Agenda packet — Carpinteria City Council, February 27, 2023 (part 1 of 2)

City of Carpinteria
City Council Regular Meeting Agenda
Monday, February 27, 2023
Council Chamber, 5775 Carpinteria Avenue
4:00 p.m. Closed Session - 5:30 p.m. Regular Meeting
In-Person and Virtual Participation Options
***AMENDED AGENDA***
Attendance/Viewing Options:
• Attend the in-person meeting in City Council Chambers at City Hall (5775 Carpinteria Ave.).
• View the meeting live through the City’s website https://carpinteriaca.gov/cityhall/agendas-meetings/) on your computer, tablet or smartphone. • View the meeting on Government Access Television Channel 21 (broadcast live and rebroadcast on the Wednesday and the Saturday following the meeting at 8:00 p.m. and 5:00 p.m., respectively).
• Call 669-900-9128 (and enter Webinar ID 889 0390 2262) to listen to the meeting on your phone.
• Join the City’s Zoom webinar from your computer, tablet, or smartphone by CLICKING HERE. Alternatively, you can join the Zoom webinar by logging on to www.zoom.us, downloading the application, selecting "Join Meeting", and entering Webinar ID 889 0390 2262.

Public Comments
• Provide a live public comment during the in-person meeting in City Council Chambers at City Hall (5775 Carpinteria Ave.). Please note the City has the discretion to limit both the overall and individual speaker time for any meeting or agenda matter.

Typically, the Council’s practice has been to limit each speaker to three minutes. • Provide a live comment through the City’s Zoom webinar platform (through the link provided above). To make public comments through this platform please use the “raise your hand” feature to notify staff that you would like to make a public comment during designated public comment times. Once it is your turn to provide a public comment, staff will unmute your microphone and you will be given a designated amount of time to provide your comment (typically, the practice has been up to 3 minutes per speaker on each item). At the end of your comment, staff will once again mute your microphone.
• Submit a written comment (as either a general public comment or on a specific agenda item) to be distributed to Council Members by 12:00 P.M. on the day of the meeting by either submitting your comment via (1) email to City Council Regular Meeting Agenda
February 27, 2023

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[email protected], (PLEASE NOTE NEW PUBLIC COMMENT EMAIL ADDRESS) or (2) the eComment link on the City's agenda website (https://carpinteriaca.gov/city-hall/agendas-meetings/). Please reference the agenda item to which your comment pertains. While written comments become part of the record, they will not be read aloud at the meeting.

Please note that the City will make every effort to make the meeting accessible virtually; however, if one of the above virtual attendance/viewing or public comment options is unavailable due to technological issues, you are invited to take advantage of one of the other participation options outlined above (including attending and providing public comment inperson in the City Council Chambers). Additional options may be made available at the meeting.

Also, please note that Spanish interpretation will be available at the in-person meeting and through the City’s Zoom webinar.

CALL TO ORDER

ROLL CALL

PUBLIC COMMENT ON CLOSED SESSION MATTERS

CLOSED SESSION

1. PUBLIC EMPLOYEE PERFORMANCE EVALUATION
Government Code Section 54957(b)(1); Title: City Manager Dave Durflinger

TEMPORARY ADJOURNMENT TO CLOSED SESSION

CALL TO ORDER

ROLL CALL

CLOSED SESSION REPORT

PLEDGE OF ALLEGIANCE
AGENDA MODIFICATIONS: The City Council may modify the regular agenda by tabling items, adding urgency items to the agenda, or changing the order in which items are considered. Changes to the Consent Calendar are considered at the time the Consent Calendar is considered.

INTRODUCTIONS, PROCLAMATIONS AND PRESENTATIONS:

2. Proclamation Honoring Mrs. Phyllis Hansen on Her 100th Birthday.

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3. Special City Council Commendation to Vic Anderson.

4. Special City Council Commendation to Ron Mousouris.

5. Proclamation Designating the Month of March 2023 as “Women’s History Month”.

6. Proclamation Designating Sunday, March 12, 2023 as California Arbor Day in the City of Carpinteria.

7. Presentation of Frontier’s Status in Installing Fiber Optics.

PUBLIC INFORMATION REPORTS AND ANNOUNCEMENTS
This may include updates on law enforcement activity within the City from a Sheriff’s Office representative.

CITY MANAGER’S REPORT
The City Manager will report to the City Council regarding various City and/or community events and/or matters of interest. There will be no City Council discussion except to ask questions or refer matters to staff; and no action will be taken unless listed on a subsequent agenda.
a. Update on January Storm Cleanup

PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA
This is a time for public comments on matters not otherwise on the agenda but within the subject matter jurisdiction of the City Council. The Public Comment period is limited to 15 minutes and divided among those persons desiring to speak. No person shall speak longer than three minutes; however, the Mayor may establish shorter periods based on the time available and/or the number of persons waiting to speak. Persons wishing to speak on a specific item will be recognized at the time the agenda item is considered. The audio-visual system in the Council Chamber is not available for speaker use during the general Public Comment period.

The City and the City Council are not responsible for the content of statements made during the public comment period, or the factual accuracy of any such statements.

CONSENT CALENDAR: Items on the consent calendar are considered to be routine and are normally enacted by one unanimous vote of the Council. If you wish to speak on a consent calendar item please do so during the public comment period provided at the beginning of this item.

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8. Approve the minutes of the regular meeting held February 13, 2023 and the special joint meeting held February 21, 2023.

9. Receive and file the Expenditures for the period beginning February 4, 2023 and ending February 17, 2023.

10. Receive and file the Monthly City Treasurer’s Report on Compliance with Statement of Safekeeping for the Month of January 2023.

11. Receive and file the Contracts Executed by the City Manager on behalf of the City for the Period of January 17, 2023 through February 20, 2023.

12. Approval and adoption of Resolution No. 6197, declaring certain City-owned property/equipment as surplus assets and authorizing disposal.

ADMINISTRATIVE MATTERS: NONE

PUBLIC HEARING
***13. Adoption of Ordinance No. 762 763 to amend Chapter 12.24 and Chapter 10.62 of the Carpinteria Municipal Code to add regulations pertaining to skateboard and skate use at the Carpinteria Skate Park and to amend regulations pertaining to skateboard and skate use citywide.

Recommendation: Approve the first reading of Ordinance No. 762 763 as read by title only.

Staff Presenter: Matt Roberts, Parks, Recreation and Public Facilities Director a. Staff Report
b. Public Comment
c. City Council Determination

CONSIDERATION OF ANY ITEMS REMOVED FROM CONSENT CALENDAR AND/OR

OTHER AGENDA ITEMS REQUESTED TO BE ADVANCED
MATTERS CONTINUED FROM PREVIOUS MEETINGS: NONE
OTHER BUSINESS:

14. Annual Comprehensive Financial Report (ACFR) for the Fiscal Year (FY) Ended June 30, 2022.

Recommendation: Receive and file the ACFR for the fiscal year ended June 30, 2022.

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Staff Presenter: Licette Maldonado, Administrative Services Director a. Staff Report
b. Public Comment
c. City Council Determination
***Agenda Item No. 15 has been moved to the March 13, 2023 City Council meeting.***

15. Review of the Mid-Year Budget Report and making related adjustments to appropriations.

Recommendation: Accept the Mid-Year Budget Report and approve adjustments to the budget as summarized
Staff Presenter: Licette Maldonado, Administrative Services Director a. Staff Report
b. Public Comment
c. City Council Determination

16. Proposed correspondence to the County of Santa Barbara regarding the Draft 2023 – 2031 Housing Element Update.

Recommendation: Approve the letter to be sent to the County of Santa Barbara regarding the Draft 2023 – 2031 Housing Element Update.

Staff Presenter: Steve Goggia, Community Development Director a. Staff Report
b. Public Comment
c. City Council Determination

17. Proposed Compensation for Local Agency Executive, City Manager Dave Durflinger.

Recommendation: Consider the City of Carpinteria 2021 Total Compensation Study Report and related market adjustments for City classifications, and negotiated cost of living increases approved for represented and unrepresented employees, to determine appropriate salary increases for City Manager as part of Eighth Amendment to the Employment Agreement for the City Manager.

Staff Presenter: Michael Ramirez, Assistant City Manager a. Staff Report
b. Public Comment
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February 27, 2023

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c. City Council Determination
LEGISLATIVE UPDATE: The City Council will discuss local, state and/or federal legislation under consideration and decide whether to direct staff to place a matter(s) on a future City Council agenda for consideration.

COMMITTEE REPORTS, INQUIRIES AND OTHER MATTERS PRESENTED BY

COUNCILMEMBERS
Informational reports from Councilmember representatives on the committees, commissions and organizations listed below. This is also an opportunity for Councilmembers to request information from staff or seek support from fellow Councilmembers for future agenda items.

1. Appointees to Other Government Agencies
a. Beach Erosion Authority for Clean Oceans and Nourishment (BEACON) (Solórzano/Alt. Clark)
b. California Joint Powers Insurance Authority (CJPIA) (Clark/Alt. Alarcon) c. Santa Barbara County Association of Governments (SBCAG)(Clark/Alt.

Nomura)
d. Santa Barbara County Air Pollution Control District (APCD)(Clark/Alt. Nomura) e. Central Coast Community Energy (3CE) (Nomura/Alt. Goleta) f. Santa Barbara Mosquito and Vector Management District (Joe Franken) g. Santa Barbara Metropolitan Transit District (Solórzano)

2. Regional Committees
a. Channel Counties Division, League of California Cities (Nomura/Alt. Alarcon) b. Santa Barbara Joint Affordable Housing Task Group (Alarcon & Solórzano) c. Santa Barbara County Elected Leaders Forum to Address Homelessness (Clark/Alt. Alarcon)
d. South Coast Youth Safety Partnership (Solórzano/Alt. Lee) e. Multijurisdictional Solid Waste Task Group (Lee/Alt. Alarcon)

3. Joint and Standing Committees
a. City Council/Economic Vitality Committee (Alarcon & Lee) b. City Council/Public Safety Committee (Clark & Nomura) c. City Council/School Board Committee (Lee and Alarcon) d. City Council/Utilities Committee (Lee & Nomura)
e. City Council/First District Supervisor Committee (Lee & Solórzano) f. City Council Finance/Budget Committee (Alarcon & Clark) g. Transportation Committee (Lee & Clark)
h. Development Review Committee (Joint Committee membership from City Council, Planning Commission and Architectural Review Board) (CC: Clark & City Council Regular Meeting Agenda
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Nomura) (PC: To Be Selected by Planning Commission) (ARB: To Be Selected by Architectural Review Board)
i. General Plan and Coastal Plan Update Committee (Joint Committee membership from City Council and Planning Commission) (Lee & Clark) (PC:

To Be Selected by Planning Commission)
j. Public Facility Site Acquisition/Development Committee (Clark & Nomura) k. City Council Boards, Commissions and Committees Interview Committee (Clark & Nomura/ Alt. Lee)

4. Ad Hoc Committees
a. COVID-19 Communications Committee (Nomura & Clark)
b. Harbor Seal Advisory Committee (Clark & Alarcon)
c. Senior Services Planning Committee (Lee & Solórzano) d. Civic/Youth Engagement Committee (Lee & Nomura)
e. City Council Housing Element Committee (Clark & Nomura)

5. Appointed Representatives to Area Boards & Committees a. Community Media Access Center (Gary Dobbins)
b. County Library Advisory Committee (Gail Marshall)

ATTENDANCE OF COUNCILMEMBERS FOR FUTURE MEETINGS

ADJOURNMENT
The next regular City Council meeting will be held March 13, 2023 at 5:30 p.m.

In compliance with the Americans with Disabilities Act, if you need assistance to participate in this meeting, please contact the City Clerk's Office at 755-4403 or the California Relay Service at (866) 735-2929. Notification two business days prior to the meeting will enable the City to make reasonable arrangements for accessibility to this meeting.

Materials related to an agenda item submitted to the City Council after distribution of the agenda packet are available for public review at the City Clerk's Office, located at 5775 Carpinteria Avenue, Carpinteria, CA 93013 or by going to the City’s website at https://carpinteriaca.gov/city-hall/agendas-meetings/.

This agenda was posted on Wednesday, February 22, 2023, in the City Clerk's Office, on the City Hall Public Notices Board, and on the Internet.

PROCLAMATION

A PROCLAMATION OF THE CITY COUNCIL

OF THE CITY OF CARPINTERIA
HONORING MRS. PHYLLIS HANSEN ON HER
100TH BIRTHDAY
WHEREAS, Phyllis Hansen was born on February 27, 1923 in Gresham, Nebraska and is celebrating her 100
th Birthday; and
WHEREAS, Phyllis moved to California when she was 16 and has lived in Carpinteria since 1939; and
WHEREAS, she graduated from Carpinteria Union High School and worked at the Hubbard Lemon Packing House making boxes; and
WHEREAS, Phyllis met George Hansen while attending a USO sponsored dance at the Veterans Memorial Building; they married after George returned from World War II and built a house in the Concha Loma area in 1951 where they raised their four children, Rane/I, Kevin, Janna, and Mavis; and
WHEREAS, when her children were growing up, Phyllis did bookkeeping for the Carpinteria Plumbing Company where her husband worked, she also worked two hours a day for Fred Risdon doing bookkeeping for the Mobil gas station; and WHEREAS, after her youngest daughter started kindergarten, Phyllis was hired as secretary to the principal at the Main School which later became the Junior High; she retired from Carpinteria Junior High School after 30 happy years where she was well loved; and WHEREAS, Phyllis volunteered for the blood bank, was a member of the Carpinteria Education Foundation, was a Girl Scout leader when her girls were in school, was Treasurer at the Carpinteria Valley Historical Museum, and in retirement she worked part-time in the Junior High computer lab helping to teach keyboard skills; and WHEREAS, she has been an important part of the Carpinteria Community Church ever since she arrived in Carpinteria and she and Nadine Walsh started and organized a spaghetti dinner every Monday night which was a well-liked community gathering; and WHEREAS, Phyllis joined the American Business Women's Association because she wanted to meet other women of different vocations and she believed everyone should have a chance to get all the education they wanted; she received the second and third merit awards at the Carpinterian of the Year dinner and was the third Woman of the Year in her chapter and the fourth president; and
WHEREAS, it is proclaimed that this grateful community honors Phyllis Hansen for 100 years of an extraordinary life well-lived.

NOW THEREFORE BE IT RESOLVED that the City Council of the City of Carpinteria congratulates Mrs. Phyllis Hansen on her 100
th birthday and honors her for her Jong life and
her time in her beloved hometown of Carpinteria.

IN WITNESS WHEREOF, the Mayor hereunto set their hand and caused the official seal of the City of Carpinteria, California to be affixed this 27th day of February, 2023.

ATTEST:
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PROCLAMATION

A PROCLAMATION OF THE CITY COUNCIL OF

THE CITY OF CARPINTERIA
DESIGNATING THE MONTH OF MARCH 2023 AS
"WOMEN'S HISTORY MONTH"
WHEREAS, March is nationally recognized as Women's History Month; and WHEREAS, the City of Carpinteria is proud to join in the nation's celebration of "Women's History Month," and
WHEREAS, we recognize March 8
th as International Women's Day, a global day
celebrating the social, economic, cultural and political achievements of women; and WHEREAS, women of every race, class, and ethnic background have made historic contributions to our Nation and community in countless recorded and unrecorded ways; and
WHEREAS, women have played and continue to play critical economic, cultural, and social roles in every sphere of life by constituting a significant portion of the labor force working inside and outside of the home; and
WHEREAS, women have also played a unique role throughout history by providing the majority of the volunteer labor force of the city; and
WHEREAS, women were particularly important in the establishment of early charitable, philanthropic, and cultural institutions in our cities; and WHEREAS, women of every race, class, and ethnic background served as early leaders in the forefront of every major progressive social change movement; and WHEREAS, women have served our country courageously in the military; and WHEREAS, women have been leaders, not only in securing their own rights of suffrage and equal opportunity, but also in the abolitionist, emancipation, labor, civil rights, and other movements, including the #Me Too and Equal Rights Amendment efforts; and WHEREAS, despite these contributions, the role of women in history has often been overlooked and undervalued.

NOW, THEREFORE, the City Council of the City of Carpinteria does hereby proclaim March 2023 as "WOMEN'S HISTORY MONTH" in the CITY OF CARPINTERIA.

IN WITNESS WHEREOF, the Mayor hereunto set their hand and caused the official seal of the City of Carpinteria, California to be affixed this 27fh day of February, 2023.

ATTEST:

Al Clark, Mayor
City of Carpinteria
Brian C. Barrett, CMG, CPMC
City Clerk
WHEREAS, in 1872, the first Arbor Day was observed in Nebraska as a special day set aside for the planting of trees and to recognize the importance of trees in our daily lives; and
WHEREAS, Tuesday, March 7, 2023 has been designated as California Arbor Day and Friday, April 28, 2023 as National Arbor Day; and WHEREAS, the City of Carpinteria recognizes the importance of trees in our daily lives as a source of beauty and comfort in the community by improving neighborhood appearance, creating a better living environment, affecting the weather by providing shade, heat reflection and wind protection, and improving air quality and contributing to energy conservation; and
WHEREAS, the City of Carpinteria has established numerous policies and regulations concerning the protection of trees, including, but not limited to, Carpinteria Municipal Code 12.28.080, which establishes the Tree Advisory Board to act in an advisory capacity to the City Council, City Manager and City staff in the administration of the various provisions concerning street trees.

NOW, THEREFORE, the City Council of the City of Carpinteria, does hereby proclaim Sunday, March 12, 2023, as "CALIFORNIA ARBOR DAY" in Carpinteria and urges all citizens to recognize the importance of trees.

IN WITNESS THEREOF, the Mayor hereunto set their hand and caused the official seal of the City of Carpinteria, California, to be affixed this 27th day of February, 2023.

Al Clark, Mayor
City of Carpinteria
ATTEST:

Brian C. Barrett, City Clerk
City of Carpinteria

PROCLAMATION

A PROCLAMATION OF

THE CARPINTERIA CITY COUNCIL
DESIGNATING SUNDAY, MARCH 12, 2023

AS CALIFORNIA ARBOR DAY

IN THE CITY OF CARPINTERIA
Frontier Fiber To The Home Progress & Status
© 2022 Frontier Communications Parent, Inc. All Rights Reserved. 1 Pending Agreement
With Private
Community
Jun
Complete
Complete
May
Complete
Apr & May Delayed –
Jan 2024
Pending Agreement
With Private
Community
Frontier is more than 50%
complete with fiber upgrades.
• Completed projects signify fiber
service can be ordered and installed.

However, some restoration work may
remain.
• Most remaining projects will be able
to offer new fiber service by the end
of May.

City of Carpinteria
City Council Minutes
Regular Meeting
Monday, February 13, 2023
In-Person and Virtual

CALL TO ORDER
Mayor Clark called the meeting to order at 4:01 pm.

PUBLIC COMMENT ON CLOSED SESSION MATTERS
There was no public comment.

CLOSED SESSION

1. PUBLIC EMPLOYEE PERFORMANCE EVALUATION
Government Code Section 54957(b)(1); Title: City Manager Dave Durflinger

2. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Government Code Section 54956.9(d)(2): One Potential Case
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Facts and Circumstance: City Attorney to provide oral statement prior to closed session pursuant to Government Code section 54956.9(e)(2).

Participants: City Manager Dave Durflinger, Assistant City Manager Michael Ramirez; Community Development Director Steve Goggia, and Mack Carlson, on behalf of Brownstein Hyatt Farber Schreck, LLP acting as City Attorney of the City of Carpinteria.

TEMPORARY ADJOURNMENT TO CLOSED SESSION
Mayor Clark temporarily adjourned the meeting to Closed Session at 4:03 pm.

CALL TO ORDER
Mayor Clark called the meeting to order at 5:35 pm.

ROLL CALL
Councilmembers present: Councilmember Roy Lee
Councilmember Wade T. Nomura
Councilmember Mónica J. Solórzano
Vice Mayor Natalia Alarcon
Mayor Al Clark
Staff members present: Dave Durflinger, City Manager
Jena Shoaf Acos, on behalf of Brownstein Hyatt Farber
Schreck, LLP acting as City Attorney of the City
of Carpinteria
Matthew Hofer, on behalf of Brownstein Hyatt Farber
Schreck, LLP acting as City Attorney of the City
of Carpinteria
Brian C. Barrett, City Clerk
Olivia Uribe Mutal, Program Manager
Michael Ramirez, Assistant City Manager
Gilbert Punsalan, Finance Manager
Matt Roberts, Parks, Recreation and Public Facilities
Director
John L. Ilasin, Public Works Director
Steve Goggia, Community Development Director

CLOSED SESSION REPORT
Legal Counsel Acos announced that there was no reportable action on the two items from the Closed Session.

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PLEDGE OF ALLEGIANCE
Mayor Clark led those present in the salute to the flag.

AGENDA MODIFICATIONS
The Council took action to modify the agenda later in the meeting.

INTRODUCTIONS, PROCLAMATIONS AND PRESENTATIONS: NONE

TEMPORARY ADJOURNMENT FOR THE PURPOSE OF HOLDING THE MONTHLY

MEETING OF THE CARPINTERIA LIBRARY BOARD OF TRUSTEES
Mayor Clark temporarily adjourned the meeting at 5:37 pm.

RECONVENE THE REGULAR MEETING OF THE CITY COUNCIL
Mayor Clark reconvened the meeting at 5:51 pm.

PUBLIC INFORMATION REPORTS AND ANNOUNCEMENTS
Lieutenant Butch Arnoldi with the Santa Barbara County Sheriff’s Department provided an update on crime in the City.

CITY MANAGER’S REPORT
a. Update on January Storm Cleanup
Program Manager Uribe Mutal provided an update on the January Storm cleanup. b. Measure X Spending Plan
City Manager Durflinger presented the updates to the City’s website including the Measure X Spending Plan.
c. Introduction of New City Employees
Finance Manager Punsalan introduced Accounting Specialist Brenda Robinson. d. Planning Commission Actions
City Manager Durflinger noted the Planning Commission Actions from February 6, 2023 were included in the agenda packet.

PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA
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February 13, 2023

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Speakers via Zoom: Brett Garrett and Gary Campopiano
Emails distributed: Ann Matson, Greg Karpain, and Randall Moon In response to a request from a member of the public to hear Agenda Item No. 11 sooner, the Council decided to modify the agenda.

AGENDA MODIFICATIONS
Motion by Councilmember Lee, seconded by Councilmember Nomura, to move Agenda Item No. 11 to after the Consent Calendar. The roll call vote was as follows:

AYES: Councilmember Lee, Councilmember Nomura, Councilmember Solórzano, Vice Mayor Alarcon, and Mayor Clark
NOES: None
ABSENT: None
ABSTAIN: None
The motion carried unanimously.

CONSENT CALENDAR:

There was no public comment.

Motion by Councilmember Lee, seconded by Councilmember Nomura, to approve the Consent Calendar Item Nos. 3 through 5. The roll call vote was as follows:

AYES: Councilmember Lee, Councilmember Nomura, Councilmember Solórzano, Vice Mayor Alarcon, and Mayor Clark
NOES: None
ABSENT: None
ABSTAIN: None
The motion carried unanimously.

3. Approve the minutes of the regular meeting held January 23, 2023 and the special meeting held January 30, 2023.

4. Receive and file the Expenditures for the period beginning January 14, 2023 and ending February 3, 2023.

5. Adopt Resolution No. 6193, Authorizing Continued Remote Teleconference Meetings of the City Council and Boards, Committees, and Commissions.

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ADMINISTRATIVE MATTERS:

11. Continuance of the off-leash dog park program at El Carro Park and consideration of additional sites.

Recommendation: Staff recommends that the City Council receive the report and provide direction to Staff as it determines appropriate.

Parks, Recreation and Public Facilities Director Roberts presented the staff report and PowerPoint presentation.

Speakers in-person: Ron Contreras Jr., Carly Bass, Julia Mayer and Hallie Mayer, Lorraine McIntire, John Goss, Marisa Kahn, Don Runhoor, Lee Jacobs, Van Fleisher, Jay Galvin, David Crooks, and Jon Ryan Schlobohm
Emails distributed: David Renner, Anonymous, Linda Reimel, Hallie Green, Blair Edwards, Robyn Beaudoin, Priyanka Shahheydari, Jason, Briana & Harper Olcese, Shannon Gallup, Abby Carrington, Alanna Wiltshire, Lindsey Aresco, Carey Bradshaw, Jenna Foster, Erica Delaney, Erika Cotter, Amy Harrison, Mike Wiltshire, Eric Graf, Kelly O’Donnell, Andrew Rowbottom, Nick Henry, Julien Brun, Scott Carrington, Sarah Brown, Kevin Lamkin, Amy Blakemore, and Christie Cooney
Motion by Councilmember Lee, seconded by Councilmember Nomura, to direct staff to return with project plans for a dedicated off-leash dog park at Monte Vista Park and Lagunitas Park. The roll call vote was as follows:

AYES: Councilmember Lee, Councilmember Nomura, Councilmember Solórzano, Vice Mayor Alarcon, and Mayor Clark
NOES: None
ABSENT: None
ABSTAIN: None
The motion carried unanimously and the off-leash dog park pilot program at El Carro Park officially ended.

6. Adoption of Resolution No. 6194, extending the emergency proclamation in response to the January 2023 storms and related emergency response.

Recommendation: (1) Adopt Resolution extending the emergency proclamation related to the January 2023 storms and related emergency response, pursuant to Government Code Sections 8558 and 8630, et seq., and Chapter 2.40 of the Carpinteria Municipal Code; and (2) Direct City staff to return at least every 30 days for consideration of further extending the emergency proclamation until such time that the response and recovery conditions dictate otherwise; and (3) Determine the above actions are not a “Project” within the meaning of the City Council Regular Meeting Minutes
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California Environmental Quality Act (CEQA), pursuant to Section 15378(b)(5) of the CEQA Guidelines, because the actions consist of organizational or administrative activities of the government that will not result in direct or indirect physical changes in the environment.

Program Manager Uribe Mutal presented the staff report.

There was no public comment.

Motion by Vice Mayor Alarcon, seconded by Councilmember Nomura, to (1) Adopt Resolution No. 6194, determining that an emergency situation continues to exist, as defined in Government Code section 54956.5, due to the impacts from the January 2023 storms and related emergency response, and the threat posed by future storms, and reratifying previously issued emergency proclamations; (2) Direct City staff to return at least every 30 days for re-ratification of the emergency until such time that the response and recovery conditions dictate otherwise; (3) Determine the above actions are not a “Project” within the meaning of the California Environmental Quality Act (CEQA), pursuant to Section 15378(b)(5) of the CEQA Guidelines, because the actions consist of organizational or administrative activities of the government that will not result in direct or indirect physical changes in the environment. The roll call vote was as follows:

AYES: Councilmember Lee, Councilmember Nomura, Councilmember Solórzano, Vice Mayor Alarcon, and Mayor Clark
NOES: None
ABSENT: None
ABSTAIN: None
The motion carried unanimously.

7. Closeout of 2022 Pavement Maintenance Project.

Recommendation: Authorize the Mayor to sign the Closeout Agreement and Release of Claims for the 2022 Pavement Maintenance Project with Onyx Paving Company, Inc. (This motion requires a roll call vote.)
Public Works Director Ilasin presented the staff report and PowerPoint presentation.

There was no public comment.

Motion by Vice Mayor Alarcon, seconded by Councilmember Nomura, to authorize the Mayor to sign the Closeout Agreement and Release of Claims for the 2022 Pavement Maintenance Project with Onyx Paving Company, Inc. The roll call vote was as follows:

AYES: Councilmember Lee, Councilmember Nomura, Councilmember Solórzano, Vice Mayor Alarcon, and Mayor Clark
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NOES: None
ABSENT: None
ABSTAIN: None
The motion carried unanimously.

8. Adoption of Resolution No. 6196, approving the recommendations of the Traffic Safety Committee.

Recommendation: Adopt Resolution No. 6196, approving the recommendations of the Traffic Safety Committee.

Public Works Director Ilasin presented the staff report and PowerPoint presentation.

There was no public comment.

Councilmember Nomura suggested switching the traffic light from a red light to a red arrow at the intersection of Ogan Road and Linden Avenue when one is making a right hand turn. He also suggested adding warning stripes on the southbound offramp at Casitas Pass Road next to McDonalds to notify drivers that there is a pedestrian crosswalk up ahead and avoid near misses.

Public Works Director Ilasin noted Councilmember Nomura’s concerns and responded that the consulting traffic engineer is investigating the deficiency in that intersection.

Motion by Councilmember Lee, seconded by Councilmember Nomura to adopt Resolution No. 6196, as read by title only.

Public Works Director asked that the motion be modified to correct the Ogan Road red curb at the Pacific Village Drive intersection to be 90 feet instead of 130 feet.

Councilmember Lee modified the motion, to adopt Resolution No. 6196, as read by title only and include the correction that the Ogan Road red curb at the Pacific Village Drive intersection be 90 feet instead of 130 feet. Councilmember Nomura seconded the modified motion. The roll call vote on the modified motion was as follows:

AYES: Councilmember Lee, Councilmember Nomura, Councilmember Solórzano, Vice Mayor Alarcon, and Mayor Clark
NOES: None
ABSENT: None
ABSTAIN: None
The motion carried unanimously.

PUBLIC HEARING
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February 13, 2023

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9. (1) Introduction of Ordinance No. 760 (Attachment A), making changes to the City of Carpinteria’s (“City”) zoning regulations and General Plan/Local Coastal Program (“GP/LCP”) regarding regulation of formula businesses. Changes to the Carpinteria Municipal Code (“CMC”) include the addition of Chapter 14.53 entitled “Regulation of Formula Businesses” and the addition of a new definition to Chapter

14.08; and (2) A finding that approval and adoption of Ordinance No. 760 is exempt from the California Environmental Quality Act (“CEQA”) pursuant to Sections 15060(c)(2), 15060(c)(3), and 15061(b)(3) of the CEQA Guidelines, and (3) Adoption of Resolution No. 6192 (Attachment B), certifying that Ordinance No. 760 is intended to carry out the policies of the City’s certified LCP consistent with the California Coastal Act, and direct that the proposed LCP Amendment (“LCPA”) be transmitted to the California Coastal Commission for certification.

Recommendation: (1) That the City Council approve the first reading of Ordinance No. 760, amending the City’s zoning regulations and GP/LCP to establish formula business regulations in CMC 14.53 (including the addition of a definition to CMC 14.08); (2) That the City Council find that approval and adoption of Ordinance No. 760 is exempt from CEQA pursuant to Sections 15060(c)(2), 15060(c)(3), and 15061(b)(3) of the CEQA Guidelines; and (3) That the City Council adopt Resolution No. 6192, certifying that Ordinance No. 760 is intended to carry out the policies of the City’s certified LCP consistent with the California Coastal Act, and direct that the proposed LCP Amendment be transmitted to the California Coastal Commission for certification.

Councilmember Lee recused himself due to his family owning and operating a restaurant in the City and left the Council Chambers at 7:33 pm.

Community Development Director Goggia and Legal Counsel Acos and Hofer presented the staff report and PowerPoint presentation.

Speakers in-person: Warner Ebbink and Sue Skenderian
Motion by Councilmember Solórzano, seconded by Councilmember Nomura, to (1) Approve the first reading of Ordinance No. 760 including the revised language currently under discussion, amending the City’s zoning regulations and GP/LCP to establish formula business regulations in CMC 14.53 (including the addition of a definition to CMC

14.08); (2) Find that approval and adoption of Ordinance No. 760 is exempt from CEQA pursuant to Sections 15060(c)(2), 15060(c)(3), and 15061(b)(3) of the CEQA Guidelines; and (3) Adopt Resolution No. 6192, certifying that Ordinance No. 760 is intended to carry out the policies of the City’s certified LCP consistent with the California Coastal Act, and direct that the proposed LCP Amendment be transmitted to the California Coastal Commission for certification.

City Council Regular Meeting Minutes
February 13, 2023

Page 9 ends

Legal Counsel Acos requested the motion be modified to include amended language in section 14.53.060 to prohibit formula businesses that are located within the exclusion zone to relocate to areas outside of the exclusion zone.

Councilmember Solórzano modified the motion to (1) Approve the first reading of Ordinance No. 760 including the amended language in section 14.53.060 to prohibit formula businesses that are located within the exclusion zone to relocate to areas outside of the exclusion zone, amending the City’s zoning regulations and GP/LCP to establish formula business regulations in CMC 14.53 (including the addition of a definition to CMC

The roll call vote on the modified motion was as follows:

AYES: Councilmember Nomura, Councilmember Solórzano, Vice Mayor Alarcon, and Mayor Clark
NOES: None
ABSENT: Councilmember Lee (recused)
ABSTAIN: None
The motion carried.

Councilmember Lee returned to the dais at 8:00 pm.

10. Adopt Resolution No. 6195, Approving the Measure A Five-Year Local Program of Projects for Fiscal Years 2023-24 through 2027-28.

Recommendation: (1) Adopt Resolution No. 6195, approving the Measure A Five-Year Local Program of Projects for Fiscal Years 2023-24 through 2027-28 and (2) Authorize the Public Works Director to submit the Measure A Five-Year Local Program of Projects to the Santa Barbara County Association of Governments.

Public Works Director Ilasin presented the staff report and PowerPoint presentation.

There was no public comment.

Motion by Vice Mayor Alarcon, seconded by Councilmember Nomura, to adopt Resolution No. 6195, as read by title only, approving the Measure A Five-Year Local Program of Projects and authorizing submittal by the Public Works Director to the Santa Barbara County Association of Governments. The roll call vote was as follows:

City Council Regular Meeting Minutes
February 13, 2023

Page 10 ends

AYES: Councilmember Lee, Councilmember Nomura, Councilmember Solórzano, Vice Mayor Alarcon, and Mayor Clark
NOES: None
ABSENT: None
ABSTAIN: None
The motion carried unanimously.

Mayor Clark recessed to a break at 8:12 pm and reconvened the meeting at 8:20 pm.

CONSIDERATION OF ANY ITEMS REMOVED FROM CONSENT CALENDAR AND/OR OTHER AGENDA ITEMS REQUESTED TO BE ADVANCED: NONE MATTERS CONTINUED FROM PREVIOUS MEETINGS: NONE
OTHER BUSINESS:

12. Amendments to the Downtown “T” Encroachment Guidelines, authorizing a parklet as an allowed encroachment of the City of Carpinteria public right-of-way in the Downtown “T” Business District.

Recommendation: (A) Adopt Resolution No. 6174, approving the amended Downtown “T” Encroachment Guidelines and (B) Provide direction concerning development of Downtown “T” Encroachment Permit fee for parklets and refer the matter to the Finance Committee for recommendation(s).

Public Works Director Ilasin and Consulting Traffic Engineer Tom Mericle with TKM Engineering presented the staff report and PowerPoint presentation.

Speakers in-person: Warner Ebbink, Justin Fitzgerald, and Lorraine McIntire City Manager Durflinger, Mr. Mericle, and Public Works Director Ilasin responded to the public comments received and answered questions from the Council.

Motion by Councilmember Nomura, seconded by Councilmember Lee, to bring this item back with a second hearing to address concerns and in the meantime extend the current encroachment permits at the discretion of staff.

Mayor Clark inquired what the concerns were that Councilmember Nomura brought up.

Councilmember Nomura stated the following concerns: the potential for grandfathering in existing parklets, allowing more diverse designs, possibly having a program through the City where the City could lease out or assist in purchasing parklets, and also determine the number of parklets the City is going to allow. He also noted that the Council does not have the cost factors on the parklets yet and that by continuing this item to the next City Council Regular Meeting Minutes
February 13, 2023

Page 11 ends

meeting or within a month, the Council at that time would have more answers to make a sound decision.

City Manager Durflinger responded that staff could return with a clarification on the maximum number of parklets and expand design options among other things. He stated his concern with grandfathering in the existing parklets that weren’t built to any standard and went through no plan check at all. He stated he did not want to give business owners the expectation that there is some way to salvage their temporary parklets in a permanent program. He encouraged that the motion be modified to include the referral of finance matters of the parklets to the Finance Committee for discussion and recommendation.

