Agenda packet — Carpinteria City Council, December 11, 2023 (part 1 of 2)

City of Carpinteria
City Council Regular Meeting Agenda
Monday, December 11, 2023
Council Chamber, 5775 Carpinteria Avenue, Carpinteria, CA 93013 5:30 p.m. Regular Meeting
In-Person and Virtual Participation Options
AMENDED AGENDA – REMOVED ITEM NO. 9
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.

City Council Regular Meeting Agenda
December 11, 2023

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• 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 [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 in-person 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

PLEDGE OF ALLEGIANCE
COUNCILMEMBER(S) REQUEST FOR REMOTE PARTICIPATION UNDER AB 2449:

The City Council may consider Councilmember(s) request to participate in the meeting remotely under the regulations of AB 2449 by making the necessary findings and voting on whether the Councilmember(s) may participate remotely.

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:

1. Presentation of Youth Apprenticeship Readiness Accelerator (YARA) Program.

2. Administer Oath of Office to City Manager Michael Ramirez.

RECESS FOR PHOTOGRAPHS

RECONVENE THE REGULAR MEETING OF THE CITY COUNCIL
City Council Regular Meeting Agenda
December 11, 2023

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TEMPORARY ADJOURNMENT FOR THE PURPOSE OF HOLDING THE MONTHLY

MEETING OF THE CARPINTERIA LIBRARY BOARD OF TRUSTEES

RECONVENE THE REGULAR MEETING OF THE CITY COUNCIL

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.

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.

3. Approve the minutes of the regular meeting held November 27, 2023 and the special joint meeting held December 4, 2023.

4. Receive and file the Expenditures for the period beginning November 20, 2023 and ending December 1, 2023.

City Council Regular Meeting Agenda
December 11, 2023

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5. Adopt Ordinance No. 774 (second reading), amending Chapter 2.06 of Title 2 (City Council District Elections) and Chapter 3.34 of Title 3 (Revenue and Finance). (This motion requires a roll call vote.)
ADMINISTRATIVE MATTERS:

6. Approval and adoption of Resolution No. 6283, amending the composition of the Ad hoc Harbor Seal Advisory Committee by adding alternate public members.

Recommendation: Approve and adopt Resolution No. 6283, amending the composition of the Ad hoc Harbor Seal Advisory Committee by adding alternate public members and designations.

Staff Presenter: Brian C. Barrett, City Clerk
a. Staff Report
b. Public Comment
c. City Council Determination

7. Approval and adoption of urgency Ordinance No. 775, Ordinance No. 744 as amended, extending the Temporary COVID-19 Outdoor Business Permit Program.

Recommendation: Approve and adopt urgency Ordinance No. 775, extending the Temporary COVID-19 Outdoor Business Permit Program in order to allow businesses to operate in the City’s public right-of-way and privately-owned outdoor spaces for supporting social distancing and economic recovery following the COVID-19 pandemic. (This motion requires reading of ordinance title and a roll call vote.) (This Ordinance requires a 4/5th affirmative vote to pass.) Staff Presenter: John L. Ilasin, Public Works Director
a. Staff Report
b. Public Comment
c. City Council Determination
PUBLIC HEARING:

8. Public Hearing and receipt of testimony on adopting resolutions establishing development impact fees starting in calendar year 2024. The City Council will also receive and approve the Development Impact Fee Nexus Study that supports the development impact fees.

Recommendation: (1) Adopt Resolution No. 6278, approving the 2023 Development Impact Fee Nexus Study, (2) Adopt Resolution No. 6279, City Council Regular Meeting Agenda
December 11, 2023

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establishing the Development Impact Fee Program, and (3) Adopt Resolution No. 6280, approving and setting the amount of Quimby fees pursuant to Carpinteria Municipal Code Chapter 16.24.

Staff Presenter: John L. Ilasin, Public Works 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:

9. Reclassify the Position of Assistant City Manager to Salary Grade 98 and Amend the Position Job Description.

Recommendation: Approve and adopt Resolution No. 6284, reclassifying the Assistant City Manager position from Salary Grade 96 to Salary Grade 98 and amending its job description.

Staff Presenter: Teresa Ilasin, Management Analyst II
a. Staff Report
b. Public Comment
c. City Council Determination

9. Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023.

Recommendation: Receive and file the Annual Comprehensive Report for the fiscal year ended June 30, 2023.

Staff Presenter: Licette Maldonado, Administrative Services Director a. Staff Report
b. Public Comment
c. City Council Determination

10. Scheduling a special meeting of the City Council for consideration of the Annual Work Plan.

City Council Regular Meeting Agenda
December 11, 2023

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Recommendation: Schedule a special City Council meeting for consideration of the Annual Work Plan, to be held from 5:30 pm to approximately 8:30 pm, on Monday, January 29, 2024.

Staff Presenter: Michael Ramirez, City Manager
a. Staff Report
b. Public Comment
c. City Council Determination

11. Receive staff report and act on the recommendations to: (1) Authorize the City Manager to enter into an agreement for executive search services for the Assistant City Manager and Parks, Recreation and Community Services Director positions with Bob Murray and Associates in an amount not-to-exceed $37,500 and; (2) Approve Budget Appropriation for $40,000 for executive recruitment services for an Assistant City Manager and Parks, Recreation and Community Services Director.

Recommendation: (1) Authorize the City Manager to enter into an agreement for executive search services for the Assistant City Manager and Parks, Recreation and Community Services Director positions with Bob Murray and Associates in an amount not-to-exceed $37,500 and; (2) Approve Budget Appropriation for $40,000 for executive recruitment services for an Assistant City Manager and Parks, Recreation and Community Services Director. (This motion requires a roll call vote.)
Staff Presenter: Olivia Uribe Mutal, Program Manager
a. Staff Report
b. Public Comment
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
City Council Regular Meeting Agenda
December 11, 2023

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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 & Nomura) (PC: To Be Selected by Planning Commission) (ARB: Stein & O’Connor)
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)
l. Sustainability Committee (Nomura & Solórzano)

4. Ad Hoc Committees
City Council Regular Meeting Agenda
December 11, 2023

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a. Senior Services Planning Committee (Lee & Solórzano) b. Civic/Youth Engagement Committee (Lee & Nomura)
c. City Council Housing Element Committee (Clark & Nomura) d. Harbor Seal Advisory Committee (Solórzano & Alarcon) e. Appointment Process Committee (Alarcon & Clark)

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 January 8, 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 (805) 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, December 6, 2023, in the City Clerk's Office, on the City Hall Public Notices Board, and on the Internet.

City of Carpinteria
Cour.rqr- Aceruol Srnrr Reponr
December 11, 2023

ITEM FOR COUNCIL CONSIDERATION
Presentation of Youth Apprenticeship Readiness Accelerator (YARA) program

STAFF MENDATION
Receive and file the report and presentation by California Police Activities League (CalPAL) Executive Director, Jennifer Lopez, and direct staff as appropriate.

Sample Motion: I move to receive and file the report and presentation

BACKGROUND
ln November of 2022, California State Senator Monique Lim6n (D-Santa Barbara), joined by Assemblymember Jacqui lnruin (D-Thousand Oaks) and Assemblymember Steve Bennett (D-Ventura), presented two investments totaling $1 million dollars to support the Youth Apprenticeship Readiness Accelerator program in Ventura and Santa Barbara counties. The YARA program provides underserved youth entry into a career in the trades by providing basic job skills training, case management, and mentorship.

Current program collaborators include Oxnard PAL, Cal-PAL, Oxnard City Corps, Laborers' lnternational Union of North America (LiUNA) Local 585, and Goodwill lndustries. YARA solves a critical gap in workforce systems by eliminating barriers to employment such as lack of: training opportunities, job skills, mentors, soft skills, and access to educational credentials.l
ln May 2023, the inaugural cohort launched in Oxnard. Since then, YARA has launched in Rancho Cordova, and is preparing to expand into Santa Paula. L|UNA 585 and California PAL contacted the City of Carpinteria to explore interest in becoming the first municipality in Santa Barbara County to offer a YARA program in 2024. Since the program's first cohort in May 2023, three cohorts have successfully completed their training, and a fourth will conclude on December 16,2023. t https://sd 19.senate.ca.gov/news/2022lnovember/november-update-senator-monique-limon YARA Presentation
December 11,2023
Page2
The purpose of this agenda matter is to inform the City Council of the City's intent to assist YARA representatives with recruitment of program participants utilizing City communication channels, and to provide, or work with community stakeholders to facilitate provision of, a meeting room with an adjacent outdoor open work-area, which are required for program instruction.

DISCUSSION
YARA representatives envision a 12-week pilot program to begin in March of 2024.

YARA provides free job training to youth, ages 1 6lo 24, as part of a pre-apprenticeship program. The program provides graduates with a nationally recognized credential in the construction agency, including OSHA-10 and emerging Green Construction Certification. The program is designed to prepare youth for infrastructure jobs, jobs in the developing off-shore wind industry, and alternative sources of energy that will help California and the U.S. meet its state and federal climate goals. Additionally, upon successful completion of the 12-week program, participants receive stipends of up to $1,500.00 (contingent upon continued funding.)
Whereas other partner cities have made substantial monetary contributions to ensure YARA Programming, California PAL and LiUNA 585 have approached the City of Carpinteria to launch their first program in Santa Barbara County utilizing funding secured from the State of California, offering the youth and families of Clrpinteria an innovative, positive, high-quality program at no-cost to participants or the City.

POLICY SISTENCY
The proposed program is consistent with the City's mission, vision, and strategic initiatives, specifically the following policy statements and goals:
. The diversity of the community shall be recognized, and City govemment shalt serve the interest of all residents, maintaining and atmosphere in which the restdenfs feel the City has their best rnferesfs at heart at att times. (City Mission) carpinteria is a vibrant but easy going, famity oriented smalltown with an economically and ethnically diverse population, working together for the common good of all residents and visitors. (City Vision statement) The City is committed to environmental stewardship including collaboration with local, state, and federal agencies. Environmental stewardship goats include, but are not limited to, projects and programs that move the City toward reliance on more sustainable energy sources and that help to reduce energy use. (Annual Work Plan, Strategic lnitiative 2)
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G:\CC Staff Reports\2023 1211\Final\YARA Presentation\2O23 121 1 YARA presentation staff report.docx YARA Presentation
December 11,2023

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FINANCIAL CONSI DERATIONS
No Additional Funding Requested. Staff time to prepare this report, and to assist with participant recruitment and identification of a suitable program site is included in the Adopted FY 2023-24 General Fund Budget.
lf the pilot program is deemed successful, staff may recommend a future budget appropriation to sustain ongoing programming, to meet interest and need. Options for funding may include the City's Community Service Support Grant program, private support, and/or additional funding opportunities from various state and federal agencies

LEGAL AND RISK MANAGEMENT CONSIDERATIONS
lf program were to occur at a City facility, the operating agency would be required to meet insurance requirements consistent with the City's risk management interests.

OPTIONS
This is a receive and file report. No alternatives to the staff recommendation are being provided.

PRINCIPAL PARTIES EXPECTED AT MEETING
Jennifer Lopez, California PAL Executive Director
Anthony Mireles, LiUNA Local 585 Business Manager
Steve Cruz, L|UNA 585 Coordinator
Miguel Lopez, Ph.D. YARA Program Coordinator
Chris Hernandez, MC-3 Lead lnstructor

ATTACHMENTS
ATTACHMENT A: Presentation Slides
ATTACHMENT B: Sample Program Flyer
Staff contact: Michael Ramirez, City Manager
805-755-4450, mich
Signature
G:\CC Staff Reports\2023 1211\Final\YARA Presentation\2023 1211 YARA presentation staff report.docx

ATTACHMENT A

CALIFORNIA PAL INNOVATIONS IN YOUTH APPRENTICESHIP READINESS PATHWAY Accelerotor 9.0 - Promoting Employment, Living Woge Jobs ond Life-Long Careers P:"f;
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Pre-Apprenticeship Activities Begin
WE@ ttI ,EEds"' BrG lPIctunEl lE^ilrre| law Enforcement & Community Engagement . Outreach & Recruitment by Officers . Outreach & Employment Fair o lntroduce Apprentice Opportunities o Exhibitors From Trade Advisory Council . Engage Local Leadersto PromoteTrades . Create Applicant Pool . Create Employment Opportunities & Pathways . Engage Employers to lmprove Job Quality, Reduce Barriers to Employment & Training w Life After High School Conference
. 4-days, 3-Nights at a California University/College . College/Career Readiness Workshops & Fair. Life Skills, Resume & Business lnterviews. Motivational & Guest Speakers from Trades w Academic Support . Diploma or GED Tract
. Career Pre-Requisite Tutoring
Grad Week
. Construction Olympics. Formal Graduation Ceremony. Graduation Barbeque Employment
. Participants Eligible for 4-year Apprenticeship. Construction Companies lnvited to Sponsor Apprentices
. Pathwaytoconstructioncareer F
Blueprint forYouth Apprenticeship Readiness Model
Participants . At-Promise Youth . PAL Police Officers
(2PAYE, ,, ' Pre-Apprenticeship Pathway aL- -.....-> . Project Opportunities . Training & Development
. Certification
Green Resources:
. Project Opportunities . Training & Development
. Certification
. Training. Workforce Development. Pre-Apprenticeship

POLICE ACTIVITIES LEAGUE
Fiscal Agen! Grant
Management, Training, and
Coordination
.r+> Learning & Program
Outcomes . GED Equivalent . High School Diploma . MC3 Certification . OSHA 10 Certification . Green Resources Certification . Financial Literacy (general) . Ready to Work Skills . Commercial Construction Skills . Residential Construction Skills . General Construction Skills . Workplace Health & Safety . Mastery of Academic Career Pre-requisites . lntroduction to Construction
Careers . Pathway to LiUNA 4-Year
Apprenticeship Program . Pre-Apprenticeship Certification . Opportunity to Grow with Additional Trades
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California 6Dr \b7
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. Adult Basic Education' Career Technical Education. English as Second Language . High School Equivalency' High School Diploma ' Training :I [c ffi
Recreationa I ProgramsEducational Programs
Enrichment Programs
Youth Pool
Facility
. WIOA Youth Enrollment . Case Management
. Performance Tracking. Pre-Apprenticeship Pathway
Support Tools & Services . Workforce Development
. Pre-Apprenticeship
. Project Opportunities. Training & Development Pathways . Youth Pool
. Harbor Freight Fellowships
. < roth Grade: $z5o Scholarship
Apprenticeship w/Trades Mentor . > roth Grade: $5oo ScholarshipApprenticesh ip wff rades Mentor gqrduill
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ATTACHMENT B
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YOUTH APPRENTICESHIP READINESS ACCELERATOR
(YARA)

CATIFORNIA PAL
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APPLY NOW ONUNE FOR fiE NEKT TRAINING!
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What You'll Learn
1z-Week Pre-Appre nticesh i p
,/ Construction lndustry Orientation ,/ Tools and Materials ,/ Construction Health and Safety ,/ Blueprint Reading ,/ Basic Math for Construction { Heritage of the American Worker ,/ Diversity in the Construction lndustry ,/ Green Construction ./ Financial Literacy The C.al ifornia PAL You*r Appenticeship Readines
Arelerator preapprenticeship program in collaboration
with L|UNA Local 585 utilizes the Multi{raft Core
Curriculum of the MBTU - North America's &tilding
Trades Unions - to help handson problernsohrcrs enter
a nelrv career path through accelerated training and
introdwtiors to local building rades re$stered
apprerrticesh p opportu nitles.

APPLY NOWTO SAVE YOURSPOT
FORfiE TRANING!
https ://ya ra. ca lifornia pa l.org/oxnard-application/ trAr,.tlllr:rr',sp.)! .,r.' rllliii r'!nli{t 8"t':. li:irl!''':('l'l^.}1i3(-lJlr',lrr.trrt'nir,(;\'r;tl.}8

CARPINTERIA LIBRARY BOARD OF TRUSTEES
5775 Carpinteria Avenue
Carpinteria, CA 93013

REGULAR MEETING AGENDA
MONDAY, DECEMBER 11, 2023
5:30 P.M.

1. Call to order and roll call.

2. Confirmation of legal noticing and procedural requirements of meeting.

3. Public Comment – This is the time for public comments on matters not otherwise on the agenda but within the subject matter of the Carpinteria Library Board of Trustees.

4. Approval of minutes of the regular meeting held November 13, 2023.

5. December 2023 Carpinteria Community Library Report.

6. New Business & Discussion.

7. Adjournment.

The Carpinteria Library Board of Trustees agenda and any associated staff reports will be available on Thursday, December 7, 2023 on the City’s Website:
https://carpinteriaca.gov/city-hall/agendas-meetings/. The Carpinteria Library Board of Trustees agenda and staff reports are part of the City Council agenda for its regular meeting of December 11, 2023. Please see “TEMPORARY ADJOURNMENT FOR THE

PURPOSE OF HOLDING THE MONTHLY MEETING OF THE CARPINTERIA LIBRARY BOARD OF TRUSTEES.” Details and procedures on how to provide public comment and participate in the meeting through telephonic means are available on the posted City Council agenda at https://carpinteriaca.gov/city-hall/agendas-meetings/.

In compliance with the Americans with Disabilities Act, if you need assistance to participate in this meeting, please contact Brian Barrett, City Clerk at [email protected] or (805) 755-4403. Notification two business days prior to the meeting will enable the City to make reasonable arrangements for accessibility to this meeting. This agenda was posted on Wednesday, December 6, 2023, in the City Clerk’s Office, on the City Hall Public Notices Board, and on the Internet.

CARPINTERIA LIBRARY BOARD OF TRUSTEES
5775 Carpinteria Avenue
Carpinteria, CA 93013

REGULAR MEETING MINUTES
MONDAY, NOVEMBER 13, 2023

1. Call to order and roll call.

President Clark called the meeting to order at 5:50 pm.

Boardmembers present: Boardmember Roy Lee
Boardmember Wade T. Nomura
Boardmember Mónica J. Solórzano
Vice President Natalia Alarcon
President Al Clark
Staff members present: Dave Durflinger, Chief Executive Officer Jody Thomas, City Librarian
Brian C. Barrett, Secretary

2. Confirmation of legal noticing and procedural requirements of meeting.

Secretary Barrett acknowledged that all legal noticing and procedural requirements have been met.

3. Public Comment
There was no public comment.

4. Approval of minutes of the regular meeting held October 9, 2023.

There was no public comment.

Motion by Boardmember Lee, seconded by Boardmember Nomura, to approve the minutes of the regular meeting held October 9, 2023. Upon voice vote, the motion carried unanimously.

5. November 2023 Carpinteria Community Library Report.

City Librarian Thomas presented the staff report. She also introduced the following:
• Carey Bradshaw, Executive Director of Therapy Dogs of Santa Barbara Library Board of Trustees Regular Meeting Minutes
November 13, 2023

Page 2 ends

• Carpinteria Community Library staff including Holden Arquilevich (not present), Terra Furuta, Maria Gonzales, Eric Castro, and Jena Jenkins • Current members of the Library Advisory Commission including Chair Glynn Birdwell, Vice Chair Amber Kaplan, Danielle Manriquez-Osborn, and Margaret Connors
• Friends of the Library Boardmembers
• Friends of the Library Events Committee (no members present) • City’s representative to the County Library Advisory Committee - Gail Marshall (not present)
• Friends of the Library Bookstore volunteers
• Literacy Tutors at the Carpinteria Community Library
• Carpinteria Community Library volunteers

6. New Business & Discussion.

There was no new business nor discussion.

7. Adjournment.

President Clark adjourned the meeting at 6:05 pm.
________________________________
Brian C. Barrett, CMC, CPMC, Secretary
City of Carpinteria

LIBRARY BOARD OF TRUSTEES AGENDA STAFF REPORT
December 11, 2023

ITEM FOR LIBRARY BOARD OF TRUSTEES CONSIDERATION
December 2023 Community Library Report

STAFF RECOMMENDATION
Receive and file the report.

Sample Motion: I move to receive and file the Carpinteria Community Library report.

BACKGROUND
The Carpinteria Community Library, established by Ordinance 747 on June 14, 2021, and added to the Municipal Code, Chapter 2.38, also established a Library Board of Trustees (section 2.38.030) to meet at least once a month.

DISCUSSION
Veteran's Day was observed on Friday, November 10. The City and school district were closed; however, the Carpinteria Community Library stayed open with support from part-time staff, as libraries are generally highly utilized on school closure dates. As part of the day's activities, staff hosted a "pajama day" for youth. Additional activities and treats included pop-up story times and crafts, hot chocolate and popcorn, and an introduction to Dungeons and Dragons for teens. Staff estimates we served approximately 100 more people than usual for a typical Friday.

The library hosted a Homeschooling Fair in November. Homeschoolers are often consistent and heavy users of the library as the public library serves as their school library, in effect. Staff is aware of more than 50 families homeschooling in Carpinteria and there are likely many others. There were several intentions for the event:
• Share the library resources available to students and families, including online courses, virtual homework help, book resources, and programs. • Discover what the library could do to support home learners.

LBOT Staff Report
December 11, 2023

Page 2 ends

• Launch our homeschooling resource page on the library website. 1 • Provide an opportunity for homeschoolers to meet each other and share information.

The library hosted the second annual Frosty Fest. This silly, winter-themed party is pure fun and designed to be inclusive of all. It is multi-generational and suitable for all ages.

In October, the Carpinteria Community Library had an increase in circulation by 6% over last year. (Attachment A)
Black Gold received $17,310 from the County of Santa Barbara as gap funding to cover the loss of contribution from departed member Santa Barbara Public Library. This amount was for what would have been their share of the FY22/23 Cal PERS Unfunded Accrued Pension Liability. That amount was taken from Black Gold reserves last year, so that remaining member cities would not incur additional costs. The gap funding from the County has been redeposited in reserves.

POLICY CONSISTENCY
The Library programs and resources are consistent with the actions of the City Council concerning the establishment of a municipal library.

FINANCIAL CONSIDERATIONS
No financial considerations are associated with this report.

LEGAL AND RISK MANAGEMENT CONSIDERATIONS
As determined necessary and appropriate, staff consults with the City Attorney's Office and risk managers of its insurance entity, the California Joint Powers Insurance Authority, in order to ensure compliance with legal requirements and best practices.

OPTIONS

1. Receive and file.

2. Direct staff as appropriate.

PRINCIPAL PARTIES EXPECTED AT MEETING
No principal parties expected to attend.
1 Homeschooling Resources For Carpinteria Families - Carpinteria Community Library ( carpinterial i brary. org)
G:\CC Staff Reports\2023 1211 \Final\Library BOT December 2023\Staff Report for BOT December 2023.docx
LBOT Staff Report
December 11, 2023

Page 3 ends

ATTACHMENTS
Attachment A - Circulation statistics for October 2023
Staff contact: Jody Thomas, City Librarian
(805) 684-4314, [email protected]
Staff contact: Michael Ramirez, City Manager
(805) 755-4450, [email protected]
G:\CC Staff Reports\2023 1211 \Final\Library BOT December 2023\Staff Report for BOT December 2023.docx

BLA CK GOLD COOPERA TIVE LIBRA RY SYSTEMS

TOTAL CHECKOUT AND RENEWAL STATISTICS
Oct 2022 - Oct 2023
Loe. Oct-22 % Change I Oct-23 Sep-23 Aug-23 Jul-23 Jun-23 May-23 Apr-23 Mar-23 Feb-23 Jan-23 Dec-22 Nov-22 Oct-22 I
cc 4,428 6% I 4,699 5,300 5,311 5,525 5,536 5,349 4,757 5,495 4,680 4,845 4,021 4,189 4,428 GBV 584 0% I 597 612 547 695 570 594 481 486 477 1,436 485 418 584 GL 0% I 11 11 26 15 2 1 2 4 5 0
GO 36,962 -9% I 33,582 34,700 36,990 40,263 40,221 36,528 34,601 39,145 33,297 34,323 33,569 34,440 36,962 GS 4,697 1% I 4,724 4,800 4,881 5,166 4,805 4,582 4,705 5,171 4,431 4,472 3,885 4,119 4,697 GU 2,398 22% I 2,926 3,185 3,061 3,095 2,840 2,579 2,403 2,368 2,395 2,259 2,204 2,305 2,398 GY 7 0% I 3 4 8 3 2 8 15 9 7
44,648 -6% 41,829 43,297 45,479 49,230 48,450 44,313 42,213 47,175 40,603 42,500 40,162 41,296 44,648 I
LC 624 55% I 969 395 497 778 566 732 721 1,037 695 554 518 421 624 LM 12,493 -8% I 11,541 11,938 12,180 12,436 12,311 12,396 11,676 12,814 10,436 13,503 8,304 10,937 12,493 LV 1,666 -18% I 1,363 1,205 1,590 1,573 1,625 1,782 1,813 2,078 1,524 1,699 1,157 1,656 1,666 14,783 -6% I 13,873 13,538 14,267 14,787 14,502 14,910 14,210 15,929 12,655 15,756 9,979 13,014 14,783 I
MA 251 -16% I 210 217 300 312 323 306 290 307 280 318 226 216 251 MB 241 -15% I 205 353 332 334 277 260 251 114 159 170 159 223 241 MC 261 -49% I 134 225 256 300 298 293 341 268 334 318 252 316 261 MG 395 82% I 717 639 659 619 469 676 570 603 321 368 385 346 395 MM 22,342 -5% I 21319 22898 22380 24490 23917 22,088 22,142 23,599 20,264 21,219 19,756 20,890 22,342 MO 3,309 -4% I 3170 2969 2976 3726 3069 3,552 3,439 3,473 3,059 3,294 2,964 3,109 3,309 26,799 -4% I 25,755 27,301 26,903 29,781 28,353 27,175 27,033 28,364 24,417 25,687 23,742 25,100 26,799 PR 16,438 -4% I 15,792 16,703 17,836 18,654 16,907 16,885 15,523 17,289 14,287 15,872 15,259 15,601 16,438 PRS 23 -22% I 18 45 15 8 16 31 34 26 18 23 22 40 23
16,461 -4% I 15,810 16,748 17,851 18,662 16,923 16,916 15,557 17,315 14,305 15,895 15,281 15,641 16,461 I
SP 6,072 -70% I 1,807 2,539 4,058 6,835 7,059 5,976 5,891 5,778 5,274 5,747 5,202 6,016 6,072 I
TOTAL 113,_1_9_1 -8% I 103,771 . _ 108,723 _ 113,869 124,B_J0 __ 120,823 114,639 109,661 120,056 101,934 110,430 98,387 105,256 113,191 1-2023-10 Checkout and Renewal Stats 12 mos

MEMORANDUM
Council Meeting Date: December 11, 2023
To: Honorable Mayor and City Council
From: Michael Ramirez, City Manager
Subject: City Manager’s Report
Senior Service Planning Committee.

The Senior Services Planning Committee scheduled for December 11, 2023 was cancelled. The focus of the meeting was a letter of interest from Family Service Agency (FSA) to manage and provide senior services in Carpinteria. After careful consideration, FSA withdrew their letter, deciding to focus on their core mission and serve the city as a strong partner rather than as a contractor. Another Senior Services Planning Committee meeting will be scheduled after the new year, date TBD. Also, the City’s senior services website has been updated with new branding, approved by the committee, reflecting the program’s focus on the service provided rather than the recipients of said service. The December activities can be found on the new web page, along with other helpful information such as the Senior Congregate Meals menu, provided by the Area Agency on Aging – Central Coast Commission for Senior Citizens.

Recruitments.

If approved by City Council through a budget appropriation, recruitment for the Assistant City Manager position and Parks, Recreation, and Community Services Director will begin this week. Duties for both positions are currently assigned to the City Manager and will demand his attention until filled. An amendment to the Assistant City Manager job description was made to better align the duties of the position with the Assistant City Manager’s position within the overall structure. Any salary changes to this position, or any other City position, will be considered together, as part of the 2024/25 fiscal year budget process.
2023 Winter Protection Berm
The Winter Protection Berm is now in place and will remain in place until April 2024.

The intended purpose of the Winter Protection Berm is to provide for a measure of protection to the residential properties along Carpinteria City Beach. Construction of the Winter Protection Berm is funded by a local assessment and the general fund.

City Hall Campus Improvements Project - Sewer Replacement Bids were received on December 5, 2023, and are currently being evaluated. The estimated start date of the construction phase is January 2024, at the earliest, as winter weather permits. The general scope of work is an emergency repair of the City Hall Campus’ sanitary sewer lateral. The sanitary sewer lateral runs underground, parallel to the south property line of City Hall and connects with a Carpinteria Sanitary District mainline. Bid results are available on the Public Works Department webpage. 2022 Pavement Rehabilitation Project
The design phase of this pavement improvement project is complete. The estimated start date of the construction phase is January 2024, at the earliest, as winter weather permits.
2023 Pavement Maintenance and Rehabilitation Project
The design phase of this pavement improvement project is approximately 60-percent complete. A public workshop is being planned for January 2024, at the earliest, in order to seek input for the preliminary plans. The estimated start date of the construction phase is spring 2024.

Tour of Gold Coast Recycling and Transfer Station and Waste Management Simi Valley Landfill
On December 5, 2023, Public Works Department staff toured both the Gold Coast Recycling and Transfer Station and Waste Management Simi Valley Landfill in order to view the solid waste collection processes of trash, recyclables, green waste, and food waste. Future tours are being planned in 2024 for the City Council and other City staff.

The City’s Solid Waste Program is funded by Assembly Bill 939. Funds from this AB939 are collected by E.J. Harrison & Sons, Inc. and remitted to the City as a part of the Solid Waste Franchise Agreement. The cost of the program is also offset with the Oil Payment Program Funds from the California Department of Resource, Recovery and Recycling. For more information about the tour, please contact Environmental Program Manager Erin Maker.

Public Review of Draft Environmental Impact Report (EIR) for Chevron Decommissioning Project
The Draft EIR for the Chevron Carpinteria Oil & Gas Facility Decommissioning Project was released for a 45-day public review period, which began on November 30, 2023, and will end at 5:00 pm on January 15, 2024. The Draft EIR describes the proposed project in detail, identifies the potential environmental effects of the project and proposed mitigation measures to avoid or reduce the severity of those impacts, and considers possible project alternatives.

The City will be accepting public comments on the adequacy of the Draft EIR up until the close the comment period. Comments may be submitted in writing or by email to Community Development Director Nick Bobroff. The City will also hold a hearing with the Environmental Review Committee (ERC) to consider the Draft EIR and to provide a recommendation to the Carpinteria Planning Commission on Monday, December 18, 2023 at 5:30 pm in the Council Chambers. The public is invited to attend the ERC meeting and may provide public comments at the meeting.

Additional information about the decommissioning project, including a copy of the Draft EIR and Executive Summary is available on the City’s website under “Hot Topics” on the city homepage or by visiting: https://carpinteriaca.gov/city-hall/communitydevelopment/oil-gas-information/oil-processing-facility-decommissioning/ City of Carpinteria
City Council Minutes
Regular Meeting
Monday, November 27, 2023
In-Person and Virtual Participation Options

CALL TO ORDER
Mayor Clark called the meeting to order at 5:34 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
Michael Ramirez, Assistant City Manager
Jena Shoaf Acos, on behalf of Brownstein Hyatt Farber
Schreck, LLP acting as City Attorney of the City
of Carpinteria
Brian C. Barrett, City Clerk
John L. Ilasin, Public Works Director
Stephon Downes, Management Analyst I
Licette Maldonado, Administrative Services Director
Olivia Uribe Mutal, Program Manager

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

COUNCILMEMBER(S) REQUEST FOR REMOTE PARTICIPATION UNDER AB 2449:

There were no Councilmember requests for remote participation under AB 2449.

