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CITY OF
CALIPATRIA
Proposal for Strategic Plan
23 July 29, 2025
City of Calipatria
Laura Gutierrez, City Manager
125 North Park Ave.
Calipatria, CA 92233
RE: Proposal for Strategic Plan
Dear Ms. Gutierrez,
On behalf of Gafcon PM-CM LLC (Gafcon), I am pleased to submit our proposal to support the City of Calipatria in developing a Strategic Plan that is both visionary and actionable. With a deep understanding of the region and a strong commitment to public sector collaboration, our team is excited about the opportunity to help shape a dynamic future for Calipatria.
We believe that a successful strategic plan is grounded in inclusive engagement, data-informed decision-making, and a clear implementation roadmap. Our proposed approach integrates these principles and builds upon the City’s current momentum to promote economic vitality, infrastructure readiness, and community resilience. Our local presence and relationships across Imperial County further position us to facilitate productive partnerships, coordinate with regional agencies, and ensure the voices of residents and stakeholders are heard throughout the process.
We are confident that our tailored strategy—ranging from community assessments and stakeholder engagement to economic development planning and visual storytelling—will provide Calipatria with the tools needed to achieve its long-term goals. We look forward to the opportunity to collaborate with the City Council, staff, and residents on this important initiative.
Thank you for your consideration. Please don’t hesitate to contact me with any questions or to schedule a follow-up discussion.
Sincerely,
Bryan Benso
Co-Chief Executive Officer
Gafcon PM-CM LLC
24 Scope of Work Overview
Gafcon PM-CM LLC proposes a comprehensive and inclusive approach to support the City of Calipatria in developing a Strategic Plan focused on the City’s unique strengths, challenges, and aspirations. Building on the City’s recent accomplishments and leveraging Gafcon’s expertise in municipal program management, planning, and outreach, this scope outlines our commitment to helping the City define its future with clarity, consensus, and actionable direction.
Key Elements of Strategic Plan
1. Vision and Goals
2. Community Assessment
3. Stakeholder Engagement
4. Economic Development
5. Marketing & Communications
6. Streetscape & Mobility Enhancements
7. Comprehensive Final Report
1. Vision and Goals
• Create a clear, inspiring vision statement highlighting the city's unique attributes and goals. • Set Clear & Achievable Goals: Define Specific, Measurable, Achievable, Relevant, and Time-bound (SMART) goals that align with the community's vision. • Develop a comprehensive framework to monitor progress towards goals and assess the eƯectiveness of implemented strategies. This framework should include a phased implementation roadmap, inclusive of timelines, responsible parties, funding strategies, and measurable success metrics.
• Establish a system for regularly tracking progress, measuring results against key performance indicators (KPIs), and reviewing the plan against the community's vision.
2. Community Assessment
• Conduct thorough research on demographics and emerging demographic trends. • Evaluate economic conditions and opportunities.
• Identify problems, barriers, strengths, and opportunities specific to your community. • Prioritize challenges and opportunities based on impact. • Evaluate housing conditions and aƯordability.
• Assess infrastructure conditions and capacity.
25 3. Stakeholder Engagement
Community Engagement
• Gafcon will coordinate, promote, and facilitate eight (8) themed community events designed to engage residents, businesses, and other community stakeholders to ensure the community plan reflects the community’s values and priorities. • Gafcon will provide:
o Staffing and event coordination
o Outreach flyers and promotional materials
o Digital and in-person questionnaires
o Summary reports for each event
• Identify a local organization and assemble a diverse steering committee representing various community interests and demographics.
• Identify partnership opportunities between local government, businesses, community organizations, and residents to address community needs and achieve shared goals. • Coordinate engagement with County, Imperial Irrigation District, and State of California. • Develop ongoing community engagement programs for community involvement.
Examples include:
o Farmers Market Showcase: Highlighting local agriculture and food access. o Community Arts Fair: Featuring local artists and cultural heritage. o “Future of Calipatria” Town Halls: Strategic plan feedback sessions. o Youth Vision Labs: Empowering student voices.
City Council, Civic Leaders, & Business Leaders Meetings • Schedule and facilitate 6–10 strategic working sessions with:
o City Council
o City Department Heads
o Regional and state government agencies
o Local nonprofit and education leaders
o Business and industry representatives
• Provide agendas, visual materials, and meeting summaries. • Ensure alignment across leadership on plan goals and implementation steps. 26 4. Economic Development
• Explore opportunities to diversify the local economy beyond traditional industries like agriculture, or natural resource extraction. This could involve supporting new businesses, attracting specific industries, or developing local talent. • Evaluate opportunities to improve workforce skills and training, ensuring that residents have the skills needed for the evolving job market. This may involve partnerships with local educational institutions or regional workforce development initiatives. • Identify resources and support for existing businesses to thrive, including access to capital, technical assistance, and streamlined permitting processes. • Evaluate opportunities to streamline the permitting process. • Identify critical infrastructure needs, including water, sewer, transportation, and public safety services, ensuring the ability to support community development, economic growth, and equitable access for all residents.
• Evaluate housing options needed to support economic development. This may involve exploring various housing models, streamlining the permitting process for housing development, and partnering with housing developers.
• Identify alternatives to stimulate economic growth.
5. Marketing & Communications
To ensure widespread participation and clear messaging:
• Design of branded presentations, flyers, social media posts, and fact sheets • Production of visioning questionnaires and interactive materials • Stakeholder-specific presentations (e.g., Economic Summit, School District Forum) • Web-ready summary maps and infographics for development opportunities Create Developer-Focused Maps & Investment Packages:
• Create a developer map book highlighting available land, zoning, infrastructure, and opportunity sites.
• Tailor messaging for potential investors and development partners, including infrastructure incentives, Climate Resilience District benefits, and Lithium Valley adjacency. • Collaborate with City staff and Imperial County to align with existing planning documents.
27 6. Streetscape & Mobility Enhancements (Caltrans Coordination) • Identify key corridors for beautification and mobility improvements, particularly near the proposed new park, city hall, and community center.
• Coordinate early engagement with Caltrans District 11 for potential collaboration on:
o Enhanced intersections
o Pedestrian safety and lighting
o Landscaping and signage
• Align streetscape design with placemaking and branding goals.
7. Comprehensive Final Report
• Deliver a polished final report summarizing:
o Strategic Plan goals and implementation strategy
o Community engagement results and feedback
o Economic development recommendations
o Streetscape and infrastructure priorities
o Visuals: maps, renderings, and outreach summaries
• Provide editable and web-optimized formats for public access.
Benefits to the Community
• Stronger Civic Identity: Through inclusive engagement, local pride is strengthened while amplifying resident voices in shaping the future.
• Economic Momentum: Resources like the Climate Resilience District, Lithium Valley proximity, and beautification investments are positioned to attract business and housing. • Community Vitality: Promotion of farmers markets, cultural events, and public art bolsters community health and economic opportunity.
• Safe, Walkable, Attractive Public Spaces: Streetscape enhancements and strategic land planning promote mobility and public safety.
• Sustainable Growth: Strategic infrastructure planning ensures the City is ready to accommodate residents, investors, and partners sustainably.
28 Project Schedule
The following project schedule reflects the general sequence of tasks that will culminate with the delivery of a final comprehensive report.
Proposed Fee
Not to exceed budget of $85,620 based on a time and materials basis.
29 30
CALIPATRIA SERVICE AREA PLAN
Prepared For:
The City of Calipatria
125 North Park Avenue
Calipatria, CA 92233
(760) 348-4141
Contact: Romualdo Medina
Updated January 2018
31 This Page Intentionally Left Blank.
32 City of Calipatria i SERVICE AREA PLAN
JANUARY 2018
Table of Contents
1.0 EXECUTIVE SUMMARY ................................................................................................ 1-1 I. POPULATION PROJECTIONS ............................................................................... 1-1 II. PUBLIC FACILITY ANALYSIS ............................................................................. 1-2
2.0 INTRODUCTION .............................................................................................................. 2-1 I. BACKGROUND ON THE CITY OF CALIPATRIA. .............................................. 2-1 II. PURPOSE OF THE SERVICE AREA PLAN .......................................................... 2-1 III. ORGANIZATION AND USE OF THE SERVICE AREA PLAN ........................... 2-1
3.0 GROWTH AND PHASING PROJECTIONS .................................................................... 3-1 I. INTRODUCTION ..................................................................................................... 3-1 II. PROJECTED POPULATION INCREASE ............................................................... 3-1 III. AREAS OF ANNEXATION ..................................................................................... 3-1 IV. EXISTING LAND USE ............................................................................................ 3-2 V. PLANNED LAND USE ............................................................................................ 3-2 VI. BUILDOUT PROJECTIONS .................................................................................... 3-2
4.0 PUBLIC FACILITIES AND SERVICES .......................................................................... 4-1
4.1 ADMINISTRATIVE FACILITIES ........................................................................... 4-1
4.2 WASTEWATER FACILITIES ................................................................................. 4-5
4.3 FIRE FACILITIES................................................................................................... 4-11
4.4 LAW ENFORCEMENT .......................................................................................... 4-16
4.5 LIBRARY FACILITIES .......................................................................................... 4-21
4.6 PARK AND RECREATIONAL FACILITIES ....................................................... 4-24
4.7 CIRCULATION FACILITIES ................................................................................ 4-28
4.8 DRAINAGE FACILITIES ...................................................................................... 4-34
4.9 WATER FACILITIES ............................................................................................. 4-37
5.0 FINANCING ...................................................................................................................... 5-1 I. INTRODUCTION ..................................................................................................... 5-1 II. FINANCIANG OPORTUNITIES AND CONSTRAINTS ....................................... 5-1 III. FACILITY FINANCING .......................................................................................... 5-7
6.0 AVAILABILITY OF SERVICES NOT PROVIDED BY THE CITY .............................. 6-1 I. WATER FACILITIES ............................................................................................... 6-1 II. SCHOOLS ................................................................................................................. 6-1 III. TELECOMMUNICATIONS ..................................................................................... 6-1 IV. NATURAL GAS ...................................................................................................... 6-1 V. ELECTRIC ................................................................................................................ 6-2 33 City of Calipatria ii SERVICE AREA PLAN
JANUARY 2018
List of Tables
Table 1.1-1 Population Projection .......................................................................................... 1-1 Table 1.2-1 WWTP & Sewer Facility Future Demand .......................................................... 1-3 Table 1.2-2 Fire Facilities Future Demand ............................................................................ 1-4 Table 1.2-3 Law Enforcement Future Demand ...................................................................... 1-6 Table 1.2-4 Library Facilities Future Demand ....................................................................... 1-7 Table 1.2-5 Park & Recreational Facilities Future Demand ................................................... 1-9 Table 1.2-6 Water Future Demand ....................................................................................... 1-13 Table 3.2-1 Growth and Phasing Project Population .............................................................. 3-1 Table 4.1-1 City Administrative Facilities ............................................................................. 4-2 Table 4.1-2 Future Funding Costs .......................................................................................... 4-3 Table 4.2-1 Flow Capacity ...................................................................................................... 4-5 Table 4.2-2 Future MGD ....................................................................................................... 4-8 Table 4.2-3 Future Costs for Wastewater Facilities................................................................ 4-9 Table 4.3-1 Future Personnel Demand ................................................................................. 4-14 Table 4.3-2 Future Cost Estimate for Fire Services .............................................................. 4-15 Table 4.4-1 Law Enforcement Future Personnel Demand ................................................... 4-19 Table 4.4-2 Future Cost Estimate for Police Services .......................................................... 4-19 Table 4.5-1 Future Demand for Library Facilities ................................................................ 4-22 Table 4.5-2 Future Costs for Library Facilities .................................................................... 4-23 Table 4.6-1 Demand for Future Parks .................................................................................. 4-26 Table 4.6-2 Future Funding Costs for Parks ......................................................................... 4-27 Table 4.7-1 Roadway Design Standards ............................................................................... 4-28 Table 4.7-2 Future Cost Estimate for Circulation facilities .................................................. 4-32 Table 4.8-1 Future Cost Estimate for Drainage Services ..................................................... 4-36 Table 4.9-1 Future Demand for Water Facilities .................................................................. 4-38 List of Figures
Figure 2-1 City Limits and Sphere of Influence ......................................................................... 2-2 Figure 3-1 Existing Land Use Map ............................................................................................ 3-3 Figure 4.1-1 Existing Administrative Facilities ............................................................................. 4-4 34 City of Calipatria ii SERVICE AREA PLAN
JANUARY 2018
Figure 4.2-1 Wastewater Treatment Plant Vicinity Map and Service Area .................................... 4-7 Figure 4.3-1 Existing Fire Station Facilities ................................................................................ 4-12 Figure 4.4-1 Law Enforcement Facilities .................................................................................... 4-17 Figure 4.6-1 Park Locations ....................................................................................................... 4-25 Figure 4.7-1 Street System ......................................................................................................... 4-30 APPENDIX A – 2017/2018 APPROVED BUDGET
APPENDIX B –SEWER ORDINANCE AND FEES
APPENDIX C – CURRENT FIRE AGREEMENT
APPENDIX D – FINANCIAL STATEMENTS
APPENDIX E – WASTEWATER RATE STUDY
35 City of Calipatria 1-1 SERVICE AREA PLAN
JANUARY 2018
1.0 EXECUTIVE SUMMARY
The purpose of the Service Area Plan (Plan) is to provide the Imperial County Local Agency Formation Commission (LAFCO) with enough information to demonstrate that future public facilities have been identified and will be available to serve future development within the Sphere of Influence in accordance with the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000. This Plan may also be used by City staff and residents to determine future demand for public facilities and services. This document complies with the requirements of Section 56653(b) regarding the preparation of a plan for providing services (Service Area Plan) and provides the information necessary for LAFCO to conduct a municipal services review in compliance with Section 56430.
The following definitions will be helpful in understanding this executive summary:
Population Projections- Population projections provide the anticipated population in five year increments up to the year 2035 and were derived using estimates from the California Department of Finance E-5 City/County Population and Housing Estimates which includes a breakdown of those in households and group quarters (prison). In most cases throughout this document, only the household population was used to determine the demand for most public facilities. Prison population was used to analyze the demand for water and wastewater services.
Performance Standard- A performance standard is the desired level of service that a public agency must provide.
Facility Analysis- The facility analysis determines the existing and future impacts or demands of public facilities and a per-capita cost based on the 17/18 Adopted Budget (Appendix A).
I. POPULATION PROJECTIONS
The population projections are taken from the 2017 California Department of Finance which had the current 2017 population estimated at 3,696. An additional and approximate institutionalized population capacity of 4,000 are inmates at the Calipatria State Prison. For the purposes of this Service Area Plan the inmates are subtracted from the total population to leave a net number of residents. These net numbers are used to calculate future demand, per capita costs, and future costs for services in Calipatria.
Table 1.1-1 Population Projections
Year Projected Population
(Excluding inmates)
2017 3,696
2020 3,764
2025 3,880
2030 4,000
2035 4,124
Source: 2017 California Department of Finance
36 City of Calipatria 1-2 SERVICE AREA PLAN
JANUARY 2018
II. PUBLIC FACILITY ANALYSIS
ADMINISTRATIVE FACILITIES
Performance Standard- 2,430 square feet minimum plus 240 square feet per 1,000 residents Existing Facilities- City Hall: 4,851 sq. ft.
Existing Demand- 4,024 SF
Adequacy- Building Square Footage Existing= 4,851 sf
Demand= 4,024 sf
Surplus = 827 sf
Future Demand- Additional 150 sf beyond existing demand which can be accommodate with the existing surplus.
Mitigation- A-1 Prepare a precise public facilities plan for the government administrative offices and land uses, in conformance with General Plan Public Facilities Land Uses Goal 1. Such a plan would specifically discuss the adequacy of existing facilities, anticipate future needs of the City, and identify opportunities for expansion to properly accommodate City growth.
A-2 Continue to periodically review the administrative facilities and personnel of the City through the preparation of annual reports.
Such review will identify staffing and budgetary concerns as City growth continues to increase the demand on facilities and staff. 37 City of Calipatria 1-3 SERVICE AREA PLAN
JANUARY 2018
Funding Sources- General Fund- property and sales tax, licenses and permits, fines and penalties, charges for services and other miscellaneous sources. Special Revenue Transfers to the General Fund that directly or indirectly fund administrative services.
Annual Budget $651,080
(2017/2018)-
Cost Per Capita- $176.16
WASTEWATER TREATMENT AND SEWER FACILITY CAPABILITY
Performance Standard- 80 percent capacity at peak flow
Existing Facilities- Aeration system
Four ponds- 1 MGD capacity
15 miles of sewer lines of clay pipe, 6” to 8”, pvc pipe 6” to 15” Capacity is 1.7 MGD
Existing Demand- 1 MGD
Adequacy- Capacity = 1.7 MGD
Demand = 1.0 MGD
Total = .7 MGD surplus
The Holt Group Inc. has completed a preliminary Engineering Report for Improvements to the Wastewater System for the City of Calipatria.
Future Demand-
Table 1.2-1 WWTP & Sewer Facility Future Demand
Year Projected Population
(Excluding inmates)
MGD
2020 3,764 1.43
2025 3,880 1.45
2030 4,000 1.46
2035 4,124 1.47
Mitigation- S-1 Continue to periodically review the wastewater rate and financing structure to assure adequate funding for the implementation of new projects and the maintenance of existing facilities.
S-2 Prior to the recordation of a Final Map for a development project proposed within the City boundaries or the City Service Area Boundaries, the City shall require a development agreement indicating that adequate wastewater service would be available to the completed project.
Funding Sources- The primary sources of revenue for wastewater treatment and conveyance facilities are the sewer service charges and sewer connection fees. A copy of the ordinance and fee schedule for the 38 City of Calipatria 1-4 SERVICE AREA PLAN
JANUARY 2018
system is included in Appendix B to this Service Area Plan.
Annual Budget- $403,150 costs
(2017/2018)
Cost Per Capita- $109.07 per capita per year
FIRE FACILITIES
Performance Standard- The Calipatria Fire Department has established a performance standard for response time of 3 to 4-minute.
The performance standard for fire facilities is 1,157 square feet per 1,000 population. Considering the building facilities are currently more than adequate and can accommodate growth, this standard may need to be reassessed as demand increases.
The performance standard for fire personnel for the City of Calipatria is four per 1,000 population.
Existing Facilities- One (1) Type 1 Engine, (City Owned) One (1) 50 Foot Quint with ladder (City Owned)
One (1) 2,500 Water Tender -Tactical (City Owned)
One (1) Command Vehicle (City Owned)
One (1) Utility Vehicle (City Owned)
One (1) Type 3 4x4 Brush Engine, Contract Engine
One (1) Light Tower-Generator, Trailer Mounted (OES Owned) One (1) Hazards Materials/Incident Command (IID Owned)
Existing Demand- 4,575 SF
16 personnel (2 paid full time, 7 part time, and 7 paid call) Adequacy- Fire protection services currently meet the needs of the City.
Future Demand-
Table 1.2-2 Fire Facilities Future Demand
Year Projected Population
(Excluding inmates)
Future Personnel
Demand
Future Square
Footage Demand
2020 3,764 14.8 3,764 SF
2025 3,880 15.3 3880 SF
2030 4,000 15.8 4,000 SF
2035 4,124 16.3 4,124 SF
39 City of Calipatria 1-5 SERVICE AREA PLAN
JANUARY 2018
Mitigation- F-1 Update and/or revise the performance standard or performance goal for personnel presented in the Service Area Plan. A standard may be set in terms of engineers/firefighters on staff per 1,000 City residents.
An official standard for personnel would enable the City and the Calipatria Fire Department to better analyze existing and future performance and quantify the need for additional personnel. Fire performance standards will be developed within six months of the finalization of this Service Area Plan by the City of Calipatria.
F-2 Establish a performance standard or performance goal for vehicles. A standard may be set in terms of fire trucks per 1,000 City residents.
An official standard for vehicles would enable the City and the Calipatria Fire Department to better analyze existing and future performance and quantify the need for additional equipment. Fire performance standards will be developed within six months of the finalization of this Service Area Plan by the City of Calipatria.
F-3 Continue the periodic review of number of calls and responses to determine the adequacy of existing service and any need for improvement or additional resources.
F-4 Pursue additional finances to find additional personnel, equipment, and vehicles of the Calipatria Fire Department in addition to secure additional space for storage of some equipment apparatus.
Funding Sources- Property and sales taxes from the General Fund and from the fire service contract with the County of Imperial, responses under the California Fire Assistance Agreement, of which 37 percent of the refunds are placed into the Calipatria capital outlay account. In addition, the Department has an impact/mitigation fee schedule, as well as billing for medical aid services, and repairs and maintenance for other City departments.
Annual Budget $383,650 cost
(2017/2018)-
Cost Per Capita- $103.80 per capita (excluding prison population) 40 City of Calipatria 1-6 SERVICE AREA PLAN
JANUARY 2018
LAW ENFORCEMENT
Performance Standard- 1 officer/1,000 population
3-minute emergency response time
Existing Facilities- One (1) Police Chief
Three (3) full time police officers
1 part time officer
4 black/white patrol cars
1 unmarked patrol vehicle
1 PAL van
1 PAL vehicle
2,060 square feet of building
Existing Demand- 4 personnel
Adequacy- According to the Police Chief, the facilities are less than adequate to meet the demands of the City, both in square footage and personnel.
Future Demand-
Table 1.2-3 Law Enforcement Future Demand
Year Projected Population
(Excluding inmates)
Future Personnel
Demand
2020 3,764 4.0
2025 3,880 4.0
2030 4,000 4.0
2035 4,124 4.5
Mitigation- LE-1 Establish a performance standard for facility space in order to enable the City and the Calipatria Police Department to better analyze existing and future performance, determine the feasibility of service to areas in the County, and determine the need for additional resources.
LE-2 Update and/or revise the performance standards for personnel presented in this Service Area Plan. Official standards enable the City and the Calipatria Police Department to better analyze existing and future performance, determine the feasibility of service to areas in the County, and determine the need for additional resources.
LE-3 Pursue additional finances to fund additional personnel, equipment, and vehicles of the Calipatria Police Department.
41 City of Calipatria 1-7 SERVICE AREA PLAN
JANUARY 2018
LE-4 Obtain additional sworn personnel, non-sworn personnel, and vehicles to meet the existing and future deficit of officers identified according to the performance standard.
LE-5 Review existing development impact fees for Calipatria Police Department services. The Police Protection Facilities Development Charge is a developer fee imposed on any new construction within the City limits. Adopted by Resolution 91-11 on October 8, 1991, this is a one-time developer fee so that the City could reasonably and adequately provide the necessary police protection. Identify necessary improvements to the current fee structure, and implement revised fee structure.
Funding Sources- A portion of financing for law enforcement is currently financed by property and sales taxes from the General Fund. Other funding sources include the Narcotics Task Force, State C.O.P.S. Grant.
Annual Budget $462,350 cost
(2017/2018)-
Cost Per Capita- $ 125.09 per capita
LIBRARY FACILITIES
Performance Standard- 500 square feet per 1,000 population.
Existing Facilities- Floor area 2,634 sq. ft
Number of Books 11,000
Number of Reader seats 30
Number of Computers 5
Staffing 1.5
Existing Demand- 2,634 SF
Adequacy- According to the library staff, the existing facilities are adequate.
Future Demand-
Table 1.2-4 Library Facilities Future Demand
Year Future Demand for
Library Facilities
2020 2,465 SF
2025 2,541 SF
2030 2,620 SF
2035 2,742 SF
42 City of Calipatria 1-8 SERVICE AREA PLAN
JANUARY 2018
MitigationL-1 Continue to periodically review the facilities and personnel of the Calipatria Public Library through the preparation of annual reports.
Such review will identify staffing and budgetary concerns as City growth continues to increase the demand on library facilities and staff.
L-2 Update and/or revise the library performance standards presented in this Service Area Plan with which to analyze the adequacy of existing and future resources and to determine the need for additional resources and staffing. Such a standards may be developed in terms of number of books, computers, or reader seats per 1,000 City residents, number of staff members per 1,000 residents, and/or square footage of library building area per 1,000 residents.
L-3 Continue to apply for all possible library funding opportunities from the State.
L-4 Continue to accept donations of money and supplies as a means of augmenting library services while conserving allocated finances.
Funding Sources- Library facilities janitorial maintenance is currently financed by sales taxes from the City General Fund. The library operations, resources, and staff are provided by the County of Imperial per agreement.
Annual Budget
(2017/2018)-
Cost Per Capita
About $5,670 of tax dollars are raised in Calipatria proper through property taxes.
$ 1.53 per capita
43 City of Calipatria 1-9 SERVICE AREA PLAN
JANUARY 2018
PARK AND RECREATIONAL FACILITIES
Performance Standard- 5.0 acres/1000 population
Existing Facilities- 11.87 acres
Adequacy- Parkland Acreage
Existing= 11.87
Demand= 16.445
Total= (4.575) SF (Deficiency)
Future DemandTable 1.2-5 Park & Recreational Facilities Future Demand Year Demand for Future
Parks
2020 4.00 acres
2025 4.00 acres
2030 4.00 acres
2035 4.25 acres
Mitigation- P-1 Current funding sources should continue to be used as a source for financing park and recreational facilities.
P-2 Require developers of new subdivisions to dedicate park land and/or pay development impact fees for the improvement and expansion of existing park and recreational facilities.
