Agenda packet, second session — Brentwood City Council, December 10, 2024 (part 6 of 7)

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Notes to the Basic Financial Statements
NOTE #14 – CONTINGENT LIABILITIES (Continued)

purchase all of the electric power generated by the system for a term of 20 years, and up to two additional optional terms of five years each, at a contract price of $0.0100 to $0.2718 per kWh, depending on the site. The systems at the Police Department site, Wastewater Treatment Plant site and Brentwood Family Aquatic Complex became operational July 2015, September 2016 and November 2016, respectively. The agreements include options for the City to purchase the systems at the end of the 6th, 10th and 20th year, as well as at the end of the additional optional five-year terms at a price equal to the fair value of the systems. The City has not taken, nor anticipates taking, the option to purchase any of the systems as of the end of the 6th year. Early termination of any of the contracts by the City would result in termination payments ranging from $6.4 million in year one to $0.3 million in the twentieth year of the contracts. Early termination by SolarCity would result in payments to the City for the net present value of the excess energy costs that would be incurred over the remaining contract term.

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See Accompanying Note to the Required Supplementary Information 2023/24 Annual Comprehensive Financial Report
Required Supplementary Information
Original Final Actual Variance

REVENUES
Taxes 31,864,710 $ 31,954,005 $ 31,625,295 $ (328,710) $ Licenses 783,696 795,575 779,320 (16,255)Permits and Fines 5,516,619 4,141,877 4,888,377 746,500Uses of Money and Property 586,560 1,076,121 2,098,556 1,022,435Intergovernmental 6,279,953 6,391,055 6,531,222 140,167Franchises 1,615,310 1,682,497 1,645,223 (37,274)Charges for Other Services 207,236 207,236 231,294 24,058Charges to Other Funds 8,829,036 9,009,662 8,910,637 (99,025)Fees and Other Revenues 3,180,300 2,376,966 2,377,337 371 Total Revenues 57,634,994 58,863,420 59,087,261 1,452,267

EXPENDITURES
Current: General Government 9,901,413 10,210,174 9,191,710 1,018,464 Public Safety 32,465,539 31,269,915 29,768,532 1,501,383 Community Development 7,197,000 7,697,368 6,410,195 1,287,173 Engineering 4,076,698 4,132,116 3,785,289 346,827 Public Works 4,557,326 4,642,708 4,413,425 229,283 Parks and Recreation 8,518,070 9,233,451 8,335,866 897,585 Community Services 1,115,734 1,178,664 1,113,828 64,836Capital Outlay - 1,134,501 1,134,501 -Debt Service: Principal 1,826,938 2,076,231 2,076,231 - Total Expenditures 71,575,128 69,658,718 66,229,577 5,345,551 REVENUES OVER (UNDER) EXPENDITURES (13,940,134) (10,795,298) (7,142,316) 6,797,818OTHER FINANCING SOURCES (USES) Issuance of Subscription Liability - - 1,134,501 1,134,501Transfers In 12,659,106 13,237,633 11,393,836 (1,843,797)Transfers Out (4,398,290) (8,347,850) (7,760,362) 587,488 Total Other Financing Sources (Uses) 4,889,783 8,260,816 4,767,975 (121,808) Net Change in Fund Balances $ (9,050,351) (2,534,482) $ (2,374,341) 6,676,010 $ Fund Balance, Beginning of Year 31,785,920
Fund Balance, End of Year $ 29,411,579
Budgetary Comparison Schedule, General Fund
For Year Ended June 30, 2024
Budget Amounts

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See Accompanying Note to the Required Supplementary Information 2023/24 Annual Comprehensive Financial Report
Required Supplementary Information
Original Final Actual Variance
REVENUESUses of Money and Property $ 49,721 49,721 $ 542,211 $ 492,490 $ Fees and Other Revenues 10,447,231 10,436,896 10,563,242 116,011 Total Revenues 10,496,952 10,486,617 11,105,453 608,501 EXPENDITURESCurrent: Community Services 9,236,333 9,065,172 7,864,030 1,372,303 Capital Outlay 19,522 19,522 - 19,522
Total Expenditures 9,255,855 9,084,694 7,864,030 1,391,825 REVENUES OVER (UNDER) EXPENDITURES 1,241,097 1,401,923 3,241,423 2,000,326 OTHER FINANCING SOURCES (USES)Transfers In 2,687,093 2,465,264 1,877,776 (587,488) Transfers Out (3,954,316) (3,628,325) (3,575,451) 52,874 Total Other Financing Sources (Uses) (1,163,061) (1,267,223) (1,697,675) (534,614) Net Change in Fund Balances $ 78,036 134,700 $ 1,543,748 1,465,712 $ Fund Balance, Beginning of Year 8,749,925
Fund Balance, End of Year $ 10,293,673
Budget Amounts
Budgetary Comparison Schedule, Landscape and Lighting Assessment Districts For Year Ended June 30, 2024

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Required Supplementary Information

NOTE TO THE REQUIRED SUPPLEMENTARY INFORMATION
Budgets for governmental funds are prepared in accordance with Generally Accepted Accounting Principles for the United States of America.

Through the budget, the City Council sets the direction of the City, allocates its resources and establishes its priorities. The annual budget, which covers the period from July 1 to June 30, establishes the foundation for effective financial planning by providing resource planning, performance measures and controls which permit the evaluation and adjustment of the City’s performance.

The City’s budget is prepared and based on four expenditure categories: personnel services, supplies and services, internal service and capital outlay. These are considered operational in nature and reflect recurring costs. Capital improvement projects include asset acquisitions, facilities, systems and infrastructure improvements typically over $10,000 and/or those items “outside” of the normal operational budget.

These reflect one‐time costs.

The City collects and records revenue and expenditures for Governmental Funds and Proprietary Funds. The City’s budget reflects an organization that is committed to delivering excellent public services that meet the needs of the community by continually striving to meet the following goals:
 Deliver Excellent Public Services
 Enhance Community and Neighborhood Improvement
 Ensure Long‐term Financial Stability and Sustainability  Promote Economic and Community Development
 Provide for Effective Transportation and Infrastructure  Provide for the Public’s Safety

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Required Supplementary Information
Fiscal Year 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24Measurement Date 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023Changes in Total OPEB Liability Service Cost 1,629,000 $ 1,679,380 $ 1,640,302 $ 1,481,221 $ 1,414,509 $ 1,367,377 $ 1,533,022 $ Contributions - employee - - - - - - -
Interest 3,050,000 3,253,745 3,462,146 3,385,324 3,513,643 3,086,023 3,234,999 Difference between actual and expected experience - - (3,639,364) - (4,554,116) - (2,369,845) Assumption changes - - (537,151) (880,615) (872,892) - 8,331,169 Other changes - - - - - - -
Benefit payments including refunds (1,653,000) (1,759,490) (1,853,760) (1,956,140) (2,080,270) (2,182,984) (2,323,071) Changes of benefit terms - - - - - - -
Net Changes 3,173,635 3,026,000 (927,827) 2,029,790 (2,579,126) 2,270,416 8,406,274 Total OPEB Liability (beginning of year) 47,404,000 44,378,000 50,577,635 49,649,808 51,679,598 49,100,472 51,370,888 Total OPEB Liability (end of year) $ 50,577,635 47,404,000 $ 49,649,808 $ 51,679,598 $ 49,100,472 $ 51,370,888 $ 59,777,162 $ Changes in Plan Fiduciary Net Position
Contributions - employer 5,708,000 $ 4,510,871 $ 4,136,357 $ 4,221,000 $ 3,657,000 $ 3,740,048 $ 3,423,711 $ Net investment income 632,000 717,022 784,122 569,190 5,091,636 (3,369,528) 1,499,060 Benefit payments and refunds (1,653,000) (1,759,490) (1,853,760) (1,956,140) (2,080,270) (2,182,984) (2,323,071) Administrative expenses (3,000) (17,072) (7,076) (12,945) (12,037) (11,768) (6,782) Net Changes 3,451,331 4,684,000 3,059,643 2,821,105 6,656,329 (1,824,232) 2,592,918 Plan Fiduciary Net Position (beginning of year) 9,179,000 4,495,000 12,630,331 15,689,974 18,511,079 25,167,408 23,343,176 Plan Fiduciary Net Position (end of year) $ 12,630,331 9,179,000 $ 15,689,974 $ 18,511,079 $ 25,167,408 $ 23,343,176 $ 25,936,094 $ Net OPEB Liability/(Asset) $ 37,947,304 38,225,000 $ 33,959,834 $ 33,168,519 $ 23,933,064 $ 28,027,712 $ 33,841,068 $ Fiduciary Net Position as a percentage of the Total OPEB Liability 19.4% 25.0% 31.6% 35.8% 51.3% 45.4% 43.4%Covered employee payroll (2)(3) $ 31,002,370 29,051,000 $ 32,173,000 $ 34,648,422 $ 35,282,755 $ 37,146,694 $ 39,260,865 $ Net OPEB Liability as a percentage of covered employee payroll 132% 122% 105.6% 95.7% 67.8% 75.5% 86.2%(1) FY 2017/18 was the first year of implementation.(2) Determined for the 12 month periods ending on June 30 measurement date.(3) OPEB contributions are not based on pay.

Single Employer Defined Benefit Plan
Schedule of Changes in Net OPEB Liability/(Assets) and Related Ratios Last 10 Years (1)

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Required Supplementary Information
Fiscal Year 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 Actuarially Determined Contribution (ADC) $ 4,861,000 5,306,000 $ 4,966,000 $ 4,303,000 $ 4,398,000 $ 4,035,000 $ 4,072,000 $ Contributions in relation to the actuarially determined contribution 4,136,357 4,510,000 4,221,000 3,657,000 3,740,048 3,431,313 3,541,901 Contribution deficiency/(excess) $ 724,643 796,000 $ 745,000 $ 646,000 $ 657,952 $ 603,687 $ 530,099 $ Covered employee payroll (2) $ 32,173,000 31,002,370 $ 34,648,422 $ 35,282,755 $ 37,146,694 $ 39,260,865 $ 40,125,765 $ Contributions as a percentage of covered employee payroll 15.0% 12.9% 12.2% 10.4% 10.1% 8.7% 8.8% (1) FY 2017/18 was the first year of implementation.(2) OPEB contributions are not based on pay.

Single Employer Defined Benefit Plan
Schedule of Employer OPEB Contributions
Last 10 Years (1)
Notes to Schedule:Methods and assumptions used to determine contribution rates:Valuation Date 6/30/2015 6/30/2017 6/30/2017 6/30/2019 6/30/2019 6/30/2021 6/30/2023ADC for Fiscal Year 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24Actuarial Cost Method Entry Age Normal, Level Percentage of Payroll
Entry Age Normal, Level Percentage of
Payroll
Entry Age Normal, Level Percentage of
Payroll
Entry Age Normal, Level Percentage of
Payroll
Entry Age Normal, Level Percentage of
Payroll
Entry Age Normal, Level Percentage of
Payroll
Entry Age Normal, Level Percentage of
Payroll
Amortization Method Level percentage of payroll Level percentage of payroll Level percentage of payroll Level percentage of payroll Level percentage of payroll Level percentage of payroll Level percentage of payrollRemaining Amortization Period 18 years remaining as of June 30, 2017 Approximately 17-year fixed period for 2018/19 Approximately 16-year fixed period for 2019/20 Approximately 15-year fixed period for 2020/21 Approximately 14-year fixed period for 2021/22 Approximately 13-year fixed period for 2022/23 Approximately 12-year fixed period for 2023/24 Asset Valuation Method Investment gains and losses spread over 5-year rolling period
Investment gains and losses spread
over 5-year rolling period
Investment gains and losses spread
over 5-year rolling period
Investment gains and losses spread
over 5-year rolling period
Investment gains and losses spread
over 5-year rolling period
Investment gains and losses spread
over 5-year rolling period
Investment gains and losses spread
over 5-year rolling period
Discount Rate 7.25% 6.75% 6.75% 6.75% 6.75% 6.25% 6.00%General Inflation 3.00% 2.75% 2.75% 2.75% 2.75% 2.50% 2.50%Medical Trend Non-Medicare – 7% for 2017,decreasing to an ultimate rate of 5.0%in 2021 and later yearsMedicare – 7.2% for 2017, decreasing to an ultimate rate of 5.0% in 2021 andlater years Non-Medicare - 7.5% for 2019,decreasing to an ultimate rate of 4.0%in 2076Medicare - 6.5% for 2019, decreasing toan ultimate rate of 4.0% in 2076 Non-Medicare - 7.5% for 2020,decreasing to an ultimate rate of 4.0%in 2076Medicare - 6.5% for 2020, decreasing toan ultimate rate of 4.0% in 2076 Non-Medicare - 7.5% for 2020,decreasing to an ultimate rate of 4.0%in 2076Medicare - 6.5% for 2020, decreasing toan ultimate rate of 4.0% in 2076 Non-Medicare - 7.5% for 2021,decreasing to an ultimate rate of 4.0%in 2076Medicare - 6.3% for 2021, decreasing toan ultimate rate of 4.0% in 2076 Non-Medicare - 6.75% for 2022,decreasing to an ultimate rate of 3.75%in 2076Medicare - Kaiser 4.75% for 2022. NonKaiser 5.85% for 2022, both decreasingto ultimate rate of 3.75% in 2076 Non-Medicare - 7.00% for 2024,decreasing to an ultimate rate of 3.94%in 2075Medicare - Kaiser 4.75% for 2022. NonKaiser 5.84% for 2024, both decreasingto ultimate rate of 4.00% in 2076 Mortality Improvement
Mortality projected fully generationalwith Scale MP-2014 modified toconverge to ultimate rates in 2022 Projected fully generational with ScaleMP-2017
Projected fully generational with ScaleMP-2017
Projected fully generational with ScaleMP-2019
Projected fully generational with ScaleMP-2019
Projected fully generational with ScaleMP-2020
Projected fully generationally using80% of MP-2020 mortality scale

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Required Supplementary Information
Fiscal Year 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24Measurement date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023Total Pension Liability Service Cost 3,353,880 $ 3,211,232 $ 3,290,164 $ 3,661,191 $ 3,825,866 $ 4,046,384 $ 4,215,396 $ 4,367,103 $ 4,703,437 $ 4,920,885 $ Interest on Total Pension Liability 6,770,097 7,308,678 7,977,448 8,667,128 8,960,855 9,726,556 10,557,564 11,225,313 11,688,826 12,550,956 Differences Between Expected and Actual Experience - (304,364) 1,001,785 450,022 211,977 1,771,866 2,185,887 (535,203) (1,506,901) 2,522,123 Changes in Assumptions - (2,079,150) - 8,261,128 (4,921,247) - - - 3,982,352 - Changes in Benefits - - - - - - - - - 126,031
Benefit Payments, Including Refunds of Employee Contributions (2,206,639) (2,590,999) (3,047,166) (3,404,988) (3,781,586) (4,137,884) (4,703,813) (5,245,106) (6,415,230) (6,893,749) Net Change in Total Pension Liability 5,545,397 7,917,338 9,222,231 17,634,481 4,295,865 11,406,922 12,255,034 9,812,107 12,452,484 13,226,246 Total Pension Liability - Beginning 97,611,669 89,694,331 103,157,066 112,379,297 130,013,778 134,309,643 145,716,565 157,971,599 167,783,706 180,236,190 Total Pension Liability - Ending (a) $ 103,157,066 97,611,669 $ 112,379,297 $ 130,013,778 $ 134,309,643 $ 145,716,565 $ 157,971,599 $ 167,783,706 $ 180,236,190 $ 193,462,436 $ Plan Fiduciary Net Position
Contributions - Employer (1) $ 2,781,741 3,057,063 $ 3,437,164 $ 3,478,686 $ 3,754,584 $ 13,725,567 $ 4,002,159 $ 4,261,353 $ 7,013,046 $ 5,968,325 $ Contributions - Employee 1,024,271 1,314,854 1,370,153 1,462,634 1,582,087 1,703,581 1,780,994 1,756,084 1,834,110 1,899,177 Net Investment Income (2) 1,744,327 11,435,505 437,912 9,349,273 7,974,015 7,502,561 6,075,887 29,239,540 (12,134,596) 9,230,992 Benefit Payments (2,206,639) (2,590,999) (3,047,166) (3,404,988) (3,781,586) (4,137,884) (4,703,813) (5,245,106) (6,415,230) (6,893,749) Plan to Plan Resource Movement - (32,597) - - (238) - (3,307) - - - Administrative Expense - (91,288) (49,416) (122,886) (146,469) (73,573) (171,735) (128,662) (98,850) (109,480) Other Misc Income/Expense (3) - - - - (278,147) 238 - - - - Net Change in Plan Fiduciary Net Position 3,126,038 13,310,200 2,148,647 10,762,719 9,104,246 18,720,490 6,980,185 29,883,209 (9,801,520) 10,095,265 Plan Fiduciary Net Position - Beginning 77,956,726 64,646,526 81,082,764 83,231,411 93,994,130 103,098,376 121,818,866 128,799,051 158,682,260 148,880,740 Plan Fiduciary Net Position - Ending (b) $ 81,082,764 77,956,726 $ 83,231,411 $ 93,994,130 $ 103,098,376 $ 121,818,866 $ 128,799,051 $ 158,682,260 $ 148,880,740 $ 158,976,005 $ Net Pension Liability - Ending (a)-(b) 19,654,943 $ 22,074,302 $ 29,147,886 $ 36,019,648 $ 31,211,267 $ 23,897,699 $ 29,172,548 $ 9,101,446 $ 31,355,450 $ 34,486,431 $ Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 79.86% 78.60% 74.06% 72.30% 76.76% 83.60% 81.53% 94.58% 82.60% 82.17%Covered Payroll 16,622,216 $ 16,773,838 $ 17,716,086 $ 19,133,306 $ 20,640,271 $ 22,031,330 $ 23,890,915 $ 23,704,081 $ 25,083,145 $ 26,224,528 $ Net Pension Liability as Percentage of Covered Payroll 118.25% 131.60% 164.53% 188.26% 151.22% 108.47% 122.11% 38.40% 125.01% 131.50% (1) Includes $5,063 of employee contributions paid by the employer for FY 2014/15.(2) Net of administrative expenses.

Additionally, CalPERS employees participate in various State of California agent pension plans and during FY 2017/18, CalPERS recorded a correction to previously reported financial statements to properly reflect its proportionate share of activity related to pensions in accordance with GASB Statement No. 68, Accounting and Financial Reporting for Pensions (GASB 68). (3) During FY 2017/18, as a result of Governmental Accounting Standards Board Statement (GASB) No. 75, Accounting and Financial Reporting for Postemployment Benefit Plans Other than Pensions (GASB 75), CalPERS reported its proportionate share of activity related to postemployment benefits for participation in the State of California’s agent OPEB plan. Accordingly, CalPERS recorded a one-time expense as a result of the adoption of GASB 75.

Miscellaneous Plan
Agent Multiple-Employer Defined Benefit Plan
Schedule of Changes in the Net Pension Liability and Related Ratios During the Measurement Period
Last 10 Years

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Required Supplementary Information
Fiscal Year 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24Actuarially Determined Contribution (ADC) 2,786,805 $ 3,061,100 $ 3,478,686 $ 3,754,584 $ 4,214,219 $ 4,002,159 $ 4,261,353 $ 4,859,274 $ 4,842,290 $ 4,611,015 $ Contributions in Relation to the Actuarially Determined Contributions (2,786,805) (3,061,100) (3,478,686) (3,754,584) (13,725,567) (4,002,159) (4,261,353) (7,014,058) (7,191,438) (7,191,438) Contribution Deficiency (Excess) - $ - $ - $ - $ (9,511,348) $ - $ - $ (2,154,784) $ (2,349,148) $ (2,580,423) $ Covered Payroll 16,773,838 $ 17,716,086 $ 19,133,306 $ 20,640,271 $ 22,031,330 $ 23,890,915 $ 23,704,081 $ 25,083,145 $ 26,224,528 $ 27,167,142 $ Contributions as a Percentage of Covered Payroll 16.61% 17.28% 18.18% 18.19% 19.13% 16.75% 17.98% 19.37% 18.46% 16.97% Miscellaneous Plan
Agent Multiple-Employer Defined Benefit Plan
Schedule of Contributions
Last 10 Years

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Required Supplementary Information
Notes to Schedule:Valuation Date 6/30/2012 6/30/2013 6/30/2014 6/30/2015 6/30/2016ADC for Fiscal Year 2014/15 2015/16 2016/17 2017/18 2018/19Actuarial Cost Method Entry age normal Entry age normal Entry age normal Entry age normal Entry age normalAmortization Method Level percent of payroll Level percent of payroll Level percent of payroll Level percent of payroll Level percent of payrollAverage Remaining Period 26 years as of the valuation date N/A N/A N/A N/AAsset Valuation Method 15-Year Smoothed Fair Value Fair Value Fair Value Fair Value Fair ValueInflation 2.750% 2.750% 2.750% 2.750% 2.750%Salary Increases Varies by Entry Age and Service Varies by Entry Age and Service Varies by Entry Age and Service Varies by Entry Age and Service Varies by Entry Age and ServicePayroll Growth 3.000% 3.000% 3.000% 3.000% 3.000%Investment Rate of Return 7.50%, net of investment and administrative expenses, including inflation 7.50%, net of investment and administrative expenses, including inflation 7.50%, net of investment and administrative expenses, including inflation 7.50%, net of investment and administrative expenses, including inflation 7.50%, net of investment and administrative expenses, including inflation Retirement Age
The probabilities of Retirement are based onthe 2010 CalPERS Experience Study for theperiod from 1997 to 2007.

The probabilities of Retirement are based onthe 2010 CalPERS Experience Study for theperiod from 1997 to 2007.

The probabilities of Retirement are based onthe 2014 CalPERS Experience Study for theperiod from 1997 to 2011.

Mortality
The probabilities of mortality are based onthe 2010 CalPERS Experience Study for theperiod from 1997 to 2007. Pre-retirementand post-retirement mortality rates include 5 years of projected mortality improvementusing Scale AA published by the Society ofActuaries.

The probabilities of mortality are based onthe 2010 CalPERS Experience Study for theperiod from 1997 to 2007. Pre-retirementand post-retirement mortality rates include 5 years of projected mortality improvementusing Scale AA published by the Society ofActuaries.

The probabilities of mortality are based onthe 2014 CalPERS Experience Study for theperiod from 1997 to 2011. Pre-retirementand post-retirement mortality rates include20 years of projected mortality improvementusing Scale BB published by the Society ofActuaries.

The probabilities of mortality are based onthe 2010 CalPERS Experience Study for theperiod from 1997 to 2007. Pre-retirementand Post-retirement mortality rates include 5 years of projected mortality improvementusing Scale AA published by the Society ofActuaries.

The probabilities of mortality are based onthe 2014 CalPERS Experience Study for theperiod from 1997 to 2011. Pre-retirementand Post-retirement mortality rates include20 years of projected mortality improvementusing Scale BB published by the Society ofActuaries.

Methods and assumptions used to determine contribution rates:

Valuation Date 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021ADC for Fiscal Year 2019/20 2020/21 2021/22 2022/23 2023/24Actuarial Cost Method Entry age normal Entry age normal Entry age normal Entry age normal Entry age normalAmortization Method Level percent of payroll Level percent of payroll Level percent of payroll Level percent of payroll Level percent of payrollAverage Remaining Period N/A N/A N/A N/A N/AAsset Valuation Method Fair Value Fair Value Fair Value Fair Value Fair ValueInflation 2.750% 2.625% 2.500% 2.500% 2.500%Salary Increases Varies by Entry Age and Service Varies by Entry Age and Service Varies by Entry Age and Service Varies by Entry Age and Service Varies by Entry Age and ServicePayroll Growth 3.000% 2.875% 2.750% 2.750% 2.800%Investment Rate of Return 7.375%, net of investment and administrative expenses, including inflation 7.25%, net of investment and administrative expenses, including inflation 7.00%, net of investment and administrative expenses, including inflation 7.00%, net of investment and administrative expenses, including inflation 7.00%, net of investment and administrative expenses, including inflationRetirement Age The probabilities of Retirement are based onthe 2014 CalPERS Experience Study for theperiod from 1997 to 2011.

The probabilities of Retirement are based onthe 2017 CalPERS Experience Study for theperiod from 1997 to 2015.

Mortality
The probabilities of mortality are based onthe 2014 CalPERS Experience Study for theperiod from 1997 to 2011. Pre-retirementand Post-retirement mortality rates include20 years of projected mortality improvementusing Scale BB published by the Society ofActuaries.

The probabilities of mortality are based onthe 2017 CalPERS Experience Study for theperiod from 1997 to 2011. Pre-retirementand Post-retirement mortality rates include20 years of projected mortality improvementusing Scale BB published by the Society ofActuaries.

The probabilities of mortality are based onthe 2021 CalPERS Experience Study for theperiod from 2000 to 2019. Pre-retirementand Post-retirement mortality rates include20 years of projected mortality improvementusing Scale BB published by the Society ofActuaries.

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Required Supplementary Information
Fiscal Year 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24Measurement Date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023Safety Plan Proportion of the Net Pension Liability 0.2421% 0.2513% 0.2646% 0.2687% 0.2766% 0.2352% 0.2344% 0.1515% 0.2595% 0.2581% Proportionate Share of the Net Pension Liability 9,080,048 $ 10,355,885 $ 13,706,745 $ 16,054,650 $ 16,230,478 $ 14,684,347 $ 15,618,436 $ 5,315,829 $ 17,831,496 $ 19,289,763 $ Covered Payroll 12,883,348 $ 5,577,559 $ 5,274,445 $ 7,585,314 $ 8,033,945 $ 8,269,499 $ 8,457,701 $ 8,929,257 $ 9,447,663 $ 9,831,954 $ Proportionate Share of the Net Pension Liability as a Percentage of Covered Payroll 70.48% 185.67% 259.87% 211.65% 202.02% 177.57% 184.67% 59.53% 188.74% 196.19% Plan's Fiduciary Net Position 39,786,396 $ 44,008,978 $ 45,031,490 $ 46,175,307 $ 56,350,461 $ 64,421,577 $ 68,981,562 $ 84,077,184 $ 78,581,752 $ 86,838,625 $ Plan Fiduciary Net Position as a percentage of the Total Pension Liability 79.82% 78.40% 74.06% 73.31% 75.26% 75.26% 75.10% 88.29% 76.68% 76.21% Safety Plan
Cost-Sharing Multiple-Employer Defined Benefit Plan
Schedule of Proportionate Share of the Net Pension Liability Last 10 Years
Fiscal Year 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24Safety PlanActuarially Determined Contribution (ADC) 1,801,047 $ 1,777,004 $ 1,915,780 $ 2,126,779 $ 2,395,452 $ 2,462,412 $ 2,640,402 $ 2,976,724 $ 3,003,438 $ 2,880,685 $ Contributions in Relation to the Actuarially Determined Contributions (1,801,047) (1,777,004) (1,915,780) (2,126,779) (5,493,690) (3,573,095) (2,640,402) (5,262,936) (4,503,438) (3,365,976) Contribution Deficiency (Excess) - $ - $ - $ - $ (3,098,238) $ (1,110,683) $ - $ (2,286,212) $ (1,500,000) $ (485,291) $ Covered Payroll 5,577,559 $ 5,274,445 $ 7,585,314 $ 8,033,945 $ 8,269,499 $ 8,457,701 $ 8,929,257 $ 9,447,663 $ 9,831,954 $ 9,795,728 $ Contributions as a Percentage of Covered Payroll 32.29% 33.69% 25.26% 26.47% 28.97% 29.11% 29.57% 31.51% 30.55% 29.41% Last 10 Years
Schedule of Contributions
Cost-Sharing Multiple-Employer Defined Benefit Plan
Safety Plan

Page 793 of 962 ends

ASSETS
Current Assets: Cash and Investments 2,352,291 $ 151,151 $ 330,183 $ 480,384 $ 410,531 $ 4,432,172 $ 2,133,757 $ Restricted Cash and Investments - - - - - - -
Receivables 286,484 34 20,983 147 92 249 90
Prepaids - - - - 10,214 2,138 -
Due from Other Funds - - - - - - -
Land Held for Resale - - - - - - -
Total Assets $ 151,185 2,638,775 $ 351,166 $ 480,531 $ 420,837 $ 4,434,559 $ 2,133,847 $

LIABILITIES
Current Liabilities: Accounts Payable and Accrued Liabilities - $ 637 $ 2,306 $ 147,490 $ 102,071 $ 479,515 $ - $ Due to Other Funds - - - - - - -
Unearned Revenue - - 34 - - - -
Interfund Advance Payable - - - - - - -
Total Current Liabilities 637 - 2,340 147,490 102,071 479,515 - Non-Current Liabilities Due in More Than One Year: Interfund Advance Payable - - - - - - - Total Non-Current Liabilities - - - - - - -
Total Liabilities 637 - 2,340 147,490 102,071 479,515 -

FUND BALANCES
Nonspendable - - - - 10,214 2,138 -
Restricted 2,638,775 150,548 348,826 333,041 308,552 3,952,906 - Committed - - - - - - 2,133,847
Unassigned - - - - - - -
Total Fund Balances 150,548 2,638,775 348,826 333,041 318,766 3,955,044 2,133,847 Total Liabilities, Deferred Inflows
of Resources and Fund Balances $ 2,638,775 $ 151,185 $ 351,166 $ 480,531 $ 420,837 $ 4,434,559 $ 2,133,847 Continued
Citywide Park
Assessment
District
Community
Facilities
Districts
Non-Major Governmental Funds
Combining Balance Sheet
City of Brentwood
Special Revenue Funds
June 30, 2024
Gas Tax
Disability Access
and Education Police Grants Other Grants
Economic
Development
Grant
126
2023/24 Annual Comprehensive Financial Report Page 794 of 962 ASSETS
Current Assets: Cash and Investments 4,877,677 $ - $ - $ 172,601 $ 819,995 $ 3,485,411 $ 995,291 $ 3,075,731 $ Restricted Cash and Investments - - - - - - - -
Receivables 739 306 - 9 38 160 50 159
Prepaids - - - - - - - -
Due from Other Funds - - - - - - - -
Land Held for Resale - - - - - - - -
Total Assets $ 306 4,878,416 $ - $ 172,610 $ 820,033 $ 3,485,571 $ 995,341 $ 3,075,890 $

LIABILITIES
Current Liabilities: Accounts Payable and Accrued Liabilities 22,158 $ - $ - $ - $ - $ 32,781 $ - $ 1,756 $ Due to Other Funds - 1,244,023 135,546 - - - - -
Unearned Revenue - - - - - - - -
Interfund Advance Payable - - - - - - - -
Total Current Liabilities 1,244,023 22,158 135,546 - - 32,781 - 1,756 Non-Current Liabilities Due in More Than One Year: Interfund Advance Payable - - - - - - - - Total Non-Current Liabilities - - - - - - - -
Total Liabilities 1,244,023 22,158 135,546 - - 32,781 - 1,756

FUND BALANCES
Nonspendable - - - - - - - -
Restricted 4,856,258 - - 172,610 820,033 3,452,790 995,341 3,074,134 Committed - - - - - - - -
Unassigned - (1,243,717) (135,546) - - - - -
Total Fund Balances (1,243,717) 4,856,258 (135,546) 172,610 820,033 3,452,790 995,341 3,074,134 Total Liabilities, Deferred Inflows
of Resources and Fund Balances $ 4,878,416 $ 306 $ - $ 172,610 $ 820,033 $ 3,485,571 $ 995,341 $ 3,075,890 Continued
Non-Major Governmental Funds (Continued)
Combining Balance Sheet
City of Brentwood
June 30, 2024
Public Art
Acquisition
Community
Facilities
Development
Impact Fee
Development
Impact Fee
Administration
Agriculture Land
Acquisition
Public Art
Administration
Roadway
Development
Impact Fee
Agriculture Land
Administration
Special Revenue Funds (Continued)
Parks and Trails
Development
Impact Fee
127
2023/24 Annual Comprehensive Financial Report Page 795 of 962 Permanent
Fund
ASSETS
Current Assets: Cash and Investments 445 $ 14,919 $ 139,542 $ 619,904 $ 2,089,720 $ 16,306 $ 83,149 $ Restricted Cash and Investments - - - - - - -
Receivables - 3 31 30 100 4 19
Prepaids - - - - - - -
Due from Other Funds - - - - - - -
Land Held for Resale - - - - - 420,000 -
Total Assets $ 14,922 445 $ 139,573 $ 619,934 $ 2,089,820 $ 436,310 $ 83,168 $