AGENDA MODIFICATIONS: NONE
INTRODUCTIONS, PROCLAMATIONS AND PRESENTATIONS:

City Council Regular Meeting Minutes
November 27, 2023

Page 2 ends

1. Proclamation Recognizing 2023 Outgoing Santa Barbara Association of Realtors President Todd Shea. (Requires approval prior to presentation of proclamation.) Motion by Councilmember Nomura, seconded by Councilmember Lee, to approve the Proclamation Recognizing 2023 Outgoing Santa Barbara Association of Realtors President Todd Shea. Upon voice vote, the motion carried unanimously.

Mayor Clark presented the Proclamation to Mr. Shea. Mr. Shea provided remarks.

2. New Employee Introduction: Mindy Fogg, Principal Planner and Megan Musolf, Assistant Planner.

Community Development Director Bobroff introduced Mindy Fogg, Principal Planner and Megan Musolf, Assistant Planner. Ms. Fogg and Ms. Musolf provided remarks.

3. Presentation of the 2023 Carpinteria Valley Economic Profile.

Mark Schniepp, Director of The California Economic Forecast provided the presentation and responded to questions.

Speakers in-person: Mike Wondolowski
Emails distributed: Mike Wondolowski
Motion by Councilmember Nomura, seconded by Councilmember Solórzano, to receive and file the report. Upon voice vote, the motion carried unanimously.

4. Resolution No. 6275, Congratulating Dave Durflinger on His Retirement and Commending and Thanking Him for 24 Years of Loyal and Dedicated Service to the City of Carpinteria. (Requires approval prior to presentation of resolution.) Motion by Councilmember Nomura, seconded by Councilmember Lee, to adopt Resolution No. 6275. Upon voice vote, the motion carried unanimously.

Speakers in-person: Brad Stein, Fred Shaw, Julia Mayer, Susan Allen, Joe Franken, Lorraine McIntire, and Kevin Silk
Mayor Clark and the City Council presented City Manager Durflinger with Resolution No. 6275, an engraved City Tile, a California State Assembly Certificate of Recognition from Assemblymember Gregg Hart, and a Certificate of Special Congressional Recognition from Congressman Salud Carbajal.

RECESS FOR REFRESHMENTS IN COUNCIL FOYER
Mayor Clark recessed the meeting for refreshments at 6:32 pm.

City Council Regular Meeting Minutes
November 27, 2023

Page 3 ends

RECONVENE THE REGULAR MEETING OF THE CITY COUNCIL
Mayor Clark reconvened the meeting at 7:01 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
City Manager Durflinger introduced the City Manager’s Report and went over the holiday closure dates of City Hall, the Community Library, and the Community Pool.

Assistant City Manager Ramirez provided an update on the Senior Services Committee.

Public Works Director Ilasin spoke on the Community Rating System (CRS) of the National Flood Insurance Program and the Flood Insurance Rate Map (FIRM) Restudy.

PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA
Speakers in-person: Paul Wright
Emails distributed: Rosalind (no last name provided)
CONSENT CALENDAR:

There was no public comment.

Motion by Councilmember Lee, seconded by Councilmember Nomura, to approve the Consent Calendar Item Nos. 5 through 11. The roll call vote on the 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.

5. Approve the minutes of the regular meeting held November 13, 2023.

6. Receive and file the Expenditures for the period beginning November 6, 2023 and ending November 17, 2023.

City Council Regular Meeting Minutes
November 27, 2023

Page 4 ends

7. Receive and file Report of Contracts Executed by the City Manager for the Period of October 17, 2023 through November 20, 2023.

8. Receive and file the Monthly City Treasurer’s Report on Compliance with Statement of Safekeeping and Investment of Public Funds for October 2023.

9. Adopt Ordinance No. 772 (second reading), amending various sections in Carpinteria Municipal Code Chapter 2.08 (“City Manager”) to align with law and practice. (This motion requires a roll call vote.)

10. Accept Parcel Map 25,187 and associated documents including project-specific Covenants, Conditions and Restrictions (CC&Rs), and Informational Notice document, for the Haber Condominium Project (20-2076-DP/CDP/TPM/TEX) located at 4716 Seventh Street.

11. Excusing City Manager Dave Durflinger from attending the meeting(s) of the City Council held after November 27, 2023.

ADMINISTRATIVE MATTERS:

12. Appointments of public members to the Ad Hoc Harbor Seal Advisory Committee.

Recommendation: Make appointments to the Ad Hoc Harbor Seal Advisory Committee.

City Clerk Barrett presented the staff report.

Speakers in-person: David Allen, Susan Allen, Cynthia Steen, Mike Wondolowski, and Susan Mailheau
Speakers via Zoom: Andrew Brooks
Motion by Councilmember Solórzano, seconded by Councilmember Lee, to appoint the following public members to the Ad Hoc Harbor Seal Advisory Committee: Andrew Brooks, David Allen, Mike Wondolowski, Susan Mailheau, and C. Kathleen Lord and request staff bring back an amendment to the resolution re-forming the Committee to include two alternate members. Upon voice vote, the motion carried unanimously.

13. Authorize the City Manager to sign the Landscape Equipment Electrification Fund Program Application.

Recommendation: (1) Authorize the City Manager to sign the Landscape Equipment Electrification Fund Program Application and (2) Approve a budget City Council Regular Meeting Minutes
November 27, 2023

Page 5 ends

appropriation in the amount of $11,250 to the Right-of-Way Maintenance District Fund and $1,000 to the General Fund for Fiscal Year 2023-24 Budget. (This motion requires a roll call vote.)
Management Analyst I Downes presented the staff report.

There was no public comment.

Motion by Councilmember Solórzano, seconded by Councilmember Nomura, to (1) Authorize the City Manager to sign the Landscape Equipment Electrification Fund Program Application; and (2) Approve a budget appropriation in the amount of $11,250 to the Right-of-Way Maintenance District Fund and $1,000 to the General Fund for Fiscal Year 2023-24 Budget. The roll call vote on the 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.

14. A Maintenance Agreement with the California Department of Transportation concerning the Carpinteria High School Area Crosswalk Safety Improvement Project.

Recommendation: Authorize the City Manager to execute a Maintenance Agreement with the California Department of Transportation for the Carpinteria High School Area Crosswalk Safety Improvement Project. (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 Councilmember Lee, seconded by Councilmember Nomura, to authorize the City Manager on behalf of the City to execute a Maintenance Agreement with the California Department of Transportation for the Carpinteria High School Area Crosswalk Safety Improvement Project. The roll call vote on the motion was as follows:

AYES: Councilmember Lee, Councilmember Nomura, Councilmember Solórzano, Vice Mayor Alarcon, and Mayor Clark
NOES: None
ABSENT: None
ABSTAIN: None
City Council Regular Meeting Minutes
November 27, 2023

Page 6 ends

The motion carried unanimously.

PUBLIC HEARING:

15. Ordinance No. 774, an Ordinance of the City Council of the City of Carpinteria, California, Amending Chapter 2.06 of Title 2 (City Council District Elections) and Chapter 3.34 of Title 3 (Revenue and Finance) of the Carpinteria Municipal Code Regarding Fee and Service Charge Revenue/Cost Comparison System, and Resolution No. 6282, Approving and Adopting the City’s Master Fee Schedule. (Continued from November 13, 2023 Council Meeting)
Recommendation: (1) Introduce and approve Ordinance No. 774, as read by title only, and continue the second reading of the ordinance for adoption to December 11, 2023; and (2) Approve and adopt Resolution No. 6282, updating the City’s Master Fee Schedule. (This motion requires reading of ordinance title and a roll call vote.)
Administrative Services Director Maldonado presented the staff report.

Speakers in-person: Steve Jarmie
Motion by Councilmember Nomura, seconded by Councilmember Lee, to (1) Approve and waive first reading of Ordinance No. 774, as read by title only, and continue the second reading for adoption to December 11, 2023, and; (2) Adopt Resolution No. 6282, approving the City’s Master Fee Schedule.

City Clerk Barrett read aloud the title of Ordinance No. 774 into the record.

The roll call vote on the 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.

16. Annual Report of the Development Impact Fee Program and Updating the Capital Improvement Plan.

Recommendation: Adopt Resolution No. 6276, approving and accepting the Annual Report of the Development Impact Fee Program and updating the Capital Improvement Plan.

City Council Regular Meeting Minutes
November 27, 2023

Page 7 ends

Public Works Director Ilasin and Management Analyst I Downes 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. 6276, as read by title only. The roll call vote on the 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.

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:

17. 2023 Economic Vitality Program Report.

Recommendation: Receive and file the 2023 Economic Vitality Program Report.

Assistant City Manager Ramirez presented the staff report and PowerPoint presentation.

There was no public comment.

Motion by Councilmember Solórzano, seconded by Councilmember Nomura, to receive and file the 2023 Economic Vitality Program report. Upon voice vote, the motion carried unanimously.

18. Approval and adoption of the City Manager Employment Agreement with a Base Salary of $225,000.

Recommendation: Approve, adopt, and authorize for the Mayor’s signature the City Manager Employment Agreement Between the City of Carpinteria and Michael Ramirez. (This motion requires a roll call vote.) Program Manager Uribe Mutal and Legal Counsel Acos presented the staff report.

City Council Regular Meeting Minutes
November 27, 2023

Page 8 ends

There was no public comment.

Motion by Councilmember Lee, seconded by Councilmember Nomura, to approve and adopt the City Manager Employment Agreement Between the City of Carpinteria and Michael Ramirez, and to authorize the Mayor to sign it on behalf of the City of Carpinteria.

The roll call vote on the 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.

LEGISLATIVE UPDATE: NONE

COMMITTEE REPORTS, INQUIRIES AND OTHER MATTERS PRESENTED BY

COUNCILMEMBERS
Councilmember Solórzano reported that the BEACON meeting of November 17th has been rescheduled to December 8th and mentioned that the single use plastics ordinance was discussed at the November 15th Sustainability Committee.

ATTENDANCE OF COUNCILMEMBERS FOR FUTURE MEETINGS
All Councilmembers are expected to be in attendance at the December 4th Special Joint City Council & Planning Commission meeting.

ADJOURNMENT
Mayor Clark adjourned the meeting at 9:14 pm.
__________________________
Al Clark, Mayor
ATTEST:
____________________________
Brian C. Barrett, CMC, CPMC
City Clerk
City of Carpinteria
Special Joint City Council and Planning Commission
Meeting Minutes
Monday, December 4, 2023
In-Person and Virtual

CALL TO ORDER
Mayor Clark called the meeting to order at 5:30 pm.

ROLL CALL
City Councilmembers present: Councilmember Roy Lee
Councilmember Wade T. Nomura
Councilmember Mónica J. Solórzano
Vice Mayor Natalia Alarcon
Mayor Al Clark
Planning Commissioners present: Commissioner David Allen Commissioner John Moyer
Commissioner Katherine Salant
Vice Chair Glenn LaFevers
Chair Jane Benefield
Staff members present: Michael Ramirez, Assistant 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
Nick Bobroff, Community Development Director
Brian C. Barrett, City Clerk

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

CITY COUNCIL BUSINESS:

The City Council met to consider the following item:

Special Joint City Council and Planning Commission Meeting Minutes December 4, 2023

Page 2 ends

1. Presentation on California Density Bonus Law, the Housing Accountability Act and the California Coastal Act.

Recommendation: Receive and file report on implementation of California Housing laws in the Coastal Zone.

Community Development Director Bobroff and Legal Counsel Carlson and Sargeant 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
Speakers in-person: Patrick O’Connor and Amrita Salm
Community Development Director Bobroff and Legal Counsel Carlson responded to questions from the public speakers.

Motion by Councilmember Nomura, seconded by Councilmember Lee, to receive and file the report on California Density Bonus Law, the Housing Accountability Act and the California Coastal Act. Upon voice vote, the motion carried unanimously.

ADJOURNMENT
Mayor Clark adjourned the meeting at 7:24 pm.
__________________________
Al Clark, Mayor
ATTEST:
____________________________
Brian C. Barrett, CMC, CPMC
City Clerk
City of Carpinteria

COUNCIL AGENDA STAFF REPORT
December 11, 2023

ITEM FOR COUNCIL CONSIDERATION
Expenditures for the period beginning November 20, 2023 and ending December 01, 2023.

STAFF RECOMMENDATION
Receive and file Warrant Register for the period of November 20, 2023, through December 01, 2023, 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 is designed to communicate fiscal activity since the prior reporting period.

ATTACHMENTS
Attachment A: Warrant Register for the period beginning November 20, 2023 and ending December 01, 2023.

Warrant Register
December 11, 2023
Page #2
Staff contact: Brenda Robinson, Accounting Specialist t/,,( . f !~-~~- (805) 755-4442, [email protected] -~W--VfL~ll~....._... /b_~~~~~--- Signature <..:

Staff contact: Licette Maldonado, Admin Services Dir~~~ (805) 755-4448, [email protected] ~
Sign
~
ture
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: 11/20/2023 - 12/01/2023
Vendor Number
Payable#
Bank Code: AP Bank-AP Bank
Payment Type: Regular
116X-RM74-7GR3
11JY-JCGQ-1FL3
16DY-HKDN-CWYJ
17TD-D6GH-DDTL
19GL-TRYW-DXV4
1CP6-6Q33-KM4G
1CPD-3JDG-7V91
1FC3-9QL1-L6JQ
lFDH-JMWL-DCFF
1FP6-L7F6-C6HN
1J6M-LPDT-L3TR
1N7R-MXJK-KFM7
1PTK-QC99-13RD
1QY3-F1XD-91DJ
1VX6-PGWD-6RJH
1XJP-XFQ4-L1XR
lYLD-MWGN-JDFD
1 YLD-MWGN-UGV
1YXD-TYDW-1DQ4
287303896883X111020223
635544
635545
635583
635584
635588
2023 BUNGALOW TOUR
Vendor Name
Payable Type

WILLIAM WOOD

AG ENT INC
Invoice

AMAZON CAPITAL SERVICES INC
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Credit Memo
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
**Void**

AT&T MOBILITY
Invoice
Payable Description
11/20/2023
11/23/2023

BACKFLOW TESTING LINDEN & EIGHTH
ZIP BOOKS-L. MARCUS

BOOKS FOR LIBRARY

SWING SET SEATS FOR PARKS

BOOKS FOR LIBRARY
ZIP BOOKS-0.MENARD

BOOKS FOR LIBRARY
ZIP BOOKS-J. CALITRI
ZIP BOOKS-R. MASCITELLI

BOOKS FOR LIBRARY RETURNED
ZIP BOOKS-K. ZULEGER

BOOKS FOR LIBRARY
25 SETS-DIVIDER TABS

BOOKS FOR LIBRARY
ZIP BOOKS-B. HOWELL

KEY FOBS FOR CITY HALL NEW EMPLOYEES

BOOKS FOR LIBRARY

BOOKS FOR LIBRARY
11/23/2023
11/23/2023
OCT23 CITY HALL CELL PHONES

BACKGROUNDS ONLINE
Invoice

BIG GREEN CLEANING COMPANY

CARPINTERIA ARTS CENTER
Payment Date Payment Amount Number
11/23/2023
(207.21) 101997

75.00 102512
1,562.13 102513
102514
607.37 102515
11/23/2023 108.10 102516
OCT23 PROFESSIONAL SERVICES
11/23/2023 15,118.00 102517
Invoice
Invoice
Invoice
Invoice
Invoice
NOV23 BIG GREEN CLEANING FY23-24
NOV23 BIG GREEN CLEANING FY23-24
NOV23 BIG GREEN CLEANING FY23-24
NOV23 BIG GREEN CLEANING FY23-24
NOV23 BIG GREEN CLEANING FY23-24
11/23/2023 120.00 102518
Invoice 2023 WALKING BUNGALOW TOUR-6 PEOPLE

CARPINTERIA ARTS CENTER
Invoice

CARPINTERIA VALLEY LUMBER CO
11/23/2023 6,000.00 102519

BELLAS ARTES SUMMER CAMP GRANT
11/23/2023 92.03 102520
522120
522317
522322
522588
Invoice
Invoice
Invoice
Invoice
4 2X4X8 POSTS FOR SIGN WORK

THREADLOCKER FOR SHOP

COMMUNITY GARDEN PUMPKIN SMASH EVENT SUPPLIES

ELECTRICAL TAPE

CIVICPLUS
Invoice
11/23/2023
FY23-24 MINICODE ADMINISTRATIVE SUPPORT FEE
350.00 102521

Page 1 ends

COASTAL VIEW NEWS 11/23/2023
Invoice PUMPKIN SMASH AD 11/2/23
COMM UNIFY-A COMMUNITY ACTION AG 11/23/2023
272.00 102522
3,067.75 102523
INV0005085 Invoice
NOV23 001 3011 022093901
NOV23 001 3011 028450702
INV0005117
INV0005115
105J_2
NOV23 209-188-2500-061589-5
NOV23 805-566-1944-032923-5
NOV23 805-684-4314-063022-5
NOV23 805-684-7613-042205-5

COX BUSINESS
Invoice
Invoice

DAN CH EPLEY
Invoice
564.42 102524

DARIO L PINI TRUST
Invoice
FY22-23 S.C. TASK FORCE ON YOUTH GANGS
11/23/2023
NOV23 CITY HALL INTERNET-PHONE SERVICE
NOV23 VETS HALL INTERNET SERVICES
11/23/2023

TRAVEL REIMBURSEMENT CALBO EDUCATION WEEK
11/23/2023

CITATION DEPOSIT REFUND

EASY LI FT TRANSPORTATION
ENCOMPASS CONSULTANT GROUP INC 11/23/2023
Invoice
11/23/2023
EVERSHADE EXTERIOR CLEANING SOLUTII 11/23/2023

FLOWERS & ASSOCIATES INC

FRONTIER COMMUNICATIONS
196.00 102525
800.00 102526
1,000.00 102527
Invoice NOV23 COMMUNITY TRANSPORTATION SERVICES
56,836.30 102528
OCT23 PAVEMENT MAINTENANCE
9,675.00 102529
tnvoice OCT23 AVOCADO FESTIVAL & TRASH RECEPTACLES CLEANING 11/23/2023 1,791.00 102530
invoice SEP23 ENGINEERING SERVICES FOR PALM X CARP AVE
11/23/2023 S4:l.fi8 10?S.~1
Invoice
Invoice
Invoice
Invoice
NOV23 PHONE & INTERNET - LG TOWER
NOV23 PHONE & INTERNET-BEACH STORE
NOV23 PHONE & INTERNET SERVICES FOR LIBRARY
NOV23 PHONE & INTERNET FOR LG TOWER & BOATHOUSE
GLADWELL GOVERNMENTAL SERVICES IN 11/23/2023
luvuice
150006022

GRACE NOTE
Invoice
605290478

HILLYARD
Invoice
INV0005086

JAYNE DIAZ
Invoice
INV0005087

LARRY DRIGGERS
Invoice

LARRY NIMMER
Invoice
RECORD RETENTION TRAINING 11/8/23
11/23/2023
NOV23 LISTING DISTRIBUTION SERVICE
11/23/2023

FLEET WASH FOR ALL VEHICLES
11/23/2023
DEC23 MEDICAL REIMBURSEMENT
11/23/2023
DEC23 MEDICAL REIMBURSEMENT
11/23/2023
650.00 102532

75.65 102533
171.37 102534
691.61 102535
691.61 102536
341.25 102537
VIDEO PRODUCTION-DOWNTOWN "T" HALLOWEEN MERCHANTS
LEWIS ENGINEERING 11/23/2023 540.00 102538
Invoice PROFESSIONAL SERVICES CARP SEWER THROUGH 8/15/23 INV0005088

MARY ANN COLSON
Invoice

MCCORMIX CORP
Invoice
11/23/2023
DEC23 MEDICAL REIMBURSEMENT
11/23/2023

FUEL FOR CITY VEHICLES
691.61 102539
103.93 102540
MISSION UNIFORM SERVICE 11/23/2023 603.97 102541
520298602
520298603
520298604
520343641
520343642
520380856
520380858
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
MAT REPLACEMENT, UNIFORM CLEANING 10/23/23
MAT REPLACEMENT AT LIBRARY 10/23/23
TOWEL & MAT REPLACEMENT-CITY HALL 10/23/23
MAT REPLACEMENT, UNIFORM CLEANING 10/30/23
TOWEL & MAT REPLACEMENT-CITY HALL 10/30/23
MAT REPLACEMENT AT POOL 11/6/23
MAT REPLACEMENT AT LIBRARY 11/6/23

Page 2 ends

MRS ENVIRONMENTAL INC 11/23/2023 17,387 .so 102542
600-2023-10 Invoice OCT23 OIL & GAS ON CALL ENVIRONMENTAL SERVICES NEW BEGINNINGS COUNSELING CENTER 11/23/2023
Invoice SEP23 SAFE PARKING PROGRAM
QUADIENT FINANCE USA INC 11/23/2023
OCT23 7900 0440 8110 0954
INV0005089
INV0005090
388334275
NOV23 700405192484
NOV23 700474689651
Invoice

ROY HARTHORN
Invoice
POSTAGE FOR CITY HALL OCTOBER 2023
11/23/2023
SEP-OCT23 PLAN CHECK SERVICES
SANTA BARBARA COUNTY CLERK OF THE 1 11/23/2023
3,328.68 102543
1,000.00 102544
Invoice CEQA NOTICE OF EXEMPTION FILING FEE PL-23-2230
SANTA BARBARA COUNTY CLERK OF THE 11/23/2023
Invoice CEQA NOTICE OF EXEMPTION FILING FEE CITY PROJECT SANTA BARBARA COUNTY SHERIFFS DEP111/23/2023
2,006.03 102545

50.00 102546

50.00 102547
522,357.00 102548
Invoice NOV23 CONTRACTED LAW ENFORCEMENT SERVICES
SANTA BARBARA PEST CONTROL 11/23/2023 215.00 102549
Invoice OCT23 PEST CONTROL AT CITY HALL
Invoice OCT23 PEST CONTROL AT VETS HALL
SHOWSCAPES 11/23/2023 21,590.00 102550
Invoice NOV23 SHOW SCAPES MAINTENANCE FY23-24
SO CA EDISON 11/23/2023 9,052.36 102551
Invoice NOV23 ELECTRICITY-MULITPLE LOCATIONS
Invoice NOV23 ELECTRICITY-4683 9TH ST
SOLID WASTE SOLUTIONS INC 11/23/2023 1,045.75 102552
Invoice OCT23 WASTEWATER PROFESSIONAL SERVICES

STAPLES ADVANTAGE
3550643368 Invoice
11/23/2023 65.40 102553
6 PACK PACKING TAPE
SUN COAST RENTALS 11/23/2023 18.15 102554
Invoice

THE WHARF
Invoice
Invoice

TKM ENGINEERING
Invoice
Invoice

APPLIANCE DOLLY RENTAL TO MOVE FURNITURE
11/23/2023
SAFETY BOOTS, SOCKS - D. HUFF
SAFETY SHOES, JACKET - T. GRAY
11/23/2023
OCT23 STAFF AUGMENTATION SERVICES
OCT23 STAFF AUGMENTATION SERVICES
425. 78 102555
2,340.00 102556
TRI-CO REPROGRAPH ICS 11/23/2023 212.09 102557
189008
189009
189010
189118
189163
Invoice
Invoice
Invoice
Invoice
Invoice
SCANNING COLOR, FILE RENAME 10/31/23
SCANNING COLOR, FILE RENAME, PDF EXTRACT 10/31/23
SCANNING COLOR, FILE RENAME 10/31/23
SCANNING COLOR, FILE RENAME 11/01/23

SMALL FORMAT BOND, MONCHROME CITY HALL CAMPUS PROJ
TWO TRUMPETS COMMUNICATIONS 11/23/2023 5,550.00 102558
Invoice OCT23 COMMUNICATIONS SERVICES
UNIQUE MANAGEMENT SERVICES INC 11/23/2023
Invoice NOV23 LOST LIBRARY BOOKS
82022692
82059476
WAXIE SANITARY SUPPLY 11/23/2023
Invoice BATH TISSUE, TRASH BAGS 10/5/23
Invoice TRASH BAGS BLACK & WHITE 10/23/23
INV0004844

WILLIAM WOOD
Invoice

ZWORLD GIS
11/23/2023
PROJECT PL-21-2108 CLOSE OUT
11/23/2023

65.00 102559
1,177.29 102560
207.21 102561
2,977.00 102562

Page 3 ends

2023-0386 Invoice
INV0005130
INV0005131
INV0005132

MISSIONSQUARE
Invoice
Invoice
Invoice
INV0005133
SEIU LOCAL 620
Invoice
OCT23 MAPPING/GIS SERVICES
11/30/2023
Deferred Compensation Contribution-Part Time Emp
MissionSquareEmployee Contributions
MISSIONSQUARE Employee Contributions
11/30/2023
Employee Union Dues Contribution
UNITED WAY OF SANTA BARBARA COUNl 11/30/2023
4,272.11 102563
256.90 102564

24.00 102565
INV0005134 Invoice Employee United Way Contribution
AFLAC
Invoice

AG ENT INC
Invoice
11/30/2023
NOVEMBER 2023 EMPLOYEE PREMIUMS
11/30/2023
BACKFLOW TESTING/REPAIR CITY HALL 10/10/23
277.55 102566
309.96 102567
ALL LANGUAGES INTERPRETING & TRANS 11/30/2023 1,400.00 102568 Invoice
Invoice
2 INTERPRETERS FOR CC MTG 10/30/23
2 INTERPRETERS FOR CC MTG 11/13/23
AMAZON CAPIT/\L SERVICES INC 11/30/2023 2,654.58 102569 11TN-9PWC-1H36
144C-WX37-WWG6
16CD-GMH1-C7NY
16Rl-QKWM-TG9M
17LC-GT3C-1QG6
17T9-4JHY-YGM3
17WC-HHV9-Y1D4
1CFJ-FQHV-PN4H
1CXP-GLV1-4NFR
1H1W-HJFK-3VKD
111411-PCGF-CXPK
1JLY-VPY7-QV3M
lJYG-NRQX-lDFV
1MGK-NJQ4-G9DF
1NWN-G4PX-FTGN
1PHM-QDFK-74YN
1QM9-MQ4F-1G31
1QYK-PDRH-6VRM
1R43-PMXJ-9F3X
1 T4F-NNL4-1GQR
1VMM-GY6X-49K4
1 VTR-VRQ6-QN3M
1 WVR-KRNJ-4J DX
1XWM-GN93-GPYK
1YX6-3JRD-19XM
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Credit Memo
Invoice
Invoice
Credit Memo
Invoice
Invoice
Invoice
**Void**

BOOKS FOR LIBRARY

ZIP BOOKS-CARPINTERIA LIBRARY

BOOKS FOR LIBRARY

BOOK REPAIR TAPE, SIGN HOLDER FOR LIBRARY
ZIP BOOKS-J. CHASTEEN

BOOKS FOR LIBRARY
CHAIR MAT FORM. MUSLOF

BOOKS FOR LIBRARY

DOOR STOPPERS FOR CITY HALL
ITEMS FOR COMMUNITY GARDEN EVENT NOV2023

BOOKS FOR LIBRARY
ZIP BOOKS-J. CHASTEEN

BOOKS FOR LIBRARY

BOOKS FOR LIBRARY RETURNED

PAINT MIXER EQUIPMENT
ZIP BOOKS-J. COLLINS

BOOKS FOR LIBRARY RETURNED
STAND UP DESK FORT. SMITH
ITEMS FOR COMMUNITY GARDEN EVENT NOV2023

BOOKS FOR LIBRARY
11/30/2023 102570
1500-00986537
ASBURY ENVIRONMENTAL SVCS 11/30/2023 100.00 102571
Invoice DISPOSAL OF OIL/MIXED OILS 10/19/23
BIG GREEN CLEANING COMPANY 11/30/2023 210.00 102572
Invoice EMERGENCY UNCLOG TOILET AT POOL 10/28/23
Invoice EMERGENCY CLEANUP SEASIDE PARK 10/26/23
CALIFORNIA ASSOCIATION OF CODE ENFC 11/30/2023
300018852 Invoice 2024 CODE ENFORCEMENT DUES FORD. HERNANDEZ CALIFORNIA SOCIETY OF MUNICIPAL FIN/l 11/30/2023
100.00 102573
135.00 102574
300013442 Invoice
CANNON
Invoice
MANAGEMENT MEMBERSHIP G. PUNSALAN
11/30/2023
OCT23 VENOCO PIPELINE ABANDONMENT
159. 75 1025 75
CANON FINANCIAL SERVICES INC 11/30/2023 1,249.52 102576 Page4
31585198 Invoice NOV23 MAINT & SERVICE CANON PRINTER S
CARPINTER IA VALLEY LUMBER CO 11/30/2023 201.85 102577
522669
523000
523288
523483
523513
Invoice
Invoice
Invoice
Invoice
Invoice

MATER IAL FOR SIGNAL LIGHT POLE CLEANUP

SEED STARTER, TOOLS FOR GARDEN

SHOWER SHUT OFF, HOSE FOR ADA SHOWER AT POOL
TARP FOR COMMUNITY GARDEN EVENT NOV23

BRASS PLUMBING PARTS FOR POOL
60523
60524
60600
60623
60624
COASTAL VIEW NEWS 11/30/2023 2,001.00 102578
Invoice INVITING BIDS-CITY HALL PROJECT AD 11/2 & 11/9/23 Invoice PUBLIC HEARING DIF STUDY AD 11/2 & 11/9/23
Invoice ABOP AD 11/9/23
Invoice PUBLIC HEARING CIP/DIF PROGRAMS AD 11/16/23
Invoice PROP ORDINANCE 772 AD 11/16/23
CO UNTY SANITATION COMPANY INC STE\ 11/30/2023 1,600.00 102579 Invoice CLEAR CLOGGED SEWER PIPE AT CITY HALL 10/26/23
DEWBER RY ENGINEER S INC. 11/30/2023 1,814.20 102580
Invoice OCT23 CARPINTERIA AVENUE BRIDGE REPLACEMENT
FLOWERS & ASSOCIATES INC 11/30/2023 21,789.00 102581
Invoice
INV0005135

GILBERT PUNSALAN
Invoice
OCT23 ENGINEER ING SERVICES CARP & PALM AVE
11/30/2023
PETTY CASH REPLINISHMENT 11/30/23
164.50 102582
GLADWELL GOVER NMENTAL SER VICES IN 11/30/2023 1,160.00 102583 Invoice RECO RDS RETENTION MANAGEMENT SER VICES 11/19/23 9897737939
NOV23 PREMIUMS-BTL, LTD, STD
NOV23 PREMIUMS-DENTAL
NOV23 PREMIUMS-VISION
NOV23 PREMIUMS-VOL AD&D VOL LIFE
GRAINGER 11/30/2023 31.72 102584
Invoice SAFETY EQUIPMENT CLEANING MATERIAL
GUARDIAN 11/30/2023 8,510.66 102585
Invoice NOV23 PREMIUMS-BTL, LTD, STD
Invoice NOV23 PREMIUMS-DENTAL
Invoice NOV23 PREMIUMS-VISION
Invoice NOV23 PREMIUMS-VOL AD&D & VOL LIFE
HOME DEPOT CR ED IT SERVICES 11/30/2023 150.46 102586
3433038
3653140
8530941
Invoice
Invoice
Invoice

DIAMOND BALDES FOR PUBLIC WORKS TOOLS

PUBLIC WORKS SHOP SUPPLIES
INTERSTATE POLE INDUSTRIES 11/30/2023 23,312.16 102587
Invoice
Invoice

NEW FLAG POLE INSTALL AT CITY HALL

JOY EQUIPMENT PROTECTION INC
Invoice
11/30/2023 185.00 102588
REPLACE LEAKING FIRE SPRINKLER AT POOL 11/14/23
MARBORG INDUSTRIES 11/30/2023 901.20 102589
Invoice NOV23 RENT PORTABLE RESTROOMS@ PARKING LOT 1

MCCORMIX CO RP
Invoice
11/30/2023

FUEL FOR CITY VEHICLES
MGT OF AMERICA INC 11/30/2023
Invoice ANNUAL SB90 CLAIMING
MISSION UNIFORM SERVICE 11/30/2023
520380857
520380859
Invoice
Invoice
MAT REPLACEMENT, UNIFORM CLEANING 11/6/23
TOWEL & MAT REPLACEMENT-CITY HALL 11/6/23
MOSS LEVY & HARTZHEIM LLP 11/30/2023
Invoice AUDIT TO DATE
NACA-NATIONAL ANIMAL CARE & CO NTR 11/30/2023
402.20 102590
1,251.00 102591
172.85 102592
3,000.00 102593
150.00 102594
Invoice 2024 MEMBER SHIP AGENCY RENEWAL

Page 5 ends

OPTO NY INC.