P-3 Continue to implement a five-year capital improvement plan for all park and recreational facilities within the City as recommended by the General Plan.
Funding Sources- Current- Park facilities are currently financed by property and sales taxes from the General Fund, Proposition 40 and by impact and user fees.
Future- Continue to use existing sources, Community Facilities District, Special Benefit Assessment District, Community Development Block Grants, and/or other state or federal grants.
Annual Budget
(2017/2018)-
Cost Per Capita
$83,270.00
$22.53
44 City of Calipatria 1-10 SERVICE AREA PLAN
JANUARY 2018
CIRCULATION FACILITIES
Performance Standard- A traffic level of service (LOS) C or better as the standard for all major intersections within the City.
Existing Facilities- The major north/south arterial system consists of Sorenson Avenue/State Highway 111, Lyerly Road, International Blvd., and East Avenue. The major east/west arterial system consists of Main Street/Highway 115, Young Road, Date Street, and Bowles Road.
Other facilities include the Calipatria Municipal Airport and the Union Pacific Railroad.
Adequacy- The existing circulation system is generally adequate to accommodate the current needs of the City in that paved roadways properly link existing residential, commercial, and industrial development.
Future Demand- Improvements to circulation facilities will be provided concurrently with new development. Developers will construct required internal street improvements associated with each project.
Timing for these improvements will be based on the timing for future development.
Mitigation- C-1 Continue to periodically review the list of approved roadway capital improvement projects slated for implementation by the City to determine project status, need for revision of the program schedule, and budgetary needs.
C-2 Review the existing development impact fees schedule for circulation and roadway projects, identify necessary improvement to the current fee structure, and implement revised fee structure.
Funding Sources- General Fund and the Local Transportation Authority (LTA) Measure D Sales Tax Fund, Gas Tax, and Developer funding Annual Budget
(2017/2018)-
$707,046.00
Cost Per Capita- $191.30 per capita
45 City of Calipatria 1-11 SERVICE AREA PLAN
JANUARY 2018
DRAINAGE FACILITIES
Performance Standard- No formally adopted performance standards Existing Facilities- The City prepared a Stormwater Facility Master Plan in 1995. The underground drainage facilities primarily exist in the downtown portion of the City.
Adequacy- The City’s stormwater drainage facilities are primarily surface flow facilities and are adequate to meet light rainfall events but would be inadequate for 25-year storm events. The area west of Railroad Avenue has a storm water drainage system while the area east of Industrial Avenue does not.
Future Demand- As the City continues to grow, additional impervious surfaces will be constructed over agricultural land or otherwise undeveloped land, disenabling storm water and urban runoff from seeping into the ground in its natural drainage pattern. This will require consideration for additional drainage facilities to prevent flood conditions.
Mitigation- D-1 Continue to implement the design recommendations set forth in the Citywide Stormwater Facility Master Plan and Hydrology Study (1995, The Holt Group, Inc).
D-2 Require new roadways within the City boundaries and the City Sphere of Influence boundaries to meet City requirements for provision of gutter features and slopes to properly convey storm flow.
D-3 Continue to require that new development projects address potential drainage issues and provide adequate facilities to convey storm flow. If developments would drain into facilities of the City’s system, require that the developer consult with the City Manager and the City Engineer to assure that planned improvements are engineered and constructed to City standards. 46 City of Calipatria 1-12 SERVICE AREA PLAN
JANUARY 2018
Funding Sources- Funded by developers as projects are implemented. However, the estimated annual cost to operate the maintenance of existing drainage facilities is $2,000.00, which is taken from the General Fund.
Annual Budget $2000.00 cost includes weed abatement and control. (2017/2018)-
Cost Per Capita- $ .54 per capita per year
47 City of Calipatria 1-13 SERVICE AREA PLAN
JANUARY 2018
WATER FACILITIES
Performance Standard- Southern California Water Company operates the system under standards set by the Department of Health Service (Title 22) and the Public Utilities Commission (General Order 103). These set standards regarding water quality, minimum pressures, and meter accuracy.
Existing Facilities- Water flows by gravity from an IID canal to four settling basins. The water flows in series through the four settling basins.
They have a total capacity of 4.23 MG.
Five boosters with a rated capacity of 5,500 gpm pump water from the last basin through five pressure filters. Water flows from the filters directly to the distribution system. The distribution system has approximately 94,000 feet of main ranging in size from 2” to 16”. Most of the pipe material is AC or PVC. There is no gravity storage.
Existing Demand- Approximately 2.5 MGD.
Adequacy- The existing capacity is 6 MGD.
Future Demand-
Table 1.2-6 Water Future Demand
Year Projected Population with
Prison Population
MGD
2020 7,764 0.78
2025 7,880 0.79
2030 8,000 0.80
2035 8,124 0.81
Mitigation- None. It is all privately owned and operated.
Funding Sources- The primary sources of revenue for water treatment and distribution facilities are the water service charges. The City of Calipatria is not involved in funding or providing water services, which are strictly owned and operated by Southern California Water Company. The following rate schedule was obtained from the American States Water Company web site of which Southern California Water Company is a subsidiary.
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2.0 INTRODUCTION
I. BACKGROUND ON THE CITY OF CALIPATRIA
The City of Calipatria (City) was incorporated on February 28, 1918, as a general law city in the State of California. It is located in the north end of the Imperial Valley within the Southeast Desert Air Basin (SEDAB). The City has an arid climate with hot, relatively humid summers and very mild, pleasant winters.
The City Limits and Sphere of Influence for the City of Calipatria is shown on Figure 2-1. The City of Calipatria is approximately 899 acres plus two additional tracts of land that are not connected to the City, including the Calipatria Prison, which is 1,227.05 acres located northeast of the City and the Wastewater Treatment Plant, which is approximately 177.5 acres located northwest of the City. The Calipatria State Prison provides stable employment for many City residents. The City is known as having the tallest flagpole in the Imperial Valley at 180 feet tall.
The top of the flagpole is located at Sea Level and symbolizes friendship.
II. PURPOSE OF THE SERVICE AREA PLAN
The City Limits and Sphere of Influence for the City of Calipatria is shown on Figure 2-1. The City of Calipatria is approximately 899 acres plus two additional tracts of land that are not connected to the City, including the Calipatria Prison, which is 1,227.05 acres located northeast of the City and the Wastewater Treatment Plant, which is approximately 177.5 acres located northwest of the City. The Calipatria State Prison provides stable employment for many City residents. The City is known as having the tallest flagpole in the Imperial Valley at 180 feet tall.
The top of the flagpole is located at Sea Level and symbolizes friendship.
III. ORGANIZATION AND USE OF THE SERVICE AREA PLAN
This SAP outlines the City’s existing public services and facilities, estimates the current and future anticipated demand for such facilities and services, and describes how necessary facilities and services will be or may be developed and extended to meet demands. The SAP is intended to demonstrate the City’s intent and ability to provide adequate services to the SOI boundaries at the time of annexation. An approximately 20-year planning horizon is used to forecast growth, and the estimated demands and provision to meet demands are based on population projections in five-year increments until 2035. Population projections were derived using estimates from the California Department of Finance E-5 City/County Population and Housing Estimates which includes a breakdown of those in households and group quarters (prison). In most cases, only the household population was used to determine the demand as the City only provides wastewater services to the prison population. Prison population is constantly in flux so an estimate of 4,000 inmates were used to project future demand in water and wastewater. 50 City of Calipatria SERVICE AREA PLAN
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Figure 2-1 City Limits and Sphere of Influence
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The document is organized into the following six chapters that satisfy the requirements set forth in the LAFCO guidelines.
Chapter 1.0 EXECUTIVE SUMMARY: provides a brief summary of the SAP, highlighting key information regarding demand and financing.
Chapter 2.0 INTRODUCTION: outlines the purpose and intent of the SAP and presents the layout of the SAP to help the reader use the document. This chapter also gives a background of the City and of the planning documents that enabled the preparation of the SAP.
Chapter 3.0 GROWTH PROJECTIONS: provides general information about projected population, current and future land use trends in the City and the City’s SOI, and the implications of these trends for the development of City services and facilities.
Chapter 4.0 FACILITIES AND SERVICES: details the current and planned facilities and services, their current and projected adequacy, measures to ensure adequacy, and how such measures will be achieved and financed. An analysis of the following facilities and services are provided:
•Administrative Facilities
•Drainage Facilities
•Fire Facilities
•Law Enforcement
•Library Facilities
•Park and Recreational Facilities
•Circulation Facilities
•Wastewater Treatment and Sewer Facilities
•Water Facilities
Analysis for each public service in the SAP is based on the standards developed by LAFCO.
Each subchapter of Chapter 5 contains the following four sections:
1. Performance Standard: A description of any standards or goals that have been adopted by the City to the review of the adequacy of service within the existing and future timeframes.
2. Facility Planning and Adequacy Analysis: An inventory of the existing facilities, the adequacy of the facilities when compared to existing demands, the anticipated demand for facilities pursuant to growth of the City, and the phasing of the demand for facilities.
3. Financing: An explanation and identification of how services and facilities are currently being funded, including a per capita cost, and how future services and facilities may be funded.
4. Mitigation: A series of recommendations to ensure that adequate facilities will be provided and that proper levels of service will be maintained. 52 City of Calipatria SERVICE AREA PLAN
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Chapter 5.0 FINANCING: identifies all of the potential funding mechanisms for public services and facilities provision that are available to the City. This section presents potential funding sources and then identifies how each service or facility sector is currently funded and appropriate future funding opportunities, as well as cost saving opportunities.
Chapter 6.0 SERVICES NOT PROVIDED BY THE CITY: provides an overview of services not provided by the City such as schools, electricity, and telecommunications.
APPENDICES: provides the technical material used in the preparation of this SAP as appendices.
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3.0 GROWTH AND PHASING PROJECTIONS
I. INTRODUCTION
The phasing projections section provides an estimate for where and when development within the areas of annexation will be phased into the City of Calipatria. Although phasing projections are difficult to predict with precision, they are beneficial to the planning of public facilities to ensure level of service standards are continually met.
The City of Calipatria is approximately 899 acres in addition to two other tracts of land that are not connected to the City, including the Calipatria Prison, which is 1,227.05 acres located northeast of the City and the Wastewater Treatment Plant, which is approximately 177.5 acres located northwest of the City. Considering the amount of developable land within the City, the need for annexation in order to accommodate growth does not currently exist.
II. PROJECTED POPULATION INCREASE
Although Calipatria’s population includes institutionalized inmates at the Calipatria State Prison, this Service Area Plan will only examine the non-institutionalized population. The City only provides limited services to the Prison (mainly wastewater treatment services). Calipatria’s total population has been decreasing since 2010 according to population estimates prepared by the Department of Finance. The total population in 2010 was 7,705 and 7,555 in 2017. The population in group quarters (prison) is decreasing but the total residential population grew from 3,541 persons in 2010 to 3,696 in 2017 at an average growth rate of 0.6% per year. Based on this growth, Calipatria’s residential population is expected to be 3,764 in 2020 and 3,880 in 2025.
Table 3.2-1 Growth and Pashing Project Population
Year Projected Population
(Excluding inmates)
2020 3,764
2025 3,880
2030 4,000
2035 4,124
III. AREAS OF ANNEXATION
The City has ample of land within the City Limits for infill development. Thee are currently no plans for annexation to the City of Calipatria. The area with the most potential for annexation in the next 5-10 years is located west of the City limits adjacent to Lyerly Road. 54 City of Calipatria 3-2 SERVICE AREA PLAN
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IV. EXISTING LAND USE
Existing land use in the City is governed by the provisions of the City of Calipatria Zoning Ordinance, adopted in 2013 and is guided by the goals and policies presented in the General Plan. By implementing the language of the General Plan Land Use Element, the City dictates what type of land uses are allowed throughout specific areas within its boundaries. The General Plan Land Use Element lists the following land use designations: Low Density Residential, Medium Density Residential, High Density Residential, Open Space Recreational and Opens Space Agriculture; Public Facility; General Commercial, Airport Commercial, Downtown District, Light Industrial, Heavy Industrial, Airport Light Industrial, and Specific Plan Area (Figure 3-1).
Much of the land surrounding the City is involved in agricultural uses, as farming has historically been a principal component of the region’s economy. It is generally the City’s policy to allow continuation of existing agricultural activity on land while planning for the development of this land for other uses.
V. PLANNED LAND USE
Planning and development within the City boundaries is guided by the goals and policies of the General Plan Land Use Element. Through the implementation of this element and the application of the land use designations detailed above, the City is able to foresee where and to what extent growth would occur within its boundaries. Generally speaking, the City’s land use policy encourages infill development within the boundaries of existing developed areas instead of new development of agricultural lands or vacant lands in order to best utilize existing facilities and services. Figure 3-1 is an accurate representation of the anticipated future land uses.
It is assumed that all of the land within the City’s Sphere of Influence will one day be annexed into the City proper. The General Plan does not provide a specific schedule for the annexation of land to the City.
VI. BUILDOUT PROJECTIONS
There are an estimated 1,122 total housing units as of January 2017 according to the Department of Finance. If all lots that are currently vacant but zoned for residential development are fully developed, it would result in approximately 936 additional units at full buildout (Calipatria Housing Element 2017). Growth in residential construction has been stagnant whereby only one new house was constructed in the past seven years.
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Figure 3-1 Existing Land Use Map
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4.0 PUBLIC FACILITIES AND SERVICES
The following chapter provides a detailed account of the various public services and facilities that are developed, maintained, and operated by the City. The section covers facilities and services for City administration, drainage, fire, law enforcement, library, parks and recreation, circulation and roadways, wastewater treatment and sewer, and water. For each of these facilities areas, an inventory of existing facilities is given and performance standards are identified (where applicable) to gauge the effectiveness and adequacy of the existing facilities. Demands for future facilities are discussed relative to projected growth outlined in Chapter 3 above. Where applicable, plans for future facilities are discussed. Discussion is presented regarding the current funding methods for each facilities area and the prospective sources of funding that could be used in the future. Finally, mitigation measures are presented that would aid the City in ensuring future adequacy and efficiency.
4.1 ADMINISTRATIVE FACILITIES
I. PERFORMANCE STANDARD
There are no adopted performance standards for administrative facilities for the City of Calipatria, however, performance standards can be established based on the number of personnel needed to service a certain amount of population. There are currently five (5) employees servicing the needs of the City’s existing 3,696 residents. Although budgetary constraints have prevented the hiring of additional necessary employees, the City has hired a recreation program administrator in the past. Based on this information, a ratio of six (6) employees is required for 3,696 residents or, stated another way, 1.6 full time equivalent (FTE) employee for every 1,000 residents.
Administrative services are currently performed out of the existing 4,851 square-foot City Hall which is comprised of a lobby, Council Chambers, a conference room, file storage rooms, office space, and restrooms. There are two (2) walled offices, while the rest of building contains an open-concept 1,727 square-foot office area. There are currently three (3) employees utilizing approximately 900 square feet of the open space area, and according to City Staff, there is plenty of room to house the current number of employees with additional room more employees. Open space offices can accommodate one employee for every 100-150 square feet of space, therefore another 4.6 employees. Because 1.6 FTE employees are needed for every 1,000 residents, a performance standard of 240 square feet per 1,000 residents (1.6 FTE x 150 square feet) per employee will be used for this Service Area Plan.
II. FACILITY PLANNING AND ADEQUACY ANALYSIS
This analysis provides an inventory of the existing City Administrative facilities owned by the City of Calipatria, the existing and future demand for facilities as well as a projected phasing schedule. The purpose of this analysis is to determine if the existing facilities are adequate and to identify approximately when additional facilities will be needed in order to meet future demand.
Administrative services are performed out of the 4,851 square-foot City Hall located at 125 North Park Avenue. The facility is comprised of the following spaces:
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4.1-1 City Administrative Facilities
Administrative Facility Area Square Feet
Council Chambers: 770 sf
Lobby: 327 sf
Bathroom Area: 375 sf
Storage: 773 sf
Conference Room: 185 sf
City Manager’s Office: 360 sf
Finance Officer’s Office 334 sf
Open-Concept Office Area: 1,727 sf
Total 4,851 sf
Adequacy of Existing Facilities
The existing City Administrative facilities are sufficiently sized and adequate, and the buildings are generally in acceptable condition and spacious enough to accommodate the scope and scale of City services. The existing amount of office space and meeting space is more than adequate to accommodate the employees, customers, and users of City administrative facilities. There is approximately 827 square feet of unused space within City Hall which is an indication that the existing administrative facilities is more than adequate to serve the existing population.
Future Demand for Facilities
As the City of Calipatria continues to grow, so does the need for administrative facilities, but the City’s growth is fairly modest at 0.6% per year. In 2035, the estimated population will only increase by 428 persons for a total of 4,124 residents. As stated previously, a total of 1.6 FTE employees are needed for every 1,000 residents. The 2035 population will require a total of 6.6 personnel (1.6 FTE x 4.124). The additional 0.6 employee will need 150 square feet. As there is an excess of 827 square feet in the existing City Hall building, there is more than sufficient room to accommodate future personnel to address the 2035 population.
Opportunities for Shared Facilities
In order to reduce administrative service costs, the City of Calipatria out sources some of the administrative services such as City Attorney, City Planner, City Engineer and Special Project Manager.
Phasing
There are currently no plans for expansion of City Hall. There is ample room for growth beyond the time span examined in this Service Area Plan.
III. FUNDING
Funding for administrative facilities is currently provided by the General Fund. Specific revenue sources include property and sales tax, licenses and permits, fines and penalties, charges for 58 City of Calipatria SERVICE AREA PLAN
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services and other miscellaneous sources. Additionally, there are Special Revenue Transfers to the General Fund that directly or indirectly fund administrative services. The budget covers utilities and building maintenance for the shop, City Hall and Fire Department building. It also covers the City Hall debt.
Per Capita Costs
The City of Calipatria budgeted $651,080 in costs for FY 2017/2018. The current population of 3,696 is taken from the California Department of Finance. Using the current population of 3,696 (which excludes inmate population), administrative facilities and services costs are per resident.
This data was calculated by dividing the tax dollars raised in Calipatria that are expended for administrative services by the existing (net) population. • $651,080 cost/ 3,696 residents = $ 176.16 per capita
Future Funding Costs
Table 4.1-2 Future Funding Costs
Year Projected Population
(Excluding inmates)
Future Funding Costs
2020 3,764 $663,066
2025 3,880 $683,500
2030 4,000 $704,640
2035 4,124 $726,483
Future Funding Sources
In addition to the continued use of existing funding sources, development impact fees may be established to help fund future administrative facilities demand created by future development. If additional funding is needed, then General Obligation Bonds can be issued or a citywide community facilities district can be formed.
IV. MITIGATION
In order for the City to provide to its residents adequate administrative services and to assure that future demands for facilities are properly identified and addressed, the City should implement the following measures.
A-1 Prepare a precise plan for the government administrative offices and land uses in conformance with General Plan Public Facilities Land Uses Goal 1. Such a plan would specifically discuss the adequacy of existing facilities, anticipate future needs of the City, and identify opportunities for expansion to properly accommodate City growth.
A-2 Continue to periodically review the administrative facilities and personnel of the City through the preparation of annual reports. Such review will identify staffing and budgetary concerns as City growth continues to increase the demand on facilities and staff. 59 City of Calipatria SERVICE AREA PLAN
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Figure 4.1-1 Existing Administrative Facilities
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4.2 WASTEWATER FACILITIES
I. PERFORMANCE STANDARD
The City of Calipatria owns, operates and maintains a Wastewater Treatment System which provides wastewater collection and treatment services to the Calipatria community, the Calipatria State Prison and areas immediately outside of the City limits to some isolated rural, unincorporated residences. There are performance standards for wastewater treatment facilities and wastewater collection facilities as follows:
Wastewater Treatment Plant- The Performance standards and requirements for the Calipatria Wastewater Treatment Plant are governed by the National Pollution Discharge Elimination System (NPDES) discharge permit. The City of Calipatria Wastewater Treatment Plant operates under NPDES Permit No. CA 0105015 as issued by the California Regional Water Quality Control Board, Colorado River Basin Region. The NPDES permit establishes the Waste Discharge Requirements (WDR’s) for the wastewater treatment plant. The NPDES permit establishes the rated capacity of the wastewater plant, discharge prohibitions, effluent limitations and discharge specifications, receiving water limitations, standard provisions for the operation of the wastewater treatment plant, monitoring and reporting program requirements, compliance requirements and special provisions. The NPDES discharge permit also establishes the standards and criteria by which the Calipatria Wastewater Treatment Plant operates. The facilities are designed/permitted for an 80 percent capacity at peak flow and treatment capacity of 1.73 MGD.
Collection System- The City of Calipatria utilizes standards established by the United States Environmental Protection Agency (EPA), State Water Resources Control Board’s Regional Water Quality Control Board, the Water Environment Federation (WEF) and American Water Works Association (AWWA) to establish performance standards and criteria for the wastewater collection system. Design capacity of a pipeline is the general calculated capacity of the pipeline using the Manning formula. For system analysis, peak dry weather flow (PDWF) does not exceed 75 percent of the design capacity of the pipeline. Accordingly, 25 percent of the pipeline capacity is reserved to accommodate peak wet weather flow (PWWF) incurred during wet weather conditions. The 25 percent reserve is therefore provided to account for groundwater infiltration and rainfall dependent inflow, plus additional sewer capacity reserve allowance. This 25 percent reserve contingency factor is a commonly used allowance in evaluating wastewater utilities. The following are general design criteria for determining sanitary sewer pipeline capacity:
Table 4.2-1 Flow Capacity
Pipeline Size Flow Capacity
8” to 10” 1/2 Full @ Peak Flow
12” to 18” 2/3 Full @ Peak Flow
21” and Greater 3/4 Full @ Peak Flow
Gravity pipelines should also have a general peak flow velocity of 2.0 feet per second (fps) at peak 61 City of Calipatria SERVICE AREA PLAN
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wet weather flow (PWWF) to ensure adequate flow. Pipelines that cannot reach this minimum flow velocity should be assisted with pump stations. Pump station adequacy is based on two criteria: 1) the ability of the pump station to pump the PWWF and 2) wet well adequacy for pump cycling.
II. FACILITY PLANNING AND ADEQUACY ANALYSIS
Inventory of Existing Facilities
The Wastewater Treatment Plant is located approximately 2½ miles northwest of the City between English and Brandt Road, north of Lindsay Road. The Wastewater Treatment Plant is located at 106 West Lindsey Road. Located on a 160 acre parcel of land owned by the City.
The wastewater treatment plant facility is located in the southwest corner of the 160-acre parcel of land on approximately 25 acres. The remaining 135 acres of land consists of vacant native fields. Please See Figure 4.7-2 Wastewater Treatment Plant Vicinity Map and Service Area.
Facilities consist of four ponds with a 1 MGD Capacity and an Aeration System with a total Treatment Capacity of 1.7 MGD.
The City of Calipatria owns over 15 miles of sanitary sewer collection pipelines ranging in size from 6-inch to 15-inch in diameter that collect wastewater from the urbanized City Limits before transmitting it to the Wastewater Treatment Plant at Lindsay Road. The City of Calipatria operates two lift stations into its collection system: The Delta Pump Station and the Calipatria Prison Pump Station. The facilities are operated by one part-time employee and two part-time workers.
Adequacy of Existing Facilities
The average daily flow entering the Calipatria Wastewater Treatment Facility from the Calipatria State Prison averages 471,000 gallons per day. There are currently no records of the average daily flow entering the Calipatria Wastewater Treatment Facility from the City of Calipatria Delta Street Pump Station. Based on available Public Works records (July 2015 – April 2016), the average daily effluent from the Calipatria Wastewater Treatment Plant varies with monthly effluent averages ranging between 0.61 million gallons per day (MGD) to 0.75 MGD and peaking at 1.1 MGD largely due to water conservation efforts (previously averaging 1.1). The average daily influent flow is determined to be .85 MGD to err on the conservative side.
Capacity improvements would be needed when the average daily demand at the treatment plant exceeds 80 percent of the peak permitted capacity of 1.73 MGD. The plant is currently operating at less than 50% percent of capacity and has average flows of 115 gallons per day per capita.
During the preparation of this Service Area Plan (2017), the City of Calipatria had been exceeding effluent limitations which have resulted in violations for E.Coli, Total Suspended Solids (TSS), and Biochemical Oxygen Demand 5-Day 20˚C (BOD). Violations were alleged to have occurred over six-month period from July 2008 through January 2009. Additionally, there are eight residential units in the unincorporated areas discharging wastewater into an abandoned outfall main pipeline that is in violation of standards. The City is in the processing of improving the Wastewater Treatment Plant to correct these violations as it has received 100% Grant funding from the Water Resources Control Board Clean Water State Revolving Fund Program. The project will be 100% constructed as of the end of 2018. 62 Figure 4.2-1 Wastewater Treatment Plant Vicinity Map and Service Area 63 City of Calipatria SERVICE AREA PLAN
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A headworks facility to screen the raw wastewater flow from the State Prison for removal of large objects and debris from the wastewater flow is also necessary. The debris and solids from the Calipatria State Prison periodically clog or become entangled with the aeration propellers and shafts at the Calipatria Wastewater Treatment Plant causing system failure. Effluent received from the State Prison contains excessive amounts of large debris, solids and grit from the prison sewer flow. These conditions demand excessive maintenance to an already overburdened staff of two operators and two part-time employees. It is anticipated that sometime in the near future, the City of Calipatria will need to design construct an equalization basin and headworks facility at the City owned property.