Councilmember Nomura modified the motion to bring this item back with a second hearing to address the potential for grandfathering in existing parklets, allow more diverse designs, possibly have a program through the City where the City could lease out or assist in purchasing parklets, and determine the number of parklets the City is going to allow and in the meantime extend the current encroachment permits at the discretion of staff and refer the financial matters of the parklets to the Finance Committee for discussion and recommendation. Councilmember Lee seconded the modified motion.

City Manager Durflinger sought clarification on the motion in regards to extending the temporary program. He noted the temporary program will end on June 30, 2023 and that the Council could consider extending the temporary program later.

Councilmember Nomura further modified the motion to bring this item back with a second hearing to address the potential for grandfathering in existing parklets, allow more diverse designs, possibly have a program through the City where the City could lease out or assist in purchasing parklets, and determine the number of parklets the City is going to allow and refer the financial matters of the parklets to the Finance Committee for discussion and recommendation. Councilmember Lee seconded the further modified motion. The roll call vote on the further modified motion was as follows:

AYES: Councilmember Lee, Councilmember Nomura, Councilmember Solórzano, Vice Mayor Alarcon, and Mayor Clark
NOES: None
ABSENT: None
ABSTAIN: None
The motion carried unanimously.

13. Annual Comprehensive Financial Report (ACFR) for the Fiscal Year Ended June 30, 2022.

Recommendation: Receive and file the ACFR for the fiscal year ended June 30, 2022.

City Council Regular Meeting Minutes
February 13, 2023

Page 12 ends

This item has been moved to the February 27, 2023 City Council meeting.

LEGISLATIVE UPDATE: NONE

COMMITTEE REPORTS, INQUIRIES AND OTHER MATTERS PRESENTED BY

COUNCILMEMBERS
Councilmember Solórzano reported on her attendance at the League of California Cities New Mayor and Councilmember Academy.

Councilmember Lee asked about installing lighting in El Carro Park. City Manager Durflinger replied that in the past there was interest in installing lighting at El Carro Park, but it was a concern to adjacent neighbors and never got traction.

Vice Mayor Alarcon reported on her attendance at the Santa Barbara County Elected Leaders Forum to Address Homelessness. She requested an update from Carpinteria Children’s Project. She also asked if the County could give a presentation on this year’s Homeless Point-In-Time Count that occurred in January.

ATTENDANCE OF COUNCILMEMBERS FOR FUTURE MEETINGS
City Manager Durflinger reminded the Council that there is a special joint City Council and Planning Commission meeting on Tuesday, February 21st to cover new housing laws.

All Councilmembers are expected to be in attendance at the special joint meeting on February 21st.

ADJOURNMENT
Mayor Clark adjourned the meeting at 9:36 pm.
__________________________
Al Clark, Mayor
ATTEST:
____________________________
Brian C. Barrett, CMC, CPMC
City Clerk
City of Carpinteria
Joint City Council and Planning Commission
Special Meeting Minutes
Tuesday, February 21, 2023
In-Person and Virtual

CALL TO ORDER
Mayor Clark called the meeting to order at 4:01 pm.

ROLL CALL
City Councilmembers present: Councilmember Roy Lee
Councilmember Wade T. Nomura
Councilmember Mónica J. Solórzano
Vice Mayor Natalia Alarcon (arrived at 4:03 pm)
Mayor Al Clark
Staff members present: Dave Durflinger, City Manager
Brian C. Barrett, City Clerk

PUBLIC COMMENT ON CLOSED SESSION MATTERS
There was no public comment.

CLOSED SESSION

1. PUBLIC EMPLOYEE PERFORMANCE EVALUATION
Government Code Section 54957(b)(1); Title: City Manager Dave Durflinger

TEMPORARY ADJOURNMENT TO CLOSED SESSION
Mayor Clark temporarily adjourned to Closed Session at 4:03 pm.

CALL TO ORDER
Mayor Clark called the meeting to order at 5:33 pm.

ROLL CALL
City Councilmembers present: Councilmember Roy Lee
Councilmember Wade T. Nomura
Councilmember Mónica J. Solórzano
Special Joint City Council and Planning Commission Meeting Minutes February 21, 2023

Page 2 ends

Vice Mayor Natalia Alarcon
Mayor Al Clark
Planning Commissioners present: Commissioner David Allen Commissioner John Moyer
Vice Chair Glenn LaFevers
Chair Jane Benefield
Planning Commissioners absent: None
Staff members present: Dave Durflinger, City Manager
Mack Carlson, on behalf of Brownstein Hyatt
Farber Schreck, LLP acting as City
Attorney of the City of Carpinteria
Cody T. Sargeant, on behalf of Brownstein Hyatt
Farber Schreck, LLP acting as City
Attorney of the City of Carpinteria
Steve Goggia, Community Development
Director
Brian C. Barrett, City Clerk

CLOSED SESSION REPORT
City Manager Durflinger announced there was no reportable action from the Closed Session.

PLEDGE OF ALLEGIANCE
Mayor Clark led those present in the salute to the flag.

CITY COUNCIL BUSINESS:

The City Council and Planning Commission met to discuss the following subject matter:

2. Update on new state housing laws taking effect in 2023.

Recommendation: Receive and file report on new state housing laws taking effect in 2023.

Community Development Director Goggia, Legal Counsel Carlson and Sargeant, and City Manager Durflinger presented the staff report and PowerPoint presentation and responded to questions from the City Council and Planning Commission.

PUBLIC COMMENT WILL BE HEARD CONCERNING ONLY THE AGENDIZED ITEM

FOR THIS SPECIAL MEETING
Special Joint City Council and Planning Commission Meeting Minutes February 21, 2023

Page 3 ends

There was no public comment.

The report was received and filed.

ADJOURNMENT
Mayor Clark adjourned the meeting at 6:48 pm.
__________________________
Al Clark, Mayor
ATTEST:
____________________________
Brian C. Barrett, CMC, CPMC
City Clerk
City of Carpinteria

COUNCIL AGENDA STAFF REPORT
February 27, 2023

ITEM FOR COUNCIL CONSIDERATION
Expenditures for the period beginning February 04, 2023 and ending February 17, 2023.

STAFF RECOMMENDATION
That the City Council accept this report concerning the current list of warrants pursuant to Carpinteria Municipal Code 2.08.150(F).

DISCUSSION
As part of each regular City Council agenda, a list of all checks (attached) dispersed since the last reporting period is presented to the City Council pursuant to C.M.C.

2.08.150(F). The report is provided for City Council and public information and serves as Staff's verification that the expenditures have been reviewed and are within budgeted appropriations.

FINANCIAL CONSIDERATIONS
The warrant register included as an attachment is designed to communicate fiscal activity since the prior reporting period. No action is requested as part of this report.

ATTACHMENTS
Attachment A: Warrant Register for the period beginning February 04, 2023 and ending February 17, 2023.

Warrant Register
February 27, 2023
Page #2
Staff contact: Alexiss Martinez, Accounting Tech.
(805) 755-4422, [email protected]
Reviewed by: Dave Durflinger, City Manager
(805) 755-4400, [email protected]
G:\Admin Services\Staff Report\Staff Report AP.docx
Warrant Register
Carpinteria, CA
Date Range: 02/04/2023 - 02/17/2023
Vendor Number Vendor Name Payment Date Payment Type Payment Amount Number Payable# Payable Type Post Date Payable Description
Bank Code: AP Bank-AP Bank
AFLAC 02/09/2023 Regular 396.94 101558
332057 Invoice 02/09/2023 JANUARY 2023 EMPLOYEE PREMIUMS AMBER KAPLAN 02/09/2023 Regular 90.00 101559
INV0004474 Invoice 02/09/2023 LIBRARY ADVISORY COMMISSION SEPT-DEC 2022 ATLAS COMMERCIAL PRODUCTS 02/09/2023 Regular 6,049.68 101560 INV112640 Invoice 02/09/2023 NEW TABLES & CHAIRS FOR VETS HALL BENNER AND CARPENTER INC 02/09/2023 Regular 6,870.00 101561 15178 Invoice 02/09/2023 SURVEYING SERVICES THROUGH 12/31/2022 DANIELLE MANRIQUEZ-OSBORN 02/09/2023 Regular 120.00 101562 INV0004473 Invoice 02/09/2023 LIBRARY ADVISORY COMMISSION SEPT-DEC 2022 GLYNN BIRDWELL 02/09/2023 Regular 90.00 101563
INV0004476 Invoice 02/09/2023 LIBRARY ADVISORY COMMISSION SEPT-DEC 2022 LEXISNEXIS MATTHEW BENDER 02/09/2023 Regular 98.19 101564 35018089 Invoice 02/09/2023 CA PUB EMPLOYEES RETIREMENT 23 EDITION LOCAL GOVERNMENT COMMISSION INC 02/09/2023 Regular 875.00 101565 901382 Invoice 02/09/2023 2023-2024 LGSEC MEMBERSHIP E. MAKER MARGARET CONNORS 02/09/2023 Regular 120.00 101566
INV0004475 Invoice 02/09/2023 LIBRARY ADVISORY COMMISSION SEPT-DEC 2022 MSH 02/09/2023 Regular 5,076.46 101567
00011188 Invoice 02/09/2023 5 CASES BURLAP SANDBAGS FOR WINTER 2023 STORM SANTA BARBARA SWIM CLUB 02/09/2023 Regular 816.00 101568 INV0004477 Invoice 02/09/2023 FEB23 SWIM MEET ENTRY FEES 2/6/23 THESIGNCHEF.COM 02/09/2023 Regular 8,693.96 101569
72662 Invoice 02/09/2023 MULTIPLE SIGNS REQUIRED FOR 4 CITY SITES TRANSAMERICA EMPLOYEE BENEFITS 02/09/2023 Regular 654.30 101570 2504876767 Invoice 02/09/2023 JANUARY 2023 EMPLOYEE PREMIUMS UNITED PET CARE 02/09/2023 Regular 17.50 101571
30017303 Invoice 02/09/2023 JAN23 PET INSURANCE PREMIUMS VIVIANA MORALES 02/09/2023 Regular 120.00 101572
INV0004472 Invoice 02/09/2023 LIBRARY ADVISORY COMMISSION SEPT-DEC 2022 MISSIONSQUARE 02/09/2023 Regular 12,751.11 101573
INV0004463 Invoice 02/09/2023 Deferred Compensation Contribution-Part Time Emp INV0004464 Invoice 02/09/2023 MissionSquareEmployee Contributions INV0004465 Invoice 02/09/2023 MISSIONSQUARE Employee Contributions SEIU LOCAL 620 02/09/2023 Regular 214.50 101574
INV0004466 Invoice 02/09/2023 Employee Union Dues Contribution UNITED WAY OF SANTA BARBARA COUNTY 02/09/2023 Regular 24.00 101575 INV0004468 Invoice 02/09/2023 Employee United Way Contribution MISSIONSQUARE 02/16/2023 Regular 4,963.06 101576
INV0004489 Invoice 02/16/2023 MissionSquare Employee Contributions PR02 01/26/23 INV0004490 Invoice 02/16/2023 MissionSquare Employee Contributions PR02 01/26/23 INV0004491 Invoice 02/16/2023 Deferred Compensation Contribution PR02 01/26/23 CALIFORNIA SOCIETY OF MUNICIPAL FINANCE 02/16/2023 Regular 50.00 101577 300011471 Invoice 02/16/2023 ACCOUNTING TECHNICIAN DUES A. MARTINEZ FIRST NATIONAL BANK OF OMAHA 02/16/2023 Regular 9,253.08 101578 FEB23 0503 Invoice 02/16/2023 CREDIT CARD PAYMENT-M. ROBERTS 1 FEB23 0983 Invoice 02/16/2023 CREDIT CARD PAYMENT-OUM FEB23 2429 Invoice 02/16/2023 CREDIT CARD PAYMENT-LS
FEB23 3498 Invoice 02/16/2023 CREDIT CARD PAYMENT-JT
FEB23 3696 Invoice 02/16/2023 CREDIT CARD PAYMENT-LM
FEB23 4545 Invoice 02/16/2023 CREDIT CARD PAYMENT-BB
FEB23 6160 Invoice 02/16/2023 CREDIT CARD PAYMENT-JI
FEB23 9341 Invoice 02/16/2023 CREDIT CARD PAYMENT-MR
LASH CONSTRUCTION INC 02/16/2023 Regular 410,678.08 101579 11608-3R Invoice 02/16/2023 NOV22 CONSTRUCTION FOR SKATE PARK LEAGUE OF CA CITIES 02/16/2023 Regular 6,546.00 101580
643238 Invoice 02/16/2023 MEMBERSHIP DUES FOR 2023 CALENDAR YEAR MANUEL GONZALEZ 02/16/2023 Regular 82.51 101581
INV0004487 Invoice 02/16/2023 REIMBURSE FOR CITY !PHONE BATTERY SANTA BARBARA COUNTY CLERK OF THE BOAF 02/16/2023 Regular 50.00 101582 INV0004492 Invoice 02/16/2023 CEQA NOTICE OF EXEMPTION FILING FEE 21-2083-DP/TM/ SANTA BARBARA COUNTY CLERK OF THE BOAF 02/16/2023 Regular 50.00 101583 INV0004480 Invoice 02/16/2023 CEQA NOTICE OF EXEMPTION FILING FEE 15-1781-DP/CDP UNITED PET CARE 02/16/2023 Regular 17.50 101584
30018518 Invoice 02/16/2023 FEB23 PET INSURANCE PERMIUMS JACK'S BISTRO 02/16/2023 Regular 591.65 101585
INV0004494 Invoice 02/16/2023 ALL STAFF MEETING
ANIMAL MEDICAL CLINIC 02/09/2023 Virtual Payment 1,687.95 APA001273 324385 Invoice 02/09/2023 JAN23 EMERGENCY OUT OF CONTRACT VET SERVICES 325557 Invoice 02/09/2023 JAN23 DOG LICENSING ISSUANCE
325559 Invoice 02/09/2023 JAN23 CONTRACTED VET SERVICES BASIC 02/09/2023 Virtual Payment 53.48 APA001274
IN2628183 Invoice 02/09/2023 JAN23 MONTHLY FSA ADMIN FEE BAY ALARM 02/09/2023 Virtual Payment 65.00 APA001275
20299176 Invoice 02/09/2023 5141 CARP AVE-LIBRARY INSTALL DEPOSIT BIG GREEN CLEANING COMPANY 02/09/2023 Virtual Payment 8,889.00 APA001276 616567 Invoice 02/09/2023 JAN23 CONTRACTED CLEANING SERVICE CANNON 02/09/2023 Virtual Payment 49,364.75 APA001277
82794 Invoice 02/09/2023 NOV22 ENGINEERING TECH STAFF AUGMENTATION 83104 Invoice 02/09/2023 DEC22 ENGINEERING TECH STAFF AUGMENTATION 83228 Invoice 02/09/2023 DESIGN SERVICES FOR 2022 PAVEMENT REHABILITATION COASTAL VIEW NEWS 02/09/2023 Virtual Payment 99.00 APA001278 59445 Invoice 02/09/2023 ABOP ADVERTISING 1/12/23
CORM AC O'BRIEN OBA SOUTH COAST ANAL YT 02/09/2023 Virtual Payment 1,520.00 APA001279 t: Invoice 02/09/2023 RAPID COVID TESTING 1/3/23
COX BUSINESS 02/09/2023 Virtual Payment 351.29 APA001280 FEB23 001 3011 028030701 Invoice 02/09/2023 FEB23-COMMUNITY POOL INTERNET & PHONE SERVICES EVERYWHERE RIGHT NOW 02/09/2023 Virtual Payment 262.50 APA001281 3400 Invoice 02/09/2023 JAN23 WEBSITE PROGRAMMING FOR CITY WEBSITE FRONTIER COMMUNICATIONS 02/09/2023 Virtual Payment 160.98 APA001282 FEB23 209-188-2500-061589-5 Invoice 02/09/2023 PHONE & INTERNET SERVICES FOR LG TOWER GRAINGER 02/09/2023 Virtual Payment 2,834.83 APA001283
9498716746 Invoice 02/09/2023 PHOTOCONTROL 120VAC FOR CARP CREEK LIGHTS 9503791288 Invoice 02/09/2023 6X4 ENCLOSURE FOR BACKHOE 9514715136 Invoice 02/09/2023 PHOTOCONTROL 277 VAC FOR CARP CREEK LIGHTS 9523012541 Invoice 02/09/2023 FIXED BEAM LIGHT FOR CASITAS PASS BIKE TRAIL 9530248401 Invoice 02/09/2023 DEFINIT PRPOSE CNTCTR, WIRE CON FOR CARP CREEK LIG 9544635775 Invoice 02/09/2023 GRAY PAD, CLEANING TISSUES, EAR PLUGS 9545108764 Invoice 02/09/2023 ADA WARNING PAD FOR SIDEWALK 9545108772 Invoice 02/09/2023 ADA WARNING PAD FOR SIDEWALK 9545570161 Invoice 02/09/2023 CLEANING TISSUES, EAR PLUGS, GRAY PAD HDL SOFTWARE LLC 02/09/2023 Virtual Payment 289.08 APA001284 SIN025046 Invoice 02/09/2023 DEC22 NEW ACCOUNTS PROCESSED/STR RETURNS 2 JUAN O'S MOBILE REPAIR 02/09/2023 Virtual Payment 6,687.23 APA001285 1588 Invoice 02/09/2023 MOVE KRAIL FOR AVO FESTIVAL 2022 1589 Invoice 02/09/2023 RADIATOR REPAIR FORK LIFT UNIT #328 1590 Invoice 02/09/2023 REPLACE CONTROL CABLE UNIT #326 1619 Invoice 02/09/2023 REPAIR FRONT BUMPER UNIT #324
LIEBERT CASSIDY WHITMORE 02/09/2023 Virtual Payment 1,469.50 APA001286 233907 Invoice 02/09/2023 PROFESSIONAL LEGAL SERVICES THROUGH 12/31/22 MISSION UNIFORM SERVICE 02/09/2023 Virtual Payment 451.94 APA001287 518516248 Invoice 02/09/2023 MAT REPLACEMENT, UNIFORM CLEANING 1/9/23 518516249 Invoice 02/09/2023 TOWEL & MAT REPLACEMENT AT CITY HALL 1/09/23 518561354 Invoice 02/09/2023 MAT REPLACEMENT, UNIFORM CLEANING 1/16/23 518561355 Invoice 02/09/2023 TOWEL & MAT REPLACEMENT AT CITY HALL 1/16/23 MNS ENGINEERS INC 02/09/2023 Virtual Payment 127.79 APA001288 82061 Invoice 02/09/2023 DEC22 ON-CALL CITY SURVEYOR SERVICES MOSS LEVY & HARTZHEIM LLP 02/09/2023 Virtual Payment 2,000.00 APA001289 34231 Invoice 02/09/2023 DEC22 AUDIT TO DATE
REGIONAL GOVERNMENT SERVICES 02/09/2023 Virtual Payment 7,550.00 APA001290 14416 Invoice 02/09/2023 DEC220 CONTRACTED HR SERVICES SUPPORT RRM DESIGN GROUP 02/09/2023 Virtual Payment 4,520.00 APA001291 2911-01-1122 Invoice 02/09/2023 DEC22 FRANKLIN CREEK TRAIL IMPROVEMENT SANTA BARBARA PEST CONTROL 02/09/2023 Virtual Payment 90.00 APA001292 154562 Invoice 02/09/2023 DEC22 RODENTS AT POOL
SITEONE LANDSCAPE SUPPLY (ALL AROUND) 02/09/2023 Virtual Payment 51.50 APA001293 125990846-001 Invoice 02/09/2023 EPOXY PUTTY FOR POOL
SO CA EDISON 02/09/2023 Virtual Payment 17,028.29 APA001294 JAN23 700201069122 Invoice 02/09/2023 ELECTRICITY-101 ASH AVE JAN23 700230547624 Invoice 02/09/2023 ELECTRICITY-5103 CARPINTERIA AVE JAN23 700247140684 Invoice 02/09/2023 ELECTRICITY-1 CARPINTERIA TCl JAN23 700255596559 Invoice 02/09/2023 ELECTRICITY-100 LINDEN JAN23 700264659490 Invoice 02/09/2023 ELECTRICITY-1115 LINDEN AVE B PED JAN23 700274833982 Invoice 02/09/2023 ELECTRICITY-901 CACTUS LN EV EV JAN23 700291369452 Invoice 02/09/2023 ELECTRICITY-MULTIPLE LOCATIONS JAN23 700405192484 Invoice 02/09/2023 ELECTRICITY-MULTIPLE LOCATIONS JAN23 700465507084 Invoice 02/09/2023 ELECTRICITY-4950 9TH ST BT HM JAN23 700477662295 Invoice 02/09/2023 ELECTRICTY-901 CACTUS LN LGHT JAN23 700525378417 Invoice 02/09/2023 ELECTRICITY-931 WALNUT AVE & 4851 5TH ST JAN23 700604790697 Invoice 02/09/2023 ELECTRICITY-CAPP AVE/CSTS PAS 609 SO CAL GAS 02/09/2023 Virtual Payment 25,203.02 APA001295 FEB23 006 514 2700 7 Invoice 02/09/2023 NATURAL GAS-5305 CARPINTERIA AVE APT B (POOL) FEB23 014 914 3239 7 Invoice 02/09/2023 NATURAL GAS-5103 CARPINTERIA AVE (FRIENDS OF LIBR) FEB23 016 913 9500 6 Invoice 02/09/2023 NATURAL GAS-5775 CARPINTERIA AVE (CITY HALL) FEB23 140 914 3084 4 Invoice 02/09/2023 NATURAL GAS-941 WALNUT AVE (VETS HALL) SOLID WASTE SOLUTIONS INC 02/09/2023 Virtual Payment 982.75 APA001296 198 Invoice 02/09/2023 581383 COMPOST /GREEN WASTE, CALRECYLE, FRANCHISE.

STAPLES ADVANTAGE 02/09/2023 Virtual Payment 233.39 APA001297 3528142124 Invoice 02/09/2023 PAPER, DESK PAD, MARKERS, PENS WAXIE SANITARY SUPPLY 02/09/2023 Virtual Payment 2,488.40 APA001298 81424186 Invoice 02/09/2023 DOG WASTE BAGS, PAPER TOWELS, BATH TISSUE ADVANTAGE TELECOM 02/16/2023 Virtual Payment 422.72 APA001299 137909 Invoice 02/16/2023 SEP22 EMERGENCY PHONE LINE SERVICES 139103 Invoice 02/16/2023 OCT22 EMERGENCY PHONE LINE SERVICES 139582 Invoice 02/16/2023 NOV22 EMERGENCY PHONE LINE SERVICES 140617 Invoice 02/16/2023 DEC22 EMERGENCY PHONE LINE SERVICES 142172 Invoice 02/16/2023 JAN23 EMERGENCY PHONE LINE SERVICES 142639 Invoice 02/16/2023 FEB23 EMERGENCY PHONE LINE SERVICES AG ENT INC 02/16/2023 Virtual Payment 75.00 APA001300
23148 Invoice 02/16/2023 BACKFLOW TESTING AT FOSTER'S LANDSCAPE METER AQUASOURCE 02/16/2023 Virtual Payment 11,772.00 APA001301 403078 Invoice 02/16/2023 BLUE TABLETS FOR POOL
3 AT&T MOBILITY 02/16/2023 Virtual Payment 394.35 APA001302 287303896883X02102023 Invoice 02/16/2023 CITY HALL MONTHLY CELL PHONE BILL-JANUARY 2023 AZTEC TECHNOLOGY CORP 02/16/2023 Virtual Payment 21,309.50 APA001303 24588 Invoice 02/16/2023 40 FT STORAGE CONTAINERS FOR CITY HALL STORAGE 24590 Invoice 02/16/2023 20FT STORAGE CONTAINERS FOR CITY HALL STORAGE BAY ALARM 02/16/2023 Virtual Payment 186.75 APA001304
20208498 Invoice 02/13/2023 POOL ALARM SERVICES 1/1/2023-4/1/2023 BIG GREEN CLEANING COMPANY 02/16/2023 Virtual Payment 12,319.00 APA001305 617842 Invoice 02/16/2023 DEEP CLEAN VETS HALL KITCHEN 1/12/2023 617844 Invoice 02/16/2023 HOMELESS ENCAMPMENT@ CONCHA LOMA/ARBOL 1/11/ 617845 Invoice 02/16/2023 EMERGENCY CLEANING AT VETS HALL DURING JAN23 STOR 617929 Invoice 02/16/2023 HOMELESS ENCAMPMENT CLEAN@ CARP CREEK 1/5/23 617932 Invoice 02/16/2023 HOMELESS ENCAMPMENT CLEAN @ CARP CREEK PARK 1/3, 618283 Invoice 02/16/2023 FEB23 CONTRACTED JANITORIAL SERVICES AT POOL 618325 Invoice 02/16/2023 FEB23 CONTRACTED CLEANING SERVICE BILLS COPY SHOP 02/16/2023 Virtual Payment 365.40 APA001306 30755 Invoice 02/16/2023 8 SEDIMENT DEPOSIT POSTERS FOR JAN23 STORM BLUESTUDIO INC 02/16/2023 Virtual Payment 2,205.00 APA001307 1279 Invoice 02/16/2023 PROFESSIONAL SERVICES-CONCHA PROJECT THRU 1/17 /23 1280 Invoice 02/16/2023 PROFESSIONAL SERVICES-LINDEN PROJECT THRU 1/15/23 CARPINTERIA VALLEY LUMBER CO 02/16/2023 Virtual Payment 681.76 APA001308 497452 Invoice 02/16/2023 PINE LAMP FOR PARKING LOT #3
497497 Invoice 02/16/2023 COMBO PADLOCK FOR COMMUNITY GARDEN 497847 Invoice 02/16/2023 HARDWARE, VELCRO STRIP SHOP SUPPLIES 498117 Invoice 02/16/2023 8X5 FT CABLE LOCK FOR CITY HALL 498371 Invoice 02/16/2023 4X4X8 PRESSURE TREATED POSTS FOR PARKING LOT #7 498418 Invoice 02/16/2023 LIGHT DUTY T-POST FOR JAN23 STORM INCIDENT 498499 Invoice 02/16/2023 SUPER GLUE, WOOD MOULD & GLUE FOR SHOP SUPPLIES 498598 Invoice 02/16/2023 4X4X8 PRESSURE TREATED POST FOR SALT MARSH SIGN 498606 Invoice 02/16/2023 PAINT SUPPLIES FOR GRAFFITI
498962 Invoice 02/16/2023 FURNACE FILTER FOR LIBRARY
498968 Invoice 02/16/2023 HARDWARE FOR SALT MARSH DONATION BOX 498998 Invoice 02/16/2023 GRAFFITI SUPPLIES
499123 Invoice 02/16/2023 ASH AVE BATHROOM REPAIR
499222 Invoice 02/16/2023 DRILL BIT, PIPE WRENCH FOR POOL 499317 Invoice 02/16/2023 SPLIT LEATHER DRIVER, 9/16" STAPLES FOR SHOP SUPPL 499462 Invoice 02/16/2023 HARDWARE, SPONGES FOR POOL
499572 Invoice 02/16/2023 BRASS SHUT OFF HOSE, WAX RING FOR VETS HALL 499611 Invoice 02/16/2023 BRAIDED FLEX LI NE FOR VETS HALL CARPINTERIA VALLEY WATER DISTRICT 02/16/2023 Virtual Payment 11,170.31 APA001309 CARP CITY JAN23 SERVICE Invoice 02/16/2023 JAN23-WATER FOR MULTIPLE LOCATIONS CITY OF SANTA BARBARA CD-RH MP 02/16/2023 Virtual Payment 4,293.00 APA001310 INV0004488 Invoice 02/16/2023 2ND QUARTER FY22/23 RENTAL HOUSING MEDIATION COAST AUTO PARTS INC 02/16/2023 Virtual Payment 71.92 APA001311 761395 Invoice 02/16/2023 SWITCHES FOR HYSTER FORKLIFT UNIT 328 CORMAC O'BRIEN DBA SOUTH COAST ANAL YT 02/16/2023 Virtual Payment 400.00 APA001312 1il Invoice 02/16/2023 RAPID COVID TESTING 1/3/23
COUNTY SANITATION COMPANY INC STEWAR" 02/16/2023 Virtual Payment 1,387.75 APA001313 60559 Invoice 02/16/2023 PARKING LOT #1 BATHROOM HOMELESS ISSUES 8/3/22 60674 Invoice 02/16/2023 PARKING LOT 111 BATHROOM HOMELESS ISSUES 8/9/22 60734 Invoice 02/16/2023 REPLACE PUMP AT POOL 8/25/2022 60991 Invoice 02/16/2023 COMMUNITY POOL PLUMBING REPAIR 10/6/2022 COX BUSINESS 02/16/2023 Virtual Payment 564.42 APA001314 FEB23 001 3011 022093901 Invoice 02/16/2023 FEB23-CITY HALL TV & INTERNET SERVICE FEB23 001 3011 028450702 Invoice 02/16/2023 FEB23-VETS HALL INTERNET SERVICES DCME INC. 02/16/2023 Virtual Payment 24,680.15 APA001315 1031 Invoice 02/16/2023 DEC22 PROJECT SERVICES FOR 2022 PAVEMENT MAINTENA 1032 Invoice 02/16/2023 DEC22 PROJECT SERVICES FOR SKATEPARK DEWBERRY ENGINEERS INC. 02/16/2023 Virtual Payment 1,968.84 APA001316 2240808 Invoice 02/16/2023 JAN23 SERVICES FOR CARP AVE BRIDGE PROJECT 4 DOCUPRODUCTS 02/16/2023 Virtual Payment 38.13 APA001317 253270 Invoice 02/16/2023 CANON DX47511/C57601 COPIER METER CHARGES Q4-22 EASY LIFT TRANSPORTATION 02/16/2023 Virtual Payment 1,000.00 APA001318 7329 Invoice 02/16/2023 FEB23 COMMUNITY TRANSPORTATION SERVICES EVERSHADE EXTERIOR CLEANING SOLUTIONS 02/16/2023 Virtual Payment 450.00 APA001319 10251 Invoice 02/16/2023 JAN23 CLEANING OF TRASH CANS AT CARP & LINDEN AVE FRONTIER COMMUNICATIONS 02/16/2023 Virtual Payment 319.11 APA001320 FEB23 805-684-4314-063022-5 Invoice 02/16/2023 PHONE & INTERNET SERVICES FOR LIBRARY FEB23 805-684-7613-042205-5 Invoice 02/16/2023 PHONE & INTERNET SERVICES FOR LG TOWER & BOATHOU! GAME TIME 02/16/2023 Virtual Payment 8,001.00 APA001321 PROFORMA Invoice 02/16/2023 DEPOSIT FOR LANDMARK
GRAINGER 02/16/2023 Virtual Payment 340.18 APA001322
9595297301 Invoice 02/16/2023 SCREWDRIVERS, AIR FILTER, PAINT PRIMER 9598332303 Invoice 02/16/2023 120VA PHOTOCONTRL
GRANICUS 02/16/2023 Virtual Payment 2,996.66 APA001323
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HDL SOFTWARE LLC 02/16/2023 Virtual Payment 1,803.83 APA001324 SIN021520 Invoice 02/16/2023 AUG22 NEW ACCTS, STR ADMIN, APR-JUN22 TOT CORRECT! SIN022437 Credit Memo 02/16/2023 SEPT22 NEW ACCTS, APR-JUN22 CREDIT TOT KIMBALL MIDWEST 02/16/2023 Virtual Payment 862.90 APA001325 100677608 Invoice 02/16/2023 SOLVENT, THREADLOCK, ADHESIVE FOR SHOP SUPPLIES 100711986 Invoice 02/16/2023 HARDWARE FOR SIGN REPAIRS
100712015 Invoice 02/16/2023 PRIMER PAINT FOR GRAFFITI
LIN CONSULTING INC. 02/16/2023 Virtual Payment 2,206.48 APA001326 14979 Invoice 02/16/2023 JAN23 DESIGN SERVICES FOR CARP X PALM AVE INTERSEC MARBORG INDUSTRIES 02/16/2023 Virtual Payment 901.20 APA001327 5731579 Invoice 02/16/2023 RENTAL OF PORTABLE RESTROOMS AT PARKING LOT #1 MCCORMIX CORP 02/16/2023 Virtual Payment 180.66 APA001328 2876 Invoice 02/16/2023 FUEL FOR CITY VEHICLES
MISSION UNIFORM SERVICE 02/16/2023 Virtual Payment 1,156.68 APA001329 518394955 Invoice 02/16/2023 UNIFORM CLEANING 12/19/22
518432625 Invoice 02/16/2023 UNIFORM CLEANING 12/26/22
518478563 Invoice 02/16/2023 UNIFORM CLEANING 01/02/23
518605146 Invoice 02/16/2023 MAT REPLACEMENT, UNIFORM CLEANING 1/23/23 518605147 Invoice 02/16/2023 TOWEL & MAT REPLACEMENT AT CITY HALL 1/23/23 518636427 Invoice 02/16/2023 UNIFORM REPLACEMENT A. VEGA/R. AISPURO 518648140 Invoice 02/16/2023 MAT REPLACEMENT, UNIFORM CLEANING 1/30/23 518648141 Invoice 02/16/2023 TOWEL & MAT REPLACEMENT AT CITY HALL 1/30/23 MRS ENVIRONMENTAL INC 02/16/2023 Virtual Payment 32,740.00 APA001330 600-2023-01 Invoice 02/16/2023 JAN23 OIL & GAS ON CALL ENVIRONMENTAL SERVICES PACIFIC MATERIALS LABORATORY 02/16/2023 Virtual Payment 1,070.00 APA001331 148149 Invoice 02/16/2023 CONCRETE CYLINDERS FOR SKATE PARK 12/9/22 RAYVERN LIGHTING SUPPLY 02/16/2023 Virtual Payment 362.16 APA001332 68781-0 Invoice 02/16/2023 CARP BIKE PATH LIGHTS ON TRAIL RECREONICS 02/16/2023 Virtual Payment 1,216.57 APA001333 0905663-IN Invoice 02/16/2023 BACK STROKE PENNANT FOR SWIM-A-THON FUNDRAISER ROCKWELL PRINTING 02/16/2023 Virtual Payment 658.84 APA001334 41281 Invoice 02/16/2023 BUSINESS CARDS FOR MULTIPLE CITY STAFF 41431 Invoice 02/16/2023 BUSINESS CARDS FOR 4 CITY EMPLOYEES RRM DESIGN GROUP 02/16/2023 Virtual Payment 20,877.50 APA001335 2911-01-0123 Invoice 02/16/2023 JAN23 FRANKLIN CREEK TRAIL IMPROVEMENT THRU 2/7 /2, 2911-01-1222 Invoice 02/16/2023 JAN23 FRANKLIN CREEK TRAIL IMPROVEMENT THRU 1/23/; S & L SAFETY PRODUCTS 02/16/2023 Virtual Payment 474.10 APA001336 758161 Invoice 02/16/2023 GLOVES FOR PW SHOP
SANTA BARBARA COUNTY APCD 02/16/2023 Virtual Payment 996.24 APA001337 59548 Invoice 02/16/2023 EMISSIONS FEE FOR PORTABLE EMERGENCY GENERATOR 59549 Invoice 02/16/2023 EMISSIONS FEE FOR PERMANENT EMERGENCY GENERATOR 5 SANTA BARBARA COUNTY CLERK OF THE BOAf 02/16/2023 Virtual Payment 18,702.92 APA001338 GEN110822-23 Invoice 02/16/2023 NOV22 ELECTION CITY COUNCIL MEMBER DISTRICT 1 GEN110822-24 Invoice 02/16/2023 NOV22 ELECTION CITY COUNCIL MEMBER DISTRICT 3 GEN110822-25 Invoice 02/16/2023 NOV22 ELECTION CITY COUNCIL MEMBER DISTRICT 5 GEN110822-55 Invoice 02/16/2023 NOV22 ELECTION MEASURE T2022 SHOWSCAPES 02/16/2023 Virtual Payment 3,180.00 APA001339 388331627 Invoice 02/16/2023 IRRIGATION REPAIRS AT DOWNTOWN T 12/8/22 388331837 Invoice 02/16/2023 IRRIGATION INSTALLATION AT CITY HALL 1/20/23 388331838 Invoice 02/16/2023 WIRE TRACING AT EL CARRO PARK 1/20/23 SITEONE LANDSCAPE SUPPLY (ALL AROUND) 02/16/2023 Virtual Payment 795.74 APA001340 126260499-001 Invoice 02/16/2023 PVC SOCKET, MALE ADAPTER SOCKET 126514239-001 Invoice 02/16/2023 BRASS ADAPTER, HOSE SHUT OFF FOR POOL 126580701-001 Invoice 02/16/2023 LEVER HANDLE FOR BUTTERLY VALVE FOR POOL 126584204-001 Invoice 02/16/2023 STRAW WATTLE NET, SCOOP SHOVEL FOR UNIT #329 126588842-001 Invoice 02/16/2023 PVC UNION, PVC CEMENT FOR POOL ACCUTAB SYSTEM 126744939-001 Invoice 02/16/2023 SPEARS BALL VALVE FOR PARKING LOT PIPE REPAIR 126754499-001 Invoice 02/16/2023 PVC PIPE FOR SKATE PARK SO CA EDISON 02/16/2023 Virtual Payment 17.14 APA001341 FEB23 700474689651 Invoice 02/16/2023 ELECTRICTY-4683 9TH ST STANTEC CONSULTING SERVICES INC 02/16/2023 Virtual Payment 5,055.00 APA001342 2035259 Invoice 02/16/2023 PROFESSIONAL SERV THRU JAN23 FOR LINDEN AVE IMPRO\ 2040059 Invoice 02/16/2023 PROFESSIONAL SERV THRU JAN23 FOR LINDEN AVE IMPRO\ SWEEPING CORP OF AMERICA 02/16/2023 Virtual Payment 29,072.50 APA001343 70776VS Invoice 02/16/2023 EMERGENCY STORM CLEAN-UP 1/18-1/31/2023 SWRCB 02/16/2023 Virtual Payment 2,297.00 APA001344
WD-0227055 Invoice 02/16/2023 STATE WATER RESOURCES BOARD ANNUAL PERMIT FEE THE WHARF 02/16/2023 Virtua I Payment 441.07 APA001345
465138 Invoice 02/16/2023 SAFETY BOOTS FOR L. ZAMORA
467740 Credit Memo 02/16/2023 SAFETY BOOTS EXCHANGE FOR L. ZAMORA 469630 Invoice 02/16/2023 RAIN JACKET FORD. HUFF
471572 Invoice 02/16/2023 BELT, JACKET, INSOLES FOR A. VEGA TKM ENGINEERING 02/16/2023 Virtual Payment 6,077.50 APA001346 1161 Invoice 02/16/2023 JAN23 TRAFFIC ENGINEERING STAFF AUGMENTATION 1162 Invoice 02/16/2023 JAN23 TRAFFIC SIGNAL MAINTENANCE 1163 Invoice 02/16/2023 JAN23 TRAFFIC SIGNAL TIMING SERVICES TRAFFIC TECHNOLOGIES LLC 02/16/2023 Virtual Payment 4,334.77 APA001347 42673 Invoice 02/16/2023 SAFETY GEAR FOR L. ZAMORA
42700 Invoice 02/16/2023 NEW RAIN GEAR FOR L. ZAMORA
42718 Invoice 02/16/2023 ALUMINUM GRADE NO PARKING OVERNIGHT SIGNS 42746 Invoice 02/16/2023 ALUMINUM GRADE CARP CLEAN & GREEN SMOKE FREE CIT 42878 Invoice 02/16/2023 ALUMINUM GRADE NOTICE THIS PARKING LOT #1 & #2 42987 Invoice 02/16/2023 ALUMINUM GRADE NO TRUCK SYMBOL CARP BEACH SEDII\ TRI-CO REPROGRAPHICS 02/16/2023 Virtual Payment 352.66 APA001348 171666 Invoice 02/16/2023 COLOR SCANNING, LARGE FORMAT, BIND 171667 Invoice 02/16/2023 COLOR SCANNING, LARGE FORMAT, BIND 171668 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/5/23 171669 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/5/23 171670 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/5/23 171671 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/5/23 171672 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/5/23 171744 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/6/23 171745 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/6/23 171746 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/6/23 171747 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/6/23 171748 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/6/23 171892 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/11/23 171923 Invoice 02/16/2023 COLOR SCANNING, LARGE FORMAT, BIND 171925 Invoice 02/16/2023 COLOR SCANNING, LARGE FORMAT, BIND 171926 Invoice 02/16/2023 COLOR SCANNING, LARGE FORMAT, BIND 171927 Invoice 02/16/2023 COLOR SCANNING, LARGE FORMAT, BIND 171928 Invoice 02/16/2023 COLOR SCANNING, LARGE FORMAT, BIND 171929 Invoice 02/16/2023 SMALL FORMAT SCANNING, FILE RENAME 1/12/23 172618 Invoice 02/16/2023 COLOR SCANNING, LARGE FORMAT, FILE RENAME 1/25/23 6 172948 Invoice 02/16/2023 SCANNING SMALL FORMAT, FILE RENAME 1/31/23 172950 Invoice 02/16/2023 SCANNING SMALL FORMAT, FILE RENAME 1/31/23 172952 Invoice 02/16/2023 SCANNING SMALL FORMAT, FILE RENAME 1/31/23 172953 Invoice 02/16/2023 COLOR SCANNING, LARGE FORMAT, BIND 173024 Invoice 02/16/2023 SCANNING SMALL FORMAT, FILE RENAME 2/1/23 173456 Invoice 02/16/2023 SCANNING SMALL FORMAT, FILE RENAME 2/8/23 173488 Invoice 02/16/2023 SCANNING SMALL FORMAT, FILE RENAME 2/8/23 UNDERGROUND SERVICE ALERT OF SOUTH ERi 02/16/2023 Virtual Payment 253.09 APA001349 120230159 Invoice 02/16/2023 FEB23 NEW TICKET CHARGES & DATABASE MAINTENANCE 22-2302524 Invoice 02/16/2023 FEB23 CA STATE FEE FOR REGULATORY COSTS UNION PACIFIC RAILROAD COMPANY 02/16/2023 Virtual Payment 787.50 APA001350 90122727 Invoice 02/16/2023 SEP22 PLAN REVIEW FOR RINCON MULTI-USE TRAIL VILLAGE POOL SUPPLY 02/16/2023 Virtual Payment 1,424.57 APA001351 45254 Invoice 02/16/2023 CHLORINE & ACID FOR POOL 1/11/23 45314 Invoice 02/16/2023 CHLORINE & ACID FOR POOL 1/25/23 45334 Invoice 02/16/2023 CHLORINE FOR POOL 1/25/23
WALKER CONSULTANTS 02/16/2023 Virtual Payment 5,694.75 APA001352 370095090004 Invoice 02/16/2023 JAN23 PROFESSIONAL SERVICES FOR CARP DWNTN PARKIN, WAXIE SANITARY SUPPLY 02/16/2023 Virtual Payment 2,625.68 APA001353 81451546 Invoice 02/16/2023 TRASH BAGS FOR CITY HALL
81480488 Invoice 02/16/2023 SLIM JIM SWING TOP GREEN
WESTAIRE HEATING & CONDITIONING INC 02/16/2023 Virtual Payment 1,881.71 APA001354 19347 Invoice 02/16/2023 DEC22 ROUTINE FILTER REPLACEMENT AT CITY HALL 19348 Invoice 02/16/2023 INDUCER MOTOR REPAIR AT VETS HALL WESTERN MATERIALS INC 02/16/2023 Virtual Payment 7,641.95 APA001355 23-0065 Invoice 02/16/2023 DECOMPOSED GRANITE WITH STABILIZER FOR TRAILS 23-0086 Invoice 02/16/2023 INFIELD MIX FOR EL CARRO
23-0090 Invoice 02/16/2023 INFIELD MIX FOR EL CARRO
ZWORLD GIS 02/16/2023 Virtual Payment 2,977.00 APA001356 2023-0208 Invoice 02/16/2023 JAN23 MAPPING/GIS SERVICES 7 City of Carpinteria