LIABILITIES
Current Liabilities: Accounts Payable and Accrued Liabilities - $ - $ - $ - $ - $ - $ - $ Due to Other Funds - - - - - - -
Unearned Revenue - - - - - - -
Interfund Advance Payable - - - - - - -
Total Current Liabilities - - - - - - -
Non-Current Liabilities Due in More Than One Year: Interfund Advance Payable - - - - - - - Total Non-Current Liabilities - - - - - - -
Total Liabilities - - - - - - -

FUND BALANCES
Nonspendable - - - - - - 80,000
Restricted 445 14,922 139,573 619,934 2,089,820 436,310 3,168 Committed - - - - - - -
Unassigned - - - - - - -
Total Fund Balances 14,922 445 139,573 619,934 2,089,820 436,310 83,168 Total Liabilities, Deferred Inflows
of Resources and Fund Balances $ 445 $ 14,922 $ 139,573 $ 619,934 $ 2,089,820 $ 436,310 $ 83,168 Continued
City of Brentwood
Combining Balance Sheet
Non-Major Governmental Funds (Continued)
June 30, 2024
Abandoned
Vehicle
Abatement PEG Media Measure J
City Low Income
Asset Forfeiture Housing
Riparian
Mitigation Site
Maintenance
Special Revenue Funds (Continued)
Parking In-Lieu
128
2023/24 Annual Comprehensive Financial Report Page 796 of 962 ASSETS
Current Assets: Cash and Investments 72,862 $ 73,672 $ 21,959 $ - $ 11,876,071 $ 17,481,954 $ - $ Restricted Cash and Investments 1,573,477 - 7,802 - - - 1,762,237 Receivables 8,905,016 111 9,221,055 - - - -
Prepaids - - - - - - -
Due from Other Funds - - - - 135,546 1,244,023 -
Land Held for Resale - - - - - - -
Total Assets $ 73,783 10,551,355 $ 9,250,816 $ - $ 12,011,617 $ 18,725,977 $ 1,762,237 $

LIABILITIES
Current Liabilities: Accounts Payable and Accrued Liabilities - $ 1,139 $ 5,200 $ - $ 55,752 $ 31,889 $ - $ Due to Other Funds - - - - - - -
Unearned Revenue - - - - - - -
Interfund Advance Payable - - - - - - -
Total Current Liabilities 5,200 1,139 - 55,752 31,889 - Non-Current Liabilities Due in More Than One Year: Interfund Advance Payable - - - - - - - Total Non-Current Liabilities - - - - - -
Total Liabilities 1,139 - 5,200 - 55,752 31,889 -

FUND BALANCES
Nonspendable - - - - - - -
Restricted 10,551,355 72,644 9,245,616 - 11,955,865 18,694,088 1,762,237 Committed - - - - - - -
Unassigned - - - - - - -
Total Fund Balances 72,644 10,551,355 9,245,616 - 11,955,865 18,694,088 1,762,237 Total Liabilities, Deferred Inflows
of Resources and Fund Balances $ 73,783 10,551,355 $ 9,250,816 $ - $ 12,011,617 $ 18,725,977 $ 1,762,237 $ Continued
June 30, 2024
Debt Service Funds
Non-Major Governmental Funds (Continued)
Combining Balance Sheet
City of Brentwood
Parks and Trails
Improvements
Capital
Improvement
Financing
Program 2006-1
Capital
Improvement
Revenue
Refunding Bonds
Series 2021 A & B
Capital Project Funds
Community
Facilities
Improvements
General
Obligation
Bonds Series
2002
2019 Civic Center
Project Lease
Revenue
Refunding Bonds
2015 Lease
Financing
129
2023/24 Annual Comprehensive Financial Report Page 797 of 962 ASSETS
Current Assets: Cash and Investments - $ - $ 48,671 $ 315,494 $ 2,188,918 $ 150,599 $ $ 58,911,360 Restricted Cash and Investments 681,969 - - - - - 4,025,485 Receivables - - 1 126 1,688 2,074 18,439,798
Prepaids - - - - - - 12,352
Due from Other Funds - - - - - - 1,379,569
Land Held for Resale - - - - - - 420,000
Total Assets $ - 681,969 $ 48,672 $ 315,620 $ 2,190,606 $ 152,673 $ 83,188,564 $

LIABILITIES
Current Liabilities: Accounts Payable and Accrued Liabilities - $ - $ - $ - $ - $ - $ $ 882,694 Due to Other Funds - - - - - - 1,379,569
Unearned Revenue - - - - - - 34
Interfund Advance Payable - - - 281,838 - - 281,838
Total Current Liabilities - - - 281,838 - - 2,544,135
Non-Current Liabilities Due in More Than One Year: Interfund Advance Payable - - - 1,447,366 - - 1,447,366 Total Non-Current Liabilities - - - 1,447,366 - - 1,447,366 Total Liabilities - - - - 1,729,204 - 3,991,501

FUND BALANCES
Nonspendable - - - - - - 92,352
Restricted 681,969 - 48,672 - 2,190,606 152,673 79,763,711 Committed - - - - - - 2,133,847
Unassigned - - - (1,413,584) - - (2,792,847)
Total Fund Balances - 681,969 48,672 (1,413,584) 2,190,606 152,673 79,197,063 Total Liabilities, Deferred Inflows
of Resources and Fund Balances $ - 681,969 $ 48,672 $ 315,620 $ 2,190,606 $ 152,673 $ 83,188,564 $ City of Brentwood
2015 Lease
Financing
Acquisition
Capital Project Funds (Continued)
June 30, 2024
Non-Major Governmental Funds (Continued)
Combining Balance Sheet
Civic Center
Capital
Improvement
Financing
Program
Capital
Infrastructure
Vineyards
Projects
Total NonMajor
Governmental
Funds
Capital
Improvement
Financing
Program 2005-1
City Capital
Improvement
Financing
Program
130
2023/24 Annual Comprehensive Financial Report Page 798 of 962

REVENUES
Taxes - $ - $ - $ - $ - $ - $ 8,438,548 $
Licenses - - - - 194,830 - -
Uses of Money and Property 196,690 7,371 22,049 25,148 19,902 166,986 47,292 Intergovernmental 3,386,831 - 287,664 422,747 - - -
Fees and Other Revenues - 23,735 - - 163 3,757,201 -
Total Revenues 31,106 3,583,521 309,713 447,895 214,895 3,924,187 8,485,840

EXPENDITURES
Current: General Government 1,270 - - 161,435 - - -
Public Safety - - 275,202 - - - -
Community Development - 595 - - 243,663 - -
Parks and Recreation - - - - - 6,502,717 -
Community Services - - - - - - 31,055
Capital Outlay - - - - - - -
Debt Service: Principal - - - - - - -
Interest and Fiscal Charges - - - - - - -
Total Expenditures 595 1,270 275,202 161,435 243,663 6,502,717 31,055 REVENUES OVER (UNDER) EXPENDITURES 30,511 3,582,251 34,511 286,460 (28,768) (2,578,530) 8,454,785

OTHER FINANCING SOURCES (USES)
Transfers In - - - - - 3,556,077 756,227
Transfers Out (3,309,728) - (198,146) (590,438) - (70,830) (9,132,618) Total Other Financing Sources (Uses) - (3,309,728) (198,146) (590,438) - 3,485,247 (8,376,391) Net Change in Fund Balances 30,511 272,523 (163,635) (303,978) (28,768) 906,717 78,394 Fund Balance, Beginning of Year 120,037 2,366,252 512,461 637,019 347,534 3,048,327 2,055,453 Fund Balance, End of Year $ 150,548 2,638,775 $ 348,826 $ 333,041 $ 318,766 $ 3,955,044 $ 2,133,847 $ Continued
Special Revenue Funds
For Year Ended June 30, 2024
Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances City of Brentwood
Gas Tax
Disability Access
and Education Police Grants Other Grants
Economic
Development
Grant
Citywide Park
Assessment
District
Community
Facilities
Districts
131
2023/24 Annual Comprehensive Financial Report Page 799 of 962

REVENUES
Taxes - $ - $ - $ - $ - $ - $ - $ - $
Licenses - - - - - - - -
Uses of Money and Property 745,467 314,821 - 12,125 33,236 138,926 48,531 153,210 Intergovernmental - - - - - - - -
Fees and Other Revenues 200,477 417,928 41,696 58,575 154,771 619,087 26,809 107,235 Total Revenues 732,749 945,944 41,696 70,700 188,007 758,013 75,340 260,445

EXPENDITURES
Current: General Government 722,577 - 26,961 250,235 49,405 48,899 929 41,195 Public Safety - - - - - - - -
Community Development - - - - - - - -
Parks and Recreation - 895,818 - - - - - -
Community Services - - - - - - - -
Capital Outlay - - - - - - - -
Debt Service: Principal - - - - - - - -
Interest and Fiscal Charges - - - - - - - -
Total Expenditures 895,818 722,577 26,961 250,235 49,405 48,899 929 41,195 REVENUES OVER (UNDER) EXPENDITURES (163,069) 223,367 14,735 (179,535) 138,602 709,114 74,411 219,250

OTHER FINANCING SOURCES (USES)
Transfers In - 4,066 - - - - - -
Transfers Out (9,382,368) (1,752,634) (142,222) - - - - (384) Total Other Financing Sources (Uses) (1,748,568) (9,382,368) (142,222) - - - - (384) Net Change in Fund Balances (1,911,637) (9,159,001) (127,487) (179,535) 138,602 709,114 74,411 218,866 Fund Balance, Beginning of Year 667,920 14,015,259 (8,059) 352,145 681,431 2,743,676 920,930 2,855,268 Fund Balance, End of Year $ (1,243,717) 4,856,258 $ (135,546) $ 172,610 $ 820,033 $ 3,452,790 $ 995,341 $ 3,074,134 $ Continued
For Year Ended June 30, 2024
Non-Major Governmental Funds (Continued)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances City of Brentwood
Special Revenue Funds (Continued)
Parks and Trails
Development
Impact Fee
Public Art
Administration
Public Art
Acquisition
Community
Facilities
Development
Impact Fee
Development
Impact Fee
Administration
Agriculture Land
Administration
Agriculture Land
Acquisition
Roadway
Development
Impact Fee
132
2023/24 Annual Comprehensive Financial Report Page 800 of 962 Permanent
Fund

REVENUES
Taxes - $ - $ - $ - $ - $ - $ - $
Licenses - - - - - - -
Uses of Money and Property 20 3,256 6,311 29,035 73,394 860 4,454 Intergovernmental - - - - 1,194,852 - -
Fees and Other Revenues - 1,558 31,263 - - - -
Total Revenues 4,814 20 37,574 29,035 1,268,246 860 4,454

EXPENDITURES
Current: General Government - - - 496 16,748 92,350 -
Public Safety - - - - - - -
Community Development - - - - - - -
Parks and Recreation - - - - - - -
Community Services - - - - - - -
Capital Outlay - - - - - - -
Debt Service: Principal - - - - - - -
Interest and Fiscal Charges - - - - - - -
Total Expenditures - - - 496 16,748 92,350 -
REVENUES OVER (UNDER) EXPENDITURES 4,814 20 37,574 28,539 1,251,498 (91,490) 4,454

OTHER FINANCING SOURCES (USES)
Transfers In - - - 58,222 66,427 - -
Transfers Out - (174,000) - - (1,294,146) - (1,300)
Total Other Financing Sources (Uses) (174,000) - - 58,222 (1,227,719) - (1,300) Net Change in Fund Balances (169,186) 20 37,574 86,761 23,779 (91,490) 3,154 Fund Balance, Beginning of Year 184,108 425 101,999 533,173 2,066,041 527,800 80,014 Fund Balance, End of Year $ 14,922 445 $ 139,573 $ 619,934 $ 2,089,820 $ 436,310 $ 83,168 $ Continued
Special Revenue Funds (Continued)
Asset Forfeiture Measure J
City Low Income
Housing
City of Brentwood
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds (Continued)
For Year Ended June 30, 2024
Parking In-Lieu
Abandoned
Vehicle
Abatement PEG Media
Riparian
Mitigation Site
Maintenance
133
2023/24 Annual Comprehensive Financial Report Page 801 of 962

REVENUES
Taxes - $ 641,645 $ - $ - $ - $ - $ - $
Licenses - - - - - - -
Uses of Money and Property 75,023 16,100 7,134 - - - 57,552 Intergovernmental 467,500 - 710,792 - - - -
Fees and Other Revenues 54 - - - - - -
Total Revenues 657,745 542,577 717,926 - - - 57,552

EXPENDITURES
Current: General Government - - - - 190,214 - -
Public Safety - - - - - - -
Community Development 83,578 5,139 14,975 - - - -
Parks and Recreation - - - - - - -
Community Services - - - - - - -
Capital Outlay - - - - 580,016 1,375,438 -
Debt Service: Principal 1,548,899 655,000 1,405,000 525,000 - - - Interest and Fiscal Charges 161,673 - 1,264,275 262,681 - - - Total Expenditures 660,139 1,794,150 2,684,250 787,681 770,230 1,375,438 - REVENUES OVER (UNDER) EXPENDITURES (2,394) (1,251,573) (1,966,324) (787,681) (770,230) (1,375,438) 57,552

OTHER FINANCING SOURCES (USES)
Transfers In 611,341 - 2,352,054 787,681 780,419 6,437,684 - Transfers Out (281,838) - (756,227) - (263,289) (633,108) - Total Other Financing Sources (Uses) - 329,503 1,595,827 787,681 517,130 5,804,576 - Net Change in Fund Balances (2,394) (922,070) (370,497) - (253,100) 4,429,138 57,552 Fund Balance, Beginning of Year 75,038 11,473,425 9,616,113 - 12,208,965 14,264,950 1,704,685 Fund Balance, End of Year $ 72,644 10,551,355 $ 9,245,616 $ - $ 11,955,865 $ 18,694,088 $ 1,762,237 $ Continued
Debt Service Funds
Capital
Improvement
Financing
Program 2006-1
2019 Civic
Center Project
Lease Revenue
Refunding
Bonds
2015 Lease
Financing
For Year Ended June 30, 2024
Non-Major Governmental Funds (Continued)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Capital Project Funds
City of Brentwood
Community
Facilities
Improvements
Parks and Trails
Improvements
General
Obligation
Bonds Series
2002
Capital
Improvement
Revenue
Refunding Bonds
Series 2021 A & B
134
2023/24 Annual Comprehensive Financial Report Page 802 of 962

REVENUES
Taxes - $ - $ - $ - $ - $ - $ 9,080,193 $
Licenses - - - - - - 194,830
Uses of Money and Property 22,272 - 4,660 121,501 375,360 475,222 3,203,908 Intergovernmental - - - - - - 6,470,386
Fees and Other Revenues - - 1,211,416 546,050 - - 7,198,018 Total Revenues - 22,272 1,216,076 667,551 375,360 475,222 26,147,335

EXPENDITURES
Current: General Government - - 68 2,349 - - 1,605,131 Public Safety - - - - - - 275,202
Community Development - - - - - - 347,950
Parks and Recreation - - - - - - 7,398,535
Community Services - - - - - - 31,055
Capital Outlay - - - - - - 1,955,454
Debt Service: Principal - - - - - - 4,133,899
Interest and Fiscal Charges - - - - - - 1,688,629
Total Expenditures - - 68 2,349 - - 17,435,855
REVENUES OVER (UNDER) EXPENDITURES - 22,272 1,216,008 665,202 375,360 475,222 8,711,480

OTHER FINANCING SOURCES (USES)
Transfers In - 388,930 - 281,838 - - 16,080,966
Transfers Out - (388,930) (1,188,698) (3,030,079) - - (32,590,983) Total Other Financing Sources (Uses) - - (1,188,698) (2,748,241) - - (16,510,017) Net Change in Fund Balances - 22,272 27,310 (2,083,039) 375,360 475,222 (7,798,537) Fund Balance, Beginning of Year - 659,697 21,362 669,455 1,815,246 (322,549) 86,995,600 Fund Balance, End of Year $ - 681,969 $ 48,672 $ (1,413,584) $ 2,190,606 $ 152,673 $ 79,197,063 $ Vineyards
Projects
City Capital
Improvement
Financing
Program
Capital
Infrastructure
2015 Lease
Financing
Acquisition
Total NonMajor
Governmental
Funds
Capital Project Funds (Continued)
For Year Ended June 30, 2024
Non-Major Governmental Funds (Continued)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances City of Brentwood
Civic Center
Capital
Improvement
Financing
Program
Capital
Improvement
Financing
Program 2005-1
135
2023/24 Annual Comprehensive Financial Report Page 803 of 962 Budget Actual Variance Budget Actual Variance Budget Actual Variance

REVENUES
Taxes $ - - $ - $ - $ - $ - $ - $ - $ - $
Licenses - - - - - - - - -
Uses of Money and Property 196,690 15,044 181,646 526 7,371 6,845 2,756 22,049 19,293 Intergovernmental 3,386,831 3,317,405 69,426 - - - 322,843 287,664 (35,179) Fees and Other Revenues - - - 22,483 23,735 1,252 - - - Total Revenues 3,583,521 3,332,449 251,072 23,009 31,106 8,097 325,599 309,713 (15,886)

EXPENDITURES
Current: General Government 1,270 1,933 663 - - - - - - Public Safety - - - - - - 485,311 275,202 210,109
Community Development - - - 21,186 595 20,591 - - -
Parks and Recreation - - - - - - - - -
Community Services - - - - - - - - -
Total Expenditures 1,270 1,933 663 21,186 595 20,591 485,311 275,202 210,109 REVENUES OVER (UNDER) EXPENDITURES 3,582,251 3,330,516 251,735 1,823 30,511 28,688 (159,712) 34,511 194,223

OTHER FINANCING SOURCES (USES)
Transfers In - - - - - - - - -
Transfers Out (3,309,728) (3,336,014) 26,286 - - - (198,146) (198,146) - Total Other Financing Sources (Uses) (3,309,728) (3,336,014) 26,286 - - - (198,146) (198,146) - Net Change in Fund Balances $ 272,523 (5,498) 278,021 $ 1,823 $ 30,511 28,688 $ (357,858) $ (163,635) 194,223 $ Fund Balance, Beginning of Year 120,037 2,366,252 512,461 Fund Balance, End of Year $ 150,548 2,638,775 $ 348,826 $ Continued
City of Brentwood
Schedule of Revenues, Expenditures and Changes in Fund Balances B
u
dget an
d
Actual
For Year Ended June 30, 2024
Budgeted Non-Major Governmental Funds
Special Revenue Funds
Gas Tax Disability Access and Education Police Grants
136
2023/24 Annual Comprehensive Financial Report Page 804 of 962 Budget Actual Variance Budget Actual Variance Budget Actual Variance

REVENUES
Taxes $ - - $ - $ - $ - $ - $ - $ - $ $ -
Licenses - - - 155,000 194,830 39,830 - - -
Uses of Money and Property 25,148 6 25,142 2,867 19,902 17,035 1,976 166,986 165,010 Intergovernmental 422,747 285,000 137,747 - - - - - -
Fees and Other Revenues - - - - 163 163 3,776,913 3,757,201 (19,712) Total Revenues 447,895 285,006 162,889 157,867 214,895 57,028 3,778,889 3,924,187 145,298

EXPENDITURES
Current: General Government 161,435 250,050 88,615 - - - - - - Public Safety - - - - - - - - -
Community Development - - - 278,055 243,663 34,392 - - - Parks and Recreation - - - - - - 6,773,404 6,502,717 270,687 Community Services - - - - - - - - -
Total Expenditures 161,435 250,050 88,615 278,055 243,663 34,392 6,773,404 6,502,717 270,687 REVENUES OVER (UNDER) EXPENDITURES 286,460 34,956 251,504 (120,188) (28,768) 91,420 (2,994,515) (2,578,530) 415,985

OTHER FINANCING SOURCES (USES)
Transfers In - - - - - - 3,556,077 3,878,444 (322,367)Transfers Out (590,438) (1,198,225) 607,787 - - - (70,830) (70,830) - Total Other Financing Sources (Uses) (590,438) (1,198,225) 607,787 - - - 3,807,614 3,485,247 (322,367) Net Change in Fund Balances $ (303,978) (1,163,269) 859,291 $ (120,188) $ (28,768) 91,420 $ 813,099 $ 906,717 93,618 $ Fund Balance, Beginning of Year 347,534 637,019 3,048,327 Fund Balance, End of Year $ 318,766 333,041 $ 3,955,044 $ Continued
For Year Ended June 30, 2024
City of Brentwood
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Budgeted Non-Major Governmental Funds (Continued)
Special Revenue Funds (Continued)
Other Grants Economic Development Grant Citywide Park Assessment District 137
2023/24 Annual Comprehensive Financial Report Page 805 of 962 Budget Actual Variance Budget Actual Variance Budget Actual Variance

REVENUES
Taxes $ 8,438,548 8,575,140 $ (136,592) $ - $ - $ - $ - $ - $ - $ Licenses - - - - - - - - -
Uses of Money and Property 47,292 16,402 30,890 112,065 745,467 633,402 25,027 314,821 289,794 Intergovernmental - - - - - - - - -
Fees and Other Revenues - - - 200,477 1,041,952 (841,475) 398,605 417,928 19,323 Total Revenues 8,485,840 8,591,542 (105,702) 1,154,017 945,944 (208,073) 423,632 732,749 309,117

EXPENDITURES
Current: General Government - - - 766,587 722,577 44,010 - - - Public Safety - - - - - - - - -
Community Development - - - - - - - - -
Parks and Recreation - - - - - - 921,161 895,818 25,343 Community Services 31,055 62,197 31,142 - - - - - -
Total Expenditures 31,055 62,197 31,142 766,587 722,577 44,010 921,161 895,818 25,343 REVENUES OVER (UNDER) EXPENDITURES 8,454,785 8,529,345 (74,560) 387,430 223,367 (164,063) (497,529) (163,069) 334,460OTHER FINANCING SOURCES (USES) Transfers In 756,227 756,229 (2) - - - 4,066 - 4,066
Transfers Out (9,132,618) (9,643,443) 510,825 (9,382,368) (9,382,368) - (1,752,634) (1,752,634) - Total Other Financing Sources (Uses) (8,376,391) (8,887,214) 510,823 (9,382,368) (9,382,368) - (1,752,634) (1,748,568) 4,066 Net Change in Fund Balances $ 78,394 (357,869) 436,263 $ (8,994,938) $ (9,159,001) (164,063) $ (2,250,163) $ (1,911,637) 338,526 $ Fund Balance, Beginning of Year 14,015,259 2,055,453 667,920 Fund Balance, End of Year $ 4,856,258 2,133,847 $ (1,243,717) $ Continued
Community Facilities Districts Roadway Development Impact Fee Parks and Trails Development Impact Fee Special Revenue Funds (Continued)
City of Brentwood
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Budgeted Non-Major Governmental Funds (Continued)
For Year Ended June 30, 2024
138
2023/24 Annual Comprehensive Financial Report Page 806 of 962 Budget Actual Variance Budget Actual Variance Budget Actual Variance

REVENUES
Taxes $ - - $ - $ - $ - $ - $ - $ - $ - $
Licenses - - - - - - - - -
Uses of Money and Property - - - 2,794 12,125 9,331 5,641 33,236 27,595 Intergovernmental - - - - - - - - -
Fees and Other Revenues 41,696 45,898 (4,202) 198,087 58,575 (139,512) - 154,771 154,771 Total Revenues 41,696 45,898 (4,202) 200,881 70,700 (130,181) 5,641 188,007 182,366

EXPENDITURES
Current: General Government 26,961 36,862 9,901 251,604 250,235 1,369 57,420 49,405 8,015 Public Safety - - - - - - - - -
Community Development - - - - - - - - -
Parks and Recreation - - - - - - - - -
Community Services - - - - - - - - -
Total Expenditures 26,961 36,862 9,901 251,604 250,235 1,369 57,420 49,405 8,015 REVENUES OVER (UNDER) EXPENDITURES 14,735 9,036 5,699 (50,723) (179,535) (128,812) (51,779) 138,602 190,381 OTHER FINANCING SOURCES (USES) Transfers In - - - - - - - - -
Transfers Out (142,222) (142,295) 73 - - - - - -
Total Other Financing Sources (Uses) (142,222) (142,295) 73 - - - - - - Net Change in Fund Balances $ (127,487) (133,259) 5,772 $ (50,723) $ (179,535) (128,812) $ (51,779) $ 138,602 190,381 $ Fund Balance, Beginning of Year 352,145 (8,059) 681,431 Fund Balance, End of Year $ 172,610 (135,546) $ 820,033 $ Continued
Community Facilities Development Impact Fee Development Impact Fee Administration Agriculture Land Administration Special Revenue Funds (Continued)
City of Brentwood
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Budgeted Non-Major Governmental Funds (Continued)
For Year Ended June 30, 2024
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2023/24 Annual Comprehensive Financial Report Page 807 of 962 Budget Actual Variance Budget Actual Variance Budget Actual Variance

REVENUES
Taxes $ - - $ - $ - $ - $ - $ - $ - $ - $
Licenses - - - - - - - - -
Uses of Money and Property 138,926 20,327 118,599 6,475 48,531 42,056 21,474 153,210 131,736 Intergovernmental - - - - - - - - -
Fees and Other Revenues 619,087 - 619,087 - 26,809 26,809 - 107,235 107,235 Total Revenues 758,013 20,327 737,686 6,475 75,340 68,865 21,474 260,445 238,971

EXPENDITURES
Current: General Government 48,899 224,447 175,548 930 929 1 41,195 41,195 - Public Safety - - - - - - - - -
Community Development - - - - - - - - -
Parks and Recreation - - - - - - - - -
Community Services - - - - - - - - -
Total Expenditures 48,899 224,447 175,548 930 929 1 41,195 41,195 - REVENUES OVER (UNDER) EXPENDITURES 709,114 913,234 5,545 (204,120) 74,411 68,866 (19,721) 219,250 238,971

OTHER FINANCING SOURCES (USES)
Transfers In - - - - - - - - -
Transfers Out - - - - - - (384) (384) -
Total Other Financing Sources (Uses) - - - - - - (384) (384) - Net Change in Fund Balances $ 709,114 (204,120) 913,234 $ 5,545 $ 74,411 68,866 $ (20,105) $ 218,866 238,971 $ Fund Balance, Beginning of Year 920,930 2,743,676 2,855,268 Fund Balance, End of Year $ 995,341 3,452,790 $ 3,074,134 $ Continued
Agriculture Land Acquisition Public Art Administration Public Art Acquisition Special Revenue Funds (Continued)
City of Brentwood
Schedule of Revenues, Expenditures and Changes in Fund Balances B
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Budgeted Non-Major Governmental Funds (Continued)
For Year Ended June 30, 2024
140
2023/24 Annual Comprehensive Financial Report Page 808 of 962 Budget Actual Variance Budget Actual Variance Budget Actual Variance

REVENUES
Taxes $ - - $ - $ - $ - $ - $ - $ - $ - $
Licenses - - - - - - - - -
Uses of Money and Property 20 4 16 1,082 3,256 2,174 671 6,311 5,640 Intergovernmental - - - - - - - - -
Fees and Other Revenues - - - - 1,558 1,558 40,000 31,263 (8,737) Total Revenues 20 4 16 1,082 4,814 3,732 40,671 37,574 (3,097)

EXPENDITURES
Current: General Government - 50 50 145 - 145 - - -
Public Safety - - - - - - 90 - 90
Community Development - - - - - - - - -
Parks and Recreation - - - - - - - - -
Community Services - - - - - - - - -
Total Expenditures - 50 50 145 - 145 90 - 90
REVENUES OVER (UNDER) EXPENDITURES 20 (46) 66 937 4,814 3,877 40,581 37,574 (3,007)OTHER FINANCING SOURCES (USES) Transfers In - - - - - - - - -
Transfers Out - - - (174,000) (174,000) - (80,000) - 80,000 Total Other Financing Sources (Uses) - - - (174,000) (174,000) - (80,000) - 80,000 Net Change in Fund Balances $ 20 (46) 66 $ (173,063) $ (169,186) 3,877 $ (39,419) $ 37,574 76,993 $ Fund Balance, Beginning of Year 184,108 425 101,999
Fund Balance, End of Year $ 14,922 445 $ 139,573 $
Continued
Parking In-Lieu Asset Forfeiture Abandoned Vehicle Abatement Special Revenue Funds (Continued)
City of Brentwood
Schedule of Revenues, Expenditures and Changes in Fund Balances B
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Budgeted Non-Major Governmental Funds (Continued)
For Year Ended June 30, 2024
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2023/24 Annual Comprehensive Financial Report Page 809 of 962 Budget Actual Variance Budget Actual Variance Budget Actual Variance

REVENUES
Taxes $ - - $ - $ - $ - $ - $ - $ - $ - $
Licenses - - - - - - - - -
Uses of Money and Property 29,035 4,386 24,649 15,766 73,394 57,628 121 860 739 Intergovernmental - - - 1,221,300 1,194,852 (26,448) - - - Fees and Other Revenues - - - - - - - - -
Total Revenues 29,035 4,386 24,649 1,237,066 1,268,246 31,180 121 860 739

EXPENDITURES
Current: General Government 496 5,588 5,092 16,748 16,748 - 97,400 92,350 5,050 Public Safety - - - - - - - - -
Community Development - - - - - - - - -
Parks and Recreation - - - - - - - - -
Community Services - - - - - - - - -
Total Expenditures 496 5,588 5,092 16,748 16,748 - 97,400 92,350 5,050 REVENUES OVER (UNDER) EXPENDITURES 28,539 (1,202) 29,741 1,220,318 1,251,498 31,180 (97,279) (91,490) 5,789

OTHER FINANCING SOURCES (USES)
Transfers In 58,222 - 58,222 - 66,427 66,427 - - -
Transfers Out - - - (1,294,763) (1,294,146) 617 - - -
Total Other Financing Sources (Uses) 58,222 - 58,222 (1,294,763) (1,227,719) 67,044 - - - Net Change in Fund Balances $ 86,761 (1,202) 87,963 $ (74,445) $ 23,779 98,224 $ (97,279) $ (91,490) 5,789 $ Fund Balance, Beginning of Year 2,066,041 533,173 527,800 Fund Balance, End of Year $ 2,089,820 619,934 $ 436,310 $ Continued
Schedule of Revenues, Expenditures and Changes in Fund Balances Budgeted Non-Major Governmental Funds (Continued)
City of Brentwood
Special Revenue Funds (Continued)
For Year Ended June 30, 2024
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PEG Media Measure J City Low Income Housing
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Budget Actual Variance Budget Actual Variance Budget Actual Variance

REVENUES
Taxes $ - - $ - $ - $ - $ - $ - $ - $ - $
Licenses - - - - - - - - -
Uses of Money and Property 4,454 402 4,052 - - - 1,597 4,660 3,063 Intergovernmental - - - - - - - - -Fees and Other Revenues - - - - - - 1,180,029 1,211,416 31,387 Total Revenues 4,454 402 4,052 - - - 1,181,626 1,216,076 34,450

EXPENDITURES
Current: General Government - - - - - - 214 68 146
Public Safety - - - - - - - - -
Community Development - - - - - - - - -
Parks and Recreation - 81 81 - - - - - -
Community Services - - - - - - - - -
Total Expenditures - 81 81 - - - 214 68 146
REVENUES OVER (UNDER) EXPENDITURES 4,454 321 4,133 - - - 1,181,412 1,216,008 34,596