Future Demand for Facilities
As the City of Calipatria continues to grow, so does the need for wastewater services and facilities. The Joint Powers Agreement with the California Department of Corrections commits the City to reserve 0.73 million gallons per day (MGD) of the facility’s 1.73 MGD treatment capacity. This leaves an excess capacity of 1.0 MGD to respond to the needs of the residents. At a current average rate of 115 gpcd, the future population of 4,124 residents in the year 2035 will generate an estimated average demand of 0.47 MGD. The treatment plant will then be operating at 85% capacity. The Regional Water Quality Control Board generally requires agencies to begin engineering design at 80% capacity and begin construction at 90% capacity. Given that the City’s growth rate is minimal, the treatment plant is not expected to reach 90% capacity until 2062. The City of Calipatria has sufficient capacity to meet the current demands of its service area both in the short and the long term based on the anticipated population through the year 2035.
Opportunities for Shared Facilities
In order to reduce wastewater treatment facilities maintenance and capital improvement costs, the City of Calipatria outsources services requiring a Special Project Manager and certified Wastewater Treatment Plant Operator. The City has participated in studies that consider regional consolidating with Niland, however, that was determined to not be cost effective.
Phasing
Table 4.2-2 MGD
Year Projected Population
(Excluding inmates)
MGD
2020 3,764 1.43
2025 3,880 1.45
2030 4,000 1.46
2035 4,124 1.47
III. FUNDING
The primary sources of revenue for wastewater treatment and conveyance facilities are the sewer service charges and grant opportunities as they become available. There is also a sewer connection/impact fee which is a flat fee of $1,800. This cost largely covers the actual cost of 64 City of Calipatria SERVICE AREA PLAN
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connection only and leaves little revenue for capital improvement needs at the treatment facility.
The City will continue to utilize these funding sources in addition to searching for other sources to improve the existing system in order to meet future capital needs and demand. A copy of the sewer ordinance and fees is included as Appendix B of this Service Area Plan.
Improvement demands generated entirely by the Prison will need to be assessed directly to the Calipatria State Prison. It is essential for the City of Calipatria to revisit its service contract to ensure that the Prison is paying for its fair share of capital needs.
Per Capita Costs
For the fiscal year 2017-2018 Budget, the City of Calipatria costs were $403,150 for wastewater services. The current population of 7,555 is taken from the Department of Finance and includes an inmate population of 3,859. Using the current population serviced by the wastewater collection and treatment system, wastewater services costs are $53.36 per capita. This data was calculated by dividing the annual budget for wastewater services by the existing serviced population.
• $403,150 costs/7,555 population = $53.36 per capita per year Future Funding Costs
A cost estimate for future wastewater facilities is provided in the table below. These estimations were calculated by utilizing the existing per capita costs to determine future costs based on population projections. Prison population is constantly in flux so an estimate of 4,000 inmates was used to project future demand for wastewater.
Table 4.2-3 Future Costs for Wastewater Facilities
Year Projected Population
(Residents+ 4,000 inmates)
Future Costs for
Wastewater Facilities
2020 7,764 $414,290
2025 7,880 $420,490
2030 8,000 $426,883
2035 8,124 $433,473
Future Funding Sources
The current fee structure will need to be reviewed periodically. The City has not raised it’s sewer fees since 2005 and service fee revenues only cover operation and maintenance costs and don’t allow for capital need reserves. The 2017 Rate Study (in progress during September of 2017) will assess all operation, maintenance, and reserve needs. The City should periodically adjust it’s established development impact fees. Other potential revenue sources include Special Assessment Districts, Community Facilities Districts, local bond issuance and development impact fees. Because the City of Calipatria is an economically disadvantaged community it should continue to pursue grant funding from State and Federal agencies in order to subsidize impacts to residents.
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IV. MITIGATION
In order for the City to assure adequate service to its wastewater customers as development continues, the City should implement the following measures.
S-1 Continue to periodically review the wastewater rate and financing structure to assure adequate funding for the implementation of capital needs and the proper maintenance of existing facilities.
S-2 Re-evaluate the existing Service Contract with the Calipatria State Prison and ensure that the customer is paying for it’s fair share of capital improvement needs and service costs.
S-3 Prior to the recordation of a Final Map for a development project proposed within the service area, the City shall require a development agreement indicating that adequate wastewater service would be available to the completed project and that the associated costs will be borne to the development.
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4.3 FIRE FACILITIES
I. PERFORMANCE STANDARD
The Calipatria Fire Department currently has no performance standards for response times except a 3 to 4-minute out the door performance goal is maintained. The Agreement for Fire Protection Services made with the Imperial County Fire Department states that, “the County reserves the right to set the level of service expected of the Agency (City of Calipatria Fire Department).” However, no exact standards for response times are set forth in the Agreement.
Therefore, the performance standard necessary to maintain the current level of service shall not exceed the 3 to 4-minute out the door response time.
The square footage of the existing building facilities is more than adequate and can accommodate growth, and equipment is also adequate according to Chief Hall. Therefore, a performance standard can be determined based on the existing facilities square footage and the existing population at the time of the preparation of the Service Area Plan. The performance standard for fire facilities for the City of Calipatria is 1,000 square feet per 1,000 population.
Considering the current facilities are more than adequate and can accommodate growth, these standards may need to be reassessed as demand for facilities increases. The performance standard for fire personnel for the City of Calipatria is 4 per 1,000 population.
II. FACILITY PLANNING AND ADEQUACY ANALYSIS
The City of Calipatria has a contract with the County of Imperial for fire suppression in the unincorporated areas (approximately 250 square miles) surrounding the City (See Appendix C).
The current agreement is effective June 2015 and shall be self-renewed annually.
Inventory of Existing Facilities
The Calipatria Fire Department is located at 125 N. Park and is approximately 4,720 square feet.
Please refer to Figure 4.3-1 Existing Fire Facilities. There are 16 personnel (2 paid full time, 7 part time, and 7 paid call). There are 2 personnel on duty each shift, 7 days a week including Saturdays and Sundays through the summer months, but only 1 firefighter on duty Saturdays and Sundays during the winter. There is currently no night shift.
The following fire protection facilities are currently available:
One (1) Type 1 Engine, City Owned
One (1) 50 foot Quint, (same as engine but has ladder) City Owned One (1) 2,500 Water Tender, (tactical), City Owned
One (1) Command Vehicle, City Owned
One (1) Utility Vehicle, City Owned
One (1) Type 3 4X4 Brush Engine, Contract Engine
One (1) Light Tower-Generator, Trailer Mounted (OES Owned) One (1) Hazards Materials/Incident Command (IID Owned)
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Figure 4.3-1 Existing Fire Station Facilities
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Adequacy of Existing Facilities
According to Chief Hall the existing facilities are adequate. The Fire Station, which is currently 4,720 square feet, has adequate room to expand. Using the performance formula provided below, the existing demand for fire facilities is:
3,696 Existing Net Population / 1,000 population x 1,000 SF = 3,696 square feet Existing surplus of 1,024 SF
Considering the current facilities are more than adequate and can accommodate growth, these standards may need to be reassessed as demand for facilities increases.
As previously noted, there are 22 personnel, including 1 Chief, 2 Captains, and 1 Lieutenant and 16 reserves (paid per call) and 4 advanced EMT’s. While there are 2 personnel on duty at a time, the Department averages a response of 7 to 8 personnel per call. According to Chief Hall, this response is more than adequate. Using the performance formula provided below, the existing demand for personnel is:
3,956 Existing Net population x 3.94 personnel/ 1,000 Population = 14.6 personnel Using the higher ratio of 3.94 firefighter per 1,000 population, the current staffing level can protect a population of 5,583 which the City is not expected to reach until well beyond 2050. No additional equipment or facilities are needed.
The fire station is centrally located in the City of Calipatria, therefore the current response times can be maintained in the near future. However, if development occurs outside the current City Limits, response times may decrease due to the potential for simultaneous calls.
Future Demand for Facilities
As the City of Calipatria continues to grow, so does the need for fire services and facilities.
However, future growth is only expected to occur as a result of natural growth and infill development. Calipatria’s response area is not expected to grow and the Fire Department can respond to all areas of the City within the required 8-minute response time. At full build out, the City’s population is only expected to increase from the current 3,696 persons to 4,544 persons in 2045, an increase of only 848 persons. The Fire Department has sufficient personnel to protect existing and future population.
Opportunities for Shared Facilities
The City of Calipatria does have a contract with the County of Imperial for fire suppression in the unincorporated areas (approximately 250 square miles) surrounding the City (See Appendix B). The County places an engine and pays a fee to the City for the service. Under this service agreement, the City may use the contract engine placed by the County as an extra engine if needed or should one of the City units be down for maintenance. While the contract is for fire suppression only, the City has chosen to provide all services such as medical request to the 69 City of Calipatria SERVICE AREA PLAN
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contract area. This service is provided largely using City equipment. Additionally, in order to reduce fire protection services costs, the City of Calipatria and the City of El Centro maintain an agreement for fire dispatch services. The City of Calipatria is further a signatory to the California Master Mutual Aid Agreement in addition to the Imperial Valley Fire Service and Rescue Mutual Aid Plan. The City also has an automatic aid agreement with the Niland Fire District.
Phasing
Considering the current facilities are more than adequate and can accommodate growth, these standards may need to be reassessed as demand for facilities increases.
Table 4.3-1 Future Personnel Demand
Year Projected Population
(Excluding inmates)
Future Personnel
Demand
Future Square
Footage Demand
2020 3,764 14.8 3,764 SF
2025 3,880 15.3 3880 SF
2030 4,000 15.8 4,000 SF
2035 4,124 16.3 4,124 SF
III. FUNDING
Costs for the City of Calipatria Fire Department to provide fire protection services to the City of Calipatria and unincorporated areas are currently financed by property and sales taxes from the General Fund and from the fire service contract with the County of Imperial. The Department also receives funding from responses under the California Fire Assistance Agreement, of which an estimated 35 percent of the refunds are placed into the Calipatria capital outlay account. In addition, the Department has an impact/mitigation fee schedule, as well as billing for medical aid services, and vehicle repairs and maintenance for other City departments.
Per Capita Costs
For the fiscal year 2017-2018, the City of Calipatria budgeted costs were $383,643 for fire protection services. The current population of 3,696 is taken from 2017 Department of Finance population estimates and excludes inmate population. Using the current population of 3,696, fire protection services costs are $103.79 per resident. This data was calculated by dividing the annual budget of the fire department by the existing (net) population. This amount may not reflect actual costs of employing firefighters since the department generates income. It may also not reflect actual costs in the future, considering the majority of current staff are reserves and paid per call.
• $383,643 cost/ 3,696 residents = $103.79 per capita
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Future Funding Costs
A cost estimate for future fire facilities is provided in the table below. These estimations were calculated by utilizing the existing per capita costs to determine future costs based on population projections. This amount may not reflect actual costs of employing full-time firefighters in the future, considering the majority of current staff are reserves and paid per call.
Table 4.3-2 Future Cost Estimate for Fire Services
Year
Projected Population
(Excluding inmates)
Future Cost Estimate for
Fire Services
2020 3,764 $390,665
2025 3,880 $402,705
2030 4,000 $415,160
2035 4,124 $428,030
Future Funding Sources
Current funding sources for the fire facilities should continue to be used. In addition, development impact fees have been implemented to ensure costs of future demand created by future development can be funded. The impact fee established in 1991 is $300 per residential unit and .25 cents per square foot of all non-residential structures. These fees should be reassessed on a periodic basis as most jurisdictions update every five to ten years. Other possible funding sources for fire protection facilities are as follows:
• Community Development Block Grant Revolving Funds
• USDA Rural Assistance Community Facilities Program
• A Special Assessment District
IV. MITIGATION
In order for the City to assure adequate fire and emergency response service within its boundaries as development continues within the City boundaries and within the Sphere of Influence, the City should implement the following mitigation measures:
F-1 Evaluate periodically and update and/or revise the performance standard or performance goal for personnel presented in the Service Area Plan as necessary.
F-2 Establish a performance standard or performance goal for fire protection vehicles. A standard may be set in terms of fire trucks per 1,000 City residents. An official standard for vehicles would enable the City and the Calipatria Fire Department to better analyze existing and future performance and quantify the need for additional equipment.
F-3 Continue the periodic review of number of calls and responses to determine the adequacy of existing service and any need for improvement or additional resources.
F-4 Pursue additional finances to find additional personnel, equipment, and vehicles of the Calipatria Fire Department.
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4.4 LAW ENFORCEMENT
I. PERFORMANCE STANDARD
The performance standard for law enforcement personnel was established under the 2004 Service Area Plan Update by then Police Chief Gomez. The performance standard is one officer per 1,000 population. This officer performance standard was reviewed and continued to be accepted by Acting Police Chief Lyn Mora while preparing this Service Area Plan Update. There are no performance standards for response times. Presently, the department lacks the technology to track exact response times. According to Chief Mora, response times vary from one minute to five minutes. However, there are infrequent circumstances where an officer will be busy at one service call and another call will be waiting. A response time standard of 3 minutes is applied.
There are no existing performance standards for police facilities. The current police station measures 2,060 square feet. According to Acting Chief Mora, the police station is sufficient to house up to 6 police offices, so a performance standard of 343 square feet per office will be used for this Service Area Plan.
II. FACILITY PLANNING AND ADEQUACY ANALYSIS
The City of Calipatria has its own police department located at 140 West Main Street (See Figure
4.3-2 Law Enforcement Facilities). The Police Department staffs anywhere from 1-3 officers per shift (Chief included). Each shift for a police officer is 12 hours in length, while the Chief’s shift is 8 hours in length. Dispatching services are currently contracted through the City of Brawley Police Department.
The City of Calipatria Police Department also assists the California Highway Patrol and Imperial County Sheriff’s Office if the agencies do not have an officer in the near vicinity upon their request. The Calipatria Police Department also provides backup for these agencies when requested to ensure officer safety measures.
The Department handles and investigates certain calls for service in the vicinity of the Calipatria State Prison. The prison rests in the City’s jurisdiction, but is several miles away from Calipatria’s residential population.
Inventory of Existing Facilities and Staff
One (1) Police Chief
Five (3) Full time police officers
One (1) Part Time Officer
4 black/white patrol cars
1 unmarked patrol vehicle
1 PAL van
1 PAL vehicle
2,060 square feet of building
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Figure 4.4-1 Law Enforcement Facilities
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Adequacy of Existing Facilities and Staff
There are presently no performance standards for square feet of building space/personnel.
According to Chief Mora, there is little to no room to expand the existing office space. The current police station measures 2,060 square feet. This size is sufficient for up to six officers. In turn, as the demand grows the current building will not be adequate.
The Police Department currently employs 4 full-time staff, but staffs anywhere from 1-3 officers at a time. Using the performance formula, the existing demand for personnel is:
3,696 Existing Net population x 1 personnel/ 1,000 Population = 4 personnel The current population of 3,696 is taken from the 2017 California Department of Finance population estimates. Using the performance standard of 1 officer required for each 1,000 persons, there should be a minimum of 4 officers. The current demand meets this standard, considering there are 4 full time employees.
The Department handles and investigates certain calls for service in the vicinity of the Calipatria State Prison. The prison is located with the City’s incorporated jurisdiction, but is located approximately 4.4 driving miles away from Calipatria’s residential population and police station location. The inmate population was not included in the population projections to determine the existing demand considering the Police Department does not handle all incidents at the prison.
Future Demand for Facilities and Staff
As the City of Calipatria continues to grow, so does the need for law enforcement services and facilities. At a ratio of one (1) police office per 1,000 residents, the existing four (4) officers can effectively handle a 2035 population of 4,124 residents. No additional expansion of police facilities is required
Opportunities for Shared Facilities
Mutual aid services are practiced through the Police Department. Dispatching services are currently contracted through the City of Brawley Police Department. The City of Calipatria Police Department also assists the California Highway Patrol and Imperial County Sheriff’s Office if the agencies do not have an officer in the near vicinity upon their request. The Calipatria Police Department also provides backup for these agencies when requested to ensure officer safety measures.
The police station building is too small for shared facilities, however, City management may be considering consolidating law enforcement operations with City Hall which is 4,857 square feet for an administrative staff of five (one of which is part-time). 74 City of Calipatria SERVICE AREA PLAN
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Phasing
Table 4.4-1 Law Enforcement Future Personnel Demand
Year Projected Population
(Excluding inmates)
Future Personnel
Demand
2020 3,764 4.0
2025 3,880 4.0
2030 4,000 4.0
2035 4,124 4.0
III. FUNDING
A portion of funding for law enforcement is currently financed by property and sales taxes from the General Fund. Other funding sources include the Narcotics Task Force and State C.O.P.S.
Grant.
Per Capita Costs
For the fiscal year 2017-2018, the City of Calipatria budgeted costs for police was $462,349.00 (anticipated revenue of $451,849 was not taken into account) Expenses for law enforcement services were applied to a population of 3,696. The current population is taken from the 2017 California Department of Finance and does not include inmate population. Using the current population, police protection services costs are $125.09 per resident. This data was calculated by dividing the annual budget of the police department by the existing (net) population. • $462,349 cost/ 3,696 residents = $ 125.09 per capita
Future Funding Costs
A cost estimate for future law enforcement facilities and services is provided in the table below.
These estimations were calculated by utilizing the existing per capita costs to determine future costs based on population projections. The net population (Total – 4,000 inmates) was used to estimate the costs.
Table 4.4-2 Future Cost Estimate for Police Services
Year
Projected Population
(Excluding inmates)
Future Cost Estimate for
Police Services
2020 3,764 $470,838
2025 3,880 $485,349
2030 4,000 $500,360
2035 4,124 $515,871
Future Funding Sources
Current funding sources for law enforcement should continue to be used. In addition, development impact fees were established in 1991 to ensure future development contributes its proportional share to the future demand created. The Police Protection Facilities Development Charge is a developer fee imposed on any new construction within the City limits. This is a one-time developer fee so that the City could reasonably and adequately provide the necessary police 75 City of Calipatria SERVICE AREA PLAN
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protection. The fee established in 1991 is $300 per residential unit and .25 cents per square foot of all non-residential structures. These fees should be re-assessed on a periodic basis as most jurisdictions update every five to ten years. Other recommended funding sources include increasing existing department customer service fees and increasing existing City of Calipatria Ordinance fines.
IV. MITIGATION
In order for the City to assure adequate law enforcement service within its boundaries as development continues within the City boundaries and within the Sphere Of Influence, the City should implement the following mitigation measures.
LE-1 Establish a performance standard or performance goal for response times and facility space. Official standards for response times and facility space would enable the City and the Calipatria Police Department to better analyze existing and future performance, determine the feasibility of service to areas in the County, and determine the need for additional resources.
LE-2 Address shortfalls in performance standards for personnel presented in this Service Area Plan. Maintaining standards enables the City and the Calipatria Police Department to better serve the community.
LE-3 Consider the possibility of relocating to 125 North Park Avenue, currently used by City administration office and the City Council. This building is adequate to house the Police Department and may be large enough to occupy as shared facilities. Continue to pursue this option and other possible locations for adequate facilities.
LE-4 Pursue additional finances to fund additional personnel, equipment, and vehicles of the Calipatria Police Department.
LE-5 Obtain additional sworn personnel, non-sworn personnel, and vehicles to meet the future demand.
LE-6 Review existing development impact fees for Calipatria Police Department services. Identify necessary improvement to the current fee structure, and implement revised fee structure.
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4.5 LIBRARY FACILITIES
I. PERFORMANCE STANDARD
Library services are provided by the County of Imperial at a facility owned by the City of Calipatria within the Cadwell community park which is centrally located. The public library is named Meyer Memorial Library. There are no existing performance standards for library facilities for the City of Calipatria, however according to library staff, the performance standard was established in 2004, based on the existing 2004 library facilities square footage and the population at the time. The performance standard for library facilities for the City of Calipatria was established at 665 square feet of library facilities per 1,000 population.
II. FACILITY PLANNING AND ADEQUACY ANALYSIS
As previously noted, the County of Imperial provides for library services. The City of Calipatria provides the facilities and the corresponding maintenance costs of the facility. The Imperial County Free Library (ICFL) formed in 1912 to serve the people of Imperial County who reside outside the city limits of Brawley, Calexico, El Centro and Imperial. There are currently four library branches open to the public as follows: one in Calipatria, one in Heber, one in Holtville, and one at the Salton City. The ICFL provides recreational and informational reading, audiotapes, some videos and DVDs, periodicals, and reference services to its patrons. Materials can be requested via interlibrary loan. Internet and public-access computers are available at most branches. The branch operates Monday through Friday for at least eight hours each day.
This analysis provides an inventory of the existing facility provided in conjunction with the County of Imperial for the delivery of library services to the City of Calipatria, the existing and future demand for facilities as well as a projected phasing schedule based on population projections. The purpose of this analysis is to determine if the existing facilities will be needed in order to meet future demand.
Inventory of Existing Facilities
Library Facilities include the library space, the contents of the library as well as the staff that manage the library. It also includes any support equipment such as computers, copy machines, and other office equipment that may be available to the general public. The Calipatria Branch is located at 105 South Lake Street (See Figure 4-5).
Calipatria Branch:
Floor area 2,634 sq. ft
Number of Books 11,000
Number of Reader seats 30
Number of Computers 5
Staffing 1.5
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Adequacy of Existing Facilities
Using the performance formula provided below, the existing demand for library facilities is:
3,696 Existing Net Population x 665 SF. / 1,000 Population = 2,457 SF According to the library staff, the existing facilities are adequate and therefore, as stated above the performance standard is sufficient at the existing facilities.
Future Demand for Facilities
As the City of Calipatria grows, so will the need for library facilities. With a population expected to reach 4,124 by the year 2035, additional library facilities will be needed to serve the future residents. In order to meet this future demand, an additional 108 square feet (2,742 SF - 2,634 SF) of library facilities will be needed.
Opportunities for Shared Facilities
The Calipatria Branch is part of the Imperial County Free Library system. The existing facility shares resources with the communities of Heber, Holtville, and the Salton City.
Phasing
Table 4.5-1 Future Demand for Library Facilities
Year Projected Population
(Excluding inmates)
Future Demand for
Library Facilities
2020 3,764 2,465 SF
2025 3,880 2,541 SF
2030 4,000 2,620 SF
2035 4,124 2,742 SF
The Calipatria Library Facility was found sufficient to meet the needs of the current population.
There are no current plans to expand the existing library system in Calipatria.
III. FUNDING
As previously noted, the City of Calipatria covers the cost of building maintenance while all supplies and staffing is covered by Imperial County. Library facilities janitorial maintenance is currently financed by sales taxes from the City General Fund. The library operations, resources, and staff are provided by the County of Imperial per the agreement. The funding for the branch comes from that system, which receives .0072% of the property taxes from those areas in the County that do not maintain their own municipal library systems. Additionally, the County Librarian seeks grants and dollars, such as Public Library Funds, from the California State Library to benefit the Calipatria branch.
Per Capita Costs
Based on 2017/18 Fiscal Year Budget figures, while more than $80,000 is expended per year operating the branch, about $5,670 of tax dollars are raised in Calipatria proper through property 78 City of Calipatria SERVICE AREA PLAN
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taxes, which are then paid to the County Library Service District. The current population of 3,696 is taken from California Department of Finance and excludes inmate population. Using the current population of 3,696 library facilities and services costs are $1.54 per resident. This data was calculated by dividing the tax dollars raised in Calipatria that are expended for library services by the existing (net) population.
• $5,670 cost/ 3,696 residents = $ 1.54 per capita
Future Funding Costs
While the cost to residents to fund the Calipatria Meyer Memorial Library is minimal, per year.
The funding mechanism for the library facilities may change in the future, which would alter the following table. The future costs for library facilities is based on the current per capita costs multiplied by the projected population, not on the costs to run the facility, because these funds are currently provided by the County of Imperial.
Table 4.5-2 Future Costs for Library Facilities
Year
Projected Population
(Excluding inmates)
Future Costs for
Library Facilities
2020 3,764 $5,796
2025 3,880 $5,975
2030 4,000 $6,160
2035 4,124 $6,350
Future Funding Sources
The City should continue using the current funding source for library facilities. Additional funding sources such as Community Facilities District, Special Assessment District, Community Block Development Grants, the California Literacy Campaign Fund and the State Public Library Fund should be pursued.
IV. MITIGATION
In order for the City to provide to its residents adequate library services and to assure that the library system is sufficiently expanded to accommodate growth within the City and the boundaries of the Sphere of Influence, the City should implement the following measures:
L-1 Continue to periodically review the facilities and personnel of the Calipatria Public Library through the preparation of annual reports. Such review will identify staffing and budgetary concerns as City growth continues to increase the demand on library facilities and staff.
L-2 Continue to apply for all possible library funding opportunities from the State.
L-3 Review existing development impact fees for library services, identify necessary improvements to the current fee structure, and implement revised fee structure.
L-4 Continue to accept donations of money and supplies as a means of augmenting library services while conserving allocated finances.