COUNCIL AGENDA S'JAFF REPORT
February 27, 2023

ITEM FOR COUNCIL CONSIDERATION
Monthly City Treasurer's Report on Compliance with Statement of Safekeeping and Investment of Public Funds.

STAFF RECOMMENDATION
Receive and file the report
Sample Motion: I move to receive and file the report.

BACKGROUND / DISCUSSION
The City Council is the City of Carpinteria trustees and authorized to make investment decisions concerning public funds that are subject to the prudent investment standard.

The Prudent Investor Standard of the California Government Code Section 53600.3 states, "when investing, reinvesting, purchasing, acquiring, exchanging, selling or managing public funds, a trustee shall act with care, skill, prudence and diligence under circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated need of the City, that a prudent person in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the City." The standard or prudence to be used by investment officials shall be applied in the context of managing the overall portfolio.

Trustees are those persons authorized to make investment decisions on behalf of a local agency. Trustees or City Investment officials, acting in accordance with investment policy and exercising due diligence, shall be relieved of personal responsibility for an individual security's credit risk changes or market price changes, provided deviations from expectations are reported in a timely manner and appropriate action is taken to control adverse developments.

The purpose of this agenda matter is to provide the City Council with the required monthly Treasurer's Report.

Monthly City Treasurer's Report
February 27, 2023

Page 2 ends

POLICY CONSISTENCY
The City is in compliance with the adopted Statement of Safekeeping and Investment of Public Funds.

FINANCIAL CONSIDERATIONS
Cash Statement: At January 31, 2023, the City held cash and cash investments as shown in the table below.

Table I
CASH ACTIVITY FOR THE MONTH:

I
Cash and Investment Beginning of the Month
Cash Receipts
Cash Disbursements
Cash and Investment End of the Month
$ 20,730,353.17 I
9,328,719.89
(8,240,946.63)
$ 21,818,126.43
Investments:

Changes in the market value of treasury securities are inversely proportional to changes in interest rates demanded in the open market, i.e., when rates rise market values fall, when rates fall market values rise. The sensitivity of a portfolio's market value to these changes in market rates is a function of its days to maturity and its coupon rate.

Securities with longer maturities and/or lower coupon rates are more sensitive to changes in market interest rates. As a security matures, changes in its value become less sensitive to market rate changes.

At January 31
st the portfolio's average days to maturity was 1.87 years, the average coupon rate was 1.63%, the average yield to maturity was 4.33%, the par value was $11,142,000 and Market Value was $10,643,918.35.

The City does not intend to sell nor does it have any foreseeable need to sell any securities. The intention of the City's investment policy is to hold all securities to maturity; and securities so held are redeemed at par value resulting in no net market gain or loss.

Attached for City Council review is the Treasurer's Report that details a listing of all the investments and cash activity during the month.

The City of Carpinteria will be able to meet all expenditure obligations that might reasonably be anticipated for the next six-month period August 1, 2023. \\COC5H\GDrive\Admin Services\Bank Reconciliations\Treasury\City Treasurer's report.docx Monthly City Treasurer's Report
February 27, 2023

Page 3 ends

LEGAL
This report has been prepared in compliance with California Government Code Sections 53600 and 53646.

PRINCIPAL PARTIES EXPECTED AT MEETING
Unknown

ATTACHMENTS
City of Carpinteria Treasurer's Report
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--.,,,Z:....----'::..i..o:::'-'-"'-"'~=____,,:::;;__ __ [email protected]; (805) 755-4448 Signature
Reviewed by: Dave Durflinger, City Manager
[email protected]; (805) 755-4400
\\COC5H\GDrive\Admin Services\Bank Reconciliations\Treasury\City Treasurer's report.docx City Treasurer's Report

CITY OF CARPINTERIA TREASURER'S REPORT
For the Month Ended January 2023
CASH ACTIVITY FOR THE MONTH:

Cash and Investment Beginning of the Month $ 20,730,353. I 7 Cash Receipts 9,328,719.89
Cash Disbursements {8,240,946.63}
Cash and Investment End of the Month $ 21 818,126.43
CASH AND INVESTMENT PORTFOLIO:

Type of lnvestment/Coupon/CUSIP #
Yield to Maturity # Days to
Institution/Issuer Maturity Date Maturity Par Value Market Value (1) Book Value /2) Demand Deposit - General Checking Montecito Bank NIA NIA NIA 480,362.27 480,362.27 480,362.27 Demand Deposit - Premier Public Money Market Montecito Bank NIA 2/1/2023 1 2,526,920.89 2,526,920.89 2,526,920.89 Demand Deposit - Section 125 Checking Montecito Bank NIA NIA NIA 7,838.08 7,838.08 7,838.08 Demand Deposit - Payroll Checking Montecito Bank NIA NIA NIA 5,000.00 5,000.00 5,000.00 Demand Deposit - Money Market Charles Schwab NIA 2/1/2023 1 4,454,074.12 4,454,074.12 4,454,074.12 Local Agency Investment Fund State of California 0.22% 2/1/2023 I 3,434,562.35 3,434,562.35 3,434,562.35 Treasury Note, 2.625%, (9128284A5) U.S. Government 2.60% 2/28/2023 28 171,000.00 170,732.81 171,184.09 Treasury Note, 1.5%, (9!2828Q29) U.S. Government 1.00% 3/31/2023 59 250,000.00 248,710.92 251,327.50 Treasury Note, 1.5%, (912828Q29) U.S. Government 1.56% 3/31/2023 59 250,000.00 248,710.93 249,843.75 Treasury Note, 2.5%, (912828409) U.S. Government 0.08% 3/31/2023 59 171,000.00 170,412.19 170,243.30 Treasury Note, 0.25%, (912828ZH6) U.S. Government 1.03% 4/15/2023 74 250,000.00 247,773.43 247,820.56 Treasury Note, 1.625%, (912828R69) U.S. Government 1.87% 5/31/2023 120 250,000.00 247,460.93 249,268.63 Treasury Note, 2.625%, (9128284Ul) U.S. Government 2.84% 6/30/2023 150 100,000.00 99,156.25 99,563.57 Treasury Note, 2.75%, (912828Y61) U.S. Government 0.06% 7/31/2023 181 400,000.00 396,062.48 398,795.22 Treasury Note, 2.75%, (9128284X5) U.S. Government 0.01% 8/31/2023 212 400,000.00 395,375.00 399,721.60 Treasury Note, 2.875%, (912828508) U.S. Government 0.67% 9/30/2023 242 250,000.00 246,875.00 249,335.00 Treasury Note, 2.875%, (9128285K2) U.S. Government 2.20% 10/31/2023 273 250,000.00 246,484.38 252,579.39 Treasury Note, 2.75%, (912828WE6) U.S. Government 2.23% 11/15/2023 288 250,000.00 246,015.63 252,049.66 Treasury Note, 0.75%, (91282CDR9) U.S. Government 0.73% 12/31/2023 334 250,000.00 241,054.68 249,993.47 Treasury Note, 2.5%, (9128285Z9) U.S. Government 0.06% 1/31/2024 365 200,000.00 195,625.00 199,388.94 Treasury Note, 2.375%, (9128286GO) U.S. Government 0.78% 2/29/2024 394 200,000.00 195,031.24 199,264.00 Treasury Note, 0.25%, (91282CBR1) U.S. Government 2.17% 3/15/2024 409 250,000.00 237,929.68 240,750.00 Treasury Note, 2.25%, (9128286R6) U.S. Government 241% 4/30/2024 455 250,000.00 242,734.38 249,156.76 Treasury Note, 2.0%, (912828XT2) U.S. Government 1.11% 5/31/2024 486 250,000.00 241,562.50 255,107.50 Treasury Note, 0.25%, (91282CCG4) U.S. Government 4.61% 6/15/2024 501 250,000.00 235,781.25 235,669.96 Treasury Note, 3.0%, (91282CFA4) U.S. Government 4.53% 7/31/2024 547 250,000.00 244,609.38 244,503.55 Treasury Note, 3 .25%, (9 l 282CFG 1) U.S. Government 4.30% 8/31/2024 578 250,000.00 245,468.75 245,158.84 Treasury Note, 0.375%, (91282CCX7) U.S. Government 1.08% 9/15/2024 593 250,000.00 234,414.05 245,359.46 Treasury Note, 2.125%, (9128282Y5) U.S. Government 4.31% 9/30/2024 608 250,000.00 241,015 63 239,586.84 Treasury Note, 0.625%, (91282CDB4) U.S. Government 4.14% 10/15/2024 623 250,000.00 234,843.75 233,056.64 Treasury Note, 2.25%, (912828G38) U.S. Government 4.35% 11/15/2024 654 250,000.00 241,210.93 241,052.35 Treasury Note, 1.00%, (91282CDN8) U.S. Government 0.98% 12/15/2024 684 250,000.00 235,429.68 250,079.39 Treasury Note, 1.125%, (912828ZC7) U.S. Government 1.29% 2/28/2025 759 250,000.00 235,078.13 248,740.00 Treasury Note, 2.625%, (9128284F4) U.S. Government 1.30% 3/31/2025 790 250,000.00 242,343.75 260,224.61

CITY OF CAR PINT ERIA TREAS UR ER'S REPORT
For the Month Ended January 2023
Treasury Note, 0.25%, (912828ZT0) U.S. Government 1.25% 5/31/2025 851 250,000.00 229,062.50 241,660.01 Treasury Note, 0.25%, (912828ZW3) U.S. Government 1.53% 6/30/2025 881 250,000.00 228,828.13 239,598.86 Treasury Note, 0.25%, (91282CAM3) U.S. Government 1.32% 9/30/2025 973 250,000.00 227,148.43 240,265.00 Treasury Note, 3.0%, (912828515) U.S. Government 4.09% 10/31/2025 1004 250,000.00 243,867.18 242,136.63 Treasury Note, 0.375%, (91282CBC4) U.S. Government 1.20% 12/31/2025 1065 250,000.00 226,445.30 241,955.00 Treasury Note, 0.375%, (91282CBC4) U.S. Government 1.37% 12/31/2025 1065 250,000.00 226,445.30 240,365.00 Treasury Note, 1.625%, (912828P46) U.S. Government 1.56% 2/15/2026 1111 250,000.00 233,984.38 250,595.69 Treasury Note, 0.5%, (9 I 282CBQ3) U.S. Government 1.28% 2/25/2026 1121 250,000.00 225,859.38 242,113.19 Treasury Note, 0.75%, (91282CBT7) U.S. Government 1.28% 3/31/2026 1155 250,000.00 227,421.88 244,459.30 Treasury Note, 0.75%, (91282CCF6) U.S. Government 1.34% 5/31/2026 1216 250,000.00 226,250.00 243,702.50 Treasury Note, 0.875%, (91282CCJ8) U S Government 1.35% 6/30/2026 1246 250,000.00 226,875.00 244,821.96 Treasury Note, 1.625%, (9 I 282YQ7) U.S. Government 4.00% 10/31/2026 1369 250,000.00 231,562.50 227,869.30 Treasury Note, 2%, (91282024) U.S. Government 4.31% 11/15/2026 1384 250,000.00 234,609.38 228,317.27 Treasury Note, 1.25%, (91282CDK4) U.S. Government 1.28% 11/30/2026 1399 250,000.00 227,968.75 249,602.02 Treasury Note, 2.25%, (912828V98) U.S. Government 4.29% 2/15/2027 1476 250,000.00 236,562.50 229,819.14 Treasury Note, 2.5%, (91282CEF4) U.S. Government 3.96% 2/16/2027 1477 250,000.00 238,515.63 235,03106 Treasury Note, 3.125%, (91282CFH9) U.S. Government 4.19% 8/31/2027 1673 250,000.00 244,609.38 238,232.21 22,050,757.71 21,552,676.06 21,818,126.43

REPORT ON COMPLIANCE WITH STATEMENT OF SAFEKEEPING AND INVESTMENT OF PUBLIC FUNDS The City is in compliance with the adopted Statement of Safekeeping and Investment of Public Funds.

REPORT OF ABILITY TO MEET REQUIRED EXPENDITURES FOR THE NEXT SIX MONTHS Based upon currently budgeted revenues and expenditures, the City currently has sufficient liquid financial resources to meet anticipated expenditures during the period 2/01/23 through 8/01/23.

WEIGHTED AVERAGE MATURITY OF PORTFOLIO
As of January 31, 2023 the weighted average days to maturity of the City's investment portfolio is 1.87 years.

FOOTNOTES TO REPORT/DEFINITION OF TERMS:
(!) The market value ofU.S. Goverrnent Securities was provided by the custodial agent, Charles Schwab.

For the Local Agency Investment Fund the market value represents the contract value.

For all other investments, the market value is equal to book value. (2) Book value of demand deposits equals the bank balance minus outstanding checks plus deposits-in-transit.

Yield to Maturity (YTM): The percentage rate of return for the note assuming that the City holds the asset until its maturity date. It is the sum of all its remaining coupon payments.

Par Value: Equals face value of security (value of the security when it reaches maturity).

Market Value: The last price for which a security was bought or sold. In this case, the value as of the last day of the month of this report.

Book Value: The amount at which the security is carried in the City's accounting records (adjusted at year-end for GASB 40 reporting purposes).

City of Carpinteria

COUNCIL AGENDA STAFF REPORT
February 27, 2023

ITEM FOR COUNCIL CONSIDERATION
Contracts Executed by the City Manager on behalf of the City for the Period of January 17, 2023 through February 20, 2023.

STAFF RECOMMENDATION
Receive and file Report of Contracts Executed by the City Manager for the Period of January 17, 2023 through February 20, 2023.

DISCUSSION
The City Manager is delegated authority by the Carpinteria Municipal Code (CMC), §2.08.150B, to execute contracts on behalf of the City in the amount of $30,000 or less.

Pursuant to CMC §2.08.150C, a list of all contracts executed by the City Manager is provided for City Council information and appended to this Staff Report as Attachment A. Attachment A lists all contracts entered into on behalf of the City for goods, construction and services for the Period of January 17, 2023 through February 20, 2023.

FINANCIAL CONSIDERATIONS
All contracts entered into are within the appropriated budgeted amounts.

ATTACHMENTS
A. Report of Contracts Executed by the City Manager
Report of Contracts Executed by City Manager
February 27, 2023

Page 2 ends

Staff contact:

Brian C. Barrett, City Clerk
(805) 755-4403, [email protected]
Reviewed by: Dave Durflinger, City Manager

ATTACHMENT A
Report of Contracts Executed by the City Manager
Period of January 17, 2023 through February 20, 2023.

VENDOR PURPOSE AMOUNT
Santa Barbara County Air Pollution Clean Air Grants Infrastructure Grant $19,000.00 Control District Agreement (AP222304) for the
purchase and installation of four dual
port and two single port level 2 EV
charging stations in public parking lot
located at 4950 Ninth Street (Parking
Lot No. 1)
Perez, Kelly Settlement Agreement and Release $0.00
between Plaintiff Kelly Perez,
defendant and cross-defendant
Seacoast Village Homeowners
Association and defendant and crosscomplainant City of Carpinteria Lincoln, Don Amendment to August 14, 2019 $0.00
Agreement for Special Counsel
Services to include legal services
related to mobile home park space rent
control matters. In addition, Special
Counsel shall keep City informed of
statewide legislation or proposed
statewide legislation which could
impact mobile home park space rent
control matters.

Warmington Carpinteria Owner's Agreement to Construct and $0.00 Associates, LLC Maintain Private Drainage
Improvements for Water Quality for
Green Heron Spring Project 16-1840-
DP/CDP ( APN 004-013-026)
W. Carpinteria Associates, LLC Storm Water Runoff Control Access $0.00 and Maintenance Agreement for Green
Heron Spring Project (APN 004-013-
026)
Klentner, Justin Storm Water Runoff BMP Access and $0.00 Maintenance Agreement for Project
19-1958-DP/CDP at 4295 Carpinteria
Ave. (APN 003-212-030)
The Cottages Carpinteria Storm Water Runoff BMP Access and $0.00 Community Association Maintenance Agreement for Project 16-1849-CU PR/TM/CDP at 1335
Vallecito Place (APN 003-142-032)
499 Linden Managers, LLC Right of Entry Agreement for three $0.00 City-owned properties: City Parking Lot
No. 3 located at 499 Linden Avenue
(APN 004-105-011 ); Carpinteria
Community Garden located at 4855
Fifth Street (APN 004-105-016); and
vacant lot (APN 004-105-026)
City of Carpinteria
Courucu Aceruon Srarr Reponr
February 27,2023

ITEM FOR COUNCIL CONSIDERATION
Declaration of City-owned Property/Equipment as Surplus Assets

STAFF RECOMMENDATION
Adopt Resolution No. 6197, declaring the property/equipment listed in Exhibit A as surplus assets and authorizing their disposal.

Sample Motion: I move to approve and adopt Resolution No. 6197, as read by title only.

BAC KG ROU N D/DISC USS ION
Various items in the City's inventory of equipment reach an age or a state of disrepair or are othenruise no longer needed. The purpose of this agenda matter is to request that the City Council approve disposing of certain items no longer of use to the City as identified in the attached list.

POLICY CONSISTENCY
Carpinteria Municipal Code Section 3.32.050 authorizes the Administrative Services Director, as purchasing officer to supervise the exchange or trade-in of all supplies and equipment which have become unsuitable for City use for new supplies and equipment.

Disposal of assets requires Council approval.

NANCIAL CONSIDERATI
Proceeds, if any, from the sale of these assets, will be deposited into the General Fund to offset the cost of new furniture purchased for City Hall.

LEGAL AND RISK MANAGEMENT CONSIDERATIONS
There are no legal or risk management considerations presented with this item Declaration of City-Owned Equipment as Surplus Assets
February 27,2023
Page2

OPTIONS
The City Council could not authorize the disposal of surplus materials and direct staff as appropriate.

PRINCI PARTIES ECTED AT MEETING
There are no principal parties expected at the meeting

ATTACHMENTS
AttachmentA: Resolution No. 6197
Staff contact:

Jody Thomas, City Librarian
(805) 684-431 4; [email protected]
Reviewed by:

Matt Roberts, Parks, Recreation & Public
Facilities Director
(805) 7 55-4449; [email protected]
s ture
€
Reviewed by: Dave Durflinger, City Manager
(805) 7 55-4400, [email protected]
Declaration of City-Owned Equipment as Surplus Assets
February 27,2023

Page 3 ends

ATTACHMENT A
Resolution No. 6197
Declaration of City-Owned Equipment as Surplus Assets
February 27,2023

Page 4 ends

THIS PAGE INTENTIONALLY LEFT BLANK
RESOLUTION NO. 6197

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

CARPINTERIA DEGLARING CERTAIN EQUIPMENT AS SURPLUS
ASSETS
WHEREAS, staff has conducted an inventory of certain property/equipment as listed in the attached Exhibit A; and
WHEREAS, there will be no impact on fund balance as a result of their disposal; and
WHEREAS, there is no perceived future need for the equipment in City operations.

NOW, THEREFORE, BE lT RESOLVED as follows:

SECTION 1. The equipment shown in the attached Exhibit A are declared surplus and are to be disposed of in the most economicalway possible.

PASSED, APPROVED AND ADOPTED on February 27 ,2023, by the following vote
AYES
NOES
ABSENT:

ABSTAIN
ATTEST:
coUNcTLMEMBER(S):
couNcTLMEMBER(S):
coUNcTLMEMBER(S):
coUNcTLMEMBER(S):

Mayor, City of Carpinteria
Brian C. Barrett, CMC, CPMC
City Clerk, City of Carpinteria
Resolution No. 6197
Page2
l_hereby certify that_the foregoing resolution was adopted at a regular meeting of the city council of the city of carpinteria held on February 27 ,2022-.

Brian C. Barrett, CMC, CPMC
City Clerk, City of Carpinteria
APPROVED AS TO FORM:

Jena Shoaf Acos, on behalf of Brownstein
Hyatt Farber Schreck, LLP acting as
City Attorney of the City of Carpinteria
Resolution No. 6197

Page 3 ends

Exhibit A to Resolution No. 6197
14 Wooden adult-sized chairs
1 Cash register
2 Small file cabinets
1 Rollinq office chair
3 Stools for children
1 Mini Fridge
City of Carpinteria

COUNCIL AGENDA STAFF REPORT
February 27, 2023

ITEM FOR COUNCIL CONSIDERATION
Adoption of Ordinance No. 763, amending Chapter 12.24 and Chapter 10.62 of the Carpinteria Municipal Code to add regulations pertaining to skateboard and skate use at the Carpinteria Skate Park, 5775 Carpinteria Avenue, and to amend regulations pertaining to skateboard and skate use citywide.

STAFF RECOMMENDATION
Approve on first reading Ordinance No. 763, as read by title only.

Sample Motion: I move to approve on first reading Ordinance No. 763, as read by title only.
(Roll call vote required.)

BACKGROUND
City regulations concerning skateboarding in the City were established in 1994 (Ordinance No. 499) and are a part of Chapter 10.62 of the Municipal Code. The City's skateboarding regulations were amended in 1998 (Ordinance No. 549) in order to accommodate the installation of a temporary skate park located in Parking Lot No.3 near the corner of Linden Avenue and 5
th Street.

The new Carpinteria Skate Park located at 5781 Carpinteria Avenue is expected to open in spring 2023. To prepare for this new specialized facility, City staff are recommending additional amendments to the Carpinteria Municipal Code ("CMG").

These recommended amendments are included in proposed Ordinance No. 763, attached to this staff report. These regulations were drafted specifically for the Carpinteria Skate Park to promote and communicate safe use rules to the public and to gain liability protection as provided by State Law.

As a part of drafting the regulations being proposed, staff provided and reviewed them with representatives of the Carp Skate Foundation.

The purpose of this agenda matter is to allow the Council to consider and approve on first reading and ordinance that, once consummated, would establish rules for the 24927706.3
Adoption of Ordinance No. 763
February 27, 2023

Page 2 ends

operation of the City's Skate Park at 5775 Carpinteria Avenue and for other skate activities citywide.

DISCUSSION
The Carpinteria Skate Park will be an unsupervised specialized facility for skateboarders and skaters to enjoy their sport. Staff believes the City's existing park regulations are not sufficient to ensure safe use at a specialized Skate Park facility.

Ordinance No. 763 will remove the existing skate park regulations currently located within CMC 10.62. The new proposed skate park regulations, will be added as a new subchapter within CMC 12.24.The new skate park regulations make clear that the Carpinteria Skate Park is a public park and therefore all regulations relating to public parks also apply to the Carpinteria Skate Park. Ordinance No. 763 also addresses liability and safety issues particular to the Carpinteria Skate Park.

In anticipation of the opening of the Carpinteria Skate Park, staff researched rules and/or regulations that have been adopted and/or posted at dedicated skate park facilities in nearby cities. Staff has used this information to help draft the attached proposed Ordinance No. 763. By establishing regulations governing safe use of the skate park and posting them on signage at the facility, the City can alert participants, parents/guardians, and spectators of the risks involved with using the Carpinteria Skate Park and offer guidelines to help prevent injury. As the park will be unsupervised, the rules and regulations will be an important tool to create a safe environment for skateboarders and skaters to enjoy their sport in a designated public area.

The following paragraphs provide a summary overview of the key provisions included in Ordinance No. 763.

Liability Protection
Government Code section 831.7(a) provides specific immunity from liability for injuries suffered on public property when the injuries arise out of a "hazardous recreational activity" where the participant or spectator "knew or reasonably should have known that the hazardous recreational activity created a substantial risk of injury." Although skateboarding is not specifically listed in section 831.7(b) as a "hazardous recreational activity," the Legislature enacted a special immunity for skateboard parks in Health and Safety Code section 115800. Under this section, skateboarding at skateboard parks operated by the City on City property will automatically be deemed a "hazardous recreational activity" under the immunity of Government Code section 831.7 if (1) the person riding the skateboard is 12 years of age or older; (2) that person is engaged in "stunt, trick, or luge riding"; and (3) the public agency prohibits riding at the skate park unless that person is wearing a helmet, elbow pads, and knee pads. (Health & Saf. Code § 115800). A public agency could meet the third requirement at a facility not supervised on a regular basis by:
24927706.3
Adoption of Ordinance No. 763
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1. Adopting regulations requiring any person riding a skateboard at the facility to wear a helmet, elbow pads, and knee pads; and

2. Posting signs at the Carpinteria Skateboard Park providing reasonable notice that any person riding a skateboard in the facility must wear a helmet, elbow pads, and knee pads, and that any person failing to do so will be subject to citation.

Ordinance 763 was drafted to comply with the above statutory requirements and limit City liability by clarifying that skateboarding and skating are "hazardous recreational activities" within the meaning of both Government Code 831.7 and Health and Safety Code section 115800, and that the City shall not be liable for injuries incurred by participants or spectators using the Carpinteria Skate Park.

By adopting Ordinance 763, establishing regulations governing safe use of the skate park, and posting such regulations on signage at the facility, the City can alert participants, parents and guardians, and spectators of the risks involved and offer guidelines to help prevent injury.

Safety Issues
City staff researched and reviewed numerous potential provisions and regulations relating to encouraging and facilitating safe use of the Carpinteria Skate Park. To ensure the safety of users, Ordinance No. 763 proposes to:
1 • Limit use of the Carpinteria Skate Park to skateboards and skates, defined to include roller skates and in-line skates.
• Require all users to wear safety gear, including helmets, elbow pads, and knee pads.
• Prohibit user-supplied obstacles, ramps and jumps, animals, smoking, vaping, alcohol, mind-altering drugs, dangerous weapons, vandalism, graffiti, personal amplified music devices, and any other reckless or unsafe behavior. • Restrict skating to designated "skating areas", which will be identified by posted signs, and prohibit certain activities (e.g., the possession or consumption of food or beverages) within the park's skateable areas.

As noted above, the Carpinteria Skate Park is also proposed to be an unsupervised facility that will not be outfitted with security gates. Therefore, Ordinance No. 763 establishes that "skate park hours" will be adopted by City Council Resolution and be posted. No entry will be allowed outside of these authorized times unless approved by the City for a special event. The proposed regulations also provide that the park will 1 Please see Ordinance No. 763, attached to this staff report, for a complete list of safety regulations and prohibitions.
24927706.3
Adoption of Ordinance No. 763
February 27, 2023

Page 4 ends

close, despite posted skate park hours, during inclement weather and will remain closed until surfaces are dried.

In summary, Ordinance 763 would establish safety rules based on common safety practices at similar facilities in the area. If adopted, Ordinance No. 763 could provide additional legal protection for the City in the event of future injuries incurred at the Skate Park as a result of unsafe use by the public.

Special Events
From time to time, City staff expects to host certain special events at the Carpinteria Skate Park. Ordinance 763 provides examples of "special events" and outlines the permit process required for such events consistent with rest of the municipal code.

Additionally, the Ordinance has language to allow for certain rules/regulations to be waived during permitted special events, at the discretion of city staff. For example, during a special event concert, City staff could waive the posted hours or regulations restricting food and drink in the skating area.

Penalties
Ordinance 763 establishes penalties for violation of the proposed regulations. Penalties can be a simple infraction or a misdemeanor (criminal) violation, at the discretion of the city attorney or district attorney. Violators are also subject to removal from the Carpinteria Skate Park for up to 24 hours, and any person convicted of three or more infractions can be permanently barred from the Carpinteria Skate Park.

Additional Policies and Procedures
In addition to the above, Ordinance No. 763 authorizes the City Council to adopt user age restrictions as necessary for safety.

The City Manager or his/her designee will also have the authority to develop administrative policies to implement the intent of the regulations.

For the Ordinance to become effective, the first reading must be approved. Then it will be presented at a subsequent meeting for a second reading and adoption, most likely on March 13, 2023. Should it then receive another affirmative vote of the City Council, it will become effective 30 days after the second reading.

POLICY CONSISTENCY
The City is a general law city and has the authority to consider and implement new laws applicable to its jurisdiction that do not conflict with state law.

Consideration of laws to protect citizens' general safety is within the purview of the City. 24927706.3
Adoption of Ordinance No. 763
February 27, 2023

Page 5 ends

FINANCIAL CONSIDERATIONS
There is no immediate fiscal impact. However, ultimately adopting Ordinance No. 763 could help protect the City against litigation in the event of a serious injury occurring at the Carpinteria Skate Park.

LEGAL AND RISK MANAGEMENT CONSIDERATIONS
The City Attorney's Office has worked closely with staff in the development of these regulations and will be available to assist in considering options on how to proceed.