Invoice
01352C0 23417 447
01352DA23410413
01352DA23418096
OVER DRIVE INC.

Invoice
Invoice
Invoice
11/30/2023 3,029.00 102595
SEP23-0CT23 PROJECT SER V FOR CITY HALL SOLA R
11/30/2023 2,266.14 102596
NOV23 EBOOK/AUDIOBOOK MATER IAL FOR LIBRARY
NOV23 EBOOK/AUDIOBOOK MATER IAL FOR LIBRARY
NOV23 EBOOK/AUDIOBOOK MATER IAL FO R LIBRARY
QUADIENT LEASING USA INC. 11/30/2023 622.44 102597
Ql074959 Invoice DEC23-MAR24 LEASE PAYMENT FO R C.H. POSTAGE MACHINE RISDON'S 76 SER VICE 11/30/2023
Invoice CAR WASH FOR UNIT 250 10/28/23
Invoice CAR WASH FOR UNIT 255 10/29/23
Invoice CAR WASH FOR UNIT 250 10/14/23

90.00 10 2598
RRM DESIGN GROUP 11/30/2023 14,481.00 10 2599
2277-01-1023
2911-01-1023
Invoice
Invoice
NOV23 DOWNTOWN DESIGN OVER LAY PROGRAM
OCT23 FRANKLIN CREEK TRAIL IMPROVEMENT
2023-20231000133-1
2023-20231000173-1
2023-20231000406-1
2023-20231000436-1
2023-20231000506-1
2023-20231000508-1
2023-20231001566-1
2023-20231001662-1
2023-2023100167 4-1
2023-20231002093-1
2023-20231002321-1
2023-20231002345-1
2023-20231002352-1
2023-20231002354-1
2023-20231002355 1 & 2
2023-20231002390-1
2023-20231002981-1
2023-20231002986-1
2023-20231003016-1
2023-20231003308-1
2023-20231003640-1
2023-20231004175-1
2023-20231004653-1
2023-2023100679-1
2023-20231131386-1
388333683
13 6505428-001
NOV23 700163777874
3551681478
3551749359
SANTA BARBARA CO UNTY TREAS/TAX CO 11/30/2023 33,749.82 102600 Invoice 001-070-025 CREEK PARK
Invoice 001-080-038 MONTE VISTA
Invoice 001-170-018 CITY HALL
Invoice f'lf'I., -, Of\ f'\'"1'1 \111""\I A r-1r-1 ..... r uu.1.-.1.ou-v,L VIULJ-\ ru:.LU.)
Invoice 001-210-020 6351 CARP RINCON BLUFFS
Invoice 001-210-024 RINCON BLUFFS PRESERVE
Invoice 004-105-011 LINDEN PARKING LOT
Invoice 004-005-005 EL CARRO
Invoice 004-005-004 FOOTHILL
Invoice 004-041-006 5004 CARP CITY PARKLET
Invoice 003-261-008 4945 CARP AVE PARKING LOT
Invoice 003-263-017 CACTUS LANE PARKING LOT
Invoice 003-263-032 CACTUS LANE
Invoice 004-047-001 SEASIDE
Invoice 004-047-017 941 WALNUT (VETS HALL)
Invoice 004-047-040 COMMUNITY POOL
Invoice 003-470-001 ASH AVE
Invoice 003-470-013 ASH AVE
Invoice 003-490-015 BEACH @ LINDEN & ELM
Invoice 003-590-039 ARAGON MEMORIAL PARK METER
Invoice 004-009-053 EL CARRO
Invoice 004-007-057 EL CARRO
Invoice 004-105-016 4855 FIFTH COMMUNITY GARDEN
Invoice 001-261-004 EL CARRO
Invoice 004-117-003 CRAVENS LANE
**Void** 11/30/2023 102601
SHOWSCAPES 11/30/2023 200.00 102602
Invoice IRRIGATION REPAIR AT LIBRARY 8/16/23
SITEONE LANDSCAPE SUPPLY (ALL AROU~ 11/30/2023
Invoice

SO CA EDISON
Invoice

FILTERS FOR POOL
11/30/2023
NOV23 ELECTRICTY-6145 CARPINTERIA AVE
STAPLES ADVANTAGE 11/30/2023
Invoice 2 CASES COPY PAPER 11/2/23
Invoice 2 CASES COPY PAPER 11/2/23

72.03 102603

67.41 102604
224.50 102605
TRAFFIC TECHNOLOGIES LLC 11/30/2023 734.92 102606
Invoice 12 ALUMINUM SIGNS
TRANSAMERICA EMPLOYEE BENEFITS 11/30/2023 723.85 102607 2505192471 Invoice NOV23 EMPLOYEE PREMIUMS

Page 6 ends

TRI-CO REPROGRAPHICS 11/30/2023 282.03 102608
189642
189949
190029
190177
190178
Invoice
Invoice
Invoice
Invoice
Invoice
SCAN, FILE RENAME, PDF 11/9/23
SCAN, FILE RENAME, PDF 11/14/23
11X17 CO LOR, SMALL FORMAT, HAND FOLD 11/15/23
SCAN, FILE RENAME, PDF 11/17/23
SCAN, FILE RENAME, PDF 11/17/23
30026586

UNITED PET CARE
Invoice
11/30/2023
NOV23 PET INSURANCE PREMIUMS

51.50 102609
WAXIE SANITARY SUPPLY 11/30/2023 1,912.29 102610
82088808
82105070
Invoice
Invoice
BATH TISSUE, SEAT COVERS, PAPER TOWELS 11/6/23
BATH TISSUE, TRASH BAGS FOR CITY HALL 11/13/23
WESTAIRE HEATING & CONDITIONING IN1 11/30/2023 500.00 102611 Invoice OCT23 HVAC MAINTENANCE LIBRARY/VETS HALL
WEX BANK (CHEVRON) 11/30/2023 1,818.52 102612
93222341 Invoice NOV23 FUEL FOR CITY VEHICLES

WILLDAN FINANCIAL SERVICES
010-56670 Invoice
WILLIAMS SCOTSMAN INC.
11/30/2023 2,625.00 102613

SERVICES TO UPDATE DEVELOPMENT IMPACT FEE STUDY
11/30/2023 447.99 102614
9019405132 Invoice
PR24 11/30/23

EDD-SDI
Invoice
PR24 11/30/23-1

EDD-SIT
Invoice
NOV23 LEASE FOR PARK & REC MOBILE OFFICE
11/30/2023
PR24 11/30/23 SDI TAXES
11/30/2023
PR24 11/30/23 SIT TAXES
PR24 11/30/23-1
INTERNAL REVENUE SERVICE 11/30/2023
Invoice PR2411/30/23 FEDERAL TAX PAYMENT
1,472.46 DFT0003173
6,801.64 DFT0003174
20,286.75 DFT0003175

Page 7 ends

City of Carpinteria

COUNCIL AGENDA STAFF REPORT
December 11, 2023

ITEM FOR COUNCIL CONSIDERATION
Adoption of Ordinance No. 774, amending Chapter 2.06 of Title 2 (City Council District Elections) and Chapter 3.34 of Title 3 (Revenue and Finance) of the Carpinteria Municipal Code.

STAFF RECOMMENDATION
Adopt Ordinance No. 774 (second reading), amending Chapter 2.06 of Title 2 (City Council District Elections) and Chapter 3.34 of Title 3 (Revenue and Finance).

Sample Motion: I move to adopt Ordinance No. 774, amending Chapter 2.06 of Title 2 (City Council District Elections) and Chapter 3.34 of Title 3 (Revenue and Finance). (This motion requires a roll call vote.)

BACKGROUND
At a Special City Council meeting of October 30, 2023, the City Council reviewed and filed the Cost of Service Study (Study) designed to determine the level of fees necessary to ensure the City recovers the full cost of providing the various services it makes available to the public. The City Council provided direction to staff and continued the meeting to November 13, 2023. City staff, requiring additional time, requested the City Council continue the matter to the meeting of November 27, 2023. On November 27, 2023, Ordinance 774 had its first reading and with no additional changes was approved by the City Council and scheduled for second reading.

The purpose of this agenda matter is for the Council to consider the second reading and adoption of Ordinance No. 774. These amended regulations will become effective 30 days from adoption.

Adoption of Ordinance No. 774 -Amending CMC Chapter 2.06 and 3.34 December 11, 2023

Page 2 ends

DISCUSSION
Amendment to CMC Chapter 2.06, City Council District Elections.

The Study proposes a new fee entitled "Elections Candidate Processing," which is a filing fee for each City Council candidate's nomination papers. California Elections Code Section 10228 authorizes the City Council to set the candidate filing fee by ordinance in a not-to-exceed amount of $25. Ordinance No. 774, includes, in part, a proposed amendment to CMC Chapter 2.06 (CITY COUNCIL DISTRICT ELECTIONS) to include establishing the $25 candidate filing fee.

The proposed amendment would add the following sections to Chapter 2.06 and read as follows:

2.06.060 - Candidate Filing Fee.

A. In accordance with Section 10228 of the California Elections Code; as such section may be amended from time to time, it is hereby determined that a filing fee for each City Council candidate's nomination papers for elective office shall be established by resolution of the City Council.

B. The filing fee established in subsection (A) of this section shall be payable at the time of submission of nomination papers to the City Clerk.

C. Filing fees collected pursuant to this article shall be paid into the General Fund of the City.

2.06.070 - Petition in Lieu of Fees.

A. Notwithstanding any other provision of this chapter, a candidate for City Council may submit, in lieu of all or part of the required filing fee, a petition containing four qualified signatures for each dollar of the filing fee not paid.

B. Within the meaning of this section, a qualified signature is the signature of a "'-""'~""" ,.a,h" ,,,+ +h" ,+;...,,.,," "~ """',.."';,.J;n,... "'' ,,..h _; .,., , .. _ :- - ..,_,...;_,._.,._,... ,,_,_.,. --' ..,....,_ tJc;;1;,u11 vv11u, al LIIC, LIIIIC, UI tJIUVIUIII~ ;,u1..,11 ;,1~11aLu1c;;, • ., a IC~l.,lCICU VUlCI UI lllC City and a resident of the geographical area making up the district from which the Councilmember candidate is to be elected.

C. Any petition submitted pursuant to this section in lieu of all or part of the required filing fee shall be submitted to the City Clerk with nomination papers related thereto, together with the amount of the filing fee, if any, remaining to be paid.

2.06.080 - Extension of Filing Date.

A. Nothing contained in this chapter shall be construed to extend or otherwise modify the period of time for filing nomination papers for candidates of City Council office.

G:\CC Staff Reports\2023 1211\Final\CMC Ordinance 774\Second Reading Ordinance 774.docx
Adoption of Ordinance No. 774 -Amending CMC Chapter 2.06 and 3.34 December 11, 2023

Page 3 ends

Amendment to CMC Chapter 3.34, Revenue and Finance.

City staff is recommending changes to certain provisions of Chapter 3.34 (REVENUE AND FINANCE) of Title 3 of the Carpinteria Municipal Code in order to support the effective and efficient process of annually updating the City's Master Fee Schedule. The proposed change removes the percentage recovery of the costs reasonably borne table that will be included in the annual fee resolution during the mid-year process. This change provides efficiency as well as transparency during the annual review.

The proposed amendment to CMG Chapter 3.34 would modify Section 3.34.040 to read as follows:

3.34.040 - Schedule of Fees and Service Charges.

A. Fees and service charges for regulations, products, and services shall be established in a master fee schedule adopted by resolution of the city council so as to recover costs reasonably borne and necessary to provide the regulation, product, or service. The master fee schedule shall be adopted annually by resolution of the city council but may be modified more frequently at the discretion of the city council.

B. The regulations, products, and services shall be as defined in the most recent cost of service study received by the city council, and may be amended/updated from time to time, a copy of which shall be on file in the office of the city clerk.

C. For the purpose of this chapter, "fee and/or charge" includes any required deposit relating to a regulation, product, or service enumerated in this section, which deposit is to be applied against such fee and/or charge.

POLICY CONSISTENCY
The proposed amendment is consistent with the City's interest in ensuring its policies and practices are consistent with appliable federal and state laws.

FINANCIAL CONSIDERATIONS
None.

LEGAL AND RISK MANAGEMENT CONSIDERATIONS
The City Attorney has reviewed this Agenda item and will be available to answer questions at the meeting.

G:\CC Staff Reports\2023 1211\Final\CMC Ordinance 774\Second Reading Ordinance 774.docx
Adoption of Ordinance No. 774 -Amending CMC Chapter 2.06 and 3.34 December 11, 2023

Page 4 ends

PRINCIPAL PARTIES EXPECTED AT MEETING
None.

ATTACHMENTS
Attachment A: Ordinance No. 774
Staff contact:

Licette Maldonado, Administrative Services Director
[email protected]; (805) 755-4448
Reviewed by: Dave Durflinger, City Manager
daved _ car interiaca.Qov; (805) 755-4400
~
Signature
G:\CC Staff Reports\2023 1211\Final\CMC Ordinance 774\Second Reading Ordinance 774.docx

ATTACHMENT A
Ordinance No. 774
ORDINANCE NO. 774

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
CARPINTERIA AMENDING CHAPTER 2.06 (CITY COUNCIL DISTRICT ELECTIONS) OF TITLE 2 TO ADD SECTIONS 2.06.060, 2.06.070, AND

2.06.080; AND CHAPTER 3.34 (REVENUE AND FINANCE) OF TITLE 3 TO MODIFY SECTION 3.34.040 RELATING TO SCHEDULE OF FEES

AND SERVICE CHARGES
WHEREAS, pursuant to Article XIIIB of the California Constitution and Carpinteria Municipal Code (CMG) Chapter 3.34, it is the intent of the City Council to require the ascertainment and recovery of costs reasonably borne from fees, charges, and regulatory license fees in; and
WHEREAS, CMG Chapter 3.34 provides a mechanism for ensuring that fees adopted annually by the City Council by resolution do not exceed the reasonable estimated cost for providing the regulation, products or services for which the fees are charged; and
WHEREAS, "costs reasonably borne" shall include all direct and indirect costs, fixed asset recovery expenses, general and departmental overhead, and debt services costs as further defined in CMG Section 3.34.030; and
WHEREAS, pursuant to CMG Section 3.34.020 the City Manager has been delegated the authority to implement said City Council policy to establish or adjust the amount of fees and charges to recover the percentage of costs reasonably borne in providing the regulation, product, or service; and
WHEREAS, the City of Carpinteria has prepared a Cost of Services Study, dated September 2023 which was presented to the City Council at a public hearing on October 9, 2023, and October 30, 2023; and
WHEREAS, the City Council directed staff to initiate the update of the City's Master Fee Schedule and CMG Chapter 3.34; and
WHEREAS, pursuant to California Elections Code Section 10228, the Master Fee Schedule includes a new fee entitled "Elections Candidate Processing" which is a filing fee for each City Council candidate's nomination papers; and WHEREAS, the City Manager is recommending amending Chapter 2.06 (CITY COUNCIL DISTRICT ELECTIONS) of Title 2 of the CMG to incorporate said Candidate Filing Fee; and
WHEREAS, the City Manager is recommending changes to certain provisions of Chapter 3.34 (REVENUE AND FINANCE) of Title 3 of the CMG in order to support the effective and efficient process of annually updating the City's Master Fee Schedule.

THE CITY COUNCIL OF THE CITY OF CARPINTERIA DOES ORDAIN AS FOLLOWS:

Ordinance No. 77 4

Page 2 ends

SECTION 1. INCORPORATION OF RECITALS
The above recitais 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. AMENDING CHAPTER 2.06 (CITY COUNCIL DISTRICT ELECTIONS) OF TITLE 2 OF THE CARPINTERIA MUNICIPAL CODE New Sections 2.06.060 titled "Candidate Filing Fee", 2.06.070 titled "Petition in Lieu of Fees" and 2.06.080 titled "Extension of Filing Date" are hereby added to the City's municipal code as follows:
"2.06.060 - Candidate Filing Fee.
(A) In accordance with Section 10228 of the California Elections Code, as such section may be amended from time to time, it is hereby determined that a filing fee for each City Council candidate's nomination papers for elective office shall be established by resolution of the City Council.
(B) The filing fee established in subsection (A) of this section shall be payable at the time of submission of nomination papers to the City Clerk. (C) Filing fees collected pursuant to this article shall be paid into the General Fund of the city.

2.06.070 - Petition in Lieu of Fees.
(A) Notwithstanding any other provision of this chapter, a candidate for City Council may submit, in lieu of all or part of the required filing fee, a petition containing four qualified signatures for each dollar of the filing fee not paid. (B) Within the meaning of this section, a qualified signature is the signature of a person who, at the time of providing such signature, is a registered voter of the City and a resident of the geographical area making up the district from which the Councilmember candidate is to be elected.
(C) Any petition submitted pursuant to this section in lieu of all or part of the required filing fee shall be submitted to the City Clerk with nomination papers related thereto, together with the amount of the filing fee, if any, remaining to be paid.

2.06.080 - Extension of Filing Date.
(A) Nothing contained in this chapter shall be construed to extend or otherwise modify the period of time for filing nomination papers for candidates of City Council office."
Ordinance No. 774

Page 3 ends

SECTION 3. AMENDING SECTION 3.34.040 IN CARPINTERIA MUNICIPAL CODE CHAPTER 3.34 (SCHEDULE OF FEES AND SERVICE CHARGES) OF TITLE 3 (REVENUE AND FINANCE)
Section 3.34.040 in CMG Chapter 3.34 (Schedule of Fees and Service Charges) of Title 3 (Revenue and Finance) is hereby amended to read as follows:
"3.34.040 - Schedule of Fees and Service Charges.
(A) Fees and service charges for regulation, product, and service shall be established in a master fee schedule adopted by resolution of the city council so as to recover costs reasonably borne and necessary to provide the regulation, product, or service. The master fee schedule shall be adopted annually by resolution of the city council but may be modified more frequently at the discretion of the city council.
(B) The regulation, product, and service shall be as defined in the most recent cost of service study received by the City Council, and may be amended/updated from time to time, a copy of which shall be on file in the office of the city clerk. (C) For the purpose of this chapter, "fee and/or charge" includes any required deposit relating to a regulation, product, or service enumerated in this section, which deposit is to be applied against such fee and/or charge." SECTION 4. EFFECTIVE DATE
This Ordinance shall take effect and be in force and effect 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 members of the City Council voting for and against the same in the Coastal View, a newspaper of general circulation, published in the City of Carpinteria, County of Santa Barbara pursuant to California Government Code Section 36937.

SECTION 5. SEVERABILITY
If any section, subsection, sentence, clause, phrase, or word of this Ordinance is for any reason held to be invalid by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance, and each and all provisions hereof, irrespective of the fact that one or more provisions may be declared invalid.

SECTION 6. CEQA EXEMPTION
The City Council finds that this Ordinance is not subject to the California Environmental Quality Act ("CEQA") pursuant to State CEQA Guidelines Sections 15060(c)(3) (this activity is not a "project" as defined in § 15378) and 15060(c)(2) (this activity will not result in a direct or reasonably foreseeable change in the environment).

Ordinance No. 774
Page4
SECTION 7. LIMITED EFFECT
Except as explicitly provided herein, all other provisions of CMC Chapters 2.06 and

3.34 shall remain unchanged and in fuil force and effect.

PASSED, APPROVED AND ADOPTED on December 11, 2023, by the following vote:

AYES: COUNCILMEMBER(S):

NOES: COUNCILMEMBER(S):

ABSENT: COUNCILMEMBER(S):

ABSTAIN: COUNCILMEMBER(S):

Mayor, City of Carpinteria
ATTEST:

Brian C. Barrett, CMG, CPMC
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. on December 11, 2023.

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
City of Carpinteria

COUNCIL AGENDA STAFF REPORT
December 11, 2023

ITEM FOR COUNCIL CONSIDERATION
Approval and adoption of Resolution No. 6283, amending the composition of the Ad hoc Harbor Seal Advisory Committee by adding alternate public members.

STAFF RECOMMENDATION
Approve and adopt Resolution No. 6283, amending the composition of the Ad hoc Harbor Seal Advisory Committee by adding alternate public members and designations.

Sample Motion: Approve and adopt Resolution No. 6283, amending the composition of the Ad hoc Harbor Seal Advisory Committee by adding two alternate public members and appointing & __ to serve in that capacity.

BACKGROUND
The City Council initially formed the Ad Hoc Harbor Seal Advisory Committee on August 9, 2021 (2021-23 Committee) for the purpose of developing an understanding of the local harbor seal population, including causes of recent trends in births and haul-out numbers, and recommending to the City Council specific actions that it finds should be taken to mitigate habitat degradation and seal disturbances in the City. The 2021-23 Committee's work was completed and it dissolved in July of 2023, when its recommendation were provided to the City Council.

The 2021-23 Committee included Councilmembers Al Clark and Roy Lee as well as five additional members of the public who were appointed by the Council on January 24, 2022 and June 13, 2022. On July 10, 2023, the Council received and filed the Carpinteria Harbor Seal Rookery Report and directed staff to return at a future Council meeting with the possibility of re-establishing the Harbor Seal Advisory Committee (Committee). On September 25, 2023, the Council initiated the process to re-establish the Committee consisting of two Councilmembers and five members of the public. On October 23, 2023, the City Council adopted Resolution No. 6271 (Attachment A), reestablishing the Committee and appointing Councilmembers Monica Solorzano and Natalia Alarcon to serve as Council representatives.

Harbor Seal Advisory Committee Amendment
December 11, 2023

Page 2 ends

At the November 27, 2023 Council meeting, the Council appointed the five public members on the Committee and requested staff return with an amendment to the resolution that re-established the Committee to add two alternate public member positions to the Committee.

The purpose of this agenda matter is for the Council to consider adopting Resolution No. 6283, amending the composition of the Committee to include two alternate public member positions and to make appointments to fill the two alternate public member positions.

DISCUSSION
The City originally received nine applications from interested individuals to serve as the public members of the Committee. The Council appointed five of the nine interested applicants as public members on the Committee at its November 27, 2023 meeting. The current public members of the Committee are: Andrew Brooks, David Allen, Mike Wondolowski, Susan Mailheau, and C. Kathleen Lord.

The following applicants were not among those selected to fill the five public member positions, but may be interested in serving as alternate public members:
• David Springer
• Randall Moon
• Cynthia Steen
• Danel Trevor
The term of the two alternate public members would be the same as the regular public member positions and last until the Committee has completed its work, but no later than December 30, 2024, unless extended by the City Council. Participation of the alternate members would be established by the rules set out in Resolution No. 6283 as follows:

Alternate members shall serve the same term as regular pubiic members and be subject to the same attendance requirements. With the exception of voting, alternate public members shall have all rights of participation, including, but not limited to, access to agendas and agenda materials, and to the deliberative process. If one or more regular public members are absent, one or both alternates would serve as voting members as long as a quorum of the Committee exists. The City Clerk shall by random lottery determine which alternate will serve as first alternate at the initial meeting of the Committee. After the initial meeting, designation as the first alternate shall rotate each meeting, irrespective of alternate public member attendance. In the absence of the first alternate, the second alternate, if needed, would participate.

G:\CC Staff Reports\2023 1211\Final\Amend Harbor Seal Committee Resolution\Harbor Seal Advisory Committee Amendment.docx
Harbor Seal Advisory Committee Amendment
December 11 , 2023

Page 3 ends

POLICY CONSISTENCY
This agenda matter is consistent with the City Council's authority and interest in . efficient, transparent, and accountable local government decision-making.

FINANCIAL CONSIDERATIONS
There will be no effect on any City fund with appointments to the Harbor Seal Advisory Committee.

LEGAL AND RISK MANAGEMENT CONSIDERATIONS
There are no legal nor risk management considerations presented with this report.

OPTIONS

1. Approve and adopt Resolution No. 6283, approving a change in the compilation of the Re-Established Ad hoc Harbor Seal Advisory Committee to include two alternate public members and filling those two alternate public member positions. (Staff recommendation)

2. The City Council could choose not to approve the recommendation and provide further direction to staff.

PRINCIPAL PARTIES EXPECTED AT MEETING
None.

ATTACHMENTS
A. Resolution No. 6283
B. Applications
Staff contact:

Brian C. Barrett, City Clerk
(805) 755-4403; [email protected]
Reviewed by: Dave Durflinger, City Manager
(805) 755-4400, [email protected]
G:\CC Staff Reports\2023 1211\Final\Amend Harbor Seal Committee Resolution\Harbor Seal Advisory Committee Amendment.docx

ATTACHMENT A
Resolution No. 6283
RESOLUTION NO. 6283

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CARPINTERIA, AMENDING RESOLUTION NO. 6271 AND APPROVING

A CHANGE IN THE COMPOSITION OF THE AD HOC HARBOR SEAL

ADVISORY COMMITTEE
WHEREAS, on October 23, 2023, the City Council of the City of Carpinteria adopted Resolution No. 6271 , which re-established an Ad hoc Harbor Seal Advisory Committee comprised of two Councilmembers and five members of the public; and WHEREAS, at its meeting of November 27, 2023, the City Council made appointments to fill the five public member positions on the Ad hoc Harbor Seal Advisory Committee and requested staff return with a draft amendment to allow for the addition of two alternate public member positions; and
WHEREAS, the City Council wishes to amend Resolution No. 6271 and change the composition of the Ad hoc Harbor Seal Advisory Committee to add two alternate public member positions and to establish rules for alternative member participation.

NOW, THEREFORE, BE IT RESOLVED as follows:

SECTION 1. The above recitals are true and correct, and incorporated herein by reference.

SECTION 2. Resolution No. 6271 is hereby amended by adding two alternate public members to the Ad hoc Harbor Seal Advisory Committee.

SECTION 3. Alternate members shall serve the same term as regular public members and be subject to the same attendance requirements. With the exception of voting, alternate public members shall have all rights of participation, including, but not limited to, access to agendas and agenda materials, and to the deliberative process. If one or more regular public members are absent, one or both alternates would serve as voting members as long as a quorum of the Committee exists. The City Clerk shall by random lottery determine which alternate will serve as first alternate at the initial meeting of the Committee. After the initial meeting, designation as the first alternate shall rotate each meeting, irrespective of alternate public member attendance. In the absence of the first alternate, the second alternate, if needed, would participate.

PASSED, APPROVED AND ADOPTED on this 11th day of December, 2023, by the following vote:

Resolution No. 6283
Page2
AYES: COUNCILMEMBER(S):

NOES: COUNCILMEMBER(S):

ABSENT: COUNCILMEMBER(S):

ABSTAIN: COUNCILMEMBER(S):

Mayor, City of Carpinteria
ATTEST:

Brian C. Barrett, CMC, CPMC
City Clerk, City of Carpinteria
I hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Carpinteria held on December 11, 2023.

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

ATTACHMENT B
Applications

City of Carpinteria
Cour.rcr- Aceruoa Srarr Reponr
December 11, 2023

ITEM FOR COUNCIL CONSIDERATION
Approval and adoption of urgency Ordinance No. 775, modifying Ordinance No. 744 as amended, extending the Temporary COVID-19 Outdoor Business Permit Program.

STAFF RECOMMENDATION
Approve and adopt urgency Ordinance No. 775, extending the Temporary COVID-19 Outdoor Business Permit Program in order to allow businesses to operate in the City's public right-of-way and privately-owned outdoor spaces for supporting social distancing and economic recovery following the COVID-19 pandemic.

Sample Motion: I move to approve and adopt urgency Ordinance No. 775, as read by title only. (Motion requires reading of ordinance title and roll call vote) (4/5th vote required)

BACKGROUND
On May 26,2020, the City Council approved urgency Ordinance No. 744, which established the Temporary COVID-19 Outdoor Business Permit Program (Temporary Program) for allowing limited business operations in the City's public right-of-way and privately-owned outdoor spaces and waiving the Downtown "T" Encroachment Permit Program fee. The Temporary Program was extended five times by the City Council (Ordinance Nos. 746,749,754,761, and767) since its adoption and is set to expire on December 31,2023.

Concurrent with its second extension of the Temporary Program (Ordinance No. 749), the City Council also directed staff to initiate the legislative process for permanent parklets to be allowed as another type of encroachment in the City's public right-of-way under the Downtown "T" Encroachment Permit Program.

On October 9,2023, the City Council adopted Resolution No. 6174, amending the Downtown "T" Encroachment Guidelines for allowing a permanent parklet as a permissible encroachment in the City's public right-of-way under the Downtown "T" Encroachment Permit Program. The City Council also directed staff to prepare an urgency ordinance to extend the Temporary Program.

Ordinance No. 775
December 11,2023
Page2
The purpose of this agenda matter is for the City Council to consider and act on urgency Ordinance No. 775, extending the Temporary Program until the earlier of June 30, 2024, or when the City Council decides to terminate it.

DtscusstoN
The original purpose of the Temporary Program was to enable the public to engage in business activity while practicing effective social distancing during the COVID-ig - pandemic. Although restrictions on events and public gatherings have been lifted statewide, the unpredictable nature of the virus continues to raise concerns about the spread of COVID-19. Recognizing the improving conditions surrounding COVID-19 while acknowledging ongoing risks, the Governor declared the end of the COVID-1g State of Emergency on February 28,2023.

Continuing the Temporary Program is anticipated to minimize the risk of spreading COVID-19 and facilitate ongoing economic recovery activity by allowing businesses to operate outdoors. Commercial activity and businesses are recognized as essential to a vibrant and healthy community, and the Temporary Program provides flexibility to local businesses to accommodate consumer outdoor eating preferences establishe-d during the COVID-19 pandemic
The proposed urgency Ordinance No. 775, as shown in Attachment A, would extend the Temporary Program through June 30, 2024, for only existing permittees. The Temporary Program would continue to allow existing permittees to continue the use of their temporary parklets in the City's right-of-way until the City can permit permanent parklets under the City's recently amended Downtown "T" Encroachment Guidelines.

The Temporary Program would also continue to allow outdoor eating on privatelyowned outdoor spaces during the development of permanent zoning regulations. mis would provide additional time for 1) permittees of temporary parkleti to iransition to the amended Downtown "T" Encroachment Guidelines under the Downtown ,,T" Encroachment Permit Program and2) staff to amend the City's zoning regulations in order to accommodate privately-owned outdoor dining through a public process involving review by the Architectural Review Board, Planning Commission, and City Council. At the time of this staff report, there are eleven (1 1f Temporary program permits for encroachment in the City's public right-of-way and twenty-on e (21) Temporary Program permits for business operations in privately-owned outdoor spaces.