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4.6 PARK AND RECREATIONAL FACILITIES
I. PERFORMANCE STANDARD
The Calipatria General Plan Open Space Element is a plan for the comprehensive and long-range preservation and conservation of Open Space. Public Parks and Recreational facilities are classified as Open Space. The General Plan require new residential subdivisions to provide approximately 5 acres of Open Space for parkland and recreation uses per 1,000 new residents or to pay fees, as per the Quimby Act provisions of the subdivision ordinance.
II. FACILITY PLANNING AND ADEQUACY ANALYSIS
Inventory of Existing Facilities
Total park acreage in the City of Calipatria is 11.87 acres. The list of parks is as follows:
• Caldwell Park 4 acres
• Radamacher Park 4 acres
• Mikesell Park .17 acres
• Hernandez Park 3.7 acres
TOTAL 11.87 acres
Figure 4.6-1 shows the location of the parks listed above. The City presently has three maintenance workers responsible for maintaining parks, landscaping at City Hall, the Fire Department, the Police Department and along airport property on Main Street in addition to maintenance of local streets, sewer lines, lift station, aerators at the wastewater treatment plant and street sweeping. Four other administrative employees perform tasks related to park facilities:
the Administrative Assistant, Finance Director, Public Works Director, and City Manager. Each of these administrative employees spends approximately 5% of their time on park related tasks.
Caldwell Park, located on South Park Avenue between Main Street and Bonita Street, contains playground equipment, skate park, performance gazebo, and open fields. Radamacher Park, located on North Park Avenue between Main Street and Barbara Street, contains basketball courts, baseball field, and shaded picnic tables. Mikesell park is a small park on the northeast corner of Main Street and Highway 111 with shaded picnic tables. Hernandez Park serves the east part of the City and is located on California Street and Brown Avenue. Amenities at Hernandez Park include a basketball court, a soccer field, and minimal playground equipment.
Adequacy of Existing Facilities
The City’s current residential population of 3,696 generates a demand of 18.5 acres based on a standard of 5 acres per 1,000 in population. There is an existing deficiency of 6.63. acres. This deficiency cannot be funded by development impact fees (DIFs). The National Recreation and Parks Association (NRPA) published park location, size, and amenities standards in 1970 and is still widely used. The NRPA recommends that a neighborhood park of 1-2 acres in size for every 1,000 residents be located within a half-mile radius of all residential uses. NRPA standard further require certain amenities based on population size.
80 Figure 4.6-1 Park Locations
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For example, one (1) picnic shelter and one (1) playground equipment should be provided for every 2,000 residents, but the NRPA also recommends one (1) tennis court for every 2,000 residents. Most communities will use NRPA standards as a starting point in determining the type of amenities required.
All residences in Calipatria are located within a half-mile of one of three parks in the City. At a rate of 2 acres for every 1,000 residents, a total of only 7.4 acres of neighborhood parkland is required.
3,696 Net Existing Population x 5 Acres / 1,000 Population = 18.75 Acres
11.78 acres of existing parkland – 18.75 acres of current demand = (6.63) Acres deficient Future Demand for Facilities and Staff
Based on the 2045 buildout population projection of 4,544 the City of Calipatria will need 22.5 acres of recreational open space in order to be consistent with the performance standard objective of the General Plan. This indicates that the City will need to obtain 10.63 additional acres of parkland by the year 2045. This figure was determined as follows:
5.0 Acres/1,000 Population x 4,544 Population = 22.5 Acres of Future Demand
22.5 Acres of Future Demand – 11.87 Acres of Existing Parkland = 10.63 Acres Needed Opportunities for Shared Facilities
Parks and recreation facilities include open space areas, both improved and unimproved for recreational use, owned and operated by the City of Calipatria. Facility amenities within the parks may include swings, slides, and shade structures for the use of the public. Only those park facilities owned by the City are applicable under this discussion or that are under a mutual use agreement with the City of Calipatria for the provision of recreational services to the community.
Recreational Open Space may further be found on public school sites and private developer areas dedicated to parks or open space.
Phasing
There are currently no planned expansions of park facilities. Based on the standard of 5.0 acres per 1,000 population, the following table represents the demand for parkland acreage for the next 20 years in five year increments.
Table 4.6-1 Demand for Future Parks
Year Projected Population
(Excluding inmates)
Demand for Future
Parks
2020 3,866 19.5 acres
2025 4,050 20.0 acres
2030 4,170 21.0 acres
2035 4,293 21.5 acres
2040 4,421 22.0 acres
Note: Demand for parkland is based on the General Plan standard of 5.0 acres per 1,000 population 82 City of Calipatria SERVICE AREA PLAN
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Per Capita Costs
The Citys 2017/2018 budget allocates $83,270 to Parks. Using the current population of 3,696, park facilities costs are $22.53 per resident. This data was calculated by dividing the FY 17/18 budgeted tax dollars raised in Calipatria that are expended for parks services by the existing (net) population.
• $83,270 cost/ of 3,696 residents = $22.53 per capita
Future Funding Costs
Table 4.6-2 Future Funding Costs for Parks
Year Projected Population
(Excluding inmates)
Future Funding Costs
for Parks
2020 3,866 $87,097
2025 4,050 $91,245
2030 4,170 $93,944
2035 4,293 $96,276
2040 4,421 $99,594
2045 4,544 $102,381
Future Funding Sources
Current funding sources should continue to be used as a source for financing park and recreational facilities. In addition, it is essential that the City require developers of new subdivisions to dedicate parkland and/or pay development impact fees for the improvement and expansion of existing park and recreational facilities in accordance with the Quimby Act (Governmental Code Sections 66477-66477.3). It would also be beneficial to continue to update and implement a five-year capital improvement plan for all park and recreational facilities within the City.
IV. MITIGATION
In order for the City to provide to its residents adequate parkland that is efficiently managed and maintained as growth continues within the City, the following measures should be implemented:
P-1 Current funding sources should continue to be used as a source for financing park and recreational facilities. The adopted park impact fees should furthermore be reviewed periodically for adequacy, at least every five years.
P-2 Require developers of new subdivisions to dedicate parkland and/or pay development impact fees for the improvement and expansion of existing park and recreational facilities.
P-3 Update and implement a five-year capital improvement plan for all park and recreational facilities within the City.
P-4 Re-evaluate General Plan park standards to be more in line with NRPA standards. 83 City of Calipatria SERVICE AREA PLAN
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4.7 CIRCULATION FACILITIES
The Circulation Element of the Calipatria General Plan (2013) addresses the current and future needs of the community for transportation facilities, which will provide for the efficient movement of persons and goods throughout the City. The Circulation Element discloses the City’s goals, policies, and performance criteria with respect to the circulation system, presents the minimum design standards for City streets, and provides a Circulation Plan that shows the anticipated development of the system as growth occurs within the City.
In addition to streets and highways, the Circulation Element is also concerned with other transportation facilities and services. Included among these other facilities are the Calipatria Municipal Airport and the Union Pacific Railroad. The Circulation Element is also concerned with the provision of transit services. These services include bus transportation to and from the City, taxicab services, and air transportation.
I. PERFORMANCE STANDARD
The Circulation Element of the General Plan identifies performance criteria for the various types of roadways found in the local system. The criteria, which are summarized below in Table 4.7-1, are based on the graded scale “level of service” (LOS) classification system. The LOS system quantifies the effective operation of a particular roadway by determining the average daily traffic (ADT) capacity and how changes in ADT affect roadway service. LOS A represents effective service with little traffic congestion, while LOS F represents ineffective service with a great deal of traffic congestion.
The Circulation Element sets goals to maintain a traffic level of service (LOS) C or better as the standard for all major intersections within the City. If a development project is anticipated to present traffic conditions in excess of this threshold, the project would be required to implement physical improvements that would address project-related traffic impacts.
Table 4.7-1 Roadway Design Standards
Roadway Classification
Right-ofWay
On Street
Parking
Curb-to-Curb
Distance
Travel
Lanes
Target
LOS
Peak
LOS
Major Arterial Street
(with Median or Turn Lane)
100 feet
Yes 82 feet 4 A B
Arterial Street 84 feet Yes 64 feet 4 A B
Arterial Street
(Divided or Turn Lane) 84 feet No 70 feet 4 A B
Collector Street 70 feet Yes 52 feet 2 B C
Local Street 60-68 feet Yes 40-48 feet 2 B C
Source: City of Calipatria, Standard Plans and Specifications 84 City of Calipatria SERVICE AREA PLAN
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II. FACILITY PLANNING AND ADEQUACY ANALYSIS
Inventory of Existing Facilities
The City of Calipatria contains a circulation system, which is predominantly oriented in a north/south and east/west grid system. The major north/south arterial system consists of Sorenson Avenue/State Highway 111, Lyerly Road, International Boulevard and East Avenue.
The major east/west arterial system consists of Main Street/Highway 115, Young Road, Date Street, and Bowles Road. Figure 4.7-1 shows the existing Street classifications for the City.
The primary arterials are Highway 111 and State Route 115 which intersect each other in the center of town. The highest volume of traffic is at this intersection of State Route 115 and State Highway 111. State Highway 115 is Main Street west of the Highway 111 intersection and State Highway 111 is referred to as Sorenson Avenue within the City Limits. The City has no official jurisdiction over SR 115 or Highway 111, as they are State Highways under the jurisdiction of the California Department of Transportation (Caltrans). Caltrans, in addition to controlling the state highway right-of-ways, is also responsible for all maintenance of these streets within and outside the City limits. This benefits the City in that the City does not have to be concerned with maintenance of these two major arterials.
Other local transportation facilities include the Union Pacific Railroad. The railroad bisects the town as it runs in a north/south orientation and provides critical services to industrial operations based out of the City of Calipatria and other Imperial County communities. Yet another important transportation facility is the Cliff Hatfield Memorial Airport which is owned by the City. The paved runway extends for 3440 feet. The facility is at an elevation of 180 feet at a distance of about one mile from the City of Calipatria boundary. The airport serves a number of agricultural operations and State prison officials.
There are currently three public works staff members employed by the City of Calipatria, who are responsible for maintaining roads and the Airport property. They spend 25 percent of their work hours servicing roads. They utilize one dump truck, one small roller, and one asphalt spreader to maintain streets. The majority of street maintenance services are contracted out.
Adequacy of Existing Facilities
The City does not routinely monitor traffic circulation throughout the City owned street system in terms of ADT and LOS, and it is not known whether any City facilities currently carry traffic in excess of the performance standards listed above. Existing LOS for a roadway is usually determined during the environmental review process for individual projects proposed within the City. Both the SR 115 and Highway 111 owned and maintained by Caltrans operate at a LOS C or better even during peak hours.
The existing circulation system is generally adequate to accommodate the current needs of the City in that paved roadways properly link existing residential, commercial, and industrial development. As discussed in detail below, the City has determined the need to implement continuous circulation system improvements throughout the City and focusing on new construction and major rehabilitation in the eastern portion of the City where development is space.
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Figure 4.7-1 Street System
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Future Demand for Facilities
As residential, commercial, and industrial in-fill development continues within the City boundaries the City will need to ensure the capacity of the internal circulation system and roadways serving the proposed development are adequate. The City will need to continue to upgrade and improve existing roadways and create new roadways as large parcels of land are subdivided in order to maintain a service level that is in keeping with the goals established in the General Plan
Opportunities for Shared Facilities
Not all maintenance is completed by the Department of Public Works. Continuous and periodic maintenance is outsourced as funding becomes available. As stated previously, East Main Street is also State Highway 115 and Sorenson Avenue is State Highway 111 which are maintained by the State Department of Transportation. In addition to controlling the state highway right-ofways, Caltrans is also responsible for all maintenance of these streets within and outside the City limits. This benefits the City in that the City does not have to be concerned with maintenance of these two major arterials.
Phasing
The City of Calipatria just completed two major capital improvement projects along International Avenue and Railroad Avenue. The City also has plans for roadway improvement to north Brown Avenue as well as routine maintenance for numerous streets. Caltrans routinely maintains both Highway 111 and SR 115.
Long range transportation plans include the completion of the Airport Industrial Park and the access to the Municipal Airport for airfreight opportunities will allow a business options for transportation, Air, Union Pacific Rail, and Highway 111. In the interim, the City completes periodic maintenance to the airport facilities and runways. The most recent project was completed in 2017.
In addition, new construction or improvements to circulation facilities will be provided concurrently with new development. Developers will construct required internal street improvements associated with each project. Timing for these improvements will be based on the timing of future development.
III. FINANCING
Funding for circulation facilities is provided by the Highway User Tax Account (HUTA), the Local Transportation Authority (LTA) Measure D Sales Tax Fund as well as developer funding.
Developer funding is used to construct required street improvements associated with a project.
The City further applies for grant funds as they become available. A most recent added source for funding is SB 1. The Senate Bill provides new funding from the Road Maintenance and Rehabilitation Account (RMRA) for monthly apportionment to the City. The League of California Cities estimates Calipatria’s share to be $50,000 for FY17-18 and exceed $100,000 for the following fiscal years to be apportioned on a monthly basis. The State provides approximately $10,000.00 per year for basic maintenance to airport facilities. 87 City of Calipatria SERVICE AREA PLAN
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Per Capita Costs
For the fiscal year 2017-2018, the City of Calipatria budgeted costs of $707,046.00 for roadway improvements. The current population of 3,696 is taken from the California Department of Finance and excludes approximately 4,000 are institutionalized inmates at Calipatria State Prison. Using the current population of 3,696, circulation improvement and maintenance services costs are $191.30 per resident. This data was calculated by dividing the annual budget for circulation services by the existing (net) population and does not take into account grant funds receive.
• $707,046.00 cost/ 3,696 residents = $ 191.30 per capita per year Future Funding Costs
A cost estimate for future circulation maintenance is provided in the table below. These estimations were calculated by utilizing the existing per capita costs to determine future costs based on population projections.
Table 4.7-2 Future Cost Estimate for Circulation Facilities Year
Projected Population
(Excluding inmates)
Future Cost Estimate for
Circulation Facilities
2020 3,764 $720,053
2025 3,880 $742,244
2030 4,000 $765,200
2035 4,124 $788,921
Future Funding Sources
Current funding sources for circulation facilities should continue to be used. Additional funding should be provided through the collection of development impact fees. The City of Calipatria is one of the few City’s which has not adopted Transportation Impact Fees. When imposed fees could be used to meet the local match requirements for grant funding. Additionally, there are several alternative funding sources for circulation facilities such as community facilities district, special assessment district and other state and federal grants which should be pursued.
IV. MITIGATION
In order for the City to maintain adequate circulation and provide roadways that are sound and efficient, the City should implement the following measures.
C-1 Continue to periodically review the list of approved roadway maintenance improvement projects slated for implementation by the City to determine project status, need for revision of the program schedule, and budgetary needs.
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C-2 Consider updating the existing development impact fee schedule to include an assessment for circulation and roadway projects.
C-3 Develop a Capital Improvement Project for local roadways, rank by priority and seek funding for projects as opportunities become available.
C-4 Continue to assess traffic volumes with existing road conditions and request functional classification changes to roadways that will need future investment due to increased traffic flows in order to make them eligible for FHWA funding.
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4.8 DRAINAGE FACILITIES
The City owns, operates, and maintains a system of drains that conveys storm water and urban runoff. The majority of the storm-water conveyance system, however, is surface flow.
Stormwater drainage facilities in the City of Calipatria are primarily composed of street-level drainage in the form of curb-and-gutters and valley gutters. The system is managed by the City Engineer, Jack Holt of the Holt Group. The City system within the incorporated City limits ultimately drains into agricultural drains along the outskirts of town. These agricultural drains are owned and operated by the Imperial Irrigation District.
I. PERFORMANCE STANDARD
The City does not maintain performance standards for its drainage system. In general, the goal of the system is to prevent flood conditions that would adversely affect residences, businesses, and facilities within the City. The drainage system must conform to standards set forth by the National Pollutant Discharge Elimination System permit requirements, Federal Emergency Management Agency requirements, and Imperial Irrigation District requirements. Structural and nonstructural control measures and management practices to minimize the addition of runoff volume and pollution to the stormwater system are applied on a case by case basis. Best management practices (BMPs) to reduce the volume of runoff from new development, such as detention/retention units or infiltration structures, are incorporated as needed.
II. FACILITY PLANNING AND ADEQUACY ANALYSIS
Inventory of Existing Facilities
The City completed a Citywide Stormwater Facility Master Plan and Hydrology Study for the drainage system in 1995. Underground drainage facilities primarily exist in the downtown portion of the City. As a general policy, the City approves of the installation of retention basins on development projects. Projects developed within the City often contain grass fields or vegetated areas into which development-related flows drain and seep into the ground. Thus, drainage within the City is often self-contained within specific developments and does not flow into one large, City- operated system.
Adequacy of Existing Facilities
According to the City Engineer, the City’s facilities are adequate to meet light rainfall events but would be inadequate for 25-year storm events. The area west of Railroad Avenue has a storm water drainage system while the area east of Industrial Avenue does not. Due to the age of portions of the underground pipelines, periodic maintenance of the existing system will be necessary as well as the future development of regional retention basins.
The Citywide Stormwater Facility Master Plan and Hydrology Study (1995) states, “the existing paved street sections within the City have been constructed without consistent design parameters.
Street widths, alignments, as well as slope and elevation criteria vary. Storm water carriers such as curb and gutters, cross gutters, storm drains, grader ditches, channels and swales are either nonexistent or ineffectively applied. The lack of comprehensive storm water control system causes runoff to puddle, pond and inundate low lying areas, thus necessitating this study.” 90 City of Calipatria SERVICE AREA PLAN
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Future Demand for Facilities
As the City continues to grow, additional impervious surfaces will be constructed over agricultural land or otherwise undeveloped land, disenabling storm water and urban runoff from seeping into the ground in its natural drainage pattern. This will require consideration for additional drainage facilities to prevent flood conditions. It is most likely that the City would continue to allow the construction of drainage facilities in each development that contains the flows from the development. Such facilities would be constructed by the developer, which would prevent the City from needing to conduct major improvements in most parts of the City boundaries and Sphere of Influence boundaries.
Opportunities for Shared Facilities
There are no opportunities for shared facilities.
Phasing
The City does not currently have plans for major improvements to the existing system of drainage facilities. As development continues within the City boundaries and the Sphere of Influence, consideration will be given for storm water drainage issues in order to prevent flood conditions. According to the Subdivision Map Act, developers are required to provide on-site drainage facilities. Newly constructed roads associated with new development will be engineered to City standards and will include gutters and adequate slope from the centerline to allow the proper conveyance of storm water.
III. FUNDING
Within the City and the Sphere of Influence, these facilities are mostly installed and funded by developers as projects are implemented. However, the estimated annual cost to operate and maintain the drainage facilities is $2,000.00, which is taken from the General Fund.
Per Capita Costs
For the fiscal year 2017-2018, the City of Calipatria budgeted costs were $2,000.00 for drainage maintenance services. The current population of 3,696 is taken from the 2017 California Department of Finance population estimates. Inmates are excluded from this population base.
Using the current net population of 3,696, drainage maintenance services costs are $.54 per resident. This data was calculated by dividing the annual budget for drainage services by the existing (net) population.
• $2000.00 cost/ 3,696 residents = $ .54 per capita per year Future Funding Costs
A cost estimate for future drainage maintenance is provided in the table below. These estimations were calculated by utilizing the existing per capita costs to determine future costs based on population projections.
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Table 4.8-1 Future Cost Estimate for Drainage Services
Year
Projected Population
(Excluding inmates)
Future Cost Estimate for
Drainage Services
2020 3,764 $2,032
2025 3,880 $2,095
2030 4,000 $2,160
2035 4,124 $2,226
Future Funding Sources
Funding responsibilities for project-related facilities shall remain with the developers and secured prior to construction.
IV. MITIGATION
In order for the City to assure the adequate provision of storm water and urban runoff drainage within the City boundaries and within the Sphere of Influence, the City should implement the following measures.
D-1 Continue to implement the design recommendations set forth in the Citywide Stormwater Facility Master Plan and Hydrology Study (1995, Holt Group).
D-2 Require new roadways within the City boundaries and the City Sphere of Influence boundaries to meet City requirements for provision of gutter features and slopes to properly convey storm flow.
D-3 Continue to require that new development projects address potential drainage issues and provide adequate facilities to convey storm flow. If developments would drain into facilities of the City’s system, require that the developer consult with the Public Works Director and the City Engineer to assure that improvements are engineered and constructed to City standards.
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4.9 WATER FACILITIES
The water facilities in Calipatria are privately owned and operated by Golden State Water Company. Golden State Water Company is a public utility in California and is a wholly owned subsidiary of American States Water Company. As an investor owned utility, it is not eligible for government subsidies and shareholders provide the primary source of capital that enables Golden State Water Company to make needed system infrastructure investments and improvements that albeit for the benefit of its customers is also at the ultimate cost to its customers--without subsidies. This mechanism proves to be an expensive service to customers of the private utility, particularly in low income communities, where otherwise subsidies would be critical for affordable service. This is particularly true, being that Golden State must ensure a profitable venture to its shareholders unlike a more traditional public owned system.
I. PERFORMANCE STANDARD
Golden State Water Company is regulated by the U.S. Environmental Protection Agency, the California Department of Public Health and the California Public Utilities Commission.
Southern California Water Company operates the system under standards set by the Department of Health Service (Title 22) and the Public Utilities Commission (General Order 103). These set standards regarding water quality, minimum pressures, and meter accuracy.
II. FACILITY PLANNING AND ADEQUACY ANALYSIS
The source of virtually all surface waters in Imperial County is the Colorado River. The water is diverted from the Colorado River at the Palo Verde Wier north of Blythe by the Palo Verde Irrigation District and at the Imperial Dam by the Imperial Irrigation District (IID). The water delivered to customers in the Calipatria water system is carried from the C West lateral gate #38 canals of the IID East High line and is treated at the company’s Calipatria water treatment facility.
Existing Facilities- Water flows by gravity from an IID canal to four settling basins. The water flows in series through the four settling basins.
They have a total capacity of 4.23 MG.
Five boosters with a rated capacity of 5,500 gpm pump water from the last basin through five pressure filters. Water flows from the filters directly to the distribution system. The distribution system has approximately 94,000 feet of main ranging in size from 2” to 16”. Most of the pipe material is AC or PVC. There is no gravity storage.
Existing Demand- Approximately 2.5 MGD.
AdequacyThe existing capacity is 6 MGD
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Inventory of Existing Facilities
The existing main water treatment and pump station facilities are located at the south end of the City limits at 631 Sorenson Avenue. A new treatment facilities was placed on service in 2005 with a capacity of 6.0 MGD. The current peak demand is 2.5 MGD (summer) and can drop as low as 1.2 MGD in the winter months. The following are system components:
•Water flows by gravity from an IID canal to two 4.5 MG raw water storage basins. •Water is pumped from the raw water storage basins to three Microfloc Treatment Units, operating in parallel. These units have an upflow clarifier followed by media filtration.
Each unit has a capacity of 2 MGD.
•Water from the Microfloc Treatment Units is pumped through two 1.1 MG finished water reservoirs.
•Five boosters with a rated capacity of 5,500 gpm pump water from the last basin through five pressure filters and then directly to the distribution system. •The distribution system has approximately 94,000 feet of main ranging in size from 2” to 16”. Most of the pipe material is AC or PVC. There is no gravity storage.
Adequacy of Existing Facilities
The treatment capacity of 6 MGD would meet the projected growth demand. This new facility has not had any compliance issues since constructed.
Future Demand for Facilities
The City’s average annual projected water use is shown below. As prison population is constantly in flux, a constant of 4,000 inmates were used to project future demand.
Table 4.9-1 Future Demand for Water Facilities
Year Projected Population With
Prison Population
MGD
2020 7,764 0.78
2025 7,880 0.79
2030 8,000 0.80
2035 8,124 0.81
Opportunities for Shared Facilities
The Golden State Water Company plant stationed in Calipatria serves a much broader area. The plant services the community of Niland, and the Calipatria State Prison.
Phasing and Buildout
The water system was last upgraded in 2005. No additional major capital improvements are anticipated to maintain an adequate water supply for existing and future population growth or to meet environmental regulations.
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III. FUNDING
The primary sources of revenue for water treatment and distribution facilities are the water service charges implemented by Golden State Water Company. The City of Calipatria is not involved in funding or providing water services, which are strictly owned and operated by Golden State Water Company.
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5.0 FINANCING
I. INTRODUCTION
This section of the Service Area Plan discusses various financing mechanisms available to the City of Calipatria. It also describes how each existing facility is currently financed and how future financial demands for these facilities can be ensured. Recommended finance plans and available financing options are also discussed.
In 1996, Proposition 218, a Constitutional amendment was enacted. Prop 218 clearly defined general taxes and special taxes and set guidelines on the issuance, use, and implementation of taxes. General taxes must be approved by a majority of voters before they can be imposed, extended or increased. Special taxes require an approval by a 2/3 vote. Most financing options discussed in this section are subject to the guidelines of Prop 218.
II. FINANCING OPPORTUNITIES AND CONSTRAINTS
The following list presents sources of revenue that are currently utilized by the City of Calipatria to accumulate finances necessary to develop and operate the various facilities and services discussed within the Service Area Plan.