OPTIONS

1. Approve on first reading Ordinance No. 763, as read by title only (staff recommendation)

2. Do not approve the first reading of Ordinance No. 763, and provide direction to staff.

PRINCIPAL PARTIES EXPECTED AT MEETING
Representatives of The Carp Skate Foundation

ATTACHMENTS
Ordinance No. 763
Staff contact: Matthew Roberts Director, Parks, Recreation and Public Facilities (805) 755-4449 Mattr@Carpinteriaca~~
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24927706.3
ORDINANCE NO. 763

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CARPINTERIA, CALIFORNIA AMENDING CHAPTER 12.24 AND CHAPTER 10.62 OF THE

CARPINTERIA MUNICIPAL CODE TO ADD REGULATIONS PERTAINING TO

SKATEBOARD AND SKA TE USE AT CARPINTERIA SKA TE PARK AND TO AMEND REGULATIONS PERTAINING TO SKATEBOARD AND SKATE USE CITYWIDE WHEREAS, the city of Carpinteria ("City") is opening a publicly operated skate park located at 5781 Carpinteria Avenue, Carpinteria California.

WHEREAS, the City has determined it is necessary to amend existing regulations related to publicly-owned or publicly-operated skateboard facilities, and harmonize such regulations with regulations pertaining to skateboard and skate use city-wide.

WHEREAS, skateboarding, skating and other similar recreational activities on public property, including but not limited to the Carpinteria Skate Park, are "hazardous recreational activities" under state law and create a substantial risk of serious injury or death to participants and spectators. The City of Carpinteria hereby implements State law requirements to absolve itself of liability for injuries incurred by persons participating in or observing these hazardous recreational activities.

WHEREAS, in conformity with Health and Safety Code Section 115800 and California Government Code Section 831.7, the City:

1. Designates the Carpinteria Skate Park, located at 5781 Carpinteria Avenue, a recreational area in which skateboarding and skating is permitted; and,

2. Shall post notice advising the public that skateboarding, skating, and other similar recreational activities in the designated facility are deemed a hazardous recreational activity to participants and spectators and that the City shall not be liable for injuries incurred by participants or spectators. Any person(s) entering the facility must wear Safety equipment as defined in the City's ordinance and assumes all risk of injury.

NOW THEREFORE, the City Council of the City of Carpinteria does ordain as follows:

SECTION 1. Incorporation of Recitals.

The above recitals are true and correct and are incorporated herein, and are each relied upon independently by the City Council for its adoption of this Ordinance.

SECTION 2. Amendment to Code.
24927706.3
Ordinance No. 763

Page 2 ends

Chapter 10.62, of Title 10 of the Carpinteria Municipal Code is hereby amended to read as follows, the text and strikeout of which is attached hereto as Exhibit A:

10.62 - Skateboarding and Skating

10.62.010 - Definitions.

As used in this chapter:

A. "Skates" and "skating" refers to a shoe with metal frame that can be fitted to the sole of a shoe, or similar device with wheels attached. This includes roller skates and in-line skates.

B. "Skateboard" and "skateboarding" refers to a deck board or other surface mounted on wheels for the purpose of personal locomotion, sporting activity or similar purpose.

10.62.020 - Prohibitions.

Except as provided in this chapter, no person shall ride or propel a skateboard or engage in skating upon any public street, or upon city sidewalks, parkways, walkways or public ways or easements maintained for purposes of ingress, egress, and passage by the public in the following locations:

A. Linden Avenue between Carpinteria Avenue and the railroad tracks; B. In public parking facilities, public parking lots, or other public areas which are posted with signs prohibiting skateboarding and/or roller skating.

10.62.030 - Publicly-owned or publicly-operated skateboard facilities.

For rules and regulations pertaining to publicly-owned or publicly-operated skateboard facilities please refer to Chapter 12.24.101 of this code.

SECTION 3. Addition to Code.

Title 12, "Streets, Sidewalks, and Public Places," of the Carpinteria Municipal Code is hereby amended by the addition of Chapter 12.64.101, "Skatepark Rules and Regulations," to read as follows:

12.64.101 Skatepark Rules and Regulations.

A. For the purposes of this section, the following definitions shall apply:

1. "Skates" and "skating" refers to a shoe with metal frame that can be fitted to the sole of a shoe, or similar device with wheels attached. This includes roller skates and in-line skates, as defined at chapter 10.62.01 O(A) of this code. 24927706.3
Ordinance No. 763

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2. "Skateboard" and "skateboarding" refers to a deck board or other surface mounted on wheels for the purpose of personal locomotion, sporting activity or similar purpose, as defined at chapter 10.62.01 O(B) of this code.

3. "Safety equipment" means, at a minimum, helmets, elbow pads and knee pads suitable to provide protection in the event of falls or collisions. Such equipment must be worn in the Carpinteria Skate Park at all times.

4. "Skate park" means Carpinteria Skate Park, located at 5781 Carpinteria Avenue in Carpinteria, California.

5. "Skating area" means those areas of the skate park designed and intended for use by persons riding skateboards or skates, and which shall be designated by signs.

6. "Special event" means a festival, concert, or other social event that is authorized by a Special Event Permit issued by the City as outlined at chapter 10.68.

B. City staff reserves the right to exempt special event participants from certain rules in this section for the duration of the special event.

C. The skate park is a "public park" and rules and regulations pertaining to "public parks" at chapter 12.24 shall be applicable to the skate park. Use of the skate park is also subject to the following additional rules which are adopted for the reasonable protection to individuals and property:

1. All persons riding skateboards or skates within the skate park must wear safety equipment in accordance with the safety equipment manufacturer's recommendations. The safety equipment must be in a serviceable condition.

Reasonable notice shall be posted at the skate park to the effect that any person riding or using a Skateboard or Skates in such park must wear a helmet, elbow pads, and knee pads, and that failing to do so is in violation of this Chapter and subject to citation as an infraction under Chapter 1.08 of the Carpinteria Municipal Code.

2. Only non-motorized skateboards and skates are allowed in the skate park. Prohibited devices include, but are not limited to, bicycles, scooters, and any motorized device whether electric or gas powered.

3. No person shall use, consume or possess food or beverages in the skating area.

Only plastic or metal water bottles are allowed in the skate park.

4. No person shall use, or be under the influence of, alcohol, controlled substances, cannabis, or other mind-altering drugs while using the skate park. 24927706.3
Ordinance No. 763

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5. No smoking (including vaping), or disposal of any cigarette, cigar, or tobaccorelated product is allowed within the skate park.

6. No animals, including dogs or other pets, are allowed in the skate park, unless they are "service animals" as defined under Title II of the Americans with Disabilities Act (ADA) at 28 CFR § 35.136.

7. In addition to the prohibited items listed at chapter 12.24.020(5), no person shall have a dangerous weapon in his or her possession in the skate park. Dangerous weapons shall include but not be limited to guns, knives, bats, clubs, or martial arts weapons.

8. In addition to the prohibitions listed at chapter 12.24.020(4), no person shall apply, or cause to be applied, any vandalism, including but not limited to graffiti, tagging, stickers, or decals to any facilities in the skate park.

9. All persons shall skateboard or skate only in the skating area and shall not skateboard or skate in the parking areas, plaza area, walkways, on tables or benches or on the driveways of the skate park.

10. Skate park age restrictions for users may be established by City Council resolution.

11. No personal amplified music devices are permitted in the skate park.

12. No person shall introduce, employ or use any unauthorized equipment, obstacle or apparatus including, but not limited to, ramps or jumps within the skate park.

13. No person shall engage in profanity, reckless or boisterous behavior (including, but not limited to, tandem riding, pushing, horseplay, and bullying) or any other activity that could endanger the safety of participants or spectators at the skate park.

14.AII organized events, such as birthday parties and picnics, require a permit as outlined in Chapter 12.24.022 and Chapter 12.24.020(22) of this code.

15. Commercial filming activities require a permit as outlined in Chapter 5. 72 of this code.

16. Commercial sales fitting the definition of peddler per Chapter 5.60.020(E) require a peddler's permit and approved location permit as outlined in Chapter 5.60 of this code.
24927706.3
Ordinance No. 763

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17.AII other commercial activities require permission from the Director of Parks Recreation and Public Facilities, which may be provided or withheld at the Director's sole discretion, and may at the Director's sole discretion require approval from City Council.

18. Skateboarding and skating are prohibited when the skating area is wet.

19. No person shall skateboard or skate in the skating area when there is property damage that might pose a danger to participants in the skating area. Property damage should be reported immediately to the Parks and Recreation Department.

20. Skate park hours are as posted. No entry is allowed at other times unless authorized by the City for a special event. Skate park hours will be adopted by City Council Resolution. City staff reserves the right to close the skate park whenever it determines that such closure is necessary for any reason including safety, maintenance, inclement weather, or gross violations of the rules and regulations.

21. The skate park will close in times of rain, thunder, lighting, or other inclement weather and will remain closed until surfaces are dried. If the park closes due to inclement weather within two hours of its published closing time, it will remain closed for the evening.

22. No person shall skateboard or skate at any times other than those established as the skate park hours.

23.Anyone caught in the skate park while closed will be prosecuted for trespassing.

Trespassing is a class one misdemeanor punishable by 12 months in jail and/or a fine pursuant to CA Penal Code section 602.

24. The City will develop a system for maintaining records of all known or reported skateboarding and skating injuries in the skate park in accordance with Health & Safety Code § 115800.

25. Penalties for violation of skate park regulations can be a simple infraction or misdemeanor (criminal) violation, as defined at Carpinteria Municipal Code Chapter 1.08, at the discretion of the city attorney or district attorney. Typically, a person seen violating any regulation will either be advised to cease their activity or be issued a citation to appear in court in accordance with the procedure outlined in Carpinteria Municipal Code Chapter 1.12.

26. Any person who violates this Chapter shall, in addition to any other criminal or civil penalties provided by this Code, be subject to removal from the skate park 24927706.3
Ordinance No. 763

Page 6 ends

for up to twenty-four (24) hours, upon the order of any authorized employee or officer of the City. Any person convicted of three or more infractions of this article shall be permanently barred from the use of or entrance to the skate park.

D. The city manager or his/her designee, shall have the authority to develop administrative policies to implement the intent of this chapter. The city council may, from time to time, consider modifications to the administrative policies.

SECTION 4. Records.

The City Manager, or designee, shall maintain a record of all known or reported injuries incurred by a person riding a skateboard in a public skateboard park or facility.

The City shall also maintain a record of all claims, paid and not paid, including any lawsuits and their results, arising from those incidents that were filed against the public agency in accordance with Health and Safety Code section 115800.

SECTION 5. Severability.

These Chapters and the various sections thereof are severable. Should any part of this ordinance be declared by a court of competent jurisdiction to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portions of the Ordinance. The City Council hereby declared that it would have passed and adopted this Ordinance, and each and every provision hereof, irrespective of the fact that one or more provisions may be declared invalid.

SECTION 6. Effective Date.

This ordinance shall take effect and be in force thirty (30) days from and after its passage; and before the expiration of fifteen (15) days of its passage shall be published once with the names of the City Council voting for and against the same in a newspaper of general circulation, published in the City of Carpinteria.

PASSED, APPROVED AND ADOPTED this __ day of , 2023 by
the following vote:

AYES: COUNCILMEMBER(S):

NOES: COUNCILMEMBER(S):

ABSENT: COUNCILMEMBER(S):

ABSTAIN: COUNCILMEMBER(S):

Mayor, City of Carpinteria
24927706.3
Ordinance No. 763

Page 7 ends

ATTEST:

Brian C. Barrett, CMC, City Clerk
City of Carpinteria
I hereby certify that the foregoing Ordinance was duly and regularly introduced and adopted at a regular meeting of the City Council of the City of Carpinteria held the ______ ,2023
Brian C. Barrett, CMC, City Clerk
City of Carpinteria
APPROVED AS TO FORM:

Jena S. Acos, on behalf of Brownstein
Hyatt Farber Schreck, LLP acting as
City Attorney for the City of Carpinteria
24927706.3
Exhibit A
Chapter 10.62 - SKATEBOARDING AND ROLLER SKA TING

10.62.010 - Definitions.

As used in this chapter:

A. "Roller skateSkates" and "skating" means refers to a shoe, metal frame that can be fitted to the sole of a shoe, or similar device with wheels attached. This includes roller skates and in-line skates.

A-B. "Skateboard" and "skateboarding" means refers to a rectangular board or other surface mounted on wheels for the purpose of personal locomotion, sporting activity or similar purpose.
(Ord. 570 § 1 (part), 2001: Ord. 549 § 1 (part), 1998)

10.62.020 - Prohibitions.

Except as provided in this chapter, no person shall ride or propel a skateboard or engage in roller skating upon any public street, or upon city sidewalks, parkways, walkways or public ways or easements maintained for purposes of ingress, egress, and passage by the public and/or construction of pedestrian and street improvements in the following locations:

10.62.030 - Publicly-owned or publicly- operated skateboard facilities.

For rules and regulations pertaining to publicly-owned or publicly-operated skateboard facilities please refer to Chapter 12.24.101 of this code.A person may ride or propel a skateboard in any publicly mvned or publicly operated skateboard facility, which shall be so designated by resolution of the city council.
(Ord. 570 § 1 (part), 2001: Ord. 549 § 1 (part), 1998)

10.62.040 Prohibitions for publicly owned or publicly operated skateboard facilities.

A. It is unlawful for any person to enter, remain in, or use any publicly owned or publicly operated skateboard facility unless the person satisfies the following requirements:
24870455.1
1 . The person is wearing a helmet, elbow pads and knee pads ("safety equipment") in accordance with the safety equipment manufacturer's recommendations. The safety equipment must be in a serviceable condition.

2. The person must file with the city clerk a wavier and release of liability, in a form provided by the city clerk. In the case of persons under eighteen years of age, such •Naiver and release of liability must be executed by the person and the person's parent or legal guardian.

B. No person may possess, propel or ride a scooter, bicycle, or other pedal or chain driven device within the boundaries of any publicly mvned or publicly operated skateboard facility.

C. This section shall not apply to any officer, agent or employee of the federal, state, or local government who enters any publicly owned or publicly operated skateboard facility in furtherance of an official duty, nor shall it apply to a parent or guardian engaged in the supervision of a minor who is using the skateboard facility, so long as the parent or guardian is not riding or propelling a skateboard. (Ord. 570 § 1 (part), 2001: Ord. 549 § 1 (part), 1998)
24870455.1
City of Carpinteria

COUNCIL AGENDA STAFF REPORT
February 27, 2023

ITEM FOR COUNCIL CONSIDERATION
Annual Comprehensive Financial Report (ACFR) for the Fiscal Year (FY) Ended June 30, 2022.

STAFF RECOMMENDATION
Receive and file the ACFR for the fiscal year ended June 30, 2022.

Sample Motion: I move to receive and file the ACFR and various reports.

BACKGROUND
The purpose of the annual financial audit is to determine if the City's financial reporting has been presented fairly and whether the City has complied with applicable laws and regulations. The audit is a check that aims to inform decision-makers and the public that City financial statements can be relied upon as well as a tool to inform management and the Council where deficiencies in internal controls exist.

The City was awarded the Government Finance Officers Association's (GFOA) certificate of Achievement for Excellence in Financial Reporting for its ACFR for the 2020-21 fiscal year. This was the 24th consecutive year that the City's ACFR has been awarded this Certificate. We believe that the 2021-22 ACFR continues to meet the Certificate of Achievement Program's requirements and it has been submitted to the GFOA to determine its eligibility for recognition.

The various reports included in this staff report are listed below:

1. Annual Comprehensive Finance Report

2. Independent Auditors' 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

3. Independent Accountants' Report on Agreed-Upon Procedures Applied to Appropriation Limit Worksheets
Annual Comprehensive Financial Report for the Year Ended June 30, 2022 February 27, 2023

Page 2 ends

4. Letter to Those Charged with Governance
The ACFR has been distributed to Councilmembers under separate cover. The ACFR can also be viewed on the web via the following link:
https://carpinteriaca.gov/city-hall/administrative-services-finance/

DISCUSSION
The auditors have issued an unmodified ("clean") opinion of the financial statements in the Annual Comprehensive Financial Report (ACFR), meaning that, in their opinion, the statements present fairly, in all material respects, the financial position of the City in conformity with generally accepted accounting principles.

POLICY CONSISTENCY
Resolution No. 5786 adopted April 9, 2018 established a General Fund Reserve Policy.

The following table shows the 2022 General Fund balance components allocated among various reserves and a comparison to prior year levels.

Fund Balances FY 2022 FY 2021 Variance
I I
Nonspendable $ - $ 350 $ (350)
Restricted:
j Pension_ Stabilization 1,116,92~ I 1,4~8,613 ~ _ (32_1,690) j 1 Committed: I
Major Asset Replacement and Repair Reserve 458,737 511,574 (52,837) Financial and Economic Uncertainty Reserve 4,489,278 4,052,258 437,020 General Reserve - Special Projects 1,010,658 I 1,193,641 I (182,983) Assigned: I I
Improvements and services 4,153,242 3,645,131 508,111
Total Nonspendable/Restricted/Committed/Assigned 11,228,838 10,841,567 387,271 I
Unassigned Fund Balance (AFB)
Fund balance restricted for Pension Stabilization is the contributions that have been made to date to help mitigate the increases from CalPERS.

Committed fund balance include $0.5 million for Capital Asset Replacement, $4.5 million for Economic Uncertainties, and $1.0 million for Special Projects.

The $4.5 million committed for Economic Uncertainties meets the City's reserve policy of at least 40% of operating expenditures. The $0.5 million for Major Asset Replacement and Repair Reserve is not at the budgeted and policy level of $1.0 million as of the end of FY 2022. During the budget process for FY 2023, Council approved to replenish the fund at the policy level.
\\COC5H\GDrive\Admin Services\CAFR\ACFR 2022\Staff Report\ACFR Transmittal 2022.docx Annual Comprehensive Financial Report for the Year Ended June 30, 2022 February 27, 2023

Page 3 ends

FINANCIAL AND RISK MANAGEMENT CONSIDERATIONS
The following table illustrates original and final budgets versus actual for the General Fund (includes reserves and Measure X) for Fiscal Year 2021-22.

Budget Amounts
Original Final Actual Variance
Revenues
I I
$13,641,100 $17,383,250 $17,517,158 $133,908
l Expenditures I (12,951,795)
1 (12,252,700) (11,401,178)1
I
851,522
I
Net Transfers (3,567,360) (3,143,744) (2,994,597) 149,147 I Changes in fund balances
I
Fund Balance - Beginning of year
(2,878,055) 1,986,806 1 3,121,383 I 1,134,577
I
I
12,274,965 12,274,965 12,274,965
Fund Balance - End of year $ 9,396,910 $14,261,771 $15,396,348 $1,134,577 Final budget projected a change in fund balance of $2.0 million resulting in an ending fund balance of $14.3 million. Actual activity resulted in a change in fund balance of $3.1 million and an ending fund balance of $15.4 million.

General Fund revenues were $0.1 million higher than budgeted. This was primarily due to Transient Occupancy Tax receipts $0.4 million greater than adjusted budget offset by interest revenue of $0.5 million lower than budget.

General Fund expenditures were $0.9 million lower than budget. This was primarily due to personnel costs $0.5 million lower than budget due to vacancies throughout the year and professional service costs $0.3 million lower than budget.

For additional detail of the General Fund's Budget to Actual, please refer to page 62 of the ACFR.

The following table summarizes the budgeted and actual ending fund balance for each of the City's funds.
\\COC5H\GDrive\Admin Services\CAFR\ACFR 2022\Staff Report\ACFR Transmittal 2022.docx Annual Comprehensive Financial Report for the Year Ended June 30, 2022 February 27, 2023

Page 4 ends

Budget Audited
FUND Fund Balances Fund Balances Variance
101 General Fund $ 2,801,434 $ 4,149,872 $1,348,438
101 General Reserve - Economic Uncertainties 4,489,278 4,489,278 - 101 General Fund (Nonspendable/Restricted) 1,438,963 1,116,923 (322,040) 102 General Reserve - Special Projects 1,005,741 1,010,658 4,917 103 Capital Asset Replacement GF 432,924 458,737 25,813 104 Measure X Fund 4,093,431 4,153,242 59,811
201 Traffic Safety Fund 10,175 12,944 2,769
202 Library Fund - 611 611
203 Road Maintenance Rehab Fund 145 49,355 49,210
204 Park Maintenance Fund - (10,307) (10,307)
205 Gas Tax Fund 325,240 327,891 2,651
206 Local Transportation Fund 24,109 18,822 (5,287)
207 Tidelands Trust Fund 263,034 289,551 26,517
208 Street Lighting Fund 402,214 395,746 (6,468)
209 R-O-W Assessment District Fund - (414) (414)
210 PBIA Fund 11,112 14,126 3,014
211 AB 939 Fund 246,331 260,623 14,292
213 Recreation Services Fund - 27,453 27,453
214 Housing Fund 654,466 726,204 71,738
215 Measure A Fund 1,421,034 1,736,835 315,801
216 Revolving Fund - - -
217 Peg Fees Fund 98,011 121,191 23,180
301 Capital Improvement Projects Fund 2,574,008 2,025,653 (548,355) Total All Funds $ 20,291,650 $ 21,374,994 $1,083,344
Overall, the City's combined ending fund balance was $21.4 million, an increase of $1.1 million over the budgeted fund balance of $20.3 million. With the exception of the Park Maintenance Fund and the Right of Way Fund, all other City Funds had a zero Or positive fund balance. · · · ·

PRINCIPAL PARTIES EXPECTED AT MEETING
There are no principal parties expected at the meeting.

ATTACHMENTS
Attachment A:

Attachment B:

Attachment C:

Attachment D:

Annual Comprehensive Financial Report
Auditor's report on internal controls
Auditor's report on appropriations limit calculation (GANN Limit) Auditor's required Letter to Those Charged with Governance \\COC5H\GDrive\Admin Services\CAFR\ACFR 2022\Staff Report\ACFR Transmittal 2022.docx Annual Comprehensive Financial Report for the Year Ended June 30, 2022 February 27, 2023

Page 5 ends

Staff contact: Gilbert Punsalan, Finance Manager
[email protected]: (805) 880-3406
?,/41 {« 4 1 \Jc,;r/- P vn J t/ ~,,,
Signature
Staff contact:

Licette Maldonado, Administrative Services Director
[email protected]; (805) 755-4448
Reviewed by: Dave Durflinger, City Manager
[email protected]: (805) 755-4400
\\COC5H\GDrive\Admin Services\CAFR\ACFR 2022\Staff Report\ACFR Transmittal 2022.docx

ATTACHMENT A
Annual Comprehensive Financial Report - (distributed under separate cover)

CITY OF CARPINTERIA

CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Cover: Torrey Pine - City of Carpinteria 2022
Cover Photos: Lea Boyd

CITY OF CARPINTERIA

CALIFORNIA

ANNUAL COMPREHENSIVE

FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

PREPARED BY THE ADMINISTRATIVE SERVICES DEPARTMENT

LICETTE MALDONADO, ADMINISTRATIVE SERVICES DIRECTOR

INTRODUCTORY SECTION
Page
Letter of Transmittal 7
Certificate of Achievement for Excellence in Financial Reporting 12 Organizational Structure and Director of City Officials 13

FINANCIAL SECTION
Independent Auditors’ Report 15
Management’s Discussion and Analysis 17
Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position 35
Statement of Activities 36
Fund Financial Statements:

Balance Sheet Governmental Funds 39
Reconciliation of the Balance Sheet of Governmental Funds – Balance Sheet to the Statement of Net Position 40
Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds 41
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities 42 Notes to the Basic Financial Statements 43

CITY OF CARPINTERIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
June 30, 2022

TABLE OF CONTENTS
3 Required Supplementary Information: Page
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual General Fund 62
Measure A Special Revenue Fund 63
Schedule of Proportionate Share of Net Pension 64
Liability and Related Ratios
Schedule of Pension Contributions 65
Schedule of Changes in OPEB Liability and Related Ratios 66 Schedule of OPEB Contributions 67
Supplementary Information:

Major Governmental Funds:

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual Capital Improvements Fund 70
Revolving Fund 71
Non-Major Governmental Funds:

Combining Balance Sheet – Nonmajor Governmental Funds 74 Combining Statement of Revenues, Expenditures and Changes in Fund Balance 76 Non-major Governmental Funds Schedule of Revenues, Expenditures, and Changes In Fund Balance - Budget to Actual
Traffic Safety Fund 78
Road Maintenance Rehabilitation Fund 79
Park Maintenance Fund 80

CITY OF CARPINTERIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
June 30, 2022

TABLE OF CONTENTS
4 Page
Gas Tax Fund 81
Local Transportation Fund 82
Tidelands Trust Fund 83
Street Lighting District Fund 84
Right of Way Fund 85
Parking and Business Improvement Fund 86
AB939 Solid Waste Fund 87
Recreation Programs Fund 88
Housing Fund 89
PEG Fee Fund 90
Library Fund 91

STATISTICAL SECTION
Financial Trends Information
Schedule of Net Position by Component - Last Ten Fiscal Years 95 Schedule of Changes in Net Position - Last Ten Fiscal Years 96 Schedule of Fund Balances of Governmental Funds - Last Ten Fiscal Years 98 Schedule of Revenues Expenditures and Changes in Fund Balance and Debt Service Ratio - Last Ten Fiscal Years 100

CITY OF CARPINTERIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
June 30, 2022

TABLE OF CONTENTS
5 Revenue Capacity Information Page
Tax Revenues by Source General Funds - Last Ten Fiscal Years 102 Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years 103 Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years 104 Principal Property Tax Payers – Current Year and Nine Years Ago 105 Property Tax Levies and Collections - Last Ten Fiscal Years 106 Debt Capacity Information
Ratio of Outstanding Debt by Type - Last Ten Fiscal Years 107 Ratio of General Bonded Debt - Last Ten Fiscal Years 108 Direct and Overlapping Governmental Activities Debt - Current Year 109 Legal Debt Margin Information - Last Ten Fiscal Years 110 Pledged Revenue Coverage - Last Ten Fiscal Years 111
Demographic and Economic Information
Demographic and Economic Statistics - Last Ten Fiscal Years 112 Principal Employers - Current Year and Nine Years Ago 113 Employees by Function - Last Ten Fiscal Years 114
Operating Indicators by Function/Program- Last Ten Fiscal Years 115 Capital Asset Statistics - Last Ten Fiscal Year 116

CITY OF CARPINTERIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
June 30, 2022

TABLE OF CONTENTS
6 City of Carpinteria
Administrative Services Department
5775 Carpinteria Avenue
Carpinteria, California 93013
805-684-5405
February 27, 2023
Honorable Mayor, Members of the City Council, and Citizens of the City of Carpinteria, California:

I am pleased to present the Annual Comprehensive Financial Report (ACFR) of the City of Carpinteria, California for the fiscal year ended June 30, 2022. The format and content of this ACFR complies with the principles and standards of accounting financial reporting adopted by the Governmental Accounting Standards Board (GASB) and contains all information needed for readers to gain a reasonable understanding of the City of Carpinteria’s financial affairs.

INTRODUCTION
This report was prepared by the City’s Administrative Services Department. Management assumes full responsibility for the completeness and reliability of the information contained in this report, based on comprehensive framework of internal control that it has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements.

Moss, Levy & Hartzheim, LLP, Certified Public Accountants, has issued an unmodified (“clean”) opinion on the City’s financial statements for the fiscal year ended June 30, 2022. The independent auditor’s report is located at the front of the financial section of this report.

Management’s Discussion and Analysis (MD&A) immediately follows the independent auditors’ report and provides a narrative introduction, overview, and analysis of the basic financial statements. The MD&A complements this letter of transmittal and should be read in conjunction with it.

CITY OF CARPINTERIA PROFILE
Carpinteria was incorporated on September 28, 1965, as a general law city. Located in Santa Barbara County on the Central Coast of California about 100 miles north of Los Angeles. The City is part of the greater Carpinteria Valley with its vital agricultural economy and a coastal region visited annually by substantial numbers of tourists seeking to enjoy the area's moderate climate, beaches, active recreational opportunities, fine restaurants, and the relaxing atmosphere unique to coastal communities.

The City currently has an estimated population of 12,963 individuals, served by a quaint downtown and with an array of businesses from those positioned to take advantage of nearby universities to those supporting agricultural and tourism. New development occurs primarily through small infill projects as major commercial and industrial development is constrained by available land and policies and regulations intended to preserve and protect coastal resources.
7 City of Carpinteria
Letter of Transmittal
For the Fiscal Year Ended June 30, 2022
____________________________________________________________________________________________________ The City operates under a City Council – City Manager form of government. Policy making and legislative authority are vested in the City Council, which consists of five members elected by district to four-year staggered terms. The Council is responsible, among other matters, for establishing the City’s Mission and passing legislation, adopting the City budget, appointing committees, and hiring the City Manager and City Attorney. The City Manager is responsible for carrying out the policies and regulations of the City, appointing other employees and otherwise managing daily operations of the City.

The City provides a range of municipal services that includes municipal administration, law enforcement, solid waste disposal and recycling, planning and building, business licensing, code compliance and animal control, public works engineering and street maintenance, parks & recreation, public facilities maintenance and operations, and public library services.

The City's annual budget serves as the foundation for the City of Carpinteria's financial planning and control system. All departments of the City submit requests for appropriations to the City Manager each year. The City Manager uses these requests as a starting point for developing a proposed budget and presents a proposed budget to the City Council. The Council considers and adopts the budget at public meetings in June. The budget is adopted by fund, function, department and object. The Council periodically reviews the City's actual financial activity in relationship to the original budget, and, as necessary, amends the original budget to reflect changing conditions.

LOCAL ECONOMY
The City is located in a beautiful area of the Central Coast, and the City limits encompass beaches on the Pacific Ocean. Lodging establishments, fine restaurants, a downtown with shops reflecting an attractive and enjoyable small-town environment are all within walking distance of the City's beaches. About 90 percent of the City's general fund revenues come from local hotel bed tax, sales tax, property tax, and franchise fees.

All categories of commercial real estate are currently reporting very high utilization. Consequently, as the local economy rapidly recovers from the pandemic recession, there is little excess space available in the City. The 2021 Carpinteria Valley Economic Profile1states industrial building space includes 1.3 million square feet in the Carpinteria Valley with a vacancy rate of 3.6 percent. The office marker has approximately 475,000 square feet of space with a vacancy of 3.3 percent. There is 234,797 square feet of commercial and industrial space in the pipeline, with 102,170 square feet of space approved.

Residential real estate value in Santa Barbara County and Carpinteria is some of the highest in the state.

Over the past three years, home sales and selling values soared throughout the state and local areas. The median selling value of a single-family home in Carpinteria during 2021 was $1.7 million, an increase of 35 percent over the median selling value of all homes sold in 2020 per the Economic Report.

The construction of new homes has been sparse over the last decade. The relative lack of new housing units has helped to ensure that the City remains small. The new residential project pipeline has 103 residential units in some stage of the planning process, and 77 of these units have been approved per the Economic Report. The housing market for the City continued to increase at a modest but consistent rate. 1 The 2021 Carpinteria Valley Economic Profile, September 2021, https://carpinteriaca.gov/business/economic-profile/ 8 City of Carpinteria
Letter of Transmittal
For the Fiscal Year Ended June 30, 2022
____________________________________________________________________________________________________ For fiscal year 2021-22, the City experienced an increase in net taxable assessed property value of $122.0 million, or 4.6 percent. The City of Carpinteria has seen its net taxable assessed property value consistently increase over the last ten fiscal years, as shown in the following graph.

While property tax has historically been the largest revenue source for the City of Carpinteria, sales tax revenue overtook property tax this past fiscal year primarily due to the passing of the Measure X sales tax measure in November 2018 and implemented on April 1, 2019. The following graph shows the historical growth in Sales Tax revenue over the past ten fiscal years.

Note: Fiscal Year 2019-20 was the first year of the Measure X Sales Tax accounting for the larger than normal increase year-over-year.

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

7.0%

8.0%

9.0%
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Percent Change
Assessed Value (in millions)
Fiscal Year
Assessed Property Value Trend
Assessed Value Percent Change
-20.0%

0.0%

20.0%

40.0%

60.0%

80.0%
100.0%
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20* 2020-21 2021-22 Percent Change
Sales Tax (in millions)
Fiscal Year
Sales Tax
Sales Tax Percent Change
9 City of Carpinteria
Letter of Transmittal
For the Fiscal Year Ended June 30, 2022
____________________________________________________________________________________________________

LONG-TERM FINANCIAL PLANNING AND MAJOR INITIATIVES
On June 27, 2022, the City adopted an updated Five-Year Financial Plan (Plan) covering fiscal years 2022- 23 through 2026-27. The Plan identified gaps between revenues and costs associated with meeting longterm capital maintenance, capital projects, and other critical service needs of the community. The Plan recommended two revenue options, updating the City’s cost recovery and updating the City’s Business License tax.

The City’s Cost Recovery / Fee Study was last updated in 2017 and several of the City’s fees do not represent a full cost recovery of performing the service. The City submitted a request for proposal (RFP) for qualified firms to update the City’s Cost Recovery / Fee Study and plans on adopting a new Cost Recovery / Fee Study in fiscal year 2022-23.

Anyone doing business in the City is required to pay a business license tax, which is levied solely for general revenue purposes. While there are over 40 different business categories, the maximum business license tax is $100, regardless of gross receipts or number of employees. The City is looking to update the business license tax in fiscal year 2022-23 to provide an additional ongoing income stream to help support the costs of services within the City.

ACCOMPLISHMENTS

SIGNIFICANT CITY RECOGNITION
Thanks to hard-working and dedicated City staff, the County of Santa Barbara Board of Supervisors awarded the Street Maintenance Division personnel and other key staff challenge coins for commendation of their service during the COVID Pandemic.

FINANCIAL REPORTING AWARDS
Annual Comprehensive Financial Report (ACFR)
The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its ACFR for the fiscal year ended June 30, 2021. In order to be awarded Certificate of Achievement, a government must publish an easily readable and efficient organized annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year. Staff is confident that this ACFR continues to meet the Certificate of Achievement Program’s requirement and it will be submitted to GFOA to determine its eligibility for another certificate. A copy of the certificate for the fiscal year ended June 30, 2021, is included in the Introductory Section of this ACFR. 10 City of Carpinteria
Letter of Transmittal
For the Fiscal Year Ended June 30, 2022
____________________________________________________________________________________________________ Operating and Capital Budget
The California Society of Municipal Finance Officers (CSMFO) awarded the Certificate of Excellence in Budgeting to the City for its Operating Budget for fiscal year 2021-22 and anticipates receiving the award for fiscal year 2022-23. In order to be awarded a Certificate of Excellence, a government unit must receive a minimum of seventy points out of an eighty point maximum based on guidelines established by CSMFO.

The CSMFO Certificate of Excellence is valid for the budget’s life cycle.

ACKNOWLEDGEMENTS
Preparation of a financial report of this scope would not be possible without the support and leadership of City Council, Finance/Audit Committee, City management, the cooperation of each department, and the efforts of the entire staff of the Administrative Services Department. Special thanks must go to Finance Manager Gilbert Punsalan and Accounting Technician Alexiss Martinez for their extensive work in the preparation of this report.