OTHER FINANCING SOURCES (USES)
Transfers In - - - - 388,930 388,930 - - -
Transfers Out (1,300) (1,300) - (388,931) (388,930) 1 (1,188,699) (1,188,698) 1 Total Other Financing Sources (Uses) (1,300) (1,300) - (388,931) - 388,931 (1,188,699) (1,188,698) 1 Net Change in Fund Balances $ 3,154 (979) 4,133 $ (388,931) $ - 388,931 $ (7,287) $ 27,310 34,597 $ Fund Balance, Beginning of Year - 80,014 21,362
Fund Balance, End of Year $ - 83,168 $ 48,672 $
Continued
Permanent Fund Capital Project Funds
Riparian Mitigation Site Maintenance 2015 Lease Financing Acquisition Capital Improvement Financing Program City of Brentwood
Schedule of Revenues, Expenditures and Changes in Fund Balances B
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Budgeted Non-Major Governmental Funds (Continued)
For Year Ended June 30, 2024
143
2023/24 Annual Comprehensive Financial Report Page 811 of 962 Budget Actual Variance Budget Actual Variance Budget Actual Variance

REVENUES
Taxes $ - - $ - $ - $ - $ - $ - $ - $ - $
Licenses - - - - - - - - -
Uses of Money and Property 121,501 3,886 117,615 5,287 375,360 370,073 - 475,222 475,222 Intergovernmental - - - - - - - - -
Fees and Other Revenues 546,050 520,374 25,676 - - - - - - Total Revenues 667,551 524,260 143,291 5,287 375,360 370,073 - 475,222 475,222

EXPENDITURES
Current: General Government 2,349 2,349 - 1,365,715 - 1,365,715 - - - Public Safety - - - - - - - - -
Community Development - - - - - - - - -
Parks and Recreation - - - - - - - - -
Community Services - - - - - - - - -
Total Expenditures 2,349 2,349 - 1,365,715 - 1,365,715 - - - REVENUES OVER (UNDER) EXPENDITURES 665,202 521,911 143,291 (1,360,428) 375,360 1,735,788 - 475,222 475,222OTHER FINANCING SOURCES (USES) Transfers In 281,838 2,298,499 (2,016,661) - - - - - -
Transfers Out (3,030,079) (3,315,966) 285,887 - - - - - - Total Other Financing Sources (Uses) (2,748,241) (1,017,467) (1,730,774) - - - - - - Net Change in Fund Balances $ (2,083,039) (495,556) (1,587,483) $ (1,360,428) $ 375,360 1,735,788 $ - $ 475,222 475,222 $ Fund Balance, Beginning of Year 1,815,246 669,455 (322,549) Fund Balance, End of Year $ 2,190,606 (1,413,584) $ 152,673 $ Capital Project Funds (Continued)
City Capital Improvement Financing Program Capital Infrastructure Vineyards Projects City of Brentwood
Schedule of Revenues, Expenditures and Changes in Fund Balances B
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Budgeted Non-Major Governmental Funds (Continued)
For Year Ended June 30, 2024
144
2023/24 Annual Comprehensive Financial Report Page 812 of 962 Vehicle and Information
Information Equipment Systems Facilities
Services Replacement Replacement Replacement Tuition
ASSETS
Current Assets:

Cash and Investments 1,876,551 $ 9,324,625 $ 3,475,327 $ 11,147,678 $ 83,585 $ Receivables, Net of Allowance for Doubtful Accounts 90 454 262 528 4 Inventories - - - - -
Prepaids 456,698 - - - -
Interfund Advance Receivable - - - - -
Total Current Assets 2,333,339 9,325,079 3,475,589 11,148,206 83,589 Non-Current Assets:

Interfund Advance Receivable - - - - -
Capital Assets:

Depreciable - 25,345,639 - - -
Less: Accumulated Depreciation and Amortization - (15,359,334) - - - Total Capital Assets, Net of Accumulated
Depreciation and Amortization 9,986,305 - - - -
Total Non-Current Assets - 9,986,305 - - -
Total Assets 19,311,384 2,333,339 3,475,589 11,148,206 83,589

DEFERRED OUTFLOWS OF RESOURCES
Related to OPEB 465,016 - - - -
Related to Pensions 1,031,706 - - - -
Total Deferred Outflows of Resources 1,496,722 - - - -

LIABILITIES
Current Liabilities:

Accounts Payable and Accrued Liabilities 58,331 285,401 3,096 461,413 9,649 Compensated Absences Payable 94,533 - - - -
Total Current Liabilities 152,864 285,401 3,096 461,413 9,649 Non-Current Liabilities Due in More Than One Year:

Net OPEB Liability 1,419,954 - - - -
Net Pension Liability 1,886,408 - - - -
Compensated Absences Payable 63,022 - - - -
Total Non-Current Liabilities 3,369,384 - - - -
Total Liabilities 3,522,248 285,401 3,096 461,413 9,649

DEFERRED INFLOWS OF RESOURCES
Related to OPEB 255,769 - - - -
Related to Pensions 54,644 - - - -
Total Deferred Inflows of Resources 310,413 - - - -

NET POSITION
Net Investment in Capital Assets and Capacity Rights - 9,986,305 - - - Unrestricted (2,600) 9,039,678 3,472,493 10,686,793 73,940 Total Net Position $ 19,025,983 (2,600) $ 3,472,493 $ 10,686,793 $ 73,940 $ Continued
June 30, 2024
All Internal Service Funds
Combining Statement of Net Position
City of Brentwood
145
2023/24 Annual Comprehensive Financial Report Page 813 of 962 Fleet Facilities Pension/Other
Maintenance Maintenance Parks and LLAD Post-Employment
Services Services Replacement Insurance Benefits Obligation Totals ASSETS
Current Assets:

Cash and Investments 942,204 $ 2,172,509 $ 26,862,036 $ 420,925 $ 14,261,977 $ 70,567,417 $ Receivables, Net of Allowance for Doubtful Accounts 43 102 1,252 - 576 3,311 Inventories 93,674 - - - - 93,674
Prepaids 1,457 1,853 - - 553,416 1,013,424
Interfund Advance Receivable - - 72,248 - 281,838 354,086 Total Current Assets 1,037,378 2,174,464 26,935,536 420,925 15,097,807 72,031,912 Non-Current Assets:

Interfund Advance Receivable - - 505,733 - 1,447,366 1,953,099 Capital Assets:

Depreciable - - - - - 25,345,639
Less: Accumulated Depreciation and Amortization - - - - - (15,359,334) Total Capital Assets, Net of Accumulated
Depreciation and Amortization - - - - - 9,986,305
Total Non-Current Assets - - 505,733 - 1,447,366 11,939,404 Total Assets 2,174,464 1,037,378 27,441,269 420,925 16,545,173 83,971,316

DEFERRED OUTFLOWS OF RESOURCES
Related to OPEB 207,355 187,723 - - - 860,094
Related to Pensions 358,899 330,341 - - - 1,720,946
Total Deferred Outflows of Resources 566,254 518,064 - - - 2,581,040

LIABILITIES
Current Liabilities:

Accounts Payable and Accrued Liabilities 154,620 70,154 92,902 64,957 - 1,200,523 Compensated Absences Payable 21,071 29,025 - - - 144,629 Total Current Liabilities 175,691 99,179 92,902 64,957 - 1,345,152 Non-Current Liabilities Due in More Than One Year:

Net OPEB Liability 606,533 932,185 - - - 2,958,672
Net Pension Liability 648,345 606,961 - - - 3,141,714
Compensated Absences Payable 14,047 19,350 - - - 96,419 Total Non-Current Liabilities 1,268,925 1,558,496 - - - 6,196,805 Total Liabilities 1,444,616 1,657,675 92,902 64,957 - 7,541,957

DEFERRED INFLOWS OF RESOURCES
Related to OPEB 128,480 154,986 - - - 539,235
Related to Pensions 18,781 17,582 - - - 91,007
Total Deferred Inflows of Resources 147,261 172,568 - - - 630,242

NET POSITION
Net Investment in Capital Assets and Capacity Rights - - - - - 9,986,305 Unrestricted 11,755 862,285 27,348,367 355,968 16,545,173 68,393,852 Total Net Position $ 862,285 11,755 $ 27,348,367 $ 355,968 $ 16,545,173 $ 78,380,157 $ City of Brentwood
June 30, 2024
All Internal Service Funds (Continued)
Combining Statement of Net Position
146
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Information Equipment Systems Facilities
Services Replacement Replacement Replacement Tuition
Operating Revenues:

Charges for Services 4,270,506 $ 1,709,215 $ 1,091,292 $ 1,098,083 $ 15,333 $ Other Income - 29,422 - - -
Total Operating Revenues 1,738,637 4,270,506 1,091,292 1,098,083 15,333 Operating Expenses:

Personnel Services 2,601,782 - - - -
Repairs and Maintenance 78,538 19,576 - 538,601 -
Materials, Supplies and Services 1,253,540 173,742 150,990 75,016 22,993 Depreciation and Amortization - 1,900,746 - - -
Total Operating Expenses 2,094,064 3,933,860 150,990 613,617 22,993 Operating Income (Loss) (355,427) 336,646 940,302 484,466 (7,660) Non-Operating Revenues (Expenses):

Interest Income 78,105 455,153 242,129 496,194 3,819
Gain or (Loss) on Disposal of Capital Assets - 196,343 - - - Total Non-Operating Revenues (Expenses) 651,496 78,105 242,129 496,194 3,819 Income (Loss) Before Contributions and Transfers 296,069 414,751 1,182,431 980,660 (3,841) Capital Assets Contributed from (to) Governmental Activities - - (200,067) (41,187) - Transfers In - 1,143,898 28,677 - -
Transfers Out - - (719,600) - -
Change in Net Position 414,751 1,439,967 291,441 939,473 (3,841) Net Position, Beginning of Year (417,351) 17,586,016 3,181,052 9,747,320 77,781 Net Position, End of Year $ 19,025,983 (2,600) $ 3,472,493 $ 10,686,793 $ 73,940 $ Continued
For Year Ended June 30, 2024
All Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in Fund Net Position City of Brentwood
147
2023/24 Annual Comprehensive Financial Report Page 815 of 962 Fleet Facilities Pension/Other
Maintenance Maintenance Parks and LLAD Post-Employment
Services Services Replacement Insurance Benefits Obligation Totals Operating Revenues:

Charges for Services 2,164,816 $ 1,887,055 $ 1,596,206 $ 3,528,390 $ 4,178,154 $ 21,539,050 $ Other Income 302 1,622 14,943 - 11,945 58,234
Total Operating Revenues 1,888,677 2,165,118 1,611,149 3,528,390 4,190,099 21,597,284 Operating Expenses:

Personnel Services 887,295 850,998 - - 6,069,714 10,409,789 Repairs and Maintenance 31,708 90,509 408,257 - - 1,167,189 Materials, Supplies and Services 1,046,156 824,164 408,695 3,598,656 144,687 7,698,639 Depreciation and Amortization - - - - - 1,900,746
Total Operating Expenses 1,765,671 1,965,159 816,952 3,598,656 6,214,401 21,176,363 Operating Income (Loss) 123,006 199,959 794,197 (70,266) (2,024,302) 420,921 Non-Operating Revenues (Expenses):

Interest Income 35,899 94,748 1,219,890 - 595,517 3,221,454 Gain or (Loss) on Disposal of Capital Assets - - - - - 196,343 Total Non-Operating Revenues (Expenses) 94,748 35,899 1,219,890 - 595,517 3,417,797 Income (Loss) Before Contributions and Transfers 217,754 235,858 2,014,087 (70,266) (1,428,785) 3,838,718 Capital Assets Contributed from (to) Governmental Activities - - (321,877) - - (563,131) Transfers In - - 967,828 - 2,667,652 4,808,055
Transfers Out - - (452,127) - - (1,171,727)
Change in Net Position 217,754 235,858 2,207,911 (70,266) 1,238,867 6,911,915 Net Position, Beginning of Year 644,531 (224,103) 25,140,456 426,234 15,306,306 71,468,242 Net Position, End of Year $ 862,285 11,755 $ 27,348,367 $ 355,968 $ 16,545,173 $ 78,380,157 $ For Year Ended June 30, 2024
All Internal Service Funds (Continued)
Combining Statement of Revenues, Expenses and Changes in Fund Net Position City of Brentwood
148
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Information Equipment Systems Facilities
Services Replacement Replacement Replacement Tuition
Cash Flows from Operating Activities
Cash Received from Customers/Other Funds 3,942,903 $ 1,717,704 $ 1,091,292 $ 1,098,083 $ 15,333 $ Cash Payments to Suppliers of Goods and Services (1,059,988) (252,723) (164,980) (155,276) (20,697) Cash Payments to Employees for Services (2,466,204) - - - - Cash Payments for Interfund Services (309,359) - - - -
Other Receipts - 29,422 - - -
Net Cash Provided By (Used for) Operating Activities 1,494,403 107,352 926,312 942,807 (5,364) Cash Flows from Non-Capital Financing Activities
Transfers Received - 1,143,898 28,677 - -
Transfers Paid - - (719,600) - -
Interfund Advance Receivable - - - - -
Net Cash Provided By (Used for) Non-Capital
Financing Activities 1,143,898 - (690,923) - -
Cash Flows from Capital and Related Financing Activities Capital Assets Purchased and Contributed to Governmental Funds - - (200,067) (41,187) -
Proceeds from Sale of Capital Assets - 196,343 - - -
Acquisition and Construction of Capital Assets - (3,623,735) - - - Net Cash Provided By (Used for) Capital and
Related Financing Activities (3,427,392) - (200,067) (41,187) - Cash Flows from Investing Activities
Interest on Investments 78,295 456,401 242,646 497,325 3,830 Net Cash Provided By Investing Activities 456,401 78,295 242,646 497,325 3,830 Net Increase (Decrease) in Cash and Cash Equivalents 185,647 (332,690) 277,968 1,398,945 (1,534) Cash and Cash Equivalents - Beginning of Year 1,690,904 9,657,315 3,197,359 9,748,733 85,119 Cash and Cash Equivalents - End of Year $ 9,324,625 1,876,551 $ 3,475,327 $ 11,147,678 $ 83,585 $ Reconciliation of Operating Income to Net Cash
Provided By (Used for) Operating Activities:

Operating Income (Loss) 336,646 $ (355,427) $ 940,302 $ 484,466 $ (7,660) $ Adjustments to Reconcile Operating Income to Net Cash
Provided By (Used for) Operating Activities:

Depreciation and Amortization - 1,900,746 - - -
Change in Assets, Liabilities and Deferred
Outflows/Inflows of Resources:

Receivables - 8,489 - - -
Prepaid Items (327,914) - - - -
Accounts Payable and Other Payables (37,269) (59,405) (13,990) 458,341 2,296 Net OPEB Liability and Deferred
Outflows/Inflows of Resources related to OPEB - (17,868) - - - Net Pension Liability and Deferred
Outflows/Inflows of Resources related to Pensions - 130,131 - - - Compensated Absences Payable 23,626 - - - -
Net Cash Provided By (Used for) Operating Activities $ 1,494,403 107,352 $ 926,312 $ 942,807 $ (5,364) $ Continued
For Year Ended June 30, 2024
All Internal Service Funds
Combining Statement of Cash Flows
City of Brentwood

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2023/24 Annual Comprehensive Financial Report Page 817 of 962 Fleet Facilities Pension/Other
Maintenance Maintenance Parks and LLAD Post-Employment
Services Services Replacement Insurance Benefits Obligation Totals Cash Flows from Operating Activities
Cash Received from Customers/Other Funds 2,168,108 $ 1,893,143 $ 1,596,206 $ 3,528,390 $ 4,195,915 $ 21,247,077 $ Cash Payments to Suppliers of Goods and Services (788,071) (703,935) (780,170) (3,584,726) (144,687) (7,655,253) Cash Payments to Employees for Services (874,393) (814,050) - - (6,087,564) (10,242,211) Cash Payments for Interfund Services (186,617) (197,628) - - - (693,604) Other Receipts 302 1,622 14,943 - 11,945 58,234
Net Cash Provided By (Used for) Operating Activities 179,152 319,329 830,979 (56,336) (2,024,391) 2,714,243 Cash Flows from Non-Capital Financing Activities
Transfers Received - - 967,828 - 2,667,652 4,808,055
Transfers Paid - - (452,127) - - (1,171,727)
Interfund Advance Receivable - - 72,248 - (1,729,204) (1,656,956) Net Cash Provided By (Used for) Non-Capital
Financing Activities - - 587,949 - 938,448 1,979,372
Cash Flows from Capital and Related Financing Activities Capital Assets Purchased and Contributed to Governmental Funds - - (321,877) - - (563,131)
Proceeds from Sale of Capital Assets - - - - - 196,343
Acquisition and Construction of Capital Assets - - - - - (3,623,735) Net Cash Provided By (Used for) Capital and
Related Financing Activities - - (321,877) - - (3,990,523) Cash Flows from Investing Activities
Interest on Investments 35,956 94,972 1,222,867 - 597,419 3,229,711 Net Cash Provided By Investing Activities 94,972 35,956 1,222,867 - 597,419 3,229,711 Net Increase (Decrease) in Cash and Cash Equivalents 355,285 274,124 2,319,918 (56,336) (488,524) 3,932,803 Cash and Cash Equivalents - Beginning of Year 586,919 1,898,385 24,542,118 477,261 14,750,501 66,634,614 Cash and Cash Equivalents - End of Year $ 2,172,509 942,204 $ 26,862,036 $ 420,925 $ 14,261,977 $ 70,567,417 $ Reconciliation of Operating Income to Net Cash
Provided By (Used for) Operating Activities:

Operating Income (Loss) 199,959 $ 123,006 $ 794,197 $ (70,266) $ (2,024,302) $ 420,921 $ Adjustments to Reconcile Operating Income to Net Cash
Provided By (Used for) Operating Activities:

Depreciation and Amortization - - - - - 1,900,746
Change in Assets, Liabilities and Deferred
Outflows/Inflows of Resources:

Receivables - - - - - 8,489
Prepaid Items 3,054 5,939 - - (89) (319,010)
Accounts Payable and Other Payables 103,176 13,110 36,782 13,930 - 516,971 Net OPEB Liability and Deferred
Outflows/Inflows of Resources related to OPEB (7,213) (7,967) - - - (33,048) Net Pension Liability and Deferred
Outflows/Inflows of Resources related to Pensions 32,889 8,843 - - - 171,863 Compensated Absences Payable 12,264 11,421 - - - 47,311 Net Cash Provided By (Used for) Operating Activities $ 179,152 319,329 $ 830,979 $ (56,336) $ (2,024,391) $ 2,714,243 $ City of Brentwood
For Year Ended June 30, 2024
All Internal Service Funds (Continued)
Combining Statement of Cash Flows

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Districts Asset Seizure
Pass-Through
Funds
Total Custodial
Funds
ASSETS
Current Assets:

Cash and Investments $ - 10,936,460 $ 1,400,960 $ 12,337,420 $ Restricted Cash and Investments - 3,609,424 - 3,609,424 Interest Receivable - 2,421 - 2,421
Total Assets - 14,548,305 1,400,960 15,949,265

LIABILITIES
Current Liabilities:

Accounts Payable and Accrued Liabilities - 4,180 - 4,180 Due to Local Governments - - 689,630 689,630
Total Liabilities - 4,180 689,630 693,810

NET POSITION (DEFICIT)
Restricted for:

Individuals and Organizations - 14,544,125 - 14,544,125 Other Governments - - 711,330 711,330
Total Net Position (Deficit) $ - 14,544,125 $ 711,330 $ 15,255,455 $ City of Brentwood
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2024
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Districts Asset Seizure
Pass-Through
Funds
Total Custodial
Funds

ADDITIONS
Contributions:

Assessments 12,967,392 $ - $ - $ 12,967,392 $
Private Contributions - 3,132 4,019,849 4,022,981
Total Contributions 12,967,392 3,132 4,019,849 16,990,373 Net Investment Earnings 566,045 - - 566,045
Total Additions 3,132 13,533,437 4,019,849 17,556,418

DEDUCTIONS
Administrative Expenses 307,451 - - 307,451
Payments to Bondholders 12,536,264 - - 12,536,264
Recipient Payments - 3,132 3,309,947 3,313,079
Total Deductions 3,132 12,843,715 3,309,947 16,156,794
Net Increase (Decrease) in Fiduciary Net Position 689,722 - 709,902 1,399,624 Net Position (Deficit) - Beginning of Year - 13,854,403 1,428 13,855,831 Net Position (Deficit) - End of Year 14,544,125 $ - $ 711,330 $ 15,255,455 $ City of Brentwood
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For Year Ended June 30, 2024

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Financial Trends 154 to 158
Revenue Capacity 159 to 167
Debt Capacity 168 to 172
Demographic and Economic Information 173 to 174
Operating Information 175 to 178
Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other 179 to 180 Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Stadards

OTHER AUDIT REPORT
City of Brentwood

STATISTICAL SECTION CONTENTS
These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.

These schedules contain operational and resource information to help the reader understand how the City’s financial information relates to the services the City provides and the activities it performs.

These schedules contain information to help the reader assess the factors affecting the City’s ability to generate its property taxes, sales taxes and water user fee revenue.

These schedules contain information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future.

These schedules contain demographic and economic information to help the reader understand the environment within which the City’s financial activities take place.

Sources: Unless otherwise noted, the information in these schedules is derived from the City’s relevant Annual Comprehensive Financial Reports.
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Schedule - 1
2015 (1) 2016 2017 (2) 2018 2019 2020 2021 2022 2023 2024 Governmental Activities
Net Investment in Capital Assets $ 434,420,162 433,381,298 $ 422,791,124 $ 429,289,132 $ 428,440,973 $ 438,758,759 $ 439,532,350 $ 445,827,339 $ 450,695,117 $ 458,294,923 $ Restricted 71,876,509 79,824,615 95,801,016 95,686,834 89,830,884 90,068,569 97,743,329 98,666,260 104,166,207 108,401,964 Unrestricted 22,429,161 23,264,290 29,172,068 21,024,270 32,437,289 38,162,260 43,450,142 59,980,629 60,303,301 56,080,289 $ 537,509,067 527,686,968 $ 547,764,208 $ 546,000,236 $ 550,709,146 $ 566,989,588 $ 580,725,821 $ 604,474,228 $ 615,164,625 $ 622,777,176 $ Business-Type Activities
$ 183,270,963 179,269,329 $ 195,261,914 $ 206,237,571 $ 221,745,108 $ 227,074,648 $ 233,287,769 $ 244,726,467 $ 256,399,994 $ 259,130,097 $ Restricted 25,172,201 29,240,801 25,362,943 25,157,771 27,643,027 34,893,200 51,135,610 46,692,198 44,156,526 39,844,327 Unrestricted 36,251,098 40,008,359 42,896,575 42,251,920 46,789,534 54,389,753 50,324,808 67,345,200 69,320,275 85,754,795 $ 252,520,123 240,692,628 $ 263,521,432 $ 273,647,262 $ 296,177,669 $ 316,357,601 $ 334,748,187 $ 358,763,865 $ 369,876,795 $ 384,729,219 $ Primary Government
$ 616,590,129 612,650,627 $ 618,053,038 $ 635,526,703 $ 650,186,081 $ 665,833,407 $ 672,820,119 $ 690,553,806 $ 707,095,111 $ 717,425,020 $ Restricted 97,048,710 103,791,758 121,163,959 120,844,605 117,473,911 124,961,769 148,878,939 145,358,458 148,322,733 148,246,291 Unrestricted 58,680,259 69,647,303 72,068,643 63,276,190 79,226,823 92,552,013 93,774,950 127,325,829 129,623,576 141,835,084 $ 790,029,190 768,379,596 $ 811,285,640 $ 819,647,498 $ 846,886,815 $ 883,347,189 $ 915,474,008 $ 963,238,093 $ 985,041,420 $ 1,007,506,395 $ (1) The City implemented the provisions of GASB Statement No. 68 for fiscal year ended June 30, 2015. Historical data has not been converted.(2) The City implemented the provisions of GASB Statement No. 75 for fiscal year ended June 30, 2018. Historical data has not been converted. (Unaudited)
(Accrual Basis of Accounting)

LAST TEN FISCAL YEARS

NET POSITION BY COMPONENT
City of Brentwood
Total Business-Type Activities Net PositionTotal Primary Government Net PositionTotal Governmental Activities Net Position Net Investment in Capital Assets
and Capacity Rights
Net Investment in Capital Assets
and Capacity Rights
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Schedule - 2a
2015 2016 2017 (1) 2018 (1) 2019 2020 2021 2022 2023 2024 Expenses General Government 13,394,675 $ 13,973,215 $ 13,709,033 $ 13,388,117 $ 17,523,683 $ 12,657,560 $ 14,773,773 $ 12,640,259 $ 16,811,978 $ 15,501,108 $ Public Safety 18,273,959 19,566,435 18,718,910 19,955,450 20,061,724 25,906,048 24,396,882 23,093,796 31,823,344 32,577,720 Community Development 3,815,207 3,980,128 4,386,875 4,790,307 4,684,855 5,602,306 5,196,191 4,652,217 6,142,789 6,715,451 Engineering 2,617,590 2,664,921 2,982,747 3,174,218 2,997,431 3,242,751 3,297,183 2,764,684 3,314,324 3,762,120 Public Works 6,977,557 6,953,406 7,266,573 7,606,439 8,145,779 7,711,732 7,564,560 7,369,216 8,734,183 9,410,141 Parks and Recreation 11,667,358 11,539,064 12,645,111 12,937,460 14,901,976 13,753,725 16,177,997 19,241,106 17,326,837 18,967,380 Community Services 6,180,114 7,056,264 7,300,460 7,802,659 8,585,969 11,816,750 9,119,958 7,862,198 8,161,482 8,967,495 Interest on Long-Term Debt 4,658,130 4,929,385 4,896,060 4,780,172 6,066,532 2,668,343 2,540,294 1,745,437 1,828,523 1,717,740 Total Expenses 70,639,638 67,607,770 71,905,769 74,434,822 82,967,949 83,359,215 83,066,838 79,368,913 94,143,460 97,619,155 Program Revenues
Charges for Services: General Government 8,570,160 8,365,696 9,134,325 9,204,518 9,327,444 9,018,596 9,500,309 9,512,175 9,952,024 10,390,253 Public Safety 457,271 432,433 418,829 418,188 476,632 527,323 369,513 405,942 533,732 508,599 Community Development 3,481,731 4,035,603 4,297,207 3,745,019 3,455,052 3,312,581 3,237,586 4,026,433 2,448,537 2,219,221 Engineering 2,281,340 2,226,848 2,100,302 2,077,627 2,655,887 1,675,369 2,378,156 1,869,904 1,987,664 2,194,614 Parks and Recreation 1,338,312 1,357,279 1,463,855 1,489,080 1,600,376 1,203,975 461,168 1,538,564 1,727,637 1,748,653 Operating Grants and Contributions 15,810,148 16,226,090 17,787,223 21,768,980 24,098,343 23,907,210 24,784,063 25,304,745 34,425,385 28,903,481 Capital Grants and Contributions 18,683,812 15,319,706 19,008,097 19,882,418 16,587,584 21,385,163 21,820,341 28,780,866 11,875,300 8,474,201 Total Program Revenues 51,195,613 47,390,816 54,209,838 58,585,830 58,201,318 61,030,217 62,551,136 71,438,629 62,950,279 54,439,022 Total Governmental Activities Net Expense (19,444,025) (20,216,954) (17,695,931) (15,848,992) (24,766,631) (22,328,998) (20,515,702) (7,930,284) (31,193,181) (43,180,133) General Revenues and Other Changes in Net Position Taxes: Property Taxes 13,602,591 12,454,027 12,922,787 13,819,751 14,936,950 15,911,518 16,754,167 17,662,589 19,631,984 20,169,793 Sales Tax 7,319,216 6,836,918 8,188,046 8,785,927 8,941,152 8,555,697 9,380,307 11,033,446 11,191,139 11,162,609 Franchise Fees 1,473,443 1,400,350 1,487,179 1,499,715 1,420,321 1,461,483 1,547,505 1,581,396 1,649,986 1,645,223 Real Property Transfer Tax 506,626 452,426 547,975 641,279 491,249 473,351 781,173 794,244 464,723 460,558 Measure J, Transient Occupancy Tax 377,043 349,683 396,763 555,535 551,122 505,956 486,632 657,874 688,606 604,525 Motor Vehicle Taxes In-Lieu, Unrestricted 3,655,028 3,256,924 3,952,928 4,291,791 4,603,565 4,931,720 5,210,147 5,480,504 5,969,216 6,310,048 Gain on Sale of Real Property - - - - - - - - 267,927 196,343 Investment Earnings 2,988,030 1,095,957 373,212 502,436 6,608,333 7,541,296 449,898 (6,200,352) 1,887,705 8,806,561 Miscellaneous 1,156,862 871,959 352,324 692,654 641,871 783,295 492,380 458,050 417,729 397,503 Transfers 762,119 702,328 (270,142) (2,399,950) (8,719,022) (1,554,876) (850,274) (1,225,585) (285,437) 1,039,521 Special Items: Denial of Transfer of Assets to the City (2,574,834) (12,381,097) - (1,327,129) - - - - - - Total General Revenues and Other Changes in Net Position 29,266,124 15,039,475 27,951,072 27,062,009 29,475,541 38,609,440 34,251,935 30,242,166 41,883,578 50,792,684 Total Governmental Activities Change in Net Position $ 9,822,099 (5,177,479) $ 10,255,141 $ 11,213,017 $ 4,708,910 $ 16,280,442 $ 13,736,233 $ 22,311,882 $ 10,690,397 $ 7,612,551 $ (1) Revenues were reclassified in FY 2016/17 and FY 2017/18. Prior years have not been revised. (Unaudited)
(Accrual Basis of Accounting)

LAST TEN FISCAL YEARS

CHANGES IN NET POSITION - GOVERNMENTAL ACTIVITIES
City of Brentwood
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Schedule - 2b
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Expenses Wastewater $ 10,003,159 10,000,905 $ 10,328,357 $ 10,744,008 $ 10,314,363 $ 11,152,196 $ 11,803,229 $ 11,516,452 $ 13,800,911 $ 14,340,756 $ Solid Waste 10,680,780 10,373,325 11,493,599 12,281,266 12,945,626 13,233,700 13,648,764 13,547,713 14,670,911 16,125,176 Water 22,129,063 19,538,589 20,972,101 21,090,099 23,019,680 22,950,431 25,708,546 24,126,086 26,208,986 26,311,556 City Rentals 178,558 174,597 196,829 194,306 275,207 213,595 124,962 142,191 102,045 - Housing 723,908 656,778 797,400 879,920 683,927 813,376 793,820 796,823 845,819 886,236 Total Expenses 43,715,468 40,744,194 43,788,286 45,189,599 47,238,803 48,363,298 52,079,321 50,129,265 55,628,672 57,663,724 Program Revenues Charges for Services: Wastewater 11,663,637 12,002,184 11,261,121 12,096,684 13,749,988 13,450,041 14,899,845 15,996,687 16,241,628 16,315,416 Solid Waste 10,520,115 10,132,236 11,376,482 12,293,622 14,381,240 14,975,341 15,608,738 17,297,074 18,209,025 18,790,815 Water 16,288,609 17,599,064 17,977,213 21,784,977 22,894,067 25,719,969 27,801,513 27,378,018 26,637,293 29,345,008 City Rentals 486,477 476,212 497,573 579,656 605,941 562,648 130,105 - - - Housing 265,269 239,057 285,418 305,623 317,385 330,951 327,577 385,496 345,324 361,206 Operating Grants and Contributions 918,028 - 1,024,113 740,936 595,800 407,651 182,113 1,417,564 239,312 431,354 Capital Grants and Contributions 7,414,680 4,382,019 11,863,994 9,812,301 4,679,827 7,006,724 10,428,209 14,422,134 3,609,350 1,944,270 Total Program Revenues 47,556,815 44,830,772 54,285,914 57,613,799 57,224,248 62,453,325 69,378,100 76,896,973 65,281,932 67,188,069 Total Business-Type Activities Net Expense 3,841,347 4,086,578 10,497,628 12,424,200 9,985,445 14,090,027 17,298,779 26,767,708 9,653,260 9,524,345 General Revenues and Other Changes in Net Position Investment Earnings 1,759,735 719,108 233,539 200,691 3,825,940 4,535,029 241,533 (3,977,615) 1,174,233 6,367,600 Transfers (762,119) (702,328) 270,142 2,399,950 8,719,022 1,554,876 850,274 1,225,585 285,437 (1,039,521) Total General Revenues and Other Changes in Net Position 997,616 16,780 503,681 2,600,641 12,544,962 6,089,905 1,091,807 (2,752,030) 1,459,670 5,328,079 Total Business-Type Activities Change in Net Position 4,838,963 4,103,358 11,001,309 15,024,841 22,530,407 20,179,932 18,390,586 24,015,678 11,112,930 14,852,424 Total Primary Government Change in Net Position $ 14,661,062 (1,074,121) $ 21,256,450 $ 26,237,858 $ 27,239,317 $ 36,460,374 $ 32,126,819 $ 46,327,560 $ 21,803,327 $ 22,464,975 $ (Unaudited)
(Accrual Basis of Accounting)