A. General Taxes
General taxes generate revenue that is deposited in a city’s General Fund and can be used to support various improvements and services including general government operations, development services, public safety and community services. These revenues can also be used to construct public facilities. The City of Calipatria can levy various types of general taxes, which include property tax, franchise tax, sales tax, and business license tax. Property taxes generally comprise the largest revenue source for a city, but sales tax revenue can be significant as well depending on the amount and types of business within a city. However, the budget shows almost all general revenue the City generates is utilized for the day-to-day operations of City government, making it necessary to find other ways to finance facilities.
B. Gas Tax
A portion of the revenue derived from the State taxes on gasoline is allocated to cities to be used specifically for the construction, improvement and maintenance of streets and roads.
C. Local Bond Issues
Local governments can issue general obligation (GO) bonds to finance the acquisition and construction of public capital facilities and real property. These bonds cannot be used for operations and maintenance or to purchase equipment. GO bond measures must be approved by 2/3 of the jurisdiction’s voters. In order to pay back GO bonds, City’s are authorized to impose a property tax levy at the rate needed for repayment of the principal and interest of the bonds. 96 City of Calipatria 5-2 SERVICE AREA PLAN
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D. Development Impact Fees
Development Impact Fees can be a significant funding source to finance large scale public facilities. These fees are intended to ensure that new development pays its proportional share of public facilities based on the impacts created by this new development. In concept, the City charges the development community a series of fees which provide the source of income to pay for capital projects. When enough cash has been assembled, the City constructs capital facility projects in order of priority. Development Impact Fees can be used for the following public facilities:
• Law Enforcement
• Fire Protection
• Streets
• Traffic Signals
• Storm Drainage
• Water Treatment and Conveyance
• General Facilities
• Open Space Acquisition
• Park Land & Facilities
• Public Library
E. Developer/Builder Contribution
Many of the drainage, sewer, water and circulation improvements required as a result of new development can be directly funded and constructed by the developer and/or builder(s) through private funding sources. Facilities earmarked for developer/builder funding are typically those which normally would have been imposed as a condition of approval of a tentative map under the City’s existing development review process.
F. User Fees
User fees are usually authorized by statute for specific uses and are typically required for monthly service. The fees are used as a revenue source to maintain the systems in proper operating condition and for the construction of facilities needed to meet demand.
G. Special Assessment Districts
Special districts can be formed for the purpose of financing specific improvements for the benefit of a specific area. People within a special district must pay an additional property tax levy or user fees to help repay the bonds issued by the district and finance the district’s ongoing operations. A detailed report prepared by a qualified engineer is required, which must demonstrate that the assessment amount is of special benefit to the parcel upon which the assessment is levied. There are many assessment acts that govern the formation of assessment districts such as the Improvement Act of 1911, Municipal Improvement Act of 1913, Improvement Bond Act of 1915, Benefit Assessment Act of 1982, Integrated Financing District Act as well as other specific facility improvement acts. The provisions of Proposition 218 have altered the procedures and facilities that can be financed through some of these acts. Any assessment district formed must follow all applicable state laws including the provisions set forth in Proposition 218. 97 City of Calipatria 5-3 SERVICE AREA PLAN
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H. Fire Suppression Assessment Act (Government Code section 500078 et seq.) Under this act, a city is allowed to levy assessments on specific parcels or zones for the provision of fire suppression services. A fire suppression assessment does not require the formation of an assessment district, but requires the adoption of an ordinance or resolution in which the parcels or zones subject to the assessment must be identified. In addition, all requirements of Proposition 218 must be met when imposing a fire suppression assessment.
I. Community Services District
A Community Services District (CSD) can serve as a source of funding for a wide variety of facilities in both unincorporated and incorporated areas. CSDs can levy a range of taxes including ad valorem property tax, general taxes and special taxes, in addition to creating rates and other charges for services. Any fee assessed within a CSD must directly relate to the benefit being received. As a result, a CSD may be broken into zones which only pay for those facilities and services that provide a benefit to that zone.
J. Community Facilities District
A Community Facilities District (CFD), not to be confused with a Community Services District, falls under the 1982 Mello-Roos Community Facilities Act. This Act allows a CFD to be established by cities, counties, special districts and school districts to fund a variety of facilities and services. Note that the boundaries of a CFD are not required to be contiguous as they are for a CSD. In order for a CFD to be formed, a public hearing must occur and an election held to authorize the specified tax levy. The special tax levy (Mello-Roos tax) is used to either provide direct funding or pay off bonds. The facilities being funded are not required to be physically located within the boundaries of the CFD.
K. State and Federal Funding
Various government programs are available at the State and Federal levels to assist local jurisdictions in financing public facilities and services. Most funding sources at the State level require an application requesting assistance and specify the projects or purposes for which the funds can be used. Financial assistance from the state can include grants, low interest loans and matching funds. At the Federal level financial assistance includes grants and federal matching funds for state run assistance programs. State and Federal funding sources include the following:
State Water Resources Control Board
The Division of Financial Assistance (DFA) administers the implementation of the State Water Resources Control Board’s (State Water Board) financial assistance programs that include loan and grant funding for construction of municipal sewage and water recycling facilities, remediation for underground storage tank releases, watershed protection projects, nonpoint source pollution control projects, and other similar projects. The State Water Resource Control Board administers the Clean Water State Revolving Fund (CWSRF), the Drinking Water State Revolving Fund and Small Community Wastewater Grant (SCWG) Programs. More information on each Program is found below.
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• Clean Water State Revolving Fund Program (CWSRF)- The Clean Water State Revolving Fund Program accepts applications on a continuous basis.
The Federal Water Pollution Control Act (Clean Water Act or CWA), as amended in 1987, established the Clean Water State Revolving Fund (CWSRF) program. The CWSRF program offers low interest financing agreements for water quality projects. Annually, the program disburses between $200 and $300 million to eligible projects.
• Drinking Water State Revolving Fund Program (DWSRF)- The Drinking Water State Revolving Funds Program was established by the 1996 amendments to the Safe Drinking Water Act (SDWA). The DWSRF is a financial assistance program to help water systems and states to achieve the health protection objectives of the SDWA. The state DWSRFs have provided more than $32.5 billion to water systems through 2016. Small disadvantaged communities can obtain up to 100% grant funding for eligible projects. • Small Community Wastewater Grant (SCWG)- The Small Community Wastewater Grant Program was created to aid small, financially disadvantaged communities in correcting public health and water quality problems. The SCWG Program originally received funding through the Clean Water Bond Law of 1984, but has relied on several additional funding propositions to continue to assist small communities with water quality needs. Priority is given to small disadvantaged communities which have a significant water quality investment with wastewater rates of at least 1.5% of the communities MHI. Small disadvantaged communities can obtain up to 100% grant funding for eligible projects.
Community Development Block Grants (CDBG)
CDBG funds must be used within a broad functional area, such as community development. These federal funds are distributed to local governments through a local clearinghouse. The allocation amount is based on a formula.
Congestion Mitigation and Air Quality Improvement Program (CMAQ) CMAQ is another federal program that provides funding to cities. CMAQ funds area available for the specific purpose of developing and implementing transportation programs that reduce traffic congestion and air pollution. 99 City of Calipatria 5-5 SERVICE AREA PLAN
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Intermodal Surface Transportation Efficiency Act (ISTEA) Under this act, federal funding is available for street and road improvements and repairs.
USDA Water and Waste Disposal Loans
Rural municipalities with a population of 10,000 or less are eligible for Water and Waste Disposal Loans from the Rural Utilities Service (RUS) of the USDA.
These loans are for the purpose of developing water and waste disposal systems in rural areas. Funds from these loans can pay for improvements to existing systems, the acquisition costs for land, water sources and water rights, and legal and engineering fees necessary for the development of facilities. A 40-year maximum repayment period has been set for these loans.
Economic Development- Grants for Public Works and Infrastructure Development
The objective of this grant is to promote economic development and assist in the construction of facilities needed to encourage the creation and retention of permanent jobs in areas experiencing severe economic distress. The facilities can include water and sewer systems, industrial access roads to industrial parks, railroad siding and spurs, tourism facilities, vocational schools, business incubator facilities and infrastructure improvements for industrial parks. The basic grant may fund up to 50% of the cost of the facilities. For communities that are severely depressed, the grant may fund up to 80% of the cost of the facilities.
Environmental Protection Agency
The Environmental Protection Agency makes low interest loans to communities to assist in the construction of new or upgraded sewage treatment facilities. • Community Assistance Program (CAP): The Community Assistance Program is administered through BECC and funds smaller shovel ready projects up to $500,000. Funded with NADB’s retained earnings, this program offers grant financing to support the implementation of projects sponsored by public entities in all environmental sectors eligible for NADB financing. The objective of this program is to support the implementation of critical environmental infrastructure projects for sponsors with limited capacity to incur debt.
• Project Development Assistance Program (PDAP): Funding is available for project development activities necessary for certification of projects including, but not limited to planning studies, environmental assessment, final design, financial feasibility, community participation, and development of sustainability elements. Final design grant assistance is limited to 50% of the final design costs and cannot exceed $500,000.
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• Border Environmental Infrastructure Fund (BEIF): Grants are intended to supplement funding from other sources in order to complete a project’s financial package. Applicants must seek other sources of funding since BEIF is considered to be the funding of last resort. Actual BEIF participation is considered on a project-by-project basis and determined according to funding availability and based on an affordability analysis to be conducted by NADBank during project development.
L. Lease Financing
Instead of purchasing or issuing bonds, agencies can enter into a lease agreement to acquire and dispose of property. Generally, one of two types of lease agreements is entered. The first type is a “lease-purchase” agreement, where an agency leases a facility while purchasing it. The second type is a “sale-leaseback” agreement, where a facility is sold to a lessor by an agency, which immediately leases the facility back to the agency. Leases are designed to be tax-exempt investments and a properly constructed lease is not considered a public debt. Lease financing requires finding an investor or group of investors to invest in the return from the agency’s lease payments.
Certificates of Participation
Certificates of participation refer to the undivided shares of the lease obligation, which are purchased by a group of investors. COPs attract investors because they are designed to be a source of tax-free interest income. They are usually available for purchase in denominations of $5,000.
If projects are too small to attract investors or to be feasible for lease financing, local agencies can pool COPs. Pooling Cops allows agencies to minimize the costs of initiating and issuing a COP and may reduce the interest required to be paid on the lease. Entities involved with a pooled COP must form a Joint Powers Authority (JPA) to oversee the pooled COP. 101
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III. FACILITY FINANCING
A. Administrative Facilities
Current Funding
Funding for administrative facilities is currently provided by the General Fund. Specific revenue sources include property and sales tax, licenses and permits, fines and penalties, charges for services and other miscellaneous sources. Additionally, there are Special Revenue Transfers to the General Fund that directly or indirectly fund administrative services.
Cost Avoidance Opportunities
In order to reduce administrative service costs, the City of Calipatria out sources some of the administrative services such as City Attorney, City Planner, City Engineer, and Special Project Manager.
Recommended Funding
In addition to the continued use of existing funding sources, development impact fees may be established to help fund future administrative facilities demand created by future development. If additional funding is needed, then General Obligation Bonds can be issued or a citywide community facilities district can be formed.
B. Drainage Facilities
Current Funding
Within the City and the Sphere of Influence, drainage facilities are mostly installed and funded by developers as projects are implemented. However, the estimated annual cost to operate the maintenance of drainage facilities is $2,000.00, which is taken from the General Fund.
Cost Avoidance Opportunities
None
Recommended Funding
Funding responsibilities for project-related facilities shall remain with the developers and secured prior to construction.
C. Fire Facilities
Current Funding
Costs for the City of Calipatria Fire Department to provide fire protection services to the City of Calipatria are currently financed by property and sales taxes from the General Fund. 102
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Cost Avoidance Opportunities
In order to reduce fire protection services costs, the City of Calipatria and the City of Brawley maintain an agreement for fire dispatch services.
Recommended Funding
Current funding sources for the fire facilities should continue to be used. In addition, development impact fees have been implemented to ensure costs of future demand created by future development can be funded. A special fire suppression assessment district or a special tax can also be implemented to assist in the financing of fire facilities costs.
D. Law Enforcement
Current Funding
A portion of financing for law enforcement is currently financed by property and sales taxes from the General Fund. Other funding sources include the Narcotics Task Force and State C.O.P.S. Grant.
Cost Avoidance Opportunities
In order to reduce law enforcement cost, the City of Calipatria receives dispatching services from the City of Brawley as a part of the 911 request for emergency response.
Recommended Funding
Current funding sources for law enforcement should continue to be used. In addition, development impact fees have been established to ensure future development contributes its proportional share to the future demand created.
E. Library Facilities
Current Funding
Library facilities janitorial maintenance is currently financed by sales taxes from the General Fund. The library operations, resources, and staff are provided by the County of Imperial per agreement.
Cost Avoidance Opportunities
In order to reduce library costs, the City of Calipatria will continue to contract with the County to provide library services.
Recommended Funding
The City should continue using the current funding source for library facilities. Additional funding sources such as Community Facilities District, Special Assessment District, Community 103
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Block Development Grants, the California Literacy Campaign Fund and the State Public Library Fund should be pursued.
F. Park and Recreational Facilities
Current Funding
Park facilities are currently financed by property and sales taxes from the General Fund and by user fees.
Cost Avoidance Opportunities
None
Recommended Funding
Current funding sources should continue to be used as a source for financing park and recreational facilities. In addition, it is essential that the City requires developers of new subdivisions to dedicate parkland and/or pay development impact fees for the improvement and expansion of existing park and recreational facilities in accordance with the Quimby Act (Governmental Code Sections 66477-66477.3). It would also be beneficial to develop and implement a five-year capital improvement plan for all park and recreational facilities within the City as recommended by the General Plan.
G. Circulation Facilities
Current Funding
Funding for circulation facilities is provided by the General Fund, Motor Vehicle-In-Lieu Tax, State Gas Tax and the Local Transportation Authority (LTA) Measure D Sales Tax Fund as well as developer funding. Developer funding is used to construct required street improvements associated with a project.
Cost Avoidance Opportunities
None.
Recommended Funding
Current funding sources for circulation facilities should continue to be used. Additional funding will be provided through the collection of development impact fees. Additionally, there are several funding sources for circulation facilities such as community facilities district, special assessment district, Certificate of Participation, Intermodal Surface Transportation Efficiency Act (ISTEA), Surface Transportation Program (STP), Transportation Enhancement Activities (TEA) as well as Community Development Block Grants and other state and federal grants which should be pursued, as suggested by the Circulation Element of the City’s General Plan. 104
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H. Wastewater Treatment and Sewer Facility Capacity
Current Funding
The primary sources of revenue for wastewater treatment and conveyance facilities are the sewer service charges and sewer connection fees (see Appendix E). The sewer service charges function to subsidize off- site facilities such as sewer interceptors and sewer treatment plants.
The sewer connection fee is dependent upon the size of the sewer line needed to serve the area and whether the street or alley is paved. The City has also been approved for grant funding under the Clean Water State Revolving Loan Fund and has used CDBG Grant Funds in the past.
The City will continue to utilize these funding sources in addition to searching for other sources to improve the existing system in order to meet future demand.
Cost Avoidance Opportunities
In order to reduce wastewater treatment facilities maintenance and capital improvements costs, the City of Calipatria outsources services requiring a Special Projects Manager for some of the City’s wastewater treatment and conveyance system capital improvement projects.
Recommended Funding
The current fee structure will need to be reviewed annually and during proposed annexations to ensure that there is sufficient funding to provide wastewater service to new development. Special Assessment Districts, Community Facilities Districts, local bond issuance and development impact fees should be considered as alternative funding sources for wastewater treatment and conveyance facilities. Also, State and Federal grant and loan programs are available such as USDA Rural Assistance and the Water Resources Control Board Clean Water State Revolving Fund. The City of Calipatria should consider these programs for additional assistance in providing for adequate wastewater facilities to the residents of the City of Calipatria. 105
City of Calipatria SERVICE AREA PLAN
JANUARY 2018
6-1
6.0 AVAILABILITY OF SERVICES NOT PROVIDED BY THE CITY
As indicated in the previous sections, the provision of services to the population of Calipatria is shared with other agencies. This section addresses the availability of services not provided by the City.
I. WATER FACILITIES
The City of Calipatria water facilities are privately owned and operated by Southern California Water Company (SCWC). SCWC provides treated water to the City of Calipatria, State Department of Corrections, and the community of Niland. Funding comes at direct cost to the user with connection and user fees.
II. SCHOOLS
The City of Calipatria is served by the Calipatria Unified School District. This District operates one high school, one middle school, one elementary school, and one continuation school. Both Bill E. Young Middle School and Fremont Primary School serve about 400 students respectively. Calipatria High School serves between 350-400 students, while the Midway Continuation School serves close to 30 students. All of the schools are located on the southeast block of Main Street and International.
Bill E. Young Middle School opened new facilities in 2000 and Calipatria High School opened new facilities in 2005, and Fremont Primary opened new facilities in 2009.
Currently the expansion of school services is financed by local bond funds, developer fees and state matching funds.
III. TELECOMMUNICATIONS
Pacific Bell provides telecommunication services to the City. The California Public Utilities Commission sets the performance standard through a series of established tariffs. The telephone company is a publicly regulated utility and is obligated to serve the community and improve facilities as needed to serve the community. The exact need for telephone lines cannot be determined at this time. Conservative estimates could result in the installation of two lines per residential dwelling unit and an unknown number of lines to serve commercial and industrial areas. No impacts to telephone services have been identified.
IV. NATURAL GAS
Southern California Gas is the natural gas supplier to the City of Calipatria. The City coordinates with the supplier when new development occurs to ensure adequate right-of-ways and easements are provided. Natural gas supply and infrastructure are well established and can be extended as future requests are made. Facilities will be installed as development proceeds. 106
City of Calipatria SERVICE AREA PLAN
JANUARY 2018
6-1
V. ELECTRIC
The City coordinates the provision of electricity and other services for new development to ensure that adequate right-of-ways, easements, and improvements are provided. The source of electrical energy for this region is a combination of fossil fuels, hydropower, nuclear power, and natural gas. Peak demand, which occurs during the summer months in Calipatria due to the increased use of air conditioning, was estimated at 807 megawatts system wide in 2003.
There are currently two substations in Calipatria. Both substations are in adequate condition. The Calipatria Substation has been upgraded over the last ten years and the Calipatria Prison Substation is relatively new. The Calipatria Substation output to distribution for the year 2003 was 37,124,640 kilowatt hours. The Calipatria Prison Substation had an output to distribution of 31,661,100 kilowatt hours for 2003.
Adequate power and communication infrastructure is required for continued growth and development in Calipatria. As planned development proceeds in Calipatria, power infrastructure for electricity, natural gas service and communication infrastructure must be simultaneously constructed.
107
APPENDIX A
2017/2018 APPROVED BUDGET
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
APPENDIX B
SEWER ORDINANCE AND FEES
173
174
175
176
APPENDIX C
CURRENT FIRE AGREEMENT
177
178
179
180
181
182
183
184
APPENDIX D
FINANCIAL STATEMENTS
185
CITY OF CALIPATRIA
AUDIT REPORT
JUNE 30, 2016
ENC 1
FSR
RECEIVED:
3-13-17
186
CITY OF CALIPATRIA
OF IMPERIAL COUNTY
CALIPATRIA, CALIFORNIA
JUNE 30, 2016
The City of Calipatria was incorporated on February 28, 1918. The city is a General Law city with a City Manager form of Government. Calipatria is home to the tallest flagpole (184 feet) where the flag flies at sea level. The flagpole has been dedicated toȱȈGood Neighborlinessî.ȱȱCalipatria has a Planning Commission Board that seats five members.ȱȱServices provided by the City of Calipatria include Police, Fire, and Parks.