POLTCY CONSISTENCY
The establishment of regulations necessary to address risks to public peace, health, and safety are an inherent part of the City's police powers.

The recommendation is also consistent with the City's Economic Vitality program.

Ordinance No. 775
December 11,2023

Page 3 ends

FINANCIAL CONSIDERATIONS
No Additional Funding Requested. The City Council waived the fees of the Temporary Program. Should the City Council approve and adopt Ordinance No. 775, the waiver of fees would continue. Staff would also continue to administer the Temporary Program at no additional cost.

LEGAL AND RISK MANAGEMENT CONSIDERATIONS
The City is authorized to adopt the rules and regulations now proposed pursuant to its police powers, Vehicle Code Section 22507, Government Code Section 65907 and Carpinteria Municipal Code Chapters 12.02 and 14.64. The California Legislature enacted Assembly Bil 1217 (2023), which extends the provisions of Assembly Bill 61 (2021) including the relief from parking restrictions for expanded outdoor dining areas through July 1 ,2026.

The proposed urgency Ordinance No. 775 is proposed to be adopted as an urgency ordinance pursuant to Government Code section 36937. An ordinance adopted under Government Code Section 36837 takes effect immediately when it is related to preservation of public peace, health, safety, or containing a declaration of facts constituting the urgency and is passed by a four-fifth (4/5th) vote of the City Council.

This Ordinance is exempt from the provisions of the California Environmental Quality Act ("CEQA") under CEQA Guidelines section 15061 (bX3) because there is no possibility that the implementation of this Ordinance will have significant effects on the environment. The Ordinance would implement a Temporary Outdoor Business Permit process, similar to existing permit processes, which is solely an administrative process resulting in no change to the environment.

OPTIONS

1. Approve and adopt urgency Ordinance No. 775. (Staff recommendation)

2. Approve with amendment(s) urgency Ordinance No. 775.

3. The City Council could choose to not approve the recommendation and direct staff as determined appropriate.

PRINCIPAL PARTIES EXPECTED AT MEETING
Representatives of businesses holding Temporary Program permits

ATTACHMENTS
Attachment A: Ordinance No. 775
Ordinance No. 775
December 11,2023
Page
4 Staff contact:

John L. llasin, Public Works Director
(805) 880-3402; [email protected]
Reviewed by:

Dave Durflinger, City Manager
(805) 7 55-4400; [email protected]
V*U.t\Y'-c
Signature

ATTAGHMENT A
Ordinance No. 775

THIS PAGE INTENTIONALLY LEFT BLANK
ORDINANCE NO. 775

AN URGENCY ORDINANCE OF THE CITY OF CARPINTERIA AMENDING ORDINANCE NO.744, AS AMENDED BY ORDINANCE NOS.746,749,754,761, ANd 767 , TO EXTEND THE TEMPORARY COVID.I9 OUTDOOR BUSINESS PERMIT PROGRAM TO ALLOW BUSINESSES TO OPERATE IN THE CITY RIGHT.OF.WAY AND OTHER PRIVATELY.OWNED OUTDOOR SPACES TO ENCOURAGE SOCIAL DISTANCING AND ECONOMIC RECOVERY FROM THE COVID-I9 PANDEMIC AND

SETTING FORTH THE FACTS CONSTITUTING SUCH URGENCY
WHEREAS, during the COVID-19 pandemic, federal, state and local governments, including the City of Carpinteria ("City"), declared states of emergency and undertook emergency actions in an effort to minimize the spread of the novel virus; WHEREAS, such actions included stay at home orders, face-covering requirements, and implementing measures to promote social distancing, such as by prohibiting or limiting non-essential gatherings;
WHEREAS, on March 17,2020, the California Department of Public Health ("CDPH') and the Santa Barbara County Public Health Department directed all bars, nightclubs, pubs, breweries, and wineries to close immediately as well as restaurants and other food facilities offering onsite dining to immediately transition to only offering delivery or take-out service as part of the public health effort to slow the spread of the COVID-19 virus; and
WHEREAS, many businesses citywide were either not permitted to remain open or required to severely restrict activities, causing significant adverse financial impacts to businesses, vendors, staffers, the negative effects of which still affect consumer spending and tourism in the City of Carpinteria;
WHEREAS, on May 26, 2020, following gradual re-openings permitted at the State and County levels, the City Council adopted urgency Ordinance No. 744, enacting the Temporary COVID-19 Outdoor Business Permit Program to allow business to operate in the City's right-of-way and in other privately-owned outdoor spaces to encourage social distancing and economic activity during the COVID-19 pandemic; and WHEREAS, the California Legislature enacted Assembly Bill 61 (2021), which authorized local agencies to provide relief from parking restrictions for expanded outdoor dining areas to mitigate COVID-19 pandemic restrictions on dining through July 1,2024; and
WHEREAS, the California Legislature enacted Assembly B,il|1217 (2023), which extends the provisions of Assembly Bill 61 (2021), including the relief from parking restrictions for expanded outdoor dining areas, through July 1 ,2026; and WHEREAS, on May 10,2021, November 22,2021, April 25,2022, November 14,2022 and June 12,2023, the City Council respectively approved and adopted Ordinance Nos. 746, 749,754,761 and 767 amending Ordinance No. 744 to extend the Temporary COVID-19 Outdoor Business Permit Program, which is currently set to 26384724.1
Ordinance No. 775
Page2
expire at 11:59 pm on December 31,2023;
WHEREAS, despite the conclusion of the federal and California states of emergency in February and May 2023, the City retains authority under its police powers, Government Code Section 65907 and Vehicle Code Section 22507 to continue implementation of the Temporary COVID-19 Outdoor Business Permit Program to promote economic development and encourage ongoing health and safety measures to protect the public from the still prevalent virus and its variants; and WHEREAS, the continuation of City's Temporary COVID-19 Outdoor Business Permit Program remains necessary for the economic recovery of businesses still reeling from the negative impacts resulting from the COVID-19 pandemic that extend beyond the COVID-19 States of Emergency; and
WHEREAS, local businesses report that the ability to use outdoor spaces in the public right-of-way or in private parking areas has been a lifeline and many customers continue to prefer outdoor accommodations; and
WHEREAS, allowing continued utilization of outdoor spaces for business operations and providing flexibility in the continuance of temporary use permits enhances economic vitality and recovery, and augments the City's tax base; and WHEREAS, various strains of COVID-19 continue to evolve and circulate and remain a threat to certain vulnerable groups, such as the immunocompromised and elderly individuals; and
WHEREAS, most children under the age of 12 have not been vaccinated against the COVID-19 virus;1 and
WHEREAS, the City Council has initiated the development of a proposed permanent permit program to allow for parklet outdoor seating areas in the City right-ofway; and WHEREAS, on October 9,2023, the City Council: (a) adopted Resolution No. 6174 to amend the Downtown "T" Encroachment Guidelines, adding parklets as a permissible encroachment and certain standards for compliant parklets in City right-ofway, (b) authorized the establishment of a modular parklet lease program, and (c) directed staff to prepare an ordinance to extend the Temporary COVID-1g Outdoor Business Permit Program to continue parklet use on privately-owned property and in City right-of-way; and
WHEREAS, the City Council herein authorizes continued parklet use as established in the Temporary COVID-19 Outdoor Business Permit Program to allow continuity for businesses operating in outdoor areas while affording tne City additional I See American Academy of Pediatrics, Summary of data publicly reported by the Centers for Disease Control and Prevention (5/3/23) https://www.aap.orq/en/paqes/2b1g-novel-coronavirus-covid-1ginfections/children-and-covid-19-vaccination{rends/ (accessed on Nov. g, 2023) Ordinance No. 775

Page 3 ends

time to develop, consider, and implement the Downtown "T" Encroachment Guidelines for parklets in City righlof-way and a permanent parklet program for privately-owned property, thereby achieving the dual public health and safety and economic goals of the City following the COVID-19 pandemic.

THE CITY COUNCIL OF THE CITY OF CARPINTERIA DOES ORDAIN AS FOLLOWS:

Section 1. lncorporation of Recitals. All the recitals set forth above are true, correct, and valid, and are hereby incorporated and adopted as findings of the City Council as though fully set forth herein.

Section 2. Findings. The Council hereby finds, determines and declares that this Urgency Ordinance adoption pursuant to Government Code Section 36937 is necessary because:

A. Commercial activity and businesses are essential to a vibrant and healthy community, and this Temporary COVID-19 Outdoor Business Permit Program provides flexibility to local businesses to re-open and remain open while protecting the peace, health, safety, and welfare of members of the public during and following the COVID-19 pandemic; and
B. The pandemic's effects on local economies and consumer preferences are longer lasting than initially anticipated; and
C. Without the amendment and extension of the Urgency Ordinance, there is an increased risk of a substantial impact to local businesses, causing further disruption by delaying local economic recovery, and endangering the lives or property of inhabitants of the City; and
D. The Downtown "T" Encroachment Permit Program was established to allow local businesses within the Downtown "T" to apply for a permit to conduct certain business operations within the City right-of-way, which provides a framework for the portion of the Temporary COVID-19 Outdoor Business Permit Program applicable to the City right-of-way and other privately-owned property, but requires certain modifications to streamline the implementation of permits with all due speed during and following the COVID-19 pandemic; and
E. Carpinteria Municipal Code Chapter 14.64 establishes a temporary use permit to allow businesses to engage in temporary uses on privately-owned property that provides a framework for the Temporary COVID-19 Outdoor Business Permit Program applicable to privately-owned property, but requires certain modifications to streamline the approval and implementation of permits with all due speed during and following the COVID-19 pandemic; and
F. The City Council recognizes the Temporary COVID-19 Outdoor Business Permit Program continues to require that certain temporary exceptions to the Ordinance No. 775

Page 4 ends

requirements of carpinteria Municipal Code Chapter 12.02, the Downtown ,,T,, Encroachment Permit Program, and Carpinteria Municipal Code Chapter 14.64 may be necessary, as determined by the City Manager through additional rules and regulations; and
G. The City Council has initiated the process to establish a permanent parklet program and associated regulations and desires continuity between the existing Temporary COVID-19 Outdoor Business Permit Program and the permanent piogram; and
H. For the immediate preservation of the public peace, health, safety, and welfare the Council finds that it is necessary to adopt this Urgency Ordinance amending ordinance No. 744, as amended by ordinance Nos. 746, 749,7s4,761, and767 that established the Temporary COVID-19 Outdoor Business Permit program, for all of the reasons set forth in the recitals above, which and are incorporated herein by reference.

Section 3. Urgency Need. Based on the foregoing recitals and findings, all of which are deemed true and correct, this Urgency Ordinance is needed for the immediate preservation of the public peace, health, safety and welfare. This Urgency Ordinance shall take effect immediately upon adoption in accordance with Government Code Section 36937.

Section 4. Amendment. This Urgency Ordinance hereby amends and supersedes Section 11 of Ordinance No. 744, as it has been amended, to read as follows:
"Section 11. Effective Date and Termination. This Urgency Ordinance shall become effective immediately and shall remain in effect untitthe earlier of 11:59 pm on June 30, 2024, or termination by the city council." Section 5. Scope. Except as expressly amended and superseded by this Urgency Ordinance, all other sections, subsections, sentences, clauses, phraies or words of ordinance No. 744, as amended, remain in full force and effect.

Section 6. Severability. lf any section, subsection, sentence, clause, phrase or word of this Urgency Ordinance is for any reason held to be invalid and/or unconstitutional by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Urgency Ordinance or amended Ordinance No 744.

Section 7.
immediately.

Effective Date. This Urgency ordinance shail become effective Section 8. Environmental Determination. The City Council finds that the adoption and implementation of this urgency Ordinance is exempt from the provisions of the California Environmental Quality Act ("CEQA") under CEQA Guidelines Section Ordinance No. 775

Page 5 ends

15061(bX3) in that the City Council finds there is no possibility that the implementation of this Ordinance may have significant effects on the environment. The urgency Ordinance would amend Ordinance No. 744, that established a Temporary COVID-19 Outdoor Business Permit Program, similar to existing permit processes, which is solely an administrative process resulting in no change to the environment.

SECTION 9. Publication. The City Clerk is directed to cause this urgency Ordinance to be published in the manner required by law.

PASSED, APPROVED AND ADOPTED on December 1 1 ,2023 by the following vote
AYES:

NOES:

ABSENT:

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

Mayor, City of Carpinteria
ATTEST:

Brian C. Barrett, CMC, CPMC
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 on December 11,2023.

Brian C. Barrett, CMC, CPMC
City Clerk, City of Carpinteria

APPROVED AS TO FORM
Jena S. Acos, on behalf of Brownstein
Hyatt Farber Schreck, LLP acting as
City Attorney of the City of Carpinteria
City of Carpinteria

COUNCIL AGENDA STAFF REPORT
December 11, 2023

ITEM FOR COUNCIL CONSIDERATION
Public hearing and receipt of testimony on adopting resolutions establishing development impact fees starting in calendar year 2024. The City Council will also receive and approve the Development Impact Fee Nexus Study that supports the development impact fees.

STAFF RECOMMENDATION

1. Adopt Resolution No. 6278, approving the 2023 Development Impact Fee Nexus Study.

2. Adopt Resolution No. 6279, establishing the Development Impact Fee Program.

3. Adopt Resolution No. 6280, approving and setting the amount of Quimby fees pursuant to Carpinteria Municipal Code Chapter 16.24.

Motion: I move to adopt Resolution Nos. 6278, 6279, and 6280, as read by title only.

BACKGROUND
In order to mitigate the impacts on public improvements and facilities due to new development or redevelopment, the City established a Development Impact Fee (DIF) Program. The City's DIF Program was initially established in 1994 through adoption of City Council Ordinance No. 500, and its regulations reside in Chapter 15.80 of the Carpinteria Municipal Code. The City's DIF Program was established pursuant to the authority granted to cities through the Mitigation Fee Act, also known as Assembly Bill 1600, which allows for the collection of fees from developers and apply the revenue to public improvement projects that are needed to serve new development projects.

Public improvement projects, also known as capital projects, are described in the City's adopted Capital Improvement Plan (GIP) and include projects that are entirely or partially necessary due to impacts on public improvements and facilities created by new development projects. The amount of each DIF is based on a nexus study. The nexus study determines the "fair share" of each public improvement project cost that is attributable to new development projects in accordance with the Mitigation Fee Act. 2023 Development Impact Fee Nexus Study
December 11, 2023

Page 2 ends

The Mitigation Fee Act also requires local agencies to regularly update both their nexus study and CIP. On iviay 23, 2022, the City Councii authorized the City Manager to enter into a professional services agreement with Wildan Financial Services to update the City's Development Impact Fee Nexus Study as the nexus study in accordance with the Mitigation Fee Act. On August 8, 2022, the City Council adopted Resolution No. 6153, approving the 2022 CIP (Fiscal Year 2022/23 through Fiscal 2026/27) in accordance with the Mitigation Fee Act as the prerequisite for updating the City's nexus study.

The purpose of this agenda matter is for the City Council to consider and approve the 2023 Development Impact Fee Nexus Study as the nexus study based on the 2022 CIP; establish the City's DIF Program based on the 2023 Development Impact Fee Nexus Study; and approve and set the amount of Quimby fees pursuant to Carpinteria Municipal Code Chapter 16.24.

DISCUSSION
Pursuant to the Mitigation Fee Act, the nexus study is required to be updated at least every eight years. With the adopted 2022 CIP, the City's intent is to concurrently update the nexus study with the proposed 2023 Development Impact Fee Nexus Study, as shown as Attachment A. The proposed 2023 Development Impact Fee Nexus Study provides the basis for updating the following categories of development impact fees (listed in alphabetical order) as a part of the City's DIF Program:
• Aquatics Facilities
• General Government Facilities
• Highways and Bridges
• Open Space
• Park and Recreation Facilities
• Park Land Acquisition
• Parking Facilities
• Quimby
• Storm Drain Facilities
• Streets and Thoroughfares
• Traffic Control Facilities
The proposed 2023 Development Impact Fee Nexus Study details the methodology of calculating the development impact fee for each of the aforementioned categories. In brief, the methodology involved the following steps:
2023 Development Impact Fee Nexus Study
December 11, 2023

Page 3 ends

Development Impact Fee Calculation Methodology Steps:

1. Estimate existing development and future growth.

2. Identify public facility or improvement standards.

3. Determine public facility or improvement needs and costs.

4. Allocate cost share to accommodate growth.

5. Identify alternative funding needs.

6. Calculate fee by allocatinq costs per unit of development.

The proposed Resolution No. 6278, as shown as Attachment B, would approve the 2023 Development Impact Fee Nexus Study as the nexus study based on the 2022 GIP. The proposed Resolution No. 6279, as shown as Attachment C, would establish the City's DIF Program concurrent to the adoption of the 2023 Development Impact Fee Nexus Study in order to continue collection of development impact fees through the City's DIF Program. Finally, the proposed Resolution No. 6280, as shown as Attachment D, would approve and set the amount of Quimby fees pursuant to Carpinteria Municipal Code Chapter 16.24.

The following table shows an example of the change of levels between the existing development impact fees 1 and proposed development impact fees:

Example Comparison of Current and Proposed Development Impact Fees Land Use Proposed Size Current Proposed Percent Change
Sinqle Family Unit 2,500 square feet $44,310 $39,750 (10%) Multifamily Unit 1,500 square feet $29,473 $23,850 (19%) Multifamily Unit 1,000 square feet $29,473 $15,900 (46%) Retail 10,000 square feet $212,500 $113,620 (47%)
Parkinq Space 1 each $25,768 $14,728 (43%)
1 Development Impact Fee Study Update. Willdan Financial Services. 24 August 2017 The primary factors that drive the change of levels are 1) cost of capital projects in the 2022 GIP, 2) residential development impact fees charged per square foot, 3) changes in growth assumptions, and 4) assumed cost of land acquisition.

Should the City Council adopt said resolutions, the new development impact fee schedules in the 2023 Development Impact Fee Nexus Study would take effect sixty (60) days from and after its adoption. In March 2023, the Finance/Budget Committee reviewed the proposed 2023 Development Impact Fee Nexus Study and found no exceptions.

POLICY CONSISTENCY
The recommendation is consistent with the Mitigation Fee Act, as codified by Government Code Sections 66000 et seq. and 66477 and Carpinteria Municipal Code Chapters 15.80 and 16.24.
2023 Development Impact Fee Nexus Study
December 11 , 2023
Page4

FINANCIAL CONSIDERATIONS
No Additional Funding Requested. Coilection of development impact fees would contribute revenue to fund public improvements and facilities of the 2022 CIP.

LEGAL AND RISK MANAGEMENT CONSIDERATIONS
Notice of the public hearing appeared in the Coastal View Newspaper on November 2 and 9, 2023, and is consistent with Government Code Sections 65090, 65094, and 66002.

OPTIONS

1. Adopt Resolution Nos. 6278, 6279, and 6280. (Staff recommendation)

2. Direct staff to amend resolutions, as determined appropriate, and adopt resolutions as amended.

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

ATTACHMENTS
Attachment A:

Attachment B:

Attachment C:

Attachment D:
2023 Development Impact Fee Nexus Study
Resolution No. 6278
Resolution No. 6279
Resolution No. 6280
Staff contact:

John L. Ilasin, Public Works Director
(805) 880-3402; [email protected]
□-._,;_,.,_,J L-.. ... ,. 1,cv1cvvc;u uy.

Licette Maldonado, Administrative Services Director
(805) 755-4448; [email protected]
Reviewed by:

Dave Durflinger, City Manager
(805) 755-4400; [email protected]

ATTACHMENT A
2023 Development Impact Fee Nexus Study

THIS PAGE INTENTIONALLY LEFT BLANK

CITY OF CARPINTERIA

DEVELOPMENT IMPACT FEE NEXUS STUDY
UPDATE

FINAL DRAFT
NOVEMBER 22, 2023
... a./w1LLDAN ·I· ....
-~ Financial Services . ·
Oakland Office
66 Franklin Street
Suite 300
Oakland, CA 94607
Tel: (510) 832-0899
Corporate Office
27368 Via lndustria
Suite 200
Temecula, CA 92590
Tel: (800) 755-6864
Fax: (888) 326-6864
Other Regional Offices
Aurora, CO
Orlando, FL
Phoenix, AZ
Plano, TX
Seattle, WA
Washington, DC
www.willdan.com
This page intentionally left blank.

TABLE OF CONTENTS
EXECUTIVE SUMMARY 4
Background and Study Objectives 4
Facility Standards and Costs 4
Use of Fee Revenues 5
Development Impact Fee Schedule Summary 5
Other Funding Needed 7
1 . INTRODUCTION 8
Public Facilities Financing in California 8
Study Objectives 8
Fee Program Maintenance 9
Study Methodology 9
Types of Facility Standards 9
New Development Facility Needs and Costs 10
Organization of the report 11

2. GROWTH FORECASTS 12
Land Use Types
Impact Fees for Accessory Dwelling Units
Existing and Future Development
Occupant Densities
12 12
13 14

3. HIGHWAYS AND BRIDGES 16
Trip Demand 16
Trip Demand Growth 17
Project Costs and Cost Allocation 18
Fee per Trip Demand Unit 18
Fee Schedule 18

4. STREETS AND THOROUGHFARES .' .. > , 20
Project Costs and Cost Allocation 20
Fee per Trip Demand Unit 20
Fee Schedule 21

5. TRAFFIC CONTROL FACILITIES 22
Project Costs and Cost Allocation 22
Fee per Trip Demand Unit 22
Fee Schedule 23

6. PARKING FACILITIES 24
Project Costs
Fee Schedule
24 24
City of Carpinteria Development Impact Fee Study Update

7. STORM DRAIN FACILITIES 25
Storm Drain Demand
Planned Facilities
Cost per Equivalent Dwelling Unit
Fee Schedule
25 26
27 27

8. GENERAL GOVERNMENT FACILITIES 29
Service Population 29
Facility Inventories and Standards 29
Existing Inventory 29
Planned Facilities 30
Cost Allocation 31
Fee Revenue Projection 31
Fee Schedule 32

9. AQUATIC FACILITIES 34
Service Population 34
Existing Aquatic Facilities Inventory 34
Planned Aquatic Facilities 34
Cost Allocation 35
Use of Fee Revenue 35
Fee Schedule 35

10. PAKK AND RECREATION FACILITIES 37
Service Population
Existing Parkland and Park Facilities Inventory
Parkland and Park Facilities Unit Costs
Improved Parkland Equivalent
Parkland and Park Facility Standards
City of Carpinteria Parkland and Park Facilities Standards Facilities Needed to Accommodate New Development
Parks and Recreation Facilities Cost per Capita
Use of Fee Revenue
Fee Schedule

11. OPEN SPACE 43
Service Population 43
Cost Allocation 43
Fee Revenue Projection 44
Fee Schedule 44

12. AB 602 REQUIREMENTS 46
Compliance with AB 602
66016.5. (a) (2) - Level of Service
66016.5. (a) (4) - Review of Original Fee Assumptions
66016.5. (a) (5) - Residential Fees per Square Foot
66016.5. (a) (6) - Capital Improvement Plan
37 37
38 39
39 39
40 40
41 41
46 46
46 47
48 City of Carpinteria Development Impact Fee Study Update

13. IMPLEMENTATION 49
Impact Fee Program Adoption Process
Inflation Adjustment
Reporting Requirements
Programming Revenues and Projects with the CIP
Reimbursements
49 49
49 52
52 14. MITIGATION FEE ACT FINDINGS 53
Purpose of Fee 53
Use of Fee Revenues 53
Benefit Relationship 53
Burden Relationship 53
Proportionality 54
iii
Executive Summary
This report summarizes an analysis of development impact fees needed to support future development in the City of Carpinteria through 2050. It is the City's intent that the costs representing future development's share of public facilities and capital improvements be imposed on that development in the form of a development impact fee, also known as a public facilities fee. The public facilities and improvements included in this analysis are divided into the fee categories listed below:
• Highways and Bridges; • General Government Facilities; ■
■
■
Streets and Thoroughfares;
Traffic Control;
Parking Facilities;
• Aquatic Facilities;
• Parks and Recreation Facilities; and,
• Open Space.
• Storm Drain Facilities;
Background and Study Objectives
The primary policy objective of a development impact fee program is to ensure that new development pays the capital costs associated with growth. Although growth also imposes operating costs, there is not a similar system to generate revenue from new development for services. The primary purpose of this report is to calculate and present fees that will enable the City to expand its inventory of public facilities, as new development creates increases in service demands.

All development impact fee-funded capital projects should be programmed through the City's fiveyear Capital Improvement Plan (CIP). Using a CIP can help the City identify and direct its fee revenue to public facilities projects that will accommodate future growth. By programming fee revenues to specific capital projects, the City can help ensure a reasonable relationship between new development and the use of fee revenues as required by the Mitigation Fee Act.

Facility Standards and Costs
This study uses two approaches to calculate facilities standards and allocate the costs of planned facilities to accommodate growth in compliance with the Mitigation Fee Act requirements.

The existing inventory approach is based on a facility standard derived from the City's existing level of facilities and existing demand for services. This approach results in no facility deficiencies attributable to existing development. This approach is often used when a long-range plan for new facilities is not available. Only the initial facilities to be funded with fees are identified in the fee study. Future facilities to serve growth will be identified through the City's annual capital improvement plan and budget process and/or completion of a new facility master plan. This approach is to calculate the general government facilities, parks and recreation facilities and open space facilities fees in this report.

The planned facilities approach allocates costs based on the ratio of planned facilities that serve new development to the increase in demand associated with new development. This approach is appropriate when specific planned facilities that only benefit new development can be identified, or when the specific share of facilities benefiting new development can be identified. Examples 4 City of Carpinteria Development Impact Fee Study Update include street improvements to avoid deficient levels of service or a sewer trunk line extension to a previously undeveloped area. This approach is used for the highways and bridges, streets and thoroughfares, traffic control facilities, parking facilities storm drainage facilities and aquatic facilities fees.

Use of Fee Revenues
Impact fee revenue must be spent on new facilities or expansion of current facilities to serve new development. Facilities can be generally defined as capital acquisition items with a useful life greater than five years. Impact fee revenue can be spent on capital facilities to serve new development, including but not limited to: land acquisition, construction of buildings, the acquisition of vehicles or equipment, information technology, software licenses and equipment.

Development Impact Fee Schedule Summary
Table E.1 summarizes the development impact fees that meet the City's identified needs and comply with the requirements of the Mitigation Fee Act. The City can adopt fees no greater than the fees shown in this table. As a policy decision to incentivize certain types of development, such as affordable housing production, the City may adopt fees lower than those shown here. 5 City of Carpinteria Development Impact Fee Study Update Table E.1: Maximum Justified lm~act Fee Summary
General
Highways Facilities Parks and I Total -
and Streets and Traffic Control Storm and Aquatic Recreation Open Maximum Land Use Bridges Thoroughfares Facilities Drainage Equipment Facilities 1 Facilities1 Space Justified
Residential per Square Foot $ 1.52 $ 0.11 $ 0.18 $ 1.61 $ 0.86 $ 0.31 $ 11.31 $ I$ 15.90 Nonresidential - Fee per 1,000 Sq. Ft. or per Room (Resort/Hotel) Commercial $ 5.55 $ 0.39 $ 0.64 $ 1 02 $ 0.46 $ $ $ 3.30 $ 11.36 Industrial 1.69 0.12 0.20 0.73 0.25 1.81 4.80
Resort/Hotef 2,115 148 244 120 868 3,495
Note: Parking facilities fee is: $ 14,72B per parking space. 1 Residential congregate care facilities are not assurred to create derrand for these facility types, and are not charged these fees. 2 All fees except for the storm drain fee are charged per hotel/resort guest room Storm drain fee charged at the comrercial rate per 1.000 square feet.

Sources Tables 3.5, 4.3, 5.3, 7.5, 8.6, 9.5, 10.8 and 11.4. w~~k1eb~I 6
City of Carpinteria Development Impact Fee Study Update Other Funding Needed
Impact fees may only fund the share of public facilities related to new development in Carpinteria.

They may not be used to fund the share of facility needs generated by existing development or by development outside of the City. As shown in Table E.2, approximately $51.1 million in additional funding will be needed to complete the facility projects the City currently plans to develop. The "Additional Funding Required" column shows non-impact fee funding required to fund a share of the improvements partially funded by impact fees. Non-fee funding is needed because these facilities are needed partially to remedy existing deficiencies and partly to accommodate new development.

There is no time limit by which impact fee revenue must be spent. However, if the City is accruing revenue to fund new development's share of a project, then it must make certain findings with respect to unexpended impact fee fund balances after five years. Among other requirements, the five-year report requires the City to "Identify all sources and amounts of funding anticipated to complete financing in incomplete improvements," and to "Designate the approximate dates on which supplemental funding is expected to be deposited into the appropriate account or fund." See Reporting Requirements in Chapter 13 in this report for more information.

The City will need to develop alternative funding sources to fund existing development's share of the planned facilities. Potential sources of revenue include but are not limited to: existing or new general fund revenues, existing or new taxes, special assessments, and grants.

Table E.2: Non-Impact Fee Funding Required
Projected Additional
Net Project Impact Fee Funding
Fee Cate o Cost Revenue Re uired
Highways and Bridges $ 36,636,969 $ 7,506,964 $ 29,130,004 Streets and Thoroughfares 2,561,138 524,781 2,036,358
Traffic Control Facilities 1,382,828 1,382,828
Parking Facilities 2,700,000 2,700,000
Storm Drainage 24,029,927 4,079,110 19,950,817
General Government 1 2,005,545 2,005,545
Aquatic Facilities 520,000 520,000
Parks and Recreation Facilities 18,792,044 18,792,044
Open Space 4,196,000 4,196,000
Total $ 92,824,451 $ 41, 707,,272_ $ 51,117_,17~,
1 Fees calculated using the existing standard.

Sources: Tables 3.3, 3.4, 4.1, 5.1, 6.1, 7.3, 8.5, 9.3, 10.6 and 11.3. 1 California Government Code§ 66001 (d).
7 1. lntroduction
This report presents an analysis of the need for public facilities to accommodate new development in the City of Carpinteria. This chapter provides background for the study and explains the study approach under the following sections:
• Public Facilities Financing in California;
• Study Objectives;
• Fee Program Maintenance;
• Study Methodology; and
• Organization of the Report.

Public Facilities Financing in California
The changing fiscal landscape in California during the past 45 years has steadily undercut the financial capacity of local governments to fund infrastructure. Three dominant trends stand out:
• The passage of a string of tax limitation measures, starting with Proposition 13 in 1978 and continuing through the passage of Proposition 218 in 1996; ■ Declining popular support for bond measures to finance infrastructure for the next generation of residents and businesses; and
• Steep reductions in federal and state assistance.

Faced with these trends, many cities and counties have had to adopt a policy of "growth pays its own way." This policy shifts the burden of funding infrastructure expansion from existing ratepayers and taxpayers onto new development. This funding shift has been accomplished primarily through the imposition of assessments, special taxes, and development impact fees also known as public facilities fees. Assessments and special taxes require the approval of property owners and are appropriate when the funded facilities are directly related to the developing property. Development impact fees, on the other hand, are an appropriate funding source for facilities that benefit all development jurisdiction-wide. Development impact fees need only a majority vote of the legislative body for adoption.