Sincerely,
Licette Maldonado
Licette Maldonado
Administrative Services Director
11 Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Carpinteria
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2021
Executive Director/CEO
12 CITY OF CARPINTERIA

ORGANIZATIONAL STRUCTURE AND DIRECTORY OF CITY OFFICIALS • Advance Planning
• Housing
• Development
Review &
Building
• Code Compliance
• Animal Care &
Control
• Parks & Facility
Improvement and
Maintenance
• Recreation
• Community Pool
Services
• Ocean Beach Services
• Special Events
• Facilities Support
• Capital Improvements
• Transportation Parking
& Lighting
• Solid Waste
• Watershed Mgmt.
• Street Maintenance
• Right-of-Way Maint.
• Resource Conservation

CARPINTERIA RESIDENTS
Dave Durflinger
City Manager
• Financial
Management
Services
• Central Services
• Management
Information
Services
Advisory Boards &
Commissions
Jena Acos
City Attorney
(Contract)
Michael Ramirez
Assistant City Manager
Matt Roberts
Director
Parks, Recreation &
Public Facilities
Steve Goggia
Director
Community
Development
Licette Maldonado
Director
Administrative
Services
John Ilasin
Director
Public Works
Wade T. Nomura
Mayor
Olivia Uribe-Mutal
Program Manager
Natalia Alarcon
Councilmember
Gregg A. Carty
Councilmember
Al Clark
Vice-Mayor
Roy Lee
Councilmember
Butch Arnoldi
Law Enforcement
Services
(Contract)
• Legislative & Policy
• Legal Services
• City Administration
• Communication &
Community Promotions
• Economic Vitality
• Community Services
Support
• Records Management
• Elections
• Human Resources
• Volunteer Services
• Risk Management
• Law Enforcement
• Emergency Preparedness
Brian Barrett
City Clerk
Vacant
Human Resources/
Risk Manager
13 14
Moss, Levy & Hartzheim LLP
Certified Public Accountants
2400 Professional Parkway, Suite 205 Santa Maria, CA 93455 Tel 805.925.2579 Fax 805.925.2147 mlhcpas.com BEVERLY HILLS · CULVER CITY · SANTA MARIA
INDEPENDENT AUDITORS’ REPORT
City Council of the City of Carpinteria
Carpinteria, California
Opinions
We have audited the accompanying financial statements of the governmental activities, the major funds, and the aggregate remaining fund information of the City of Carpinteria, as of and for the fiscal year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City of Carpinteria’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the major funds, and the aggregate remaining fund information of the City of Carpinteria, as of June 30, 2022, and the respective changes in financial position for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
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.

Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City of Carpinteria and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Change in Accounting Principle
As discussed in Note 1 to the financial statements, for the fiscal year ended June 30, 2022, the City of Carpinteria adopted new accounting guidance, GASB Statement No. 87 Leases. Our opinions are not modified with respect to this matter.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for 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.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City of Carpinteria’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. 15  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City of Carpinteria’s internal control. Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City of Carpinteria’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary information, the schedule of proportionate share of net pension liability, the schedule of pension contributions, the schedule of changes in OPEB liability and related ratios, and the schedule of OPEB contributions, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquires of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries about the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Carpinteria’s basic financial statements. The combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The 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 by us and other auditors. In our opinion, based on our audit and the report of the other auditors, the combining and individual nonmajor fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 16, 2023, on our consideration of the City of Carpinteria’s 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. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Santa Maria, California
February 16, 2023
16 MANAGEMENT’S DISCUSSION AND ANALYSIS
17 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
As management of the City of Carpinteria (City), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2022. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our Letter of Transmittal, which can be found on pages 7-11 of this report. Comparative date on the government-wide financial statements are only presented in Management’s Discussion and Analysis.

A. FINANCIAL HIGHLIGHTS
Government-Wide
 At June 30, 2022, the City’s net position (assets and deferred outflows over liabilities and deferred inflows) was $46.7 million. Of this amount, $4.0 million (unrestricted net position) may be used to meet ongoing service demands of the City.
 City total net position increased $5.7 million during the fiscal year. An increase of $1.8 million, or 47.8 percent, over prior fiscal year’s increase of $3.9 million. This increase is primarily due to COVID-19 grant revenue from the state and increased Transient Occupancy Tax and Sales and Use Tax from reduced COVID-19 restrictions over prior year, offset by higher operating costs.

Fund Based
 At June 30, 2022, governmental funds reported a combined ending fund balance of $21.4 million, an increase of $3.0 million. The ending fund balance primarily consists of $7.1 million restricted fund balance, $6.0 million committed fund balance, and $4.2 million assigned fund balance.  At June 30, 2022, the City’s General Fund reported a combined ending fund balance of $15.4 million, an increase of $3.1 million over the prior fiscal year’s ending fund balance.  General Fund revenues for fiscal year 2021-22 were $17.5 million, an increase of $3.8 million, or

27.8 percent, over prior fiscal year’s General Fund revenues of $13.7 million.  General Fund expenditures and transfers out for fiscal year 2021-22 were $14.4 million, an increase of $1.9 million, or 15.3 percent, over the prior fiscal year’s expenditures and transfers out uses of $12.5 million.

B. OVERVIEW OF FINANCIAL STATEMENTS
Management’s discussion and analysis are intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to basic financial statements. This report also contains other required supplementary information in addition to the basic financial statements.

The basic financial statements include the City (primary government) and all legally separate entities (component units) for which the government is financially accountable. The City’s component unit 18 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
consists of the following: Carpinteria Public Improvement Corporation. This component unit has been included in the basic financial statements as an integral part of the primary government using the blended method.

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

The Statement of Net Position presents information on all of the City’s assets (including infrastructure) and deferred outflows, as well as all liabilities (including long-term debt) and deferred inflows, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The Statement of Activities presents information showing how the City’s net position change during the current fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of timing of related cash flows. Thus all the current fiscal year’s revenues and expenses are considered regardless of when cash is received or paid (e.g., earned but unused vacation leave or uncollected taxes).

Government-wide financial statements distinguish City governmental activities that are principally supported by taxes and intergovernmental revenues from other business-type activities that are intended to recover all or a significant portion of their costs through user fees and charges. Governmental activities include public safety, general administration, public works, and parks and recreation. Property, business license, transient occupancy and sales taxes, charges for services, interest income, franchise fees, and state and federal grants finance these activities. The government-wide financial statements can be found on pages 35-36 of this report.

Fund Financial Statements
Fund financial statements are designed to report information about groupings of related accounts used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The City currently utilizes governmental funds. The government activities are prepared using the current financial resources measurement focus and the modified accrual basis of accounting.

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental funds financial statements focus on near-term inflows and outflows of spendable resources, as well as balances of spendable resources available at the end of the fiscal year.

Such information may be useful in evaluating a government’s near-term financing requirements. 19 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental funds balance sheet and the statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains several individual governmental funds organized by their type (i.e., general, special revenue, and capital projects funds). Information is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balance for the General Fund, Capital Improvements Fund, Revolving Fund, and Measure A Fund, which are considered to be major funds. Data from the remaining governmental funds are combined into a single, aggregated presentation as other non-major governmental funds. Individual fund data for each of the non-major governmental funds is provided in the form of combining statements show on pages 74-

77. The General Fund includes monies reserved for general reserves and money received from the Measure X sales tax.

The City adopts an annual appropriated budget for all of its funds. Major funds include the General Fund, Measure A Fund, Capital Improvements Fund, and Revolving Fund. Budgetary comparison statements for the City’s major funds and special revenue funds are provided to demonstrate compliance with this budget on pages 62-63 and 70-71.

The basic governmental fund financial statements can be found on pages 39-42 of this report.

Notes to Basic Financial Statements
The notes provide additional information essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to basic financial statements can be found on pages 43-59 of this report.

Required Supplementary Information
In addition to the basic financial statements, this report also presents certain Required Supplementary Information (RSI), including the City’s budgetary comparison schedules for the General Fund and Measure A, schedule of proportionate share of net pension liability, schedule of plan contributions, and schedule of changes in the City’s total Other Post-Employment Benefits (OPEB) liability and related ratios. RSI can be found on pages 62-67 of this report.

Supplementary Information
Combining statements and budgetary comparison schedules for non-major governmental funds, are presented immediately following the RSI. Supplementary information can be found on pages 70-91 of this report.
20 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
Statistical Section
Statistical tables regarding financial trends, revenue capacity, debt capacity, demographic and economic information, and operating information can be found on pages 94-116 of this report.

C. Government Wide Financial Analysis
Statement of Net Position
Net position is a useful indicator of the City’s financial position over time. For the fiscal year ended June 30, 2022, assets and deferred outflows of resources exceed liabilities and deferred inflows of resources by $46.7 million. The following is a condensed Statement of Net Position for the fiscal years ended June 30, 2022 and 2021.
2022 2021
Assets:

Current and noncurrent assets $ 28,348,776 $ 23,288,645 Capital assets (net of depreciation) 35,884,728 32,095,926 Total assets 64,233,504 55,384,571
Deferred outflows of resources:

Deferred pension items 1,772,437 1,736,462
Deferred OPEB items 334,209 380,634
Total deferred outflows of of resources: 2,106,646 2,117,096 Liabilities:

Current liabilities 4,542,288 4,454,425
Noncurrent liabilities 7,519,837 10,547,107
Total liabilities 12,062,125 15,001,532
Deferred inflows of resources:

Deferred pension items 4,725,265 531,824
Deferred OPEB items 731,685 950,522
Deferred lease related items 2,096,926 -
Total deferred inflows of resources 7,553,876 1,482,346 Net position:

Net investments in capital assets 34,749,467 32,095,926 Restricted 6,806,924 7,425,708
Unrestricted 5,167,758 1,496,155
Total net position $ 46,724,149 $ 41,017,789
Governmental Activities
Statement of Net Position
The largest portion (76.8 percent) of the City’s net position reflects its investment of $35.9 million in capital assets (land, building and improvements, equipment, City pool and infrastructure, and construction in progress, net of accumulated depreciation), less any related outstanding debt used to acquire those assets. The City uses these capital assets to provide services to the community; consequently, these assets are not available for future spending. Although the City’s investment in capital 21 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
assets is reported net of related debt, resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

Another portion of the City’s net position, $6.8 million (14.6 percent), represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $4.0 million (8.6 percent), may be used at the City’s discretion to meet the government’s ongoing operations and imposed designations (e.g., reserves, endowments, pending litigation, contingencies, and capital projects).

Statement of Activities
The statement of activities show how the City’s net position changed during fiscal year 2021-22. Overall, the City’s net position increased by $5.7 million during the fiscal year. These increases are explained in the governmental activities on the following pages. Provided below is a summary of changes in net position:
2022 2021
Revenues:

Program Revenues:

Charges for services $ 2,117,763 $ 1,854,567
Operating grants and contributions 3,718,249 1,874,733
Capital grants and contributions 970,771 813,619
General Revenues:

Property taxes 5,188,273 4,939,368
Sales and use taxes 6,215,507 5,271,570
Transient occupancy taxes 3,487,613 2,209,191
Franchises 685,283 689,056
Business license taxes 63,574 41,159
Other general revenues 260,275 538,381
Use of money and property (533,847) 82,559
Fines and forfeits 109,601 58,649
Total revenues 22,283,062 18,372,852
Expenses:

General government 7,277,140 5,420,633
Public safety 4,848,534 4,222,540
Public works administration 718,114 393,765
Streets 1,504,012 2,725,042
Parks and recreation 2,228,902 1,749,597
Total expenses 16,576,702 14,511,577
Change in net position 5,706,360 3,861,275
Net position, beginning 41,017,789 37,156,514
Net position, ending $ 46,724,149 $ 41,017,789
Governmental Activities
Statement of Activities
22 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
Governmental Activities increased the City’s net position $5.7 million compared to the prior fiscal year’s increase of $3.9 million. Key elements of the increase in net position are as follows:

Program revenues increased $2.3 million due to an increase in operating grants and contributions of $1.8 million, charges for services of $0.3 million, and capital grants and contributions of $0.2 million.  Operating grants and contributions increased $1.8 million primarily due to $1.6 million received from the state for American Rescue Plan Act (ARPA) funds.  Charges for services increased $0.3 million primarily due to increases in building plan checks and City facility rentals.
 Capital grants and contributions increased $0.2 million primarily due to increase in grant revenue recognition for capital projects.

General revenues increased $1.6 million primarily due to increases in transient occupancy taxes of $1.3 million, sales and use taxes of $0.9 million, and property taxes of $0.2 million, offset by decreases of use of money and property of $0.6 million and other general revenues of $0.3 million.

The major changes are highlighted below:
 Transient occupancy taxes increased $1.3 million over the prior fiscal year primarily due to the ending of COVID-19 restrictions and hotel occupancy returning back to pre-COVID-19 levels.  Sales and use taxes increased $0.9 million primarily due to sales tax growth as a result of reopening the economy compared to the prior year, when restrictions on retail business and travel was restricted under the COVID-19 public health emergency order.  Property taxes increased $0.2 million, or 5.0 percent, in line with the City’s increase in assessed valuation over the prior fiscal year.
 Use of money and property decreased $0.6 million reflecting an unrealized loss in the City’s investments.
 Other general revenues decreased $0.3 million primarily due to an insurance reimbursement of $0.2 million received by the City in fiscal year 2020-21.

Expenses increased $2.0 million primarily due to increases in general government expenses of $1.9 million, public safety expenses of $0.6 million, parks and recreation expenses of $0.5 million, offset by a decrease in public works expenses of $0.9 million.  General government expenses increased $1.9 million primarily due to a $0.9 million increase in personnel costs, including pension contributions.
 Public safety expenses increased $0.6 million primarily due to increased costs for the County of Santa Barbara law enforcement services contract.
23 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
 Park and recreation expenses increased $0.5 million primarily due to increased personnel costs of $0.2 million and professional services of $0.1 million.  Public works expenses decreased $0.9 million primarily due to less street related expenses.

As shown in the following charts, general government is the largest program expense ($7.3 million), followed by public safety ($4.8 million), parks and recreations ($2.2 million) and public works ($2.2 million). General revenues, such as property and sales tax, are not shown by program, but are effectively used to support governmental activities citywide.
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0
$8.0
General government Public safety Public works Parks and recreation $3.5
$0.2
$2.0
$1.1
$7.3
$4.8
$2.2 $2.2
Program Revenue and Expenses - Governmental Activities
(in millions)
Program Revenues Expenses
C. FUND FINANCIAL STATEMENT ANALYSIS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with financeregulated legal requirements.

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

At the end of fiscal year 2021-22, the City’s governmental funds reported a combined fund balance of $21.4 million, an increase of $3.0 million in comparison with the prior fiscal year’s fund balance of $18.4 million. The increase in fund balance is primarily due to the increase of $3.1 million in the General Fund.

The ending fund balance consists of $7.1 million in restricted fund balance, $6.0 million in committed fund balance, $4.2 million in assigned fund balance, $4.1 million in unassigned fund balance, and $33.6 thousand in nonspendable fund balance.
24 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
General Fund – Fund Balance Analysis
The General Fund is the chief operating fund of the City. As of June 30, 2022, ending fund balance increased $3.1 million to $15.4 million.

General Fund’s fund balance consist of $1.1 million restricted for Pension Stabilization; $6.0 million committed to capital projects, special projects, and economic uncertainties; and $4.2 million assigned for improvements and services. The remaining $4.1 million fund balance is unassigned. Refer to page 39 for more detail of the fund balance.

On the next page is a five-year trend on the General Fund:
2021-22 2020-21 2019-20 2018-19 2017-18
Revenue $ 17,517,158 $ 13,711,990 $ 13,814,008 $ 11,270,950 $ 9,840,036 Expenditures (11,418,816) (10,333,320) (11,117,608) (10,411,737) (9,904,426) Other financing sources (uses) (2,994,597) (2,148,297) (1,031,666) (702,637) 818,337 Operating surplus/(deficit) 3,103,745 1,230,373 1,664,734 156,576 753,947 Fund balance - beginning 12,274,965 11,044,592 * 9,122,590 8,966,014 * 8,209,802 Fund balance - ending $ 15,378,710 $ 12,274,965 $ 10,787,324 $ 9,122,590 $ 8,963,749 Fund balance categories:

Nonspendable $ - $ 350 $ - $ - $ 556
Restricted 1,116,923 1,438,613 4,168,410 1,721,343 1,141,465 Committed 5,958,673 5,757,473 6,074,608 6,132,441 5,639,967 Assigned 4,153,242 3,645,131 - - -
Unassigned 4,149,872 1,433,398 544,306 1,268,806 2,181,761 Fund balance $ 15,378,710 $ 12,274,965 $ 10,787,324 $ 9,122,590 $ 8,963,749 *FY 2020-21 and FY 2018-19 beginning fund balances restated Changes to General Fund - Fund Balance by Fiscal Year
General Fund – Revenue and Expenditure Analysis
General Fund Revenues for fiscal year 2021-22 were $17.5 million, an increase of $3.8 million, or 27.8 percent, compared to prior fiscal year. The chart on the following page compares General Fund revenues for current and prior fiscal years followed by key information:
25 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
Variance % of Increase/
Over/(Under) (Decrease)
Fiscal Year Fiscal Year Prior Fiscal Over Prior
2021-22 2020-21 Year Fiscal Year % of Total
Property tax $ 4,620,765 $ 4,372,252 $ 248,513 5.7% 26.4% Sales tax 6,215,507 5,271,570 943,937 17.9% 35.4%
Transient occupancy tax 3,487,613 2,209,191 1,278,422 57.9% 19.9% Franchise tax 685,283 689,056 (3,773) -0.5% 3.9%
Business license 63,574 41,159 22,415 54.5% 0.4%
Licenses and permits 278,926 258,386 20,540 7.9% 1.6%
Fines and forfeits 86,057 44,942 41,115 91.5% 0.5%
Intergovernmental 1,981,045 399,346 1,581,699 396.1% 11.3% Interest (438,154) 68,220 (506,374) -742.3% -2.5%
Charges for service 448,798 307,853 140,945 45.8% 2.6%
Miscellaneous 87,744 50,015 37,729 75.4% 0.5%
Total Revenues $ 17,517,158 $ 13,711,990 $ 3,805,168 27.8% 100.0% Comparison of General Fund Revenues
 Intergovernmental revenue increased $1.6 million primarily due to $1.6 million received from the state for ARPA funds.
 Transient occupancy tax increased $1.3 million and sales tax increased $0.9 million primarily due to the reopening the economy compared to prior year - when travel and business activity was curtailed by COVID-19 emergency public health protective measures.  Interest decreased $0.5 million primarily due to an unrealized loss on the City’s investments.

General Fund Expenditures, including transfers out, for fiscal year 2021-22 increased $1.9 million, or

15.5 percent compared to prior fiscal year. The chart below compares General Fund expenditures for the last two fiscal years followed by key information:

Variance % of Increase/
Over/(Under) (Decrease)
Fiscal Year Fiscal Year Prior Fiscal Over Prior
2021-22 2020-21 Year Fiscal Year % of Total
General government $ 5,514,472 $ 5,044,326 $ 470,146 9.3% 38.2% Public safety 4,831,638 4,175,359 656,279 15.7% 33.5%
Public works and streets 557,423 552,109 5,314 1.0% 3.9% Parks and recation 469,676 393,450 76,226 19.4% 3.3%
Capital outlay 45,607 168,076 (122,469) -72.9% 0.3%
Other financing uses 2,994,597 2,148,297 846,300 39.4% 20.8% Total Expenditures $ 14,413,413 $ 12,481,617 $ 1,931,796 15.5% 100.0% Comparison of General Fund Expenditures
 Other financing sources increased $0.8 million primarily due to increased funding of capital projects of $0.3 million and supporting the City’s library fund which the City started the transition to operating the Library full time in fiscal year 2022-23. 26 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
 Public safety expenditures increased $0.7 million primarily due to increased cost for the County of Santa Barbara contract for law enforcement services.  General government expenditures increased $0.5 million primarily due to increased personnel costs.

Other Major Governmental Funds
Capital Improvements Fund
The Capital Improvement Fund accounts for development impact fee and grant revenues, which are used to finance various capital improvement projects within the City.

The Capital Improvement Fund fund balance decreased $0.3 million, compared to prior year’s increase of $0.4 million primarily due to increased capital outlay expenditures of $0.2 million and an insurance reimbursement of $0.2 received in prior fiscal year.

Revolving Fund
The Revolving Fund accounts for most of the City’s grants from public or private sources that have been award to the City for specific operating purposes.

The Revolving Fund carries a $0 fund balance.

Measure A Fund
The Measure A Fund is used to account for Measure “A” funds, the county-wide sales tax on motor vehicle fuel. Funds must be used for local transit, street, and right-of-way maintenance and improvements, and street related capital improvements.

The Measure A Fund fund balance decreased $25 thousand, compared to prior fiscal year’s decrease of $0.5 million. This increase is primarily due to $0.1 million increase in Measure A sales tax received and a decrease of $0.3 million in capital projects funding.

E. GENERAL FUND BUDGETARY HIGHLIGHTS
Over the course of the year, the City Council revised the City budget several times. The budget amendments fall into two categories: changes made during budget review for unanticipated revenues and costs and increases in appropriations to prevent budget overruns.

General Fund revenues were $0.1 million higher than budget. This was primarily due to Transient Occupancy Tax receipts $0.4 million greater than adjusted budget offset by interest revenue $0.5 million lower than budget.
27 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
General Fund expenditures were $0.9 million lower than budget. This was primarily due to personnel costs $0.5 million less than budget due to vacancies throughout the year and professional service costs being $0.3 million less than budget.

F. CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets
Investments in capital assets as of June 30, 2022, totaled $35.9 million (net of accumulated depreciation).

This investment in capital assets includes land, building and improvements, equipment, infrastructure, and construction in progress. The total increase in capital assets for fiscal year 2021-22 is $3.8 million.

Additional information on the City’s capital assets can be found on page 50 in the notes to basic financial statements. Capital assets are summarized below:
2022 2021
Land $ 10,176,390 $ 10,176,390
Improvements 1,642,893 1,642,893
Buildings 6,480,809 679,949
Machinery and equipment 867,031 811,928
Vehicles 256,023 255,282
Infrastructure 7,920,334 5,533,452
City pool and facilities 96,748 106,336
Construction in progress 8,444,500 12,889,696
Total capital assets, net 35,884,728 $ $ 32,095,926
Governmental Activities
Capital Assets (net of accumulated depreciation)
Major capital asset events during fiscal year 2021-22 included the following:
 The $5.8 million net increase in buildings is primarily due to the completion of the Carpinteria City Hall remodel.
 The $2.4 million net increase in infrastructure is primarily due to $2.7 million increase for the completion of pavement overlay and rehabilitation, Parking Lot #2 and Cactus Lane improvements, and Cravens Lane pavement rehabilitation, offset by $0.3 million in deprecation of existing infrastructure.
 The $4.4 million net decrease in construction in progress is primarily due to the $8.5 million completion of the above mentioned projects, offset by the additions of various projects in the City including $2.0 million for pavement rehabilitation, $0.5 million for Rincon Multi-Use Trail, and $0.3 million for Creekside Parcel acquisition.

Long-Term Debt
The City had no long-term debt at June 30, 2022. The City’s last outstanding debt issuance, the 1993 Certificate of Participation, was retired in fiscal year 2017-18. 28 City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
G. ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
On June 23, 2022, the City Council adopted a $31.8 million annual budget for fiscal year 2022-23, which provides for services and projects essential to City of Carpinteria residents. In establishing annual goals and objectives, the City Council affirmed the City’s commitment to maintain sound and conservative financial practices, with the objective of ensuring the City’s ability to provide efficient, cost-effecitve services to the public, a safe and enriched environment, enhanced public communication, and a positive environment for new business and business retention.

Total budgeted revenues for fiscal year 2022-23 are $26.9 million, an increase of $4.4 million, or 19.7 percent, over fiscal year 2021-22 budgeted revenues. Total budgeted expenses are $31.8 million, an increase of $11.2 million, or 54.7 percent, from fiscal year 2021-22. The City is projecting a growth of about 4.5 percent in property tax revenue, estimated at a total of $5.0 million. Sales tax, at $6.1 million (representing 22.8 percent of total revenue), reflects a slight decrease of $0.6 million over the previous year. Sales tax revenue continues to recover from the inhibiting effect of the pandemic, and combined state and local sales tax revenue is now the City’s largest revenue source.

The budget for personnel services are $7.3 million which makes up about 23.0 percent of all City spending. Other expenditures are projected at $24.5 million, an increase of 77.1 percent, primarily due to an increase in budgeted major capital projects included in the City’s Capital Improvement Plan. Ongoing projects include the Carpinteria Skate Park, East Via Real Stormwater, and the 2022 Pavement Maintenance and Rehabilitation. The second tranche of the federal government’s American Rescue Plan Act will provide funding to the City for fiscal year 2022-23, helping to offset loss of revenue and significant pandemic responses cost to the City.

In summary, the City’s financial position remains in good condition and the City reaffirms its commitment to sound and conservative financial practices to ensure the City’s fiscal sustainability.

H. REQUEST FOR INFORMATION
This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City's finances and to demonstrate the City's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the City of Carpinteria’s Administrative Services Director at 5775 Carpinteria Avenue, Carpinteria, California 93013 or (805) 684-5405. This report is also available online at the City’s website at www.carpinteriaca.gov.
29 30

BASIC FINANCIAL

STATEMENTS
31 32

GOVERNMENT-WIDE

FINANCIAL STATEMENTS
33 34

CITY OF CARPINTERIA

STATEMENT OF NET POSITION
JUNE 30, 2022
Governmental
Activities
Current assets:

Cash and investments $ 20,519,136
Net receivables 5,361,559
Lease receivable-short term 262,200
Inventories 33,590
Total current assets 26,176,485
Noncurrent assets:

Notes receivable 355,203
Lease receivable 1,817,088
Capital assets not being depreciated 20,263,783
Net capital assets being depreciated 15,620,945
Total noncurrent assets 38,057,019
Total assets 64,233,504
DEFERRED OUTFLOWS OF RESOURCES:

Deferred pension 1,772,437
Deferred OPEB 334,209
Total deferred outflows of resources 2,106,646
Current liabilities:

Accounts payable 1,553,765
Compensated absences 12,332
Deposits 1,069,505
Unearned revenue 1,906,686
Total current liabilities 4,542,288
Noncurrent liabilities:

Compensated absences 110,984
Total other postemployment benefit liability 1,792,862
Net pension liability 5,615,991
Total noncurrent liabilities 7,519,837
Total liabilities 12,062,125
DEFERRED INFLOWS OF RESOURCES:

Deferred pension 4,725,265
Deferred lease revenue 2,096,926
Deferred OPEB 731,685
Total deferred inflows of resources 7,553,876
Net investment in capital assets 34,749,467
Restricted for:

Capital projects 2,025,653
Recycling 260,623
Cable television access 121,191
Street maintenance and improvements 2,555,719
Housing 726,204
Pension stabilization 1,116,923
Library services 611
Unrestricted 5,167,758
Total net position $ 46,724,149
The notes to basic financial statements are an integral part of this statement.

ASSETS:

LIABILITIES:

NET POSITION:
35 CITY OF CARPINTERIA

STATEMENT OF ACTIVITIES
Functions/Programs: Expenses
Charges for
Services
Operating
Grants and
Contributions
Capital
Grants and
Contributions
Government
Activities
City government:

Governmental activities:

General government $ 7,277,140 $ 727,724 $ 1,831,045 $ 970,771 $ (3,747,600) Public safety 4,848,534 - 150,000 - (4,698,534)
Public works:

Public works administration 718,114 305,300 252,223 - (160,591) Streets 1,504,012 - 1,484,981 - (19,031)
Parks and recreation 2,228,902 1,084,739 - - (1,144,163) Total governmental activities 16,576,702 2,117,763 3,718,249 970,771 (9,769,919) Total City government $ 16,576,702 $ 2,117,763 $ 3,718,249 $ 970,771 (9,769,919) General revenues:

Taxes:

Property taxes 5,188,273
Sales and use taxes 6,215,507
Transient occupancy taxes 3,487,613
Franchises 685,283
Business license taxes 63,574
Other general revenues 260,275
Use of money and property (533,847)
Fines and forfeits 109,601
Total general revenues 15,476,279
Change in net position 5,706,360
Net position, beginning of fiscal year 41,017,789
Net position, end of fiscal year $ 46,724,149
The notes to basic financial statements are an integral part of this statement.

Program Revenues
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Net (Expenses)
Revenues and
Changes in Net
Position
36 Fund Financial Statements
Governmental Funds Financial Statements
37 GOVERNMENTAL FUNDS FINANCIAL STATEMENTS
General Fund - This fund is used to account for resources which are not required legally or by sound financial management to be accounted for in another fund.

Capital Improvements Fund - This fund is used to account for capital assets acquisition, construction and improvements of capital facilities, including infrastructure, from general government resources, designated developer fees (such as traffic mitigation fees, bridge fees, etc.), and intergovernmental grants. Funds collected under this program may be used only for the purpose collected.

Revolving Fund - The Revolving Fund is used to account for most grants from public or private sources which have been awarded to the City for specific purposes.

Measure A Fund - The Measure A Fund is used to account for Measure “A” funds, the county wide sales tax on motor vehicle fuel which was approved by the voters of the County. The program is administered by the Santa Barbara County Association of Governments. Funds under this program must be used for local transit, street and right-of-way maintenance and improvements and street related capital improvements pursuant to the City adopted Five Year Program of Projects which is updated and reviewed annually.

Other Governmental Funds - This is the aggregate of all the non-major governmental funds. 38 General Fund
Capital
Improvements
Fund
Revolving
Fund
Measure A
Fund
Other
Governmental
Funds
Total
Governmental
Funds
ASSETS:

Cash and investments $ 14,145,151 $ 2,060,063 $ 451,027 $ 1,610,857 $ 2,252,038 $ 20,519,136 Accounts receivable 2,532,880 2,419,629 55,627 195,043 158,380 5,361,559 Lease receivable 2,079,288 - - - - 2,079,288
Inventory - - - - 33,590 33,590
Notes - 8,303 - - 346,900 355,203
Total assets $ 18,757,319 $ 4,487,995 $ 506,654 $ 1,805,900 $ 2,790,908 $ 28,348,776 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES:

Accounts payable $ 799,357 $ 509,904 $ 898 $ 69,065 $ 174,541 $ 1,553,765 Deposits 444,148 625,357 - - - 1,069,505
Unearned revenue 38,178 1,327,081 505,756 - 35,671 1,906,686 Total liabilities 1,281,683 2,462,342 506,654 69,065 210,212 4,529,956

DEFERRED INFLOWS OF
RESOURCES:

Deferred lease revenue 2,096,926 - - - - 2,096,926
Unavailable revenue - - - - 346,900 346,900
Total deferred inflows of resources 2,096,926 - - - 346,900 2,443,826 FUND BALANCES:

Nonspendable - - - - 33,590 33,590
Restricted for:

Development - 2,025,653 - - - 2,025,653
Recycling - - - - 260,623 260,623
Cable television access - - - - 121,191 121,191
Recreation services - - - - 289,551 289,551
Streets - - - 1,736,835 818,884 2,555,719
Housing - - - - 726,204 726,204
Pension stabilization 1,116,923 - - - - 1,116,923
Library services - - - - 611 611
Committed for:

Capital asset replacement 458,737 - - - - 458,737
Economic uncertainties 4,489,278 - - - - 4,489,278
Special projects 1,010,658 - - - - 1,010,658
Assigned:

Improvements and services 4,153,242 - - - - 4,153,242
Unassigned 4,149,872 - - - (16,858) 4,133,014
Total fund balances 15,378,710 2,025,653 - 1,736,835 2,233,796 21,374,994 Total liabilities, deferred inflows
of resources, and fund balances $ 16,660,393 $ 4,487,995 506,654$ 1,805,900$ $ 2,790,908 $ 28,348,776 The notes to basic financial statements are an integral part of this statement.

JUNE 30, 2022

GOVERNMENTAL FUNDS

BALANCE SHEET

CITY OF CARPINTERIA
39 RECONCILIATION OF THE GOVERNMENTAL FUNDS - BALANCE SHEET Total fund balances - governmental funds $ 21,374,994
In governmental funds, only current assets are reported. In the statement of net position, all assets are reported, including capital assets and accumulated depreciation.

Capital assets at historical cost $ 42,890,663
Accumulated depreciation (7,005,935)
Net 35,884,728
Long-term liabilities: In governmental funds, only current liabilities are reported. In the statement of net position, all liabilities, including long-term liabilities, are reported.

Long-term liabilities relating to governmental activities consist of:

Compensated absences payable $ 123,316
OPEB liability 1,792,862
Net pension liability 5,615,991
Total (7,532,169)
Some assets such as long-term notes receivable are not available for use and are reported as deferred inflows of resources until collected in cash. 346,900 In governmental funds, deferred outflows and inflows of resources relating to pensions and OPEB are not reported because they are applicable to future periods.

In the statement of net position, deferred outflows and inflows of resources relating to pensions and OPEB are reported.

Deferred outflows of resources relating:
to pensions $ 1,772,437
to OPEB 334,209
Deferred inflows of resources relating:
to pensions (4,725,265)
to OPEB (731,685)
Total (3,350,304)
Total net position - governmental activities $ 46,724,149 The notes to basic financial statements are an integral part of this statement.

JUNE 30, 2022

CITY OF CARPINTERIA

TO THE STATEMENT OF NET POSITION
40 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE General
Fund
Capital
Improvements
Fund
Revolving
Fund
Measure A
Fund
Other
Governmental
Funds
Total
Governmental
Funds
REVENUES:

Property taxes $ 4,620,765 $ - $ - $ - $ 567,508 $ 5,188,273 Sales taxes 6,215,507 - - - - 6,215,507
Transient occupancy taxes 3,487,613 - - - - 3,487,613
Franchises 685,283 - - - - 685,283
Business license taxes 63,574 - - - - 63,574
Special assessments - - - - 90,795 90,795
Licenses and permits 278,926 - - - - 278,926
Fines and forfeits 86,057 - - - 23,544 109,601
Intergovernmental 1,981,045 970,771 96,843 1,040,364 599,997 4,689,020 Interest (438,154) (35,798) - (25,334) (34,561) (533,847) Charges for services 448,798 305,300 - - 1,084,739 1,838,837 Miscellaneous 87,744 - 47,312 - 34,424 169,480
Total revenues 17,517,158 1,240,273 144,155 1,015,030 2,366,446 22,283,062 EXPENDITURES:

Current:

General government 5,514,472 - 53,511 - 139,839 5,707,822 Public safety 4,831,638 - - - 16,896 4,848,534
Public works and streets 557,423 - 7,355 634,981 1,022,367 2,222,126 Parks and recreation 469,676 - 61,384 - 1,697,842 2,228,902 Capital outlay 45,607 Franchises 4,061,126 - 124,478 84,223 4,315,434 Total expenditures 11,418,816 4,061,126 122,250 759,459 2,961,167 19,322,818 Excess (deficiency) of revenues over
(under) expenditures 6,098,342 (2,820,853) 21,905 255,571 (594,721) 2,960,244 OTHER FINANCING SOURCES (USES):

Transfers in - 2,524,498 - 39,000 1,162,597 3,726,095
Transfers out (2,994,597) - (21,905) (319,170) (390,423) (3,726,095) Total other financing sources (uses) (2,994,597) 2,524,498 (21,905) (280,170) 772,174 - Net change in fund balances 3,103,745 (296,355) - (24,599) 177,453 2,960,244 Fund balance - Beginning of fiscal year 12,274,965 2,322,008 - 1,761,434 2,056,343 18,414,750 Fund balance - End of fiscal year $ 15,378,710 $ 2,025,653 $ - $ 1,736,835 $ 2,233,796 $ 21,374,994 The notes to basic financial statements are an integral part of this statement.

CITY OF CARPINTERIA
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

GOVERNMENTAL FUNDS
41 EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES Total net change in fund balances - governmental funds $ 2,960,244 Capital assets are reported in governmental funds as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which additions to capital assets of $4,315,434 exceeded depreciation expense ($526,632). 3,788,802 In the statement of activities, compensated absences are measured by the amounts earned during the fiscal year. In governmental funds, however, expenditures for these items are measured by the amount of financial resources used (essentially the amounts paid). This fiscal year, vacation earned exceeded the amounts used by $15,987. (15,987)
In governmental funds, OPEB costs are recognized when employer contributions are made.

In the statement of activities, OPEB costs are recognized on the accrual basis. This fiscal year, the difference between accrual-basis OPEB costs and actual employer contribution was: 80,779 Expenditures for long-term notes receivable are an outflow of resources in the funds but are reported as assets in the statement of net position (83,303) In governmental funds, pension costs are recognized when employer contributions are made. In the statement of activities, pension costs are recognized on the accrual basis.

This year, the difference between accrual-basis pension costs and actual employer contributions was: (1,024,175)
Changes in net position - governmental activities $ 5,706,360 The notes to basic financial statements are an integral part of this statement.

CITY OF CARPINTERIA

RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, FOR THE FISCAL YEAR ENDED JUNE 30, 2022
42 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the City of Carpinteria conform to U.S. Generally Accepted Accounting Principles as applicable to governments. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

A. Reporting Entity

The City of Carpinteria is a municipal corporation governed by an elected five-member City Council.

The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable.