ELECTED OFFICIALS
Official Office
Maria NavaȬFroelich Mayor
Fred Beltran Mayor ProȬtem
Fidel Flores Council Member
Heather Beltran Council Member
Nicole Carrigan Council Member
Patricia Nelson City Treasurer
APPOINTED OFFICIALS
Romualdo Medina
City Manager
Katherine Lopez
Finance Director
Christopher Hall
Fire Chief
Anthony Lynn Mara
Interim Police Chief
Alfred Spence
Public Works
187
CITY OF CALIPATRIA
TABLE OF CONTENTS
FOR THE YEAR ENDED JUNE 30, 2016
FINANCIAL SECTION
Independent Auditorsí Report ............................................................................................................................................. 1 Basic Financial Statements
GovernmentȬwide Financial Statements
Statement of Net Position ............................................................................................................................................ 4 Statement of Activities ................................................................................................................................................. 5 Fund Financial Statements
Governmental Funds ñ Balance Sheet........................................................................................................................ 6 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ............................. 7 Governmental Funds ñ Statement of Revenues, Expenditures, and Changes in Fund Balances....................... 8 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities ................................................................................................................... 9 Proprietary Funds ñ Statement of Net Position ...................................................................................................... 10 Proprietary Funds ñ Statement of Revenues, Expenses, and Changes in Net Position..................................... 11 Proprietary Funds ñ Statement of Cash Flows........................................................................................................ 12 Notes to Financial Statements ............................................................................................................................................ 13
REQUIRED SUPPLEMENTARY INFORMATION
General Fund ñ Budgetary Comparison Schedule .......................................................................................................... 36 RLF 1
st Time Home Buyers ñ Budgetary Comparison Schedule.................................................................................... 37 Successor Agency ñ Budgetary Comparison Schedule ................................................................................................... 38 PERS Proportionate Share of Net Pension Liability ........................................................................................................ 39 Notes to Required Supplementary Information............................................................................................................... 41
SUPPLEMENTARY INFORMATION
Combining Balance Sheet.................................................................................................................................................... 42 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances .................................................. 44 OTHER INDEPENDENT AUDITORSí REPORT
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........................................ 46
FINDINGINGS AND QUESTIONED COSTS
Financial Statement Findings and Questioned Costs ...................................................................................................... 48 Summary of Prior Year Audit Findings and Questioned Costs..................................................................................... 49 188
FINANCIAL SECTION
189
Corporate Oce:
348 Olive Street
San Diego, CA 92103
toll-free: 877.220.7229
tel: 619.270.8222
fax: 619.260.9085
www.christywhite.com
Christy White, CPA
Michael Ash, CPA
Heather Rubio
SAN DIEGO
LOS ANGELES
SAN FRANCISCO/BAY AREA
1 INDEPENDENT AUDITORSí REPORT
Governing Board
City of Calipatria
Calipatria, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, businessȬtype activities, each major fund, and the aggregate remaining fund information of the City of Calipatria, as of and for the year ended June 30, 2016, and the related notes to the financial statements, which collectively comprise the City of Calipatriaís basic financial statements as listed in the table of contents.ȱȱȱ
Managementís Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.ȱȱ Auditorís Responsibility
Our responsibility is to express opinions on these financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.ȱȱ An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditorȇs judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entityȇs preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entityȇs internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
190
2 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, businessȬtype activities, each major fund, and the aggregate remaining fund information of the City of Calipatria as of June 30, 2016, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Management has omitted the Managementís Discussion and Analysis that accounting principles generally accepted in the United States of America requires to be presented to supplement the basic financial statements.ȱȱSuch missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of the financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.ȱȱ Our opinion on the basic financial statements is not affected by this missing information.ȱȱ Accounting principles generally accepted in the United States of America require that the required supplementary information, such as the budgetary comparison information on pages 36 through 41 be presented to supplement the basic financial statements.ȱȱSuch information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in appropriate operational, economic, or historical context.ȱȱWe have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with managementís responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements.ȱȱ We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.ȱȱ Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Calipatriaís basic financial statements.ȱȱThe supplementary information listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements.ȱȱ ȱȱ
191
3 The supplementary information listed in the table of contents is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.ȱȱ Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 30, 2017 on our consideration of the City of Calipatiraís internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance.ȱȱ That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Calipatriaís internal control over financial reporting and compliance.ȱȱ San Diego, California
January 30, 2017
192
CITY OF CALIPATRIA
The accompanying notes are an integral part of these financial statements. 4 STATEMENT OF NET POSITION
JUNE 30, 2016
Governmental BusinessȬType
Activities Activities Total
ASSETS
Cash and investments 3,739,682$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ29,623$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,769,305$ Cash with fiscal agent 279,383 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ279,383 Restricted cash and investments ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ14,400 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ14,400 Accounts receivable 139,333 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ26,908 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ166,241 Loans receivable 5,655,115 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ5,655,115 Land held for resale 15,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ15,000 Capital assets, not depreciated 853,234 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ135,703 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ988,937 Capital assets, net of accumulated depreciation 1,640,912 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,146,397 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,787,309 Total Assets ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,322,659 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,353,031 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ13,675,690
DEFERRED OUTFLOWS OF RESOURCES
Differences between projected and actual earnings 404,934 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ404,934 on pension plan benefits
LIABILITIES
Deficit cash 450,816 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ345,711 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ796,527 Accrued liabilities 33,278 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,890 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ38,168 Unearned revenue ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ6,219 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ6,219 LongȬterm liabilities, current portion 65,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ77,000 LongȬterm liabilities, nonȬcurrent portion 4,587,151 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ27,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,614,151 Total Liabilities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ5,136,245 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ395,820 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ5,532,065
DEFERRED INFLOWS OF RESOURCES
Differences between projected and eactual earnings 129,122 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ129,122 on pension plan benefits
NET POSITION
Net investment in capital assets 2,494,146 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,243,100 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,737,246 Restricted for
Special revenues 4,091,077 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,091,077 Debt service ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ14,400 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ14,400 Unrestricted 877,003 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(300,289) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ576,714 Total Net Position ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ7,462,226$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ957,211$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ8,419,437$ 193
CITY OF CALIPATRIA
The accompanying notes are an integral part of these financial statements. 5 STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2016
Operating Capital
Charges for Grants and Grants and Governmental BusinessȬType Expenses Services Contributions Contributions Activities Activities Total
GOVERNMENTAL ACTIVITIES
General government 669,780$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(669,780)$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(669,780)$ Public safety 831,019 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ125,286 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 162,505 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(543,228) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(543,228) Public works 2,151,730 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,040,624 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 536,929 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(574,177) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(574,177) Parks and recreation 55,976 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,309 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 222,065 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ178,398 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ178,398 Community development 39,449 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ110,406 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 11,645 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ82,602 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ82,602 Total Governmental Activities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,747,954$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,288,625$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 933,144$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(1,526,185) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(1,526,185) BUSINESSȬTYPE ACTIVITIES
Sewage Treatment 685,983 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 554,808 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(117,036)$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(117,036) Airport 7,348 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(7,348) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(7,348) Total BusinessȬType Activities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ693,331 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 554,808 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(124,384) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(124,384) Total Primary Government ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,441,285$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,843,433$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 933,144$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱ(1,650,569)$ General revenues
Taxes:
Property taxes 34,356 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ34,356 Motor vehicle license fees 596,404 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ596,404 Sales and use taxes 331,232 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ331,232 Transient lodging taxes 20,757 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ20,757 Franchise taxes 35,071 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ35,071 Other taxes 34,682 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ34,682 Use of money and property 34,862 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ34,862 Interest and investment earnings ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ68 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ68 Lease ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ23,864 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ23,864 Other 227,054 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ227,054 Subtotal, General Revenue ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,314,418 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ23,932 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,338,350 CHANGE IN NET POSITION ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(211,767) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(100,452) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(312,219) Net PositionȱȬȱBeginning ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ7,673,993 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,057,663 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ8,731,656 Net PositionȱȬȱEnding ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ7,462,226$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ957,211$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ8,419,437$ Function/Programs
Net (Expenses)
Revenues and
Changes in
Program Revenues Net Position
194
CITY OF CALIPATRIA
The accompanying notes are an integral part of these financial statements. 6 GOVERNMENTAL FUNDS
BALANCE SHEET
JUNE 30, 2016
General Fund
RLFȱȬȱ1st Time
Homebuyers Successor Agency
NonȬMajor
Governmental
Funds
Total
Governmental
Funds
ASSETS
Cash and investments $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ494,357$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ187,439$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,057,886$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,739,682$ Cash with fiscal agent ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 279,383 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ279,383 Accounts receivable ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱ 139,333 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ139,333 Land held for resale ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 15,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ15,000 TimeȬpay loans 3,233 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 630,952 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ634,185 Deferred loans 57,412 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 1,563,518 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,620,930 Total Assets ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ199,978$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,688,827$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ481,822$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,057,886$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ6,428,513$
LIABILITIES
Deficit cash 450,816$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ450,816$ Accounts payable 26,615 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ803 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ27,418 Accrued compensated absences 5,860 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ5,860 Unearned revenue 60,645 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 2,194,469 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,255,114 Total Liabilities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ543,936 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 2,194,469 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ803 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,739,208
FUND BALANCES
Restricted 57,663 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ494,358 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ481,822 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,057,083 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,090,926 Unassigned (401,621) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(401,621) Total Fund Balances ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(343,958) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ494,358 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ481,822 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,057,083 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,689,305 Total Liabilities and Fund Balances ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ199,978$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,688,827$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ481,822$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,057,886$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ6,428,513$ 195
CITY OF CALIPATRIA
The accompanying notes are an integral part of these financial statements. 7 RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT
OF NET POSITION
JUNE 30, 2016
Total Fund BalanceȱȬȱGovernmental Funds ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,689,305$ Amounts reported for assets and liabilities for governmental activities in the statement of net position are different from amounts reported in governmental funds because:
Capital assets:
In governmental funds, only current assets are reported.ȱȱIn the statement of net position, all assets are reported, including capital assets and accumulated depreciation:
Capital assets 3,804,348$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
Accumulated depreciation (1,310,202) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,494,146 Long term notes receivableȱȬȱCalipatria Family Apartments L.P. 3,400,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Deferred inflows and outflows of resources (441,872) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Deferred recognition of earned but unavailable revenues:
In governmental funds, revenue is recognized only to the extent that it is Ȉavailable,Ȉȱmeaning it will be collected soon enough after the end of the period to finance expenditures of that period.ȱȱReceivables for revenues that are earned but unavailable are deferred until the period in which the revenues become available.ȱȱIn the governmentȬwide statements, revenue is recognized when earned, regardless of availability.ȱȱȱThe amount of unavailable revenues that were deferred as a liability in governmental funds, but are recognized in the governmentȬwide statements, is: 2,255,114 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ LongȬterm liabilities:
In governmental funds, only current liabilities are reported.ȱȱIn the statement of net position, all liabilities, including longȬterm liabilities, are reported.ȱȱ LongȬterm liabilities relating to governmental activities consist of:
Bonds payable (3,225,000)$ȱȱȱȱȱȱȱȱȱȱȱȱȱ
Compensated absences (77,689) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
CALPERS pension obligation (631,778) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(3,934,467) Internal service funds:
Internal service funds are used to conduct certain activities for which costs are charged to other funds on a full costȬrecovery basis.ȱȱBecause internal service funds are presumed to operate for the benefit of governmental activities, assets and liabilities of internal service funds are reported with governmental activities in the statement of net position.ȱȱNet position for internal service funds is: ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ Total Net PositionȱȬȱGovernmental Activities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ7,462,226$ 196
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¢ȱ¡ Ǟȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȬǞȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȬǞȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȬǞȱȱȱȱȱ řŚǰřśŜ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ řŚǰřśŜǞȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱ¡ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŘşŖǰŘŚ śśǰŚřş ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ řŚśǰŜŝ Ŗ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ş ȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱ ŚǰŘŘŗ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŚǰŘŘŗȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
ŗǰŖşřǰşř ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŚŞŜǰŜŗ ś ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗǰśŞŖǰśś ś ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ŗ
ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗǰřşŞȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗǰŖŖŖȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗ Ȭ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗŘǰśŞŜȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŖǰŗŞŞ ȱ şşŝǰśř ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗŚŗǰŝŝŗȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ǻŜŘŞǼȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŞŚśǰŞŗ Ŗ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗǰşŞŚǰŚŞ Ŝ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ş ȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗŚřǰŗŜ ŘǰŗŞśǰŚŞŗ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŘşŖǰŜŗ ş ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗǰřŚŘǰŜŗ Ř ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ řǰşŜŗǰŞŞŗȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ş
ȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŘŗǰŚŖŝȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŘŝŝǰŝŚŗȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŘŗǰŝŘŗȱȱȱȱȱȱȱȱȱ řŚŞǰşŗŗ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŜŜşǰŝŞ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ŗ ȱ¢ ŞřŗǰŖŗ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱ ş ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŞřŗǰŖŗ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ş ȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗşŘǰŚşŝȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗǰŗŜŚǰŚŜŗȱȱ ŝşŚǰŝŝŘ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Řǰŗśŗǰŝř ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ŗ ȱȱ śśǰşŝŜ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ śśǰşŝŜȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ¢ȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱ řşǰŚŚş ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ řşǰŚŚşȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱ¡ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŘŗǰŚŖŝȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŚŝŖǰŘř ŘǰŖŝŖǰŗŘŝ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗǰŗŞŜǰŗŞ Ş ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ řǰŝŚŝǰşśŚȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ř ¡ȱǻ¢Ǽȱȱ
ȱ¡ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗŘŗǰŝŜ ŗŗśǰřśŚ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ǻŗŝşǰŜŘŜǼȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗśŜǰŚřŝȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŘŗřǰşŘŝȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ř ȱȱȱȱȱ ȱȱȱǻǼ
ȱ
ȱ
ȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗŘŗǰŝŜ ŗŗśǰřśŚ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ǻŗŝşǰŜŘŜǼȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŗśŜǰŚřŝȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŘŗřǰşŘŝȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ř ȱȱȱȱȱ ȱȱȬȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ řŝŘǰśş ǻřŝŝǰŝřŞǼ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŜŜŗǰŚŚ Ŝ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŘǰşŖŖǰŜŚ Ş ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ řǰśśŜǰşś Ŝ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ř ȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱ ǻŞŗǰśŝŚǼ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ǻŞŗǰśŝŚǼȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȬȱ Ǟȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŚşŚǰřś ǻřŚřǰşśŞǼ Ǟȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ŚŞŗǰŞŘ Ş Ǟȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ řǰŖśŝǰŖŞ Ř Ǟȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ řǰŜŞşǰřŖ ř Ǟȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ś 197
CITY OF CALIPATRIA
The accompanying notes are an integral part of these financial statements. 9 RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2016
Net Change in Fund BalancesȱȬȱGovernmental Funds ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ213,927$ Amounts reported for governmental activities in the statement of activities are different from amounts reported in governmental funds because:
Capital outlay:
In governmental funds, the costs of capital assets are reported as expenditures in the period when the assets are acquired.ȱȱIn the statement of activities, costs of capital assets are allocated over their estimated useful lives as depreciation expense.ȱȱThe difference between capital outlay expenditures and depreciation expense for the period is:
Expenditures for capital outlay: $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ Depreciation expense: (79,916) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(79,916) Debt service:
In governmental funds, repayments of longȬterm debt are reported as expenditures.ȱȱIn the governmentȬwide statements, repayments of longȬ term debt are reported as reductions of liabilities.ȱȱExpenditures for repayment of the principal portion of longȬterm debt were: 65,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Compensated absences:
In governmental funds, compensated absences are measured by the amounts paid during the period.ȱȱIn the statement of activities, compensated absences are measured by the amount earned.ȱȱThe difference between compensated absences paid and compensated absences earned, was: 3,162 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
Other expenditures relating to prior periods:
Certain expenditures recognized in governmental funds relating to prior periods.ȱȱTypical examples are payments on structured legal settlements or retirement incentives paid over time.ȱȱThese expenditures are recognized in the governmentȬwide statement of activities in the period in which the obligations were first incurred, so they must not be recognized again in the current period.ȱȱExpenditures relating to prior periods were: (413,940) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Change in Net Position of Governmental Activities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(211,767)$ 198
CITY OF CALIPATRIA
The accompanying notes are an integral part of these financial statements. 10 PROPRIETARY FUNDS
STATEMENT OF NET POSITION
JUNE 30, 2016
Cliff Hatfield
Memorial Airport
Sewage
TreatmentȱȱTotal
ASSETS
Current assets
Cash and investments 29,623$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ29,623$ Accounts receivable 1,100 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ25,808 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ26,908 Total current assets 30,723 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ25,808 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ56,531 NonȬcurrent assets
Restricted Cash ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ14,400 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ14,400 Capital assets, not depreciated ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ135,703 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ135,703 Capital assets, net of accumulated depreciation ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,146,397 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,146,397 Total nonȬcurrent assets ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,296,500 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,296,500 Total Assets ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ30,723 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,322,308 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,353,031
LIABILITIES
Current liabilities
Deficit cash ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ345,711 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ345,711 Accounts payable ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,890 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,890 Unearned revenue ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ6,219 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ6,219 Current portion of longȬterm debt ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,000 Total current liabilities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ368,820 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ368,820 NonȬcurrent liabilities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ27,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ27,000 Total Liabilities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ395,820 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ395,820
NET POSITION
Net investment in capital assets ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,243,100 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,243,100 Restricted ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ14,400 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ14,400 Unrestricted 30,723 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(331,012) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(300,289) Total Net Position ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ30,723$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ926,488$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ957,211$ Enterprise Funds
BusinessȬType Activities
199
CITY OF CALIPATRIA
The accompanying notes are an integral part of these financial statements. 11 PROPRIETARY FUNDS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION FOR THE YEAR ENDED JUNE 30, 2016
Cliff Hatfield
Memorial Airport
Sewage
TreatmentȱȱTotal
OPERATING REVENUE
Charges for services $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ554,808$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ554,808$ Total operating revenues ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ554,808 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ554,808
OPERATING EXPENSE
Personnel salaries and benefits 323 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ210,271 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ210,594 Services and supplies 7,025 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ420,390 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ427,415 Depreciation ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ52,772 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ52,772 Total operating expenses ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ7,348 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ683,433 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ690,781 Operating income/(loss) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(7,348) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(128,625) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(135,973) NONȬOPERATING REVENUES/(EXPENSES)
Rent revenues 23,864 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ23,864 Interest income 68 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ68 Interest expense ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(2,550) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(2,550) Total nonȬoperating revenues/(expenses) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ23,932 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(2,550) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ21,382 CHANGE IN NET POSITION ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ16,584 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(131,175) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(114,591) Net PositionȱȬȱBeginning ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ14,139 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,057,663 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,071,802 Net PositionȱȬȱEnding ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ30,723$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ926,488$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ957,211$ BusinessȬType Activities
Enterprise Funds
200
CITY OF CALIPATRIA
The accompanying notes are an integral part of these financial statements. 12 PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2016
Cliff Hatfield
Memorial Airport
Sewage
TreatmentȱȱTotal
Cash flows from operating activities
Cash received from customers (1,100)$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ564,115$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ563,015$ Cash payments to suppliers for goods and services (7,025) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(423,727) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(430,752) Cash payments for employee services (323) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(210,271) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(210,594) Net cash provided by (used for) operating activities (8,448) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(69,883) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(78,331) Cash flows from capital and related financing activities Principal paid on debt ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(12,000) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(12,000) Interest paid on debt ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(2,550) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(2,550) Net cash provided by (used for) in capital and related financing activities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(14,550) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(14,550) Cash flows from investing activities
Rents received 23,864 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ23,864 Net cash provided by (used for) investing activities 23,932 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ23,932 NET INCREASE (DECREASE) IN CASH ANDCASH EQUIVALENTS 15,484 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(84,433) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(68,949)
CASH AND CASH EQUIVALENTS
Beginning of year (14,139) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(226,901) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(241,040) End of year 1,345$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(311,334)$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(309,989)$ Reconciliation of operating income (loss) to cash
provided by (used for) operating activities
Operating income (loss) (7,348)$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(128,625)$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(135,973)$ Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities:
Depreciation ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ52,772 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ52,772 Changes in assets and liabilities:
(Increase) decrease in accounts receivable (1,100) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ9,307 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ8,207 Increase (decrease) in accounts payable ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(4,305) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(4,305) Increase (decrease) in unearned revenue ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ968 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ968 Net cash provided by (used for) operating activities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(8,448)$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(69,883)$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(78,331)$ BusinessȬType Activities
Enterprise Funds
201
CITY OF CALIPATRIA
13 NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2016
NOTE 1 ñ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESȱȱ
A. Financial Reporting Entity
The City of Calipatria, California was incorporated in 1918 under the general laws of State of California.ȱȱThe City operates under an elected Council/City Manager form of government.
The City is considered to be financially accountable for an organization if the City appoints a voting majority of that organizationís governing body and the City is able to impose its will on that organization or there is a potential for that organization to provide specific financial benefits to or impose specific financial burdens on the City. The City is also considered to be financially accountable for an organization if that organizations is fiscally dependent (i.e. it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval from the City).ȱȱIn certain cases, other organizations are included as component units if the nature and significance of their relationship with the City are such that their exclusion would cause the Cityís financial statements to be misleading or incomplete.ȱȱThe City currently has no such component units.
B. Fund Accounting
The accounts of the City are organized on the basis of funds.ȱȱA fund is defined as an independent fiscal and accounting entity wherein the operations of each fund are accounted for in a separate set of selfȬbalancing accounts that records resources, related liabilities, obligations, reserves and equities segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.
The following is a summary of the fund types utilized by the City:
Governmental Fund Types
The General Fund is the general operating fund of the City.ȱȱ All general tax revenues and other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund.ȱȱExpenditures of this fund include the general operating expenses and capital improvements costs which are no paid through other funds.
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes. 202
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
14 NOTE 1 ñ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) B. Fund Accounting (continued)
Governmental Fund Types (continued)
The City reports the following major governmental funds:
General Fund ñ To account for all the general revenues of the City not specifically levied or collected for other City funds and for expenditures related to the rendering of general services by the City.
Successor Agency Fund ñ Used to account for the restricted housing assets of the former Calipatria Redevelopment Agency Fund (CRA) which were transferred to Successor Agency Fund upon acceptance of the Housing Successor role by the City.
Revolving Loan Funds (RLF) ñ 1st Time Homebuyers ñ Used to account for activities for the 1st time homebuyerís program.ȱȱRevenue generated from this fund comes in monthly based on 50% of all the RLF loan payment received.ȱȱThe remaining 50% is applied to the Housing Rehab Program.
Proprietary Fund Types
Enterprise Funds are used to account for operations that are financed and operated in manner similar to private business enterprise where the intent of the governing body is that the costs (expenses including depreciation) of providing gods or services to the general public on a continuing basis be financed or recovered primarily through user charges.
The City reports the following major enterprise funds:
Cliff Hartfield Memorial Airport ñ Used to account for account for any airport related activities.
Sewage Treatment Fund ñ Used to account for the revenues and expenses for the maintenance, repair and depreciation of the sewers within the City.
ȱȱ
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NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
15 NOTE 1 ñ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Measurement Focus and Basis of Accountingȱȱ
The basic financial statements of the City are composed of the following:
• GovernmentȬwide financial statements
• Fund financial statements
• Notes to the basic financial statements
GovernmentȬwide Financial Statements
GovernmentȬwide financial statements display information about the reporting government as whole.ȱȱThese statements include separate columns for the governmental and businessȬtype activities of the primary government.ȱȱEliminations have been made in the Statement of Activities so that certain allocated expenses are recorded only once (by the function to which they were allocated).ȱȱHowever, general government expenses have not been allocated as indirect expenses to the various functions of the City.
GovernmentȬwide financial statements are presented using the economic resources measurement focus and the accrual basis of accounting.ȱȱUnder the economic resources measurement focus, all (both current and longȬ term) economic resources and obligations of the reporting government are reported in the governmentȬwide financial statements.ȱȱ Basis of accounting refers to when revenues and expenses are recognized in the accountants and reported in the financial statements.ȱȱ Under the accrual basis of accounting, revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchangeȬlike transactions are recognized when the exchange takes place.ȱȱRevenues, expenses, gains, losses, assets and liabilities resulting from nonȬexchange transactions were recognized in accordance with requirements of GASB Statement No. 33.ȱȱ Amounts paid to acquire capital assets are capitalized as assets in the governmentȬwide financial statements, rather than reported as an expense.ȱȱProceeds of longȬterm debt are recorded as a liability in the governmentȬ wide financial statements, rather than as another financing source.ȱȱ Amounts paid to reduce longȬterm indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expense.
Fund Financial Statements
This underlying accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity.ȱȱThe operations of each fund are accounted for with a separate set of selfȬbalancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate.ȱȱ Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
Fund financial statements for the primary governmentís governmental and proprietary funds are presented after the governmentȬwide financial statements.ȱȱ These statements display information about major funds individually and nonȬmajor fund in the aggregate for governmental and enterprise funds.ȱȱȱ ȱȱ
204
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
16 NOTE 1 ñ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Measurement Focus and Basis of Accounting (continued)ȱȱ Governmental Funds
In the fund financial statements, governmental funds are presented using the modifiedȬaccrual basis of accounting.ȱȱTheir revenues are recognized when they become measurable and available as current net position.ȱȱ Measurable means that the amounts can be estimated, or otherwise determined.ȱȱ Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period.ȱȱThe City considers all revenues available if they are collected within 60 days after year end.ȱȱ Significant revenues subject to accrual under the measurable and available criteria include property taxes, sales taxes and utility user taxes.
Revenue recognition is subject to the measurable and availability criteria for the governmental funds in the fund financial statements.ȱȱExchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided).ȱȱDerived tax revenues are recognized as revenues in the period in which the underlying exchange transactions take place.ȱȱImposed nonȬexchange transactions are recognized are revenues in the period for which they were imposed.ȱȱ If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenue arises or when they are received, whichever occurs first.ȱȱ GovernmentȬmandated and voluntary nonȬexchange transactions are recognized as revenues when all applicable eligibility requirements have been met, and the resources are available.
In the fund financial statements, governmental funds are presented using the current financial resources measurement focus.ȱȱThis means that only current assets and current liabilities are generally included on their balance sheets.ȱȱThe reported fund balance (current net position) is considered to be a measurable of ìavailable spendable resources.îȱȱ Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in current net position.ȱȱAccordingly, they are said to present a summary and uses of ìavailable spendable resourcesî during a period.ȱȱȱ Governmental Funds (continued)
NonȬcurrent portions of longȬterm receivables due to governmental funds are reported on their balance sheets in spite of their spending measurable focus.ȱȱSpecial reporting treatments are used to indicate that they should not be considered ìavailable spendable resourcesî since they do not represents current net position.ȱȱ Recognition of governmental fund type revenue represents by nonȬcurrent receivables is unearned until they become current receivables.ȱȱ NonȬcurrent portions of longȬterm receivables are offset by nonȬspendable or restricted fund balance accounts.
Because of their spending measurement focus, expenditures recognition for governmental fund types excludes amounts represented by nonȬcurrent liabilities.ȱȱ Since they do not affect current net position, such longȬterm amounts are not recognized as governmental fund type expenditures or fund liabilities.ȱȱAmounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets.ȱȱThe proceeds of longȬterm debt are recorded as an other financing sources rather than as fund liability.ȱȱ Amounts paid to reduce longȬterm indebtedness are reported as fund expenditures. ȱȱ
205
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
17 NOTE 1 ñ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Measurement Focus and Basis of Accounting (continued)ȱȱ Proprietary Funds
The Cityís Enterprise Funds are proprietary funds.ȱȱ In the fund financial statements, proprietary funds are presented using the accrual basis of accounting.ȱȱRevenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered.ȱȱIn the fund financial statements, proprietary funds are presented using the economic resources measurement focus.ȱȱ This means that all assets and all liabilities (whether current or nonȬcurrent) associated with their activity are included on their balance sheets.ȱȱProprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position.
Proprietary funds distinguish operating revenues and expenses from nonȬoperating items.ȱȱOperating revenues and expenses result from providing goods and services related to the fundís ongoing operations.ȱȱThe principal operating revenue of the Cityís proprietary funds is charges for service.ȱȱOperating expenses include the cost of services provided, administrative expenses and depreciation on capital assets.ȱȱAll revenues and expenses not meeting this definition are reported as nonȬoperating revenues and expenses.
Amounts paid to acquire capital assets are capitalized as assets in the proprietary funds financial statements, rather than reported as expenses.ȱȱProceeds of longȬterm debt are recorded as a liability in the proprietary funds financial statements, rather than as another financing source.ȱȱAmounts paid to reduce longȬterm indebtedness of the proprietary funds are reported as a reduction of the related liability, rather than as an expense.
D. Cash and Investments
Investments are reported in the accompanying statements at fair value.ȱȱThe fair value of the investments is generally based on published market prices and quotations from major investment firms.
Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year.ȱȱInvestment income includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation, maturity, or sale of investments.
The City pools cash and investments of all funds, except for assets held by fiscal agents.ȱȱEach fundís share in this pool is displayed in the accompanying financial statements as cash and investments.ȱȱInvestment income earned by the pooled investments is allocated to the various funds based on each fundís average cash and investment balance, except investment is allocated to the various funds based on each fundís average cash and investment balance.
E. Cash Equivalents
For purposes for the statement of cash flows, cash equivalents are defined as short term, highly liquid investments that are both readily convertible to known amounts of cash or so near their maturity that they present insignificant risk of changes in value because of changes in interest rates, and have an original maturity date of three months or less.ȱȱCash equivalents represent the proprietary fundsí share in the cash and investment pool of the City.ȱȱ
206
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
18 NOTE 1 ñ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) F. Capital Assets
Acquisitions of capital assets (including infrastructure) are recorded at historical cost at the time of purchase.ȱȱ Donated capital assets are recorded at their fair market value at the time received.
Generally, capital asset acquisitions in excess of $5,000 are capitalized if they have an expected useful life of one year or more.ȱȱ Capital assets include public domain (infrastructure) capital assets consisting of certain improvements, including streets (pavements, medians, curbs/gutters, sidewalks, and traffic signals), storm drains and water/sewer systems and improvements.
Capital assets used in operations are depreciated in the governmentȬwide financial statements and in the fund financial statements of the proprietary funds.ȱȱDepreciation of such assets is computed using the straightȬline method over the estimated useful lives noted below and charged to operations:
Asset Class Estimated Useful Life
Buildings and Improvements 30 Years
Equipment 5Ȭ10 Years
G. Compensated Absences
In accordance with GASB Statement No. 16, a liability is recorded for compensated absences (unpaid vacations, sick leave and compensatory time) since employeesí entitlement to these balances are attributable to services already rendered and it is probable that virtually all of these balances will be liquidated by either paid time off or payments upon termination or retirement.
H. Unearned Revenue
Unearned revenue in the fund financial statements represents receivable at year end that will not be collected soon enough to finance current year expenditures.
I. Accrued Liabilities and LongȬTerm Obligations
All payables, accrued liabilities, and longȬterm obligations are reported in the governmentȬwide and proprietary fund financial statements.ȱȱIn general, governmental fund payables and accrued liabilities that, once incurred, are paid in a timely manner and in full from current financial resources are reported as obligations of the funds.