LAST TEN FISCAL YEARS

CHANGES IN NET POSITION - BUSINESS-TYPE ACTIVITIES
City of Brentwood
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Schedule - 3
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Fund Nonspendable 108,998 $ 68,054 $ 83,944 $ 87,527 $ 88,247 $ 89,806 $ 76,064 $ 39,794 $ 263,722 $ 301,978 $ Restricted 92,426 92,426 94,464 95,620 95,930 95,930 95,930 - 678,000 678,000 Committed 1,250,000 9,266,345 7,553,950 11,986,875 12,271,706 11,605,158 11,467,875 10,478,042 9,455,685 6,008,590 Assigned 5,137,130 - - - - - - - - -
Unassigned 12,318,912 13,120,085 15,673,545 16,399,436 17,403,997 18,798,852 19,386,486 21,019,628 22,066,513 22,423,011 Total General Fund $ 22,546,910 18,907,466 $ 23,405,903 $ 28,569,458 $ 29,859,880 $ 30,589,746 $ 31,026,355 $ 31,537,464 $ 32,463,920 $ 29,411,579 $ Other Governmental Funds Nonspendable 576 $ 889 $ 80,914 $ 81,092 $ 80,904 $ 81,680 $ 81,469 $ 80,915 $ 88,584 $ 92,352 $ Restricted 79,481,499 93,642,510 100,964,619 95,849,782 89,659,638 89,869,729 97,489,866 98,593,372 104,276,684 106,536,726 Committed 7,047,085 6,963,196 1,779,008 2,696,413 2,626,972 2,772,858 3,166,477 3,789,250 5,102,910 2,133,847 Unassigned (2,421,683) (561,034) (510) (1,280,327) (966,997) (502,784) (223,414) (94,294) (330,608) (2,792,847) Total Other Governmental Funds $ 100,045,561 84,107,477 $ 102,824,031 $ 97,346,960 $ 91,400,517 $ 92,221,483 $ 100,514,398 $ 102,369,243 $ 109,137,570 $ 105,970,078 $ Total Governmental Funds $ 122,592,471 103,014,943 $ 126,229,934 $ 125,916,418 $ 121,260,397 $ 122,811,229 $ 131,540,753 $ 133,906,707 $ 141,601,490 $ 135,381,657 $ (Unaudited)
(Modified Accrual Basis of Accounting)

LAST TEN FISCAL YEARS

FUND BALANCES - GOVERNMENTAL FUNDS
City of Brentwood
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Schedule - 4
2015 2016 2017 (1) 2018 (1) 2019 (1) 2020 2021 2022 2023 2024

REVENUES
Taxes $ 21,926,396 20,213,939 $ 26,878,073 $ 29,406,949 $ 31,061,688 $ 32,006,777 $ 34,396,873 $ 37,606,581 $ 40,087,929 $ 40,705,488 $ Licenses 826,330 633,722 878,054 887,614 880,361 853,455 927,184 955,854 978,854 974,150 Permits and Fines 6,806,441 6,264,281 6,686,821 6,062,836 6,270,459 5,407,548 5,941,970 6,188,715 4,676,519 4,888,377 Uses of Money and Property 1,967,917 912,078 469,616 688,771 4,688,742 5,075,099 624,972 (3,311,516) 1,584,230 5,844,675 Intergovernmental 8,981,674 8,940,071 9,903,403 9,995,621 14,580,776 12,406,486 14,191,531 11,989,612 19,538,218 15,735,238 Franchises 1,473,443 1,400,350 1,487,179 1,499,715 1,420,321 1,461,483 1,547,505 1,581,396 1,649,986 1,645,223 Charges for Other Services 287,150 306,603 561,815 573,488 728,194 281,466 187,540 259,762 306,005 231,294 Charges to Other Funds 6,811,651 6,705,041 7,538,724 7,333,321 7,822,311 7,780,455 8,179,116 8,190,240 8,689,235 8,910,637 Fees and Other Revenues 27,238,276 25,565,932 22,995,874 24,835,315 23,425,018 24,552,588 24,408,076 29,708,572 19,311,874 20,138,597 Total Revenues 76,319,278 70,942,017 77,399,559 81,283,630 90,877,870 89,825,357 90,404,767 93,169,216 96,822,850 99,073,679

EXPENDITURES
Current: General Government 11,421,015 10,746,924 11,067,613 10,740,742 13,500,206 9,649,880 11,297,439 11,201,089 13,942,512 12,067,599 Public Safety 19,353,959 18,226,275 21,544,435 22,307,319 23,406,679 24,522,711 25,244,305 34,175,515 28,898,715 30,043,734 Community Development 4,323,936 4,083,722 4,644,493 4,995,776 5,329,332 5,796,266 5,470,311 5,863,412 6,536,589 6,758,145 Engineering 2,865,976 2,741,148 3,227,631 3,315,619 3,460,092 3,417,308 3,402,200 3,545,915 3,593,515 3,785,289 Public Works 2,999,793 2,814,945 3,213,775 3,548,386 3,914,338 3,721,300 3,863,868 4,019,329 4,106,366 4,413,425 Parks and Recreation 9,550,815 9,858,227 10,613,064 10,826,070 10,842,249 11,281,521 12,770,022 13,837,574 14,871,122 15,734,401 Community Services 7,073,130 6,192,471 7,314,162 7,870,635 8,553,831 11,934,521 9,260,744 7,955,338 8,220,188 9,008,913 Capital Outlay 3,834,624 2,353,631 3,388,096 14,185,472 8,304,654 7,711,572 1,044,413 1,624,299 3,797,701 13,442,941 Debt Service: Principal 2,717,796 1,910,000 4,000,818 4,309,412 4,531,499 4,725,783 4,963,919 19,443,690 5,741,465 6,210,130 Interest and Fiscal Charges 4,681,817 4,428,429 4,630,649 4,495,898 4,924,096 2,643,960 2,526,525 2,351,854 1,780,534 1,688,629 Total Expenditures 68,822,861 63,355,772 73,644,736 86,595,329 86,766,976 85,404,822 79,843,746 104,018,015 91,488,707 103,153,206 REVENUES OVER (UNDER) EXPENDITURES 7,496,417 7,586,245 3,754,823 (5,311,699) 4,110,894 4,420,535 10,561,021 (10,848,799) 5,334,143 (4,079,527)

OTHER FINANCING SOURCES (USES)
Debt/Bond Issuance 11,515,000 - - - - - - - - 1,134,501 Premium on Bonds Issued - - - - 5,297,298 - - - - -
Refunding Bonds Issued - - - - 32,210,000 - - 14,450,491 - - Payment to Refunded Bond Escrow Agent - - - - (42,663,905) - - - - - Proceeds from Sale of Property - - - - - - - - 1,600,000 - Transfers In 32,528,893 17,062,601 40,527,627 33,710,608 25,990,602 24,734,842 30,820,978 30,549,644 48,402,183 41,396,416 Transfers Out (31,962,782) (19,620,633) (40,644,987) (28,712,425) (29,600,910) (27,604,545) (32,652,475) (33,221,907) (48,319,543) (43,993,223) Total Other Financing Sources (Uses) 12,081,111 (2,558,032) (117,360) 4,998,183 (8,766,915) (2,869,703) (1,831,497) 11,778,228 1,682,640 (1,462,306) Net Change in Fund Balances $ 19,577,528 5,028,213 $ 3,637,463 $ (313,516) $ (4,656,021) $ 1,550,832 $ 8,729,524 $ 929,429 $ 7,016,783 $ (5,541,833) $ Debt Service as a Percentage of Noncapital Expenditures 11.39% 12.29% 12.16% 12.05% 9.49% 9.51% 21.29% 21.29% 8.58% 8.80% (1) Revenues were reclassified in FY 2016/17, FY 2017/18 and FY 2018/19. Prior years have not been revised. (Unaudited)
(Modified Accrual Basis of Accounting)

LAST TEN FISCAL YEARS

CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
City of Brentwood
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Schedule - 5
Less: Total Taxable Total
Fiscal Residential Commercial Industrial Other Tax-Exempt Assessed Direct Year Property Property Property Property Property Value Tax Rate 2015 5,959,195,17 $ 663,104,071 8 $ 41,218,443 $ 574,904,931 $ 187,411,36 $ 7,051,011,25 9 $ 1.0059 4 % 2016 6,752,719,003 681,242,92 44,844,52 4 630,262,77 7 191,001,081 9 7,918,068,15 1.0055 2 %2017 7,325,221,99 732,682,891 5 49,905,83 651,999,58 8 199,761,69 0 8,560,048,61 2 1.0054 2 %2018 8,035,473,59 774,705,74 2 53,146,631 7 619,828,75 197,364,463 6 9,285,790,263 1.0051%2019 8,698,086,441 803,435,37 94,258,94 6 575,947,37 7 202,198,94 4 9,969,529,19 8 1.0050 0 %2020 9,345,436,471 834,684,12 96,654,841 8 580,146,36 215,602,46 8 10,641,319,341 7 1.0048%2021 9,915,034,05 867,155,72 6 103,452,83 7 598,717,073 0 229,804,11 11,254,555,56 7 1.0048 9 %2022 10,402,665,673 919,931,165 110,293,241 601,566,59 252,806,68 2 11,781,649,991 0 1.0049%2023 11,395,946,34 999,542,21 2 117,266,06 8 616,204,623 0 259,507,75 12,869,451,493 0 1.0048%2024 12,165,712,811 1,053,211,413 122,097,04 705,371,12 4 262,431,971 4 13,783,960,421 1.0049% Source: Contra Costa County AssessorNote: General property taxes are calculated at 1% of total assessed value less local exemptions City of Brentwood

ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY (Unaudited)

LAST TEN TAX YEARS
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Schedule - 6
General
Obligation Total Liberty Union Brentwood
Fiscal Basic Debt Direct High School Union School Other Year Rate Service Tax Rate District District Districts
2015 1.00% 0.0059% 1.0059% 0.0273% 0.0522% 0.1033%
2016 1.00% 0.0055% 1.0055% 0.0237% 0.0447% 0.0931%2017 1.00% 0.0054% 1.0054% 0.0217% 0.0698% 0.0697%2018 1.00% 0.0051% 1.0051% 0.0450% 0.0635% 0.0942%2019 1.00% 0.0050% 1.0050% 0.0414% 0.0445% 0.0870%2020 1.00% 0.0048% 1.0048% 0.0399% 0.0617% 0.1013%2021 1.00% 0.0048% 1.0048% 0.0370% 0.0445% 0.0866%2022 1.00% 0.0049% 1.0049% 0.0360% 0.0441% 0.0844%2023 1.00% 0.0048% 1.0048% 0.0260% 0.0498% 0.0831%2024 1.00% 0.0049% 1.0049% 0.0283% 0.0462% 0.0843% Source: HdL Coren & Cone, Contra Costa County Auditor/ControllerNote: General property taxes are calculated at 1% of total assessed value less local exemptions (1) Overlapping rates are those of local and county governments that apply to property owners within the City of Brentwood.

Not all overlapping rates apply to all Brentwood property owners.

DIRECT AND OVERLAPPING PROPERTY TAXES
City of Brentwood
Overlapping Rates (1) City Direct Rates
(Unaudited)

LAST TEN TAX YEARS
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Schedule - 7
Percent of Percent of
Taxable City's Total Taxable City's Total
Assessed Taxable Assessed Taxable
Taxpayer Value Rank Value Value Rank Value
FHB Land Property, LLC 94,406,32 $ 1 0.70% - 9 $ -
GTA Amber Lane LLC 88,465,633 2 0.66%Silvergate Brentwood LLC 69,397,34 3 0.52% 7 Merrill Gardens Brentwood LLC 59,474,433 4 0.44%DS Lone Tree Plaza LLC 57,273,62 5 0.43% 37,445,843 6 5 0.54% Sierra Landmark LLC 53,000,00 6 0.39% 0
KCM Brentwood LLC 50,690,67 7 0.38% 8John Muir Mt Diablo Health 44,462,863 8 0.33% 38,198,13 4 0.55% 0 AFE Brentwood Park LLC 26,823,51 9 0.20% 18,855,00 4 10 0.27% 0Brentwood Arbor Ridge LP 26,344,51 10 0.20% 22,085,31 0 7 0.32% 0G and I VII Brentwood LP 1 1.11% 77,073,738Sand Creek Crossing LLC 2 0.65% 45,388,700Tri Pointe Homes Inc 3 0.63% 43,458,286Trilogy Vineyards, LLC 6 0.37% 25,408,388New Urban Comm Sciortino, LLC 8 0.28% 19,775,100Brentwood Towncentre Apartments 9 0.28% 19,714,097 Total $ 570,338,933 4.24% $ 347,402,592 5.00%
Source: HdL Coren & Cone, Contra Costa County Assessor
City of Brentwood
Fiscal Year 2024 Fiscal Year 2015
(Unaudited)

CURRENT YEAR AND NINE YEARS AGO

PRINCIPAL PROPERTY TAXPAYERS
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Schedule - 8
Fiscal Taxes Levied
Year Ended For The Percentage
June 30 Fiscal Year (1) Amount of Levy
2015 12,454,02 $ 12,454,02 7 $ 100.00 7 %
2016 13,602,591 13,602,591 100.00%2017 14,968,042 14,968,042 100.00%2018 15,929,68 15,929,68 0 100.00 0 %2019 14,936,95 14,936,95 0 100.00 0 %2020 15,911,51 15,911,51 8 100.00 8 %2021 16,754,16 16,754,16 7 100.00 7 %2022 17,662,58 17,662,58 9 100.00 9 %2023 19,631,98 19,631,98 4 100.00 4 %2024 20,169,793 20,169,793 100.00% Source: Contra Costa County Auditor/Controller
City of Brentwood
Fiscal Year of the Levy (2)
Collected Within the
(1) General property taxes are calculated at 1% of total assessed value less local exemptions (Unaudited)
insufficient to pay the outstanding amounts due.A tax loss reserve fund insures losses resulting when a property is sold for taxes and the proceeds are levied are apportioned to agencies regardless of whether they are collected in the current year or not.

LAST TEN TAX YEARS

PROPERTY TAX LEVIES AND COLLECTIONS
The City's portion is determined by the individual tax rate areas in the City. (2) Tax assessments collected are the same as the amount levied, because Contra Costa County follows California's alternate method of apportionment (the Teeter Plan). Under the Teeter Plan, all amounts 162
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Schedule - 9
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Apparel Stores 49,524 $ 53,502 $ 57,143 $ 57,848 $ 60,142 $ 58,902 $ 41,813 $ 65,032 $ 69,850 $ 74,934 $ Food Stores 47,983 50,251 50,026 51,721 53,567 55,623 62,983 61,863 64,742 67,012Eating and Drinking Establishments 100,497 112,715 120,253 131,119 139,144 142,487 124,035 167,381 186,953 211,816Building Materials 63,693 72,414 80,502 95,994 95,259 95,389 115,145 127,550 125,460 115,407Auto Dealers and Supplies 54,180 68,267 76,852 86,794 98,184 98,979 97,078 107,185 104,161 103,494Service Stations 106,658 94,021 90,449 105,328 124,856 121,639 89,535 119,788 156,214 144,495Other Retail Stores 131,494 143,394 152,268 158,470 145,530 119,609 110,041 119,856 119,617 119,545All Other Outlets 136,218 159,019 168,056 188,438 193,540 214,049 268,807 314,686 322,834 318,265 Total $ 753,583 690,247 $ 795,549 $ 875,712 $ 910,222 $ 906,677 $ 909,437 $ 1,083,341 $ 1,149,831 $ 1,154,968 $ City Direct Sales Tax Rate 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% Source: State of California Board of Equalization and HdL Coren & ConeNote: Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternative information regarding the sources of the City's revenue.

City of Brentwood

TAXABLE SALES BY CATEGORY

LAST TEN CALENDAR YEARS
(In Thousands of Dollars)
(Unaudited)
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Schedule - 10
City Contra
Fiscal Direct Costa
Year Rate County State Total
2015 1.00% 1.00% 6.50% 8.50%2016 1.00% 1.00% 6.50% 8.50%2017 1.00% 1.00% 6.25% (1) 8.25% 2018 1.00% 1.00% 6.25% 8.25%2019 1.00% 1.00% 6.25% 8.25%2020 1.00% 1.00% 6.25% 8.25%2021 1.00% 1.50% (2) 6.25% 8.75% 2022 1.00% 1.50% 6.25% 8.75%2023 1.00% 1.50% 6.25% 8.75%2024 1.00% 1.50% 6.25% 8.75% Source: California Department of Tax and Fee AdministrationNote: The City's sales tax rate may be changed only with approval of the State Legislature.

City of Brentwood
(2) On April 1, 2021 the County rate was increased by 0.50%. The increase will expire March 31, 2041.(1) On January 1, 2013 the State rate was increased by 0.25%. The increase expired January 1, 2017. (Unaudited)

LAST TEN FISCAL YEARS

DIRECT AND OVERLAPPING SALES TAX RATES
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Schedule - 11
Tax Remitter (1) Business Category Tax Remitter (1) Business Category 7 Eleven Service Stations Arco AM PM Service StationsAce Hardware Building Materials AT&T Mobility Electronics/Appliance Stores Arco AM PM Service Stations Best Buy Electronics/Appliance StoresArco AM PM Service Stations Big B Lumber Building MaterialsArco AM PM Service Stations Bill Brandt Ford New Motor Vehicle DealersBig B Lumber Building Materials Brentwood Chevron Service Station Service Stations Bill Brandt Ford New Motor Vehicle Dealers Brentwood Ready Mix ContractorsBJ's Restaurant & Brewhouse Casual Dining Brentwood Service Station Service StationsBrentwood Ready Mix Contractors Chevron Service StationsChevron Service Stations Circle K Gas Service StationsDallas Shanks Services Service Stations Dallas Shanks Chevron Services Service StationsHome Depot Building Materials Food Maxx Grocery StoresHome Goods Home Furnishings Home Depot Building MaterialsIn N Out Burger Quick-Service Restaurants Home Goods Home FurnishingsKohls Department Stores Kohls Department StoresMarshalls Family Apparel Los Primos Auto Plaza Used Automotive DealersPower Market Service Stations Quik Stop Service StationsRoss Family Apparel Raley's Grocery StoresSafeway Grocery Stores Ross Family ApparelSportsman's Warehouse Southwest Sporting Goods/Bike Stores Safeway Grocery Stores TJ Maxx Family Apparel TJ Maxx Family ApparelTrident Environmental & Engineering Heavy Industrial Tower Mart Service StationsUlta Beauty Specialty Stores Vintners Shell Stations Service Stations Walgreens Drug Stores Walgreens Drug StoresWinco Foods Grocery Stores Winco Foods Grocery Stores Source: HdL Coren & ConePeriod: January - December(1) Firms listed alphabetically because taxable sales figures for individual businesses are confidential and cannot legally be disclosed. (Unaudited)

CURRENT CALENDAR YEAR AND NINE YEARS AGO
TOP 25 SALES TAX PRODUCERS
City of Brentwood
Percent of Calendar Year Total Paid by Top 25 Accounts = 46.33% Percent of Calendar Year Total Paid by Top 25 Accounts = 49.43% 2023 2014
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Schedule - 12
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Type of Customer Residential 8,207,427 $ 5,556,876 $ 7,604,905 $ 10,168,782 $ 10,186,331 $ 12,073,185 $ 13,708,235 $ 12,468,504 $ 11,337,784 $ 12,319,456 $ Commercial 1,465,084 1,156,292 1,563,242 1,914,185 2,171,794 2,341,862 2,527,881 2,625,873 2,598,722 3,155,938 Industrial 566,740 429,897 467,446 526,072 643,601 720,373 824,694 818,864 813,942 567,487 Government 919,019 726,120 933,648 1,161,546 1,318,552 1,518,578 1,741,075 1,666,928 1,405,072 1,664,415 Total $ 7,869,185 11,158,270 $ 10,569,241 $ 13,770,585 $ 14,320,278 $ 16,653,998 $ 18,801,885 $ 17,580,169 $ 16,155,520 $ 17,707,295 $ Source: City of Brentwood Finance and Information Systems Department, Utility Billing(1) Billing period from July 1 to June 30. (Unaudited)

LAST TEN FISCAL YEARS
WATER USE REVENUE BY CUSTOMER TYPE (1)
City of Brentwood
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Schedule - 13
2015 2016 2017 (1) 2018 2019 2020 2021 2022 2023 2024
Monthly Base Rate
5/8" or 3/4" meter 20.24 $ 20.85 $ 21.61 $ 23.56 $ 24.03 $ 24.88 $ 25.76 $ 26.67 $ 27.61 $ 28.16 $ l" meter 30.36 31.27 29.83 32.52 34.00 35.19 36.43 37.71 39.03 41.24 1 l/2" meter 60.73 62.55 50.39 54.93 58.90 60.97 63.11 65.32 67.61 73.91 2" meter 101.21 104.25 75.07 81.83 88.79 91.90 95.12 98.45 101.90 113.13 3" meter 182.19 187.65 153.21 167.00 183.44 189.87 196.52 203.40 210.52 237.31 4" meter 263.16 271.05 268.36 292.65 322.91 292.65 293.65 294.65 295.65 420.31 6" meter 546.57 562.96 543.89 592.85 656.65 679.64 703.43 728.06 753.55 858.20 Consumption Charge (per 1,000 gallons = 1 unit)Residential Tiers Tier 1: Units 1-10 $ 3.27 3.17 $
Tier 1: Units 1-5 $ 2.72 2.49 $ 2.84 $ 2.94 $ 3.05 $ 3.16 $ 3.28 $ 3.18 $ Tier 2: Units 11-20 3.89 3.78
Tier 2: Units 6-14 5.41 4.96 5.48 5.68 5.88 6.09 6.31 6.60 Tier 3: Units 21-30 4.66 4.52
Tier 3: Units 15-20 6.47 5.93 6.43 6.66 6.90 7.15 7.41 8.33 Tier 4: Units 31+ 5.43 5.27
Tier 4: Units 21+ 7.11 6.52 6.64 6.88 7.13 7.38 7.64 8.43 Non Residential Tiers
Tier 1: Units 1-10 $ 3.27 3.17 $
Tier 1: Units 1-5 $ 2.52 2.31 $ 2.93 $ 3.04 $ 3.15 $ 3.27 $ 3.39 $ 3.20 $ Tier 2: Units 11+ 3.89 3.78
Tier 2: Units 6+ 5.02 4.60 5.97 6.18 6.40 6.63 6.87 7.98 Non Potable
Tier 1: Units 1+ $ 1.20 1.17 $ 1.31 $ 1.43 $ 1.43 $ 1.47 $ 1.51 $ 1.56 $ 1.60 $ 1.08 $ (1) On April 12, 2016 City Council adopted Ordinance No. 969 accepting and approving a water rate study and adopting revised monthly user charges for water service which revised the existing tier structure by reducingthe number of units of consumption for each tier as well as revising the unit rates. Monthly base rate and consumption charge increases, averaging 9% for each increase, became effective June 1, 2016 and July 1, 2017. Source: City of Brentwood Finance and Information Systems Department, Utility Billing (Unaudited)

LAST TEN FISCAL YEARS

WATER RATES
City of Brentwood
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Schedule - 14
2002 General 2012 CIP 2009 Civic Center 2019 Civic Center Capital Improvement Fiscal Obligation Revenue Refunding Project Lease 2015 Lease Project Lease Revenue Revenue Refunding Notes Subscription Year Bonds Bonds Revenue Bonds Financing Refunding Bonds Bonds 2021 A & B Payable Liability 2015 6,409,559 $ 22,505,053 $ 46,170,132 $ - $ - $ - $ - $ - $ 2016 6,324,752 21,521,734 45,125,826 11,515,000 - - 14,598,135 - 2017 6,212,789 20,533,414 44,041,520 11,180,000 - - 13,382,317 - 2018 6,074,688 19,505,094 42,912,215 10,745,000 - - 12,087,905 - 2019 5,905,231 18,421,774 - 10,295,000 37,445,821 - 10,711,406 - 2020 5,702,259 17,288,454 - 9,830,000 36,006,496 - 9,250,623 - 2021 5,458,672 16,095,135 - 9,350,000 34,522,171 - 7,701,704 - 2022 5,176,715 - - 8,855,000 32,982,846 14,450,491 6,063,014 - 2023 4,521,341 - - 7,835,000 29,804,198 11,381,161 2,599,414 - 2024 4,472,464 - - 7,820,000 29,739,197 11,366,927 2,504,276 885,208 2008 Water 2014 Water State Water State Water State Water Total Fiscal Revenue Revenue Resources Loan Resources Loan Resources Loan Primary Percentage of Per Year Bonds Bonds (Wastewater) (WWTP Expansion Ph. II) (Recycled Water) Government Personal Income (1) Capita (1) 2015 4,165,000 $ 48,608,126 $ 16,852,847 $ - $ - $ 168,711,420 $ 9.59% 2,986 $ 2016 2,845,000 48,356,034 14,875,763 - - 161,426,837 8.95% 2,828 2017 1,460,000 48,103,942 12,862,991 - - 153,751,835 8.02% 2,616 2018 - 46,301,849 10,813,886 - - 148,440,637 7.45% 2,431 2019 - 44,439,757 8,727,793 - 6,566,758 142,513,540 6.64% 2,239 2020 - 42,497,664 6,604,044 - 8,452,399 135,631,939 5.73% 2,083 2021 - 40,470,572 4,441,959 11,264,302 10,757,225 140,061,740 5.37% 2,119 2022 - 38,358,479 2,240,846 25,797,267 13,586,322 147,510,980 5.53% 2,297 2023 - 36,156,387 - 40,700,429 14,389,629 147,387,559 5.65% 2,230 2024 - 33,854,294 - 13,959,450 47,684,388 152,286,204 5.71% 2,367 Note: Details regarding the City's outstanding debt can be found in Note #6. (1) See Schedule - 19 for personal income and population data.

Business-Type Activities
City of Brentwood

RATIOS OF OUTSTANDING DEBT BY TYPE

LAST TEN FISCAL YEARS
(Unaudited)
Governmental Activities
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Schedule - 15
Percentage of
2002 General Less: Amounts Actual Taxable
Fiscal Obligation Restricted in the Net Value of Per
Year Bonds Debt Service Fund Total Debt Property Capita 2015 6,409,559 $ 64,751 $ 6,344,80 $ 0.09% 112 8 $
2016 6,324,752 78,247 6,246,505 0.08% 109
2017 6,212,789 85,979 6,126,81 0.07% 104 0
2018 6,074,68 79,768 8 5,994,92 0.07% 98 02019 5,905,231 98,578 5,806,653 0.06% 91 2020 5,702,259 92,013 5,610,24 0.06% 86 6
2021 5,458,672 71,043 5,387,629 0.05% 82
2022 5,176,715 60,823 5,115,892 0.04% 80
2023 4,521,341 75,038 4,446,303 0.04% 70
2024 4,472,46 72,644 4 4,399,82 0.03% 68 0
Source: City of Brentwood Finance and Information Systems DepartmentNote: Details regarding the City's outstanding debt can be found in Note #6. (Unaudited)

LAST TEN FISCAL YEARS

RATIOS OF GENERAL BONDED DEBT OUTSTANDING
City of Brentwood
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2023/24 Assessed Valuation 13,783,960,421 $
Redevelopment Incremental Valuation 1,492,497,214
Adjusted Assessed Valuation 12,291,463,207 $
Total Percentage City's Share of
Debt 6/30/24 Applicable (1) Debt 6/30/24
DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT:Bay Area Rapid Transit $ 1.345% 32,892,984 2,445,575,000 $ Contra Costa Community College District 5.079% 31,427,328 618,770,000 Liberty Union High School District 51.405% 67,589,864 131,485,000 Brentwood Union School District 91.605% 92,562,396 101,045,135 Oakley Union School District 0.001% 357 35,745,000
City of Brentwood 4,472,464 (2) 100.000% 4,472,464
City of Brentwood Community Facilities Districts 14,753,684 100.000% 14,753,684 City of Brentwood 1915 Act Bonds 100.000% 83,716,058 83,716,058 California Statewide Communities Development Authority Assessment Districts 30,224,609 100.000% 30,224,609 East Bay Regional Park District 2.114% 3,055,153 144,520,000 $ 360,694,897 3,610,306,950 $
DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT:Contra Costa County General Fund Obligations 171,495,000 $ 5.063% 8,682,792 $ City of Brentwood General Fund Obligations 36,676,716 100.000% 36,676,716 $ 45,359,508 208,171,716 $
2,153,034
$ 43,206,474
OVERLAPPING TAX INCREMENT DEBT (SUCCESSOR AGENCY) $ 100.000% 18,126,052 18,126,052 $ $ 55,902,864
$ 368,277,593$ 366,124,559$ 424,180,457 (3)
$ 422,027,423
Ratios to Adjusted Assessed Valuation:

Total Direct Debt ($55,902,864) ………….…..….….……………. 0.45% Gross Combined Total Debt …….………………………………...…… 3.45%Net Combined Total Debt ……………………………………….……… 3.43% Source: California Municipal Statistics, Inc.
(2) Includes $5,787,486 accreted value.(3) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue, tax allocation bonds and non-bonded capital lease obligations.

Schedule - 16
City of Brentwood
(Unaudited)
As of June 30, 2024

DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT

TOTAL DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT

GROSS COMBINED TOTAL DEBT NET COMBINED TOTAL DEBT
(1) The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the City divided by the district's total taxable assessed value.

GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT Less: Contra Costa Obligations Supported From Revenue Funds NET DIRECT AND OVERLAPPING GENERAL FUND DEBT TOTAL DIRECT DEBT TOTAL GROSS OVERLAPPING DEBT TOTAL NET OVERLAPPING DEBT 170
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Schedule - 17 Schedule - 17
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Debt Limit 264,412,922 $ 296,927,556 $ 321,001,823 $ 348,217,135 $ 373,857,345 $ 399,049,475 $ 422,045,834 $ 441,811,875 $ 482,604,431 $ 516,898,516 $ Total Net Debt Applicable to Limit 6,344,808 6,246,505 6,126,810 5,994,920 5,806,653 5,610,246 5,387,629 5,115,892 4,446,303 4,399,820 Legal Debt Margin $ 290,681,051 258,068,114 $ 314,875,013 $ 342,222,215 $ 368,050,692 $ 393,439,229 $ 416,658,205 $ 436,695,983 $ 478,158,128 $ 512,498,696 $ Total Net Debt Applicable to the Limitas a Percentage of Debt Limit 2.40% 2.10% 1.91% 1.72% 1.55% 1.41% 1.28% 1.16% 0.92% 0.85% Legal Debt Margin Calculation for Fiscal Year 2024Assessed Value (1) $ 13,783,960,421 Debt Limit (3.75% of Assessed Value) (2) 516,898,516
Debt Applicable to Limit: General Obligation Bonds 4,399,820 Total Net Debt Applicable to Limit 4,399,820Legal Debt Margin $ 512,498,696 Source: Contra Costa County Assessor(1) Contra Costa County Auditor/Controller(2) State of California Government Code 25 and 43605 (Unaudited)

LAST TEN FISCAL YEARS

LEGAL DEBT MARGIN INFORMATION
City of Brentwood
171
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Schedule - 18
Adjusted Annual Less: Adjusted Annual
Fiscal Water Operating Net Water
Year Revenues Expenses Revenues Principal Interest Coverage 2015 (1) $ (14,473,726) 18,963,542 $ 4,489,816 $ 1,255,000 $ 1,342,923 $ 1.73 2016 (2) (13,999,154) 21,206,265 7,207,111 1,320,000 2,192,225 2.052017 (2) (15,531,834) 20,999,938 5,468,104 1,385,000 2,126,225 1.562018 (3) (16,640,999) 25,157,794 8,516,795 3,010,000 2,050,050 1.682019 26,041,257 (17,679,262) 8,361,995 1,610,000 1,904,100 2.38 2020 29,004,863 (18,272,183) 10,732,680 1,690,000 1,823,600 3.05 2021 30,932,101 (20,226,777) 10,705,324 1,775,000 1,739,100 3.05 2022 30,456,717 (18,728,462) 11,728,255 1,860,000 1,650,350 3.34 2023 27,436,132 (20,672,231) 6,763,901 1,950,000 1,557,350 1.93 2024 (4) (20,749,711) 31,948,084 11,198,373 2,050,000 1,459,850 3.19 Source: City of Brentwood Finance and Information Systems DepartmentNote: Details regarding the City's outstanding debt can be found in Note #6. Water revenues include operating revenues, interest income and developer impact fees. Operating expenses do not include depreciation or amortization expenses.(1) The Water Revenue Refunding Bonds were issued in December 2014 to refund a portion of the Water Revenue Bonds, Series 2008; therefore, FY 2014/15 is the first reportable year and both bonds' debt service obligations are included. The obligation of the City to make such payments is a special obligation of the City payable solely from Adjusted Annual Net Water Revenues.(2) Adjusted Annual Net Water Revenues is defined as Water income and revenue less maintenance and operation costs adjusted by any transfers to or from the Rate Stabilization Fund. In FY 2015/16 and FY 2016/17, $893,839 and $982,000 was transferred, respectively, from the Rate Stabilization Fund to meet the bond covenant debt coverage requirements. (3) The final payment on the unrefunded portion of the Water Revenue Bonds, Series 2008 was made in FY 2017/18. (4) Excludes Non-Cash adjustments related to GASB requirements. (Unaudited)

LAST TEN FISCAL YEARS

PLEDGED REVENUE COVERAGE
City of Brentwood
Debt Service
Water Revenue Bonds, Series 2008 and Water Revenue Refunding Bonds, Series 2014 172
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Schedule - 19
Per
Personal Capita
Calendar Income Personal Median School Unemployment
Year Population (1) (In Thousands) (2) Income Age (3) Enrollment Rate 2014 56,493 1,759,741 $ 30,387 $ 36.0 16,649 5.2%
2015 57,072 31,150 1,803,371 36.9 16,923 4.9%
2016 58,784 31,598 1,917,154 37.7 17,116 3.7%
2017 61,055 32,614 1,993,057 38.3 17,268 3.7%
2018 63,662 33,694 2,145,046 38.8 17,501 3.4%
2019 65,118 36,330 2,365,716 39.8 17,594 3.3%
2020 66,097 39,488 2,610,054 40.0 17,245 9.0%
2021 64,342 41,426 2,665,452 40.9 17,424 6.3%
2022 64,513 47,981 3,095,432 40.5 17,668 3.8%
2023 64,811 53,350 3,457,713 40.7 17,992 4.4%
(1) As of January 1 of the subsequent year.(2) Based on last available Census and projected post census trends(3) Totaled from Census Block Groups that overlap City boundaries.

Sources: California Department of Finance
US Census BureauLiberty Union High School and Brentwood Union School DistrictsCA Employment Development Department Note: Pre 2010 – Income, Age and Economic Data are based on the last available census. Projections are developed by incorporating all of the prior census data released to date. 2010 - Present – Income, Age and Economic Data is based on the most recent American Community Survey, US Census Bureau. (Unaudited)

LAST TEN CALENDAR YEARS

DEMOGRAPHIC AND ECONOMIC STATISTICS
City of Brentwood
173
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Schedule - 20
Percent of Percent of
Total City Total City
Employer No. Employees Rank Employment No. Employees Rank Employment Brentwood Union School District 1,026 1 6.09% 800-1,000 1 7.93% Liberty Union High School District 797 2 4.73% 800-1,000 1 7.93%City of Brentwood 518 3 3.08% 250-500 3 2.33%Safeway Stores (2 stores) 380 4 2.26% 250-500 3 2.33%Precision Cabinets 270 5 1.60% 150-250 5 1.94% Thorpe Design, Inc. (fire sprinklers) 185 6 1.10%Winco Foods, Inc. 176 7 1.05% 150-250 5 1.94%The Home Depot 150 8 0.89% 150-250 5 1.94%Rodda Electric 132 9 0.78%Kohl's 92 10 0.55% 150-250 5 1.94% BJ's Restaurant & Brewhouse 95 11 0.56% 100-250 5 1.94%John Muir Health 97 12 0.58% 150-250 5 1.94%Save Market Supermarket (Food Maxx) 61 13 0.36%Bill Brandt Ford 75 14 0.45%Town & Country's Roofing 73 15 0.43%Black Angus 70 16 0.42%Raley's Supermarket 68 17 0.40% 50-100 14 0.79% Red Robin Gourmet Burgers 63 18 0.37%Brentwood Ace Hardware 68 19 0.40%Capital Builders Building Supply 55 20 0.33% Total Top 20 Employer Count 4,451Total City Employment 16,837 Sources: City of Brentwood Economic Development Division, Esri Business Analyst, East Bay Economic Development Alliance (Unaudited)

CURRENT YEAR AND NINE YEARS AGO

PRINCIPAL EMPLOYERS
City of Brentwood
2024 2015
174
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Schedule - 21
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Function/Program
General Government 34 34 35 35 37 37 37 38 42 42
Public Safety 83 85 95 95 95 106 106 107 107 107
Community Development 20 19 19 22 23 23 23 25 26 26
Engineering 14 14 14 14 14 14 13 13 14 14
Public Works 23 23 23 26 26 26 27 27 27 27
Parks and Recreation 24 25 24 25 26 27 27 27 29 29
Wastewater 18 18 19 20 24 24 24 25 25 25
Solid Waste 26 27 26 27 28 29 29 29 30 30
Water 26 26 26 27 27 28 29 29 29 29
Housing 2 2 2 2 2 2 2 2 2 2
Total (1) 273 270 284 293 302 316 316 321 330 330
(1) Amounts by Function/Program are rounded. Rounding differences may result.

Source: City of Brentwood Finance and Information Systems Department City of Brentwood
(Unaudited)

LAST TEN FISCAL YEARS

BY FUNCTION/PROGRAM

AUTHORIZED FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES 175
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Schedule - 22
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Function/ProgramGeneral Government
Single-Family Dwelling Permits Issued 451 519 541 411 352 274 241 326 76 57 Accounts Payable Invoices Processed 12,023 13,364 13,625 12,463 12,222 12,044 10,624 11,536 12,124 12,170 Purchase Orders Issued 269 286 279 264 244 354 360 409 436 406 Checks Issued 14,299 15,764 15,844 15,133 14,753 14,129 13,593 14,959 16,109 16,262 Public Works
Debris Collected (tons) 1,890 1,756 1,687 1,568 1,880 2,032 1,798 1,855 1,817 1,734 Streetlights Maintenance Requests 697 410 424 293 422 415 336 518 447 636 Police
Physical Arrests (est.) 1,679 1,648 1,626 1,629 1,596 1,226 1,023 1,062 1,169 1,480 Calls for Service (est.) 40,661 39,934 44,417 50,300 51,777 51,867 46,042 48,744 49,990 50,253 Case Files Taken (est.) 6,133 5,925 6,335 6,396 6,217 5,870 5,891 6,189 6,028 5,842 Parks and Recreation
Total Programs Offered (est.) 852 852 891 962 993 993 1,069 1,329 1,891 1,939 Refuse Collection
Refuse Collected (tons per day) 97 102 110 114 119 114 118 125 127 121 Yard Waste (tons per day) 38 35 38 37 40 42 41 39 40 43 Recyclables Collected (tons per day) 23 25 26 25 30 29 30 30 31 29 Residential Services 17,245 17,802 18,310 18,806 19,329 19,884 20,285 20,533 20,634 20,555 Commercial Services 475 487 499 508 497 507 516 532 524 518 Water
New Connections 467 475 527 470 353 304 321 223 185 133 Average Daily Production (millions of gallons) 10 7 8 9 9 10 11 10 9 9 Peak Daily Production (millions of gallons) 17 18 16 20 19 19 18 17 16 17 Number of Utility Customers 18,289 18,785 19,385 19,736 20,285 20,628 20,964 21,210 21,607 22,395 Wastewater
New Connections 467 480 529 471 356 307 323 222 185 131 Average Daily Sewage Treatment (millions of gallons) 4 3 4 4 3 4 4 4 4 4 Source: Various City Departments
(Unaudited)

LAST TEN FISCAL YEARS

OPERATING INDICATORS BY FUNCTION/PROGRAM
City of Brentwood
176
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Schedule - 23
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Function/ProgramPolice Stations 1 1 1 1 1 1 1 1 1 1
Substations 1 1 1 1 1 1 1 1 1 1
Patrol Vehicles 52 49 49 49 49 44 42 42 45 43
Parks and Recreation Developed Park Acreage 226 231 234 253 237 240 240 243 249 249 Play Areas 51 52 56 61 61 65 67 68 70 70
Multi-Use Trails (miles) 18 18 19 19 19 19 19 19 20 20
Multi-Use Ball and Soccer Fields 23 19 19 20 20 20 20 20 20 20 Picnic Tables 305 311 331 351 353 364 374 378 379 380
Refuse Collection Collection Trucks 16 16 17 17 18 19 19 19 21 22 Water Water Mains (miles) 284 287 302 324 345 347 348 352 354 356 Fire Hydrants 2,704 2,719 2,841 2,901 2,990 3,013 3,019 3,053 3,064 3,091 Number of Wells 7 7 7 7 7 7 6 6 6 6
Number of Reservoirs 6 6 6 6 6 6 6 6 6 6
Storage Capacity (millions of gallons) 19 19 19 19 19 19 19 19 19 19 Wastewater Sanitary Sewers (miles) 225 226 235 237 242 243 244 247 249 250 Lift Stations 2 2 2 2 3 3 3 3 3 3
Other Public Works Streets (miles) 192 192 192 192 192 192 192 192 192 192 Street Lights 5,957 6,691 6,693 7,403 7,592 7,645 7,740 7,740 7,741 7,411 (1) Source: Various City Departments(1) Data updated to only report street lights maintained by the City (Unaudited)

LAST TEN FISCAL YEARS

CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
City of Brentwood
177
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Schedule - 24
Date of Incorporation: January 21, 1948
Number of Wells 6
Forms of Government: General Law Number of Reservoirs 6 Council-Manager Storage Capacity (gallons) 19 MG
Average Daily Consumption 9 MGD
Fiscal Year Begins: July 1 Peak Daily Production 17 MGD Number of Connections 21,607
Area of City: 14.83 Sq. Miles
Population as of January 2023: 64,513 Number of Residential Services 20,555 Number of Commercial Services 518
Number of Full-time Developed Park Acreage 245.08 acres Equivalent Positions Year-End Aquatic Complex 7.5 acres 330 2024 Skate Park 0.50 acres
330 2023 Play Areas 70
321 2022 Sunset Park Athletic Complex 38 acres
316 2021 Veterans Park 10.5 acres
316 2020
302 2019
293 2018 BBQ Areas 34
284 2017 Basketball Courts 15
273 2016 Bocce Ball Courts 8
270 2015 Gazebos 3
Horseshoe Courts 2
Multi-Use Ball and Soccer Fields 20
Multi-Use Trails 19.35 miles
Elementary 9 Pickle ball Courts 4
Intermediate 3 Picnic Tables 380
High School 2 Restrooms (Permanent) 9
Alternative High Schools 2 Tennis Courts 2
Volleyball Courts 3
Miles of Streets 192 Sworn Officers 72
Miles of Sanitary Sewers 250 Vehicles 43
Miles of Water Mains 356 Motorcycles 5
Number of Street Lights 7,411 (1)
CCCFPD Stations Open in Brentwood 1
Sanitary Lift Stations 3 CCCFPD Firefighters Assigned to Brentwood 21 Number of Connections 21,559 CCCFPD Stations 35
Average Daily Flow 4.28 MGD CCCFPD Firefighters 402
Source: Various City Departments, School/Fire Districts and State Department of Finance (1) Data updated to only report street lights maintained by the City Fire Protection
Municipal Wastewater System
City of Brentwood
Public Schools
Miles of Streets
General Information
(Unaudited)
Municipal Solid Waste
Parks and Recreation
Parks Facilities
Municipal Water System
Police Protection
Contra Costa County Fire Protection District (CCCFPD)

178
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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 Members of the City Council
City of Brentwood, California
We have audited, in accordance with the 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, the basic financial statements of the City of Brentwood, California, as of and for the year ended June 30, 2024, and have issued our report thereon dated November 21, 2024.

Report on 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 City’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 limited 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 these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that have not been identified. 179

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Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards.

We have also issued a separate Memorandum on Internal Control dated November 21, 2024, which is an integral part of our audit and should be read in conjunction with this report.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Pleasant Hill, California
November 21, 2024
180

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CITY OF BRENTWOOD

MEMORANDUM ON INTERNAL CONTROL

FOR THE YEAR ENDED
JUNE 30, 2024

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CITY OF BRENTWOOD

MEMORANDUM ON INTERNAL CONTROL
For the Year Ended June 30, 2024
Table of Contents
Page
Memorandum on Internal Control .............................................................................................................. 1 Schedule of Other Matters ................................................................................................................. 3

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MEMORANDUM ON INTERNAL CONTROL
To the City Council of
the City of Brentwood, California
In planning and performing our audit of the basic financial statements of the City of Brentwood, California, as of and for the year ended June 30, 2024, in accordance with auditing standards generally accepted in the United States of America, we considered the City’s internal control over financial reporting (internal control) as a basis for designing our auditing 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 City’s financial statements will not be prevented, or detected and corrected on a timely basis.

Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error or fraud may occur and not be detected by such controls. Given these 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.

Included in the Schedule of Other Matters are recommendations not meeting the above definitions that we believe are opportunities for strengthening internal controls and operating efficiency.

This communication is intended solely for the information and use of management, City Council, others within the organization, and agencies and pass-through entities requiring compliance with Government Auditing Standards, and is not intended to be and should not be used by anyone other than these specified parties.

Pleasant Hill, California
November 21, 2024
1 Page 853 of 962
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CITY OF BRENTWOOD

MEMORANDUM ON INTERNAL CONTROL

SCHEDULE OF OTHER MATTERS

NEW GASB PRONOUNCEMENTS OR PRONOUNCEMENTS NOT YET EFFECTIVE The following comment represents new pronouncements taking affect in the next few years. We cite them here to keep you informed of developments:

EFFECTIVE FISCAL YEAR 2024/25:

GASB 101 – Compensated Absences
The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures.

Recognition And Measurement
This Statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. In estimating the leave that is more likely than not to be used or otherwise paid or settled, a government should consider relevant factors such as employment policies related to compensated absences and historical information about the use or payment of compensated absences.

However, leave that is more likely than not to be settled through conversion to defined benefit postemployment benefits should not be included in a liability for compensated absences.

This Statement requires that a liability for certain types of compensated absences—including parental leave, military leave, and jury duty leave—not be recognized until the leave commences. This Statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used.

This Statement also establishes guidance for measuring a liability for leave that has not been used, generally using an employee’s pay rate as of the date of the financial statements. A liability for leave that has been used but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities.

With respect to financial statements prepared using the current financial resources measurement focus, this Statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources.

Notes To Financial Statements
This Statement amends the existing requirement to disclose the gross increases and decreases in a liability for compensated absences to allow governments to disclose only the net change in the liability (as long as they identify it as a net change). In addition, governments are no longer required to disclose which governmental funds typically have been used to liquidate the liability for compensated absences. 3

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CITY OF BRENTWOOD

MEMORANDUM ON INTERNAL CONTROL

SCHEDULE OF OTHER MATTERS
GASB 101 – Compensated Absences (Continued)
How the Changes in this Statement Will Improve Financial Reporting The unified recognition and measurement model in this Statement will result in a liability for compensated absences that more appropriately reflects when a government incurs an obligation. In addition, the model can be applied consistently to any type of compensated absence and will eliminate potential comparability issues between governments that offer different types of leave.

The model also will result in a more robust estimate of the amount of compensated absences that a government will pay or settle, which will enhance the relevance and reliability of information about the liability for compensated absences.

GASB 102 – Certain Risk Disclosures
State and local governments face a variety of risks that could negatively affect the level of service they provide or their ability to meet obligations as they come due. Although governments are required to disclose information about their exposure to some of those risks, essential information about other risks that are prevalent among state and local governments is not routinely disclosed because it is not explicitly required.

The objective of this Statement is to provide users of government financial statements with essential information about risks related to a government’s vulnerabilities due to certain concentrations or constraints.

This Statement defines a concentration as a lack of diversity related to an aspect of a significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party or by formal action of the government’s highest level of decision-making authority. Concentrations and constraints may limit a government’s ability to acquire resources or control spending.

This Statement requires a government to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact. Additionally, this Statement requires a government to assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued.

If a government determines that those criteria for disclosure have been met for a concentration or constraint, it should disclose information in notes to financial statements in sufficient detail to enable users of financial statements to understand the nature of the circumstances disclosed and the government’s vulnerability to the risk of a substantial impact. The disclosure should include descriptions of the following:
• The concentration or constraint.
• Each event associated with the concentration or constraint that could cause a substantial impact if the event had occurred or had begun to occur prior to the issuance of the financial statements. • Actions taken by the government prior to the issuance of the financial statements to mitigate the risk. 4

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CITY OF BRENTWOOD

MEMORANDUM ON INTERNAL CONTROL

SCHEDULE OF OTHER MATTERS
GASB 102 – Certain Risk Disclosures (Continued)
How the Changes in This Statement Will Improve Financial Reporting The requirements of this Statement will improve financial reporting by providing users of financial statements with essential information that currently is not often provided. The disclosures will provide users with timely information regarding certain concentrations or constraints and related events that have occurred or have begun to occur that make a government vulnerable to a substantial impact. As a result, users will have better information with which to understand and anticipate certain risks to a government’s financial condition.

EFFECTIVE FISCAL YEAR 2025/26:

GASB 103 – Financial Reporting Model Improvements
The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability. This Statement also addresses certain application issues.

Management’s Discussion and Analysis
This Statement continues the requirement that the basic financial statements be preceded by management’s discussion and analysis (MD&A), which is presented as required supplementary information (RSI). MD&A provides an objective and easily readable analysis of the government’s financial activities based on currently known facts, decisions, or conditions and presents comparisons between the current year and the prior year.

This Statement requires that the information presented in MD&A be limited to the related topics discussed in five sections: (1) Overview of the Financial Statements, (2) Financial Summary, (3) Detailed Analyses, (4) Significant Capital Asset and Long-Term Financing Activity, and (5) Currently Known Facts, Decisions, or Conditions. Furthermore, this Statement stresses that the detailed analyses should explain why balances and results of operations changed rather than simply presenting the amounts or percentages by which they changed. This Statement emphasizes that the analysis provided in MD&A should avoid unnecessary duplication by not repeating explanations that may be relevant to multiple sections and that “boilerplate” discussions should be avoided by presenting only the most relevant information, focused on the primary government. In addition, this Statement continues the requirement that information included in MD&A distinguish between that of the primary government and its discretely presented component units.

Unusual or Infrequent Items
This Statement describes unusual or infrequent items as transactions and other events that are either unusual in nature or infrequent in occurrence. Furthermore, governments are required to display the inflows and outflows related to each unusual or infrequent item separately as the last presented flow(s) of resources prior to the net change in resource flows in the government-wide, governmental fund, and proprietary fund statements of resource flows.
5

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CITY OF BRENTWOOD

MEMORANDUM ON INTERNAL CONTROL

SCHEDULE OF OTHER MATTERS
GASB 103 – Financial Reporting Model Improvements (Continued) Presentation of the Proprietary Fund Statement of Revenues, Expenses, and Changes in Fund Net Position This Statement requires that the proprietary fund statement of revenues, expenses, and changes in fund net position continue to distinguish between operating and nonoperating revenues and expenses. Operating revenues and expenses are defined as revenues and expenses other than nonoperating revenues and expenses.

Nonoperating revenues and expenses are defined as (1) subsidies received and provided, (2) contributions to permanent and term endowments, (3) revenues and expenses related to financing, (4) resources from the disposal of capital assets and inventory, and (5) investment income and expenses.

In addition to the subtotals currently required in a proprietary fund statement of revenues, expenses, and changes in fund net position, this Statement requires that a subtotal for operating income (loss) and noncapital subsidies be presented before reporting other nonoperating revenues and expenses. Subsidies are defined as (1) resources received from another party or fund (a) for which the proprietary fund does not provide goods and services to the other party or fund and (b) that directly or indirectly keep the proprietary fund’s current or future fees and charges lower than they would be otherwise, (2) resources provided to another party or fund (a) for which the other party or fund does not provide goods and services to the proprietary fund and (b) that are recoverable through the proprietary fund’s current or future pricing policies, and (3) all other transfers.

Budgetary Comparison Information
This Statement requires governments to present budgetary comparison information using a single method of communication—RSI. Governments also are required to present (1) variances between original and final budget amounts and (2) variances between final budget and actual amounts. An explanation of significant variances is required to be presented in notes to RSI.

How the Changes in This Statement Will Improve Financial Reporting The requirements for MD&A will improve the quality of the analysis of changes from the prior year, which will enhance the relevance of that information. They also will provide clarity regarding what information should be presented in MD&A.

The requirements for the separate presentation of unusual or infrequent items will provide clarity regarding which items should be reported separately from other inflows and outflows of resources.

The definitions of operating revenues and expenses and of nonoperating revenues and expenses will replace accounting policies that vary from government to government, thereby improving comparability. The addition of a subtotal for operating income (loss) and noncapital subsidies will improve the relevance of information provided in the proprietary fund statement of revenues, expenses, and changes in fund net position.

The requirement for presentation of major component unit information will improve comparability.

The requirement that budgetary comparison information be presented as RSI will improve comparability, and the inclusion of the specified variances and the explanations of significant variances will provide more useful information for making decisions and assessing accountability.

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CITY OF BRENTWOOD

MEMORANDUM ON INTERNAL CONTROL

SCHEDULE OF OTHER MATTERS
EFFECTIVE FISCAL YEAR 2026/27:

GASB 104 – Disclosure of Certain Capital Assets
State and local governments are required to provide detailed information about capital assets in notes to financial statements. GASB Statement No. 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, requires certain information regarding capital assets to be presented by major class. The objective of this Statement is to provide users of government financial statements with essential information about certain types of capital assets.

This Statement requires certain types of capital assets to be disclosed separately in the capital assets note disclosures required by Statement 34. Lease assets recognized in accordance with GASB Statement No. 87, Leases, and intangible right-to-use assets recognized in accordance with GASB Statement No. 94, PublicPrivate and Public-Public Partnerships and Availability Payment Arrangements, should be disclosed separately by major class of underlying asset in the capital assets note disclosures. Subscription assets recognized in accordance with GASB Statement No. 96, Subscription-Based Information Technology Arrangements, also should be separately disclosed. In addition, this Statement requires intangible assets other than those three types to be disclosed separately by major class.

This Statement also requires additional disclosures for capital assets held for sale. A capital asset is a capital asset held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date. Governments should consider relevant factors to evaluate the likelihood of the capital asset being sold within the established time frame. This Statement requires that capital assets held for sale be evaluated each reporting period.

Governments should disclose (1) the ending balance of capital assets held for sale, with separate disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the carrying amount of debt for which the capital assets held for sale are pledged as collateral for each major class of asset.

How the Changes in This Statement Will Improve Financial Reporting The requirements of this Statement will improve financial reporting by providing users of financial statements with essential information about certain types of capital assets in order to make informed decisions and assess accountability. Additionally, the disclosure requirements will im-prove consistency and comparability between governments.
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CITY OF BRENTWOOD

REQUIRED COMMUNICATIONS

FOR THE YEAR ENDED
JUNE 30, 2024

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CITY OF BRENTWOOD

REQUIRED COMMUNICATIONS
For the Year Ended June 30, 2024
Table of Contents
Page
Required Communications ........................................................................................................................... 1 Significant Audit Matters ......................................................................................................................... 1 Qualitative Aspects of Accounting Practices ............................................................................. 1 Difficulties Encountered in Performing the Audit ..................................................................... 3 Corrected and Uncorrected Misstatements .................................................................................. 3 Disagreements with Management ................................................................................................ 3 Management Representations ........................................................................................................ 3 Management Consultations with Other Independent Accountants ............................................. 3 Other Audit Findings or Issues ...................................................................................................... 3 Other Matters ........................................................................................................................................ 4

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REQUIRED COMMUNICATIONS
To the City Council of
the City of Brentwood, California
We have audited the basic financial statements of the City of Brentwood for the year ended June 30, 2024.

Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information orally during our discussion with the Mayor and Vice Mayor on May 13, 2024. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Accounting Policies – Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year, except as follows:

GASB 100 – Accounting for Changes and Error Corrections The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability.

This Statement defines accounting changes as changes in accounting principles, changes in accounting estimates, and changes to or within the financial reporting entity and describes the transactions or other events that constitute those changes. As part of those descriptions, for (1) certain changes in accounting principles and (2) certain changes in accounting estimates that result from a change in measurement methodology, a new principle or methodology should be justified on the basis that it is preferable to the principle or methodology used before the change. That preferability should be based on the qualitative characteristics of financial reporting— understandability, reliability, relevance, timeliness, consistency, and comparability. This Statement also addresses corrections of errors in previously issued financial statements.

The City implemented the provisions of the statement related to the change within the financial reporting entity for the presentation of a new major fund’s beginning fund balance, as noted on the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances.

The following pronouncement also became effective, but did not have a material effect on the financial statements:

GASB 99 – Omnibus 2022, paragraphs 4-10 (related to financial guarantees and the classification and reporting of derivative instruments)
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Unusual Transactions, Controversial or Emerging Areas – We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting Estimates – Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were:

Estimated Fair Value of Investments: As of June 30, 2024, the City held approximately $359.5 million of cash and investments as measured by fair value as disclosed in Note 3 to the Financial Statements. Fair value is essentially market pricing in effect as of June 30, 2024. These fair values are not required to be adjusted for changes in general market conditions occurring subsequent to June 30, 2024.

Estimated Net OPEB Liability and OPEB-Related Deferred Outflows and Inflows of Resources:

Management’s estimate of the net OPEB liability and deferred outflows/inflows of resources are disclosed in Note 9 to the financial statements and is based on an actuarial study determined by a consultant, which is based on the health care benefits experience of the City. We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Estimated Net Pension Liability and Pension-Related Deferred Outflows and Inflows of Resources:

Management’s estimate of the net pension liability and deferred outflows/inflows of resources are disclosed in Note 10 to the financial statements and are based on accounting valuations determined by the California Public Employees’ Retirement System, which are based on the experience of the City. We evaluated the key factors and assumptions used to develop the estimates and determined that they are reasonable in relation to the basic financial statements taken as a whole.

Estimated Leases Receivable and Deferred Inflows of Resources Related to Leases: Management’s estimate of leases receivable is based on the agreement term, including any assumptions related to whether extensions may be exercised, and the discount rate net present value calculation is based on the estimated borrowing rate at the measurement date. We evaluated the key factors and assumptions used to develop the leases receivable and deferred inflows of resources related to leases estimates and determined that they are reasonable in relation to the basic financial statements taken as a whole.

Estimated Subscription Assets and Subscription Liability: Management’s estimate of subscription assets and subscription liability are based on the agreement term, including any assumptions related to whether extensions may be exercised, and the discount rate used in the net present value calculation is based on the estimated borrowing rate at the measurement date. We evaluated the key factors and assumptions used to develop the subscription assets and subscription liability estimates and determined that they are reasonable in relation to the basic financial statements taken as a whole.

Estimate of Depreciation: Management’s estimate of the depreciation is based on useful lives determined by management. These lives have been determined by management based on the expected useful life of assets as disclosed in Note 1D(v) to the financial statements. We evaluated the key factors and assumptions used to develop the depreciation estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.

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Estimate of Accrued Compensated Absences: Accrued compensated absences which are comprised of accrued vacation, holiday, compensating time and sick leave is estimated using accumulated unpaid leave hours and hourly pay rates in effect at the end of the fiscal year as disclosed in Note 1D(vi) to the financial statements. We evaluated the key factors and assumptions used to develop the accrued compensated absences and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Disclosures – The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.

We did not propose any audit adjustments that, in our judgment, could have a significant effect, either individually or in the aggregate, on the City’s financial reporting process.

Professional standards require us to accumulate all known and likely uncorrected misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We have no such misstatements to report to the City Council.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in a management representation letter dated November 21, 2024.

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

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
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Other Matters
We applied certain limited procedures to the required supplementary information that accompanies and supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the required supplementary information and do not express an opinion or provide any assurance on the required supplementary information.

We were engaged to report on the supplementary information that accompanies the financial statements, but is not required supplementary information. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

We were not engaged to report on the Introductory and Statistical Sections included as part of the Annual Comprehensive Financial Report, but are not required supplementary information. We did not audit or perform other procedures on this other information, and we do not express an opinion or provide any assurance on them. ******
This information is intended solely for the use of City Council and management and is not intended to be, and should not be, used by anyone other than these specified parties.

Pleasant Hill, California
November 21, 2024
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Brentwood
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO

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RCalifornia Society of Municipal
Finance Officers
Certificate of Award
Capital Budget Excellence Award
Fiscal Year 2023-2024
Presented to the
City of Brentwood
For meeting the criteria established to achieve a CSMFO Award in Budgeting.

January 29, 2024
Rich Lee James Russell-Field, Chair 2023 CSMFO President Recognition Committee Dedicated to Excellence in Municipal Financial Reporting

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CITY COUNCIL AGENDA ITEM NO. I.2
12/10/2024
SUBJECT: Receive update and provide direction on implementation of the Solid Waste Organics Diversion project.

DEPARTMENT: Public Works
STAFF: Casey Wichert, Director of Public Works
Vatsal Patel, Engineering Manager

TITLE/RECOMMENDATION
Receive update and provide direction on implementation of the Solid Waste Organics Diversion project, Capital Improvement Program (CIP) Project No. 542-54021.

FISCAL IMPACT
The Solid Waste Organics Diversion, CIP Project No. 542-54021 (“Project”), is included in the amended 2024/25 – 2028/29 CIP. The Project budget currently has $1,459,000 in approved funding. That funding has allowed phase one of the Project to proceed to the 30% design stage. The preliminary estimate for phase two of the Project now far exceeds staff’s prior estimates, at a total cost of $116M - $158M, depending on which version of the Project is selected.

Provisions of the Inflation Reduction Act (IRA) would allow the Project to be eligible for an investment tax credit (ITC) of 30% – 50%. This could result in a cost savings of approximately $36.3M – $79.7M. However, based on the outcome of the recent national election, uncertainty exists about the future availability of the ITC. In the event the full ITC credit is not realized, or is not available at Project completion, the Solid Waste and Wastewater Enterprises would have to fund the extra $36.3M – $79.7M which would result in significant rate increases.

This Project would result in the production of renewable energy, which is estimated to generate annual revenue of between $4.8M – $5.6M from the sale of renewable natural gas. An additional revenue source estimated to be $1.3M – $2M annually would also be available from tipping fees generated by the acceptance of high strength organic waste from food manufacturers. These revenue numbers are also subject to some level of uncertainty.

The Solid Waste and Wastewater Enterprise rate studies adopted in 2023 included debt service costs for a $40M loan beginning in the third year of the studies. After

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12/10/2024
taking into account the ITC savings, the Project would need a loan of $68.7M – $73.2M, with annual debt service of$6.4M – $7.9M annually. At this level most, if not all of the annual revenue from the sale of natural gas produced by the Project would have to be used entirely for debt service. If the amount of revenue generated is not enough to cover the debt service, rate increases would be needed to meet the required debt payments.

The combination of tax credit uncertainty, significant short term borrowing costs and future revenue uncertainty greatly increase risks with the Project and likely make the Project infeasible.

Should this Project not go forward, there will be additional ongoing operational costs associated with hauling and disposal of organic waste, but there will be no change necessary to the approved Solid Waste rates. The debt service initially projected in the rate study is sufficient to cover the additional Solid Waste costs that would be incurred.