The Carpinteria Public Improvement Corporation is a legally separate Corporate Entity for which the City is financially accountable, and it is governed by the elected City Council. The Corporation was formed to provide a method of financing public improvements. The financial activities of the Corporation are blended with those of the City and are reported in the City's governmental funds, and as capital assets of the City and debt obligations of the City. The Carpinteria Public Improvement Corporation last debt was paid off in fiscal year 2018.

B. Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all activities of the City. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The City has no functions which are reported as business-type activities.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements.

C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. 43 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period.

For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

Assets in governmental funds that do not meet the availability criterion for recognition as revenue in the governmental funds are classified as a deferred inflow of resources as those resources are not available for spending in the current period.

Property taxes, sales taxes, transient occupancy taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period.

All other revenue items are considered to be measurable and available only when cash is received by the government. The City reports the following major governmental funds:

The General Fund is the government’s primary operating fund. It accounts for all financial resources of the City, except those required to be accounted for in another fund.

The Capital Improvements Fund accounts for development impact fees collected by the City and restricted by City regulation for use only for capital related improvements, primarily infrastructure type assets.

The Measure A fund is used to account for allocations made to the City by the County for use in street related projects.

The Revolving Fund is used to account for grants and allocations made to the City by Federal, State, and County governments for special projects.

As a general rule the effect of interfund activity has been eliminated from the governmentwide financial statements. Exceptions to this general rule are payments-in-lieu of taxes and other charges between the City’s various other functions of government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. 44 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
D. Assets, Liabilities, and Net Position
Deposits and Investments
The City is authorized by its most recent investment policy to invest in the State of California Local Agency Investment Fund; FDIC insured interest-bearing checking accounts; investments permitted by California Law including U.S. Treasury securities. The City's investment policy specifically prohibits any investment resulting in zero interest accrual if held to maturity. Investments in the debt service fund are permitted to be invested in other investments in accordance with the trust agreement.

Investments of the City are reported at fair value. The State Treasurer’s Investment Pool operates in accordance with appropriate state laws and regulations. The reported value of the pool is the same as the fair value of the pool shares.

Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the non-current portion of interfund loans).

All other outstanding balances between funds are reported as “due to/from other funds”.

Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable government funds to indicate that they are not available for appropriation and are not expendable available financial resources. All trade and property tax receivables are not shown net of an allowance for un-collectibles.

Property taxes are levied as of March 1 on property values assessed as of the same date. State statutes provide that the property tax rate be limited generally to one percent of market value, be levied by only the County, and be shared by applicable jurisdictions. The County of Santa Barbara collects the taxes and distributes them to taxing jurisdictions on the basis of assessed valuations subject to voterapproved debt. Property taxes are due on November 1 and March 1 and become delinquent on December 10 and April 10. The City recognizes property tax revenues in the fiscal year in which they are due to the City.

Inventories and Prepaid Items
All inventories are valued at cost using the first-in/first-out (FIFO) method. Inventories of governmental funds are recorded as expenditures when used or consumed. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements using the consumption method.

Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental-type activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $ 3,000 ($50,000 for infrastructure type assets) and an estimated useful life in excess of one year. Such assets are recorded at historical cost, or 45 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated acquisition value at the date of donation. Under the GASB 34 Implementation Rules, the City is classified as a Phase 3 government and is not required to record infrastructure assets existing or acquired prior to July 1, 2002; and the City has not recorded such assets. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant, and equipment of the City are depreciated using the straight-line method over the following estimated useful lives:

Assets Years
Buildings and improvements 15 - 40
Public domain infrastructure 50
System infrastructure 50
Vehicles and equipment 5 - 10
Compensated Absences
It is the government’s policy to permit employees to accumulate earned but unused paid time off. All paid time off is accrued when incurred in the government-wide financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a result of employee resignations and retirements.

Pensions and Other Postemployment Benefits
For purposes of measuring the net pension liability (NPL), deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the State of California Public Employees Retirement System (PERS) and additions to or deductions from the PERS fiduciary net position have been determined on the same basis as they are reported by the PERS. 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. The general fund is used to liquidate net pension obligations.

For purposes of measuring the other postemployment benefit total liability (OPEB), deferred outflows of resources and deferred inflows of resources, and expense associated with the City’s requirement to contribute to its OPEB Plan, the City obtains an actuarial valuation of its OPEB plan. The City recognizes benefit payments when due and payable in accordance with the Plan.

Long-term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities statement of net position. 46 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Leases
The City’s lease receivable is measured at the present value of lease payments expected to be received during the lease term. Under the lease agreement, the City may receive variable lease payments that are dependent upon the lessee’s revenue. The variable payments are recorded as an inflow of resources in the period the payment is received. A deferred inflow of resrouces is recorded for the lease. The deferred inflow of resources is recorded at the initiation of the lease in an amount equal to the initial recording of the lease receivable. The deferred inflow of resources is amortized on a straight-line basis over the term of the lease.

Fund Balances – Governmental Funds
Fund balances for governmental funds are reported in classifications based primarily on the extent to which the City is bound to honor constraints about the specific purposes for which amounts in these funds can be spent. These classifications include (1) non-spendable, (2) restricted, (3) committed, (4) assigned and (5) unassigned amounts. Non-spendable amounts generally are items not expected to be converted into cash such as inventories, prepaid items, and certain long-term receivables. Restricted amounts include those amounts where constraints placed on the use of the resources are externally imposed by grantors, contributors, other governments or by laws and regulations. Committed amounts are those that can only be used for a specific purpose as determined by the City Council.

Such committed amounts may be redeployed for other uses only by direction of the City Council.

Assigned amounts are fund balance amounts constrained by the City’s intent to be used for a specific purpose as determined by the Administrative Services Director or City Manager. Unassigned amounts are the residual amounts reported in the general fund. The City Council by resolution established a policy that delegates to the City Manager or Administrative Services Director the authority to establish, rescind or modify assigned amounts. Committed amounts may be established, modified, or rescinded by the adoption of a resolution of the City Council.

When expenditures are incurred for which both restricted and unrestricted (committed, assigned or unassigned) amounts are available, the City considers that restricted amounts would be spent first.

When expenditures are incurred for which any class of unrestricted fund balance could be used, the City considers committed amounts would be reduced first, followed by assigned, and then unassigned amounts.

E. New Accounting Pronouncements
Governmental Accounting Standards Board Statement No. 87 For the fiscal year ended June 30, 2022, the City implemented Governmental Accounting Standards Board (GASB) Statement 87,” Leases”. This Statement is effective for periods beginning after June 15, 2021. The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. Implementation of the Statement No. 87 did have an impact on the City’s financial statements for the fiscal year ended June 2022, see Note 4 – Lease Receivable.
47 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Budgetary Information
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds except debt service funds. Appropriations lapse at fiscal year-end. The appropriated budget is prepared by fund, function, and department. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the fund level.

Transfers of appropriations require approval of the City Manager. The Council made several supplemental budgetary appropriations throughout the year. The supplemental budgetary appropriations made in the General Fund were material. Encumbrance accounting is not employed in governmental funds. Expenditures (excluding transfers out) in the Park Maintenance, Local Transportation, Street Lighting District, and Right of Way special revenue funds exceeded their expenditure budgets by a combined total of $56,398. The budget in the Revolving Projects fund was exceeded by $49,250 and these excess expenditures were funded by available financial resources within the fund.

NOTE 3 – DETAIL NOTES ON ALL FUNDS
A. Deposits and Investments
Deposits and investments on June 30, 2022 consisted of the following:

Cash on hand $ 700
Deposits with financial institutions 5,092,036
Investments 15,426,400
Total cash and investments $ 20,519,136
Cash and investments are presented on the accompanying basic financial statements, as follows:

Cash and investments $ 20,519,136
Total cash and investments 20,519,136 $
Interest Rate Risk - As a means of limiting its exposure to fair value losses arising from rising interest rates, the City's investment policy limits the City's investment portfolio to the State of California Local Agency Investment Fund and to U.S. Treasury bills and notes with a maturity of five years or less at the time of purchase.

Carrying 12 Months 13-24 25-60
Investment Type Amount Or Less Months Months
LAIF $ 6,400,759 $ 6,400,759 $ - $ -
U.S. Agency Securities 9,025,641 2,621,400 2,915,688 3,488,553 Total $ 15,426,400 $ 9,022,159 $ 2,915,688 $ 3,488,553
Remaining Maturity (in Months)
48 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Credit Risk - The City’s policy is to limit investments to those that are rated in the top two credit ratings by nationally recognized rating organizations. The City's investment in LAIF and mutual funds were unrated.

Minimum
Legal
Investment Type Rating Unrated
LAIF $ 6,400,759 N/A $ 6,400,759
U.S. Agency Securities 9,025,641 9,025,641
Total $ 15,426,400 $ 15,426,400
Custodial Credit Risk - For an investment, custodial credit risk is the risk that, in the event of the failure of a counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy specifies that securities are to be held by a third party, other than the counterparty, in the City's name, whenever possible. Investments in the LAIF and mutual fund are not subject to custodial credit risk as they are not evidenced by specific securities. The U.S. Treasury Notes are held in a separate account in the name of the City.

Fair Value Measurements – Investments– The City categorizes its fair value measurements within the hierarchy established by generally accepted account principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted market prices in active markets for identical assets; Level 2 inputs are significant other observable inputs, and level 3 inputs are significant unobservable inputs. The City has the following fair value measurements at June 30, 2022:

Investments by Fair Value Amount (Level 1) (Level 2) (Level 3) U.S. Agency Securities $ 9,025,641 $ 9,025,641 $ - $ -
Investments measured at Amortized Cost
Local Agency Investment Fund 6,400,759
Total $ 15,426,400
B. Receivables
Receivables as of year-end for the government’s individual major and nonmajor funds in the aggregate, net of the applicable allowances for uncollectible accounts, are as follows:

Capital
Improvements Revolving Measure A Nonmajor
General Fund Fund Fund Fund Funds Total
Accounts $ 2,532,880 $ 2,419,629 $ 55,627 $ 195,043 $ 158,380 $ 5,361,559 Long-term note - 8,303 - - 346,900 355,203
$ 2,532,880 $ 2,427,932 $ 55,627 $ 195,043 $ 505,280 $ 5,716,762 Receivables
49 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
C. Interfund Transfers
The composition of interfund transfers as of June 30, 2022, is as follows:

Transfers In Tranfers Out
Major Governmental Funds:

General $ 2,994,597 - $
Capital Improvements 2,524,498 -
Measure A 39,000 319,170
Revolving - 21,905
Nonmajor Governmental Funds:

Traffic Safety 2,100
Road Maintenance Rehabilitation 378,070 -
Park Maintenance 248,176 -
Gas Tax 28,000 -
Local Transportation 7,500 -
Tidelands Trust 24,500 12,353
Street Lighting 2,600 -
Right of Way 117,104 -
Parking and Business Improvements 2,200 -
AB 939 Solid Waste 24,000 -
Recreation Services 436,334 -
PEG Fees 6,000 -
Library 264,083 -
$ 3,726,095 $ 3,726,095
Fund
The transfers were made primarily to fund approved projects, provide and to reimburse the general fund for certain capital related and operating expenditures. The most significant transfer was $301,721 from the general fund to the recreation services fund. 50 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
D. Capital Assets
Capital asset activity for the fiscal year ended June 30, 2022 was as follows:

Balance at Balance at
June 30, 2021 Additions Deletions June 30, 2022
Governmental Activities
Nondepreciable capital assets:

Land $ 10,176,390 $ - $ 10,176,390 - $
Park land site improvements 1,642,893 - 1,642,893 -
Construction in progress 12,889,696 4,061,126 8,506,322 8,444,500 Total nondepreciable capital assets 24,708,979 4,061,126 8,506,322 20,263,783 Depreciable capital assets:

Buildings 2,109,396 5,850,567 7,959,963 -
Machinery and equipment 1,815,362 204,103 2,019,465 -
Vehicles 593,481 45,607 639,088 -
Infrastructure 7,847,708 2,660,353 10,508,061 -
City pool and facilities 1,500,303 - 1,500,303 -
Total depreciable capital assets 13,866,250 8,760,630 22,626,880 - Less accumulated depreciation
Buildings 1,429,447 49,707 1,479,154 -
Machinery and equipment 1,003,434 149,000 1,152,434 -
Vehicles 338,199 44,866 383,065 -
Infrastructure 2,314,256 273,471 2,587,727 -
City pool and facilities 1,393,967 9,588 1,403,555 -
Total accumulated depreciation 6,479,303 526,632 7,005,935 - Net depreciable capital assets 7,386,947 8,233,998 15,620,945 - $ 32,095,926 $ 12,295,124 $ 8,506,322 $ 35,884,728
Depreciation expense was charged to functions/programs of the City as follows:

Governmental Activities:

General government $ 346,232
Parks and recreation programs 93,740
Community development 6,800
Public works 79,860
Total depreciation expense-governmental activities $ 526,632 E. Long-Term Liabilities
Changes in Long-term Liabilities
Long-term liability activity for the 2022 fiscal year was as follows:

Balance Balance Due Within
July 1, 2021 Additions Deletions June 30, 2022 One Year Compensated absences 107,329 $ $ 307,543 $ (291,556) $ 123,316 $ 12,332 OPEB liability 1,701,229 157,300 (65,667) 1,792,862 -
Net pension liability 8,749,282 1,916,837 (5,050,128) 5,615,991 - Total $ 10,557,840 $ 2,381,680 $ (5,407,351) $ 7,532,169 $ 12,332 The City’s general fund is normally used to liquidate the liability for compensated absences. 51 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
F. Restricted Net Positions and Non-spendable Fund Balances The $6,806,924 restricted amount in the governmental activities statement of net position represents amounts to be used only for specific purposes which restrictions are imposed by laws, formal agreements, or other governments. The restricted amounts consist of $2,555,719 restricted for streets, $2,025,653 in the Capital Projects Fund, $1,116,923 for pension stabilization, $726,604 restricted for housing, $260,623 for solid waste recycling program, $121,191 for cable television access, and $611 restricted for library service. The pension stabilization arrangement was established by the City Council formally adopting an enabling resolution and entering into a third-party agreement for the pooled investment of the stabilization funds (an IRS section 115 irrevocable trust). The stabilization funds can only be spent for any pension related purpose. The City may, but is not required to do so, make addition deposits to the stabilization fund.

Non-spendable fund balances consisted of the following:

Nonmajor
Purpose Funds
Inventory $ 33,590
NOTE 4 – OTHER INFORMATION
A. Risk Management
Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Carpinteria is a member of the CALIFORNIA JOINT POWERS INSURANCE AUTHORITY (Authority). The Authority is composed of 124 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq.

The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.

Primary Self-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for 52 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.

The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Authority’s website:
https://cjpia.org/coverage/risk-sharing-pools/.

Primary Workers’ Compensation Program
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For 2021-22 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.

Purchased Insurance
Pollution Legal Liability Insurance
The City of Carpinteria participates in the pollution legal liability insurance program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City of Carpinteria. Coverage is on a claims-made basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.

Property Insurance
The City of Carpinteria participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City of Carpinteria property is currently insured according to a schedule of covered property submitted by the City of Carpinteria to the Authority. City of Carpinteria property currently has all-risk property insurance protection in the amount of $24,156,084. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.
53 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Earthquake and Flood Insurance
The City of Carpinteria purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority. City of Carpinteria property currently has earthquake protection in the amount of $9,842,366. There is a deductible of 5% per unit of value with a minimum deductible of $100,000.

Crime Insurance
The City of Carpinteria purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority.

Special Event Tenant User Liability Insurance
The City of Carpinteria further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability insurance for certain activities on agency property.

The insurance premium is paid by the tenant user and is paid to the City of Carpinteria according to a schedule. The City of Carpinteria then pays for the insurance. The insurance is facilitated by the Authority.

Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2021-22.

B. Contingencies and Commitments
Litigation. The City is involved in litigation incurred in the normal course of conducting City business. City management believes that, based upon consultation with its counsel, these cases, in the aggregate, are not expected to result in a material adverse financial impact on the City.

Shoreline Study. The City has entered into a multi-year contract with the U.S. Corp of Engineers to sponsor a study of shoreline storm damage, beach erosion, and similar issues. The study is estimated to cost $ 2.6 million and the City is required to fund 50 percent of the cost. The City's share may be funded with matching state grants and by the City providing in-kind staff services.

C. Law Enforcement Agreement
The City, since 1992, has maintained an agreement with the Santa Barbara County Sheriff's Department to provide law enforcement services to the City of Carpinteria. These services are accounted for in the City's general fund and related expenditures are charged to public safety. The City's Public Employees Retirement Plan (PERS) for police employees pertains only to safety employees employed by the City prior to 1992, and the City made separate current contributions to that Plan based upon the PERS funding arrangements.
54 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
D. Public Employee Pension Plans
Plan Description – The plans are a cost-sharing multiple-employer defined benefit pension plan administered by the California Public Employees Retirement System (CalPERS). The CalPERS is governed by a 13-member Board of Administration with six elected members, three appointed members and four ex officio members which include the State Treasurer, the State Controller, the Director of the California Department of Human Services and a designee of the State Personnel Board.

Benefits Provided – The CalPERS provides retirement, disability and death benefits. Retirement benefits are defined as 2.7 percent of the employees final 12 months average compensation times the employee’s years of service (2.0 percent for safety employees). Employees with 10 years of continuous are eligible to retire at age 55 (age 50 for safety employees). Employees are eligible for service-related disability benefits regardless of the length of service. Five years of service is required for non-service-related disability eligibility. Disability benefits are determined in the same manner as retirement benefits but are payable immediately without an actuarial reduction. Pre-retirement death benefits equal an employee’s final full-year salary. Both plans provide for a 2.0 percent Cost of Living Adjustment (COLA). The public safety plan is closed to new entrants.

Contributions – Section 20814 of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employees be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through the CalPERS annual actuarial valuation process. 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 employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. For the measurement period ending June 30, 2020 (the measurement date), the average active employee contribution rate to the PERF-C cost sharing plan ranged from 2.0 percent to 15.25 percent of annual pay, and the employer contribution rates ranged from 7.191 percent to 11.120 percent. Contributions (employer) to the plans were $892,662 for the fiscal year ended June 30, 2022.

Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred inflows of Resources Related to Pensions – At June 30, 2022 the City reported a liability of $3,007,358 for its proportionate share of the net pension liability applicable to its regular employees and a $2,608,633 net pension liability applicable to its former safety employees. The net pension liability was measured as of June 30, 2021, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020, rolled forward to June 30, 2021. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating governments, actuarially determined. At June 30, 2022, the City’s proportion was 0.08041 percent, compared to 0.07906 percent at June 30, 2021.

For the June 30, 2022 fiscal year, the City recognized total pension expense of $1,916,837. This expense was split between $1,004,562 for its regular employees and $912,275 for the safety employees’ plan. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
55 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Deferred Deferred
Outflows Inflows
of Resources of Resources
Differences between expected and actual experience $ 782,925 $ - Net difference between projected and annual earnings on retirement plan investments 4,177,903 -
Changes in employer's proportion 96,850 68,917
Changes in proportion and differences between City
contributions and proportionate share of contributions 478,445 - City contributions subsequent to the measurement date 892,662 - $ 1,772,437 $ 4,725,265
The $892,662 reported as deferred outflows of resources related to pensions from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the plan measurement period ended June 30, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Fiscal Year Ending June 30, Amount
2023 $ (845,365)
2024 (874,934)
2025 (972,438)
2026 (1,152,753)
$ (3,845,490)
Actuarial Assumptions – The total pension liability in the June 30, 2021 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:

Miscellaneous
Valuation Date June 30, 2019
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 3.00%
Projected Salary Increase Varies by Entry Age and Service Investment Rate of Return (1) 7.00%
Mortality
Derived using CalPERS'
Membership Data for all funds
(1)
Post Retirement Benefit Increase
Contract COLA up to 2.75%
until Purchasing Power
Protection Allowance Floor on
Purchasing Power applies; 2.75%
thereafter
(1) Net pension plan investment and administrative expenses including inflation (2)
The mortality table used was developed based on CalPERS-specific data.

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

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Discount Rate – The discount rate used to measure the total pension liability was 7.15 percent. 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 likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15 percent discount rate is adequate, and the use of the municipal bond rate calculation is not necessary. The long-term expected discount rate of 7.15 percent will be applied to all plans in the Public Employee Retirement Fund.

The following table reflects long-term expected real rate of return by asset class:

New Strategic Real Return Real Return
Asset Class Allocation Years 1-10 (a) Years 11+ (b)
Global Equity 50.00% 4.80% 5.98%
Global Fixed Income 28.00% 1.00% 2.62%
Inflation Sensitive 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidty 1.00% 0.00% -0.92%
Total 100.00%
(a) An expected inflation of 2.00% was used for this period (b) An expected inflation of 2.92% was used for this period Sensitivity of the City’s proportionate share of the net pension liability to changes in the discount rate – The following presents the City’s proportionate share of the net pension liability calculated using the discount rate of 7.15 percent, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (6.15 percent) or 1 percentage point higher (8.15 percent) than the current rate:

Current
1% Decrease Discount Rate 1% Increase

6.15% 7.15% 8.15%
City's proportionate share of
net pension plan liability $ 9,823,877 $ 5,615,991 $ 2,114,252 Pension plan fiduciary net position – Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial report.

E. Other Post- Employment Benefits
Plan Description
The City administers the City’s retired employee’s healthcare plan, a single employer defined benefit health care plan. The plan provides medical benefits to eligible retired employees and their beneficiaries. The City’s plan is affiliated with the State of California PERS in so much as the City’s Health insurance premium payments are paid to the PERS. The PERS through an aggregation of single employer plans pools administrative functions in regard to purchases of commercial health insurance policies and coverage. City resolutions and regulations assign the authority to establish and amend benefit provisions to the City. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement Number 75.
57 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
The City participates in this State Health Insurance Pool (City resolutions 1839, 1840, 1841, May 22, 1989) administered by the California Public Employees Retirement System (CalPERS). Member agencies participating in the State Pool are subject to regulations of the Public Employees Medical and Hospital Care Act (PEMHCA) which requires that member agencies provide lifetime health benefits for retirees. California Government Code
Section 22892 of the PEMHCA establishes the contracting agencies minimum health premium contribution for their participating active membership and requires that the employer contribution be an equal amount for retirees. The minimum employer contribution is currently $105 monthly. Further, the City extends additional health insurance benefits to retirees (Resolutions numbers 1496 and 3063) that were employed on June 30, 1988 and who retire from the City after 20 years of qualified service.

This benefit provides retirees with single-coverage HMO insurance through the City’s insurance program at City expense.

Benefits Provided
The City’s OPEB plan provides healthcare benefits to eligible retirees and their dependents. Benefits are provided through third party insurers, and the full cost of the benefits is provided by the Plan.

Employees Covered by the Benefit Terms
At June 30, 2022, the following employees were covered by the benefit terms:

Active plan members 38
Inactive plan members or beneficiaries currently receiving benefits 11 Inactive plan members entitled to but not yet receiving benefits 10 Total 59
The City’s OPEB Plan is closed to new entrants.

Contributions
City regulations grant authority to the City Council to establish and amend contribution requirements.

Employees are not required to contribute to the plan. For the fiscal year ending June 30, 2022, the City’s average contribution rate was 2.5 percent of covered employee payroll. The amount contributed for fiscal year 2022 was $64,763.

Total OPEB Liability
The City’s Total OPEB liability was measured as of June 30, 2021 and the total OPEB liability used to calculate the OPEB liability was determined by an actuarial valuation as of June 30, 2021, rolled forward to June 30, 2022.
58 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Actuarial Assumptions
The total OPEB liability in the June 30, 2022 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement unless otherwise specified:

Inflation 2.50%
Salary increases 2.75%
Discount rate 2.21%
Healthcare cost trend rate Non-medicare 6.75% for 2022
decreasing to an ultimate rate of

3.75% in 2076. Medicare 5.85%
for 2022 decreasing to 3.75% in
2076. PEMHCA minimum
increase 4.00% annually
Mortality rates were based on the MP-2020 Health Annuitant Mortality Table for Males and Females, as appropriate, with adjustments for mortality improvements based on Scale AA. The actuarial assumptions used in the June 30, 2021 valuation were based on the results of CalPERS experience study for the period 1997-2015.

Change of Assumptions: The change in assumptions reflect a discount change of 2.21% in 2021 to

2.16% in 2022.

Changes in the Total OPEB Liability
Total OPEB
Liability
Balance at June 30, 2021 $ 1,701,229
(Valuation Date June 30, 2020)
Changes recognized for the measurement period:

Service cost 105,667
Interest 39,206
Assumption changes 12,427
Benefit payments (65,667)
Net Changes 91,633
Balance at June 30, 2022 $ 1,792,862
(Measurement Date June 30, 2021)
Sensitivity of the Total OPEB Liability to changes in the discount rate and health- care cost trend rates – The following presents the Total OPEB liability of the City, as well as what the City’s Total OPEB liability would be if it were calculated using a discount rate that is 1 percentage point lower (1.16 percent) or 1 percentage point higher (3.16 percent) than the current discount rate:

Current
1% Decrease Discount Rate 1% Increase

1.26% 2.26% 3.26%
OPEB Liability 2,072,324 $ $ 1,792,862 $ 1,567,759
Sensitivity of the Total OPEB liability to changes in healthcare cost trend rates:
1% Decrease Trend Rate 1% Increase
OPEB Liability 1,548,394 $ $ 1,792,862 $ 2,102,678
59 CITY OF CARPINTERIA

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB – For the fiscal year ended June 30, 2022, the City recognized OPEB expense of $(16,016).

At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to the Total OPEB liability from the following sources:

Deferred Deferred
Outflows Inflows
of Resources of Resources
Differences between expected and actual experience $ 446,375 - $ Changes in assumptions 269,446 285,310
Employer contributions subsequent to the measurement date 64,763 - $ 334,209 $ 731,685
The $64,763 reported as deferred outflows of resources related to OPEB from City contributions subsequent to the measurement date will be recognized as a reduction of the total OPEB liability in the plan measurement period ended June 30, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Fiscal Year Ending June 30, Amount
2023 $ (161,102)
2024 (149,354)
2025 (121,948)
2026 (32,532)
2027 770
Thereafter 1,927
$ (462,239)
Payable to the OPEB Plan: None
F. Lease Receivable
On May 10, 1982, the City entered into a lease agreement with DCOR for the use of the Platform Habitat. This lease was extended on April 13, 2022 for an additional five years through 2027. Under the lease, DCOR will pay the City $35,671.14 yearly.

On September 4, 2018, the City entered into a lease agreement with Chevron for the use of the Casitas Pier. The current lease expired in September 2023, and an expected extension would go through October 31, 2030. Under the lease, Chevron will pay the City $247,173 yearly.

On June 7, 2016, the City entered into a lease agreement with the Friends of the Library for the use of the Library. The contract is extended annually for 1 year. The most current extension runs through June 30, 2023. Under the lease, Friends of the Library will pay the City $1,217.83 per month.

In the fiscal year ended June 30, 2022, the District recognized $2,312 in interest revenue and $295,146 in lease revenue.
60 REQUIRED

SUPPLEMENTARY

INFORMATION
61 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
REVENUES:

Property taxes $ 4,395,300 $ 4,572,400 $ 4,620,765 $ 48,365 Sales taxes 5,177,000 6,174,700 6,215,507 40,807
Transient occupancy taxes 2,300,000 3,062,200 3,487,613 425,413 Franchises 696,500 685,100 685,283 183
Business license taxes 57,000 62,000 63,574 1,574
Licenses and permits 237,000 255,700 278,926 23,226
Intergovernmental 427,000 1,905,000 1,981,045 76,045
Fines and forfeits 41,900 69,400 86,057 16,657
Charges for services 266,600 447,300 448,798 1,498
Interest 23,000 64,250 (438,154) (502,404)
Miscellaneous 19,800 85,200 87,744 2,544
Total revenues 13,641,100 17,383,250 17,517,158 133,908 EXPENDITURES:

Current:

General government 6,538,610 5,996,900 5,514,472 482,428 Public safety 4,942,000 4,941,700 4,831,638 110,062
Public works 910,925 727,300 557,423 169,877
Parks and recreation 428,260 488,150 469,676 18,474
Capital outlay 132,000 98,650 45,607 53,043
Total expenditures 12,951,795 12,252,700 11,418,816 833,884 Excess (deficiency) of revenues over
(under) expenditures 689,305 5,130,550 6,098,342 967,792 OTHER FINANCING SOURCES (USES):

Transfers out (3,567,360) (3,143,744) (2,994,597) 149,147 Total other financing sources (uses) (3,567,360) (3,143,744) (2,994,597) 149,147 Net change in fund balance (2,878,055) 1,986,806 3,103,745 1,116,939 Fund balance - Beginning of fiscal year 12,274,965 12,274,965 12,274,965 - Fund balance - End of fiscal year $ 9,396,910 $ 14,261,771 $ 15,378,710 $ 1,116,939

CITY OF CARPINTERIA

GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Budgeted Amounts
62 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
Original Final Actual
Variance With
Final BudgetPositive
(Negative)
REVENUES:

Intergovernmental 796,800$ $ 829,800 $ 1,040,364 $ 210,564 Interest 5,000 7,000 (25,334) (32,334)
Total revenues 801,800 836,800 1,015,030 178,230
EXPENDITURES:

Current:

Public works - Transportation 1,150,800 760,100 634,981 125,119 Capital outlay 275,000 136,800 124,478 12,322
Total expenditures 1,425,800 896,900 759,459 137,441
Excess(dediciency) of revenues
over expenditures (624,000) (60,100) 255,571 315,671
OTHER FINANCING SOURCES (USES):

Transfers in - 39,000 39,000 -
Transfers out (463,900) (319,300) (319,170) 130
Total other financing sources (uses) (463,900) (280,300) (280,170) 130 Net change in fund balance (1,087,900) (340,400) (24,599) 315,801 Fund balance - Beginning of fiscal year 1,761,434 1,761,434 1,761,434 - Fund balance - End of fiscal year 673,534$ $ 1,421,034 $ 1,736,835 $ 315,801 Budgeted Amounts

CITY OF CARPINTERIA

MEASURE A SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
63 Last 10 Years*
AS OF JUNE 30, 2022
The following table provides required supplementary information regarding the City's Pension Plan. 2022 2021 2020 2019
Proportion of the net pension liability 0.10384% 0.08041% 0.07906% 0.07794% Proportionate share of the net pension liability $ 5,615,991 $ 8,749,282 $ 8,100,834 $ 7,510,128 Covered payroll $ 2,800,679 $ 2,703,377 $ 2,586,349 $ 2,495,201 Proportionate share of the net pension liability as
percentage of covered payroll 200.52% 323.64% 313.22% 300.98% Plan's total pension liability $ 46,174,942,264 $ 43,702,930,887 $ 41,426,453,489 $ 38,944,855,364 Plan's fiduciary net position $ 40,766,653,876 $ 32,822,501,335 $ 31,179,414,067 $ 29,308,589,559 Plan fiduciary net position as a percentage of the
total pension liability 88.29% 75.10% 75.26% 75.26%
2018 2017 2016 2015
Proportion of the net pension liability 0.07659% 0.07647% 0.07480% 0.07490% Proportionate share of the net pension liability $ 7,595,683 $ 6,617,331 $ 5,134,179 $ 4,660,841 Covered payroll $ 2,669,641 $ 2,472,058 $ 2,435,091 $ 2,306,493 Proportionate share of the net pension liability as
percentage of covered payroll 284.52% 267.69% 210.84% 202.07% Plan's total pension liability $ 37,161,348,332 $ 33,358,627,624 $ 31,771,217,402 $ 30,829,966,631 Plan's fiduciary net position $ 27,244,095,376 $ 24,705,532,291 $ 24,907,305,871 $ 24,607,502,515 Plan fiduciary net position as a percentage of the
total pension liability 73.31% 74.06% 78.40% 79.82%
Notes to Schedule:

Changes in assumptions
In 2018, inflation was changed from 2.75% to 2.50% and individual salary increases and overall payroll growth were reduced from 3.00% to 2.75%.

In 2017, as part of the Asset Liability Management review cycle, the discount rate was changed from 7.65% to 7.15%.

In 2016, the discount rate was changed from 7.5% (net of administrative expense) to 7.65% to correct for an adjustment to exclude administrative expense.

In 2015, amounts reported as changes in assumptions resulted primarily from adjustments to expected retirement ages of general employees. * Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.

CITY OF CARPINTERIA

SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY AND RELATED RATIOS 64 SCHEDULE OF PENSION CONTRIBUTIONS
Last 10 Years*
The following table provides required supplementary information regarding the City's Pension Plan. 2022 2021 2020 2019
Contractually required contribution (actuarially determined) $ 892,662 $ 783,279 $ 695,301 $ 554,356 Contribution in relation to the actuarially determined
contributions (892,662) (783,279) (695,301) (554,356)
Contribution deficiency (excess) $ - $ - $ - $ -
Covered payroll $ 3,009,791 $ 2,800,679 $ 2,703,377 $ 2,586,349 Contributions as a percentage of covered payroll 29.66% 27.97% 25.72% 21.43% 2018 2017 2016 2015
Contractually required contribution (actuarially determined) $ 510,893 $ 447,362 $ 685,896 $ 328,288 Contribution in relation to the actuarially determined
contributions (510,893) (447,362) (685,896) (328,288)
Contribution deficiency (excess) $ - $ - $ - $ -
Covered payroll $ 2,495,201 $ 2,669,641 $ 2,472,058 $ 2,435,091 Contributions as a percentage of covered payroll 20.48% 16.76% 27.75% 13.48% Notes to Schedule
Valuation Date: 6/30/2018
The actuarial methods and assumptions used to set the actuarially determined contributions for fiscal year 2018/2019 were derived from the June 30, 2018 funding valuation report.

Actuarial Cost Method Entry Age Normal
Amortization Method/Period For details, see June 30, 2016 funding valuation report.

Inflation 2.50%
Salary Increases Varies by entry age and service
Payroll Growth 3.00%
Investment Rate of Return 7.0% net of pension plan investment and administrative expenses; includes inflation.

Retirement Age The probabilities of retirement are based on the 2010 CalPERS Experience Study for the
period from 1997 to 2007.

Mortality The probabilities of mortality are based on
the 2010 CalPERS Experience Study for the
period from 1997 to 2007. Pre-retirement and
post-retirement mortality rates include 5 years
of projected mortality improvement using
Scale AA published by the Society of Actuaries.
* Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.

CITY OF CARPINTERIA
AS OF JUNE 30, 2022
65 SCHEDULE OF CHANGES IN OPEB LIABILITY AND RELATED RATIOS Last 10 Years*
AS OF JUNE 30, 2022
2022 2021 2020 2019 2018
Total OPEB Liability
Service cost $ 105,667 $ 74,852 $ 66,976 $ 193,627 $ 217,554 Interest on the total OPEB liability 39,206 58,908 59,388 87,075 71,293 Difference between expected and actual experience - - - (498,532) - Changes in assumptions 12,427 (7,514) 79,004 (483,898) (262,330) Changes in benefit terms - - - - -
Benefit payments (65,667) (66,500) (62,984) (75,620) (68,028) Net change in total OPEB Liability 91,633 59,746 142,384 (777,348) (41,511) Total OPEB liability- beginning 1,701,229 1,641,483 1,499,099 2,276,447 2,317,958 Total OPEB liability- ending (a) $ 1,792,862 $ 1,701,229 $ 1,641,483 $ 1,499,099 $ 2,276,447 Covered payroll $ 2,708,835 $ 2,660,837 $ 2,638,133 $ 2,733,208 $ 2,763,313 Total OPEB liability as a percentage
of covered payroll 66.19% 63.94% 62.22% 54.85% 82.38%
* Fiscal year 2018 was the 1st year of implementation, therefore only five years are shown.

CITY OF CARPINTERIA
Measurement Period
66 SCHEDULE OF OPEB CONTRIBUTIONS
Last 10 Years*
* Fiscal year 2018 was the 1st year of implementation, therefore only five years are shown.

CITY OF CARPINTERIA
AS OF JUNE 30, 2022
As of June 30, 2020, the plan is not administered through a qualified trust. Therefore there is no Actuarially Determined Contribution (ADC). Benefit payments of $62,984 were made on a pay-asyou-go-basis for the fiscal year ended June 30, 2020.