J. Premiums and Discounts
In the governmentȬwide and proprietary fund financial statements, longȬterm obligations are reported as liabilities in the applicable governmental activities or proprietary fund statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight line method. ȱȱ
207
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
19 NOTE 1 ñ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) K. Deferred Outflows/Deferred Inflows of Resources
In addition to assets, the City will sometimes report a separate section for deferred outflows of resources.ȱȱThis separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period and so will not be recognized as an outflow of resources (expense/expenditure) until then.ȱȱ
In addition to liabilities, the City will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period and so will not be recognized as an inflow of resources (revenue) until that time. ȱȱ
L. Property Taxes
Under California law, property taxes are assessed and collected by the counties up to one percent of assessed value, plus other increases approved by the voters.ȱȱThe property taxes to into a pool, and are then allocated to the cities based on complex formulas.
Secured property taxes become a lien on the property as of January 1, and are levied in two equal installments; the first delinquent after December 10; and the second delinquent after April 10.ȱȱProperty taxes on unsecured property become a lien on the property as of January 1, and are delinquent after August 31.ȱȱThe County of Imperial is responsible for the assessment, collection and apportionment for all jurisdictions within the County including the City.
M.Interfund Transfers
In the fund financial statements, transactions that constitute reimbursements to a fund for expenditures to a fund for expenditures/expenses initially made from it that are properly applicable to another fund are recorded as transfers out in the reimbursing fund and as transfers in the fund that is reimbursed.
Nonrecurring or nonȬroutine permanent transfers of equity are also reported as transfers.
N. Use of Estimates
The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses, during the reporting period, actual results could differ from those estimates.
The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses, during the reporting period, actual results could differ from those estimates. ȱȱ
208
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
20 NOTE 1 ñ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) O. Use of Restricted Resources ñ Enterprise Funds and GovernmentȬwide When both restricted and unrestricted resources are available for use, it is the Cityís policy to use restricted resources first, and then unrestricted resources as they are needed.
P. Land Held for Resale
Land Held for Resale is recorded at the lower of historical cost or estimated net realizable value.
Q. Fund Balance
Fund balance is classified in accordance with GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions.ȱȱThis statement provided more clearly defined fund balance categories to make the nature and extent of the constraints placed on a governmentís fund balance more transparent.ȱȱ The following definitions and classifications described the relative strength of the spending constraints placed on the purposes for which resources can be used:
The Cityís policy establishes the procedures for reporting, within the annual financial statements, unrestricted fund balance (comprised of Committed, Assigned, and Unassigned categories) within the Cityís governmental funds: General Fund, Special Revenue Funds, Debt Service Fund, and Capital Projects Funds.
Definitions
Fund balance is the difference between the assets and liabilities reported in the Cityís governmental funds.ȱȱ There are generally limitations on the purpose for which all or a portion of the resources of a governmental fund may be used.ȱȱ The force behind these limitations can vary significantly, depending upon their source.ȱȱ Consequently, the fund balance reported in the annual financial statements is categorized into five components whereby each component identifies the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the fund can be spent.ȱȱThe five components of fund balance are as follows:
• Nonspendable: Resources that are 1) not in spendable form, such as inventories, prepaids, longȬterm receivables, or nonȬfinancial assets held for resale, or 2) required to be maintained intact such as an endowment.
• Restricted: Resources that are subject to externally enforceable legal restrictions; these restrictions would be either 1) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or 2) imposed by law through constitutional provisions or enabling legislation.
• Committed: Resources that are constrained to specific purposes by a formal action of the City Council such as an ordinance or resolution.ȱȱThe constraint remains binding unless removed in the same formal manner by the City Council.ȱȱ Council action to commit fund balance must occur within the fiscal reporting period while the amount committed may be determined subsequently. ȱȱ
209
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
21 NOTE 1 ñ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Q. Fund Balance (continued)
Definitions (continued)
• Assigned: Resources that are constrained by the Cityís intent to be used for specific purposes, but that are neither restricted nor committed.ȱȱThe City of Calipatria has designated the Finance Director the authority to assign.
• Unassigned: The unassigned classifications is to be used by the General Fund, or in the Other Fund types when there are negative residual resources in excess of what can be properly classified as nonspendable, restricted, committed or assigned.
When expenditures are incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) fund balances are available, the Cityís policy is to first apply restricted fund balance.ȱȱWhen expenditures are incurred for purposes for which committed, assigned, or unassigned fund balances are available, the Cityís policy is to first apply committed fund balance, then assigned fund balance, and finally unassigned fund balance.
R. New GASB Pronouncements
GASB Statement No. 65 ñ In March 2012, GASB issued Statement No. 65, Items Previously Reported as Assets and Liabilities.ȱȱThis Statement establishes accounting and financial reporting standards that reclassify, as deferred outflows of resources or deferred inflows of resources, certain items that were previously reported as assets and liabilities and recognizes, as outflows of resources or inflows of resources, certain items that were previouslyȱȱ reported as assets and liabilities.ȱȱThe Statement is effective for periods beginning after December 15, 2012.ȱȱThe City has implemented GASB Statement No. 63 for the year ended June 30, 2015.
GASB Statement No. 68 ñ In June 2012, GASB issued Statement No. 68, Accounting and Financial Reporting for Pensionsóan amendment of GASB Statement No. 27.ȱȱ The primary objective of this Statement is to improve accounting and financial reporting by state and local governments for pensions.ȱȱIt also improves information provided by state and local governmental employers about financial support for pensions that is provided by other entities.ȱȱThis Statement results from a comprehensive review of the effectiveness of existing standards of accounting and financial reporting for pensions with regard to providing decisionȬuseful information, supporting assessments of accountability and interperiod equity, and creating additional transparency.ȱȱ The Statement is effective for periods beginning after June 15, 2014.ȱȱThe City has implemented GASB Statement No. 63 for the year ended June 30, 2015.
GASB Statement No. 69 ñ In January, 2013, GASB issued Statement No. 69, Government Combinations and Disposal of Government Operations. This Statement establishes accounting and financial reporting standards related to government combinations and disposal of government operations. As used in this Statement, combinations include a variety of transactions referred to as mergers, acquisitions, and transfers of operations.
The City has not determined if there will be an effect on the financial statements. ȱȱ
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NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
22 NOTE 1 ñ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) R. New GASB Pronouncements (continued)
GASB Statement No. 70 ñ In April, 2013, GASB issued Statement No 70, Accounting and Financial Reporting for Nonexchange Financial Guarantees. Some governments extend financial guarantees for the obligations of another government, a notȬforȬprofit entity, or private entity without directly receiving equal or approximately equal value in exchange (a nonexchange transaction). The City does not participate in nonexchange transactions and this Statement will have no financial statement effect.
GASB Statement No. 71 ñ In November 2013, GASB issued Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date ñ an amendment of GASB Statement No. 68. This standard seeks to clarify certain implementation issues related to amounts that are deferred and amortized at the time GASB 68 is first adopted. It applies to situations in which the measurement date of an actuarial valuation differs from the governmentȇs fiscal year. The Statement is effective for periods beginning after June 15, 2014. The District has not yet determined the impact on the financial statements.
NOTE 2 ñ CASH AND INVESTMENTS
Cash and investments as of June 30, 2016, are classified in the accompanying financial statements as follows:
Cash and investments as of June 30, 2016, are classified in the accompanying financial statements as follows:
Statement of Net Position
Governmental activities 3,739,682$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
Proprietary funds 44,023 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
Deficit cash (796,527) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
Total cash and investments 2,987,178$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
Cash and investments as of June 30, 2016 consist of the following:
Deposits with financial institutions 2,660,255$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Investments 1,123,450 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
Deficit cash (796,527) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
Total cash and investments 2,987,178$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
Cash with fiscal agent as of June 30, 2016 consisted of $279,383 deposited in BNT Western Trust Company for purpose of retiring the agencyís tax allocation bonds.
ȱȱ
211
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
23 NOTE 2 ñ CASH AND INVESTMENTS (continued)
Investments Authorized by the California Government Code and the Cityís Investment Policy The table below identifies the investment types are authorized of the City by the California Government code and the Cityís investment policy.ȱȱThe table also identifies certain provisions of the California Government Code (or the Cityís investment policy, if more restrictive) that addresses interest rate risk, credit risk and concentration of credit risk.ȱȱ This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code of the Cityís investment policy:
Authorized Investment Typeȱȱ
Maximum
Remaining
Maturityȱȱ
Maximum
Percentage of
Portfolioȱȱ
Maximum
Investment in
One Issuer
Local Agency Bonds, Notes, Warrantsȱȱ 5 yearsȱȱ Noneȱȱ None Registered State Bonds, Notes, Warrantsȱȱ 5 yearsȱȱ Noneȱȱ None U. S. Treasury Obligationsȱȱ 5 yearsȱȱ Noneȱȱ None
U. S. Agency Securitiesȱȱ 5 yearsȱȱ Noneȱȱ None
Bankerís Acceptanceȱȱ 180 daysȱȱ 40%ȱȱ 30%
Commercial Paperȱȱ 270 daysȱȱ 25%ȱȱ 10%
Negotiable Certificates of Depositȱȱ 5 yearsȱȱ 30%ȱȱ None Repurchase Agreementsȱȱ 1 yearȱȱ Noneȱȱ None
Reverse Repurchase Agreementsȱȱ 92 daysȱȱ 20% of baseȱȱ None MediumȬTerm Corporate Notesȱȱ 5 yearsȱȱ 30%ȱȱ None
Mutual Fundsȱȱ N/Aȱȱ 20%ȱȱ 10%
Money Market Mutual Fundsȱȱ N/Aȱȱ 20%ȱȱ 10%
Mortgage PassȬThrough Securitiesȱȱ 5 yearsȱȱ 20%ȱȱ None County Pooled Investment Fundsȱȱ N/Aȱȱ Noneȱȱ None
Local Agency Investment Fund (LAIF)ȱȱ N/Aȱȱ Noneȱȱ $50 Million Joint Powers Authority Poolsȱȱ N/Aȱȱ Noneȱȱ None
ȱȱ
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CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
24 NOTE 2 ñ CASH AND INVESTMENTS (continued)
Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the Cityís investment policy.ȱȱ The table below identifies the investment types that are authorized for investments held by bond trustee.ȱȱThe table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
Authorized Investment Typeȱȱ
Maximum
Remaining
Maturityȱȱ
Maximum
Percentage of
Portfolioȱȱ
Maximum
Investment in
One Issuer
U.S Treasury Obligationsȱȱ 5 yearsȱȱ Noneȱȱ None
U.S Agency Securitiesȱȱ 5 yearsȱȱ Noneȱȱ None
Bankerís Acceptancesȱȱ 180 daysȱȱ Noneȱȱ None
Money Market Mutual Fundsȱȱ N/Aȱȱ Noneȱȱ 5%
Repurchase Agreementsȱȱ 30 daysȱȱ Noneȱȱ None
Investment Contractsȱȱ 30 daysȱȱ Noneȱȱ None
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.ȱȱ Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates.
Information about the sensitivity of the fair values of the Cityís investments (including investment held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the Cityís investment by maturity:
12 Months 13 to 24 25 to 60 More Than 60
Totals or Less Months Months Months
Local Agency Investment Fund (LAIF) 844,067$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 844,067$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Money MarketȱȱMutual Funds 279,383 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱ 279,383 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Total 1,123,450$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 1,123,450$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Investment Type
Remaining Maturity (In Months)
ȱȱ
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CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
25 NOTE 2 ñ CASH AND INVESTMENTS (continued)
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligations to the holder of the investment.ȱȱ This is measured by the assignment of a rating by a nationally recognized statistical rating organization.ȱȱPresented below is the minimum rating required by (where applicable) the California Government Code, the Cityís investment policy, or debt agreements, and the actual rating as of yearȬend for each investment type.
Minimum
Legal Notȱȱ
Totals Rating AAA Rated
Local Agency Investment Fund (LAIF) 844,067$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ N/A $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ844,067$ Money MarketȱȱMutual Funds 279,383 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ N/A ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ279,383 Total 1,123,450$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,123,450$ Rating as of Year End
Investment Type
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party.ȱȱThe custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., brokerȬdealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party.ȱȱThe California Government Code and the Cityís investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investment, other than the following provisions for deposits:ȱȱThe California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit).ȱȱThe market value of the pledged securities in the collateral pool must equal at least 110 percent of the total amount deposited by the public agencies.ȱȱ California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150 percent of the secured public deposits.
For investments identified herein as held by bond trustee, the bond trustee selects the investment under the terms of the applicable trust agreement, acquires the investment, and holds the investment of behalf of the reporting government.
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California.ȱȱ The fair value of the Cityís investment in this pool is reported in the accompanying financial statements at amounts based upon the Cityís proȬ rate share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio).ȱȱThe balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.ȱȱThe California Local Agency Investment Fund is not insured or collateralized. 214
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
26 NOTE 3 ñ RECEIVABLES
On November 1, 2007 the City entered into an agreement with Calipatria Family Apartments L.P to finance the development of property to construct a 72Ȭunit rental housing development of which 35 units will be Assisted Units to be occupied by low income households.ȱȱA promissory note in the principal amount of $3,400,000, with a simple interest rate of 3% per annum, was provided by the City of Calipatria, under the Stateís Home Investment Partnerships Program (the ìHOME Programî) administered by the California Department of Housing and Community Development.ȱȱAs of June 30, 2016, the outstanding balance on the promissory note is $3,400,000.
The City has also entered into loans consisting of deferred and timeȬpay loans for housing rehab projects, first time homebuyer projects, and infrastructure and offsite improvement projects.ȱȱ As of June 30, 2016, the outstanding balance on these loans is $2,255,114.
The accounts receivable balance as of June 30, 2016 amounted to $139,333 for Governmental Activities and $26,908 for BusinessȬType Activities.ȱȱThe Governmental Activities balance consisted of trash billings, gas tax monies, and lease payments for office space. The Business TypeȬActivities balance consisted of sewer billings and airport lease payments.
NOTE 4 ñ CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2016, is shown below:
Balance Balance
July 01, 2015 Additions Deletions June 30, 2016
Governmental Activities
Capital assets not being depreciated
Land 853,234$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ853,234$ Total Capital Assets not Being Depreciated 853,234 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ853,234 Capital assets being depreciated
Buildings & improvements 1,998,339 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,998,339 Furniture & equipment 952,775 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ952,775 Total Capital Assets Being Depreciated 2,951,114 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,951,114 Less Accumulated Depreciation 1,230,286 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 79,916 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,310,202 Governmental Activities
Capital Assets, net ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,574,062$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ (79,916)$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,494,146$ BusinessȬType Activities
Capital assets not being depreciated
Land 135,703$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ135,703$ Total Capital Assets not Being Depreciated 135,703 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ135,703 Capital assets being depreciated
Buildings & improvements 2,034,794 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,034,794 Furniture & equipment 181,571 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ181,571 Total Capital Assets Being Depreciated 2,216,365 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,216,365 Less Accumulated Depreciation 1,017,196 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 52,772 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,069,968 BusinessȬType Activities
Capital Assets, net ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,334,872$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ (52,772)$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,282,100$ 215
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
27 NOTE 5 ñ LONGȬTERM DEBT
A schedule of changes in longȬterm liabilities for the year ended June 30, 2016 is shown below:
Balance Balance Balance Due
July 01, 2015 Additions Deductions June 30, 2016 In One Year Governmental Activities
Bonds payable 3,290,000$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ65,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,225,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ65,000$ Compensated absences 80,851 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,162 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 77,689 CALPERS pension obligation 717,684 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 631,778 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 1,349,462 Total ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,088,535$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ631,778$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ68,162$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,652,151$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ65,000$ Balance Balance Balance Due
July 01, 2015 Additions Deductions June 30, 2016 In One Year BusinessȬType Activities
Bonds payable 51,000$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ39,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,000$ Total ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 51,000$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ39,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,000$ Governmental ActivitiesȱȬȱTax Allocation Bondsȱȱ
The schedule of outstanding tax allocation bonds of the City as of June 30, 2016 is as follows:
Governmental Activities Bonds Bonds
Issue Maturity Interest Original Outstanding Outstanding Balance Due Series Date Date Rate Issue July 01, 2015 Additions Deductions June 30, 2016 In One Year 1993 Tax Allocation Bonds 9/1/1993 9/1/2023 4.00%ȱȬȱ6.50% 1,000,000$ȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 505,000$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ45,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ460,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ45,000$ 1995 Tax Allocation Bonds 12/1/1995 9/1/2026 7.250% 3,000,000 ȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 185,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ10,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ175,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ10,000 1998 Tax Allocation Bonds 12/1/1998 9/1/2028 5.875% 350,000 ȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 230,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ10,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ220,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ10,000 2010 Tax Allocation Bonds 9/1/2010 9/1/2040 6.250% 2,370,000 ȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 2,370,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 2,370,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 3,290,000$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ65,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,225,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 65,000$ The annual requirements to amortize the 1993 tax allocation bonds outstanding at June 30, 2016, are as follows:
Year Ended June 30, Principal Interest Total
2017 45,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ29,900 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ74,900 2018 50,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ26,975 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ76,975 2019 50,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ23,725 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ73,725 2020 55,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ20,475 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ75,475 2021 60,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ16,900 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ76,900 2022ȱȬȱ2024 200,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ26,325 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ226,325 Total 460,000$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ144,300$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ604,300$ ȱȱ
216
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
28 NOTE 5 ñ LONGȬTERM DEBT (continued)
Governmental ActivitiesȱȬȱTax Allocation Bonds (continued) The annual requirements to amortize the 1995 tax allocation bonds outstanding at June 30, 2016, are as follows:
Year Ended June 30, Principal Interest Total
2017 10,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,688 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ22,688 2018 10,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ11,963 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ21,963 2019 15,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ11,238 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ26,238 2020 15,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ10,150 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ25,150 2021 15,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ9,063 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ24,063 2022ȱȬȱ2026 90,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ27,913 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ117,913 2027 20,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,450 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ21,450 Total 175,000$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ84,463$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ259,463$ The annual requirements to amortize the 1998 tax allocation bonds outstanding at June 30, 2016, are as follows:
Year Ended June 30, Principal Interest Total
2017 10,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,925 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ22,925 2018 15,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,338 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ27,338 2019 15,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ11,456 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ26,456 2020 15,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ10,575 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ25,575 2021 15,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ9,694 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ24,694 2022ȱȬȱ2026 95,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ33,488 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ128,488 2027ȱȬȱ2029 55,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ5,875 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ60,875 Total 220,000$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ96,351$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ316,351$ The annual requirements to amortize the 2010 tax allocation bonds outstanding at June 30, 2016, are as follows:
Year Ended June 30, Principal Interest Total
2017 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ148,125 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ148,125 2018 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ148,125 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ148,125 2019 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ148,125 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ148,125 2020 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ148,125 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ148,125 2021 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ148,125 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ148,125 2022ȱȬȱ2026 105,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ737,500 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ842,500 2027ȱȬȱ2031 465,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ659,375 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,124,375 2032Ͳ2036 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ760,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ472,813 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,232,813 2037Ͳ2041 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,040,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ200,938 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,240,938 Total 2,370,000$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,811,251$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ5,181,251$ 217
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
29 NOTE 5 ñ LONGȬTERM DEBT (continued)
BusinessȬType Activities
The schedule of outstanding sewer revenue bonds of the City as of June 30, 2016 is as follows:
BusinessȬType Bonds Bonds
Issue Maturity Interest Original Outstanding Outstanding Balance Due Series Date Date Rate Issue July 01, 2015 Additions Deductions June 30, 2016 In One Year Sewer Revenue Bonds 6/1/1979 6/1/2019 5.00% 247,000$ȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 51,000$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ39,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 51,000$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ39,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ12,000$ The annual requirements to amortize the sewer revenue bonds outstanding at June 30, 2016 are as follows:
Year Ended June 30, Principal Interest Total
2017 12,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 1,950 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ13,950$ 2018 13,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,350 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ14,350 2019 14,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ700 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ14,700 Total 39,000$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,000$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ43,000$ NOTE 6 ñ EXCESS OF EXPENDITURES OVER APPROPRIATIONS
Governmental Activities Budget Actual Excess
General Fund 1,675,758$ȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱ2,070,127$ ȱȱȱȱȱȱȱȱȱȱȱȱȱ(394,369)$ Local Transportation Authority 685,000$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ817,339$ ȱȱȱȱȱȱȱȱȱȱȱȱȱ(132,339)$ Successor Agency 351,004$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ470,238$ ȱȱȱȱȱȱȱȱȱȱȱȱȱ(119,234)$ BusinessȬType Activities
Sewage Treatment 595,015$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ683,433$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(88,418)$ NOTE 7 ñ DEFICIT FUND BALANCES
Governmental Activities Fund Balance
General Fund (343,958)$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
ȱȱ
218
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
30 NOTE 8 ñ 1979 SEWER REVENUE BOND ñ RESERVE REQUIREMENT The following is a summary of the reserve requirement relating to Sewer Revenue Bonds issued by the City on June 1, 1979.ȱȱThe City has designated, as a reserve, a sum equal to the average annual amount of principal and interest on the bonds to be paid during their term.ȱȱThe following is the computation of the reserve requirement.
Total bond serviceȱȬȱ(principal & interest) 575,950$ȱȱȱȱȱȱȱ Years of bond service (divided by) 40 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Total reserve fund requirement 14,399$ȱȱȱȱȱȱȱȱȱ
A reservation of the retained earnings in the Sewage Treatment Fund has been recorded in the amount of $14,400.
NOTE 9 ñ PENSION PLAN
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Plans and additions to/deductions from the Plansȇȱfiduciary net position have been determined on the same basis as they are reported by CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
A. General Information about the Pension Plan
Plan Descriptions ȬȱAll qualified employees are eligible to participate in the Cityís separate Safety (police and fire) and Miscellaneous (all other) Plans, agent multipleȬemployer defined benefit pension plans administered by the California Public Employeesȇȱ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plans are established by State statute and Local Government resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
Benefits Provided ȬȱCalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for nonȬduty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public EmployeesȇȱRetirement Law.
The Plansí provisions and benefit formula in effect at June 30, 2015, are summarized as follows;ȱȱSafety Police Plan are on the 2% at 55 years of age schedule and is vested after five years of service.ȱȱThe Safety Fire Plan are on the 2% at 55 years of age schedule and is vested after five years of service.ȱȱThe Miscellaneous Plan is on the 2% at 60 years of age and is vested after five years of service.
219
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
31 NOTE 9 ñ PENSION PLAN (continued)
A. General Information about the Pension Plan (continued) Contributions Ȭȱ Section 20814(c) of the California Public Employeesȇȱ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July l following notice of a change in the rate.ȱȱFunding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensionsȱȱ As of June 30, 2015, the City reported net pension liabilities for its proportionate share of the net position liability of the Plan as follows:
Net pension liability
ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,349,462$ The Cityís net pension liability for the Plan is measured as the proportionate share of the net pension liability.ȱȱThe net pension liability of the Plan is measured as of June 30, 2014, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2013 rolled forward to June 30, 2014 using standard update procedures.ȱȱThe Cityís proportion of the net pension liability was based on a projection of the Cityís longȬterm share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.ȱȱThe Cityís proportionate share of the net pension liability for the Plan as of June 30, 2014 was as follows:ȱȱSafety Police Plan has proportionate share of .00878%.ȱȱSafety Fire Plan has proportionate share of .00176%.ȱȱMiscellaneous Plan has proportionate share of .001% For the fiscal year ended June 30, 2016, the Local Government recognized pension expense of $37,600. At June 30, 2016, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between projected and
actual earnings on plan investments $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ46,207$ Differences between expected and
actual experience 77,124 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Changes in assumptions ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ82,915 Changes in proportion and differences
between District contributions and
proportionate share of contributions 290,210 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ District contributions subsequent
to the measurement date 37,600 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ404,934$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ129,122$ 220
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
32 NOTE 9 ñ PENSION PLAN (continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
$59,830 reported as deferred outflows of resources related to contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the fiscal year ended June 30, 2016.ȱȱOther amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions and will be recognized as pension expense as follows:
Deferred Outflows Deferred Inflows
Year Ended June 30, of Resources of Resources
2017 126,667$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ40,143$ 2018 126,667 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ40,143 2019 114,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ37,284 2020 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ11,552 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ367,334$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ129,122$ The Cityís net pension liability for each Plan is measured as the total pension liability, less the pension planȇs fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2014, using an annual actuarial valuation as of June 30, 2013 rolled forward to June 30, 2014 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.
Actuarial Assumptions ȬȱThe total pension liabilities in the June 30, 2013 actuarial valuations were determined using the following actuarial assumptions:
Consumer Price Inflation 2.75%
Investment Yield (Net of Expenses) 7.50%
Wage Inflation Varies by Entry Age and Service
(1) Depending on age, service and type of employment
(2) Net of pension plan investment expenses, including inflation The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2013 valuation were based on the results of a January 2014 actuarial experience study for the period 1997 to 2011. Further details of the Experience Study can found on the CalPERS website.
Discount Rate ȬȱThe discount rate used to measure the total pension liability was 7.50% for each Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.50 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.50 percent will be applied to all plans in the Public Employees Retirement Fund (PERF).
The stress test results are presented in a detailed report that can be obtained from the CalPERS website. ȱȱ
221
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
33 NOTE 9 ñ PENSION PLAN (continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
According to Paragraph 30 of Statement 68, the longȬterm discount rate should be determined without reduction for pension plan administrative expense. The 7.50 percent investment return assumption used in this accounting valuation is net of administrative expenses. Administrative expenses are assumed to be 15 basis points. An investment return excluding administrative expenses would have been 7.65 percent. Using this lower discount rate has resulted in a slightly higher Total Pension Liability and Net Pension Liability. CalPERS checked the materiality threshold for the difference in calculation and did not find it to be a material difference.