Study Objectives
The primary policy objective of a public facilities fee program is to ensure that new development pays the capital costs associated with qrowth. Policy PF-5b of the Public Facilities & Services Element of the General Plan states, "The City will require proposed new developments to pay a fair share of the cost of needed public facilities and services." Implementation Policy 62 of the City's General Plan states, "Continue to update and collect parkland in-lieu, Quimby, and development impact fees to assist the City in acquisition of new parkland to maintain the desired level of service." The primary purpose of this report is to update the City's impact fees based on the most current available facility plans and growth projections. The proposed fees will enable the City to expand its inventory of public facilities as new development leads to increases in service demands. This report supports the General Plan policy stated above.

The City imposes public facilities fees under authority granted by the Mitigation Fee Act (the Act), contained in California Government Code Sections 66000 et seq. This report provides the necessary findings required by the Act for adoption of the fees presented in the fee schedules presented in this report.
8 City of Carpinteria Development Impact Fee Study Update Carpinteria is forecast to moderate growth through this study's planning horizon of 2050. This growth will create an increase in demand for public services and the facilities required to deliver them. Given the revenue challenges described above, Carpinteria has decided to use a development impact fee program to ensure that new development funds the share of facility costs associated with growth. This report makes use of the most current available growth forecasts and facility plans to update the City's existing fee program to ensure that the fee program accurately represents the facility needs resulting from new development.

Fee Program Maintenance
Once a fee program has been adopted it must be properly maintained to ensure that the revenue collected adequately funds the facilities needed by new development. To avoid collecting inadequate revenue, the inventories of existing facilities and costs for planned facilities must be updated periodically for inflation, and the fees recalculated to reflect the higher costs. The use of an established construction cost index is necessary to accurately adjust the impact fees for inflation. For a list of recommended indices, see Chapter 13.

While fee updates using inflation indices are appropriate for annual or periodic updates to ensure that fee revenues keep up with increases in the costs of public facilities, it is recommended to conduct more extensive updates of the fee documentatioh 'and calculation (such as this study) when significant new data on growth forecasts and/or facility plans become available. For further detail on fee program implementation, see Chapter 13.

Study Methodology
Development impact fees are calculated to fund the cost of facilities required to accommodate growth. The six steps followed in this development impact fee study include:

1. Estimate existing development and future growth: Identify a base year for existing development and a growth forecast that reflects increased demand for public facilities;

2. Identify facility standards: Determine the facility standards used to plan for new and expanded facilities;

3. Determine facilities required to serve new development: Estimate the total amount of planned facilities, and identify the share required to accommodate new development; · ·

4. Determine the cost of facilities required to serve new development: Estimate the total amount and the .share of the cost of planned facilities required to accommodate new development; · · · ·

5. · Calculate fee schedule: Allocate facilities costs per unit of new development to calculate the development impact fee schedule; and

6. Identify alternative funding requirements: Determine if any non-fee funding is required to complete projects.

The key public policy issue in development impact fee studies is the identification of facility standards (step #2, above). Facility standards document a reasonable relationship between new development and the need for new facilities. Standards ensure that new development does not fund deficiencies associated with existing development.

Types of Facility Standards
There are three separate components of facility standards:
9 City of Carpinteria Development Impact Fee Study Update • Demand standards determine the amount of facilities required to accommodate growth, for example, park acres per thousand residents, square feet of library space per capita, or gallons of water per day. Demand standards may also reflect a level of service such as the vehicle volume-to-capacity (V/C) ratio used in traffic planning. • Design standards determine how a facility should be designed to meet expected demand, for example, park improvement requirements and technology infrastructure for City office space. Design standards are typically not explicitly evaluated as part of an impact fee analysis but can have a significant impact on the cost of facilities. Our approach incorporates the cost of planned facilities built to satisfy the City's facility design standards.
• Cost standards are an alternate method for determining the amount of facilities required to accommodate growth based on facility costs per unit of demand. Cost standards are useful when demand standards were not explicitly developed for the facility planning process. Cost standards also enable different types of facilities to be analyzed based on a single measure (cost or value), and are useful when different facilities are funded by a single fee program. Examples include facility costs per capita, cost per vehicle trip, or cost per gallon of water per day.

New Development Facility Needs and Costs
A number of approaches can be used to identify facility needs and costs to serve new development. This is often a two-step process: (1) identify total facility needs, and (2) allocate to new development its fair share of those needs.

This study uses two common methods for determining new development's fair share of planned facilities costs: the existing inventory method, and the planned facilities method. Often the method selected depends on the degree to which the community has engaged in comprehensive facility master planning to identify facility needs.

The formula used by each approach and the advantages and disadvantages of each method is summarized below:

Existing Inventory Method
The existing inventory method allocates costs based on the ratio of existing facilities to demand from existing development as follows:

Current Value of Existing Facilities
Existing Development Demand
Under this method new development will fund the expansion of facilities at the same standard currently serving existing development. By definition the existing inventory method results in no facility deficiencies attributable to existing development This method is often used when a iongrange plan for new facilities is not available. Only the initial facilities to be funded with fees are identified in the fee study. Future facilities to serve growth are identified through an annual capital improvement plan and budget process, possibly after completion of a new facility master plan.

This approach is to calculate the general government facilities, parks and recreation facilities and open space facilities fees in this report.
= $/unit of demand
Planned Facilities Method
The planned facilities method allocates costs based on the ratio of planned facility costs to demand from new development as follows:

Cost of Planned Facilities
New Development Demand
= $/unit of demand
10 City of Carpinteria Development Impact Fee Study Update This method is appropriate when planned facilities will entirely serve new development, or when a fair share allocation of planned facilities to new development can be estimated. An example of the former is a Wastewater trunk line extension to a previously undeveloped area. An example of the latter is expansion of an existing library building and book collection, which will be needed only if new development occurs, but which, if built, will in part benefit existing development, as well.

Under this method new development will fund the expansion of facilities at the standards used in the applicable planning documents. This approach is used for the highways and bridges, streets and thoroughfares, traffic control facilities, parking facilities, storm drainage facilities and aquatic facilities fees.

Organization of the report
The determination of a public facilities fee begins with the selection of a planning horizon and development of growth projections for population and employment. These projections are used throughout the analysis of different facility categories and are summarized in Chapter 2.

Chapters 3 through 11 identify facility standards and planned facilities, allocate the cost of planned facilities between new development and other development, and identify the appropriate development impact fee for each of the following facility categories:
• Highways and Bridges; • General Government Facilities; ■
■
■
Streets and Thoroughfares;
Traffic Control;
Parking Facilities;
• Aquatic Facilities;
• Parks and Recreation Facilities; and,
• Open Space.
• Storm Drain Facilities;
Chapter 12 describes how this study meets the requirements of AB 602.

Chapter 13 details the procedures that the City must follow when implementing a development impact fee program. Impact fee program adoption procedures are found in California Government Code Sections 66016 through 66018.

The five statutory findings required for adoption of the proposed public facilities fees in accordance with the Mitigation Fee Act are documented in Chapter 14. 11 2. Growth Forecasts
Growth projections are used as indicators of demand to determine facility needs and allocate those needs between existing and new development. This chapter explains the source for the growth projections used in this study based on a 2023 base year and a planning horizon of 2050.

Estimates of existing development and projections of future growth are critical assumptions used throughout this report. These estimates are used as follows:
• The estimate of existing development in 2023 is used as an indicator of existing facility demand and to determine existing facility standards. • The estimate of total development at the 2050 planning horizon is used as an indicator of future demand to determine total facilities needed to accommodate growth and remedy existing facility deficiencies, if any. 2 • Estimates of growth from 2023 through 2050 are used to (1) allocate facility costs between new development and existing development, and (2) estimate total fee revenues.

The demand for public facilities is based on the service population, dwelling units or nonresidential development creating the need for the facilities.

Land Use Types
To ensure a reasonable relationship between each fee and the type of development paying the fee, growth projections distinguish between different land use types. The land use types that impact fees have been calculated for are defined below. • Residential dwelling units: All residential dwelling units. Fees are charged per square foot of building space.
• Commercial: All commercial, retail, educational, institutional and hotel/motel development.
• Industrial: All manufacturing and other industrial development. • Resort/Hotel: All facilities providing temporary accommodation.

Some developments may include more than one land use type, such as a mixed-use development with both multi-family and commercial uses. In those cases, the facilities fee would be calculated separately for each land use type.

The City has the discretion to determine which land use type best reflects a development project's characteristics for purposes of imposing an impact fee and may adjust fees for special or unique uses to reflect the impact characteristics of the use. If a project results in the intensification of use, at its discretion, the City can charge the project the difference in fees between the existing low intensity use and the future high intensity use.

Impact Fees for Accessory Dwelling Units
The California State Legislature recently amended requirements on local agencies for the imposition of development impact fees on accessory dwelling units (ADU) with Assembly Bill AB 68 in 2021. The amendment to California Government Code §65852.2(f)(2) stipulates that local 2 Existing deficiencies cannot be funded through impact fees. 12 City of Carpinteria Development Impact Fee Study Update agencies may not impose any impact fees on ADU less than 750 square feet. ADU greater than 750 square feet can be charged impact fees in proportion to the size of the primary dwelling unit.

Calculating Impact Fees for Accessory Dwelling Units
For ADUs greater than 750 square feet, impact fees can be charged as a percentage of the single family impact fee. The formula is:

ADU Square Feet
x Single Family Impact Fee = ADU Impact Fee Primary Residence Square Feet In the case of an 800 square foot ADU and a 1,600 square foot primary residence, the impact fees would be 50 percent (800 square feet / 1,600 square feet = 50%) of the single family dwelling unit fee.

Existing and Future Development
Table 2.1 shows the estimated number of residents, dwelling units, employees, and building square feet in Carpinteria, both in 2023 and in 2050. The base year estimates of residents and dwelling units come from the California Department of Finance. The projection of future dwelling units is based on data from the City's General Plan. The buildout projection of residents is based on multiplying total increase in units from General Plan, by occupancy density assumptions of

2.77 residents per single family unit and 1.69 residents per multifamily unit. Note that the residential density assumption of 2.17 residents per dwelling unit in Table 2.2 is current the average occupant density across all types of units.

Base year employees were estimated based on data from the US Census Bureau's OnTheMap application. Total future employees were estimated based on the SBCAG Regional Growth Forecast, allocated to the nonresidential land use categories based on the current proportions.

Note that the demographic assumptions do not specifically call out accessory dwelling units and hotel/resort land uses. It is assumed that growth for those land uses has been captured in the other land use categories.
13 City of Carpinteria Development Impact Fee Study Update Table 2.1 : Demograehic Assumetions
2023 2050 Increase
Residents 1 12,690 14,783 2,093
Dwelling Units
2 Single Family 2,732 3,024 430
Multi-family 2,991 3,297 471
Total 5,723 6,321 901
Employment
3 Commercial 3,826 5,508 1,682
Industrial 2,426 3,492 1,066
Total 6,252 9,000 2,748
Equivalent Building Square Feet (000s)
4 Commercial 1,805 2,598 793
Industrial 2,091 3,010 919
Total 3,896 5,608 1,712
Note: Figures have been rounded to the hundreds.
1 Current population from California Department of Finance (OOF). Buildout projection based on multiplying total increase in units from Housing Bement, by current occupancy density factors of 2.77 residents per single family unit and

1.69 residents per multifamily unit.
2 Current values from OOF. Projection total based on increase in dwelling units identified in the Housing Bement. Assumes proportion of single family to multifamily units will be constant through the planning horizon. 3 El<sting employment from OnTheMap. Projected 2050 employment from SBCAG's Regional Growth Forecast 2017-2050, allocated to corrmercial and industrial land use categories based on current ratio.
4 Estimated building square feet calculated based on employment estimates and density factors in Table 2.2.

Sources: California Department of Finance (OOF), Table E-5, 2023; SBCAG Draft Regional Growth Forecast 2017-2050; OnTheMap Application; City of Carpinteria General Plan; City of Carpinteria 2023 - 2031 Housing Bement; Willdan Financial Services.

Occupant Densities
All fees in this report are calculated based on dwelling units, building square feet or hotel rooms.

Occupant density assumptions ensure a reasonable relationship between the size of a development project, the increase in service population associated with the project, and the amount of the fee.

Occupant densities (residents per dwelling unit or workers per building square foot or hotel room) are the most appropriate characteristics to use for most impact fees. The fee imposed should be based on the land use type that most closely represents the probable occupant density of the development.

The average occupant density factors used in this report are shown in Table 2.2. The residential density factors are based on data for Carpinteria from the 2021 U.S. Census' American Community Survey (Tables 825024 and 825033). Table 825024 provides total housing units by 14 City of Carpinteria Development Impact Fee Study Update land use designation. Table 825033 documents the total population residing in occupied housing.

Total residents are divided by total units to estimate average persons per dwelling unit Citywide.

The nonresidential occupancy factors are derived from data from the Institute of Traffic Engineers Trip Generation Manual, 11th Edition.

Table 2.2: Occupant Density Assumptions
Residential 2.28 Residents per Dwelling Unit
Nonresidential
Commercial
Industrial
Resort/Hotel

2.12 1.16

0.56 Employees per 1,000 square feet
Employees per 1,000 square feet
Employees per room
Sources: U.S. Census Bureau, 2021 American Community Survey 5-Year Estimates, Tables B25024 and B25033; ITE Trip Generation rv1anual, 11th Edition, 2021; Willdan Financial Services.
15 3. Highways and Bridges
This chapter summarizes an analysis of the need for highways and bridges to accommodate new development. The chapter documents a reasonable relationship between new development and the impact fee for funding of these facilities.

Trip Demand
The need for highways and bridges is based on the trip demand placed on the system by development. A reasonable measure of demand is the number of average daily vehicle trips, adjusted for the type of trip. Vehicle trip generation rates are a reasonable measure of demand on the City's system of street improvements across all modes because alternate modes (transit, bicycle, pedestrian) often substitute for vehicle trips.

The two types of trips adjustments made to trip generation rates to calculate trip demand are described below:
• Pass-by trips are deducted from the trip generation rate. Pass-by trips are intermediates stops between an origin and a final destination that require no diversion from the route, such as stopping to get gas on the way to work. • The trip generation rate is adjusted by the average length of trips for a specific land use category compared to the average length of all trips on the street system.

These adjustments allow for a holistic quantification of trip demand that takes trip purpose and length into account for fee calculation purposes.

Table 3.1 shows the calculation of tnp demand tactors by land use category based on the adjustments described above. Data is based on extensive and detailed trip surveys conducted in the San Diego region by the San Diego Association of Governments. The surveys provide one of the most comprehensive databases available of trip generation rates, pass-by trips factors, and average trip length for a wide range of land uses. Though urban development patterns differ between San Diego and the City of Carpinteria, the use of this data is appropriate as a means of allocating trips across multiple land use categories. It should be noted that the projections of current and future trip generation in this report are based on data specific to the City of Carpinteria.
16 City of Carpinteria Development Impact Fee Study Update T a bl e 3 1 T ri. p R at e Ad" us t men ac ors
Total Average Adjust- PM Peak Trip
Primary Diverted Excluding Trip ment Hour Demand
Trips" Trips" Pass-bv" Len!lth
2 Factor3 ITE cateuorv Trips4 Factor
6 A B C=A+B D E=CxD F G =Ex F
Residential
Single Family 86% 11% 97% 7.9 1.11 Single Family Housing (210) 0.99 1.10 Multifamily 86% 11% 97% 7.9 1.11 Apartment (220) 0.57 0.63 Nonresidential
Commercial 47% 31% 78% 3.6 0.41 Shopping Center (820) 4.09 1.68 Industrial 79% 19% 98% 9.0 1.28 Industrial Park (130) 0.40 0.51 Resort/Hotel 58% 38% 96% 7.6 1.06 Hotel (310) 0.60 0.64 t F t
1 Percent of total trips. Prnrary trips are trips w ith no mdw ay stops, or "links". Diverted trips are linked trips whose distance adds at least one mle to the prirrary trip. Pass-by trips are links that do not add rmre than one rnle to the total trip. 2 In mies. Based on SAI\OAG data.
3 The trip adjustment factor equals the percent of non-pass-by trips rrultiplied by the average trip length and divided by the systerrwide average trip 4 Trips per dwelling unit or per 1,000 building square feet or per hotel room 5 The trip demand factor is the product of the trip adjustment factor and the trip rate.

Sources: San Diego Association of Governments, Brief Guide of Vehicular Traffic Generation Rates for the San Diego Region, April 2002; Institute of Traffic Engineers, Trip Generation, 11th Edition; Wlldan Financial Services.

Trip Demand Growth
The planning horizon for this analysis is 2050. Table 3.2 lists the 2023 and 2050 land use assumptions used in this study. The trip demand factors calculated in Table 3.1 are multiplied by the existing and future dwelling units and building square feet to determine the increase in trip demand attributable to new development.

Table 3.2: Land Use Scenario and Trip Demand Generation 2023 2050 Growth 2023 to 2050
Trip
Demand Units/ Units/ Units/
Land Use Factor 1,000 SF Trips 1,000 SF Trips 1,000 SF Trips Residential
Single Family 1.10 2,732 3,005 3,024 3,326 292 321
Multi-family 0.63 2,991 1,884 3,297 2,077 :· ,306 .· 193 Subtotal 5,723 4,889 6,321 5,403 598 514
Nonresidential
Commercial 1.68 1,805 3,032 2,598 4,365 793 1,333
Industrial 0.51 2,091 1,066 3,010 1,535 919 469
Subtotal 3,896 4,098 5,608 5,900 1,712 1,802
Total 8,987 11,303 2,316
Share 79.5% 100.0% 20.5%
Sources: Tables 2.1 and 3.1; Willdan Financial Services 17 City of Carpinteria Development Impact Fee Study Update Project Costs and Cost Allocation
Highways and bridges project cost estimates are summarized in Table 3.3. The included projects reconfigure existing facilities to accommodate increasing traffic volumes. The projects are estimated to cost $36.6 million. Of the $36.6 million total project cost, 23-percent is allocated to new development through this impact fee. The allocation is equal to new development's share of total 2050 trip demand, as identified in Table 3.2.

Table 3.3: Highways and Bridges Project List
Project
Code From : To
Percent
Total Project Allocated to Net DIF
Cost DIF Allocation
Hl-06 Santa Ynez Avenue Overcrossing $ 23,289,558
Hl-07 Carpinteria Ave Bridge over Carpinteria Creek - Bridge Work 13,347,411 Total $ 36,636,969

20.5% $ 4,772,062

20.5% 2,734,903
$ 7,506,964
Sources: City of Carpinteria GIP FY 2022/23 - FY 2026/27; Table 3.2, Wlldan Financial Services.

Fee per Trip Demand Unit
Every impact fee consists of a dollar amount, or the cost of projects that can be funded by a fee, divided by a measure of development. In this case, all fees are first calculated as a cost per trip demand unit. Then these amounts are translated into housing unit (cost per dwelling unit) and employment space (cost per 1,000 square feet) by multiplying the cost per trip by the trip generation rate for each land use category. These amounts become the fp,e schedule Table 3.4 calculates the cost the cost per trip demand unit by dividing the total project costs attributable to new development summarized in Table 3.3, by the total growth in trips calculated in Table 3.2.

Table 3.4: Cost per Trip to Accommodate Growth
Net Cost of Projects Allocated to New Development
Growth in Daily Trips
$ 7,506,964
2,316
Cost per Trip $ 3,241
Sources: Tables 3.2 and 3.3; V\lilldan Financial Services.

Fee Schedule
Table 3.5 shows the maximum justified highways and bridges impact fee schedule. The City can adopt any fee up to this amount. The fees are based on the costs per trip shown in Table 3.4. The cost per trip is multiplied by the trip demand factors in Table 3.1 to determine a fee per unit of new development. The fee per dwelling unit is converted into a fee per square foot by dividing the fee per dwelling unit by the assumed average square footage of a dwelling unit.

The total fee includes a two-percent (2%) administrative charge to fund costs that include: a standard overhead charge applied to all City programs for legal, accounting, and other 18 City of Carpinteria Development Impact Fee Study Update departmental and administrative support, and fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.

In Willdan's experience with impact fee programs, two-percent of the base fee adequately covers the cost of fee program administration. The administrative charge should be reviewed and adjusted during comprehensive impact fee updates to ensure that revenue generated from the charge sufficiently covers, but does not exceed, the administrative costs associated with the fee program
Table 3.5: Highways and Bridges Facilities Impact Fee
A B C=AxB D = C x 0.02 E=C+D El Average
Trip
Cost Per Demand Admin Fee per
Land Use Trip Factor Base Fee 1 Charge 1
•
2 Total Fee 1 Sq. Ft.3
Residential $ 3,241 0.85 $ 2,755 $ 55 $ 2,810 $ 1.52
Nonresidential
Commercial $ 3,241 1.68 $ 5,445 $ 109 $ 5,554 $ 5.55
Industrial 3,241 0.51 1,653 33 1,686 1.69
Resort/Hotel 3,241 0.64 2,074 41 2,115 n/a
1 Fee per average sized dwelling un~ or per 1,000 square feet of nonresidential building space or per hotel room. 2 Administrative charge of 2.0 percent for (1) legal, accounting, and other administrative support and (2) impact fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.
3 Assumes an average of 1,846 square feet per dwelling unit based on an analysis of data from the 2019 American Housing Survey.

Sources: Tables 3.1 and 3.4; Vllilldan Financial Services. 19 4. Streets and Thoroughfares
This chapter summarizes an analysis of the need for streets and thoroughfares to accommodate new development. The chapter documents a reasonable relationship between new development and the impact fee for funding of these facilities. Note that the trip demand factors calculated in Table 3.1, and the trip growth projections calculated in Table 3.2 will also be used in this chapter.

Project Costs and Cost Allocation
Cost estimate for streets and thoroughfares needed to serve new development are summarized in Table 4.1. The City will require a variety of streets and thoroughfares projects to serve new development. All project costs were identified in the City's 2023 CIP. Of the $2.6 million in eligible project costs, 23-percent is allocated to new development through this impact fee. The allocation is equal to new development's share of total 2050 trip demand, as identified in Table 3.2.

Table 4.1: Streets and Thoroughfares Project List
Percent
Project Total Project Allocated to Net DIF
Code From: To Cost DIF Allocation
ST-13 West Via Real Widening $ 322,716 20.5% $ 66,125
ST-18 Casitas Pass Road Traffic Calming 445,422 20.5% 91,268 ST- 55 Ninth Street Improvements- Holly Avenue to West End 1,793,000 20.5% 367,388 Total - Streets and Thoroughfares $ 2,561,138 $ 524,781 Sources: City of Carpinteria CIP FY 2022/23 - FY 2026/27; Table 3.2, \Mlldan Financial Services.

Table 4.2 calculates the cost the cost per trip demand unit by dividing the total project costs attributable to new development summarized in Table 4.1, by the total growth in trips calculated in Table 3.2.
20 City of Carpinteria Development Impact Fee Study Update Table 4.2: Cost per Trip to Accommodate Growth
Net Cost of Projects Allocated to New Development
Growth in Daily Trips
$ 524,781
2,316
Cost per Trip $ 227
Sources: Tables 3.2 and 4.1.

Fee Schedule
Table 4.3 shows the maximum justified streets and thoroughfares impact fee schedule. The City can adopt any fee up to this amount. The fees are based on the costs per trip shown in Table 4.2.

The cost per trip is multiplied by the trip demand factors in Table 3.1 to determine a fee per unit of new development. The fee per dwelling unit is converted into a fee per square foot by dividing the fee per dwelling unit by the assumed average square footage of a dwelling unit.

The total fee includes a two-percent (2%) administrative charge to fund costs that include: a standard overhead charge applied to all City programs for legal, accounting, and other departmental and administrative support, and fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.

Table 4.3: Streets and Thoroughfares Impact Fee
A B C=AxB D = Cx 0.02 E=C+D El Average
Trip
Cost Per Demand Admin Fee per
Land Use Trip Factor Base Fee 1 Charge 1
• ~ Total Fee 1 Sq. Ft. 3
Residential $ 227 0.85 $ 193 $ 4 $ 197 $ 0.11
Nonresidential
Commercial $ 227 1.68 $ 381 $ 8 $ 389 $ 0.39
Industrial 227 0.51 116 2 118 0.12
Resort/Hotel 227 0.64 145 3 148 n/a
1 Fee per average sized dwelling unit or per 1,000 square feet of nonresidential building space or per hotel room. 2 Administrative charge of 2.0 percent for (1) legal, accounting, and other administrative support and (2) impact fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.
3 Assumes an average of 1,846 square feet per dwelling unit based on an analysis of data from the 2019 American Housing Survey.

Sources: Tables 3.1 and 4.2; Willdan Financial Services. 21 5. Traffic Control Facilities
This chapter summarizes an analysis of the need for traffic control facilities to accommodate new development. The chapter documents a reasonable relationship between new development and the impact fee for funding of these facilities. Note that the trip demand factors calculated in Table

3.1, and the trip growth projections calculated in Table 3.2 will also be used in this chapter.

Project Costs and Cost Allocation
Cost estimates for traffic signals and related facilities needed to serve new development are summarized in Table 5.1. The City will require two new signals to serve new development. The City is also planning crosswalk safety improvements adjacent to the high school. The signal projects are needed solely in response to additional traffic caused by new development, so they are completely allocated to new development in this impact fee. The crosswalk safety project is needed to serve both existing and new development, so it is allocated to the fee study based on new development's proportional share of trip demand at the planning horizon.

Table 5.1: Traffic Control Facilities Project List
Percent
Project Total Project Allocated to Net DIF
Code Intersection Cost DIF Allocation
TC-01 Carpinteria Avenue/Palm Avenue $ 415,020 100% $ 415,020 TC-02 Santa Ynez Avenue/Via Real 317,808 100% 317,808
TC-03 Carpinteria High School Area
Crosswalk Safety Improvements 650,000 20% 133,186
Total - Traffic Control Facilities $ 1,382,828 $ 866,014 Sources: City of Carpinteria CIP FY 2022/23 - FY 2026/27; Table 3.2, Willdan Financial Services.

Table 5.2 calculates the cost the cost per trip demand unit by dividing the total project costs attributable to new development summarized in Table 5.1, by the total growth in trips calculated in Table 3.2.
22 City of Carpinteria Development Impact Fee Study Update Table 5.2: Cost per Trip to Accommodate Growth
Net Cost of Projects Allocated to New Development
Growth in Daily Trips
$ 866,014
2,316
Cost per Trip $ 374
Sources: Tables 3.2 and 5.1; Willdan Financial Services.

Fee Schedule
Table 5.3 shows the maximum justified traffic control facilities fee schedule. The City can adopt any fee up to this amount. The proposed fees are based on the costs per trip shown in Table 5.2.

The total fee includes a two-percent (2%) administrative charge to fund costs that include: a standard overhead charge applied to all City programs for legal, accounting, and other departmental and administrative support, and fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.

Table 5.3: Traffic Control Facilities Impact Fee
A B C=AxB D = Cx 0.02 E=C+D El Average
Trip
Cost Per Demand Admin Fee per
Land Use Trip Factor Base Fee 1 Charge 1
•
2 Total Fee 1 Sq. Ft. 3
Residential $ 374 0.85 $ 318 $ 6 $ 324 $ 0.18
Nonresidential
Commercial $ 374 1.68 $ 628 $ 13 $ 641 $ 0.64
Industrial 374 0.51 191 4 195 0.20
Resort/Hotel 374 0.64 239 5 244 n/a
1 Fee per average sized dwelling unit or per 1,000 square feet of nonresidential building space or per hotel room. 2 Administrative charge of 2.0 percent for (1) legal, accounting, and other admnistrative support and (2) impact fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.
3 Assumes an average of 1,846 square feet per dwelling unit based on an analysis of data from the 2019 American Housing Survey.

Sources: Tables 3.1 and 5.2; 1/\/illdan Financial Services. 23 6 . P ar k. 1ng F
_ ac1_ili1 f 1es
This chapter summarizes an analysis of the need for parking facilities to accommodate new development. The chapter documents a reasonable relationship between new development and the impact fee for funding of these facilities.

Project Costs
The City's recent Downtown Carpinteria Parking Study (2021) identified several options for creating a surface parking lot on a City owned the vacant parcel (APN 004-105-026). This project is also listed in the City's CIP. The project costs $2.7 million and is summarized in Table 6.1.

Table 6.1: Parking Facilities Project List
Project
Code From : To
Total Project
Cost
P-04
Total
Parking Lot #4 $ 2,700,000
$ 2,700,000
Sources: City of Carpinteria CIP FY 2022/23 - FY 2026/27.

Fee Schedule
Table 6.2 shows the maximum justified in-lieu parking facilities fee per parking space. The City can adopt any fee up to this amount. The fee is calculated by dividing the total cost of all parking spaces that expand parking capacity, by the increase in parking spaces. The project will add 289 new parking spaces, as identified in Option 4 of the Downtown Carpinteria Parking Study. As new development occurs and is required to provide parking, it can pay the fee at the appropriate cost per required parking space to satisfy its parking requirements if all required parking spaces cannot be accommodated onsite.

Table 6.2: In-Lieu Fee per Parking Space
Total Project Costs $ ? -, z....n.... n ,..,nn..,n ..,
Additional Parking Spaces Created' 187
Cost per Parking Space $ 14,439
Administrative Charge (2%) 289
Total Fee per Parking Space $ 14,728
1 Maximum nurrner of parking spaces that can be created on Lot 4 under Option 4 of Downtown Carpinteria Parking Study.

Sources: Downtown Carpinteria Parking Study, 2021; Table 6.1, Willdan Financial Services.
24 7. Storm Drain Facilities
This chapter summarizes an analysis of the need for storm drain facilities to accommodate growth within the City of Carpinteria. The projects and associated costs in this chapter were identified it the City's 2023 CIP. This chapter documents a reasonable relationship between new development and a storm drain fee to fund storm drain facilities that serve new development.

Storm Drain Demand
Most new development generates storm water runoff that must be controlled through storm drain facilities by increasing the amount of land that is impervious to precipitation. Table 7.1 shows the calculation of equivalent dwelling unit (EDU) demand factors based on impervious surface coefficient by land use category. The impervious surface coefficients are based on from California Environmental Protection Agency data. EDU factors relate demand for storm drain facilities in terms of the demand created by a single family dwelling unit. It is assumed that congregate care facilities have similar impervious surface coefficients and are developed at a similar density to multifamily development. Similarly, hotel/resort development is assumed to have similar impervious surface coefficients and are developed at a similar density to commercial development.

Table 7 .1: Storm Drain Equivalent Dwelling Unit (EDU)
Factors
DU or Impervious Equivalent
KSF per Surface Dwelling
acre
1 Coefficient Unit (EDU)
2 Residential
Single Family 2.45 0.61 1.00
Multi-Family 12.35 0.76 0.25
Nonresidential
Commercial 15.25 0.80 0.21
Industrial 21.78 0.81 0.15
1 D..velling units for residential and thousand building square feet for non-residential.

Density based on estimated development and acreage for each land use type in the City's land use element. Nonresidential densities are based on assumed maximum floor-area-ratios of 0.35 for comme rcial and 0.5 industrial. 2 EDUs per dwelling unit for residential development and per thousand square feet for nonresidential development.

Sources: City of Carpinteria General Plan; Tables 1 and 2 from the User's Guide for the California Impervious Surface Coefficients, Office of Environmental Health Hazard Assessment California Environmental Protection Agency, December 2010; Vllilldan Financial Services.
25 City of Carpinteria Development Impact Fee Study Update EDU Generation by New Development
Tabie 7.2 shows the estimated EDU generation from new development through 2050. New development will generate approximately 925 new EDUs inside the city limits, representing 18.4- percent of total storm drain demand in 2050.