However, the Wastewater Enterprise would need to provide an additional $30M in funding to complete the installation of the biosolids dryers and pyrolysis equipment.

This cost is much higher than anticipated due to delays and cost escalations associated with the Wastewater Treatment Plant (WWTP) Expansion – Phase II project. Staff anticipates developing a financing plan that would not impact rates until the next rate study (spring 2028) at which point a rate increase of approximately 2% per year of the study relating to these costs could be expected.

BACKGROUND
In January 2024, the City Council adopted a resolution authorizing City staff to enter into phase one of an agreement with W.M. Lyles Co. to develop the Project to the 30% design stage, which would allow for a guaranteed maximum price for the Project to be established.

When this decision was made, the revenues generated from the Project were anticipated to be well in excess of the debt service required to fund the project.

Staffed worked with vendors, contractors, engineers, bond counsel, and financial consultants, and performed extensive analysis to determine the actual costs and implications of the Project. In the end, staff ultimately concluded the Project cannot be recommended due to the prohibitively high cost of financing and political uncertainty related to the continued availability of tax credits. That analysis is summarized in this report. It is important to note that a decision is necessary now because eligibility for the tax incentives are tied to a deadline of December 31, 2024.

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CITY COUNCIL AGENDA ITEM NO. I.2
12/10/2024
Following up on work done in the Anaergia project Feasibility Study, which determined the most economic option to be one where the City combined the wastewater biosolids, the organic fraction of solid waste, the digestible portion of yard waste, and additional high strength organic waste from external sources, W.M.

Lyles Co. and City staff have developed the Project to a point where there are three options for the final size, scope, and cost of the Project outlined below in the Cost Summaries section.

Project Overview
In 2016, California enacted Senate Bill (SB) 1383, which required the state to reduce organic waste (such as food waste, green waste, paper products, etc.) disposal by 75% by 2025. A number of jurisdictions, including Brentwood, were allowed to extend their compliance dates by creating corrective action plans. The purpose of the law was to reduce methane gas emissions: landfilling organic waste leads to its anaerobic breakdown, which creates methane gas, a “super pollutant” that contributes significantly to climate change.

This Project was conceived as the SB 1383 compliance option with the least impact to residents and a safeguard against future PFAS (per- and polyfluoroalkyl substances) regulations, with the added bonus of new revenues. The Project can be broken into three separate components:

1. Municipal Solid Waste (MSW) processing equipment. This is the new equipment that would physically remove the organic material from the garbage waste stream. It requires the construction of an expansion of the existing transfer station to house the new equipment.

2. Anaerobic digestion/biogas upgrading. This is a large tank and associated equipment where the organic material is stored, mixed, and processed to produce biogas, which is then cleaned and purified to meet natural gas quality requirements before being injected in the PG&E transmission line.

3. Biosolids dryers/pyrolysis equipment installation. This equipment is required to process the remaining biosolids after the digestion process is complete. The majority of this equipment has already been purchased as part of the WWTP Expansion project but installation/construction plans were delayed to determine if:
a) additional equipment was needed due to the digestion process, and b) if the installation/construction would qualify for the ITC tax credit.

When the design process was initiated in January 2024, the estimated cost for the Project was $90M. During the design process, cost estimates escalated from $90M to $255M. It has since been determined that less additional biosolids dryers/pyrolysis

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12/10/2024
equipment are needed than originally anticipated, and other portions of the Project were modified in order to reduce the price of the Project. The current estimated cost for the entire Project is $157.8M, with a smaller version of the Project estimated to be $116.1M.

MSW Processing Equipment
This portion of the Project would bring the City’s Solid Waste operations in compliance with SB 1383. This equipment physically separates the organic material from the garbage, processes it, and makes it suitable for digestion. The equipment necessary to do this requires: the existing Solid Waste Transfer Station to be enlarged (doubled in size), the construction of a new area for handling yard waste, the purchase of additional equipment (front end loaders and forklifts), and additional personnel to operate the equipment. This portion of the Project is $41.7M of the total Project cost.

Anaerobic Digestion/Biogas Upgrading
This portion of the Project is what converts the organic material to biogas. The production of biogas is critical, as this is the basis for the ITC credit. Without the digestion and biogas upgrading system, the new revenue from the renewable natural gas (RNG) sales would not be available. It is also the majority of the remaining total Project cost at $81.9M. The equipment associated with this portion of the Project also comes from the MSW equipment manufacturer, Anaergia. The anaerobic digestion system includes the installation of additional tanks and pumps and allows the City to receive high strength waste (HSW) from third parties. HSW is food waste that is beneficial to the digestion process, as it increases the biogas production, which in turn increases the revenue from RNG. As designed, the City would accept as much external HSW as necessary to create the maximum amount of RNG that can be exported to PG&E. The size of the PG&E gas line limits the amount of RNG that can be exported.

In addition to the revenue from RNG sales, the City can charge “tipping fees” to accept the HSW. Revenue from the tipping fees is expected to be between $1.3M – $2M annually assuming 10-15 trucks deliver HSW each day.

Biosolids Dryers/Pyrolysis Equipment
This portion of the Project is $32.2M and involves the installation and construction of biosolids dryers/pyrolysis equipment that has already been purchased as part of the WWTP Expansion CIP project. Tax consultants have confirmed this equipment would qualify for the ITC credit, provided it is installed along with the anaerobic digestion system. In addition to the $32.2M in installation costs, $19M has already been spent purchasing the biosolids dryer and pyrolysis equipment. The initial cost segregation analysis estimates 75% of the biosolids equipment would be eligible for the ITC

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12/10/2024
credit. When the equipment was purchased, the City also hired an engineer to design the construction and installation of the equipment as part of the WWTP Expansion CIP project. When the SW Organics Project was conceived, engineering design work for the biosolids equipment was paused in the hopes the construction would be eligible for the ITC credit and could be funded and constructed as part of the SW Organics Project. Since this has now been confirmed, it would result in an additional savings of $5.1M - $7.1M. The details of the ITC credit is explained in a later section.

New Revenues
New revenues realized from this Project would include RNG sales and HSW tipping fees.

RNG Volume 160,000 MMBTU/Year
$30/MMBTU $4.8M/year
$35/MMBTU $5.6M/year
HSW Tipping Fees $0.10/Gal
10 trucks/day $1.3M/year
15 trucks/day $1.95M/year
20 trucks/day $2.6M/year
25 trucks/day $3.25M/year
While getting contractual guarantees for the revenue before the Project is initiated is not possible, there are drivers that provide assurances. The California Public Utilities Commission (CPUC) (through SB 1440 and CPUC decision 22-02-025) established biomethane procurement targets for PG&E. PG&E is procuring RNG to meet these targets. This Project helps PG&E meet the CPUC requirements. PG&E has indicated willingness to accommodate the Brentwood SW Organics Project and enter into an RNG purchase agreement. Typical agreements have 15 year terms, and current market conditions have established an RNG value of $30 - $35/MMBTU.

HSW tipping fees also have no guarantees and are a market-based decision for businesses that need to dispose of HSW as a waste product. The largest outlet for HSW is currently the Wastewater Treatment Plant operated by East Bay Municipal Utilities District (EBMUD) in Oakland. They currently charge $0.13/gallon for HSW.

Offering disposal at a lower price than EBMUD would be a direct cost savings for businesses that need a disposal outlet. The City could offer a price of $0.10/gal, which is a lower price than EBMUD, and would be a direct cost savings for businesses that need an outlet for HSW. It is anticipated this cost savings could lead to ample demand for capacity in this Project.

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CITY COUNCIL AGENDA ITEM NO. I.2
12/10/2024
Investment Tax Credit (ITC)
As part of the Inflation Reduction Act, a tax credit is available for energy projects like this one. At a base level, the ITC offers 30% off of qualifying projects, with an additional bonus of 10% for projects in an “energy community.” Tax consultants with Baker Tilly have confirmed that the City qualifies for the “energy community” 10% bonus, which brings the base level credit to 40%. Another 10% bonus exists for projects that meet rigorous requirements for domestic steel content. Meeting the domestic steel bonus condition makes the Project eligible for a base credit of 50% of all eligible portions of the total cost of the Project. Only those portions of the Project that are deemed essential to the production of biogas and meet other compliance requirements are considered “qualifying” for the credit. Things like office buildings, bathrooms, ancillary equipment, and others are not qualifying. Initial cost segregation analysis has determined that an estimated 95% of the $157.8M Project and 75% of the $19M of previously purchased biosolids equipment are eligible for the ITC credit.

There are also factors that reduce the available ITC credit. If the bond funds the City would use is tax-exempt, the available ITC credit is reduced by 15%. In this case, taxable bonds would be required, so the 15% penalty is avoided.

If the Project does not meet the domestic steel content bonus, there is a 10% penalty, so in addition to only being eligible for a base rate of 40%, this penalty would further reduce the ITC credit to 36%.

The end result is the Project would be eligible for an ITC credit of between 36% - 50% of the qualifying portions of the Project, resulting in an overall credit of between $43.5M and $79.7M.

Tax Exemption
A portion of the equipment supplied by this Project is eligible for a sales tax exemption from the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA). Details of the program can be found at:
https://www.treasurer.ca.gov/caeatfa/meeting/schedule.asp. The CAEATFA savings for the Project are estimated to be $4.5M for the MSW, HSW, and digestion equipment. An additional $1M in savings is estimated for the biosolids equipment already purchased. Applications are submitted bi-annually in a competitive process with the state typically allocating $100M/year in tax offsets.

AB2313
Assembly Bill 2313 provides financial reimbursements to offset RNG developer pipeline interconnection costs. These reimbursements can be up to 50% of the interconnection costs or $3 million per project, whichever is lower. Interconnection

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12/10/2024
costs included in this Project are estimated to be $800,000, so the Project would see a savings of $400,000.

Cost Summaries
Option 1: Option 1 represents the SB 1383 compliance options with the least impact on residents. Residents would see no changes to the garbage collection service for those scenarios. This option looks at the entire Project and assumes it meets the ITC 10% bonus requirements for domestic steel content, which results in an overall credit of $79.7M.

Option 1
Complete Solid Waste Organics Project With 10% Domestic Steel Bonus Total Complete Project Cost $157.8M
Biosolids Dryer/Pyrolysis Installation $32.2M
Anaerobic Digestion/Biogas
Upgrading
$81.9M
MSW Processing Equipment $41.7M
Project Management $2.0M
Sales Tax Exemption ($4.5M)
50% of Interconnection Costs ($0.4M) AB2313
Amount Eligible for ITC Credit $152.9M
ITC Tax Credit ($72.6M) 95% eligibility at 50%
ITC Credit for Biosolids
Equipment ($7.1M)
75% eligibility at 50% of the $19M BDPS
equipment already purchased.

Short-Term Bond Financing Costs $21.1M
Long-Term Bond Financing Costs $6.9M
30 Year Bond Amount $106.1M
New Revenues Available $6.1M -
$7.6M
Annual Bond Debt Service ($7.9M)
Additional SW O&M Expenses ($0.5M)
Project Net Revenue ($.8M -
$2.3M)
Option 2: The second option considers a scenario to lower the overall Project cost by removing the MSW processing portion of the Project. While this would lower the overall cost of the Project, it would place additional burden on residents by requiring them to follow strict guidelines for disposal of household organic material. City staff would also have to enforce these requirements, which is undesirable for staff and residents. It would also mean higher operating costs to comply with SB 1383 since hauling and disposal savings associated with digesting the organic material would not be available, and additional garbage collection routes would be required. Solid Waste annual O&M costs could increase by approximately $1.5M (an additional truck and driver, increased hauling and disposal fees, public outreach and enforcement, and

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CITY COUNCIL AGENDA ITEM NO. I.2
12/10/2024
more). The new revenues from RNG sales and HSW tipping fees would still be available with this option because the anaerobic digestion system would still be built, which is the necessary component to secure the ITC credit. The additional SW O&M expenses could be partially offset by an additional $1M in revenues above the HSW tipping fees and RNG sales revenues already being contemplated, since the digester would have additional capacity for HSW if the MSW organics are not being processed.

This option would also result in the ITC credit decreasing to 36% because the 10% domestic steel content bonus would not be available, and the equipment that justifies the waiver for the 10% penalty would not be a part of the Project.

Option 2
Reduced Organics Project
Project Cost Without MSW System $116.1M Removing this portion of the Project requires an alternative method of
compliance for SB1383 for the Solid
Waste Enterprise.

Biosolids Dryer/Pyrolysis Installation $32.2M
Anaerobic Digestion/Biogas Upgrading $81.9M
Project Management $2M
Sales Tax Exemption ($3.5M)
50% of Interconnection Costs ($0.4M) AB2313
Amount Eligible for ITC Credit $112.2M
ITC Tax Credit ($38.4M) 95% eligibility at 36%
ITC Credit for Biosolids Equipment ($5.1M) 75% eligibility at 36% of the $19M BDPS equipment already purchased.

Short-Term Bond Financing Costs $9.3M
Long-Term Bond Financing Costs $5.3M
30 Year Bond Amount $83.3M
New Revenues Available $7.1M -
$8.6M
Revenues Needed to Cover Bond Debt ($6.4M)
Additional SW O&M Expenses ($1.5M)
Project Net Revenue ($-0.7M–
$0.8M)
Option 3: A third option is to not move forward with this Project, and is staff’s recommendation. The City would proceed to a resident driven organic waste “source separation” method to comply with SB 1383. The Solid Waste O&M costs would increase approximately $1.5M/year to cover the increased hauling and disposal costs, additional equipment, and personnel needed by this option. Revenues already built into the solid waste rates for the anticipated debt service on the original Project would cover most of this cost and would not require a rate increase.

If this Project does not move forward, the Wastewater Enterprise will be negatively impacted. The biosolids dryer and pyrolysis equipment still needs to be installed, and absent installing this equipment as part of the SW Organics project, the

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CITY COUNCIL AGENDA ITEM NO. I.2
12/10/2024
Wastewater Enterprise will need to identify an additional $30M in funding with no ITC tax credit available to offset this cost. Options 1 and 2 include the installation of the biosolids dryer and pyrolysis equipment in order to take advantage of potential ITC credits. The ITC credits for installation of this equipment could result in a net savings of $16.1M - $22.4M. These savings would be lost if the SW Organics Project does not move forward, and these increased costs were not contemplated in the most recent Wastewater rate study.

Funding and Bonding Costs
Options 1 and 2 are both attractive until the cost of financing for the projects are included. Despite receiving a credit of $43.5M – $79.7M and generating annual revenues of $6.1M – $7.6M, the cost of the financing ($14.6M – $28.0M) necessary to complete the Project and get the ITC credit are prohibitive and negate the revenues generated by the Project.

There is also speculation in the energy sector that the incoming Federal Government may rescind provisions of the IRA that provide for the ITC tax credit. Without the ITC credit, this Project is not feasible. This uncertainty adds additional risk to the Project.

Conclusion and Staff Recommendation
While the Project remains an attractive way for the City to comply with SB 1383 and future-proof its operations against continued market inflation related to landfill disposal and composting operations, uncertainty about the ITC tax credit availability, and the financing costs, make the Project unattainable. Staff’s recommendation is to terminate this Project (CIP No. 542-54021) and transition to a source separated organics collection process in order to comply with SB 1383.

Staff’s recommendation to abandon this project will not result in a rate increase. The previously adopted rate study anticipated higher costs of service whether it be from debt service for this project, or from higher O&M costs if the project did not move forward, so the solid waste funding levels are adequate as is.

The Wastewater Enterprise would need to provide an additional $30M in funding to complete the installation of the biosolids dryers and pyrolysis equipment. Staff anticipates developing a financing plan that would not impact rates until the next rate study (spring 2028) at which point a rate increase of 2% per year of the study relating to these costs could be expected.

CITY COUNCIL STRATEGIC INITIATIVE

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CITY COUNCIL AGENDA ITEM NO. I.2
12/10/2024
Focus Area 1, Goal 2.a - Water, Wastewater and Solid Waste Services: Provide safe and sustainable water, wastewater and solid waste services for the build-out of the City per the City’s General Plan. Combat climate change through organics management.

PREVIOUS ACTION
Previous Action by the City Council is included on Attachment 1.

DATE OF NOTICE
Not Applicable.

ENVIRONMENTAL DETERMINATION
Not Applicable.

ALTERNATIVE OPTION(S)

1. Direct staff to proceed with the entire Project as envisioned and pursue the maximum ITC credit.

2. Direct staff to proceed with a smaller version of the Project that eliminates the MSW processing portion of the Project.

ATTACHMENT(S)

1. Previous Action

2. Amended CIP Sheet

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PREVIOUS ACTION
Previous actions related to this agenda item that were taken by the Council are listed below. To view prior actions and materials, and Brentwood Municipal Code references in the staff report, as applicable:
 Visit www.brentwoodca.gov/meetings, and select the meeting date(s) desired to see the reference materials and videos.
 Visit www.brentwoodca.gov/municipalcode to research references to the Brentwood Municipal Code and search by the code section(s) cited.

On February 22, 2022, by Resolution No. 2022-23, the City Council adopted a Notification of Intent to Comply (NOIC) with SB 1383 regulations and authorized staff to submit the NOIC to CalRecycle for approval.

On February 22, 2022, by Resolution No. 2022-25, the City Council adopted the City of Brentwood Strategic Plan FY 2022/23 – 2023/24 and directed staff to incorporate strategic plan costs into the Operating and CIP Budgets, as well as in the City’s tenyear General Fund Fiscal Model, which includes the Organics Management strategic initiative.

On June 28, 2022, by Resolution No. 2022-85, the City Council adopted the 2022/23 – 2026/27 Capital Improvement Program, which included the Solid Waste Organics Diversion project, CIP Project No. 542-54021.

On November 8, 2022, by Resolution No. 2022-142, the City Council authorized the City Manager to execute an MOU between the City of Brentwood and Anaergia Services, LLC to investigate the feasibility of a project to develop a high diversion organics operating facility that would be used to comply with the City’s obligations related to the organic waste disposal requirements associated with SB 1383.

On June 13, 2023, by Resolution Nos. 2023-76 and 2023-77, the City Council adopted a new Solid Waste and Wastewater rate study.

On January 9, 2024, the City Council directed staff to prepare a contract to construct a high diversion organics operating facility for City Council’s consideration.

On January 23, 2024, by Resolution No. 2024-08, the City Council adopted certain findings pursuant to Government Code Section 4217.10 et seq., authorized the City Manager or designee to execute an Agreement between the City of Brentwood and W.M. Lyles Co. to design and construct a high diversion organics operating facility, amend the 2023/24 – 2027/28 CIP, and amend the 2023/24 operating budget.

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D
City of Brentwood 2024/25 – 2028/29 Capital Improvement Program Project Title: * MULTI-YEAR * Project #:

Solid Waste Organics Diversion 542-54021
Description/Justification:

In order to comply with regulatory requirements associated with the passage of AB 1826 and SB 1383, the City will be required to recycle organic wastes and divert them away from landfills. In particular, SB1383 requires a 75% reduction in the disposal of organic waste by 2025. In order to comply with SB 1383 requirements, the City will construct a facility to mechanically separate and recover organic material, digest the organic material to produce biogas, and capture the biogas to generate renewable natural gas which will be sold to generate revenue.

Project Status:

A design-build contract for this project has been finalized and approved by City Council on 01/23/24, by Resolution 2024-08.

Design is expected to take approximately 8 months and construction is planned to begin December 2024.

Supplemental Information:

SB 1383 was passed as a means to reduce climate pollution caused by the decomposition of organic waste in landfills. Organic waste includes yard and food waste and wastewater biosolids, among other things. Currently, the City’s organic waste is disposed of in local landfills. In order to comply with SB 1383 requirements, the City will have to find alternative means of disposal by 2025. Several options to meet this requirement will be explored, including composting, and extraction, digestion, and energy recovery. Some compliance alternatives have the added benefit of generating energy that can be harnessed and used in various ways. The initial planning and design work is proposed to begin in FY 2023/24 and will be funded by the Solid Waste Enterprise ($1,167,200) and Wastewater Enterprise ($291,800). Future funding for this project will come from the Solid Waste and Wastewater Enterprise Funds and the City will actively pursue any grant funding for this project if it becomes available. It is anticipated future funding for this project will come through loan or bond financing, to be repaid with future Solid Waste and Wastewater Enterprise revenues. Renewable energy could generate annual revenue up to $5.6M from the sale of renewable natural gas; and an additional revenue source estimated at $1M-$2M annually may also be available from tipping fees generated by the acceptance of high strength organic waste. This project was included in the City’s Strategic Plan for FY 2022/23 - FY 2023/24.

PROJECT EXPENDITURES Prior 2024/25 2025/26 2026/27 2027/28 2028/29 TOTAL 70239 Legal 20,000 $ 20,000
90040 Planning and Design 1,200,000 1,164,000 $ 2,364,000 90050 Construction 44,200,000 40,675,000 $ 84,875,000
90070 Project Administration 1,500,000 1,500,000 $ 3,000,000 TOTAL $ 1,200,000 $ 46,884,000 $ 42,175,000 $ 90,259,000 PROJECT FUNDING Prior 2024/25 2025/26 2026/27 2027/28 2028/29 TOTAL 47-Var Enterprise 1,200,000 259,000 $ 1,459,000
Other 46,625,000 42,175,000 $ 88,800,000
TOTAL $ 1,200,000 $ 46,884,000 $ 42,175,000 $ 90,259,000

PROJECT FINANCING CURRENT PROPOSED

Project Category: Community Facilities Improvements
Location: Solid Waste Transfer Station, 2301
Elkins Way
Project Manager: C. Wichert
Project Priority: 1B - Mandatory
Est. Completion Date: 2025/26
Future Annual
O & M Impact: TBD
Public Art
Requirement: Exempt
General Plan Policy: IF 1-1, IF 5-2, IF 5-3, IF 5-4
Resolution #2024-73
Meeting 6/25/24
Item #G.3.

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CITY COUNCIL AGENDA ITEM NO. I.3
12/10/2024
SUBJECT: Approve a successor Memorandum of Understanding between the City of Brentwood and the Brentwood Police Lieutenants’ Group for the period of July 1, 2024 - June 30, 2027; and Adopt Appropriations Amendments to the 2024/25 – 2025/26 Operating Budget
DEPARTMENT: Human Resources
STAFF: Sukari Beshears, Director of Human Resources/Risk Manager

TITLE/RECOMMENDATION
Adopt a Resolution: 1) Approving and Authorizing the City Manager to execute a successor Memorandum of Understanding (MOU) between the City of Brentwood and the Brentwood Police Lieutenants’ Group for the period of July 1, 2024 through June 30, 2027; 2) Approving the Pay Schedule in accordance with the California Code of Regulations, Title 2, Section 570.5 and Authorizing the Director of Human Resources/Risk Manager to make ministerial revisions to the Pay Schedule to reflect the changes; and 3) Adopting Appropriations Amendments to the 2024/25 – 2025/26 Operating Budget.

The proposed actions will ensure there is a current agreement between the City of Brentwood and Brentwood Police Lieutenants’ Group regarding wages, hours, and other terms and conditions of employment.

FISCAL IMPACT
Personnel costs are by far the largest category of General Fund spending, and with a budget of $49.2 million in FY 2024/25, comprise nearly 2/3 of General Fund appropriations. The 2024/25 – 2025/26 Operating Budget, adopted in June 2024, included placeholders for increased labor costs from the labor negotiation process. The Budget was adopted with a projected two-year surplus, currently estimated at $1.5 million, which can be used for labor costs in excess of the budgeted placeholders.

In addition, the recently released FY 2023/24 General Fund results showed a preliminary one-time surplus of about $2.7 million, due mainly to $1.1 million in onetime investment fair market value gains and $1.2 million released from a future

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CITY COUNCIL AGENDA ITEM NO. I.3
12/10/2024
planned project. The additional General Fund Operating Budget expenditure increase required above the placeholders included in the 2024/25 – 2025/26 Operating Budget are $87,289 for FY 2024/25 and $94,914 for FY 2025/26, respectively.

The City’s intermediate and long term fiscal forecasts were presented at the time of budget adoption. Those projections, which have since improved due to a higher than anticipated 2024/25 increase in property tax revenues, project that short-term deficits, if incurred, would be manageable with support from the Budget Stabilization Fund. Additionally, long-term costs continue to project favorably in the 12+ year horizon as pension and retiree medical obligations are paid down.

Approval of the proposed MOU will result in fewer available financial resources for projects and the potential expansion of programs.

BACKGROUND
The City’s interest is to be fair and equitable to employees and to maintain competitive salaries and benefits. The City will also continue to chart a fiscally sustainable path into the future for its employees, and the citizens it serves, by maintaining reserves and avoiding increases to unfunded obligations.

City representatives negotiated a tentative agreement with the Brentwood Police Lieutenants’ Group. The representatives commenced negotiations with the Brentwood Police Lieutenants’ Group on March 6, 2024. During the negotiation process, City representatives regularly shared and communicated the City’s interests.

The following summarizes the proposed MOU for the Brentwood Police Lieutenants’ Group.

The Brentwood Police Lieutenants’ Group represents four (4) police lieutenant employees. The MOU approved by the City Council covered the period of July 1, 2021 through June 30, 2024. On November 19, 2024 after several negotiation sessions, a tentative agreement was reached for a successor Brentwood Police Lieutenants’ Group MOU. A copy of the proposed successor Brentwood Police Lieutenants’ Group MOU is included as Exhibit A. The following is a list of the substantive differences between the Brentwood Police Lieutenants’ Group MOU, which expired on June 30, 2024, and the proposed new Lieutenants Group MOU.
 Contract Term – Three (3) years effective July 1, 2024 through June 30, 2027  Salary Adjustments – Over the three (3) year–term effective as follows:
o July 1, 2024: COLA 4% + Equity 6% for a total of 10%
o July 1, 2025: COLA 3% + Equity 1% for a total of 4%

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CITY COUNCIL AGENDA ITEM NO. I.3
12/10/2024
o July 1, 2026: COLA 3%
 One-Time Payment – $2,000 for those actively employed by the City on the date of adoption by City Council and actively employed by the City on the date of payment.
 Longevity Incentive Pay – Effective July 1, 2026, with the completion of sworn peace officer service, as follows: 5-9 years, 2%; 10-14 years, 4%; and 15 years, 6%.
 Health Insurance – Effective July 1, 2024, City will pay up to the Kaiser Permanente HMO premium of the full-family rate for the plan selected based on the level of eligibility.
 Floating Holidays/Personal Days – Increase maximum cap from 56 hours to 80 hours that an employee can have on the books.
 Professional Dues – Effective January 1, 2025, reimburse employees up to $500 per calendar year for professional organization dues and legal fees.

The Brentwood Police Lieutenants’ Group ratified the tentative agreement on November 19, 2024.

Staff recommends that the City Council approve the successor MOU, as well as changes to the Pay Schedule for the Brentwood Police Lieutenants’ Group employees effective July 1, 2024. Employees must have regular status on the date of adoption to be eligible to receive the salary increase and benefit changes as outlined in the proposed successor MOU. Staff also recommends that City Council adopt Appropriations Amendments to the 2024/25 -2025/26 Operating Budget.

This staff report and related attachments have been reviewed by the City Attorney and outside legal counsel that specializes in employment law.

CITY COUNCIL STRATEGIC INITIATIVE
Not Applicable.

PREVIOUS ACTION
Previous Action by the City Council is included on Attachment 1.

DATE OF NOTICE
Not Applicable.

ENVIRONMENTAL DETERMINATION
Not Applicable.

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CITY COUNCIL AGENDA ITEM NO. I.3
12/10/2024

ALTERNATIVE OPTION(S)
Staff does not recommend any alternative options to ensure that the City of Brentwood has a current agreement in place with the Brentwood Police Lieutenants’ Group regarding wages, hours, and other terms and conditions of employment.

ATTACHMENT(S)

1. Previous Action

2. Resolution

3. Exhibit A – Brentwood Police Lieutenants’ Group MOU

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ATTACHMENT “1”
Previous actions related to this agenda item that were taken by the Council are listed below. To view prior actions and materials, and Brentwood Municipal Code references in the staff report, as applicable:
 Visit www.brentwoodca.gov/meetings, and select the meeting date(s) desired to see the reference materials and videos.
 Visit www.brentwoodca.gov/municipalcode to research references to the Brentwood Municipal Code and search by the code section(s) cited.

On September 28, 2021, the City Council adopted Resolution 2021-125, approving and authorizing the City Manager to execute a successor Memorandum of Understanding between the City of Brentwood and the Brentwood Police Lieutenants’ Group for the period of July 1, 2021 through June 30, 2024.

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RESOLUTION NO. 2024-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
BRENTWOOD: 1) APPROVING AND AUTHORIZING THE CITY

MANAGER TO EXECUTE A SUCCESSOR MEMORANDUM OF

UNDERSTANDING BETWEEN THE CITY OF BRENTWOOD AND
THE BRENTWOOD POLICE LIEUTENANTS’ GROUP FOR A PERIOD
OF JULY 1, 2024 THROUGH JUNE 30, 2027; 2) APPROVING THE

PAY SCHEDULE IN ACCORDANCE WITH CALIFORNIA CODE OF
REGULATIONS, TITLE 2, SECTION 570.5 AND AUTHORIZING

THE DIRECTOR OF HUMAN RESOURCES/RISK MANAGER TO

MAKE MINISTERIAL REVISIONS TO THE PAY SCHEDULE TO
REFLECT THE CHANGES; AND 3) ADOPTING APPROPRIATIONS
AMENDMENTS TO THE 2024/25 – 2025/26 OPERATING BUDGET
WHEREAS, negotiating teams from the City of Brentwood and the Brentwood Police Lieutenants’ Group have met and conferred in good faith regarding wages, hours, and other terms and conditions of employment; and WHEREAS, the Memorandum of Understanding (MOU) document attached hereto and incorporated herein as Exhibit A is entered into pursuant to the MeyersMilias-Brown Act (California Government Code Sections 3500-3510) and has been jointly prepared by the aforementioned entities; and
WHEREAS, the MOU document includes an agreement between the aforementioned entities.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Brentwood does hereby resolve as follows:

1. Approve and authorize the City Manager to execute a successor Memorandum of Understanding between the City of Brentwood and the Brentwood Police Lieutenants’ Group for the period of July 1, 2024 through June 30, 2027 (Exhibit A).

2. Approve the Pay Schedule in accordance with the California Code of Regulations, Title 2, Section 570.5 and authorize the Director of Human Resources/Risk Manager to make ministerial revisions to the Pay Schedule as approved by Council in the Brentwood Police Lieutenants’ Group MOU.

3. Adopt Appropriations Amendments to the 2024/25 General Fund Operating Budget in the amount of $87,289; and to the 2025/26 General Fund Operating Budget in the amount of $94,914.

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Page 2 of 2 ends

PASSED, APPROVED AND ADOPTED by the City Council of the City of Brentwood at a regular meeting held on the 10TH day of December 2024 by the following vote:

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Approved:

Resolution No.

MEMORANDUM OF UNDERSTANDING

BETWEEN THE CITY OF BRENTWOOD
AND
BRENTWOOD POLICE LIEUTENANTS’ GROUP
2021 2024 - 20242027

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Table of Contents
SECTION 1 Recognition and Representation .............................................................................. 4 SECTION 2 Group Rights............................................................................................................ 4 SECTION 3 Attendance at Meetings by Employees.................................................................... 4 SECTION 4 Employer’s Rights and Responsibilities............................................................................ 5 SECTION 5 No Discrimination...................................................................................................... 5 SECTION 6 Salaries .................................................................................................................... 5 SECTION 7 Hours of Work and Flexibility of Schedule ............................................................... 6 SECTION 8 Other Pays ............................................................................................................... 7 SECTION 9 Holidays.................................................................................................................... 8 SECTION 10 Vacation ............................................................................................................... 9 SECTION 11 Longevity Incentive Plan...................................................................................... 9 SECTION 12 Personal Time Off.............................................................................................. 10 SECTION 13 Sick Leave ......................................................................................................1110 SECTION 14 Health Insurance ................................................................................................ 11 SECTION 15 Dental Insurance ................................................................................................ 12 SECTION 16 Vision Insurance..............................................................................................1312 SECTION 17 Flexible Benefit Plan .......................................................................................... 13 SECTION 18 Life Insurance..................................................................................................... 13 SECTION 19 Disability Insurance ............................................................................................ 13 SECTION 20 Retirement Plan ................................................................................................. 13 SECTION 21 Deferred Compensation and Retiree Health Savings Account.......................... 14 SECTION 22 Disposition of Compensatory Time Off Upon Entering the Group..................... 14 SECTION 23 Severability of Provisions ................................................................................... 15 SECTION 24 Scope of Agreement........................................................................................... 15 SECTION 25 Duration.............................................................................................................. 15

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2021 2024 – 2024 2027 MEMORANDUM OF UNDERSTANDING

BETWEEN THE CITY OF BRENTWOOD AND
BRENTWOOD POLICE LIEUTENANTS’ GROUP
The Brentwood Police Lieutenants’ Group and representatives of the Brentwood City Council have met and conferred in good faith regarding wages, hours and other terms and conditions of employment for the employees in the Group. Throughout the Meet and Confer process, both parties have exchanged freely information, opinions and proposals and have endeavored to reach agreement on all matters relating to the employment conditions and employer-employee relations of such employees.