CalPERS is scheduled to review all actuarial assumptions as part of its regular Asset Liability Management (ALM) review cycle that is scheduled to be completed in February 2018. Any changes to the discount rate will require Board action and proper stakeholder outreach. For these reasons, CalPERS expects to continue using a discount rate net of administrative expenses for GASB 67 and 68 calculations through at least the 2017Ȭ18 fiscal year.ȱȱ CalPERS will continue to check the materiality of the difference in calculation until such time as we have changed our methodology.
The longȬterm expected rate of return on pension plan investments was determined using a buildingȬblock method in which bestȬestimate ranges of expected future realȱȱratesȱȱ ofȱȱreturn (expected returns, net of pension plan investment expense and inflation)ȱȱare developedȱȱfor each majorȱȱasset class.
In determining the longȬterm expected rate of return, CalPERS took into account both shortȬterm and longȬterm market return expectations as well as the expected pension fund cash flows. Using historical returns of all the fundsȇȱassetȱȱclasses, expectedȱȱcompoundȱȱreturns were calculated overȱȱthe shortȬterm (first 10 years) and the longȬ term (11Ȭ60 years) using a buildingȬblock approach. Using the expected nominal returns for both shortȬterm and longȬterm, the present value of benefits was calculated for each fund. The expected rate ofȱȱreturnȱȱwasȱȱ setȱȱbyȱȱ calculatingȱȱthe single equivalent expected returnȱȱthatȱȱarrived at the same presentȱȱvalueȱȱof benefitsȱȱfor cash flows as the one calculated using both shortȬterm andȱȱlongȬterm returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
ȱȱ
222
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
34 NOTE 9 ñ PENSION PLAN (continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
The table below reflects the longȬterm expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.
Assumed Asset Real Return Real Return
Asset Class Allocation Years 1Ȭ10* Years 11+**
Global Equity 47% 5.25% 5.71%
Global Fixed Income 19% 0.99% 2.43%
Inflation Sensitive 6% 0.45% 3.36%
Private Equity 12% 6.83% 6.95%
Real Estate 11% 4.50% 5.13%
Infrastructure and Forestland 3% 4.50% 5.09%
Liquidity 2% Ȭ0.55% Ȭ1.05%
100%
* An expected inflation of 2.5% used for this period
** An expected inflation of 3.0% used for this period
Sensitivity of the Net Pension Liability to Changes in the Discount Rate ȬThe following presents the net pension liability of the Local Government for each Plan, calculated using the discount rate for each Plan, as well as what the Cityȇs net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage point higher than the current rate:
1% Current 1%
Decrease Discount Rate Increase
(6.60%) (7.60%) (8.60%)
Cityȇs proportionate share of
the net pension liability 18,271,715$ȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,349,462$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ6,261,685$ Pension Plan Fiduciary Net Position Ȭȱ Detailed information about each pension planȇs fiduciary net position is available in the separately issued CalPERS financial reports. 223
CITY OF CALIPATRIA
NOTES TO FINANCIAL STATEMENTS, continued
JUNE 30, 2016
35 NOTE 10 ñ RISK MANAGEMENT
The City does not participate in a public entity risk pool and all risk of loss is retained by the City.ȱȱThe City has purchased a commercial insurance policy from Glatfelter Public Practice Insurance Company for the period 3/21/16 to 3/21/17.ȱȱThe City has had no settlements which exceeded insurance coverage in the last three fiscal years, and no changes in insurance coverage from the prior year.
NOTE 11ȱȬȱJOINT VENTURES ñ LOCAL TRANSPORTATION AUTHORITY The City is a participant, along with Imperial County and the other cities in the county, in the Imperial County Local Transportation Authority (LTA). The LTA is considered a joint venture without equity interest. The City is also not obligated in any manner for debt of the LTA. Each participating jurisdiction appoints one member to the governing board of the LTA. The LTA was approved by voters of Imperial County at a special election on November 8, 1989. The ballot measure (Measure D) increased the sales tax in Imperial County by oneȬhalf of one percent (0.5%) for a period of twenty years, to provide funding for transportation improvements. The revenues are allocated to each participating jurisdiction based on a formula contained in the ballot measure.
On May 2, 2012, the LTA issued $53,795,000 in Sales Tax Revenue Bonds secured by pledge of Pledged Allocable Sales Tax Revenues from each participating agency.ȱȱThe bonds allocated to the City of Calipatria are $2,305,000.
Additional financial information on the LTA is available from the Imperial County Public Works Department.
NOTE 12 ñ GOING CONCERN
As indicated in the accompanying financial statements, the City showed an increase in fund balance of $115,314 in the General Fund during the year ended June 30, 2016 for a total deficit fund balance of $343,958.ȱȱAs of that date, the Cityís general fund total liabilities exceeded its total assets by $343,958. These factors, as well as the uncertain conditions that the City faces regarding meeting its future operating costs and declining revenue sources, create an uncertainty about the Cityís ability to continue as a going concern.ȱȱThe financial statements do not include any adjustments that might be necessary if the City is unable to continue as a going concern. 224
REQUIRED SUPPLEMENTARY
INFORMATION
225
CITY OF CALIPATRIA
See accompanying note to required supplementary information. 36 GENERAL FUND ñ BUDGETARY COMPARISON SCHEDULEȱȱ
FOR THE YEAR ENDED JUNE 30, 2016
VariancesȱȬȱ
Budget Actual Final to Actual
REVENUES
Property taxes 43,650$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ34,356$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(9,294)$ Other taxes 60,200 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ55,439 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(4,761) License and permits 4,700 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,221 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(479) Intergovernmental 717,177 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,093,935 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ376,758 Interest ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱȱȱȱȱ Other revenues 784,735 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ997,530 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ212,795 Total Revenues ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,610,462 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,185,481 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ575,019
EXPENDITURES
Current
General government 380,879 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ348,911 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ31,968 Public safety 835,370 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ831,019 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,351 Public works 365,284 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ794,772 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(429,488) Parks and recreation 69,225 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ55,976 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ13,249 Community development 25,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ39,449 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(14,449) Total Expenditures ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,675,758 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,070,127 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(394,369) NET CHANGE IN FUND BALANCE ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(65,296) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ115,354 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ180,650 Fund BalanceȱȬȱBeginning ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(377,738) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ (377,738) Prior Period Adjustment ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(81,574) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(81,574) Fund BalanceȱȬȱEnding ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(443,034)$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(343,958)$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ99,076$ 226
CITY OF CALIPATRIA
See accompanying note to required supplementary information. 37 RLF 1
st TIME HOME BUYERS ñ BUDGETARY COMPARISON SCHEDULEȱȱ
FOR THE YEAR ENDED JUNE 30, 2016
VariancesȱȬȱ
Budget Actual Final to Actual
REVENUES
Interest $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,398.00$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,398.00$ Other revenues 46,848 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ141,771 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ94,923 Total Revenues ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ46,848 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ143,169 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ96,321
EXPENDITURES
Current
General government 85,998 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ21,407 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ64,591 Total Expenditures ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ85,998 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ21,407 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ64,591 NET CHANGE IN FUND BALANCE ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(39,150) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ121,762 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ160,912 Fund BalanceȱȬȱBeginning ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ372,596 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 372,596 Fund BalanceȱȬȱEnding ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ333,446$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ494,358$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ160,912$ 227
CITY OF CALIPATRIA
See accompanying note to required supplementary information. 38 SUCCESSOR AGENCY ñ BUDGETARY COMPARISON SCHEDULEȱȱ
FOR THE YEAR ENDED JUNE 30, 2016
VariancesȱȬȱ
Budget Actual Final to Actual
REVENUES
Other taxes 351,004$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ290,240$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(60,764)$ Interest ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,000 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,000 Other revenues ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(628) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(628) Total Revenues ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ351,004 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ290,612 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(60,392)
EXPENDITURES
Current
General government 351,004 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ277,741 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ73,263 Public works ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ192,497 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(192,497) Total Expenditures ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ351,004 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ470,238 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(119,234) NET CHANGE IN FUND BALANCE ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(179,626) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(179,626) Fund BalanceȱȬȱBeginning ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ661,448 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 661,448 Fund BalanceȱȬȱEnding ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ661,448$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ481,822$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(179,626)$ 228
CITY OF CALIPATRIA
39 PERS PROPORTIONATE SHARE OF NET PENSION LIABILITYȱȱ
FOR THE YEAR ENDED JUNE 30, 2016
June 30, 2016 June 30, 2015
Cityȇs proportion of the net pension liability 0.009% 0.002% Cityȇs proportionate share of the net
pension liability 1,349,462$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ717,684$ Cityȇs coveredȬemployee payroll 270,893$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ511,052$ Cityȇs proportionate share of the net
pension liability as a percentage
of its coveredȬemployee payroll 498.2% 140.4%
Plan fiduciary net position as a
percentage of the total pension liability. 83.4% 83.4%
229
CITY OF CALIPATRIA
PERS PROPORTIONATE SHARE OF NET PENSION LIABILITY, continued FOR THE YEAR ENDED JUNE 30, 2016
40 June 30, 2016 June 30, 2015
Contractually required contribution 37,600$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ59,830$ Contributions in relation to the
contractually required contribution (37,600) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(59,830) Contribution deficiency (excess) $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Cityȇs coveredȬemployee payroll 270,893$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ511,052$ Contributions as a percentage of
coveredȬemployee payroll 13.88% 11.71%
230
CITY OF CALIPATRIA
41 NOTES TO REQUIRED SUPPLEMENTARY INFORMATIONȱȱ
FOR THE YEAR ENDED JUNE 30, 2016
NOTE 1 ñ BUDGET CONTROL AND ACCOUNTING
The City adheres to the following general procedures in establishing its annual budget, which is reflected in the accompanying schedules:
• Budgets are legally adopted and formal budgetary integration is employed as a management control device during the year for the General, and Special Revenue Funds.ȱȱBudgets presented in this report for comparison to actual amounts are presented in accordance with accounting principles generally accepted in the United States of America.ȱȱFrom the effectiveness date of the budget, the amounts stated there in as proposed expenditures become appropriations to the various City departments. • Reported budget amounts represent the original legally adopted budget as amended.ȱȱ Individual amendments were not material in relation to the original adopted budget amounts.ȱȱThe City Council may amend the budget to increase appropriations only by a duly adopted minute resolution during a regular meeting, providing that sufficient monies are available and that expenditures of proceeds of taxes will not be increased beyond the constitutional appropriation limit as imposed by Article XIIIB of the State Constitution.ȱȱManagement can transfer, without City Council approval, budgeted amounts provided that they do not increase or decrease total fund appropriations adopted by the City Council. • Unexpected budgeted amounts lapse at the end of the budget year.ȱȱ Spending control for the fund established by the amount of expenditures budgeted for the fund, but management control is exercised at budgetary line item levels.
• Expenditures may not legally exceed overall budgeted appropriations. • The budgets of the Cityís capital projects are primarily ìlong termî budgets which emphasize major programs and capital outlay plans extending over a number of fiscal periods.ȱȱȱ 231
SUPPLEMENTARY
INFORMATION
232
CITY OF CALIPATRIA
42 COMBINING BALANCE SHEETȱȱ
JUNE 30, 2016
Gas Tax 2105,
2106, 2107 Special Aviation SB 325 SB 821
Local
Transportation
Authority RLFȱȬȱHousing
ASSETS
Cash and investments 132,765$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 59,736$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ37,882$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,976,725$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ389,117$ Accounts receivableȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Total Assets ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ132,765$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 59,736$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ37,882$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,976,725$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ389,117$
LIABILITIES
Accounts payable 803$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Total Liabilities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱ 803 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
FUND BALANCES
Restricted 131,962 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 59,736 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ37,882 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,976,725 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ389,117 Total Fund Balances ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ131,962 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 59,736 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ37,882 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,976,725 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ389,117 Total Liabilities and Fund Balance ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ132,765$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 59,736$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ37,882$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,976,725$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ389,117$ ȱȱ
233
CITY OF CALIPATRIA
COMBINING BALANCE SHEET, continued
JUNE 30, 2016
43 Offsite
Improvements Impact Fees
2010 Bond
Projects
Sewer Connection
Fees Home Fund
NonȬMajor
Governmental
Funds
ASSETS
Cash and investments 153,840$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 240,233$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ65,973$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,615$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,057,886$ Accounts receivableȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Total Assets ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ153,840$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 240,233$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ65,973$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,615$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,057,886$
LIABILITIES
Accounts payable $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ803$ Total Liabilities ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ803
FUND BALANCES
Restricted 153,840 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 240,233 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ65,973 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,615 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,057,083 Total Fund Balances ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ153,840 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 240,233 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ65,973 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,615 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,057,083 Total Liabilities and Fund Balance ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ153,840$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 240,233$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ65,973$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,615$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,057,886$ 234
CITY OF CALIPATRIA
44 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES ȱȱ
FOR THE YEAR ENDED JUNE 30, 2016
Gas Tax 2105,
2106, 2107 Special Aviation SB 325 SB 821
Local
Transportation
Authority RLFȱȬȱHousing
REVENUES
Intergovernmental 167,751$ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ13,727$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 305,138$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Interest 405 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 216 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ54 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ6,540 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,032 Other revenues ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ504,106 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ141,765 Total Revenues ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ168,156 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 216 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ13,781 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ815,784 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ142,797
EXPENDITURES
Current
General government ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ21,721 Public safety ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Public works 145,211 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,310 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ151 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,351 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 817,339 Total Expenditures ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ145,211 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,310 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ151 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,351 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ817,339 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ21,721 Excess (Deficiency) of Revenues
Over Expenditures ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ22,945 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(1,094) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(151) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ11,430 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(1,555) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ121,076 NET CHANGE IN FUND BALANCE ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ22,945 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(1,094) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(151) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ11,430 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(1,555) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ121,076 Fund BalanceȱȬȱBeginning ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ109,017 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ60,830 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ151 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ26,452 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,978,280 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ268,041 Fund BalanceȱȬȱEnding ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ131,962$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 59,736$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ37,882$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,976,725$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ389,117$ 235
CITY OF CALIPATRIA
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES, continued
FOR THE YEAR ENDED JUNE 30, 2016
45 Offsite
Improvements Impact Fees
2010 Bond
Projects
Sewer Connection
Fees Home Fund
NonȬMajor
Governmental
Funds
REVENUES
Intergovernmental $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ486,616$ Interest 549 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ847 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ310 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ233 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ10,188 Other revenues ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȬ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ4,635 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ192,497 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 1,200 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ844,203 Total Revenues ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ549 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ5,482 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ192,807 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,433 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,341,007
EXPENDITURES
Current
General government ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ21,721 Public safety ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱ Ȭ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Public works ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 198,099 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,164,461 Total Expenditures ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ 198,099 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,186,182 Excess (Deficiency) of Revenues
Over Expenditures ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ549 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ5,482 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(5,292) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,433 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ154,825 NET CHANGE IN FUND BALANCE ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ549 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ5,482 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ(5,292) ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,433 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ154,825 Fund BalanceȱȬȱBeginning ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ153,291 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ234,751 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ5,292 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ64,540 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,613 ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ2,902,258 Fund BalanceȱȬȱEnding ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ153,840$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ Ȭ 240,233$ $ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ65,973$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ1,615$ ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ3,057,083$ 236
OTHER INDEPENDENT
AUDITORSí REPORTS
237
Corporate Oce:
348 Olive Street
San Diego, CA 92103
toll-free: 877.220.7229
tel: 619.270.8222
fax: 619.260.9085
www.christywhite.com
Christy White, CPA
Michael Ash, CPA
Heather Rubio
SAN DIEGO
LOS ANGELES
SAN FRANCISCO/BAY AREA
46 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON
COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTȱȱ
AUDITING STANDARDS
Independent Auditorsí Report
Governing Board
City of Calipatria
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 financial statements of the governmental activities, businessȬtype activities, each major fund, and the aggregate remaining fund information of the City of Calipatria, as of and for the year ended June 30, 2016, and the related notes to the financial statements, which collectively comprise the City of Calipatriaís basic financial statements, and have issued our report thereon dated January 30, 2017.ȱȱȱ
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered City of Calipatriaís internal control over financial reporting (internal control) to determine the 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 City of Calipatria s internal control. Accordingly, we do not express an opinion on the effectiveness of the City of Calipatriaís 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 entityȇs 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.
238
47 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 may exist that have not been identified Compliance and Other Matters
As part of obtaining reasonable assurance about whether City of Calipatriaȇs financial statements are free of 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.ȱȱThe results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
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 entityȇs internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entityȇs internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
San Diego, California
January 30, 2017
239
FINDINGS AND
QUESTIONED COSTS
240
CITY OF CALIPATRIA
48 FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS ȱȱ FOR THE YEAR ENDED JUNE 30, 2016
There were no findings or questioned costs related to the financial statements for the year ended June 30, 2016. 241
CITY OF CALIPATRIA
49 SUMMARY OF PRIOR YEAR AUDIT FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2016
There were no findings or questioned costs for the City for the 2014Ȭ15 fiscal year. 242
APPENDIX E
SEWER RATE STUDY
243
City of Calipatria
Financial Analysis of Wastewater Rates
October, 2017
State of California State Water Resources Control City Council Proposition 1 Water Bond
Comprehensive Assistance to Tribal and Small Systems Project Agreement Number: D1612801
TA Workplan Number: 5340-A
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CITY OF CALIPATRIA WATER RATE STUDY OCTOBER, 2017
October 12, 2017
Elvira Reyes
State Water Resources Control City Council - Division of Financial Assistance 1001 I St. 16th Floor
PO Box 944212
Sacramento, CA 95814
Subject: City of Calipatria Wastewater Rate Study
Prop 1 Agreement No. D1612801 / TA Work Plan No. 5340-A Dear Elvira:
Enclosed please find the printed final report for City of Calipatria Rate Study.
The report was presented to the City Council on October 26, 2017 and we are now moving through the Prop 218 process.
If you have any additional questions, feel free to contact me at 916/447-9832, Ext 1032 or John Van den Bergh at 916/917-4284.
Sincerely,
Ari Newman
Ari Newman
RCAC, Assistant Director
Community & Environmental Services
Enclosure: City of Calipatria 2017 Wastewater Rate Study CC: Rom Medina, Calipatria City Manager, Calipatria City Hall, 125 N. Park Ave., Calipatria, CA 92233 Justina Arce, Senior Planner, Holt Engineering, 1601 North Imperial, El Centro, CA 92243 246
CITY OF CALIPATRIA WATER RATE STUDY OCTOBER, 2017
TABLE OF CONTENTS
Community ..........................................................................................................................4 Wastewater System ..............................................................................................................5 Community ..............................................................................................................6 Wastewater System Users ........................................................................................6 Collection and Treatment ........................................................................................6 Current Processing Capacity ....................................................................................6 Daily Average MGD for City and Prison ................................................................7 Regulatory Compliance ...........................................................................................7 New Construction Project ........................................................................................7 Current Wastewater Rates........................................................................................7 Disclaimer ................................................................................................................8 Guiding Principles of this Rate Study ..................................................................................8 Sustainability............................................................................................................8 Fair ...........................................................................................................................8 Justifiable .................................................................................................................8 Purpose of this Rate Study .......................................................................................8 City Council Decision ..............................................................................................9 Rate Study Process ..............................................................................................................9 Process .....................................................................................................................9 City vs. Prison .........................................................................................................9 City vs. Prison Diagram .........................................................................................10 Capital Reserve Calculation ..............................................................................................10 Sources of the Data ................................................................................................10 Sources of the Funding ..........................................................................................10 Sources of the Funding Table ................................................................................10 Description ............................................................................................................11 Alternative..............................................................................................................11 Budget ...............................................................................................................................12 Debt Service ...........................................................................................................12 Daily Average MGD for City and Prison ..............................................................12 Reserve Funding ....................................................................................................12 Overhead ................................................................................................................13 Alternatives ............................................................................................................13 Investments ............................................................................................................13 Equivalent Dwelling Units (EDU) ....................................................................................13 What is an EDU? ...................................................................................................13 Conversion of all customers to EDUs ....................................................................14 EDU Policy ............................................................................................................14 City Rate Calculation ........................................................................................................14 Calculation .............................................................................................................14 Discussion .............................................................................................................15 Impact ....................................................................................................................15 Calculating the Rates Table ...................................................................................16 5 Year Budget Summary Graph .............................................................................17 Hook-up Fee Calculation .......................................................................................17 247
CITY OF CALIPATRIA WATER RATE STUDY OCTOBER, 2017
TABLE OF CONTENTS
Prison Rate Calculation......................................................................................................17 Calculation .............................................................................................................17 Impact ....................................................................................................................17 Prison Rate Calculation Table ...............................................................................18 5 Year Budget Summary Graph ............................................................................19 City Council Action ...........................................................................................................19 Start the Process .....................................................................................................19 Hearing ..................................................................................................................20
EXHIBITS
Asset Split ............................................................................................................................1 Budget Split ........................................................................................................................2 City Reserves .................................................................................................................... 3C Prison Reserves ................................................................................................................. 3P City Budget ....................................................................................................................... 4C Prison Budget .................................................................................................................... 4P EDU Table ...........................................................................................................................5 EDU Calculation .................................................................................................................6 EDU Policy Draft .................................................................................................................7 Pop 218 Text ........................................................................................................................8 Sample Prop 218 Notification .............................................................................................9 Sample Prop 218 Notification (Spanish) ..........................................................................10
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COMMUNITY Calipatria is a city in Imperial
County, California. Calipatria is
located 23 miles north of El
Centro, The population was 7,710
at the 2010 census, up from 7,289
at the 2000 census, including
3,700 inmates at Calipatria State
Prison.
The community is located along
State Route 111. The Salton Sea is
located approximately three miles
to the northwest. The town is
surrounded by agricultural fields.
Calipatria consists of quiet
residential areas and limited
commercial activities centralized
around Highway 111.
The community relies heavily on agricultural employment and government assistance as a source of income.
It is considered a “severely disadvantaged community”. The median household income for Calipatria was reported at $30,911 by the American Community Survey, US Census Data; which represented 50 percent of the State’s median income for California ($61,094).
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WASTEWATER
SYSTEM
The City of Calipatria owns and operates the wastewater facilities.
The Wastewater
Treatment Plant is
located at 106 West
Lindsey Road, on a
160 acre parcel of
land, 1 mile to the
north and 1 ½ miles
to the west of the
urbanized City
Limits. The treatment
plant itself is located
in the southwest
corner of the 160-
acre parcel on 25
acres. The remaining
135 acres of the city’s land consists of vacant native fields.
This facility provides sanitary sewer wastewater treatment for the entire City of Calipatria community and the Calipatria State Prison. Additionally, there are some isolated home sites outside of the incorporated City Limits that need to be reconnected to the City’s collection system.
The City of Calipatria incorporated area is approximately 3.7 square miles, inclusive of the wastewater treatment plant and the state prison’s incorporated 250
CITY OF CALIPATRIA WATER RATE STUDY OCTOBER, 2017
area. These areas constitute the total service area by the City of Calipatria wastewater treatment facilities.
Community
Calipatria is a low density residential community and is predominantly a flat stretch of land consisting of 3.7 square miles of urbanized community and as previously noted, two non-contiguous parcels of land that are also under City jurisdiction: the Calipatria State Prison site and the wastewater treatment facility. The Cliff Hatfield Memorial Airport occupies 200 acres in the northwest corner of the City. There are at least an additional 317 acres available for infill development in support of all land use categories.
Beyond the incorporated City limits, Calipatria is surrounded on all sides by agricultural land. While there are no agricultural lands within the city limits, agriculture lands are a primary land use throughout Imperial County.1 Wastewater System Users
There are a total of 740 service accounts. Of these accounts, 707 are single family residential uses (664 SF and 43 Mobile home Units). The mobile home parks, similar to multi-family apartment complexes, are classified under commercial accounts. Of the 75 commercial accounts, nineteen (19) are multifamily, serving an array of apartment complexes. It is estimated that a total of 1,033 residential dwelling units are served (664 single family, 43 mobile home, and 326 multifamily). The Calipatria State prison is served with one commercial account to serve 3,700 inmates and staff.
Collection and Treatment
The City of Calipatria owns over 15 miles of sanitary sewer collection pipelines ranging in size from 6-inches to 15-inches in diameter that collect wastewater from the urbanized City Limits before transmitting it to the Wastewater Treatment Plant at Lindsay Road. Raw wastewater influent enters the Calipatria Wastewater Treatment Plant from two (2) separate wastewater force mains. One (1) of the wastewater force mains is 12 inches in diameter and extends from the Calipatria State Prison to the Calipatria Wastewater Treatment Plant. The second wastewater force main is 10 inches in diameter and extends from the Calipatria Delta Street Pump Station to the Calipatria Wastewater Treatment Plant.
The Calipatria Wastewater Treatment Plant treats the raw wastewater with aeration ponds and a chlorination/de-chlorination basin. There are four (4) aerated ponds at the Calipatria Wastewater Treatment Plant. The wastewater flow is routed through the four aeration ponds in series.2 Current Processing Capacity
The average daily flow to the Calipatria Wastewater Treatment Facility from the Calipatria State Prison averages 435,290 gallons per day.
1City of Calipatria, Preliminary Engineering Report for Sanitary Sewer System Improvements, September 2016, The Holt Group
2City of Calipatria, Preliminary Engineering Report for Sanitary Sewer System Improvements, September 2016, The Holt Group
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