Table 7.2: Storm Drain Facilities EDU Generation
EDU
Factor
1 Existing
(DU/KSF)
Projected
Growth Total
(DU/KSF) (DU/KSF)
Existing Growth in
EDUs EDUs Total
Residential
Single Family 1.00
Multi-Family 0.25
Subtotal
Nonresidential
Commercial 0.21
Industrial 0.15
Subtotal
Total
2,732 430 3,162 2,732 430 3,162
2 991 471 3,462 748 118 866
5,723 901 6,624 3,480 548 4,028
1,805 793 2,598 379 167 546
2,091 919 3 010 _____]H 138 452
3,896 1,712 5,608 693 305 998
4,172 853 5,025

83.0% 17.0% 100.0%
1 Per dwelling unit (residential) or thousand buildinq square feet (nonresidential).

Sources: Table 2.1 and 7.1; Wlldan Financial Services
Planned Facilities
The City's 2023 CIP identified storm drainage projects that will serve both existing and new development in Carpinteria. Table 7.3 summarizes the storm drainage projects that will serve the City. The cost of the facilities listed in these tables is the basis for the storm drainage impact fee for new development in the City. The allocation of storm drain facilities costs to new development is equal to new development's share of total EDUs in 2050. In total, $4.4 million worth of storm drain improvements are allocated to new development.
26 City of Carpinteria Development Impact Fee Study Update Table 7.3: Total Cost of Facilities Needed to Serve New Development Costs
Allocation to Allocated to
Project New New
Code Name Total Cost Develoement Develoement
SD-01 Casitas Pass Storm Drain $ 1,435,658 17.0% $ 243,705 SD-02 East Via Real Storm Drain 1,746,557 17.0% 296,480 SD-03 Calle Arena Culvert 409,837 17.0% 69,570
SD-04 Upper Palm Avenue Storm 96,938 17.0% 16,455
SD-05 Walnut Avenue Storm Drain 1,689,659 17.0% 286,822 SD-06 Beach Area Drainage 5,921,781 17.0% 1,005,230
SD-07 Star Pine Road Storm Drain 1,001,279 17.0% 169,968 SD-13 Ash Avenue Storm Water Lift 4,303,292 17.0% 730,489 SD-20 Via Real at Santa Ynez Avenue Storm Drain lmprovernents 489,596 17.0% 83,110 SD-22 Conduit Installation for Recycled Water Project. 6,935,331 17.0% 1,177,281 Total $ 24,029,927 $ 4,079,110
Sources: City of Carpinteria GIP FY 2022/23 - FY 2026/27; Table 7.2, \Mlldan Financial Services.

Cost per Equivalent Dwelling Unit
This chapter uses the planned facilities approach to calculate the storm drainage cost standard.

The cost of planned facilities allocated to new development is divided by the growth in EDUs to determine a cost standard per EDU. Table 7.4 shows the facility cost standard for storm drain facilities.

Table 7.4: Storm Drain Cost per EDU
Net Cost of Planned Facilities for New Development $
Growth in EDUs
Cost per EDU $
4,079,110
853
4,782
Sources: Tables 7.2 and 7.3.

Fee Schedule
The maximum justified fee for storm drain facilities is shown in Table 7.5. The City can adopt any fee up tothis amount. The costper EDU from Table 7.4 is converted to a fee per unit of new development based on the· EDU factors shown in Table 7.1. The fee per dwelling unit is converted into a fee per square foot by dividing the fee per dwelling unit by the assumed average square footage of a dwelling unit.

The total fee includes a two-percent (2.0%) administrative charge to fund costs that include: a standard overhead charge applied to all City programs for legal, accounting, and other departmental and administrative support, and fee program administrative costs including revenue collection, revenue and cost accounting and mandated public reporting.

EDU Factor Base Fee
1 Charqe 1
•
2 Total Fee 1 Ft.3
Residential $ 4,782 0.61 $ 2,917 $ 58 $ 2,975 $ 1.61
Nonresidential
Commercial $ 4,782 0.21 $ 1,004 $ 20 $ 1,024 $ 1.02
Industrial 4,782 0.15 717 14 731 0.73
1 Fee per average sized dwelling unit or per 1,000 square feet of nonresidential. 2 Admnistrative charge of 2.0 percent for (1) legal, accounting, and other administrative support and (2) impact fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.
3 Assumes an average of 1,846 square feet per dwelling unit based on an analysis of data from the 2019 American Housinq Survey.

Sources: Tables 7.1 and 7.4; Willdan Financial Services. 28 8. General Government Facilities
The purpose of this fee is to ensure that new development funds its fair share of general government facilities. A fee schedule is presented based on the existing facilities standard of general government facilities in the City of Carpinteria to ensure that new development provides adequate funding to meet its needs.

Service Population
General government facilities serve both residents and businesses. Therefore, demand for services and associated facilities are based on the City's service population including residents and workers.

Table 8.1 shows the existing and future projected service population for general government facilities. While specific data is not available to estimate the actual ratio of demand per resident to demand by businesses (per worker) for this service, it is reasonable to assume that demand for these services is less for one employee compared to one resident, because nonresidential buildings are typically occupied less intensively than dwelling units. The 0.31-weighting factor for workers is based on a 40-hour workweek divided by the total number of non-work hours in a week (128) and reflects the degree to which nonresidential development yields a lesser demand for general government facilities.

Table 8.1: General Facilities & Equipment Service Population A B C=A+(Bx0.31)
Service
Residents Workers Population
Existing (2023) 12,690 6,252 14,628
New Development (2023-2050) 2,093 2,748 2,945
Total (2050) 14,783 9,000 17,573
Weighting factor
1 1.00 0.31
1 Workers are weighted at 0.31 of residents based on a 40 hour w ark week out of a possible 128 non-w ark hours in aw eek (40/128 = 0.31)
Source: Table 2.1; Willdan Financial Services.

Facility Inventories and Standards
This section describes the City's general government facilities facility inventory and facility standards.

Existing Inventory
This study uses the existing standard methodology to calculate fees for general government facilities. The general government facilities inventory is comprised of City Hall, the Public Works building, and various video, computer and mobile equipment. In total the City owns approximately $10 million worth of general government facilities.
29 City of Carpinteria Development Impact Fee Study Update Table 8.2: General Facilities & Eguiement Inventory
Description Quantity Units Unit Cost Total Value
Cit'i. Hall - 5775 Cam)nteria Ave.

City Hall Building 14,000 sq. ft. $ 293 $ 4,099,200
Public Works Building 3,840 sq. ft. 136 521,000
Generator Building 160 sq. ft. 256 41,000
Electrical Building 264 sq. ft. 417 110,000
Shed 180 sq. ft. 50 9,000
Carport 900 sq. ft. 10 9,000
Hazardous Waste Shed 2 240 sq. ft. 84 20,200
Public Works Shed 1 200 sq. ft. 70 14,000
Public Works Shed 2 200 sq. ft. 58 11,500
Hazardouse Waste Shed 1 200 sq. ft. 85 17,000
Land 4.81 acres 985,200 4,738,812
Subtotal $ 9,590,712
Equipment
Video Equipment $ 155,642
Computer Equipment 119,526
Mobile Equipment 100,000
Subtotal $ 375,168
Total $ 9,965,880
Source: City of Carpinteria, CJPIA Property Schedule, October 11, 2022.

Planned Facilities
Table 8.3 summarizes the planned general government facilities needed to serve the City through 2050, as identified by the City's CIP. The City plans to make improvements to the City Hall campus, construct an emergency operations center, add several storage facilities, transit facility improvements, upgrades to the corporation yard, library improvements and to add solar generation and storage facilities. New facilities costs are estimated to total approximately $20.4 million through 2050.
30 City of Carpinteria Development Impact Fee Study Update Table 8.3: Planned General Facilities & Equipment
Project
Code Name
Total
Project Cost
Public Facilities
GF-02 City Hall Campus Site Improvements
GF-03 Construction of EOG/Sheriff Sub- Station
GF-07
GF-10
GF-11
GF-12
GF-16
GF-17
GF-18
Corporation Yard Maintenance Storage
Transit Facility Improvements
Corporation Yard Maintenance Building Fire Sprinkler System City Hall Storage
City Hall Solar Energy Generation and Storage
City Hall Campus Expansion
Carpinteria Library Improvements
Total - General Facilities Projects Costs
$ 1,550,000
13,239,954
963,240
125,000
195,000
500,000
. 433,450
2,000,000
1,395,600
$20,402,244
Sources: aty of Carpinteria GIP FY 2022/23 - FY 2026/27.

Cost Allocation
Table 8.4 shows new development's existing per capita investment in general government facilities. This value is calculated by dividing cost of existing facilities by the existing service population. The value per capita is multiplied by the worker weighting factor of 0.31 to determine the value per worker.

Table 8.4: General Facilities & Equipment Existing Standard Value of Existing Facilities
Existing Servce Population
$ 9,965,880
14 628
Cost per Capita
Facility Standard per Resident
Facility Standard per Worker
1 $
$
681
681
211
1 Based on aw eighing factor of 0.31.

Sources: Tables 8.1 and 8.2, V\/illdan Financial Services.

Fee Revenue Projection
The City plans to use general government facilities fee revenue to construct improvements to add to the system of administrative and public works facilities to serve new development. Table 8.5 details a projection of fee revenue, based on the service population growth increment identified in Table 8.1. To fully fund the planned facilities identified in Table 8.3, the City will need to identify nearly $18.4 million for non-fee funding sources. However, since this fee is calculated at the existing standard, so long as the projected impact fee revenue is spent on facilities needed to serve new development, then new development has not been unfairly burdened. 31 City of Carpinteria Development Impact Fee Study Update Table 8.5: Revenue Projection - Existing Standard
Cost per Capita
Growth in Service Population (2023- 2050)
Fee Revenue
Net Cost of Planned Facilities
Non-Fee Revenue to Be Identified
$ 681
2,945
$ 2,005,545
20,402,244
$ (18,396,699)
Sources: Tables 8.1, 8.3 and 8.4.

Fee Schedule
Table 8.6 shows the maximum justified general government facilities fee schedule The City can adopt any fee up to this amount. The cost per capita is converted to a fee per unit of new development based on dwelling unit and employment densities (persons per dwelling unit or employees per 1,000 square feet of nonresidential building space or per hotel room). The fee per dwelling unit is converted into a fee per square foot by dividing the fee per dwelling unit by the assumed average square footage of a dwelling unit.

The total fee includes a two-percent (2.0%) administrative charge to fund costs that include: a standard overhead charge applied to City programs for legal, accounting, and other departmental and administrative support, and fee program administrative costs including revenue collection, revenue and cost accounting and mandated public reporting.

In Willdan's experience with impact fee programs, two-percent of the base fee adequately covers the cost of fee program administration. The administrative charge should be reviewed and adjusted during comprehensive impact fee updates to ensure that revenue generated from the charge sufficiently covers, but does not exceed, the administrative costs associated with the fee program.
32 City of Carpinteria Development Impact Fee Study Update Table 8.6: General Facilities & Equipment Fee Schedule
A B C=AxB D = C x 0.02 E=C+D El Average
Cost Per Admin Fee per
Land Use Capita Density Base Fee 1 Charge 1
•
2 Total Fee
1 Sq. Ft. 3
Residential $ 681 2.28 $ 1,553 $ 31 $ 1,584 $ 0.86
Nonresidential
Commercial $ 211 2.12 $ 447 $ 9 $ 456 $ 0.456
Industrial 211 1.16 245 5 250 0.250
Resort/Hotel 211 0.56 118 2 120 n/a
1 Fee per average sized dwelling unit (residential) or per 1,000 square feet (nonresidential). 2 Administrative charge of 2.0 percent for (1) legal, accounting, and other adrrinistrative support and (2) impact fee program adrrinistrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.
3 Assumes an average of 1,846 square feet per dwelling unit based on an analysis of data from the 2019 American Housing Survey.

Sources: Tables 2.2 and 8.4.
33 9 . _A
_ qua t· 1c F _ ac1. ·r1 t· 1es
The following chapter documents the nexus analysis, demonstrating the need for new aquatic facilities demanded by new development.

Service Population
Residents are assumed to be the primary users of aquatic facilities, so the service population only includes residents. Table 9.1 shows the existing and future projected service population for aquatic facilities.

Table 9.1: Aquatic Facilities
Service Population
Residents
Existing (2023)
Growth (2023 - 2050)
Total (2050)
·12,690
2,093
14,783
Source: Table 2.1.

Existing Aquatic Facilities Inventory
The City of Carpinteria maintains two aquatic facilities. Table 9.2 summarizes the City's existing aquatic facilities inventory. All facilities are located within the City limits. In total, the City owns approximately $3.9 million in aquatic facilities.

Table 9.2: Existing Aquatic Facilities Inventory
Facilities
Community Pool - 5305 Carpinteria Ave.

Bath House
Total Value - Existing Facilities
Total
Building Cost per Replacement
Square Feet Square Foot Cost
n/a n/a $ 2,2,45,263
3,000 536 1,609,300
3,000 $ 3,854,563
Source: City of Carpinteria, CJPIA Property Schedule, October 11, 2022.

Planned Aquatic Facilities
The City has identified a single planned aquatic facility in its CIP, improvements to the community pool. Table 9.3 details the cost of the City's planned aquatic facility. 34 City of Carpinteria Development Impact Fee Study Update Table 9.3: Planned Aquatic Facilities
Total Cost
PR-23 Carpinteria Community Pool lrnprovernents ~$ 5_2_0~,0_0_0 Net Cost of Planned Facilities $ 520,000
Sources: Oty of Carpinteria CIP FY 2022/23 - FY 2026/27.

Cost Allocation
Table 9.4 shows the calculation of the planned facilities per capita standard. This value is calculated by dividing the net cost of planned facilities by the growth in service population.

Table 9.4: Aquatic Facilities Planned Facilities Standard Net Value of Planned Facilities
Service Population Growth (2023 to 2050)
$ 520,000
2,093
Cost per Capita $ 248
Sources: Tables 9.1 and 9.3, Willdan Financial Services.

Use of Fee Revenue
The City plans to use aquatic facilities fee revenue to construct improvements to add to the system of aquatic facilities that serves new development. Using the planned facility methodology results in fee revenue that equals the cost of the planned improvement identified in Table 9.3.

Fee Schedule
• '· ,:~: . .J
Table 9.5 shows the maximum justified aquatic facilities fee schedule. Congre_gate care facilities are not assumed to create demand for this facility type, and are not charged this fee. This is consistent with the City's current fee program. The City can adopt any fee up to the maximum justified amount.The cost.per.capita is converted to a fee per unit of new development based on dwelling unit densities (persons.per dwelling). The fee per dwelling unit is converted into a fee per square foot by dividing the fee per dwelling unit by the assumed average square footage of a dwelling unit.

The total fee includes a two-percent (2%) administrative charge to fund costs that include: a standard overhead charge applied to City programs for legal, accounting, and other departmental and administrative support, and fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.

In Willdan's experience with impact fee programs, two-percent of the base fee adequately covers the cost of fee program administration. The administrative charge should be reviewed and adjusted during comprehensive impact fee updates to ensure that revenue generated from the charge sufficiently covers, but does not exceed, the administrative costs associated with the fee program.
35 City of Carpinteria Development Impact Fee Study Update Table 9.5: Aquatic Facilities Fee Schedule
A a C=AxB 0 = C x 0.02 E=C+D El Average
Cost Per Admin Fee per
Land Use Capita Density Base Fee
1 Charge 1
•
2 Total Fee 1 Sq. Ft.3
Residential $ 248 2.28 $ 565 $ 11 $ 576 $ 0.31
1 Fee per average sized dwelling unit.
2 Adrrinistrative charge of 2.0 percent for (1) legal, accounting, and other adrrinistrative support and (2) irrpact fee program adrrinistrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.
3 Assumes an average of 1,846 square feet per dwelling unit based on an analysis of data from the 2019 American Housing Survey.

Sources: Tables 2.2 and 9.4; Willdan Financial Services 36 10. Park and Recreation Facilities
The purpose of the parkland and park facilities impact fee is to fund the park facilities needed to serve new development. The maximum justified impact fee is presented based on the existing plan standard of parkland and park facilities per capita.

Service Population
Table 10.1 shows the existing and future projected service population for park and recreation facilities. Residents are assumed to be the primary users of parks and recreation facilities, so the service population only includes residents.

Table 10.1: Parks Service Population
Residents
Existing (2023)
Growth (2023 - 2050)
Total (2050)
12,690
2,093
14,783
Source: Table 2.1.

Existing Parkland and Park Facilities Inventory
The City of Carpinteria maintains several park and recreation facilities throughout the city. Table

10.2 summarizes the City's existing parkland inventory in 2023. All facilities are located within the City limits. The inventory also includes undeveloped raw land and distinguishes the acreage accordingly. In total, the inventory includes a total of 130.79 acres of parkland. 37 City of Carpinteria Development Impact Fee Study Update Table 10.2: Park Land Inventory
Name
Developed
Acreage Undeveloped Total
Carpinteria Bluffs Nature Preserve
Carpinteria City Beach
Carpinteria Community Garden
Carpinteria Community Pool
Carpinteria Creek Park
Carpinteria Salt Marsh Nature Preserve
Creek Side parcels (Manion)
EI Carro Park
Franklin Creek Park
Heath Ranch Park
Historical Marker Park (Concha Park)
Lagunitas Park
Memorial Park
Monte Vista Park
Seaside Park
Tar Pits Park
Vacant Lot at 399 Linden Avenue
Viola Fields
Mills Corner
Farmer Parcel
Rincon Preserve
Total - Parkland

5.00 48.00 53.00

5.00 5.00

0.80 0.80

0.70 0.70

1.00 1.00

8.60 8.60

0.61 0.61

9.75 9.75

0.95 0.95

2.40 2.40

0.25 0.25

2.56 2.56

2.10 2.10

3.66 3.66

0.40 0.40

8.77 8.77

1.40 1.40

5.60 5.60

0.05 0.05

1.54 1.54

21.65 21.65

46.26 84.53 130.79
Source: City of Carpinteria
Parkland and Park Facilities Unit Costs
Table 10.3 displays the unit costs necessary to develop parkland in Carpinteria. Land acquisition is estimated at $985,200 per acre, based on an analysis of land sales comparisons since 2017 as reported by Costar. An estimate of $809,600 per acre for standard parkland improvements was calculated based on the cost of improvements to Lagunitas Park from the City's CIP. In total, it costs approximately $1.8 million to purchase and improve an acre of parkland in Carpinteria. 38 City of Carpinteria Development Impact Fee Study Update Table 10.3: Park Facilities Unit Costs
Cost
Per Acre
Share of
Total Costs
Land Acquisition
lrnprovernents
1 $ 985,200
809,600
55%
45%
Total Cost per Acre $ 1,794,800 100%
1 Based on cost to improve Lagunitas Park from the City's CIP.

Sources: Qty of Carpinteria CIP FY 2022/23 - FY 2026/27; Costar; Willdan Financial Services.

Improved Parkland Equivalent
Before calculating the existing parkland standard, unimproved parkland owned by the City must be converted to an equivalent amount of improved parkland. Table 10.4 details this conversion.

The conversion is based on the ratio of the cost of an improved acre of land (including land and improvements) relative to an acre of unimproved parkland (only land). The·estimate of the value of unimproved park and the cost of park improvements are detailed above in Table 10.3.

Table 10.4: Undeveloped Parkland Equivalent
Parkland Improved
Undeveloped Land
$ 1,794,800
985,200
Undeveloped Land Costs Percentage of Parkland costs
Undeveloped Acres
Equivalent Improved Acres

54.89%

84.53 46.40
Sources: Tables 10.2 and 10.3; 1/\/illdan Financial Services.

Parkland and Park Facility Standards
Park facility standards establish a reasonable relationship between new development and the need for expanded parkland and park facilities. Information regarding the City's existing inventory of existing parks facilities is based on data provided by the City and is consistent with prior impact fee analyses.

City of Carpinteria Parkland and Park Facilities Standards Table 10.5 shows the existing standard for improved park acreage per 1,000 residents based on the type of parkland. In total the City has an existing parkland standard of 7.16 acres per 1,000 residents. As a policy decision, this impact fee will be charged at a standard of 5.0 acres per 1,000 residents.
39 City of Carpinteria Development Impact Fee Study Update Table 10.5: Parkland Standards
Developed Park Acreage
Undeveloped Equivalent Improved Acres
Total Developed Park Acreage Equivalent
Service Population (2023)
Existing Standard (Acres per 1,000 Residents)
Policy Standard (Acres per 1,000 Residents)

46.26 46.40

92.66 12,690

7.30 5.00
Sources: Tables 10.1, 10.2 and 10.4; Willdan Financial Services.

Facilities Needed to Accommodate New Development
Table 10.6 shows the park facilities needed to accommodate new development at the policy standard of 5.0 acres per 1,000 residents. To achieve the standard by the planning horizon, new development must fund the purchase and improvement of 10.47 parkland acres, at a total cost of approximately $18.8 million.

Table 10.6: Park Facilities Needed to Accommodate New Develo ment Land Total
Facilitv Needs
Facility Standard (acres/1,000 service population) A
Service Population Growth (2023-2050) B
Facility Needs (acres) c =(B/1,000) x A

5.00 2 093

10.47 10.47
Parkland
Averaqe Unit Cost (per acre)
Total Cost of Facilities
D
E=CxD
$ 985,200 $

5.00 2 093

10.47 809,600 $ 1,794,800
$10,315,044 $ 8,477,000 $18,792,044
Note: Totals have been rounded to the thousands.

Sources: Tables 10.1, 10.3, and 10.5; Wlldan Financial Services.

Parks and Recreation Facilities Cost per Capita
Table 10.7 shows the cost per capita of providing new parkland and park facilities at the policy facility standard. The cost per capita is shown separately for land and improvements. First, the per acre unit costs are multiplied by the acreage standards to determine the total amount of costs needed to serve 1,000 residents for land and improvements. Then, those costs are divided by 1,000 to determine the cost needed to serve one resident. 40 City of Carpinteria Development Impact Fee Study Update Table 10.7: Park Facilities Investment ita
Land Improvements Total
Parkland lnvestrnent (per acre) $ 985,200 $ 809,600 $ 1,794,800 Facility Standard (acres per 1,000 servce pop.) 5.00 5.00 5.00 Total lnvestrnent Per 1,000 capita $4,926,000 $ 4,048,000 $ 8,974,000 1,000 1,000 1,000
investment Per Capita $ 4,926 $ 4,048 $ 8,974
Sources: Tables 10.3, and 10.6; Willdan Financial Services.

Use of Fee Revenue
The City plans to use park and recreation facilities fee revenue to purchase parkland or construct improvements to add to the system of park facilities that serves new development. The City may only use impact fee revenue to provide facilities and intensify usage of existing facilities needed to serve new development.

Fee Schedule
To calculate fees by land use type, the investment in park facilities is determined on a per resident basis for both land acquisition and improvement. These investment factors (shown in Table 10. 7) are investment per capita based on the unit cost estimates and facility standards.

Table 10.8 shows the maximum justified park and recreation facilities fee based on the policy standard of 5.0 acres per capita. Congregate care facilities are not assumed to create demand for this facility type and are not charged this fee. This is consistent with the City's current fee program. The investment per capita is converted to a fee per dwelling unit. The total fee includes an administrative charge to fund costs that include: (1) legal, accounting, and other administrative support and (2) impact fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.

In Willdan's experience with impact fee programs, two-percent of the base fee adequately covers the cost of fee program administration. The administrative charge should be reviewed and adjusted during comprehensive impact fee updates to ensure that revenue generated from the charge sufficiently covers, but does not exceed, the administrative costs associated wit,h the fee program.
41 City of Carpinteria Development Impact Fee Study Update Table 10.8: Park and Recreation Facilities Impact Fee Schedule A B C=AxB 0 = C x 0.02 E=C+O El Average
Cost Per Base Admin Fee per
Land Use Capita Density Fee
1 Charge1
•
2 Total Fee 1 Sq. Ft.3
Residential Dwelling Unit
Land (Quimby) $ 4,926 2.28 $ 11,231 $ 225 $ 11,456 $ 6.21 Improvements 4,048 2.28 9,229 185 9,414 5.10
Total $ 8,974 $ 20,460 $ 410 $ 20,870 $ 11.31
1 Fee per average sized dwelling unit.
2 Administrative charge of 2.0 percent for (1) legal, accounting, and other administrative support and (2) irrpact fee program adrnnistrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.
3 Assumes an average of 1,846 square feet per dwelling unit based on an analysis of data from the 2019 American Housing Survey.

Sources: Tables 2.2 and 10.7.
42 11 . Open Space
Open space is needed to accommodate both residential and nonresidential growth by providing land for residents and businesses that is open to the public, has no building structures, and is available for passive recreational uses. The demand for open space from residential development has already been quantified in the land component of the parks and recreation facilities fee. The purpose of this open space fee is to accommodate demand for open space from nonresidential development.

Service Population
Open space in Carpinteria serves both residents and businesses. Therefore, demand for services and associated facilities are based on the City's service population including residents and workers.

Table 11.1 shows the existing and future projected service population for open space. While specific data is not available to estimate the actual ratio of demand per resident to demand by businesses (per worker) for this service, it is reasonable to assume that demand for these services is far less for one employee compared to one resident, because nonresidential buildings are typically occupied less intensively than dwelling units. While specific worker demand factors for Carpinteria are not available, this study assumes a worker demand at 0.31 relative to a resident.

Table 11.1: Open Space Service Population
A B
Residents Workers
Existing (2023) 12,690 6,252
New Development (2023-2050) 2,093 2,748
Total (2050) 14,783 9,000
Weighting factor 1.00 0.31
C=A +(Bx 0.31)
Service
Population
14,628
2,945
17,573
1 Workers are weighted at 0.31 of residents based on a 40 hour w erk week out of a possible 128 nonwork hours in a week (40/128 = 0.31) Source: Table 2.1; Willdan Financial Services.

Cost Allocation
Table 11.2 illustrates the facility standard for open space land acquisition and the cost per capita (per resident and per employee). This standard is based upon the total acres of existing park land as calculated to determine the land component of the parks and recreation facilities fee. The service population includes residents and employees with employees weighted to account for their lower level of demand for open space compared to residents. Including both residents and employees in the service population ensures that the facility standard and fee do not overlap with the land component of the parks and recreation facilities fee documented in Chapter 10. Under this approach nonresidential development is only allocated its fair share of the need for additional open space and parks.
43 City of Carpinteria Development Impact Fee Study Update Table 11.2: Open Space Standards
Existing Open Space Acreage
Existing Service Population
Open Space Acres per 1,000 Service Population
Open Space Acres per 1,000 Service Population - Policy Standard Cost per Acre
Cost per Capita
Facility Standard per Resident
Facility Standard per Worker
1 130.79
14 628

8.94 5.00
$ 985,200
$ 4,926
$ 4,926
1,527
1 Based on a weighing factor of 0.31.

Sources: Tables 11.1 and 10.3, Willdan Financial Services.

Fee Revenue Projection
The City plans to use open space facilities fee revenue to purchase open. space to add to the inventory of open space that serves new development. Table 11.3 details a projection of fee revenue, based on the service population growth increment identified in Table 11.1.

Table 11.3: Revenue Projection - Existing Standard
Cost per Worker
Growth in Service Population (2023 - 2050)
$ 1,527
2,748
Fee Revenue $ 4,196,000
Sources: Tables 11.1 and 11.2.

Fee Schedule
Table 11.4 shows the maximum justified open space facilities fee schedule. The cost per capita is converted to a fee per unit of new development based on dwelling unit densities (persons per dwelling). The total fee includes a two-percent (2.0%) administrative charge to fund costs that include: a standard overhead charge applied to City programs for legal, accounting, and other departmental and administrative support, and fee program administrative costs including revenue collection, revenue and cost accounting and mandated public reporting.

Nonresidential
Commercial $ 1,527 2.12 $ 3,237 $ 65 $ 3,302 $ 3.30
Industrial 1,527 1.16 1,771 35 1,806 1.81
Resort/Hotel 1,527 0.56 851 17 868 n/a
1 Fee 1,000 square feet (comrercial and industrial) or per room (resorUhotel) 2 Adrrinistrative charge of 2.0 percent for (1) legal, accounting, and other adrrinistrative support and (2) irrpact fee program administrative costs including revenue collection, revenue and cost accounting, rrandated public reporting, and fee justification analyses.

Sources: Tables 2.2 and 11.2; Willdan Financial Services 45 129 AB 602 Requirements
On January 1, 2022, new requirements went into effect for California jurisdictions implementing impact fees. Among other changes, AB 602 added Section 66016.5 to, the Government Code, which set guidelines for impact fee nexus studies. Four key requirements from that section which concern the nexus study are reproduced here:
66016.5. (a) (2) When applicable, the nexus study shall identify the existing level of service for each public facility, identify the proposed new level of service, and include an explanation of why the new level of service is appropriate.
66016.5. (a) (4) If a nexus study supports the increase of an existing fee, the local agency shall review the assumptions of the nexus study supporting the original fee and evaluate the amount of fees collected under the original fee.
66016.5. (a) (5) A nexus study adopted after July 1, 2022, shall calculate a fee imposed on a housing development project proportionately to the square footage of proposed units of the development. A local agency that imposes a fee proportionately to the square footage of the proposed units of the development shall be deemed to have used a valid method to establish a reasonable relationship between the fee charged and the burden posed by the development. 66016.5. (a) (6) Large jurisdictions shall adopt a capital improvement plan as a part of the nexus study.

Compliance with AB 602
The following sP.r.tions ciP.sr.rihP. this study's compliance with the new requirements of AB 602. 66016.5. (a) (2) - Level of Service

1. For fees calculated under the existing standard methodology, the fees are calculated such that new development funds facilities at the existing level of service. These fee categories are:
general government facilities, parks and recreation facilities and open space facilities fees. The existing level service in terms of the existing facility investment per capita is shown in each corresponding chapter.

2. For fees calculated under the planned facilities methodology, the fees are calculated to ensure that the· level of service does not fall to unacceptable levels. The fees calculated under this approach are the highways and bridges, streets and thoroughfares, traffic control facilities, parking facilities, storm drainage facilities and aquatic facilities fees. Projects were identified in theCity's CIP-.as necessary to-maintain an acceptable level of service. New development only funds its proportional share of each CIP project.
66016.5. (a) (4) - Review of Original Fee Assumptions
The original fee schedules and corresponding revenue generated were reviewed by the City and Willdan prior to conducting the nexus study analysis. Table 12.1 reviews the key assumptions from the 2017 study and compares them to the assumptions used in this 2023 fee study. The table compares the studies' planning horizons, projected growth, and facility standards per unit of demand.
46 City of Carpinteria Development Impact Fee Study Update Table 12.1: Review of Prior Study Assumptions
2017 Study 2023 Study
Planning Horizon 2040 2050
Proiected Growth
Projected Increase - Residents 1,728 2,093
Projected Increase - Employment 618 2,748
Facility Standards
Highways and Bridges - Cost per Trip $ 6,718 $ 3,241
Streets and Thoroughfares - Cost per Trip 1,316 227
Traffic Control Facilities - Cost per Trip 541 374
Storm Drainage Cost per EDU 4,457 4,782
General Government - Cost per Capita 502 681
Aquatic Facilities - Cost per Capita 125 248
Parks and Recreation Facilities - Cost per Capita 6,356 8,974 Open Space - Cost per Worker 1,350 1,527
Sources: City of Carpinteria Development Impact Fee Study Update, 2017; Willdan Financial Services.

Table 12.2 displays annual fee revenue collected, by impact fee fund.