This Memorandum of Understanding (“MOU”) is entered into pursuant to the MeyersMilias-Brown Act (Government Codes Sections 3500-3510) and has been jointly prepared by both parties.

This MOU shall be presented to the Brentwood City Council as the joint recommendation of the undersigned parties for salary and employee benefit adjustments for the period commencing July 1, 2021 2024 and ending June 30, 20242027.

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SECTION 1 Recognition and Representation

1.1 Group Recognition
The Brentwood Police Lieutenants’ Group, (“Group”) is the recognized employee organization for employees occupying regular positions in the Police Department as detailed in Attachment “A”.

1.2 City Recognition
The City Manager, or any person or organization duly authorized by the Brentwood City Council, is the representative of the City of Brentwood, (“City”) in employer-employee relations as provided in Council/Administrative Policy No. 20-17, Employer-Employee Relations Resolution adopted by the City Council on April 12, 2005, revised on February 28, 2012.

SECTION 2 Group Rights

2.1 The Group shall be allowed, by the City, use of space on available bulletin boards for communications having to do with official Group business, such as times and places of meetings, provided such use does not interfere with the needs of the City. Additionally, the Group shall be allowed reasonable use of the City’s e-mail system for communications related to the completion of the negotiations process. Such use will be as provided in Council/Administrative Policy No. 10-10, Policy and Procedures for City Information Systems and Communications.

2.2 Any representative of the Group shall give notice to and request permission from their Department Director or their designated representative when desiring to contact Group members on City facilities during the duty period of the employees, providing that solicitation for membership or other internal Group business shall be conducted during the non-duty hours of all employees. Pre-arrangement for routine contact must be made with the Department Director.

2.3 City buildings and other facilities may be made available for use by employees, the Group, or their representatives in accordance with such administrative procedures as may be established by the City Manager or Department Directors concerned.

SECTION 3 Attendance at Meetings by Employees
City employees who are official representatives of the Group shall be given reasonable time off with pay to attend meetings with management representatives, or to be present at hearings where matters within the scope of representation or grievance are being considered. The use of official time for this purpose shall be reasonable and shall not interfere with the performance of City services as determined by the City. Such employee representatives shall request time off from their respective supervisor and coordinate work schedules. With mutual agreement, the number of employees excused for such

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purposes shall not exceed two (2) at any given time.

SECTION 4 Employer’s Rights and Responsibilities
The City, through its City Manager, Department Directors and Council/Administrative Policy No. 20-17, Employer-Employee Relations Resolution, retains solely and exclusively, all the rights, powers and authority to operate and manage its operations. The rights received to the sole discretion of the City shall include, but not be limited to the following:

To manage and direct its business and personnel; to manage, control and determine the mission of its departments, building facilities and operations; to create, change, combine or abolish jobs, departments and facilities in whole or in part; to subcontract or discontinue work for economic or operational reasons; to direct the workforce; to increase or decrease the workforce and determine the number of employees needed; to hire, transfer, and promote employees; to maintain and adjust work standards, schedules of operation and reasonable workload; to specify or assign work requirements and require overtime; to schedule working hours and shifts; to adopt rules of conduct and penalties for violation thereof; to determine the type and scope of work to be performed and the services to be provided; to establish salaries of new classifications; to determine the methods, processes, means and places of providing services and to take whatever action necessary to prepare for and operate in an emergency.

Nothing in this section shall be construed to limit, amend, decrease, revoke or otherwise modify the rights vested in the City by any law regulating, authorizing or empowering the City to act or refrain from acting.

Those managerial functions, prerogatives and policymaking rights, whether listed above or not, which the City has not expressly modified or restricted by a specific provision of this Agreement are not in any way, directly or indirectly, subject to a grievance procedure.

SECTION 5 No Discrimination
The City and the Group agree that there shall be no discrimination of any kind based on race, creed, color, religion, national origin, age, physical or mental disability, sex, political affiliation, legitimate Group activity, or any other classification or category protected by law, against any employee or applicant for employment.

SECTION 6 Salaries
Effective July 1, 2021 2024 through June 30, 20242027, salary ranges for all employees in the Group will be set forth in Attachment “A” which is attached hereto and made a part hereof. Salary increases will be granted as follows:

Cost Of Living Adjustment (COLA) concurrent with the equity adjustments below: Formatted: Indent: Left: 0.5"

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Effective July 1, 2024, all ranges shall be increased by four percent (4.00%).

Effective July 1, 2025, all ranges shall be increased by three percent (3.00%).

Effective July 1, 2026, all ranges shall be increased by three percent (3.00%).

Market equity adjustments concurrent with COLA adjustments above:

Effective July 1, 2024, all ranges shall be increased by six percent (6.00%).

Effective July 1, 2025, all ranges shall be increased by one percent (1.00%).

Effective July 1, 2021 all ranges shall be increased by 3.5% Effective July 1, 2022 all ranges shall be increased by 3.25% Effective July 1, 2023 all ranges shall be increased by 3.25%

6.1 Reopeners
The contract will not re-open unless mutually agreed to in writing by authorized representatives of the City and the Brentwood Lieutenants’ Group.

6.2 Retroactivity
The July 1, 20212024, salary increase described above will be provided to employees retroactively to July 1, 20212024.

The City shall provide a one-time payment of $2,000 for all unit members who are:
1) actively employed by the City on the date of adoption in 2024; and, 2) actively employed by the City on the date of payment. Said one-time payment to be paid to eligible employees no later than the second full pay period after adoption. The one-time payment is nonpensionable and subject to all applicable withholding.

SECTION 7 Hours of Work and Flexibility of Schedule

7.1 Standard Workday
Regular employees will be regularly assigned to work four (4), ten (10) hour consecutive workdays per week. A week to consist of seven (7) consecutive days commencing at 0001 hr. on Sunday morning and ending on the following Saturday night at midnight. Changes to this policy may be made at any time with the mutual agreement of the Police Chief and the Group or individual member thereof if it affects only that individual member with approval of the City Manager.

Meal break – The normal workday is ten (10) hours in a four (4) day workweek or eight (8) hours in a five (5) day workweek as presently assigned, including training Formatted: Indent: Left: 1"
Formatted: Indent: Left: 1"
Formatted: Indent: First line: 0.5"

6.3 One-Time Payment Formatted: Underline

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assignments. The normal workday shall include on-duty time for a meal break.

The City Manager is authorized to designate other, alternative, work periods and working hours for employees when, in their opinion, the best interest of the City may be served by such adjustment of the standard work periods and hours. The procedure for making adjustments in the standard work period and hours shall be consistent with any applicable legal obligations.

SECTION 8 Other Pays

8.1 Bilingual Premium Pay
The City shall pay twenty five dollars ($25) bimonthly, to individuals that are fluent in a foreign language or American Sign Language (ASL) who are routinely and consistently assigned to positions requiring communication skills in languages other than English. The determination of the need of the community for employees fluent in a language shall be determined by the City Manager or designee. The determination of the employee's fluency shall be by a mutually agreed upon procedure. The Parties agree that to the extent permitted by law, bilingual premium pay is special compensation and shall be reported as such pursuant to the Title 2 CCR Sections 571 (a)(4) and 571.1 (b)(3).

8.2 Uniform Allowance
All members of this bargaining group shall receive a total annual uniform allowance based on the fiscal year, in the amount of one thousand five hundred dollars ($1,500). Effective the first full pay period in July 2021, tThe uniform allowance shall be paid through payroll on a pro rata basis each pay period (less applicable taxes). The total annual fiscal year uniform allowance will be pro-rated for new hires.

8.3 Educational Supplement

8.3.1 Possession of an AA/AS Degree or P.O.S.T. Intermediate Certificate shall entitle a member of the bargaining group to an increase to base salary of two and one-half percent (2.5%).

Possession of a BS/BA Degree or P.O.S.T. Advanced Certificate shall entitle a member of the bargaining group to an increase to base salary of five percent (5%).

Possession of a Master’s Degree shall entitle a member of the bargaining group to an increase to base salary of seven and one-half percent (7.5%).

8.3.2 The educational achievement supplement shall be paid on a monthly basis. Said supplement shall be increased at the same percentage rate as sworn police employee salaries.

Qualifying courses and special instruction are to be pursued during the employee's offPage 897 of 962 duty time. As the approved training will be outside the area of assignment, no employee shall be allowed to attend the training while on duty. This will not restrict any employee to apply for time off or for arranging to trade shifts with another employee or having another employee work his/her shift in order to attend classes. The time off and trading of shifts shall be at the discretion of the shift supervisor and by approval of the Department Head.

Employees shall not be permitted to use City vehicles to attend courses to qualify for the educational supplement.

A bargaining group member will be entitled to receive only one of the above incentive pays.

Only educational degrees from accredited institutions of higher learning qualify for the educational incentive program.

8.4 Professional Dues and Legal Insurance
Effective calendar year 2025, the City will reimburse employees up to five hundred dollars ($500) each calendar year for professional organization dues and legal insurance fees.

Unused amounts may not be combined or carried over to the following year.

SECTION 9 Holidays
As provided in the Personnel Rules and Regulations, Rule 10, the City observes the following holidays and full-time and part-time regular and probationary employees shall have the specified days off with pay. In order for an employee to receive compensation for a holiday, the employee must be in a pay status (working, vacation, sick leave, worker’s compensation, scheduled day off) the day prior to and the day following the holiday.

Holidays will be observed by the City as follows:
1) January 1 (New Year’s Day)
2) Martin Luther King Jr.’s Birthday
3) Presidents’ Day (Observed)
4) Memorial Day
5) June 19 (Juneteenth)
6) July 4 (Independence Day)
7) Labor Day
8) Veteran’s Day (Observed)
9) Thanksgiving Day (Observed)
10) The Friday following Thanksgiving Day
11) December 24
12) December 25
13) December 31
14) Two Floating Holidays (Personal Days) based upon Employment on January 1st Generally, as determined by the City, when a holiday falls on a Saturday, it shall be observed on the preceding Friday. When a holiday falls on a Sunday, it shall generally be

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observed on the following Monday. If the preceding Friday or succeeding Monday is also a holiday, then the holiday should generally be observed on the next preceding or succeeding work day as determined by the City. Members of the bargaining group shall be compensated for their entire regularly assigned shift of up to 10 hours. If the holiday falls on their regularly scheduled day off, the hours will be credited to the employee’s personal/holiday leave bank.

The amount of Floating Holiday (Personal Day) leave bank hours an employee may accrue shall be capped at 80 hours.

SECTION 10 Vacation

10.1 Vacation Accrual for New Employees
No employee who has served less than six months shall be eligible to use their vacation credits regardless of their accrual during the initial six months of employment. However, upon completion of six months of service, the employee will then be eligible to use accrued vacation hours.

10.2 Vacation Accrual Tables
Employees are subject to the following vacation accrual schedule:

Years Employed Monthly Accrual
0 - 5 years 10.67 hours (16 days annual)
5 – 10 years 14.00 hours (21 days annual)
10 years+ 17.33 hours (26 days annual)
Effective July 1, 2021, fFor those employees hired on or prior to June 1, 1998, the following vacation accrual will be added:
20 years+ 18.67 (28 days annual)
Vacation accrual shall begin with the first hour of work. Vacation shall accrue on the basis of regular hours on payroll status. Vacation accrual is capped at 18 months of vacation accrual. Upon reaching the vacation accrual cap the employee will cease to accrue vacation until the balance is below the accrual cap.

Regular employees who work fifty percent (50%) of full-time or more shall accrue vacation leave hours in proportion to their time worked.

SECTION 11 Longevity Incentive Plan
The City will pay each sworn peace officer an additional 4% of base salary rate once the officer has reached one hundred twenty (120) months of service as a full-time sworn peace officer in the State of California.

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Effective July 1, 2026, the City will pay each sworn peace officer an additional amount based on their months of service as a full-time sworn peace officer in the State of California.

Those amounts shall be as follows: a total of 2% of base salary rate once the officer has reached sixty (60) months of service as a full-time sworn peace officer in the State of California through completion of one hundred nineteen (119) months of service; a total of 4% of base salary rate once the officer has reached one hundred twenty (120) months of service as a full-time sworn peace officer in the State of California through completion of one hundred seventy-nine (179) months of service; or a total of 6% of base salary rate once the officer has reached one hundred (180) months of service as a full- time sworn peace officer in the State of California and thereafter.

Once the required number of months has been reached, longevity incentive pay is ongoing and paid on a pay period basis. Only fulltime service as a peace officer defined in Chapter

4.5, Section 830 of the California Penal Code, and while employed with a city police agency, a county sheriff department, transit agency, or the California Highway Patrol, will be counted towards determining the months of service for the purpose of Longevity Incentive Pay. Comparable law enforcement experience out of state, in a state whose training qualifies an applicant for a Basic Course Waiver from California P.O.S.T., will be evaluated on a case-by-case basis and will be counted towards the months of service.

The Parties agree that to the extent permitted by law, longevity incentive pay is special compensation and shall be reported as such pursuant to the Title 2 CCR Sections 571(a)(1) and 571.1(b)(1).The City will pay each bargaining unit sworn peace officer an additional 4% of base salary once the officer has reached one hundred twenty (120) months of service as a full-time sworn peace officer in the State of California. Only fulltime service as a peace officer defined in Chapter 4.5, Section 830 of the California Penal Code, and while employed with a city police agency, a county sheriff department, or the California Highway Patrol, will be counted towards determining the one hundred twenty (120) months of service. Comparable law enforcement experience out of state, in a state whose training qualifies an applicant for a Basic Course Waiver from California P.O.S.T., will be evaluated on a case by case basis and will be counted towards the one hundred twenty (120) months of service.

SECTION 12 Personal Time Off
All members covered by this MOU are eligible to use up to eighty (80) hours of paid time off for personal leave. This time shall be placed on the employees’ books effective every January 1, with the exception of the following: forty (40) hours will be place on the employees’ books effective July 1, 2021 and then eighty (80) hours every January 1 thereafter. The employee can use this time off all at once or in as little as one (1) hour increments. These hours shall have no cash value, shall not be eligible for payment upon termination of employment, and shall not be transferable from one year to the next. Each employee is eligible for the full eighty (80) hours of paid time off regardless of the duration of their employment.

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SECTION 13 Sick Leave
Regular and probationary employees earn sick leave at the rate of eight (8) hours per month. Sick leave accrued on the basis of hours worked, therefore regular and probationary employees who work fifty percent (50%) of full-time or more shall accrue sick leave credits in proportion to their time worked. Unused sick leave shall accumulate from year to year. Sick leave usage shall be used only in the case of necessity of actual sickness or disability. Sick leave may not be used before it is earned. Sick leave may be used for medical and dental appointments. See Personnel Rules/Regulations, Rule 10.3 for more details that apply to the accrual and use of sick leave.

SECTION 14 Health Insurance

14.1 City Contribution
The City currently offers health insurance benefits through the CalPERS Health Benefits Program. The City shall provide medical coverage for eligible bargaining group members that elect medical coverage through the City-offered medical plans. Effective July 1, 2024, the City shall pay the 2024 full family rate for the Kaiser Permanente HMO plan offered by the City. The City shall pay medical premiums up to the full family rate for the lowest cost HMO plan offered by the City. The City will meet and confer in good faith with the Lieutenants prior to offering health insurance benefits outside of the CalPERS Health Benefits Program. The City shall provide for a maximum annual increase of 10% but in no instance shall the maximum annual contribution exceed the full family rate for the lowest costKaiser Permanente HMO plan offered by the City. In the event the medical premium increase is less than 10%, the City’s sole obligation is to pay the actual increase. The maximum amounts described herein include the PEMHCA minimum (currently $143 157 per month). The employees shall agree to pay any excess medical premium costs through a pre-tax payroll deduction of the employee’s chosen plan, unless the IRS tax code changes.

14.2 Employee Contribution
The employees shall agree to pay any excess premium costs through a pre-tax payroll deduction of the employee chosen plan, unless the IRS tax code changes.

14.3 Retiree Medical Coverage
Retiree medical is available through the CalPERS Health Benefits Plan. Employees must be vested with CalPERS and retire from the City of Brentwood within the timeline set by CalPERS to be eligible to receive the retiree medical benefit.

The maximum premium amount paid by the City shall be equal to the Kaiser employee plus one dependent rate. The maximum amounts described herein include the PEMHCA For existing retiree retired prior to July 1, 2012: Formatted: Font: Bold

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minimum (currently $128 157 per month). The payment method of any excess premium due from retiree will be prescribed by CalPERS.

The maximum premium amount paid by the City shall be capped at $1,500 per month. If during the term of the agreement, the Kaiser employee only rate exceeds $1,500 per month, the retirees shall receive a monthly amount equal to the Kaiser employee only amount. This maximum amount includes the PEMHCA minimum (currently $143 157 per month). Retirees shall be responsible for payment of any excess premium costs due CalPERS. The payment method of the excess premium will be prescribed by CalPERS.

The maximum premium amount paid by the City shall be equal to the PEMHCA minimum amount, (currently $143 157 per month). Retirees shall be responsible for payment of any excess premium costs due CalPERS. The payment method of excess premium will be prescribed by CalPERS. The City shall increase the maximum medical premium amount to match the PEMHCA minimum amount in compliance with the required PEMHCA minimum amount.

14.4 Cash In-Lieu of Medical Coverage
Active employees that have medical coverage by some other means, for example through a spouse, may elect to receive “cash in-lieu” of medical coverage after they provide proof of such medical coverage to the Human Resources Department. Upon the loss of such coverage, employees shall notify the Human Resources Department and shall enroll in one of the medical plans offered by the City. The benefit amount is $668.63 per month and shall be capped at that amount. The “cash in-lieu” benefit amount shall be $300 per month for: a) employees hired after July 1, 2014; or b) existing employees who discontinue the City’s medical coverage and opt for “cash in-lieu” of medical coverage at a later date as long as they meet the requirements as described above.

14.5 Retiree Health Savings Account
The City maintains a VantageCare retiree health savings account with MissionSquare Retirement for all employees in the bargaining unit hired on or after July 1, 2012. The City contributes one hundred dollars ($100) per pay period on behalf of each qualified employee to the plan. City contributions shall immediately vest to the qualified employee.

The City shall pay the accounting fee as charged by the plan. Employees may withdraw from the plan upon separation from City employment, consistent with the terms of the plan.

SECTION 15 Dental Insurance
The City shall pay the premium for dental coverage for all full-time personnel and their family. In the event that during the period of the MOU, the premiums required to maintain the current level of dental benefits are increased, the City shall pay such increased For employees hired prior to July 1, 2012 and retired on or after July 1, 2012: Formatted: Font: Bold For employees hired on or after July 1, 2012: Formatted: Font: Bold

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premium amounts.

SECTION 16 Vision Insurance
The City shall pay the premium for vision coverage through Vision Services Plan (VSP) that provides vision care services through participating providers. This applies to all fulltime personnel and their family. In the event that during the period of the MOU, the premiums required to maintain the current level of vision benefits are increased, the City shall pay such increased premium amounts.

SECTION 17 Flexible Benefit Plan
Employees in this bargaining group may voluntarily participate in the Flexible Benefit Plan.

The plan allows employees to receive nontaxable benefits in exchange for a reduction in taxable compensation.

SECTION 18 Life Insurance
The City shall pay the premium for term life insurance and accidental death & dismemberment coverage for all members of this bargaining group. The coverage provides for one and one-half times the employee’s annual salary to a maximum of onehundred and fifty-thousand dollars ($150,000).

SECTION 19 Disability Insurance
The City provides a Long Term Disability Plan and Short Term Disability Plan similar to the disability plan offered by the Peace Officers’ Research Group of California Insurance and Benefits Trust. The City cost will not exceed the premium for the Municipal Pooling Authority disability plan.

SECTION 20 Retirement Plan

Employees of this group shall pay the 9% member contribution to PERS on a pre-tax basis (unless the IRS tax code changes).

20.2 Employees hired after September 1, 2012 who are “classic members” as determined by CalPERS, shall be members of the Public Employees’ Retirement System (PERS) 3% at 55 Public Safety Retirement Plan (Tier 2), including the 2% Annual Cost of Living Allowance, and the three years highest compensation calculation as defined by CalPERS. Employees shall pay the 9% member contribution to PERS on a pre-tax basis (unless the IRS tax code changes).

20.3 In accordance with the Public Employees’ Pension Reform Act (PEPRA),

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employees hired on or after January 1, 2013, who are “new members” as determined by CalPERS, shall be members of the Public Employees’ Retirement System (PERS) 2.7% at 57 Public Safety Retirement Plan, including the 2% Annual Cost of Living Allowance, and the three years highest compensation calculation as defined by CalPERS. Members of this retirement plan shall pay 50% of the normal cost of retirement as determined annually by CalPERS on a pre-tax basis (unless the IRS tax code changes).

20.4 Employees shall be covered by the PERS “1959 Survivor Benefit” at Level III.

20.5 The PERS contract for employees includes Military Service Credit as Public Service, an optional benefit available through CalPERS. Employees electing this option are fully responsible for any costs associated with the election of this benefit.

SECTION 21 Deferred Compensation and Retiree Health Savings Account

21.1 Deferred Compensation
The City contracts with 457 Deferred Compensation Plan providers. Employees have the option to choose the plan they wish to participate in and receive a matching contribution from the City equal to fifty-five ($55.00) each pay period, for a total of one-hundred ten dollars ($110.00) per month. In addition, employees covered by this MOU will receive an amount equal to three percent (3%) of their salary into a 457 Deferred Compensation Plan provided by the City. There is no matching requirement for this contribution. Contributions to the 457 Deferred Compensation Plans are subject to the annual IRS contribution limits.

21.2 Retiree Health Savings Account
Employees in the bargaining group hired on or after July 1, 2012:

The Retiree Health Savings Account shall be solely for these qualified members of the bargaining group and shall allow for employer and employee contributions to the plan. The City shall contribute one hundred dollars ($100) per pay period on behalf of each qualified employee to the plan. City contributions shall immediately vest to the qualified employee.

The City shall pay the accounting fee as charged by the plan. Employees may withdraw from the plan upon separation from City employment.

Employees in the bargaining group hired before July 1, 2012:

The City agrees to meet with the Lieutenant’s Group regarding the establishment of Retiree Health Savings Accounts in members’ names on the condition that the City will make no contributions to such Accounts and all members agree to contribute the minimum required amount.

SECTION 22 Disposition of Compensatory Time Off Upon Entering the Group Effective July 1, 2021, eEmployees who internally promote into the group from another represented bargaining unit (e.g., Police Officer or Police Sergeant) shall have their

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accrued Compensatory Time Off (CTO) paid out at their then current pre-promotion classification wage rate prior to the effective date of promotion, thereby drawing their CTO balance to zero (0).

Members of this bargaining group do not have the ability to earn CTO or carry a CTO balance, except those members of the bargaining unit as of June 30, 2021, who may carry their CTO balance as of that date forward until such time as it is exhausted.

SECTION 23 Severability of Provisions
If any provision of this MOU should be found to be invalid, unlawful or unenforceable by reason of any existing or subsequently enacted legislation or voter initiative or by judicial authority, all other provisions of this MOU shall remain in full force and effect for the duration of this MOU. In the event of invalidation of any provision, the City and this bargaining group agree to meet within thirty (30) days for the purpose of meeting and conferring with respect to such invalidation.

SECTION 24 Scope of Agreement
Except as otherwise specifically provided herein, the parties agree that this MOU fully and completely incorporates the understanding of the parties hereto and constitutes the sole and entire agreement between the parties on any and all matters subject to meeting and conferring. Neither party shall, during the term of this MOU, demand any change therein nor shall either party be required to negotiate with respect to any matter; provided that nothing herein shall prohibit the parties from changing the terms of this MOU by mutual agreement. Such agreement shall be in writing and is subject to approval by the City Council.

SECTION 25 Duration
This MOU shall be effective July 1, 2021 2024 except for those provisions of the MOU which have been assigned other effective dates as hereinabove set forth and shall remain in full force and effect to and including the thirtieth (30th) day of June, 2024 2027 and shall continue thereafter from year to year unless at least sixty (60) days prior to the first (1st) day of July, 2024 2027 or to the first (1st) day of July of any subsequent year, either party shall file written notice with the other of its desire to amend, modify or terminate this MOU.

IN WITNESS WHEREOF the parties have executed this MOU this day of ,20212024.

BRENTWOOD POLICE CITY OF BRENTWOOD
LIEUTENANTS’ GROUP

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Christopher Peart, Representative Tim Ogden, City Manager Mark Louwerens, Representative

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Pay Schedule
Police Lieutenants' Group
Hourly
Rate
Monthly
Salary
Police Lieutenant A 71.27$ $ 12,353.38
B 74.83$ $ 12,971.04
C 78.57$ $ 13,619.60
D 82.50$ $ 14,300.57
E 86.63$ $ 15,015.61
Effective 7/1/2021
(3.5% increase)
Police Lieutenants' Group
8/31/2021 1 of 1
Attachment A
DocuSign Envelope ID: 64F13214-5FED-4DAC-A8F0-A64FEB32E045 17

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1 MEMORANDUM OF UNDERSTANDING

BETWEEN THE CITY OF BRENTWOOD
AND
BRENTWOOD POLICE LIEUTENANTS’ GROUP
July 1, 2024 – June 30, 2027
Approved:

Resolution No.

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2 Table of Contents
SECTION 1 Recognition and Representation........................................................ 4 SECTION 2 Group Rights...................................................................................... 4 SECTION 3 Attendance at Meetings by Employees .............................................. 4 SECTION 4 Employer’s Rights and Responsibilities ............................................. 5 SECTION 5 No Discrimination............................................................................... 5 SECTION 6 Salaries .............................................................................................. 6 SECTION 7 Hours of Work and Flexibility of Schedule.......................................... 6 SECTION 8 Other Pays ......................................................................................... 7 SECTION 9 Holidays ............................................................................................. 8 SECTION 10 Vacation ............................................................................................. 9 SECTION 11 Longevity Incentive Plan .................................................................... 9 SECTION 12 Personal Time Off ...........................................................................10 SECTION 13 Sick Leave........................................................................................10 SECTION 14 Health Insurance..............................................................................10 SECTION 15 Dental Insurance..............................................................................12 SECTION 16 Vision Insurance...............................................................................12 SECTION 17 Flexible Benefit Plan ........................................................................12 SECTION 18 Life Insurance...................................................................................12 SECTION 19 Disability Insurance..........................................................................12 SECTION 20 Retirement Plan ...............................................................................12 SECTION 21 Deferred Compensation and Retiree Health Savings Account.........13 SECTION 22 Disposition of Compensatory Time Off Upon Entering the Group....14 SECTION 23 Severability of Provisions ................................................................. 14 SECTION 24 Scope of Agreement ........................................................................ 14 SECTION 25 Duration ...........................................................................................14

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3 2024 – 2027 MEMORANDUM OF UNDERSTANDING

This Memorandum of Understanding (“MOU”) is entered into pursuant to the Meyers-MiliasBrown Act (Government Codes Sections 3500-3510) and has been jointly prepared by both parties.

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4 SECTION 1 Recognition and Representation

1.2 City Recognition
The City Manager, or any person or organization duly authorized by the Brentwood City Council, is the representative of the City of Brentwood, (“City”) in employeremployee relations as provided in Council/Administrative Policy No. 20-17, EmployerEmployee Relations Resolution adopted by the City Council on April 12, 2005, revised on February 28, 2012.

SECTION 2 Group Rights

Additionally, the Group shall be allowed reasonable use of the City’s e-mail system for communications related to the completion of the negotiations process. Such use will be as provided in Council/Administrative Policy No. 10-10, Policy and Procedures for City Information Systems and Communications.

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5 SECTION 4 Employer’s Rights and Responsibilities
The City, through its City Manager, Department Directors and Council/Administrative Policy No. 20-17, Employer-Employee Relations Resolution, retains solely and exclusively, all the rights, powers and authority to operate and manage its operations. The rights received to the sole discretion of the City shall include, but not be limited to the following:

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6 SECTION 6 Salaries
Effective July 1, 2024 through June 30, 2027, salary ranges for all employees in the Group will be set forth in Attachment “A” which is attached hereto and made a part hereof.

Salary increases will be granted as follows:

Cost of Living Adjustment (COLA) concurrent with the equity adjustments below:

Effective July 1, 2024 all ranges shall be increased by four percent (4.00%) Effective July 1, 2025 all ranges shall be increased by three percent (3.00%) Effective July 1, 2026 all ranges shall be increased by three percent (3.00%) Market equity adjustments concurrent with COLA above:

Effective July 1, 2024 all ranges shall be increased by six percent (6.00%) Effective July 1, 2025 all ranges shall be increased by one percent (1.00%)

6.1 Reopeners
The contract will not re-open unless mutually agreed to in writing by authorized representatives of the City and the Brentwood Lieutenants’ Group.

6.2 Retroactivity
The July 1, 2024, salary increase described above will be provided to employees retroactively to July 1, 2024.

6.3 One-Time Payment
The City shall provide a one-time payment of two thousand dollars ($2,000) for all unit members who are 1) actively employed by the City on the date of adoption in 2024; and 2) actively employed by the City on the date of payment. Said one-time payment to be paid to eligible employees no later than the second full pay period after adoption. The one-time payment is non-pensionable and subject to all applicable withholding.

SECTION 7 Hours of Work and Flexibility of Schedule

7.1 Standard Workday

Regular employees will be regularly assigned to work four (4), ten (10) hour consecutive workdays per week. A week to consist of seven (7) consecutive days commencing at 0001 hr. on Sunday morning and ending on the following Saturday night at midnight.

Changes to this policy may be made at any time with the mutual agreement of the Police Chief and the Group or individual member thereof if it affects only that individual member with approval of the City Manager.

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7 Meal break – The normal workday is ten (10) hours in a four (4) day workweek or eight (8) hours in a five (5) day workweek as presently assigned, including training assignments. The normal workday shall include on-duty time for a meal break.

SECTION 8 Other Pays

8.1 Bilingual Premium Pay
The City shall pay $25 bimonthly, to individuals that are fluent in a foreign language or American Sign Language (ASL) who are routinely and consistently assigned to positions requiring communication skills in languages other than English. The determination of the need of the community for employees fluent in a language shall be determined by the City Manager or designee. The determination of the employee's fluency shall be by a mutually agreed upon procedure. The Parties agree that to the extent permitted by law, bilingual premium pay is special compensation and shall be reported as such pursuant to the Title 2 CCR Sections 571 (a)(4) and 571.1 (b)(3).

8.2 Uniform Allowance
All members of this bargaining group shall receive a total annual uniform allowance based on the fiscal year, in the amount of one thousand five hundred dollars ($1,500).

The uniform allowance shall be paid through payroll on a pro rata basis each pay period (less applicable taxes). The total annual fiscal year uniform allowance will be pro-rated for new hires.

8.3 Educational Supplement

8.3.1 Possession of an AA/AS Degree or P.O.S.T. Intermediate Certificate shall entitle a member of the bargaining group to an increase to base salary of two and onehalf percent (2.5%).

Possession of a BS/BA Degree or P.O.S.T. Advanced Certificate shall entitle a member of the bargaining group to an increase to base salary of five percent (5%).