As of June 30, 2019, the plan is not administered through a qualified trust. Therefore there is no Actuarially Determined Contribution (ADC). Benefit payments of $75,620 were made on a pay-asyou-go-basis for the fiscal year ended June 30, 2019.

As of June 30, 2018, the plan is not administered through a qualified trust. Therefore there is no Actuarially Determined Contribution (ADC). Benefit payments of $68,028 were made on a pay-asyou-go basis for the fiscal year ended June 30, 2018.

As of June 30, 2021, the plan is not administered through a qualified trust. Therefore there is no Actuarially Determined Contribution (ADC). Benefit payments of $66,500 were made on a pay-asyou-go-basis for the fiscal year ended June 30, 2021.

As of June 30, 2022, the plan is not administered through a qualified trust. Therefore there is no Actuarially Determined Contribution (ADC). Benefit payments of $65,667 were made on a pay-asyou-go-basis for the fiscal year ended June 30, 2022. 67 68

SUPPLEMENTARY

INFORMATION
69 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
REVENUES:

Intergovernmental grants $ 3,903,900 $ 1,584,600 $ 970,771 (613,829) Charges for services 100,200 140,500 305,300 164,800
Interest 500 500 (35,798) (36,298)
Total revenues 4,004,600 1,725,600 1,240,273 (485,327)
EXPENDITURES:

Current:

Capital outlay 8,626,450 4,080,000 4,061,126 18,874
Total expenditures 8,626,450 4,080,000 4,061,126 18,874 Excess (deficiency) of revenues over
(under) expenditures (4,621,850) (2,354,400) (2,820,853) (466,453) OTHER FINANCING SOURCES (USES):

Transfers in 3,415,905 2,606,400 2,524,498 (81,902)
Transfers out (15,000) - - -
Total other financing sources (uses) 3,400,905 2,606,400 2,524,498 (81,902) Net change in fund balance (1,220,945) 252,000 (296,355) (548,355) Fund balance - Beginning of fiscal year 2,322,008 2,322,008 2,322,008 - Fund balance - End of fiscal year $ 1,101,063 $ 2,574,008 $ 2,025,653 $ (548,355) FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Budgeted Amounts

CITY OF CARPINTERIA

CAPITAL IMPROVEMENTS FUND

BUDGET AND ACTUAL
70 REVOLVING FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
Original Final Actual
Variance With
Final BudgetPositive
(Negative)
REVENUES:

Intergovernmental grants $ 110,300 $ 105,300 $ 96,843 $ (8,457) Miscellaneous - 90,000 47,312 (42,688)
Total revenues 110,300 195,300 144,155 (51,145)
EXPENDITURES:

Current:

Professional services - 56,021 - (56,021)
Contract services 75,000 62,000 53,947 8,053
Other operating expenses 10,000 11,000 12,282 (1,282)
Capital outlay - 97,000 - 97,000
Total expenditures 85,000 170,000 122,250 47,750
Excess (deficiency) of revenues over
(under) expenditures 25,300 25,300 21,905 (3,395)
OTHER FINANCING SOURCES (USES):

Transfers out (25,300) (25,300) (21,905) 3,395
Total other financing sources(uses) (25,300) (25,300) (21,905) 3,395 Net change in fund balance - - - -
Fund balance - Beginning of fiscal year - - - -
Fund balance - End of fiscal year $ - $ - $ - $ -
Budgeted Amounts

CITY OF CARPINTERIA
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
71 Special Revenue Funds:

Gas Tax Fund - The Gas Tax Fund is used to account for State Gas Tax Funds received as the City’s share of the state–wide tax on gasoline and other motor vehicle fuels. Gas Tax Funds may only be used for construction, reconstruction and maintenance of public streets, drains and other right of way expenses, including labor costs.

Local Transportation Fund - The Local Transpiration Fund is used to account for the City’s share of the State Sales Tax on motor vehicle fuels. Revenues from this source must be used for maintenance of bikeways and are administered by the Santa Barbara County Association of Governments.

Tidelands Trust Fund - The Tidelands Trust Fund is used to account for revenues received from the City’s offshore tidelands which were granted in trust to the City by the State. In addition to interest earnings, revenues are also derived from annual lease payments form oil company off-shore pipelines and the pier as well as a share of state royalty payments which are authorized to public agencies maintaining public recreational beaches fronting a producing oil field. These monies may only be used for beach related purposes.

Street Lighting Fund - The Street Lighting Fund is used to account for the Street Lighting District #1 that is officially an independent special district governed by the City Council and is included within the City’s overall budget for convenience. District revenues are derived from the district’s share of the advalorem tax pursuant to Proposition 13 in addition to interest earnings and state assistance. Monies from this fund may be expended on street lighting, parking lot lighting and other public lighting operations, maintenance and capital improvements.

NONMAJOR GOVERNMENTAL FUNDS
The City has established the following governmental funds in order to account for the proceeds from revenue sources that are restricted to expenditures for specified purposes, debt service, and capital projects. Budgets are prepared using the modified accrual basis of accounting consistent with U.S. generally accepted accounting principles.

Traffic Safety Fund - The Traffic Safety Fund is used to account for the receipt of fines assessed to violators of the California Vehicle Code within the City limits. Monies from this fund must be used for traffic safety purposes such as traffic signs and markings and related traffic safety enforcement activities Road Maintenance Rehab Fund - The Road Maintenance Fund is used to account for road maintenance and rehabilitation, safety projects, railroad grade separations, traffic control devices, and complete street components, including active transportation purposes, pedestrian and bicycle safety projects, transit facilities, and drainage and storm water capture projects in conjunction with any other allowable project. Funds made available by the program may also be used to satisfy a match requirement in order to obtain State or Federal funds for projects authorized by this subdivision.

Park Maintenance Fund - The Park Maintenance Fund is used to account for the receipt of special tax to be levied.

The revenue from this fund are collected based upon authority of a public vote held on June 3, 1997 whereby over two-thirds of the voters approved. Expenditures from this fund are for parks maintenance needs including equipment replacement, water, grounds keeping and other enhancements. 72 Special Revenue Funds (Continued):

Library Fund - The Library Fund is used to account for the operations of the City of Carpinteria Library.

Peg Fee Fund - The Public, Education, Government (PEG) Fund is used to account for fees to be used for cable television programing.

Right of Way Assessment District Fund - The R-O-W Assessment District Fund is used to account for the special right-of-way assessment placed on all eligible properties throughout the City. Revenues for this fund are the individual assessments plus interest earned. Expenditures form this fund must be used only for repairs and improvements to curves, gutters, sidewalks and other rightof-way improvements plus operation and maintenance of the City’s street tree program.

NONMAJOR GOVERNMENTAL FUNDS
AB 939 Fund - The AB 939 Fund is used to account for fees paid by the solid waste collection franchisee for implementation of the City’s integrated solid waste management program. The authority for the collection of such fees is the Integrated Waste Management Act of 1989 (State Assembly Bill 939). In addition to the general administration of the City’s solid waste program, funds are also used to finance special hazardous waste collection day.

Recreation Services Fund - The Recreation Services Fund is used to account for the Community Pool, The City’s recreational programming, and the revenues and expenses of the Veteran’s Memorial Building. Revenues into this fund include user fees from the various programming as well as a general fund subsidy. Expenses are all associated with facilities and programing incorporated in this fund.

Housing Fund - The Housing Fund is used to account for the Workforce Homebuyers Down Payment Loan Program to expand homeownership opportunities in the City.

Parking and Business Improvement Area Fund - The Parking and Business Improvement Area Fund is used to account funds collected and expended pursuant to the California Parking and Business Improvement Area Law of 1989. Businesses are assessed for business improvement and promotion activities. Certain businesses are assessed an additional amount to assist in payment of annual obligations to finance the construction of these parking lots. 73 JUNE 30, 2022
Traffic Safety
Road
Maintenance
Rehabilitation
Park
Maintenance Gas Tax
Local
Transportation
Tidelands
Trust Street Lighting Right of Way
ASSETS:

Cash and investments $ 10,957 $ 3,178 $ 31,845 $ 303,934 $ 16,972 $ 330,850 $ 405,052 $ 27,073 Receivables:

Accounts 1,987 46,177 77 25,239 1,850 795 974 65
Inventory - - - - - - - -
Notes receivable - - - - - - - -
Total assets $ 12,944 $ 49,355 $ 31,922 $ 329,173 $ 18,822 $ 331,645 $ 406,026 $ 27,138 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES:

LIABILITIES:

Accounts payable $ - $ - $ 42,229 $ 1,282 $ - $ 6,423 $ 10,280 $ 27,552 Unearned revenue - - - - - 35,671 - -
Total liabilities - - 42,229 1,282 - 42,094 10,280 27,552 DEFERRED INFLOWS OF RESOURCES:

Unavailable revenue - - - - - - -
Total deferred inflows of resources - - - - - - - -
FUND BALANCES:

Nonspendable - - - - - - - -
Restricted for recycling - - - - - - - -
Restricted for cable television access - - - - - - - -
Restricted for recreation services - - - - - 289,551 - - Restricted for streets 12,944 49,355 - 327,891 18,822 - 395,746 - Restricted for housing - - - - - - - -
Restricted for library services - - - - - - - -
Unassigned - - (10,307) - - - - (414)
Total fund balances 12,944 49,355 (10,307) 327,891 18,822 289,551 395,746 (414) Total liabilities, deferred inflows
of resources, and fund balances $ 12,944 $ 49,355 $ 31,922 $ 329,173 $ 18,822 $ 331,645 $ 406,026 $ 27,138

COMBINING BALANCE SHEET
Special Revenue Funds

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS
74 JUNE 30, 2022
Parking and
Business
Improvement
AB 939
Solid Waste
Recreation
Services Housing PEG Fee Library Totals
ASSETS:

Cash and investments $ 14,589 $ 213,435 $ 11,724 $ 727,144 $ 112,706 $ 42,579 $ 2,252,038 Receivables:

Accounts 35 65,452 1,688 3,149 10,790 102 158,380
Inventory - - 33,590 - - - 33,590
Notes receivable - - - 346,900 - - 346,900
Total assets $ 14,624 $ 278,887 $ 47,002 $ 1,077,193 $ 123,496 $ 42,681 $ 2,790,908 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES:

LIABILITIES:

Accounts payable $ 498 $ 18,264 $ 19,549 $ 4,089 $ 2,305 $ 42,070 $ 174,541 Unearned revenue - - - - - - 35,671
Total liabilities 498 18,264 19,549 4,089 2,305 42,070 210,212 DEFERRED INFLOWS OF RESOURCES:

Unavailable revenue - - - 346,900 - - 346,900
Total deferred inflows of resources - - - 346,900 - - 346,900 FUND BALANCES:

Nonspendable - - 33,590 - - - 33,590
Restricted for recycling - 260,623 - - - - 260,623
Restricted for cable television access - - - - 121,191 - 121,191 Restricted for recreation services - - - - - - 289,551
Restricted for streets 14,126 - - - - - 818,884
Restricted for housing - - - 726,204 - - 726,204
Restricted for library services - - - - - 611 611
Unassigned - - (6,137) - - - (16,858)
Total fund balances 14,126 260,623 27,453 726,204 121,191 611 2,233,796 Total liabilities, deferred inflows
of resources, and fund balances $ 14,624 $ 278,887 $ 47,002 $ 1,077,193 $ 123,496 $ 42,681 $ 2,790,908 Special Revenue Funds
COMBINING BALANCE SHEET (continued)

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS
75 NONMAJOR GOVERNMENTAL FUNDS

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE FOR FISCAL YEAR ENDED JUNE 30, 2022
Traffic Safety
Road
Maintenance
Rehabilitation
Park
Maintenance Gas Tax
Local
Transportation
Tidelands
Trust Street Lighting Right of Way
REVENUES:

Taxes $ - $ - $ 153,088 $ - $ - $ - $ 216,174 $ 198,246 Special assessments - - 90,795 - - - - -
Fines and forfeits 23,544 - - - - - - -
Interest (189) 560 (452) (5,020) (236) (5,571) (6,805) (482) Intergovernmental - 266,171 - 310,383 14,693 - - -
Charges for services - - 17,921 - - 324,653 - -
Miscellaneous 2,560 - 3,913 - - 1,491 - 2,500
Total revenues 25,915 266,731 265,265 305,363 14,457 320,573 209,369 200,264 EXPENDITURES:

Current:

General government - - - - - - - -
Public safety 16,896 - - - - - - -
Public works - streets and recycling - - - 164,108 66,244 - 150,487 305,210 Parks and recreation - - 470,507 - - 236,453 - -
Capital outlay - - - 9,055 - - - -
Total expenditures 16,896 - 470,507 173,163 66,244 236,453 150,487 305,210 Excess (deficiency) of revenues
over (under) expenditures 9,019 266,731 (205,242) 132,200 (51,787) 84,120 58,882 (104,946) OTHER FINANCING SOURCES (USES):

Transfers in 2,100 - 248,176 28,000 7,500 24,500 2,600 117,104 Transfers out - (378,070) - - - (12,353) - -
Total other financing sources (uses) 2,100 (378,070) 248,176 28,000 7,500 12,147 2,600 117,104 Net change in fund balances 11,119 (111,339) 42,934 160,200 (44,287) 96,267 61,482 12,158 Fund balance - Beginning of fiscal year 1,825 160,694 (53,241) 167,691 63,109 193,284 334,264 (12,572) Fund balance - End of fiscal year $ 12,944 $ 49,355 $ (10,307) $ 327,891 $ 18,822 $ 289,551 $ 395,746 $ (414)

CITY OF CARPINTERIA
Special Revenue Funds
76 CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (continued) FOR FISCAL YEAR ENDED JUNE 30, 2022
Parking and
Business
Improvement
AB 939
Solid Waste
Recreation
Services Housing PEG Fee Library Totals
REVENUES:

Taxes $ - $ - $ - $ - $ - $ - $ 567,508
Special assessments - - - - - - 90,795
Fines and forfeits - - - - - - 23,544
Interest (247) (3,279) (232) (10,009) (1,748) (851) (34,561) Intergovernmental - - 8,750 - - - 599,997
Charges for services - 245,589 379,498 75,000 42,078 - 1,084,739 Miscellaneous - - 12,494 8,000 3,466 - 34,424
Total revenues (247) 242,310 400,510 72,991 43,796 (851) 2,366,446 EXPENDITURES:

Current:

General government 14,789 - - 24,053 69,816 31,181 139,839 Public safety - - - - - - 16,896
Public works - streets and recycling - 336,318 - - - - 1,022,367 Parks and recreation - - 823,233 - - 167,649 1,697,842
Capital outlay - - 11,377 - - 63,791 84,223
Total expenditures 14,789 336,318 834,610 24,053 69,816 262,621 2,961,167 Excess (deficiency) of revenues
over (under) expenditures (15,036) (94,008) (434,100) 48,938 (26,020) (263,472) (594,721) OTHER FINANCING SOURCES (USES):

Transfers in 2,200 24,000 436,334 - 6,000 264,083 1,162,597 Transfers out - - - - - - (390,423)
Total other financing sources (uses) 2,200 24,000 436,334 - 6,000 264,083 772,174 Net change in fund balances (12,836) (70,008) 2,234 48,938 (20,020) 611 177,453 Fund balance - Beginning of fiscal year 26,962 330,631 25,219 677,266 141,211 - 2,056,343 Fund balance - End of fiscal year $ 14,126 $ 260,623 $ 27,453 $ 726,204 $ 121,191 $ 611 $ 2,233,796 Special Revenue Funds
77 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

TRAFFIC SAFETY FUND - SPECIAL REVENUE FUND
Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Fines and forfeits $ 12,000 $ 22,500 $ 23,544 $ 1,044
Interest 50 50 (189) (239)
Miscellaneous 3,700 2,500 2,560 60
Total revenues 15,750 25,050 25,915 865
EXPENDITURES:

Current:

Public safety:

Personnel services 17,300 18,800 16,896 1,904
Total expenditures 17,300 18,800 16,896 1,904
Excess (deficiency) of revenues
over (under) expenditures (1,550) 6,250 9,019 2,769
OTHER FINANCING SOURCES (USES):

Transfers in - 2,100 2,100 -
Total other financing sources (uses) - 2,100 2,100 -
Net change in fund balance (1,550) 8,350 11,119 2,769
Fund balance - Beginning of fiscal year 1,825 1,825 1,825 - Fund balance - End of fiscal year $ 275 $ 10,175 12,944$ $ 2,769 Budgeted Amounts

CITY OF CARPINTERIA

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

NONMAJOR GOVERNMENTAL FUNDS
78 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

ROAD MAINTENANCE REHABILITATION FUND - SPECIAL REVENUE FUND Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Intergovernmental grant:

SB1 Road maintenance rehabilitation $ 267,400 $ 266,500 $ 266,171 $ (329) Interest 1,250 1,000 560 (440)
Total revenues 268,650 267,500 266,731 (769)
Excess (deficiency) of revenues
over (under) expenditures 268,650 267,500 266,731 (769) OTHER FINANCING SOURCES (USES):

Transfers out (268,650) (428,050) (378,070) 49,980
Total other financing sources (uses) (268,650) (428,050) (378,070) 49,980 Net change in fund balance - (160,550) (111,339) 49,211 Fund balance - Beginning of fiscal year 160,695 160,695 160,695 - Fund balance - End of fiscal year $ 160,695 $ 145 $ 49,355 $ 49,211 Budgeted Amounts

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
79 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

PARK MAINTENANCE FUND - SPECIAL REVENUE FUND
Original Budget Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Taxes and assessments:

Special park tax $ 155,000 $ 148,000 $ 153,088 $ 5,088
Bluffs endowment 57,900 70,400 70,372 (28)
Berm assessment 20,400 20,400 20,423 23
Interest - - (452) (452)
Charges for services:

Park rentals 4,500 17,100 17,921 821
Miscellaneous 3,000 4,000 3,913 (87)
Total revenues 240,800 259,900 265,265 5,365
EXPENDITURES:

Current:

Parks:

Personnel services 89,700 93,050 89,706 3,344
Professional services 168,400 168,400 154,585 13,815
Contract services 27,000 27,000 24,739 2,261
Utilities 111,150 111,150 128,744 (17,594)
Other operating 23,300 48,900 72,733 (23,833)
Total expenditures 419,550 448,500 470,507 (22,007)
Excess (deficiency) of revenues
over (under) expenditures (178,750) (188,600) (205,242) (16,642) OTHER FINANCING SOURCES (USES):

Transfers in 178,750 241,841 248,176 6,335
Total other financing sources (uses) 178,750 241,841 248,176 6,335 Net change in fund balance - 53,241 42,934 (10,307)
Fund balance - Beginning of fiscal year (53,241) (53,241) (53,241) - Fund balance - End of fiscal year $ (53,241) -$ $ (10,307) $ (10,307) Budgeted Amounts

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
80 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

GAS TAX FUND - SPECIAL REVENUE FUND
Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Intergovernmental:

State gas taxes $ 347,050 $ 327,100 $ 310,383 $ (16,717) Charges for services 2,700 - - -
Interest 375 1,000 (5,020) (6,020)
Total revenues 350,125 328,100 305,363 (22,737)
EXPENDITURES:

Current:

Streets:

Personnel services 123,100 121,250 116,802 4,448
Professional services 85,450 17,000 7,854 9,146
Utilities 750 750 799 (49)
Other operating 62,600 59,550 38,653 20,897
Capital Outlay - - 9,055 (9,055)
Total expenditures 271,900 198,550 173,163 25,387
Excess (deficiency) of revenues
over (under) expenditures 78,225 129,550 132,200 2,650
OTHER FINANCING SOURCES (USES):

Transfers in - 28,000 28,000 -
Total other financing sources (uses) - 28,000 28,000 -
Net change in fund balance 78,225 157,550 160,200 2,650 Fund balance - Beginning of fiscal year 167,691 167,691 167,691 - Fund balance - End of fiscal year $ 245,916 $ 325,241 $ 327,891 $ 2,650 Budgeted Amounts

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
81 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

LOCAL TRANSPORTATION FUND - SPECIAL REVENUE FUND
Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Intergovernmental:

Transportation Development Act $ 10,000 $ 13,400 $ 14,693 $ 1,293 Interest 200 200 (236) (436)
Total revenues 10,200 13,600 14,457 857
EXPENDITURES:

Current:

Streets:

Personnel services 59,900 60,100 66,244 (6,144)
Contract services 4,000 - - -
Other operating 1,000 - - -
Total expenditures 64,900 60,100 66,244 (6,144)
Excess (deficiency) of revenues
over (under) expenditures (54,700) (46,500) (51,787) (5,287) OTHER FINANCING SOURCES (USES):

Transfers in - 7,500 7,500 -
Total other financing sources (uses) - 7,500 7,500 -
Net change in fund balance (54,700) (39,000) (44,287) (5,287) Fund balance - Beginning of fiscal year 63,109 63,109 63,109 - Fund balance - End of fiscal year $ 8,409 $ 24,109 $ 18,822 $ (5,287) Budgeted Amounts

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
82 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

TIDELAND TRUST FUND - SPECIAL REVENUE FUND
Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Charges for services $ 307,000 $ 325,000 $ 324,653 $ (347) Interest 500 1,000 (5,571) (6,571)
Miscellaneous 1,300 1,500 1,491 (9)
Total revenues 308,800 327,500 320,573 (6,927)
EXPENDITURES:

Current:

Parks and recreation:

Personnel services 161,550 161,000 144,161 16,839
Professional services 52,950 60,050 53,223 6,827
Contract services 10,000 6,000 2,620 3,380
Utilities 4,300 4,350 4,258 92
Other operating 34,000 34,350 32,191 2,159
Total expenditures 262,800 265,750 236,453 29,297
Excess (deficiency) of revenues
over (under) expenditures 46,000 61,750 84,120 22,370
OTHER FINANCING SOURCES (USES):

Transfers in - 24,500 24,500 -
Transfers out (13,800) (16,500) (12,353) 4,147
Total other financing sources (uses) (13,800) 8,000 12,147 4,147 Net change in fund balance 32,200 69,750 96,267 26,517
Fund balance - Beginning of fiscal year 193,284 193,284 193,284 - Fund balance - End of fiscal year $ 225,484 $ 263,034 $ 289,551 $ 26,517 Budgeted Amounts

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
83 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

STREET LIGHTING DISTRICT FUND - SPECIAL REVENUE FUND
Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Taxes and assessments:

Street lighting ad valorem assessments $ 202,250 $ 206,250 $ 216,174 $ 9,924 Interest 750 2,000 (6,805) (8,805)
Total revenues 203,000 208,250 209,369 1,119
EXPENDITURES:

Current:

Streets:

Personnel services 29,250 30,300 33,032 (2,732)
Professional services 800 800 - 800
Utilities 103,800 103,800 109,894 (6,094)
Other operating 5,000 8,000 7,561 439
Total expenditures 138,850 142,900 150,487 (7,587)
Excess (deficiency) of revenues
over (under) expenditures 64,150 65,350 58,882 (6,468)
OTHER FINANCING SOURCES (USES):

Transfers in - 2,600 2,600 -
Total other financing sources (uses) - 2,600 2,600 -
Net change in fund balance 64,150 67,950 61,482 (6,468) Fund balance - Beginning of fiscal year 334,264 334,264 334,264 - Fund balance - End of fiscal year $ 398,414 $ 402,214 395,746$ $ (6,468) Budgeted Amounts

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
84 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

RIGHT OF WAY FUND - SPECIAL REVENUE FUND
Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Taxes and assessments:

Street right of way special assessments $ 195,200 $ 193,050 $ 198,246 $ 5,196 Interest 150 50 (482) (532)
Miscellaneous - 2,500 2,500 -
Total revenues 195,350 195,600 200,264 4,664
EXPENDITURES:

Current:

Streets:

Personnel services 125,300 121,500 127,391 (5,891)
Professional services 80,750 75,750 90,742 (14,992)
Contract services 5,000 6,000 5,918 82
Utilities 45,600 46,300 46,269 31
Other operating 20,000 35,000 34,890 110
Total expenditures 276,650 284,550 305,210 (20,660)
Excess (deficiency) of revenues
over (under) expenditures (81,300) (88,950) (104,946) (15,996) OTHER FINANCING SOURCES (USES):

Transfers in 81,300 101,522 117,104 15,582
Total other financing sources (uses) 81,300 101,522 117,104 15,582 Net change in fund balance - 12,572 12,158 (414)
Fund balance - Beginning of fiscal year (12,572) (12,572) (12,572) - Fund balance - End of fiscal year $ (12,572) -$ $ (414) $ (414) Budgeted Amounts

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
85 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

PARKING AND BUSINESS IMPROVEMENT FUND - SPECIAL REVENUE FUND Original Final Actual
Variance
with Final
BudgetPositive
(Negative)
REVENUES:

Interest $ 100 $ 100 $ (247) $ (347)
Total revenues 100 100 (247) (347)
EXPENDITURES:

Current:

Personnel services 5,300 6,000 3,704 2,296
Professional services 5,700 5,700 4,800 900
Contract services 4,100 4,100 3,671 429
Other operating 3,200 2,350 2,614 (264)
Total expenditures 18,300 18,150 14,789 3,361
Excess (deficiency) of revenues
over (under) expenditures (18,200) (18,050) (15,036) 3,014 OTHER FINANCING SOURCES (USES):

Transfers in - 2,200 2,200 -
Total other financing sources (uses) - 2,200 2,200 -
Net change in fund balance (18,200) (15,850) (12,836) 3,014 Fund balance - Beginning of fiscal year 26,962 26,962 26,962 - Fund balance - End of fiscal year $ 8,762 $ 11,112 $ 14,126 $ 3,014 Budgeted Amounts

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
86 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE AB 939 SOLID WASTE FUND - SPECIAL REVENUE FUND
Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Charges for services:

Solid waste management fees $ 245,000 $ 245,000 $ 245,589 $ 589 Interest 750 1,000 (3,279) (4,279)
Total revenues 245,750 246,000 242,310 (3,690)
EXPENDITURES:

Current:

Public works:

Personnel services 182,270 198,250 192,431 5,819
Professional services 185,900 103,000 100,968 2,032
Contract services - 26,100 28,257 (2,157)
Utilities 4,680 5,000 2,974 2,026
Other operating 24,150 21,950 11,688 10,262
Total expenditures 397,000 354,300 336,318 17,982
Excess (deficiency) of revenues
over (under) expenditures (151,250) (108,300) (94,008) 14,292 OTHER FINANCING SOURCES (USES):

Transfers in - 24,000 24,000 -
Total other financing sources (uses) - 24,000 24,000 -
Net change in fund balance (151,250) (84,300) (70,008) 14,292 Fund balance - Beginning of fiscal year 330,631 330,631 330,631 - Fund balance - End of fiscal year $ 179,381 $ 246,331 $ 260,623 $ 14,292 Budgeted Amounts

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
87 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

RECREATION SERVICES FUND - SPECIAL REVENUE FUND
Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Charges for services:

Pool and recreation programs $ 348,000 $ 370,850 $ 379,498 $ 8,648 Intergovernmental 8,750 8,750 8,750 -
Interest - - (232) (232)
Miscellaneous 2,100 1,150 12,494 11,344
Total revenues 358,850 380,750 400,510 19,760
EXPENDITURES:

Current:

Personnel services 545,855 573,400 517,655 55,745
Professional services 44,550 72,250 60,025 12,225
Contract services 16,000 16,000 8,962 7,038
Utilities 111,650 118,500 120,406 (1,906)
Other operating 88,500 118,550 116,185 2,365
Capital outlay - 27,000 11,377 15,623
Total expenditures 806,555 925,700 834,610 91,090
Excess (deficiency) of revenues
over (under) expenditures (447,705) (544,950) (434,100) 110,850 OTHER FINANCING SOURCES (USES):

Transfers in 446,805 519,731 436,334 (83,397)
Total other financing sources (uses) 446,805 519,731 436,334 (83,397) Net change in fund balance (900) (25,219) 2,234 27,453
Fund balance - Beginning of fiscal year 25,219 25,219 25,219 - Fund balance - End of fiscal year $ 24,319 -$ 27,453$ $ 27,453 Budgeted Amounts

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
88 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

HOUSING FUND - SPECIAL REVENUE FUND
Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Interest $ 1,600 $ 6,000 $ (10,009) $ (16,009)
Charges for services - - 75,000 75,000
Miscellaneous - 8,000 8,000 -
Total revenues 1,600 14,000 72,991 58,991
EXPENDITURES:

Current:

Professional services 36,725 36,800 24,053 12,747
Total expenditures 36,725 36,800 24,053 12,747
Net change in fund balance (35,125) (22,800) 48,938 71,738 Fund balance - Beginning of fiscal year 677,266 677,266 677,266 - Fund balance - End of fiscal year $ 642,141 $ 654,466 726,204$ $ 71,738

CITY OF CARPINTERIA
Budgeted Amounts

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
89 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

PEG FEE FUND - SPECIAL REVENUE FUND
Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Special assessments $ 46,000 $ 42,000 $ 42,078 $ 78
Interest 375 500 (1,748) (2,248)
Miscellaneous 2,000 2,000 3,466 1,466
Total revenues 48,375 44,500 43,796 (704)
EXPENDITURES:

Current:

Personnel services - - 186 (186)
Professional services 88,500 91,700 69,005 22,695
Other operating 1,400 2,000 625 1,375
Capital outlay 11,700 - - -
Total expenditures 101,600 93,700 69,816 23,884
Excess (deficiency) of revenues
over (under) expenditures (53,225) (49,200) (26,020) 23,180 OTHER FINANCING SOURCES (USES):

Transfers in - 6,000 6,000 -
Total other financing sources (uses) - 6,000 6,000 -
Net change in fund balance (53,225) (43,200) (20,020) 23,180 Fund balance - Beginning of fiscal year 141,211 141,211 141,211 - Fund balance - End of fiscal year $ 87,986 98,011$ 121,191$ $ 23,180 Budgeted Amounts

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
90 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

LIBRARY FUND - SPECIAL REVENUE FUND
Original Final Actual
Variance with
Final BudgetPositive
(Negative)
REVENUES:

Interest $ - $ - $ (851) $ (851)
Total revenues - - (851) (851)
EXPENDITURES:

Current:

Personnel services 197,700 148,050 119,982 28,068
Professional services - 87,000 65,896 21,104
Utilities - 650 83 567
Other operating 8,000 18,250 12,869 5,381
Capital outlay 24,300 73,550 63,791 9,759
Total expenditures 230,000 327,500 262,621 64,879
Excess (deficiency) of revenues
over (under) expenditures (230,000) (327,500) (263,472) 64,028 OTHER FINANCING SOURCES (USES):

Transfers in 230,000 327,500 264,083 (63,417)
Total other financing sources (uses) 230,000 327,500 264,083 (63,417) Net change in fund balance - - 611 611
Fund balance - Beginning of fiscal year - - - -
Fund balance - End of fiscal year -$ -$ 611$ $ 611

CITY OF CARPINTERIA

NONMAJOR GOVERNMENTAL FUNDS

BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Budgeted Amounts
91 92

STATISTICAL

SECTION
93 CITY OF CARPINTERIA

STATISTICAL SECTION
FOR THE FISCAL YEAR ENDING JUNE 30, 2022
Contents
Financial Trends 95
Revenue Capacity 102
Debt Capacity 107
Demographic and Economic Information 112
Operating Information 114
These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.

These schedules contain information to help the reader assess the factors affecting the City's ability to generate its property and sales taxes.

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

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

These schedules contain information about the City's operations and resources to help the reader understand how the City's financial information relates to the services the City provides and the activities it performs.