Table 12.2: Annual Collected Impact Fee Revenue
Five Year
Average
Annual
Fee Catego~ 2018 2019 2020 2021 2022 Revenue
General Govemment Facilities DIF $ 745 $ 5,322 $ 4,537 $ 19,671 $ 9,757 $ 8,006 Highways & Bridges DIF 69,330 14,736 127,181 149,382 72,126 Storm Drain Facilities DIF 9,232 61,806 23,672 28,963 24,735 Traffic Control Facilities DIF 6,397 4,184 30,471 11,997 10,610 Streets & Thoroughfares DIF 15,545 1,481 14,724 29,336 12,217 Parking Facilities DIF 10,640 36,350 9,398
Park Land Acquisition DIF 11,829 18,328 19,803 9,992
Park & Recreation Facilities DIF 9,045 26,737 147,866 36,730 Aquatic Facilities DIF 345 731 1,634 12,539 2,198 3,489 Open Space DIF 25,172 5,034
Quimby Fees 308,704 19,803 70,435 36,318 87,052
Total $ 32,603 $467,170 $ 126,509 $ 466,363 $ 304,300 $ 279,389 Source: City of Carpinteria.
66016.5. (a) (5) - Residential Fees per Square Foot
Impact fees for residential land uses are calculated per square foot and comply with AB 602. 47 City of Carpinteria Development Impact Fee Study Update 66016.5. (a) (6) - Capital Improvement Plan
The Capital Improvement Plan for this nexus study is comprised of the identified planned facilities within each facility fee chapter. Planned facilities identified in this document are sourced from the City's current adopted CIP. Adoption of this nexus study would approve the planned facilities identified herein as the Capital Improvement Plan for this nexus study. 48 13. Implementation
Impact Fee Program Adoption Process
Impact fee program adoption procedures are found in the California Government Code section 66016. Adoption of an impact fee program requires the City Council to follow certain procedures including holding a public hearing. Data, such as an impact fee report, must be made available at least 10 days prior to the public hearing. The City's legal counsel should be consulted for any other procedural requirements as well as advice regarding adoption of an enabling ordinance and/or a resolution. After adoption there is a mandatory 60-day waiting period before the fees go into effect.

Inflation Adjustment
The City has kept its impact fee program up to date by periodically adjusting the fees for inflation.

Such adjustments should be completed regularly to ensure that new development will fully fund its share of needed facilities. We recommend that the California Construction Cost Index (CCCI) be used for adjusting fees for inflation.

While fee updates using inflation indices are appropriate for periodic updates to ensure that fee revenues keep up with increases in the costs of public facilities, the City will also need to conduct more extensive updates of the fee documentation and calculation (such as this study) when significant new data on growth forecasts and/or facility plans become available.

Reporting Requirements
The City complies with the annual and five-year reporting requirements of the Mitigation Fee Act.

For facilities to be funded by a combination of public fees and other revenues, identification of the source and amount of these non-fee revenues is essential. Identification of the timing of receipt of other revenues to fund the facilities is also important. The City will continue to comply with all annual and five-year reporting requirements of the Mitigation Fee Act.

There is no time limit by which impact fee revenue must be spent. However, if the City is accruing impact fee revenue to fund new development's share of a project, then it must make certain findings with respect to unexpended impact fee fund balances after five-years. Among other requirements, the five-year report requires the City to "Identify all sources and amounts of funding anticipated to complete financing in incomplete improvements," and to "Designate the approximate dates on which supplemental funding is expected to be deposited into the appropriate account or fund."
3 On October 13, 2023 AB 516 was signed into law by the Governor of California, and will go into effect on January 1, 2024. This the bill requires local agencies to:
• Include information on projects noted in prior reports and whether construction began on the approximate date noted in the previous report.
• Explain the reason for any delay in the start of the project and provide a new approximate date construction will begin.
• Identify the number of people or entities that receive refunds of Mitigation Fee Act fees. 3 California Government Code§ 66001 (d).
49 City of Carpinteria Development Impact Fee Study Update The bill also requires local agencies to inform people paying mitigation fees that they:
• Can request an audit to determine if the fees charged by a local agency are more than the amount of money needed to cover the cost of the public improvements. • Can receive information by mail about when the local agency will meet to review its annual Mitigation Fee Act report.
• Can access and review mitigation fee information on the local agency's website, and how to do so.

Table 13.1 summarizes the annual and five-year reporting requirements identified in the Mitigation Fee Act.
50 City of Carpinteria Development Impact Fee Study Update Table 13.1: Annual and Five-Year Reporting Requirements CA Gov't Code
Section Timing_ Reporting Requirements1
Recommended
Fee Adjustment
66001.(d)
The fifth fiscal year following the
first deposit into the account or
fund, and every five years
thereafter
(A) Identify the purpose to which the fee is to be put (B) Demonstrate a reasonable relationship between the fee and thepurpose for which it is charged.
(C) Identify all sources and amounts of funding anticipated tocomplete financing in incomplete improvements.
(D) Designate the approximate dates on which supplemental funding is expected to be deposited into the appropriate account or fund.

Comprehensive
Update
66006. (b) Within 180 days after the last
day of each fiscal year .·
(A) A brief description of the type of fee in the account or fund. (B) The amount of the fee.
(C) The beginning and ending balance of the account or fund. (D) The amount of the fees collected and the interest earned. (E) An identification of each public improvement on which fees were expended including share funded by fees.
(F) (i) An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete
(ii) An identification of each public improvement identified in a previous report pursuant to clause (i) and whether construction began on the approximate date noted in the previous report.
(iii) For a project identified pursuant to clause (ii) for which construction did not commence by the approximate date provided in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction.
(G) A description of any potential interfund transfers. (H) The amount of refunds made (if any).

Inflationary
Adjustment
1 Edited for brevity. Refer to the governrrent code for full description.

Sources: California Governrrent Code §66001 and _§_66006 W~!k1E!~ I 51
City of Carpinteria Development Impact Fee Study Update Programming Revenues and Projects with the CIP
The City maintains a Capital Improvement Program (CIP) to plan for future infrastructure needs.

The CIP identifies costs and phasing for specific capital projects. The use of the CIP in this manner documents a reasonable relationship between new development and the use of those revenues.

The City may decide to alter the scope of the planned projects or to substitute new projects as long as those new projects continue to represent an expansion of the City's facilities. If the total cost of facilities varies from the total cost used as a basis for the fees, the City should consider revising the fees accordingly.

Reimbursements
For some facility categories, particularly park facilities, developers occasionally dedicate parkland and construct facilities in lieu of paying the development impact fee. If a developer builds parkland that exceeds the development's share of needed facilities, that developer should be reimbursed for the amount of facilities created above and beyond that development's impact. The development's share of needed facilities is equal to the amount of impact fees it pays in each fee category. However, we recommend that the City reimburse the difference based on a) the costs identified in the most recent CIP, and b) the City's timeline for completing the facility. By following these guidelines, the City will not be unfairly burdened with unanticipated costs. 52 14. Mitigation Fee Act Findings
Public facilities fees are one-time fees typically paid when a building permit is issued and imposed on development projects by local agencies responsible for regulating land use (cities and counties). To guide the widespread imposition of public facilities fees the State Legislature adopted the Mitigation Fee Act (the Act) with Assembly Bill 1600 in 1987 and subsequent amendments. The Act, contained in California Government Code Sections 66000 through 66025, establishes requirements on local agencies for the imposition and administration of fee programs. The Act requires local agencies to document five findings when adopting a fee.

The five statutory findings required for adoption of the public facilities fees documented in this report are presented in this chapter and supported in detail by the preceding chapters. All statutory references are to the Act.

Purpose of Fee
• Identify the purpose of the fee (§66001(a)(1) of the Act).

Development impact fees are designed to ensure that new development will not burden the existing service population with the cost of facilities required to accommodate growth. The purpose of the fees proposed by this report is to provide a funding source from new development for capital improvements to serve that development. The fees advance a legitimate City interest by enabling the City to provide public facilities to new development.

Use of Fee Revenues
• Identify the use to which the fees will be put. If the use is financing facilities, the facilities shall be identified. That identification may, but need not, be made by reference to a capital improvement plan as specified in §65403 or §66002, may be made in applicable general or specific plan requirements, or may be made in other public documents that identify the facilities for which the fees are charged (§66001 (a)(2) of the Act).

Fees proposed in this report, if enacted by the City, would be used to fund expanded facilities to serve new development. Facilities funded by these fees are designated to be located within the City's sphere of influence. Fees addressed in this report have been identified by the City to be restricted to funding the following facility categories: highways and bridges, streets and thoroughfares, parking, traffic control facilities, storm drainage facilities, general government facilities, aquatic facilities, parks and recreation facilities and open space.

Benefit Relationship , ., .': ·, .- :.•
• Determine the reasonable relationship between the fees; use and the type of development project on which the fees are imposed (§66001 (a)(3) of the Act).

The City will restrict fee revenue to the acquisition of land, construction of facilities and buildings, and purchase of related equipment, furnishings, vehicles, and services used to serve new development.

Facilities funded by the fees are expected to provide a citywide network of facilities accessible to the additional residents and workers associated with new development. Under the Act, fees are not intended to fund planned facilities needed to correct existing deficiencies. Thus, a reasonable relationship can be shown between the use of fee revenue and the new development residential and non-residential use classifications that will pay the fees.

Burden Relationship
• Determine the reasonable relationship between the need for the public facilities and the types of development on which the fees are imposed (§66001(a)(4) of the Act). 53 City of Carpinteria Development Impact Fee Study Update Facilities need is based on a facility standard that represents the demand generated by new development for those facilities. For each facility category, demand is measured by a single facility standard that can be applied across land use types to ensure a reasonable relationship to the type of development. For most facility categories service population standards are calculated based upon the number of residents associated with residential development and the number of workers associated with non-residential development. To calculate a single, per capita standard, one worker is weighted less than one resident based on an analysis of the relative use demand between residential and nonresidential development.

The standards used to identify growth needs are also used to determine if planned facilities will partially serve the existing service population by correcting existing deficiencies. This approach ensures that new development will only be responsible for its fair share of planned facilities, and that the fees will not unfairly burden new development with the cost of facilities associated with serving the existing service population.

Chapter 2, Growth Forecasts provides a description of how service population and growth forecasts are calculated. Facility standards are described in the Facility Standards sections of each facility category chapter.

Proportionality
• Determine how there is a reasonable relationship between the fees amount and the cost of the facilities or portion of the facilities attributable to the development on which the fee is imposed (§66001(b) of the Act).

The reasonable relationship between each facilities fee for a specific new development project and the cost of the facilities attributable to that project is based on the estimated new development growth the project will accommodate. Fees for a specific project are based on the project's size. Larger new development projects can result in a higher service population resulting in higher fee revenue than smaller projects in the same land use classification. Thus, the fees ensure a reasonable relationship between a specific new development project and the cost of the facilities attributable to that project.

See Chapter 2, Growth Forecasts and Unit Costs, or the Service Population sections in each facility category chapter for a description of how service populations or other factors are determined for different types of land uses. See the Fee Schedule section of each facility category chapter for a presentation of the proposed facilities fees.
54 ATTACHMENT B
Resolution No. 6278

THIS PAGE INTENTIONALLY LEFT BLANK
RESOLUTION NO. 6278

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

CARPINTERIA APPROVING AND ADOPTING THE
2023 DEVELOPMENT IMPACT FEE NEXUS STUDY
WHEREAS, the Mitigation Fee Act, as amended, allows for local agencies to collect fees from developers and apply the revenue to public improvement projects that are needed to serve new development projects; and WHEREAS, in order to mitigate the impacts on public improvements and facilities due to new development or redevelopment, the City established a Development Impact Fee (DIF) Program through adoption of City Council Ordinance No. 500, codified in Carpinteria Municipal Code Chapter 15.80; and WHEREAS, the City's DIF Program was established pursuant to the authority granted to cities through the Mitigation Fee Act; and WHEREAS, public improvement projects, also known as capital projects, are described in the City's 2022 Capital Improvement Plan (CIP) as adopted by City Council Resolution No. 6153; and
WHEREAS, the public improvements projects of the 2022 CIP are entirely or partially necessary due to impacts on public improvements and facilities created by new development projects; and
WHEREAS, the amount of each DIF is based on a nexus study which determines the "fair share" of each public improvement project cost that is attributable to new development projects; and
WHEREAS, the City's last nexus study, the 2017 Development Impact Fee Study Update, was adopted through City Council Resolution No. 5749; and WHEREAS, the City intends to update its nexus study with the 2023 Development Impact Fee Nexus Study as prepared by Willdan Financial Services dated November 22, 2023; and
WHEREAS, the 2023 Development Impact Fee Nexus Study is in accordance with the Mitigation Fee Act; and
WHEREAS, the Notice of Public Hearing appeared in the Coastal View Newspaper on November 2 and 9, 2023, and is consistent with Government Code Sections 65090, 65094, and 66002.

Resolution No. 6278

Page 2 ends

NOW, THEREFORE, BE IT RESOLVED as follows:

SECTION 1. Findings
The City Council hereby finds as follows:

A. All provisions set forth above are true and correct and are hereby incorporated herein by reference as findings.

B. The purpose of the development impact fees is to finance public improvements and facilities in order to reduce the impacts on public services and facilities caused by new development.

C. The development impact fees collected pursuant to this resolution shall be used to finance only the public improvements and facilities described or identified in the GIP to which the specific development impact fee relates.

D. The City Council approved the aforesaid 2023 Development Impact Fee Nexus Study following a public hearing on the matter, and the same are incorporated herein, and the City Council further finds that new development will generate additional demands on public improvements and facilities and will contribute to the impact upon public improvements and facilities.

E. There is a need for public improvements and facilities that have not been constructed and which are required to ensure that new development is consistent with the City's General Plan and Local Coastal Plan and to protect the public's health, safety, and general welfare.

F. The facts and evidence presented in the aforesaid 2023 Development Impact Fee Nexus Study establish that there is a reasonable · relationship between the need for the public improvements and facilities described or identified in the GIP and the impacts of new development.

G. The facts and evidence presented in the aforesaid 2023 Development Impact Fee Nexus Study establish that there is a reasonable relationship between the development impact fees and the type of development project on which the development impact fee is imposed.

H. The facts and evidence presented in the aforesaid 2023 Development Impact Fee Nexus Study establish that there is a reasonable relationship between the need for public improvements and facilities Resolution No. 6278

Page 3 ends

described or identified in the CIP and the type of development project on which the development impact fee is imposed.

I. The facts and evidence presented in the aforesaid 2023 Development Impact Fee Nexus Study establish that there is a reasonable relationship between the amount of the development impact fee and the cost of the public improvement or facility or portion of the public improvement or facility attributable to the development on which the development impact fee is imposed.

J. The cost estimates set forth in the CIP are reasonable cost estimates for constructing these facilities, and the development impact fees expected to be generated by new development will not exceed the total amount of these cost estimates.

K. The development impact fees set forth and adopted herein are consistent with the City's General Plan and Local Coastal Plan.

L. The City Council considered the effects of the development impact fees with respect to the City's housing needs, as established in the Housing Element of the General Plan, and regional housing needs.

SECTION 2. Development Impact Fees
The amounts of the various development impact fees created and imposed pursuant to Ordinance Nos. 500 and 557, as amended by Ordinance Nos. 597 and 718, are hereby established for each of the referenced categories of public improvements and facilities at the levels established in the aforesaid 2023 Development Impact Fee Nexus Study. A schedule of said development impact fees that the City Council hereby adopts is in aforesaid 2023 Development Impact Fee Nexus Study and incorporated herein by reference as though set forth in full. In the event that the proposed land use of the new development is not specified in aforesaid 2023 Development Impact Fee Nexus Study, the development impact fee for such use shall be determined by the City Manager, or his or her designee, who shall determine such fee by utilizing the Land Use category that is most similar in relation to impacts on public facilities to the proposed land use of the new development.

SECTION 3. Automatic Annual Adjustment
Certain development impact fees shall be automatically adjusted on July 1 pursuant to the provisions of Carpinteria Municipal Code Section 15.80.050.

Resolution No. 6278
Page4
SECTION 4. Exemptions to Development Impact Fees
No development impact fee sha!! be payable on any development project that is subject to an exemption pursuant to the provisions of Carpinteria Municipal Code Section 15.80.130.

SECTION 5. Credits
Credits against the amount of development impact fees imposed hereby shall be calculated pursuant to and in accordance with the provisions of Carpinteria Municipal Code Sections 15.80.140 and 15.80.150 and the Mitigation Fee Act.

SECTION 6. Adjustments, Reductions, Waivers, and Refunds Adjustments, reductions, waivers, and refunds of development impact fees shall be made in accordance with the provisions of Carpinteria Municipal Code Sections 15.80.100 and 15.80.120.

SECTION 7. Resolution Subject to Underlying Ordinances
The provisions of this resolution are subject and subordinate to the provisions of Carpinteria Municipal Code Chapter 15.80 and shall at all times be construed and applied consistent therewith as the same presently exist or may from time-to-time hereafter be amended.

SECTION 8. Judicial Action to Challenge this Resolution Any judicial action or proceeding to attach, review, set aside or annul this resolution shall be brought within 120 days of its adoption.

SECTION 9. Exemption from Environmental Review
Adoption 'of the development impact fees set forth herein is exempt from the provisions of the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines § 15273 relating to the establishment and modification of rates and other charges for the purpose of obtaining funds for capital projects or necessary to maintain services within existing service areas and§ 15378(b)(4), which provides that the creation of government funding mechanisms or other government fiscal activities that do not involve any commitment to any specific project are not projects subject to CEQA review.

Resolution No. 6278

Page 5 ends

SECTION 10. Effective Date
Pursuant to California Government Code Section 66017(a), this resolution shall be in full force and effect sixty (60) days from and after its adoption. Upon the effective date, the fees stated in this resolution shall supersede previouslyadopted resolutions setting development impact fees of the same class as set forth herein, except as provided in Section 11 hereof.

SECTION 11. Application of Fees to Pending Development Projects Development projects that have received their final discretionary permit approval prior to the date of passage, approval and adoption of this resolution shall be subject to the development impact fees set forth in Resolution No. 5750, rather than the development impact fees reflected in aforesaid 2023 Development Impact Fee Nexus Study, provided said projects receive building permits within one (1) year of final discretionary approval.

SECTION 12. Severability
If any section, subsection, sentence, clause, phrase or portion of this resolution is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this resolution. The City Council hereby declares that it would have adopted this resolution, and each section, subsection, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional.

PASSED, APPROVED AND ADOPTED on December 11, 2023, by the following vote:

AYES: COUNCILMEMBER(S):

NOES: COUNCILMEMBER(S):

ABSENT: COUNCILMEMBER(S):

ABSTAIN: COUNCILMEMBER(S):

Mayor, City of Carpinteria
Resolution No. 6278

Page 6 ends

ATTEST:

Brian C. Barrett, CMG, CPMC
City Clerk, City of Carpinteria
I hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Carpinteria held on December 11, 2023.

Brian C. Barrett, CMG, 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

ATTACHMENT C
Resolution No. 6279

THIS PAGE INTENTIONALLY LEFT BLANK
RESOLUTION NO. 6279

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

CARPINTERIA ESTABLISHING THE

DEVELOPMENT IMPACT FEE PROGRAM
WHEREAS, the Mitigation Fee Act, as amended, allows for local agencies to collect fees from developers and apply the revenue to public improvement projects that are needed to serve new development projects; and WHEREAS, in order to mitigate the impacts on public improvements and facilities due to new development or redevelopment, the City established a Development Impact Fee (DIF) Program through adoption of City Council Ordinance No. 500, codified in Carpinteria Municipal Code Chapter 15.80; and WHEREAS, the City's DIF Program was established pursuant to the authority granted to cities through the Mitigation Fee Act; and WHEREAS, public improvement projects, also known as capital projects, are described in the City's 2022 Capital Improvement Plan (GIP) as adopted by City Council Resolution No. 6153; and
WHEREAS, the public improvements projects of the 2022 GIP are entirely or partially necessary due to impacts on public improvements and facilities created by new development projects; and
WHEREAS, the amount of each DIF is based on a nexus study which determines the "fair share" of each public improvement project cost that is attributable to new development projects; and
WHEREAS, on December 11, 2023, the City Council adopted Resolution No. 6278, approving the 2023 Development Impact Fee Nexus Study as prepared by Willdan Financial Services dated November 22, 2023; and WHEREAS, establishment of the City's DIF Program concurrent to the adoption of the 2023 Development Impact Fee Nexus Study continues the collection of development impact fees in accordance with the Mitigation Fee Act; and
WHEREAS, the Notice of Public Hearing appeared in the Coastal View Newspaper on November 2 and 9, 2023, and is consistent with Government Code Sections 65090, 65094, and 66002.

NOW, THEREFORE, BE IT RESOLVED as follows:

Resolution No. 6279

Page 2 ends

The City Council hereby finds as follows:

A. All provisions set forth above are true and correct and are hereby incorporated herein by reference as findings.

B. This resolution establishes the DIF Program concurrent to the adoption of the 2023 Development Impact Fee Nexus Study in order to continue collection of development impact fees.

C. The City Council hereby approves and adopts the Development Impact Fee Program based on the recommendations in the 2023
Development Impact Fee Nexus Study and the 2023 Capital Improvement Plan.

PASSED, APPROVED AND ADOPTED on December 11, 2023, by the following vote:

AYES: COUNCILMEMBER(S):

NOES: COUNCILMEMBER(S):

ABSENT: COUNCILMEMBER(S):

ABSTAIN: COUNCILMEMBER(S):

Mayor, City of Carpinteria
ATTEST:

Resolution No. 6279

Page 3 ends

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

ATTACHMENT D
Resolution No. 6280

THIS PAGE INTENTIONALLY LEFT BLANK
RESOLUTION NO. 6280

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

CARPINTERIA APPROVING AND SETTING THE AMOUNT OF

QUIMBY FEES PURSUANT TO CARPINTERIA MUNICIPAL
CODE CHAPTER 16.24
WHEREAS, the Mitigation Fee Act, as amended, allows for local agencies to collect fees from developers and apply the revenue to public improvement projects that are needed to serve new development projects; and WHEREAS, in order to mitigate the impacts on public improvements and facilities due to new development or redevelopment, the City established a Development Impact Fee (DIF) Program through adoption of City Council Ordinance No. 500, codified in Carpinteria Municipal Code Chapter 15.80; and WHEREAS, the City's DIF Program was established pursuant to the authority granted to cities through the Mitigation Fee Act; and WHEREAS, public improvement projects, also known as capital projects, are described in the City's 2022 Capital Improvement Plan (CIP) as adopted by City Council Resolution No. 6153; and
WHEREAS, the public improvements projects of the 2022 CIP are entirely or partially necessary due to impacts on public improvements and facilities created by new development projects; and
WHEREAS, the amount of each DIF is based on a nexus study which determines the "fair share" of each public improvement project cost that is attributable to new development projects; and
WHEREAS, on December 11, 2023, the City Council adopted Resolution No. 6278, approving the 2023 Development Impact Fee Nexus Study as prepared by Willdan Financial Services dated November 22, 2023; and WHEREAS, on December 11, 2023, the City Council adopted Resolution No. 6279, establishing the City's DIF Program concurrent to the adoption of the 2023 Development Impact Fee Nexus Study through City Council Resolution No. 6278 for continuing the collection of development impact fees in accordance with the Mitigation Fee Act; and
WHEREAS, the 2023 Development Impact Fee Nexus Study determined the amount of Quimby fees; and
Resolution No. 6280

Page 2 ends

WHEREAS, the Notice of Public Hearing appeared in the Coastal View Newspaper on November 2 and 9, 2023, and is consistent with Government Code Sections 65090, 65094, and 66002.

NOW, THEREFORE, BE IT RESOLVED as follows:

SECTION 1. Findings
The City Council hereby finds as follows:

A. All provisions set forth above are true and correct and are hereby incorporated herein by reference as findings.

B. The purpose of the Quimby fees is to finance acquisition of parklands through non-commercial residential projects that include subdivisions.

C. The City Council approved the aforesaid 2023 Development Impact Fee Nexus Study following a public hearing on the matter, and the same are incorporated herein, and the City Council further finds that continued increases in the development of dwelling units and mobile home spaces, combined with the resulting increase in population, creates a need for expansion of public parks, playgrounds, and recreation facilities in order to serve the population.

D. The facts and evidence presented in the aforesaid 2023 Development Impact Fee Nexus Study establish that there is a reasonable relationship between the need for the acquisition of parklands described or identified in the CIP and the impacts of new development of non-commercial residential projects.

E. The facts and evidence presented in the aforesaid 2023 Development Impact Fee Nexus Study establish that there is a reasonable relationship between the Quimby fees and the type of development project on which the Quimby fee is imposed.

F. The facts and evidence presented in the aforesaid 2023 Development Impact Fee Nexus Study establish that there is a reasonable relationship between the need for the acquisition of parklands described or identified in the CIP and the type of development project on which Quimby fee is imposed.

G. The facts and evidence presented in the aforesaid 2023 Development Impact Fee Nexus Study establish that there is a reasonable relationship between the amount of the Quimby fee and the cost of the acquisition of parklands attributable to a non-commercial residential project on which the Quimby fee is imposed.

Resolution No. 6280

Page 3 ends

H. The cost estimates set forth in the CIP are reasonable cost estimates for the acquisition of parklands, and the Quimby fees expected to be generated by new non-commercial residential projects will not exceed the total amount of these cost estimates.

I. The Quimby fees set forth and adopted herein are consistent with the City's General Plan and Local Coastal Plan.

J. The City Council considered the effects of the Quimby fees with respect to the City's housing needs, as established in the Housing Element of the General Plan, and regional housing needs.

SECTION 2. Quimby Fees
The amounts of the Quimby fees created and imposed pursuant to Ordinance No. 558 are hereby established at the levels established in the aforesaid 2023 Development Impact Fee Nexus Study. A schedule of said Quimby fees that the City Council hereby adopts is in aforesaid 2023 Development Impact Fee Nexus Study and incorporated herein by reference as though set forth in full.

SECTION 3. Automatic Annual Adjustment
Quimby fees imposed shall be automatically adjusted on July 1 pursuant to the provisions of Carpinteria Municipal Code Section 16.24.080.

SECTION 4. Exemptions to Quimby Fees
No Quimby fees shall be payable on any development project for land dedication pursuant to the provisions of Carpinteria Municipal Code Section

16.24.080.

SECTION 5. Credits
Credits against the amount of Quimby fees imposed hereby shall be calculated pursuant to and in accordance with the provisions of Carpinteria Municipal Code Section 16.24.130 and the Mitigation Fee Act.

SECTION 6. Adjustments, Reductions, Waivers, and Refunds Adjustments, reductions, waivers, and refunds of Quimby fees shall be made in accordance with the provisions of Carpinteria Municipal Code Section

16.24.100.

Resolution No. 6280

Page 4 ends

SECTION 7. Resolution Subject to Underlying Ordinances
The provisions of this resolution are subject and subordinate to the provisions of Carpinteria Municipal Code Chapter 16.24 and shall at all times be construed and applied consistent therewith as the same presently exist or may from time-to-time hereafter be amended.

SECTION 8. Judicial Action to Challenge this Resolution Any judicial action or proceeding to attach, review, set aside or annul this resolution shall be brought within 120 days of its adoption.

SECTION 9. Exemption from Environmental Review
Adoption of the Quimby fees set forth herein is exempt from the provisions of the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines § 15273 relating to the establishment and modification of rates and other charges for the purpose of obtaining funds for capital projects or necessary to maintain services within existing service areas and§ 15378(b)(4), which provides that the creation of government funding mechanisms or other government fiscal activities that do not involve any commitment to any specific project are not projects subject to CEQA review.

SECTION 10. Effective Date
Pursuant to California Government Code Section 66017(a), this resolution shall be in full force and effect sixty (60) days from and after its adoption. Upon the effective date, the fees stated in this resolution shall supersede previouslyadopted resolutions setting Quimby fees of the same class as set forth herein, except as provided in Section 11 hereof.

SECTION 11. Application of Fees to Pending Development Projects Development projects that have received their final discretionary permit approval prior-to the date of passage, approval and adoption of this resolution shall be subject to the- Quimby fees set forth in Resolution No. 5750, rather than the Quimby fees reflected in aforesaid 2023 Development Impact Fee Nexus Study, provided said projects receive building permits within one (1) year of final discretionary approval.

Page 5 ends

clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional.

PASSED, APPROVED AND ADOPTED on December 11, 2023, by the following vote:

AYES: COUNCILMEMBER(S):

NOES: COUNCILMEMBER(S):

ABSENT: COUNCILMEMBER(S):

ABSTAIN: COUNCILMEMBER(S):

Mayor, City of Carpinteria
ATTEST:

Brian C. Barrett, CMG, 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
City of Carpinteria
Couttcn- Ae eruoa Srnrr Reponr
December 11,2023

ITEM FOR COUNCIL CONSIDERATION
Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023

STAFF RECOMMENDATION
Receive and file the Annual Comprehensive Financial Report for the fiscal year ended June 30,2023.

Sample Motion: I move to receive and file the Annual Comprehensive Financial Report and related information, provided with this staff report as Attachments A through D.

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 Councilwhere 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 Annual Comprehensive Financial Report (ACFR) for the 2021-22 fiscal year. This was the 25th consecutive year that the City's ACFR has been awarded the GFOA Certificate of Achievement, its highest honor. We believe that the 2022-23 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. lndependent Auditors' Report on lnternal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Annual comprehensive Financial Report for the year Ended June 30,2oz3 December 11,2023
Page2
3, lndependent Accountants' Report on Agreed-Upon
Appropriation Limit Worksheets
Procedures Applied to

4. Letter to Those Charged with Governance
The ACFR has been distributed to Councilmembers under separate cover. The ACFR can also be accessed via a link on the Home page of the city's website.

DISCUSSION
The auditors have issued an unmodified ("clean") opinion of the 1nancial statements in the 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 g, 2018 established a General Fund Reserve policy.

The following table shows the2023 General Fund balance components allocated among various reserves and a comparison to prior year tevels.

Fund Balance FY 2023 FY 2022 Variance
Nonspendable $ 7,715 $
1,172,172
$ 7,715
1,116,923 55,249
Restricted for:

Pension stabilization
Committed for:

Capital asset replacement
Economic uncertainties
Special projects
Assigned:
lmprorements and seMces
Total Nons pendable/Restricted/Com m itted/Assigned
Unassigned Fund Balance
Total Fund Balance
4,813,735 4,153,242 660,493
1,067,449
4,933,100
797,739
458,737
4,489,279
1,010,659
608,711
443,922
(212,919)
12,791,909
3,911,943
11,229,939
4,149,972
1,563,071
(238,029)
$ 16,703,752 $ 15,378,710
-
$ 1,325,042
Fund balance restricted through Council's creation of the Stabilization Trust Fund is available to help mitigate a portion of the City's pension cost referred to as the Unfunded Actuarial Liability.

Committed reserve fund balances include $1.1 million for Capital Asset Replacement, $4.9 million for Economic Uncertainties, and $0.8 million for Special projects. The $a.g million committed for Economic Uncertainties meets the City's reserve pblicy of at least 40o/o of operating expenditures
9:\CC Staff Reports\2023 1211\Draft\ACFR\Annual Comprehensive Financial Report (ACFR) for the Fiscal Year Ended June 30, 2023,docx
Annual Comprehensive Financial Report for the Year Ended June 30,2023 December 11,2023

Page 3 ends

FINANCIAL AND RISK MANAGEMENT CONSIDERATIONS
The following table illustrates original and final budgets versus actual for the General Fund for Fiscal Year 2022-23.