Possession of a Master’s Degree shall entitle a member of the bargaining group to an increase to base salary of seven and one-half percent (7.5%).

8.3.2 The educational achievement supplement shall be paid on a monthly basis. Said supplement shall be increased at the same percentage rate as sworn police employee salaries.

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8 8.3.3 Qualifying courses and special instruction are to be pursued during the employee's off-duty time. As the approved training will be outside the area of assignment, no employee shall be allowed to attend the training while on duty.

This will not restrict any employee to apply for time off or for arranging to trade shifts with another employee or having another employee work his/her shift in order to attend classes. The time off and trading of shifts shall be at the discretion of the shift supervisor and by approval of the Department Head. Employees shall not be permitted to use City vehicles to attend courses to qualify for the educational supplement.

A bargaining group member will be entitled to receive only one of the above incentive pays. Only educational degrees from accredited institutions of higher learning qualify for the educational incentive program.

Unused amounts may not be combined or carried over to the following year.

Holidays will be observed by the City as follows:
1) January 1 (New Year’s Day) 8) Veteran’s Day (Observed) 2) Martin Luther King Jr.’s Birthday 9) Thanksgiving Day (Observed) 3) Presidents’ Day (Observed) 10) The Friday following Thanksgiving Day 4) Memorial Day 11) December 24
5) June 19 (Juneteenth) 12) December 25
6) July 4 (Independence Day) 13) December 31
7) Labor Day 14) Two Floating Holidays (Personal Days) based upon Employment on January 1st
Generally, as determined by the City, when a holiday falls on a Saturday, it shall be observed on the preceding Friday. When a holiday falls on a Sunday, it shall generally be observed on the following Monday. If the preceding Friday or succeeding Monday is also a holiday, then the holiday should generally be observed on the next preceding or succeeding work day as determined by the City. Members of the bargaining group shall be compensated for their entire regularly assigned shift of up to 10 hours. If the holiday falls on their regularly scheduled day off, the hours will be credited to the employee’s personal/holiday leave bank.

The amount of Floating Holiday (Personal Day) leave bank hours an employee may accrue shall be capped at 80 hours.

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9 SECTION 10 Vacation

10.2 Vacation Accrual Tables
Employees are subject to the following vacation accrual schedule:

Years Employed Monthly Accrual
0 - 5 years 10.67 hours (16 days annual)
5 – 10 years 14.00 hours (21 days annual)
10 years+ 17.33 hours (26 days annual)
For those employees hired on or prior to June 1, 1998, the following vacation accrual will be added:
20 years+ 18.67 (28 days annual)
Vacation accrual shall begin with the first hour of work. Vacation shall accrue on the basis of regular hours on payroll status. Vacation accrual is capped at 18 months of vacation accrual. Upon reaching the vacation accrual cap the employee will cease to accrue vacation until the balance is below the accrual cap.

Regular employees who work fifty percent (50%) of full-time or more shall accrue vacation leave hours in proportion to their time worked.

SECTION 11 Longevity Incentive Plan
The City will pay each bargaining unit sworn peace officer an additional 4% of base salary once the officer has reached one hundred twenty (120) months of service as a full-time sworn peace officer in the State of California.

Effective July 1, 2026, the City will pay each sworn peace officer an additional amount based on their months of service as a full-time sworn peace officer in the State of California. Those amounts shall be as follows: a total of 2% of base salary rate once the officer has reached sixty (60) months of service as a full-time sworn peace officer in the State of California through completion of one hundred nineteen (119) months of service; a total of 4% of base salary rate once the officer has reached one hundred twenty (120) months of service as a full-time sworn peace officer in the State of California through completion of one hundred seventy-nine (179) months of service; or a total of 6% of base salary rate once the officer has reached one hundred eighty (180) months of service as a full- time sworn peace officer in the State of California and thereafter.

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10 Once the required number of months has been reached, longevity incentive pay is ongoing and paid on a pay period basis Only full-time service as a peace officer defined in Chapter

4.5, Section 830 of the California Penal Code, and while employed with a city police agency, a county sheriff department, transit agency, or the California Highway Patrol will be counted towards determining the one hundred twenty (120) months of service. Comparable law enforcement experience out of state, in a state whose training qualifies an applicant for a Basic Course Waiver from California P.O.S.T., will be evaluated on a case by case basis and will be counted towards the one hundred twenty (120) months of service.

The Parties agree that to the extent permitted by law, longevity incentive pay is special compensation and shall be reported as such pursuant to the Title 2 CCR Sections 571(a)(1) and 571.1(b)(1).

SECTION 12 Personal Time Off
All members covered by this MOU are eligible to use up to eighty (80) hours of paid time off for personal leave. This time shall be placed on the employees’ books effective every January 1. The employee can use this time off all at once or in as little as one (1) hour increments. These hours shall have no cash value, shall not be eligible for payment upon termination of employment, and shall not be transferable from one year to the next. Each employee is eligible for the full eighty (80) hours of paid time off regardless of the duration of their employment.

SECTION 13 Sick Leave
Regular and probationary employees earn sick leave at the rate of eight (8) hours per month.

Sick leave accrued on the basis of hours worked, therefore regular and probationary employees who work fifty percent (50%) of full-time or more shall accrue sick leave credits in proportion to their time worked. Unused sick leave shall accumulate from year to year.

Sick leave usage shall be used only in the case of necessity of actual sickness or disability.

Sick leave may not be used before it is earned. Sick leave may be used for medical and dental appointments. See Personnel Rules/Regulations, Rule 10.3 for more details that apply to the accrual and use of sick leave.

SECTION 14 Health Insurance

Effective July 1, 2024, the City shall pay the 2024 full family rate for the Kaiser Permanente HMO plan offered by the City. The City will meet and confer in good faith with the Lieutenants prior to offering health insurance benefits outside of the CalPERS Health Benefits Program. The City shall provide for a maximum annual increase of 10% but in no instance shall the maximum annual contribution exceed the full family rate for the Kaiser Permanente HMO plan offered by the City. In the event the medical premium increase is less than 10%, the City’s sole obligation is to pay the actual increase. The maximum amounts described herein include the PEMHCA minimum (currently $157 per month). The employees shall agree to pay

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11 any excess medical premium costs through a pre-tax payroll deduction of the employee’s chosen plan, unless the IRS tax code changes.

14.2 Employee Contribution
The employees shall agree to pay any excess premium costs through a pre-tax payroll deduction of the employee chosen plan, unless the IRS tax code changes.

For existing retiree retired prior to July 1, 2012:

The maximum premium amount paid by the City shall be equal to the Kaiser employee plus one dependent rate. The maximum amounts described herein include the PEMHCA minimum (currently $157 per month). The payment method of any excess premium due from retiree will be prescribed by CalPERS.

For employees hired prior to July 1, 2012 and retired on or after July 1, 2012:

The maximum premium amount paid by the City shall be capped at $1,500 per month.

If during the term of the agreement, the Kaiser employee only rate exceeds $1,500 per month, the retirees shall receive a monthly amount equal to the Kaiser employee only amount. This maximum amount includes the PEMHCA minimum (currently $157 per month). Retirees shall be responsible for payment of any excess premium costs due CalPERS. The payment method of the excess premium will be prescribed by CalPERS.

For employees hired on or after July 1, 2012:

The maximum premium amount paid by the City shall be equal to the PEMHCA minimum amount, (currently $157 per month). Retirees shall be responsible for payment of any excess premium costs due CalPERS. The payment method of excess premium will be prescribed by CalPERS. The City shall increase the maximum medical premium amount to match the PEMHCA minimum amount in compliance with the required PEMHCA minimum amount.

14.4 Cash In-Lieu of Medical Coverage
Active employees that have medical coverage by some other means, for example through a spouse, may elect to receive “cash in-lieu” of medical coverage after they provide proof of such medical coverage to the Human Resources Department. Upon the loss of such coverage, employees shall notify the Human Resources Department and shall enroll in one of the medical plans offered by the City. The benefit amount is $668.63 per month and shall be capped at that amount. The “cash in-lieu” benefit amount shall be $300 per month for: a) employees hired after July 1, 2014; or b) existing employees who discontinue the City’s medical coverage and opt for “cash inlieu” of medical coverage at a later date as long as they meet the requirements as described above.

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12 14.5 Retiree Health Savings Account
The City maintains a VantageCare retiree health savings account with MissionSquare Retirement for all employees in the bargaining unit hired on or after July 1, 2012. The City contributes one hundred dollars ($100) per pay period on behalf of each qualified employee to the plan. City contributions shall immediately vest to the qualified employee. The City shall pay the accounting fee as charged by the plan. Employees may withdraw from the plan upon separation from City employment, consistent with the terms of the plan.

SECTION 15 Dental Insurance
The City shall pay the premium for dental coverage for all full-time personnel and their family.

In the event that during the period of the MOU, the premiums required to maintain the current level of dental benefits are increased, the City shall pay such increased premium amounts.

SECTION 16 Vision Insurance
The City shall pay the premium for vision coverage through Vision Services Plan (VSP) that provides vision care services through participating providers. This applies to all full-time personnel and their family. In the event that during the period of the MOU, the premiums required to maintain the current level of vision benefits are increased, the City shall pay such increased premium amounts.

SECTION 17 Flexible Benefit Plan
Employees in this bargaining group may voluntarily participate in the Flexible Benefit Plan.

The plan allows employees to receive nontaxable benefits in exchange for a reduction in taxable compensation.

SECTION 20 Retirement Plan

20.1 Employees hired on or before September 1, 2012 shall be members of the Public Employees’ Retirement System (PERS) 3% at age 50 Public Safety Retirement Plan, including the 5% Annual Cost of Living Allowance, and the one year highest compensation. Employees of this group shall pay the 9% member contribution to PERS on a pre-tax basis (unless the IRS tax code changes).

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13 20.2 Employees hired after September 1, 2012 who are “classic members” as determined by CalPERS, shall be members of the Public Employees’ Retirement System (PERS) 3% at 55 Public Safety Retirement Plan (Tier 2), including the 2% Annual Cost of Living Allowance, and the three years highest compensation calculation as defined by CalPERS. Employees shall pay the 9% member contribution to PERS on a pretax basis (unless the IRS tax code changes).

20.3 In accordance with the Public Employees’ Pension Reform Act (PEPRA), employees hired on or after January 1, 2013, who are “new members” as determined by CalPERS, shall be members of the Public Employees’ Retirement System (PERS)

2.7% at 57 Public Safety Retirement Plan, including the 2% Annual Cost of Living Allowance, and the three years highest compensation calculation as defined by CalPERS. Members of this retirement plan shall pay 50% of the normal cost of retirement as determined annually by CalPERS on a pre-tax basis (unless the IRS tax code changes).

20.4 Employees shall be covered by the PERS “1959 Survivor Benefit” at Level III.

SECTION 21 Deferred Compensation and Retiree Health Savings Account

21.2 Retiree Health Savings Account
Employees in the bargaining group hired on or after July 1, 2012:

Employees may withdraw from the plan upon separation from City employment.

Employees in the bargaining group hired before July 1, 2012:

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14 SECTION 22 Disposition of Compensatory Time Off Upon Entering the Group Employees who internally promote into the group from another represented bargaining unit (e.g., Police Officer or Police Sergeant) shall have their accrued Compensatory Time Off (CTO) paid out at their then current pre-promotion classification wage rate prior to the effective date of promotion, thereby drawing their CTO balance to zero (0).

SECTION 25 Duration
This MOU shall be effective July 1, 2024 except for those provisions of the MOU which have been assigned other effective dates as hereinabove set forth and shall remain in full force and effect to and including the thirtieth (30th) day of June, 2027 and shall continue thereafter from year to year unless at least sixty (60) days prior to the first (1st) day of July, 2027 or to the first (1st) day of July of any subsequent year, either party shall file written notice with the other of its desire to amend, modify or terminate this MOU.

IN WITNESS WHEREOF the parties have executed this MOU this ___ day of ____________, 2024.

POLICE LIEUTENANTS’ GROUP CITY OF BRENTWOOD

Christopher Peart, Representative Tim Ogden, City Manager

Mark Louwerens, Representative

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Pay Schedule
Police Lieutenants' Group
Police Lieutenants' Group
12/10/2024 15 1 of 1
Hourly
Rate
Monthly
Salary
Police Lieutenant A $ 83.58 $ 14,486.34
B $ 87.75 $ 15,210.65
C $ 92.14 $ 15,971.19
D $ 96.75 $ 16,769.73
E $ 101.59 $ 17,608.24
Effective 7/1/2024
(4% COLA + 6% Equity)

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CITY COUNCIL AGENDA ITEM NO. I.4
12/10/2024
SUBJECT: A Resolution reciting the facts of the General Municipal Election held on November 5, 2024, declaring the results, and taking such other actions regarding the election as provided by law DEPARTMENT: City Manager’s Office
STAFF: Tim Ogden, City Manager
Amanda McVey, City Clerk

TITLE/RECOMMENDATION
Following each General Municipal Election, and following the certification of election results by the Contra Costa County elections division, the California Elections Code requires the City Council to adopt a Resolution declaring the results.

Adopt a Resolution reciting the facts of the General Municipal Election held on November 5, 2024, declaring the results, and taking such other actions regarding the election as required by law.

FISCAL IMPACT
The General Fund Operating Budget included $137,000 for the estimated County election costs. The final election costs will be known by February 2025.

BACKGROUND
A General Municipal Election was held in the City of Brentwood on Tuesday, November 5, 2024. California Elections Code Section 10263 states that upon the completion of the canvass of results by the county elections official, and prior to the installation of new officers, the city council shall adopt a resolution reciting the facts of the election and declare elected the persons for whom the highest number of votes were cast for each office as they were listed on the ballot. The City has received the certified results of the completed canvass of election results from the County Elections Official, which is attached as “Exhibit A” to the Resolution accompanying this staff report.

As indicated in “Exhibit A” to the proposed Resolution:
 Susannah Meyer is elected as Mayor for a full term of four years  Faye Maloney is elected as Council Member from District 1 for a full term of four years
 Jovita Mendoza is elected as Council Member from District 3 for a full term of four years

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CITY COUNCIL AGENDA ITEM NO. I.4
12/10/2024

CITY COUNCIL STRATEGIC INITIATIVE
Not Applicable

PREVIOUS ACTION
See Attachment 1

DATE OF NOTICE
Not Applicable

ENVIRONMENTAL DETERMINATION
Not Applicable

ATTACHMENT(S)

1. Previous Action

2. Resolution

3. Exhibit A

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On March 3, 2022, the City Council adopted Resolution 2022-27, a Resolution selecting, without amendment, an electoral district boundary map, as forwarded by the Brentwood Redistricting Commission; and
On May 28, 2024, the City Council adopted Resolution 2024-52, requesting the Board of Supervisors of the County of Contra Costa consolidate the November 5, 2024, General Municipal Election with the Statewide General Election.

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RESOLUTION NO. 2024-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

BRENTWOOD, CALIFORNIA, RECITING THE FACT OF THE

CONSOLIDATED GENERAL MUNICIPAL ELECTION HELD ON
NOVEMBER 5, 2024, DECLARING THE RESULT, AND TAKING

SUCH OTHER ACTIONS AS PROVIDED BY LAW
WHEREAS, on March 3, 2022, the City Council adopted Resolution 2022-27, a Resolution selecting, without amendment, an electoral district boundary map, as forwarded by the Brentwood Redistricting Commission; and WHEREAS, on May 28, 2024, the City Council adopted Resolution 2024- 52, requesting the Board of Supervisors of the County of Contra Costa consolidate the November 5, 2024, General Municipal Election with the Statewide General Election; and
WHEREAS, as required by law, a General Municipal Election was held and conducted in the City of Brentwood, California, Tuesday, November 5, 2024; and WHEREAS, notice of the election was given in the time, form, and manner as provided by law; and
WHEREAS, voting precincts were properly established; and WHEREAS, election officers were appointed; and
WHEREAS, in all respects the election was held and conducted; the votes were cast, received, and canvassed; and the returns made and declared in the time, form, and manner as required by the provisions of the Elections Code of the State of California for the holding of elections in general law cities; and WHEREAS, pursuant to City Council Resolution No. 2024-52, and in accordance with the California Elections Code, the County Election Department canvassed the returns of the election during the 30-day period after the election, and has certified the results; and
WHEREAS, the certified election results are included in the attached “Exhibit A”, which is incorporated by reference.

NOW, THEREFORE, BE IT RESOLVED:

SECTION 1.That for the District One City Council electoral district, the whole number of ballots cast in the District’s precincts and the whole number of District Vote by Mail ballots are included in the attached Exhibit A, which is incorporated by this reference.

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SECTION 2.That for the District Three City Council electoral district, the whole number of ballots cast in the District’s precincts and the whole number of District Vote by Mail ballots are included in the attached Exhibit A.

SECTION 3.That for the Mayor’s Race, the whole number of ballots cast in the City and the whole number of Vote by Mail ballots are included in the attached Exhibit A.

SECTION 4.That the names of the qualified candidates voted for at the election for Members of the City Council were as follows:

Office of the Mayor
Susannah Meyer
Gerald Johnson
Office of Council Member District 1
Faye Maloney
Anita Roberts
Office of Council Member District 3
Jovita Mendoza
Brian Oftedal
SECTION 5.That the City Council declares and determines that Susannah Meyer is elected to the office of the Mayor; Faye Maloney is elected to the office of Council Member District 1; and Jovita Mendoza is elected to the office of Council Member District 3. All terms for these offices are full terms of four years.

SECTION 6.That the number of votes given at each precinct and the number of votes given in the City to each of the persons above named for the respective offices for which the persons were candidates are as listed in Exhibit A attached.

SECTION 7.For the November 5, 2024, City Council Election, that the City Clerk is requested to enter on the records of the City Council of the City of Brentwood, a statement of the result of the election, showing:
a. The whole number of votes cast in the City;
b. The names of the persons voted for;
c. For what office each person was voted for;
d. The number of votes given at each precinct to each person; and e. The number of votes given in the city to each person SECTION 8.That the City Clerk is requested to immediately make and deliver to each of the persons so elected a Certificate of Election signed by the City Clerk and authenticated; that the City Clerk is also requested to administer to each person elected, the Oath of Office prescribed in the Constitution of the State of California and have them subscribe to it and file it in the Office of the City Clerk.

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Each and all of the persons so elected shall then be inducted into the respective office to which they have been elected.

SECTION 9.That the City Clerk is requested to certify to the passage of this resolution and enter it into the book of original resolutions.

PASSED, APPROVED AND ADOPTED by the City Council of the City of Brentwood at a regular meeting held on the 10th day of December 2024 by the following vote:

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Candidate Party Vote By Mail In-Person Total
KAMALA D. HARRIS DEM 319,949 36,059 356,008 67.30%
DONALD J. TRUMP REP 123,937 31,371 155,308 29.36%
JILL STEIN GRN 5,621 1,080 6,701 1.27%
ROBERT F. KENNEDY JR. AIP 5,610 935 6,545 1.24%
CHASE OLIVER LIB 2,060 296 2,356 0.45%
CLAUDIA DE LA CRUZ PFR 1,696 290 1,986 0.38%
Total Votes 458,941 70,046 528,987
Vote By Mail In-Person Total
PETER SONSKI WRITE-IN 68 15 83 0.02%
Vote By Mail In-Person Total
Times Cast 467,835 71,384 539,219 / 722,861 74.60%
Precincts Reported: 926 of 926 (100.00%)
PRESIDENT AND VICE PRESIDENT (Vote for 1)
Candidate Party Vote By Mail In-Person Total
ADAM B. SCHIFF DEM 308,481 34,688 343,169 67.50%
STEVE GARVEY REP 134,371 30,874 165,245 32.50%
Total Votes 442,852 65,562 508,414
Vote By Mail In-Person Total
Times Cast 467,835 71,384 539,219 / 722,861 74.60%
Precincts Reported: 926 of 926 (100.00%)
UNITED STATES SENATOR, FULL TERM (Vote for 1)
Precincts Reported: 926 of 926 (100.00%)
Voters Cast: 539,219 of 722,861 (74.60%)
Cards Cast: 2,685,109
Contra Costa County
General Election
Tuesday, November 5, 2024
Official Results - Final
Elector Group Counting Group Cards Cast Voters Cast Registered Voters Turnout Total Vote By Mail 2,328,356 467,835 64.72%
In-Person 356,753 71,384 9.88%
Total 2,685,109 539,219 722,861 74.60%
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Candidate Party Vote By Mail In-Person Total
ADAM B. SCHIFF DEM 294,989 31,637 326,626 67.57%
STEVE GARVEY REP 128,905 27,838 156,743 32.43%
Total Votes 423,894 59,475 483,369
Vote By Mail In-Person Total
Times Cast 467,835 71,384 539,219 / 722,861 74.60%
Precincts Reported: 926 of 926 (100.00%)
UNITED STATES SENATOR, PARTIAL/UNEXPIRED TERM (Vote for 1) Candidate Party Vote By Mail In-Person Total
JOHN GARAMENDI DEM 103,452 14,375 117,827 78.03%
RUDY RECILE REP 26,066 7,116 33,182 21.97%
Total Votes 129,518 21,491 151,009
Vote By Mail In-Person Total
Times Cast 137,987 24,225 162,212 / 240,227 67.52%
Precincts Reported: 248 of 248 (100.00%)
UNITED STATES REPRESENTATIVE, DISTRICT 8 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
KEVIN LINCOLN REP 3,933 1,062 4,995 56.74%
JOSH HARDER DEM 3,409 400 3,809 43.26%
Total Votes 7,342 1,462 8,804
Vote By Mail In-Person Total
Times Cast 7,773 1,600 9,373 / 12,114 77.37%
Precincts Reported: 37 of 37 (100.00%)
UNITED STATES REPRESENTATIVE, DISTRICT 9 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
MARK DESAULNIER DEM 209,167 20,804 229,971 66.43%
KATHERINE PICCININI REP 95,428 20,808 116,236 33.57%
Total Votes 304,595 41,612 346,207
Vote By Mail In-Person Total
Times Cast 322,075 45,559 367,634 / 470,520 78.13%
Precincts Reported: 641 of 641 (100.00%)
UNITED STATES REPRESENTATIVE, DISTRICT 10 (Vote for 1)
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Candidate Party Vote By Mail In-Person Total
CHRISTOPHER CABALDON DEM 27,453 3,349 30,802 51.77%
THOM BOGUE REP 22,808 5,888 28,696 48.23%
Total Votes 50,261 9,237 59,498
Vote By Mail In-Person Total
Times Cast 53,921 10,597 64,518 / 86,894 74.25%
Precincts Reported: 184 of 184 (100.00%)
STATE SENATE, DISTRICT 3 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
JESSE ARREGUÍN DEM 44,100 5,860 49,960 55.48%
JOVANKA BECKLES DEM 34,577 5,512 40,089 44.52%
Total Votes 78,677 11,372 90,049
Vote By Mail In-Person Total
Times Cast 90,922 14,249 105,171 / 150,799 69.74%
Precincts Reported: 159 of 159 (100.00%)
STATE SENATE, DISTRICT 7 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
TIM GRAYSON DEM 143,904 17,508 161,412 53.24%
MARISOL RUBIO DEM 124,226 17,523 141,749 46.76%
Total Votes 268,130 35,031 303,161
Vote By Mail In-Person Total
Times Cast 322,992 46,538 369,530 / 485,168 76.17%
Precincts Reported: 583 of 583 (100.00%)
STATE SENATE, DISTRICT 9 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
DAVE ENNIS REP 11,530 3,296 14,826 51.51%
LORI D WILSON DEM 12,312 1,645 13,957 48.49%
Total Votes 23,842 4,941 28,783
Vote By Mail In-Person Total
Times Cast 25,645 5,612 31,257 / 43,308 72.17%
Precincts Reported: 119 of 119 (100.00%)
MEMBER OF THE STATE ASSEMBLY, DISTRICT 11 (Vote for 1)
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Candidate Party Vote By Mail In-Person Total
BUFFY WICKS DEM 50,949 5,576 56,525 63.75%
MARGOT SMITH DEM 26,498 5,642 32,140 36.25%
Total Votes 77,447 11,218 88,665
Vote By Mail In-Person Total
Times Cast 90,930 14,253 105,183 / 150,809 69.75%
Precincts Reported: 166 of 166 (100.00%)
MEMBER OF THE STATE ASSEMBLY, DISTRICT 14 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
ANAMARIE AVILA FARIAS DEM 116,373 15,477 131,850 64.13% SONIA LEDO REP 59,566 14,196 73,762 35.87%
Total Votes 175,939 29,673 205,612
Vote By Mail In-Person Total
Times Cast 189,640 33,396 223,036 / 308,197 72.37%
Precincts Reported: 406 of 406 (100.00%)
MEMBER OF THE STATE ASSEMBLY, DISTRICT 15 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
REBECCA BAUER-KAHAN DEM 100,199 7,976 108,175 65.06%
JOSEPH A. RUBAY REP 49,804 8,283 58,087 34.94%
Total Votes 150,003 16,259 166,262
Vote By Mail In-Person Total
Times Cast 161,620 18,123 179,743 / 220,547 81.50%
Precincts Reported: 235 of 235 (100.00%)
MEMBER OF THE STATE ASSEMBLY, DISTRICT 16 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
DANIEL NATHAN-HEISS 36,549 5,657 42,206 59.32%
ANTHONY EDWARD CARO 25,539 3,410 28,949 40.68%
Total Votes 62,088 9,067 71,155
Vote By Mail In-Person Total
Times Cast 76,708 12,034 88,742 / 127,638 69.53%
Precincts Reported: 143 of 143 (100.00%)

CONTRA COSTA COUNTY BOARD OF EDUCATION, GOVERNING BOARD MEMBER, AREA 1 (Vote for 1)
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Candidate Party Vote By Mail In-Person Total
YAZMIN LLAMAS 43,526 6,796 50,322 63.06%
VICKI GORDON 25,683 3,800 29,483 36.94%
Total Votes 69,209 10,596 79,805
Vote By Mail In-Person Total
Times Cast 84,512 13,838 98,350 / 136,969 71.80%
Precincts Reported: 200 of 200 (100.00%)

CONTRA COSTA COUNTY BOARD OF EDUCATION, GOVERNING BOARD MEMBER, AREA 3 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
DIANA J. HONIG 70,777 6,350 77,127 73.46%
KOFI OPONG-MENSAH 24,223 3,644 27,867 26.54%
Total Votes 95,000 9,994 104,994
Vote By Mail In-Person Total
Times Cast 123,361 13,841 137,202 / 168,938 81.21%
Precincts Reported: 237 of 237 (100.00%)

CONTRA COSTA COMMUNITY COLLEGE, GOVERNING BOARD MEMBER, WARD 2 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
FERNANDO SANDOVAL 37,977 6,514 44,491 63.49%
DEBRA VINSON 20,559 5,023 25,582 36.51%
Total Votes 58,536 11,537 70,073
Vote By Mail In-Person Total
Times Cast 70,506 15,049 85,555 / 130,295 65.66%
Precincts Reported: 160 of 160 (100.00%)

CONTRA COSTA COMMUNITY COLLEGE, GOVERNING BOARD MEMBER, WARD 5 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
WENDY REICHER 26,776 1,737 28,513 30.26%
PAUL CHOPRA 21,823 1,875 23,698 25.15%
STACEY SCHWEPPE 13,706 955 14,661 15.56%
ANDREW FONTAN 10,507 1,275 11,782 12.50%
SIBYL MINIGHINI 9,416 1,162 10,578 11.23%
PETER CATALANO 4,467 520 4,987 5.29%
Total Votes 86,695 7,524 94,219
Vote By Mail In-Person Total
Times Cast 65,610 6,587 72,197 / 87,339 82.66%
Precincts Reported: 98 of 98 (100.00%)

ACALANES UNION HIGH SCHOOL DISTRICT, GOVERNING BOARD MEMBER (Vote for 2)
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Candidate Party Vote By Mail In-Person Total
DEE BROWN 4,076 755 4,831 53.55%
SCOTT BERGERHOUSE 3,547 644 4,191 46.45%
Total Votes 7,623 1,399 9,022
Vote By Mail In-Person Total
Times Cast 8,638 1,749 10,387 / 15,111 68.74%
Precincts Reported: 12 of 12 (100.00%)

ANTIOCH UNIFIED SCHOOL DISTRICT, GOVERNING BOARD MEMBER, TRUSTEE AREA 3 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
OLGA COBOS-SMITH 4,042 787 4,829 60.47%
GARY HACK 2,778 379 3,157 39.53%
Total Votes 6,820 1,166 7,986
Vote By Mail In-Person Total
Times Cast 7,914 1,555 9,469 / 13,632 69.46%
Precincts Reported: 20 of 20 (100.00%)

ANTIOCH UNIFIED SCHOOL DISTRICT, GOVERNING BOARD MEMBER, TRUSTEE AREA 4 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
DEENA KAPLANIS 42 2 44 24.86%
TARA BOYCE 42 1 43 24.29%

CHRISTIAAN
VANDENHEUVEL 38 2 40 22.60%
MAGGIE TUFTS 30 1 31 17.51%
AMANDA PEPPER 14 0 14 7.91%
JEAN PAULSEN 5 0 5 2.82%
Total Votes 171 6 177
Vote By Mail In-Person Total
Times Cast 150 9 159 / 182 87.36%
Precincts Reported: 8 of 8 (100.00%)

LIVERMORE VALLEY JOINT UNIFIED SCHOOL DISTRICT, GOVERNING BOARD MEMBER (Vote for 2)
Candidate Party Vote By Mail In-Person Total
LOGAN CAMPBELL 1,317 180 1,497 52.93%
CARLOS M. MELENDEZ 1,196 135 1,331 47.07%
Total Votes 2,513 315 2,828
Vote By Mail In-Person Total
Times Cast 2,993 399 3,392 / 4,306 78.77%
Precincts Reported: 25 of 25 (100.00%)

MARTINEZ UNIFIED SCHOOL DISTRICT, GOVERNING BOARD MEMBER, TRUSTEE AREA 1 (Vote for 1)
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Candidate Party Vote By Mail In-Person Total
THOMAS "FRUGAL"
MCDOUGALL 9,881 1,872 11,753 51.90%
MAY JABEEN PATEL 9,522 1,372 10,894 48.10%
Total Votes 19,403 3,244 22,647
Vote By Mail In-Person Total
Times Cast 22,431 3,919 26,350 / 34,652 76.04%
Precincts Reported: 20 of 20 (100.00%)
MT. DIABLO UNIFIED SCHOOL DISTRICT, GOVERNING BOARD MEMBER, TRUSTEE AREA 5 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
SHELLEY CLARK 10,353 723 11,076 59.22%
KARIN SHUMWAY 6,615 1,013 7,628 40.78%
Total Votes 16,968 1,736 18,704
Vote By Mail In-Person Total
Times Cast 18,855 1,949 20,804 / 24,869 83.65%
Precincts Reported: 16 of 16 (100.00%)

SAN RAMON VALLEY UNIFIED SCHOOL DISTRICT, GOVERNING BOARD MEMBER, TRUSTEE AREA 2 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
LAURA BRATT 5,463 599 6,062 51.23%
SUKRITI SEHGAL 4,888 884 5,772 48.77%
Total Votes 10,351 1,483 11,834
Vote By Mail In-Person Total
Times Cast 11,416 1,676 13,092 / 17,909 73.10%
Precincts Reported: 15 of 15 (100.00%)

SAN RAMON VALLEY UNIFIED SCHOOL DISTRICT, GOVERNING BOARD MEMBER, TRUSTEE AREA 3 (Vote for 1)
Candidate Party Vote By Mail In-Person Total
GUADALUPE ENLLANA 5,313 1,497 6,810 54.69%
OTHEREE AK CHRISTIAN 4,923 718 5,641 45.31%
Total Votes 10,236 2,215 12,451
Vote By Mail In-Person Total
Times Cast 11,738 2,698 14,436 / 23,987 60.18%
Precincts Reported: 24 of 24 (100.00%)

WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT, GOVERNING BOARD MEMBER, TRUSTEE AREA 2 (Vote for 1)
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Brentwood City CouncilDecember 10, 2024

Brentwood City Council
December 10, 2024