This part of the City of Carpinteria’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information reveals about the City’s overall financial health. 94 CITY OF CARPINTERIA

SCHEDULE OF NET POSITION BY COMPONENT

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
2018 2019 2020 2021 2022
Governmental activities
Net investment in capital assets $ 21,201,117 $ 22,878,404 $ 28,594,754 $ 32,095,926 $ 34,749,467 Restricted 6,673,049 5,949,116 6,421,673 7,425,708 6,806,924 Unrestricted (623,857) 657,539 1,553,460 1,496,155 5,167,758 Total governmental activities net position $ 27,250,309 $ 29,485,059 $ 36,569,887 $ 41,017,789 $ 46,724,149 Primary government (City wide totals)
Net investment in capital assets $ 21,201,117 $ 22,878,404 $ 28,594,754 $ 32,095,926 $ 34,749,467 Restricted 6,673,049 5,949,116 6,421,673 7,425,708 6,806,924 Unrestricted (623,857) 657,539 1,553,460 1,496,155 5,167,758 Total primary government net position $ 27,250,309 $ 29,485,059 $ 36,569,887 $ 41,017,789 $ 46,724,149 2013 2014 2015 2016 2017
Governmental activities
Net investment in capital assets $ 16,864,680 $ 10,403,137 $ 18,752,543 $ 19,256,641 $ 19,923,896 Restricted 11,693,563 6,498,990 6,635,977 5,949,721 7,159,751 Unrestricted 1,405,742 9,333,445 826,607 1,373,207 (260,945) Total governmental activities net position $ 29,963,985 $ 26,235,572 $ 26,215,127 $ 26,579,569 $ 26,822,702 Primary government (City wide totals)
Net investment in capital assets $ 16,864,680 $ 10,403,137 $ 18,752,543 $ 19,256,641 $ 19,923,896 Restricted 11,693,563 6,498,990 6,635,977 5,949,721 7,159,751 Unrestricted 1,405,742 9,333,445 826,607 1,373,207 (260,945) Total primary government net position $ 29,963,985 $ 26,235,572 $ 26,215,127 $ 26,579,569 $ 26,822,702 95 CITY OF CARPINTERIA

SCHEDULE OF CHANGES IN NET POSITION

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
2013 2014 2015 2016 2017
Expenses
Governmental activities
General government $ 3,771,421 $ 3,643,689 $ 3,392,625 $ 3,945,980 $ 4,089,430 Public safety 3,578,492 2,863,491 3,805,193 3,623,748 3,847,015 Public works 2,571,301 3,072,449 2,516,574 3,173,896 3,316,121 Recreation 1,691,338 1,653,131 1,556,728 1,618,317 1,713,791 Interest on long-term debt 42,115 35,681 28,842 21,665 13,833 Total governmental activities expenses $ 11,654,667 $ 11,268,441 $ 11,299,962 $ 12,383,606 $ 12,980,190 Total primary government expenses $ 11,654,667 $ 11,268,441 $ 11,299,962 $ 12,383,606 $ 12,980,190 Program Revenues
Governmental activities
Charges for services
General government $ 591,751 $ 407,630 $ 373,398 $ 473,436 $ 376,726 Public safety 116,220 116,927 88,528 118,930 102,104
Public works 414,111 615,098 780,293 596,135 611,045
Parks and recreation 1,246,140 1,188,270 987,432 848,388 922,434 Operating grants and contributions 1,537,842 1,858,200 2,006,552 1,255,382 1,050,751 Capital grants and contributions 8,856 - - 333,563 1,169,000 Total governmental activities program revenues $ 3,914,920 $ 4,186,125 $ 4,236,203 $ 3,625,834 $ 4,232,060 Total primary government program revenues $ 3,914,920 $ 4,186,125 $ 4,236,203 $ 3,625,834 $ 4,232,060 Net (Expense)/ Revenue
Governmental activities $ (7,739,747) $ (7,082,316) $ (7,063,759) $ (8,757,772) $ (8,748,130) Total City government $ (7,739,747) $ (7,082,316) $ (7,063,759) $ (8,757,772) $ (8,748,130) General Revenues and Other Changes
in Net Position
Governmental activities
Taxes
Property taxes $ 2,619,423 $ 2,875,344 $ 2,962,918 $ 3,142,567 $ 3,291,947 Sales taxes 1,860,725 1,739,414 2,054,033 2,090,019 1,939,686 Other taxes 2,620,476 2,742,122 3,593,823 3,681,124 3,742,734 Miscellaneous motor vehicle in lieu fees not
restricted to a specific program 61,261 33,299 - - -
Other general revenues 14,039 7,907 53,208 25,242 16,896 Investment earnings 108,605 57,164 (88,082) 183,262 -
Total governmental activities 7,284,529 7,455,250 8,575,900 9,122,214 8,991,263 Total City government $ 7,284,529 $ 7,455,250 $ 8,575,900 $ 9,122,214 $ 8,991,263 Change in net position
Governmental activities $ (455,218) $ 372,934 $ 1,512,141 $ 364,442 $ 243,133 Total City government $ (455,218) $ 372,934 $ 1,512,141 $ 364,442 $ 243,133 96 CITY OF CARPINTERIA
SCHEDULE OF CHANGES IN NET POSITION, Continued

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
2018 2019 2020 2021 2022
Expenses
Governmental activities
General government $ 4,992,268 $ 6,402,259 $ 6,962,506 $ 5,420,633 $ 7,277,140 Public safety 4,015,026 3,839,003 4,205,759 4,222,540 4,848,534 Public works 3,798,587 2,527,811 2,335,610 3,118,807 2,222,126 Recreation 1,734,987 1,536,832 1,627,747 1,749,597 2,228,902 Interest on long-term debt 6,453 - - - -
Total governmental activities expenses $ 14,547,321 $ 14,305,905 $ 15,131,622 $ 14,511,577 $ 16,576,702 Total primary government expenses $ 14,547,321 $ 14,305,905 $ 15,131,622 $ 14,511,577 $ 16,576,702 Program Revenues
Governmental activities
Charges for services
General government $ 460,427 $ 262,758 $ 301,979 $ 566,239 $ 727,724 Public safety 173,263 - - - -
Public works 504,692 729,320 559,981 480,318 305,300
Parks and recreation 792,892 440,442 354,161 808,010 1,084,739 Operating grants and contributions 2,146,260 2,073,316 2,028,774 1,874,733 3,718,249 Capital grants and contributions 1,172,594 560,627 1,395,580 813,619 970,771 Total governmental activities program revenues $ 5,250,128 $ 4,066,463 $ 4,640,475 $ 4,542,919 $ 6,806,783 Total primary government program revenues $ 5,250,128 $ 4,066,463 $ 4,640,475 $ 4,542,919 $ 6,806,783 Net (Expense)/ Revenue
Governmental activities $ (9,297,193) $ (10,239,442) $ (10,491,147) $ (9,968,658) $ (9,769,919) Total City government $ (9,297,193) $ (10,239,442) $ (10,491,147) $ (9,968,658) $ (9,769,919) General Revenues and Other Changes
in Net Position
Governmental activities
Taxes
Property taxes $ 3,580,012 $ 4,298,673 $ 4,686,335 $ 4,939,368 $ 5,188,273 Sales taxes 1,935,212 2,564,179 4,714,243 5,271,570 6,215,507 Other taxes 3,897,842 3,247,767 2,780,435 2,939,406 4,236,470 Miscellaneous motor vehicle in lieu fees not
restricted to a specific program - - - - -
Other general revenues 69,230 1,897,634 4,518,029 538,381 369,876 Investment earnings - 296,110 627,348 141,208 (533,847) Total governmental activities $ 9,482,296 $ 12,304,363 $ 17,326,390 $ 13,829,933 $ 15,476,279 Total City government $ 9,482,296 $ 12,304,363 $ 17,326,390 $ 13,829,933 $ 15,476,279 Change in net position
Governmental activities $ 185,103 $ 2,064,921 $ 6,835,243 $ 3,861,275 $ 5,706,360 Total City government $ 185,103 $ 2,064,921 $ 6,835,243 $ 3,861,275 $ 5,706,360 97 CITY OF CARPINTERIA

SCHEDULE OF FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
2013 2014 2015 2016 2017
General fund
Nonspendable $ 205,646 $ 4,167 $ 4,167 $ 216,537 $ 16,478 Restricted 324,734 324,734 217,091 191,981 179,242
Committed 5,737,366 6,091,164 6,233,213 6,528,226 6,592,489 Assigned - - - - -
Unassigned 1,362,455 1,538,606 1,972,371 1,734,662 1,421,593 Total general fund $ 7,630,201 $ 7,958,671 $ 8,426,842 $ 8,671,406 $ 8,209,802 All other governmental funds
Nonspendable $ 19,766 $ 15,887 $ 26,439 $ 26,439 $ 19,326 Restricted 7,609,684 7,198,891 6,418,886 6,757,800 7,150,509 Committed - - - 34,151 34,151
Unassigned 43,287 42,915 42,912 - -
Total all other governmental funds $ 7,672,737 $ 7,257,693 $ 6,488,237 $ 6,818,390 $ 7,203,986 98 CITY OF CARPINTERIA
SCHEDULE OF FUND BALANCES OF GOVERNMENTAL FUNDS, Continued

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
2018 2019 2020 2021 2022
General fund
Nonspendable $ 556 $ - $ - $ 350 $ -
Restricted 1,141,465 1,721,343 4,168,410 1,438,613 1,116,923 Committed 5,639,967 6,132,441 6,074,608 5,757,473 5,958,673 Assigned - - - 3,645,131 4,153,242
Unassigned 2,181,761 1,268,806 544,306 1,433,398 4,149,872 Total general fund $ 8,963,749 $ 9,122,590 $ 10,787,324 $ 12,274,965 $ 15,378,710 All other governmental funds
Nonspendable $ 32,441 $ 29,633 $ 30,630 $ 34,960 $ 33,590 Restricted 5,531,584 5,951,166 6,321,701 6,180,379 5,979,552 Committed 34,151 10,914 - - -
Unassigned - (30,818) (31,405) (75,554) (16,858)
Total all other governmental funds $ 5,598,176 $ 5,960,895 $ 6,320,926 $ 6,139,785 $ 5,996,284 99 CITY OF CARPINTERIA

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
2013 2014 2015 2016 2017
Revenues
Taxes $ 7,348,781 $ 7,862,769 $ 8,610,774 $ 8,913,710 $ 8,974,367 Licenses and permits 157,406 109,909 106,271 115,914 136,296 Fines and forfeits 116,099 116,705 88,431 119,233 101,871 Charges for services 1,558,431 1,600,991 1,384,306 1,255,899 1,235,012 Special assessments 227,055 221,724 226,954 223,300 227,596 Intergovernmental 1,521,800 2,274,809 1,377,172 1,600,265 2,220,803 Investment earnings 101,954 96,005 595,462 232,183 16,167 Other revenues 338,644 279,974 422,733 287,544 311,211
Total revenues 11,370,170 12,562,886 12,812,103 12,748,048 13,223,323 Expenditures
General government 3,288,772 3,244,566 3,388,728 3,656,340 3,811,276 Public safety 3,415,221 3,445,409 3,792,309 3,608,378 3,576,255 Parks and recreation 1,326,966 1,153,380 1,256,754 1,380,332 1,474,515 Planning and public works 1,878,396 1,904,318 2,152,697 2,114,983 2,183,728 Capital outlay 1,390,970 2,718,834 2,121,720 1,234,048 2,077,057 Debt service
Principal 135,000 145,000 145,000 155,000 160,000
Interest 44,196 37,953 31,138 24,250 16,500
Total expenditures 11,479,521 12,649,460 12,888,346 12,173,331 13,299,331 Excess (deficiency) of revenues
over (under) expenditures (109,351) (86,574) (76,243) 574,717 (76,008) Other Financing Sources (Uses)
Transfers in 1,591,130 1,699,086 1,703,420 2,451,170 2,462,162 Transfers out (1,591,130) (1,699,086) (1,703,420) (2,451,170) (2,462,162) Total other financing sources - - - - -
Net change in fund balances $ (109,351) $ (86,574) $ (76,243) $ 574,717 $ (76,008) Debt service as a percentage of
noncapital expenditures 1.81% 1.88% 1.66% 1.67% 1.60%

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE OF

GOVERNMENTAL FUNDS AND DEBT SERVICE RATIO
100

CITY OF CARPINTERIA

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
2018 2019 2020 2021 2022
Revenues
Taxes $ 9,353,024 $ 10,110,619 $ 12,181,011 $ 13,151,630 $ 15,640,250 Licenses and permits 142,644 262,758 301,979 258,386 278,926 Fines and forfeits 173,122 67,292 75,501 69,300 109,601 Charges for services 1,089,196 1,169,762 914,142 1,581,578 1,838,837 Special assessments 208,339 562,571 119,834 102,585 90,795 Intergovernmental 3,342,497 2,451,590 2,028,774 2,691,018 4,689,020 Investment earnings 102,953 296,110 627,348 82,559 (533,847) Other revenues 320,649 1,450,124 5,718,274 435,796 169,480 Total revenues 14,732,424 16,370,826 21,966,863 18,372,852 22,283,062 Expenditures
General government 4,466,576 5,859,713 6,168,332 5,165,320 5,707,822 Public safety 3,746,553 3,859,754 4,172,589 4,222,540 4,848,534 Parks and recreation 1,430,897 1,338,586 1,482,383 1,709,143 2,228,902 Planning and public works 3,288,119 2,167,037 1,819,008 2,100,261 2,222,126 Capital outlay 2,473,642 2,741,769 6,549,371 4,126,356 4,315,434 Debt service
Principal 170,000 - - - -
Interest 8,500 - - - -
Total expenditures 15,584,287 15,966,859 20,191,683 17,323,620 19,322,818 Excess (deficiency) of revenues
over (under) expenditures (851,863) 403,967 1,775,180 1,049,232 2,960,244 Other Financing Sources (Uses)
Transfers in 2,910,863 3,420,917 2,236,358 3,347,853 3,726,095 Transfers out (2,910,863) (3,420,917) (2,236,358) (3,347,853) (3,726,095) Total other financing sources - - - - -
Net change in fund balances $ (851,863) $ 403,967 $ 1,775,180 $ 1,049,232 $ 2,960,244 Debt service as a percentage of
noncapital expenditures 1.38% 0.00% 0.00% 0.00% 0.00%

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS AND DEBT SERVICE RATIO, Continued
101

CITY OF CARPINTERIA

TAX REVENUES BY SOURCE, GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
Transient
Fiscal Property Sales Occupancy Franchise
Year Tax Tax Tax Tax Other Taxes Total
2013 $ 3,311,362 $ 1,739,414 $ 1,631,428 $ 552,788 $ 113,789 $ 7,348,781 2014 3,308,510 1,900,971 1,923,538 602,583 127,167 7,862,769 2015 3,411,370 2,054,033 2,369,762 634,782 140,827 8,610,774 2016 3,623,079 2,090,019 2,379,751 660,231 160,630 8,913,710 2017 3,788,813 1,939,686 2,503,821 614,506 127,541 8,974,367 2018 4,106,134 1,935,212 2,462,092 708,595 140,991 9,353,024 2019 4,298,673 2,564,179 2,635,754 612,013 57,718 10,168,337 2020 4,686,335 4,714,243 2,023,128 757,307 48,859 12,229,872 2021 4,940,654 5,271,570 2,209,191 689,056 41,159 13,151,630 2022 5,188,273 6,215,507 3,487,613 685,283 63,574 15,640,250 102

CITY OF CARPINTERIA

ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
Taxable Assessed
Value as Percentage
Fiscal Total Direct Estimated Actual of Estimated Actual Year Secured Unsecured Totals Tax Rate Taxable Value Taxable Value 2013 $ 1,649,207,464 $ 106,715,505 $ 1,755,922,969 1.00% $ 4,275,469,381 41.07% 2014 1,726,261,900 112,576,204 1,838,838,104 1.00% 4,476,477,899 41.08% 2015 1,828,344,041 124,049,385 1,952,393,426 1.00% 4,748,073,510 41.12% 2016 1,919,853,476 124,041,961 2,043,895,437 1.00% 4,976,836,491 41.07% 2017 2,011,828,207 128,079,932 2,139,908,139 1.00% 5,212,541,849 41.05% 2018 2,152,174,030 151,088,408 2,303,262,438 1.00% 5,596,275,658 41.16% 2019 2,273,924,309 164,475,978 2,438,400,287 1.00% 5,919,776,455 41.19% 2020 2,354,028,360 167,969,241 2,521,997,601 1.00% 6,125,026,959 41.18% 2021 2,507,884,649 148,209,784 2,656,094,433 1.00% 6,481,439,885 40.98% 2022 2,637,827,737 140,289,211 2,778,116,948 1.00% 6,794,982,501 40.88% Notes:

Assessed Taxable Values
1) Property in Santa Barbara County is assessed at market value in the year in which the property is exchanged pursuant to a sale. In years thereafter, the assessed value is increased by one percent as required by state law. Based upon the frequency of property exchanges, assessed value is estimated to be about 40 percent of actual value for real property and about 70 percent for personal property. Estimated actual value is calculated by dividing assessed value by those percentages. Tax rates are per $100 of assessed values. 2) In 1978, the voters of the State of California passed Proposition 13, which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only reassessed at a time that it is sold to a new owner. At that point, the assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. The County does not provide breakout of residential, commercial and industrial assessed values to the cities.

Source: Santa Barbara County Auditor- Controller
103

CITY OF CARPINTERIA

DIRECT AND OVERLAPPING PROPERTY TAX RATES

LAST TEN FISCAL YEARS
(RATES PER $100 OF ASSESSED VALUE)
General
Fiscal Basic Obligation School Special
Year Rate Debt Rate Districts Districts
2013 1.00% 0.00% 0.00635% 0.00% 1.0064%
2014 1.00% 0.00% 0.00635% 0.00% 1.0064%
2015 1.00% 0.00% 0.00635% 0.00% 1.0064%
2016 1.00% 0.00% 0.00635% 0.00% 1.0064%
2017 1.00% 0.00% 0.00635% 0.00% 1.0064%
2018 1.00% 0.00% 0.05571% 0.00% 1.0557%
2019 1.00% 0.00% 0.05571% 0.00% 1.0557%
2020 1.00% 0.00% 0.05151% 0.00% 1.0515%
2021 1.00% 0.00% 0.05151% 0.00% 1.0515%
2022 1.00% 0.00% 0.05113% 0.00% 1.0511%
Direct Rates Overlapping Rates
Total Direct &
Overlapping Tax
Note: In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1% fixed amount. This 1% is shared by all taxing agencies for which the subject property resides within. In addition to the 1% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of school and water district bonds.

Source: Santa Barbara County Auditor-Controller
104

CITY OF CARPINTERIA

PRINCIPAL PROPERTY TAX PAYERS

CURRENT YEAR AND NINE YEARS AGO
Percentage of Percentage of
Taxable Total City Taxable Total City
Assessed Taxable Assessed Taxable
Rank Taxpayer Value Assessed Value Value Rank Assessed Value 1 LINKEDIN CORPORATION $ 48,955,191 1.76% $ 11,359,975 10 0.65% 2 SHEPARD PLACE LTD 44,639,633 1.61% - 0.00%
3 RBE CARPINTERIA LLC 44,000,000 1.58% - 0.00%
4 ROIC CASITAS PLAZA, LLC 26,833,320 0.97% - 0.00%
5 G6 HOSPITALITY PROPERTY LLC 25,092,673 0.90% - 0.00%
6 LAVENDER BLUE, LP 19,300,646 0.69% - 0.00%
7 STEADFAST CAARPINTERIA SENIOR, LLC 17,946,953 0.65% - 0.00% 8 6267 CARP AVE LLC 17,946,421 0.65% 16,090,823 2 0.92% 9 BEGA/US, INC 17,487,947 0.63% 14,968,459 4 0.85%
10 BBH HOLDINGS, LLC (CA) 15,063,943 0.54% - 0.00%
VENCO, INC 0.00% 19,830,590 1 1.13%
RESCAL LAGUINTAS 73, LLC 0.00% 14,978,044 3 0.85%
CARP ONE LLC 0.00% 14,701,164 5 0.84%
CARP TWO LLC 0.00% 14,076,249 6 0.80%
SCHAFF, VICTOR WILLIAM 0.00% 13,711,894 7 0.78%
CARPI, LLC 0.00% 12,302,935 8 0.70%
HMBL, LLC 0.00% 11,615,379 9 0.66%
TOTAL $ 277,266,727 9.98% $ 143,635,512 8.18%
Source: Santa Barbara County Auditor- Controller
2022 2013
105

CITY OF CARPINTERIA

PROPERTY TAX LEVIES AND COLLECTIONS

LAST TEN FISCAL YEARS
Total Tax
Fiscal Levy for Percentage Percentage
Year Fiscal Year Amount of Levy Amount of Levy
2013 $ 1,536,286 $ 1,520,728 99.0% $ 14,903 $ 1,535,631 100.0% 2014 1,606,334 1,593,519 99.2% 12,179 1,605,698 100.0%
2015 1,702,720 1,688,463 99.2% 13,323 1,701,786 99.9%
2016 1,780,112 1,762,381 99.0% 13,312 1,775,693 99.8%
2017 1,863,185 1,847,951 99.2% 11,551 1,859,502 99.8%
2018 2,001,901 1,978,832 98.8% 17,861 1,996,693 99.7%
2019 2,306,494 2,280,017 98.9% 19,598 2,299,615 99.7%
2020 2,385,984 2,351,981 98.6% 25,133 2,377,114 99.6%
2021 2,515,399 2,480,701 98.6% 24,626 2,505,327 99.6%
2022 2,639,701 2,610,648 98.9% - 2,610,648 98.9%
Total Tax
Fiscal Levy for Percentage Percentage
Year Fiscal Year Amount of Levy Amount of Levy
2013 $ 271,906 $ 269,153 99.0% $ 2,638 $ 271,791 100.0% 2014 284,731 282,460 99.2% 2,159 284,619 100.0%
2015 302,164 299,634 99.2% 2,364 301,998 99.9%
2016 315,757 312,612 99.0% 2,361 314,973 99.8%
2017 330,668 327,964 99.2% 2,050 330,014 99.8%
2018 356,018 351,915 98.8% 3,176 355,091 99.7%
2019 179,299 177,240 98.9% 1,524 178,764 99.7%
2020 185,725 183,078 98.6% 1,956 185,034 99.6%
2021 195,830 193,128 98.6% 1,917 195,045 99.6%
2022 204,890 202,635 98.9% - 202,635 98.9%
Collections within the Fiscal
Year of the Levy
Total Collections
To Date
Note: Taxes collected have been restated to reflect available data from the Santa Barbara County Auditor- Controller.

Source: Santa Barbara County Auditor- Controller
Collections in
Subsequent
Years
City of Carpinteria
Carpinteria Street Lighting District #1
Collections within the Fiscal Total Collections
Year of the Levy To Date
Collections in
Subsequent
Years
106

CITY OF CARPINTERIA

RATIOS OF OUTSTANDING DEBT BY TYPE

LAST TEN FISCAL YEARS
Certificates Total
Fiscal of Outstanding Percentage of Debt per
Year Participation Debt Personal Income Population Capita 2013 $ 775,000 $ 775,000 0.15% 13,099 $ 59
2014 630,000 630,000 0.12% 13,442 47
2015 485,000 485,000 0.09% 13,547 36
2016 330,000 330,000 0.06% 13,928 24
2017 170,000 170,000 0.03% 13,950 12
2018 - - 0.00% 13,849 -
2019 - - 0.00% 13,680 -
2020 - - 0.00% 13,335 -
2021 - - 0.00% 13,361 -
2022 - - 0.00% 12,963 -
Source: California Department of Finance
Governmental
Activities
107

CITY OF CARPINTERIA

RATIOS OF GENERAL BONDED DEBT OUTSTANDING

LAST TEN FISCAL YEARS
Percentage of
General Lease Actual Taxable
Fiscal Obligation Revenue Value of Per
Year Bonds Bonds Total Property Capita
2013 - - - - -
2014 - - - - -
2015 - - - - -
2016 - - - - -
2017 - - - - -
2018 - - - - -
2019 - - - - -
2020 - - - - -
2021 - - - - -
2022 - - - - -
Note: The City did not have any General Bonded Debt during this period.

General Bonded Debt Outstanding
108

CITY OF CARPINTERIA

DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
AS OF JUNE 30, 2022
2021-22 Assessed Valuation: $2,778,116,948
Total Debt % City’s Share of
6/30/2022 Applicable 1 Debt 6/30/2022
Overlapping Tax and Assessment Debt:

Santa Barbara Community College District $ 53,435,000 4.369% $ 2,334,575 Carpinteria Unified School District 92,175,000 36.332% 32,956,387 Total Overlapping Tax and Assessment Debt $ 35,290,962
Overlapping General Fund Debt:

Santa Barbara County General Fund Obligations $ 27,125,000 2.943% $ 798,289 Total Gross Overlapping General Fund Debt $ 798,289
Less: Santa Barbara County Supported Obligations (53,857) Total Net Overlapping General Fund Debt $ 744,432
Total Gross Overlapping Debt2
$ 36,089,251
Total Net Overlapping Debt $ 36,035,394
Notes:
1 2
Ratios to 2021-22 Assessed Valuation:

Total Overlapping Tax and Assessment Debt 1.26%
Gross Combined Total Debt 1.30%
Net Combined Total Debt 1.30%
Sources: California Municipal Statistics, Inc.

The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value.

Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the City divided by the district's total taxable assessed value.

Excludes tax and revenue anticipation notes, revenue, mortgage revenue and tax allocation bonds and non-bonded capital lease obligations.
109

CITY OF CARPINTERIA

LEGAL DEBT MARGIN INFORMATION

LAST TEN FISCAL YEARS
Total Net Debt
Total Net Debt Applicable to the
Fiscal Debt Applicable Legal Debt Limit as a Percentage Year Limit To Limit Margin of Debt Limit
2013 $ 65,847,111 $ - $ 65,847,111 0.00%
2014 68,956,429 - 68,956,429 0.00%
2015 73,214,247 - 73,214,247 0.00%
2016 76,646,079 - 76,646,079 0.00%
2017 80,246,555 - 80,246,555 0.00%
2018 86,372,341 - 86,372,341 0.00%
2019 91,440,011 - 91,440,011 0.00%
2020 94,574,910 - 94,574,910 0.00%
2021 99,603,541 - 99,603,541 0.00%
2022 104,179,386 - 104,179,386 0.00%
Legal Debt Margin Calculation for Fiscal Year 2022
Total Assessed Property Value $ 2,778,116,948
Debt limit (3.75% of assessed value) 104,179,386
Less debt applicable to limit:

General obligation bonds -
Total debt applicable to limit -
Legal debt margin $ 104,179,386
Source: Santa Barbara County Auditor- Controller
Note: The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value.

Effective with the 1981/82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion and assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state. 110

CITY OF CARPINTERIA

PLEDGED REVENUE COVERAGE

LAST TEN FISCAL YEARS
Special Capital
Fiscal Assessment Impact
Year Collections Fees Principal Interest Coverage
2013 $ - $ - $ - $ - $ -
2014 - - - - -
2015 - - - - -
2016 - - - - -
2017 - - - - -
2018 - - - - -
2019 - - - - -
2020 - - - - -
2021 - - - - -
2022 - - - - -
Note: The City had no Pledged Revenues during this period.

Special Assessment Bonds
Debt Service
111

CITY OF CARPINTERIA

DEMOGRAPHIC AND ECONOMIC STATISTICS

FOR THE LAST TEN FISCAL YEARS
Fiscal Personal Per Capita Unemployment
Year Population Income Personal Income Rate
2013 13,099 $ 589,455,000 $ 45,000 6.3%
2014 13,442 639,839,200 47,600 5.4%
2015 13,547 673,285,900 49,700 4.7%
2016 13,928 706,066,032 50,694 4.6%
2017 13,950 721,326,600 51,708 4.5%
2018 13,849 508,119,810 36,690 3.9%
2019 13,680 580,100,400 42,405 3.4%
2020 13,335 593,487,510 44,506 4.9%
2021 13,361 621,727,413 46,533 5.5%
2022 12,963 603,207,279 46,533 2.3%
Sources: EDD Unemployment Rate and Labor Force
Sources: University of California UCSB
112

CITY OF CARPINTERIA

PRINCIPAL EMPLOYERS

CURRENT YEAR AND NINE YEARS AGO
Percentage of Percentage of
Total City Total City
Employer Rank Employees Employment Rank Employees Employment Procore 1 850 9.14%
Agilent (formerly DAKO) 2 400 4.30% 3 343 2.20%
Carpinteria Unified School District 3 365 3.92% 2 350 2.25% LinkedIn 4 312 3.35%
Nusil Technology 5 284 3.05% 1 391 2.51%
Gigavac 6 232 2.49%
Bega- US 7 160 1.72%
Continental Auto Systems 8 121 1.30%
AGIA, Inc. 9 120 1.29% 5 161 1.03%
Albertsons 10 120 1.29% 9 101 0.65%
Lynda.com 4 303 1.95%
Helix Medical Inc. 6 150 0.96%
TE Connectivity 7 130 0.83%
CKE (Carl Karchler Enterprises) 8 110 0.71%
Plan Member Services 10 90 0.58%
2,964 31.85% 2,129 13.67%
Sources: Carpinteria Sanitary District
2022 2013
113

CITY OF CARPINTERIA

EMPLOYEES BY FUNCTION
Last Ten Fiscal Years
2013 2014 2015 2016 2017 2018 2019 2020* 2021 2022
General Government:

City Council 5 5 5 5 5 5 5 5 5 5
City Clerk 2 2 2 2 2 2 2 3 3 2
City Manager 4 4 4 4 4 4 4 4 5 5
Public Safety 0 0 0 0 0 0 0 0 0 0
Administrative Services:

Finance 2 2 2 2 2 2 2 3 4 3
Community Development:

Planning 5 5 5 5 5 5 5 5 5 5
Building 1 1 1 1 1 1 1 1 1 1
Code Compliance 3 3 3 3 3 3 3 4 4 4
Public Works:

Public Works Administration 4 4 4 4 4 4 4 4 4 4
Roads and Streets 5 5 5 5 5 5 5 6 5 4
Parks, Recreation & Public Facilities:

Parks and Rec. Administration 4 4 4 4 4 4 4 4 4 4
Facilities 0 0 0 0 0 0 0 2 3 3
Community Pool/Beach Services 8 8 8 8 8 8 8 21 34 52
Totals 43 43 43 43 43 43 43 62 77 92
Department/ Program
Note: No full-time equivalent employees are shown for Police because the City contracts with the Santa Barbara Sheriff's Department for services.

Full-time Equivalent Employees as of June 30
* In FY2020 basis changed from an average of headcount to the number of employees on the last payroll of the fiscal year, plus City Council who is paid monthly.
114

CITY OF CARPINTERIA

OPERATING INDICATORS BY FUNCTION/ PROGRAM

LAST TEN FISCAL YEARS
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Public Safety:

Traffic violations 750 760 735 735 735 1,445 1,778 1,766 1,699 1,739 Planning:

Building permits issued 276 237 246 285 279 282 310 267 269 286 Public works:

Miles streets resurfaced 0.00 0.07 0.67 0.67 0.00 0.00 0.00 3.50 2.25 2.50 Parks:

Jr. Lifeguard Participants 190 213 190 190 200 185 170 148 150 156 Swimming pool admissions 32,883 33,091 32,005 32,005 33,000 42,000 33,000 24,530 45,309 48,120 Sources: City of Carpinteria
Function/ Program
Fiscal Year
115

CITY OF CARPINTERIA

CAPITAL ASSET STATISTICS BY FUNCTION

LAST TEN FISCAL YEARS
Function/Program 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Public Safety:

Stations 1 1 1 1 1 1 1 1 1 1
Patrol units 2 2 2 2 2 2 2 2 2 2
Public Works:

Miles of streets 33 33 33 33 33 33 33 33 33 33
Streetlights 630 631 631 631 631 631 631 631 631 631
Traffic signals 3 3 3 3 3 3 3 4 4 4
Parks:

Community centers 1 1 1 1 1 1 1 1 1 1
Parks 12 12 12 12 12 12 12 13 13 13
Park acreage 100 103 103 103 103 103 103 124 124 124
Sources: City of Carpinteria
Fiscal Year
116

ATTACHMENT B
Auditor's report on internal controls
Moss, Levy & Hartzheim LLP
Certified Public Accountants

INDEPENDENT AUDITORS' 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
Honorable Mayor and City Council
City of Carpinteria
Carpinteria, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Carpinteria (the City), as of and for the fiscal year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated February 16, 2023.

Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) 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 the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City of Carpinteria's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance 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 entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Santa Maria, California
February 16, 2023
2400 Professional Parkway, Suite 205 Santa Maria, CA 93455 Tel 805.925.2579 Fax 805.925.2147 mlhcpas.com BEVERLY HILLS· CULVER CITY· SANTA MARIA

ATTACHMENT C
Auditor's report on appropriations limit calculations
Moss, Levy & Hartzheim LLP
Certified Public Accountants
Independent Accountant's Report on Agreed-Upon Procedures Applied to Appropriations Limit Worksheets
The City Council of the
City of Carpinteria
We have performed the procedures enumerated below, which were agreed to by City of Carpinteria and the League of California Cities (as presented in the League publication entitled Article XIIIB Appropriations Limitation Uniform Guidelines), solely to assist you in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution for the fiscal year ended June 30, 2023.

City of Carpinteria' management is responsible for the Appropriations Limit Exhibit A. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in the report. Consequently, we make no representation regarding the sufficiency of the procedures described below, either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our findings were as follows:

1. We obtained the completed worksheets (or other alternative computations) and compared the limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheets to those that were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of these procedures.

2. For the accompanying Appropriations Limit Exhibit A, we multiplied line 1, last fiscal year's limit, by line 4, total adjustments, and compared the resulting amount to line 5, this fiscal year's limit.

Finding: No exceptions were noted as a result of these procedures.

3. We compared the current fiscal year information presented in the accompanying Exhibit A to the other worksheets described in No. 1 above.

Finding: No exceptions were noted as a result of these procedures.

4. We compared the prior fiscal year appropriations limit presented in the accompanying Exhibit A to the prior fiscal year appropriations limit adopted by the City Council during the prior fiscal year.

Finding: No exceptions were noted as a result of these procedures.

We were not engaged to and did not conduct an audit, the objective of which would be the expression of an opinion on the accompanying Appropriations Limit Exhibit A. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. No procedures have been performed with respect to the determination of the appropriation limit for the base fiscal year, as defined by Article XIII-B of the California Constitution.
2400 Professional Parkway, Suite 205 Santa Maria, CA 93455 Tel 805.925.2579 Fax 805.925.2147 mlhcpas.com BEVERLY HILLS· CULVER CITY· SANTA MARIA
This report is intended solely for the information and use of the City Council and management of the City of Carpinteria and is not intended to be and should not be used by anyone other than these specified parties.

February 16, 2023
Santa Maria, California
2 Exhibit A
Appropriation Limit
Calculation of Limitation
Appropriation limit for fiscal year ended June 30, 2022:

Adjustment Factors: % Ratio
Population Factor (County) 1.0014
Economic Factor (Per Capita) 1.0755
Population Factor x Economic Ratio (per capita personal income) Appropriation limit for fiscal year ended June 30, 2023:
$ 19,643,130

1.0770
$ 21,155,763
The appropriation limitations imposed by Proposition 4 and 111 created restrictions on the amount of revenue that can be budgeted for expenditures in any fiscal year. Not all revenues are restricted by the limit, only those which are referred to as "proceeds of taxes." The purpose of the law is to limit government spendng by putting a cap on the total proceeds of taxes that may be appropriated each year. This limit is increased annually through a formula that takes into consideration changes in population each year. This limit is increased annually through a formula that takes into consideration changes in population (City or County, whichever is higher) and an economic factor (California per capita income). The City of Carpinteria is not constrained in the current budget by these limits.

Fiscal Year Appropriations Limit Subject to Limit Difference 2005-2006 $ 11,723,977 $ 5,607,458 $ 6,116,519
2006-2007 $ 12,315,004 $ 5,925,586 $ 6,389,418
2007-2008 $ 12,985,349 $ 6,348,345 $ 6,637,004
2008-2009 $ 13,714,409 $ 6,348,345 $ 7,366,064
2009-2010 $ 13,967,791 $ 6,487,550 $ 7,480,241
2010-2011 $ 13,764,114 $ 6,668,805 $ 7,095,309
2011-2012 $ 14,218,237 $ 6,668,805 $ 7,549,432
2012-2013 $ 14,820,659 $ 6,971,760 $ 7,848,899
2013-2014 $ 15,690,091 $ 7,539,980 $ 8,150,111
2014-2015 $ 16,046,919 $ 7,347,919 $ 8,699,000
2015-2016 $ 16,844,836 $ 8,618,964 $ 8,225,872
2016-2017 $ 17,921,573 $ 9,030,925 $ 8,890,648
2017-2018 $ 18,759,416 $ 8,488,814 $ 10,270,602
2018-2019 $ 19,615,138 $ 8,863,000 $ 10,752,138
2019-2020 $ 20,457,913 $ 10,622,400 $ 9,835,513
2020-2021 $ 21,276,168 $ 11,206,800 $ 10,069,368
2021-2022 $ 19,643,130 $ 12,094,600 $ 7,548,530
2022-2023 $ 21,155,763 $ 14,177,600 $ 6,978,163

ATTACHMENT D
Auditor's required Letter to Those Charged with Governance Moss, Levy & Hartzheim LLP
Certified Public Accountants
February 16, 2023
To the City Council of the
City of Carpinteria
We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Carpinteria as of and for the fiscal year ended June 30, 2022.

Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated September 29, 2022. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City of Carpinteria are described in Note 1 to the financial statements. We noted no transactions entered into by the governmental unit during the fiscal year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

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

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

Management's estimate of the useful lives of capital assets is based on experience with other capital assets and on their standard table of useful lives. We evaluated the key factors and assumptions used to develop the useful lives of capital assets in determining that it is reasonable in relation to the financial statements taken as a whole.

Management's estimate of the allowance for bad debt is based on their past experience with the collectability of the billings to their customers. We evaluated the key factors and assumptions used to develop the allowance for bad debt in determining that it is reasonable in relation to the financial statements taken as a whole.

Management's estimate of the net pension liability and deferred inflows and outflows related to pension are based on the CalPERS actuary's expertise and experience. We evaluated the key factors and assumptions used to develop the net pension liability and deferred inflows and outflows related to pension in determining that it is reasonable in relation to the financial statements taken as a whole.

Management's estimate of the other postemployment benefits (OPEB) liability and deferred inflows and outflows is based on the actuary's expertise and experience. We evaluated the key factors and assumptions used to develop the OPEB liability and deferred inflows and outflows in determining that it is reasonable in relation to the financial statements taken as a whole.

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

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit. 2400 Professional Parkway, Suite 205 Santa Maria, CA 93455 Tel 805.925.2579 Fax 805.925.2147 mlhcpas.com BEVERLY HILLS· CULVER CITY· SANTA MARIA
2 Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.

Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit's financial statements taken as a whole.

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

Management Representations
We have requested certain representations from management that are included in the management representation letter dated February 16, 2023.

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

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

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

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

Very truly yours,
Santa Maria, California
Agenda Item No. 15
Agenda Item No. 15 has been moved to the March 13, 2023 City Council meeting.

City of Carpinteria
Cour.rcr- Aceruon Srerr Reponr
February 27,2023

ITEM FOR COUNCIL CONSIDERATION
Proposed correspondence to the County of Santa Barbara regarding the County's Draft 2023 - 2031 Housing Element Update.

STAFF RECOMMENDATION
Approve the letter to be sent to the County of Santa Barbara regarding the County's Draft 2023 -2031 Housing Element Update.

Sample Motion: I move to approve the letter to be sent to the County of Santa Barbara regarding the Draft 2023 -2031 Housing Element Update.

BACKGROUND
ln June, 2021, County planners began preparing the Santa Barbara County 2023-2031 Housing Element Update. Similar to the analysis the City performed to update Carpinteria's Housing Element, the County analyzed potential candidate sites available for residential development throughout the unincorporated County areas.

On November 10,2022, the County released an interactive map identifying potential properties for rezone to high density residential zoning designations to include in its draft Housing Element Update as part of the County's strategy to meet its Regional Housing Needs Assessment (RHNA) allocation. Viewers are able to see the different areas of the County where sites may be rezoned, and can also see currently-proposed housing projects in the unincorporated County that are being included in the draft Housing Element. In most cases, the type or intensity of development that would be allowed on properties would change as a result of the contemplated rezones. The interactive map displays 45 sites throughout the unincorporated county that are identified as potential rezones. The map identifies more potential rezone sites than are needed to meet the County's RHNA allocation, and will provide County decision-makers flexibility in determining which sites to be rezoned. The interactive map is available online at the County's Housing Element Update webpage:
https://www.countyofsb. orq/3 1 77lHousinq-Element-U pdate Santa Barbara County Housing Element Update Comment Letter February 27,2023

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Carpinteria City CouncilFebruary 27, 2023

Carpinteria City Council
February 27, 2023