Budget Amounts
Original Final Ac'tual Variance
Rerenues
Expenditures
Net TransGrs
Changes in Fund Balance
Fund Balance - Beginning of Year
Fund Balance - End of Year
$ 17,499,550 $ 17,749,800 $'17,942,042 $
(2,422,300) (340,400) 1,307,4O4
15,396,348 15,396,348 15,396,348
$12,974,048 $15,055,948 $16,703,752 $ 1,647,804
Final budget projected a change in fund balance of <$0.3> million resulting in an ending fund balance of $15.1 million. Actual activity resulted in a change in fund balance of $1.3 million and an ending fund balance of $16.7 million.

General Fund revenues were $0.2 million higher than budgeted. This was primarily due to Property Tax receipts 0.1 million greater than adjusted budget.

General Fund expenditures were $0.8 million lower than budget. This was primarily due to personnel costs $0.1 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 41 of the ACFR.

The following table summarizes the budgeted and actual ending fund balance for each of the City's funds.

G:\CC Staff Reports\2023 1211\Draft\ACFR\Annual Comprehensive Financial Report (ACFR) for the Fiscal Year Ended June 30, 2023.docx
(14,535,200) (13,343,300) (12,567,085)
(5,386,650) (4,746,900) (4,067,553)
192,242
776,215
679,347
'l ,647,804
Annual comprehensive Financial Report for the Year Ended June 30,2o2g December 11,2023

Page 4 ends

Fund Balances
Fund Ac'tual Variance
101
101
101
'l02
103
104
201
202
203
204
205
206
207
208
209
210
211
213
214
215
216
217
301
General Fund $ 3,911,843
4,933,100
1,179,887
797,739
1,067,448
4,813,735
44,676
$ 781,755
General Resenre - Economic Uncertainties
General Fund (Nonspendable/Restricted)
General Reserue - Special Projects
Capital Asset Replacement General Fund
Measure X Fund
Traffc Safety Fund
Library Fund
Road Maintenance Rehabilitation Fund
Park Maintenance Fund
Gas Tax Fund
Local Transportation Fund
T]deland Trust Fund
Street Lighting District Fund
Right of Way Fund
Parking and Business lmpror,rement Fund
AB 939 Solid Waste Fund
Recreation Fund
Housing Fund
Measure A Fund
Rerclving Fund
PEG Fee Fund
Capital lmprorements Fund
TotalAll Funds
Budgeted
$ 3,130,088
4,933,100
1,116,923
784,159
1,059,337
4,032,342
26,994
(3e)
286,855
43 449,291
2,022
523,901
435,196
36 12,176
65,623
1,847
52g,go4
875,585
297,077
485,438
7,457
524,699
467,449
18,615
48,396
4',t5
535,765
1,488,375
72,673
1,930,974 w
62,964
13,581
8,'t11
781,393
17,782
39 10,222
(43)
37,147
5,435
788
32,253
(36)
6,439
(17,227)
(1,432)
5,961
612,790
57,54',|i 15,132
96,921
T-746-e-mOverall, the City's combined ending fund balance was $22.6 million, an increase of g2.s million over the budgeted fund balance of $20.2 million. Al.l City Funds had a zero or positive fund balance.

PRINCIPAL PARTIES EXPECTED AT MEETTNG
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 calcuration (GANN Limit) Auditor's required Letter to Those charged with Governance G:\CC Staff Reports\2023 1211\Draft\ACFR\Annual Comprehensive Financial Report (ACFR) for the Fiscal Year Ended June 30, 2023.docx
Annual Comprehensive Financial Report for the Year Ended June 30,2023 December 11,2023

Page 5 ends

Staff contact:

Gilbert Punsalan, Finance Manager
[email protected]; (805) 880-3406
Signature
Licette Maldonado, Adm in istrative Fi nance Director
[email protected]; (805) 7 55-4448
Signa
Reviewed by: Dave Durflinger, City Manager
[email protected]: (805) 7 55-4400
G:\CC Staff Reports\2023 1211\Draft\ACFR\Annual Comprehensive Financial Report (ACFR) for the Fiscal Year Ended June 30, 2023.docx

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

AL CLARK,
MAYOR

NATALIA ALARCON,

VICE MAYOR

ROY LEE,

COUNCILMEMBER

WADE NOMURA,

COUNCILMEMBER
MÓNICA SOLÓRZANO,

COUNCILMEMBER

DAVE DURFLINGER,

CITY MANAGER

LICETTE MALDONADO,

ADMINISTRATIVE

SERVICES DIRECTOR

CITY OF CARPINTERIA

ANNUAL COMPREHENSIVE FINANICAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
City of Carpinteria,
California

ANNUALCOMPREHENSIVE

FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
Prepared by the Administrative Services Department
Licette Maldonado, Administrative Services Director
City of Carpinteria
Annual Comprehensive Financial Report
June 30, 2023

TABLE OF CONTENTS
INTRODUCTORY SECTION:

Letter of Transmittal .................................................................................................................... i Certificate of Achievement for Excellence in Financial Reporting ............................................ vii Organizational Structure and Director of City Officials ............................................................ viii FINANCIAL SECTION:

Independent Auditors’ Report .................................................................................................... 1 Management’s Discussion and Analysis ................................................................................... 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ................................................................................................... 17 Statement of Activities ........................................................................................................ 18 Fund Financial Statements:

Balance Sheet Governmental Funds .................................................................................. 20 Reconciliation of the Governmental Funds - Balance Sheet to the Statement of Net Position ................................................................................................. 21 Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds ........................................................................................................ 22 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities ......................................... 23 Notes to the Basic Financial Statements ............................................................................... 24 Required Supplementary Information:

Note to Required Supplementary Information ....................................................................... 50 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual General Fund ...................................................................................................................... 51 Measure A Special Revenue Fund ..................................................................................... 52 Tidelands Trust Special Revenue Fund .............................................................................. 53 Revolving Fund Special Revenue Fund ............................................................................... 54 Schedule of Proportionate Share of Net Pension Liability and Related Ratios ................... 55 Schedule of Pension Contributions ..................................................................................... 56 Schedule of Changes in OPEB Liability and Related Ratios .............................................. 57 Supplementary Information:

Major Governmental Funds:

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual Capital Improvements Fund ................................................................................................ 58 Non-Major Governmental Funds:

Combining Balance Sheet – Nonmajor Governmental Funds ............................................ 61 Combining Statement of Revenues, Expenditures and Changes in Fund Balance ............ 63 City of Carpinteria
Annual Comprehensive Financial Report
June 30, 2023
TABLE OF CONTENTS, (Continued)
FINANCIAL SECTION, (Continued):

Non-major Governmental Funds Schedule of Revenues, Expenditures, and Changes In Fund Balance - Budget to Actual
Traffic Safety Fund ........................................................................................................... 65 Road Maintenance Rehabilitation Fund ........................................................................... 66 Park Maintenance Fund ................................................................................................... 67 Gas Tax Fund ................................................................................................................... 68 Local Transportation Fund ................................................................................................ 69 Street Lighting District Fund ............................................................................................. 70 Right of Way Fund ............................................................................................................ 71 Parking and Business Improvement Fund ........................................................................ 72 AB939 Solid Waste Fund ................................................................................................. 73 Recreation Services Fund ................................................................................................ 74 Housing Fund .................................................................................................................... 75 PEG Fee Fund .................................................................................................................. 76 Library Fund ..................................................................................................................... 77 STATISTICAL SECTION:

Financial Trends Information:

Schedule of Net Position by Component - Last Ten Fiscal Years ......................................... 79 Schedule of Changes in Net Position - Last Ten Fiscal Years .............................................. 80 Schedule of Fund Balances of Governmental Funds - Last Ten Fiscal Years ...................... 82 Schedule of Revenues Expenditures and Changes in Fund Balance of Governmental Funds and Debt Service Ratio - Last Ten Fiscal Years .......................... 84 Revenue Capacity Information:

Tax Revenues by Source Governmental Funds - Last Ten Fiscal Years ............................. 86 Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years ........... 87 Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years .................................... 88 Principal Property Tax Payers - Current Year and Nine Years Ago ...................................... 89 Property Tax Levies and Collections - Last Ten Fiscal Years ............................................... 90 Debt Capacity Information:

Ratio of Outstanding Debt by Type - Last Ten Fiscal Years ................................................. 91 Ratio of General Bonded Debt Outstanding - Last Ten Fiscal Years .................................... 92 Direct and Overlapping Governmental Activities Debt - Current Year .................................. 93 Legal Debt Margin Information - Last Ten Fiscal Years ........................................................ 94 Pledged Revenue Coverage - Last Ten Fiscal Years ........................................................... 95 Demographic and Economic Information:

Demographic and Economic - Last Ten Fiscal Years ........................................................... 96 Principal Employers - Current Year and Nine Years Ago ...................................................... 97 Employees by Function - Last Ten Fiscal Years ................................................................... 98 Operating Indicators by Function Program - Last Ten Fiscal Years ...................................... 99 Capital Asset Statistics by Function - Last Ten Fiscal Years .............................................. 100 City of Carpinteria
Administrative Services Department
5775 Carpinteria Avenue
Carpinteria, California 93013
805-684-5405
December 7, 2023
-iHonorable Mayor, Members of the City Council, and Citizens of the City of Carpinteria, California:

The City of Carpinteria (City) is pleased to present the Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2023. State law requires all general-purpose local governments, within seven months of the close of each fiscal year, to publish a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants.

Responsibility for the accuracy of the data and the fairness of presentation, including all notes and disclosures, rests with the City. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the various funds of the City. All material statements and disclosures necessary for the reader to obtain a reasonable understanding of the City’s financial activities are included. City management has an established comprehensive internal control framework designed both to protect the City’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City’s financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh the anticipated benefits, the City’s comprehensive framework of internal controls is designed to provide reasonable, rather than absolute, assurance that the financial statements will be free from material misstatements.

Rogers, Anderson, Malody & Scott, LLP, a Certified Public Accountant Firm selected by the City Council to perform the audit of the financial statements for the fiscal year ended June 30, 2023, has audited the City’s financial statements. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used, and significant estimates made by management, and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there is a reasonable basis for rendering an unmodified opinion that the City of Carpinteria’s financial statements for the fiscal year ended June 30, 2023, are fairly presented in conformity with GAAP. The independent auditors’ report is presented as the first component of the financial section of this report.

GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statement in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found immediately following the report of the independent auditors.

City of Carpinteria
Letter of Transmittal
For the Fiscal Year Ended June 30, 2023
____________________________________________________________________________________________________ -iiCITY OF CARPINTERIA PROFILE
Carpinteria was incorporated on September 28, 1965, as a general law city. Located in Santa Barbara County, Carpinteria is about 16 miles north of the City of San Buenaventura and 10 miles south of the City of Santa Barbara. The City is a 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 relaxing atmosphere unique to coastal communities.

The City currently has an estimated population of 12,711 individuals, served by a quaint downtown and with an array of businesses from those positioned to take advantage of nearby universities to those supporting agriculture 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.

The City operates under the Council-Manager form of government. The City Council, which is elected by the citizens of Carpinteria and consist of five members elected by district to four-year staggered terms. The Council is responsible, among other matters, for adopting policies, sets goals and objectives for the operation of the City government, passes ordinances, adopts budgets, appoints committees, and hiring the City Manager and City Attorney. The City Council also conducts the affairs of the City on behalf of the citizens, in accordance with the State Constitution and the General Laws of the State of California. The City Manager is responsible for carrying out the policies and regulations of the City, appointing other employees, and otherwise managing the daily operations of the City.

The City provides a range of municipal services that include 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 Council is required to adopt an annual balanced budget no later than June 30 of each year per State legislation and City Council policy. Budgets are adopted annually by the Council by resolution and are prepared for each fund in accordance with its applicable basis of accounting. The annual budget serves as the foundation for the City to maintain sound and conservative financial practices to ensure the fiscal sustainability of the City. The City Council and staff hold various budget workshops to provide an opportunity for the public input. The proposed balanced budget is presented to the City Council for adoption prior to June 30th fiscal year end.

The City maintains budgetary controls to ensure compliance with provisions embodied in the annual budget approved by the City Council. The City Council approves operating and capital appropriations at the fund and program levels.

The City Manager has the authority to transfer between expenditure accounts and between funds of the City as long as no funding source incompatibility exists, provided those changes do not increase the overall appropriation.

City of Carpinteria
Letter of Transmittal
For the Fiscal Year Ended June 30, 2023
____________________________________________________________________________________________________ -iiiLOCAL 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, and downtown with shops reflecting an attractive and enjoyable small-town environment are all within walking distance of the City's beaches. The City attracts a large volume of visitors to its beaches including the State and City beaches, the Carpinteria Bluffs for hiking, the Salt Marsh Preserve for bird watching, and the annual Avocado Festival. The presence of visitors and their spending represents a significant contribution to the Carpinteria economy, contributing to the top three General Fund revenues. Sales tax was the largest revenue in FY 2022-23 along with property tax and bed tax.

Despite rising employment in the office sector, remote work-from-home and hybrid work schedules have reduced the need for office space. The 2023 Carpinteria Valley Economic Profile1 states commercial real estate includes 1.57 million square feet in the Carpinteria Valley. The office marker has approximately 467,000 square feet of space with a vacancy of 3.0 percent and industrial has approximately 1,100,000 square feet of space with a vacancy of 30.0 percent. With no significant industrial projects in the pipeline, vacancy rates will continue to remain tight along the South Coast for the indefinite future.

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 2023 was $2.3 million, an increase of 19 percent over the median selling value of all homes sold during 2022 calendar year.

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 project pipeline has been expanding rapidly and includes 101 residential units, a 50-unit assisted living facility, 3 hotels, a skate park and a 60,000 square foot warehouse conversion per the Economic Profile Report.

Since the passing of Measure X sales tax measure in April 2018, it continues to be the largest General Fund revenue. In FY 2022-23, Sales tax decreased by 3.9% over prior year, primarily due to economic corrections of the pandemic and inflationary pressure. 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. 1 The 2023 Carpinteria Valley Economic Profile, September 2023, https://carpinteriaca.gov/business/economic-profile/ City of Carpinteria
Letter of Transmittal
For the Fiscal Year Ended June 30, 2023
____________________________________________________________________________________________________ -ivProperty Tax was the second largest General Fund revenue in FY 2022-23. The City experienced an increase in net taxable assessed property value of $177.6 million, or 6.4 percent over previous year. This increase is primarily due to growth in valuation for the residential category. The City has seen its net taxable assessed property value consistently increase over the last ten fiscal years, as shown in the following graph.

MAJOR INITIATIVES
General and Measure X Funds – Projected General and Measure X Funds budgeted expenditures and transfers out of $19.6 million exceed budgeted revenues and transfers in of $18.5 million for FY 2023-24 primarily due to one-time facility improvement projects as well as transfers out to the Capital Improvement Project fund for various City projects. Additionally, the General and Measure X Funds are expected to continue to provide subsidies to the Park Maintenance, Recreation Services, Right of Way Assessment District, and AB 939 to support on-going operations. Staff continues to pursue opportunities to minimize General and Measure X Fund subsidies and departments have worked conscientiously to identify cost reductions while maintaining service levels.

Cash Management Policies and Practices – When monies are deemed investable, they are placed in the State of California Local Agency Investment Fund (LAIF), U.S. Treasury, Money Market accounts, and Federal Agency securities that mature in five years or less. The City’s investment portfolio at June 30, 2023, included $11.7 million invested in U.S. Treasury, $6.6 million invested in Money Market, and $3.5 invested in LAIF. Funds with LAIF and Money Market accounts can be withdrawn with the same-day notice, providing the City with daily liquidity, while investments in the U.S. Government securities provide portfolio diversification. All investment vehicles offer the City outstanding security and are in compliance with the City’s Investment Policy.

The City has a Budget/Finance Committee (Committee) consisting of two City Councilmembers. The Administrative Services Director/City Treasurer, City Manager, Assistant City Manager, and Finance Manager provide staff support. The Committee meets monthly to review the financial statements and cash and investment position of the City. The Investment Policy is reviewed annually by the Committee and City Council. Investment-related policy changes are recommended as necessary.

Long-term Financial Planning – The City’s Five-Year General Fund Fiscal Forecast is utilized in longrange budgeting and cash flow projection to ensure that funding for the City’s future needs are being met through prudent investments, conservative expenditures, and efficient operations. This multi-year strategy towards fiscal sustainability for the General Fund focuses on maintain a healthy fund balance. The adopted City of Carpinteria
Letter of Transmittal
For the Fiscal Year Ended June 30, 2023
____________________________________________________________________________________________________ -vFive-Year Financial Plan (Plan) covers fiscal years 2022-23 through 2026-27. The Plan identified gaps between revenues and costs associated with meeting long-term 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. On January 2023, the City entered into an agreement with Revenue Cost Specialist, LLC to conduct the study and assist the City in updating the Master Fee Schedule and to be completed in fiscal year 2023-24.

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 2023-24 to provide an additional ongoing income stream to help support the costs of services within the City.

In addition to prudent fiscal management and forward-looking budget projections, the City follows a fund reserve policy set by the Council that is in compliance with Government Accounting Standards Board (GASB) Statement No. 54. As of June 30, 2023, $4.49 million of the General Fund total fund balance of $16.70 million was committed as a financial and economic uncertainties reserve. This reserve balance meets the Council’s reserve policy of 50% of the operating budget in the General Fund.

SIGNIFICANT ACCOMPLISHMENTS AND RECOGNITION
Awards - The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Carpinteria for its Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2022. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized ACF.

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, 2022, is included in the Introductory Section of this ACFR.

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 2022-23 and anticipates receiving the award for fiscal year 2023-24. 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.

Acknowledgments – I wish to acknowledge the excellent participation and professional contributions of the finance staff in the preparation of this document, in particular Finance Manager Gilbert Punsalan, Accounting Technician Alexiss Martinez, and Accounting Specialist Brenda Robinson who are to be commended for their continue high level of performance. I would also like to express my appreciation to all department within the City who provided assistance and support.

City of Carpinteria
Letter of Transmittal
For the Fiscal Year Ended June 30, 2023
____________________________________________________________________________________________________ -viSincere appreciation is also expressed to City Manager Dave Durflinger, Assistant City Manager Michael P. Ramirez, and members of the City Council, for their leadership and support in planning and conducting the financial operations of the City in a responsible and forward-looking manner.

Sincerely,
Licette Maldonado
Licette Maldonado
Administrative Services Director
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, 2022
Executive Director/CEO
YLL

CITY OF CARPINTERIA

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

CARPINTERIA RESIDENTS
Dave Durflinger
City Manager
x Financial
Management
Services
x Central Services
x 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
Al Clark
Mayor
Olivia Uribe-Mutal
Program Manager
Wade T. Nomura
Councilmember
Roy Lee
Councilmember
Natalia Alarcon
Vice-Mayor
Mónica Solórzano
Councilmember
Butch Arnoldi
Law Enforcement
Services
(Contract)
x Legislative & Policy
x Legal Services
x City Administration
x Communication &
Community Promotions
x Economic Vitality
x Community Services
Support
x Records Management
x Elections
x Human Resources
x Volunteer Services
x Risk Management
x Law Enforcement
x Emergency Preparedness
x Senior Services
Brian Barrett
City Clerk
YLLL
735 E. Carnegie Dr. Suite I 00
San Bernardino, CA 92408
909 889 0871 T
909 889 5361 F
ramscpa.net

PARTNERS
Terry P Shea. CPA
Scott W Manno, CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A Weleb,r. CPA. MBA. CGMA
Jenny W Liu, CPA. MST
Gardenya Duran, CPA. CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle, CPA. MST (Partner Emeritus)

MANAGERS/ STAFF
Seong-Hyea Lee, CPA. MBA
Evelyn Mo, entin-Barcena, CPA
Veronica Hernandez, CPA
Laura Arvizu, CPA
John Maldonado, CPA. MSA
Julia Rodnguez Fuentes. CPA. MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA

MEMBERS
Amencan lnslltute of
Certified Public Accountants
PCPS Tlie A/CPA All,ance
for CPA Fmns
Governmental Aud,1
Qua/11y Cenre,
California Society of
Cert1f1ed Public Accountants
dil5b Proud Member of 9 AlliottGlobalAlliance~
mm
IIIIJ

ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
-1-
Independent Auditor’s Report
To the Honorable Members of City Council
City of Carpinteria, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Carpinteria, California (the City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2023, and the respective changes in financial position thereof for the 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 (GAAS) 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 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. -2-
Responsibilities of Management for the Financial Statements The City’s 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’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.

Auditor’s 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 auditor’s 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 GAAS 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 GAAS 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.
 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’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’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. -3-
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The supplementary information, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining schedules and budgetary comparison 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. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information Included in the Annual Report
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 financial statements and our auditor's report thereon. Our opinions on the 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 financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the 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. -4-
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 7, 2023 on our consideration of the City’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 solely 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 the effectiveness of 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.

San Bernardino, California
December 7, 2023
MANAGEMENT’S DISCUSSION AND ANALYSIS

City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-5-
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, 2023. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our Letter of Transmittal, which can be found on pages i-vi 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, 2023, the City’s net position (assets and deferred outflows over liabilities and deferred inflows) was $53.3 million. Of this amount, $7.2 million (unrestricted net position) may be used to meet ongoing service demands of the City.  City total net position increased $6.4 million during the fiscal year. An increase of $0.7 million, or 12.3 percent, over prior fiscal year’s increase of $5.7 million. This increase is primarily due to an increase in property tax of $0.3 million, use of money and property of $1.2 million, other general revenues $0.3 million, offset by a decrease in Sales and Use Tax of $0.2 million.

Fund Based
 At June 30, 2023, governmental funds reported a combined ending fund balance of $22.6 million, an increase of $1.1 million. The ending fund balance primarily consists of $7.1 million restricted fund balance, $6.8 million committed fund balance, and $4.8 million assigned fund balance.
 At June 30, 2023, the City’s General Fund reported a combined ending fund balance of $16.7 million, an increase of $1.3 million over the prior fiscal year’s ending fund balance.  General Fund revenues for fiscal year 2022-23 were $17.9 million, an increase of $0.4 million, or 2.3 percent, over prior fiscal year’s General Fund revenues of $17.5 million.  General Fund expenditures and transfers out for fiscal year 2022-23 were $16.6 million, an increase of $2.2 million, or 15.3 percent, over the prior fiscal year’s expenditures and transfers out uses of $14.4 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.

City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-6-
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 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 17-18 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 nearterm 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.

City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-7-
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, Tidelands Trust 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 nonmajor governmental funds is provided in the form of combining statements show on pages 61-

64. 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, Tidelands Trust 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 51-54, 58 and 65-77.

The basic governmental fund financial statements can be found on pages 20-23 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 24-49 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, Tidelands Trust, 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 PostEmployment Benefits (OPEB) liability and related ratios. RSI can be found on pages 50-57 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 58-77 of this report.

City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-8-
Statistical Section
Statistical tables regarding financial trends, revenue capacity, debt capacity, demographic and economic information, and operating information can be found on pages 78-100 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, 2023, assets and deferred outflows of resources exceed liabilities and deferred inflows of resources by $53.3 million. The following is a condensed Statement of Net Position for the fiscal years ended June 30, 2023 and 2022.

Governmental Activities
2023 2022
Assets:

Current and noncurrent assets 29,016,040 $ 28,348,776 $ Capital assets (net of depreciation) 39,099,744 35,884,728 Total assets 68,115,784 64,233,504
Deferred outflows of resources:

Deferred pension items 4,022,295 1,772,437
Deferred OPEB items 261,867 334,209
Total deferred outflows of resources 4,284,162 2,106,646 Liabilities:

Current liabilities 4,229,906 4,542,288
Noncurrent liabilities 11,388,931 7,519,837
Total Liabilities 15,618,837 12,062,125
Deferred inflows of resources:

Deferred pension items 648,088 4,725,265
Deferred OPEB items 1,132,213 731,685
Deferred lease related items 1,656,468 2,096,926
Total deferred inflows of resources 3,436,769 7,553,876 Net Position:

Net investment in capital assets 39,085,569 34,749,467
Restricted 7,102,592 6,806,924
Unrestricted 7,156,179 5,167,758
Total net position 53,344,340 $ 46,724,149 $
The largest portion (73.3 percent) of the City’s net position reflects its investment of $39.1 million in capital assets (land, building and improvements, equipment, City pool and infrastructure, right-to-use assets and construction in progress, net of accumulated depreciation/amortization), 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 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.

City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-9-
Another portion of the City’s net position, $7.1 million (13.3 percent), represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $7.2 million (13.4 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 2022-23.

Overall, the City’s net position increased by $6.4 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:

Governmental Activities
2023 2022
Revenues:

Program revenues:

Charges for services 1,788,490 $ 2,117,763 $
Operating grants and contributions 3,565,750 3,718,249
Capital grants and contributions 1,164,612 970,771
General revenues:

Property taxes 5,512,042 5,188,273
Sales and use taxes 5,971,207 6,215,507
Transient occupancy taxes 3,485,465 3,487,613
Franchises 717,135 685,283
Business license taxes 62,076 63,574
Other general revenues 579,491 260,275
Use of money and property 639,453 (533,847)
Fines and forfeits 112,800 109,601
Total revenues 23,598,521 22,283,062
Expenses:

General government 6,113,371 7,277,140
Public safety 4,421,423 4,848,534
Public works administration 2,314,271 718,114
Streets 1,491,099 1,504,012
Parks and recreation 2,826,648 2,228,902
Total expenses 17,166,812 16,576,702
Change in net position 6,431,709 5,706,360
Net position, beginning, as restated 46,912,631 41,017,789 Net position, ending 53,344,340 $ 46,724,149 $
City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-10-
Governmental Activities increased the City’s net position $6.4 million compared to the prior fiscal year’s increase of $5.7 million. Key elements of the increase in net position are as follows:

Program revenues decreased $0.3 million due to a decrease in operating grants and contributions of $0.2 million, charges for services of $0.3 million, and an increase in capital grants and contributions of $0.2 million.
 Operating grants and contributions decreased $0.2 million primarily due to the decrease of $0.2 million from the COPS grants.
 Charges for services decreased $0.3 million primarily due to a decrease of $0.2 million in building plan checks and $0.3 million in Development Impact Fees, offset by an increase in Park and Recreation fees of $0.1 million.
 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 decreases in transient occupancy taxes of $2 thousand and sales and use taxes of $0.2 million, offset by increases in property taxes of $0.3 million, use of money and property of $1.2 million and other general revenues of $0.3 million. The major changes are highlighted below:
 Sales and use taxes decreased $0.2 million primarily due to an overpayment in the prior fiscal year and various economic adjustment corrections in fiscal year 2022-23.  Property taxes increased $0.3 million, or 6.2 percent, in line with the City’s increase in assessed valuation over the prior fiscal year.
 Use of money and property increased $1.2 million reflecting increases in interest received in the City’s investments.
 Other general revenues increased $0.3 million primarily due to a reimbursement of $0.2 million related to the 2021 Pavement Rehabilitation Project.

Expenses increased $0.6 million primarily due to decreases in general government expenses of $1.2 million, public safety expenses of $0.4 million, offset by an increase in parks and recreation expenses of $0.6 million and in public works expenses of $1.6 million.  General government expenses decreased $1.2 million primarily due to a $1.6 million decrease in pension and OPEB costs offset by an increase in personnel costs of $0.2 million due to filling of vacant positions and $0.2 million in housing loans.  Public safety expenses decreased $0.4 million primarily due to a $1.0 million decrease in pension and OPEB costs offset by a $0.6 million increase in costs for the County of Santa Barbara law enforcement services contract.
 Park and recreation expenses increased $0.6 million primarily due to $0.4 million in Library costs associated with the City operating the Carpinteria Library for the full fiscal year and $0.2 million in recreation services primarily related to the operation of the Community Pool.
 Public works expenses increased $1.6 million primarily due to increased street related expenses.

City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-11-
As shown in the following charts, general government is the largest program expense ($6.1 million), followed by public safety ($4.4 million), parks and recreation ($2.8 million) and public works ($3.8 million). General revenues, such as property and sales tax, are not shown by program, but are effectively used to support governmental activities citywide. $-
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0
General Government Public Safety Public Works Parks and Recreation $3.5
$0.1
$1.7
$1.2
$6.1
$4.4
$3.8
$2.8
Program Revenue and Expenses - Governmental Activities
(in millions)
Program Revenues Expenses
D. FUND FINANCIAL STATEMENT ANALYSIS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance- regulated 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 2022-23, the City’s governmental funds reported a combined fund balance of $22.6 million, an increase of $1.1 million in comparison with the prior fiscal year’s fund balance of $21.6 million. The increase in fund balance is primarily due to the increase of $1.3 million in the General Fund. The ending fund balance consists of $7.1 million in restricted fund balance, $6.8 million in committed fund balance, $4.8 million in assigned fund balance, $3.9 million in unassigned fund balance, and $35.5 thousand in nonspendable fund balance.

City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-12-
General Fund – Fund Balance Analysis
The General Fund is the chief operating fund of the City. As of June 30, 2023, ending fund balance increased $1.3 million to $16.7 million.

General Fund’s fund balance consist of $1.2 million restricted for Pension Stabilization; $6.8 million committed to capital projects, special projects, and economic uncertainties; and $4.8 million assigned for improvements and services. The remaining $3.9 million fund balance is unassigned. Refer to page 20 for more detail of the fund balance.

Below is a five-year trend on the General Fund:

Changes to General Fund - Fund Balance by Fiscal Year
2022-23 2021-22 2020-21 2019-20 2018-19
Revenue 17,942,042 $ 17,517,158 $ 13,711,990 $ 13,814,008 $ 11,270,950 $ Expenditures (12,567,085) (11,418,816) (10,333,320) (11,117,608) (10,411,737) Other financing sources (uses) (4,067,553) (2,994,597) (2,148,297) (1,031,666) (702,637) Operating surplus/(deficit) 1,307,404 3,103,745 1,230,373 1,664,734 156,576 Fund balance - beginning 15,396,348 12,274,965 11,044,592 * 9,122,590 8,966,014 Fund balance - ending 16,703,752 $ 15,378,710 $ 12,274,965 $ 10,787,324 $ 9,122,590 $ Fund balance categories:

Nonspendable 7,715 $ - $ 350 $ - $ - $
Restricted 1,172,172 1,116,923 1,438,613 4,168,410 1,721,343 Committed 6,798,287 5,958,673 5,757,473 6,074,608 6,132,441 Assigned 4,813,735 4,153,242 3,645,131 - -
Unassigned 3,911,843 4,149,872 1,433,398 544,306 1,268,806 Fund balance 16,703,752 $ 15,378,710 $ 12,274,965 $ 10,787,324 $ 9,122,590 $ *FY 2022-23, 2021-22 and FY 2019-20 beginning fund balances restated General Fund – Revenue and Expenditure Analysis
General Fund Revenues for fiscal year 2022-23 were $17.9 million, an increase of $0.4 million, or 2.4 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:

City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-13-
Comparison of General Fund Revenues
Variance % of Increase/
Over/(Under) (Decrease)
Fiscal Year Fiscal Year Prior Fiscal Over Prior
2022-23 2021-22 Year Fiscal Year % of Total
Property tax 4,932,538 $ 4,620,765 $ 311,773 $ 6.7% 27.5% Sales tax 5,971,207 6,215,507 (244,300) -3.9% 33.3%
Transient occupancy tax 3,485,465 3,487,613 (2,148) -0.1% 19.4% Franchise tax 717,135 685,283 31,852 4.6% 4.0%
Business license 62,076 63,574 (1,498) -2.4% 0.3%
Licenses and permits 289,804 278,926 10,878 3.9% 1.6%
Fines and forfeits 66,961 86,057 (19,096) -22.2% 0.4%
Intergovernmental 1,826,490 1,981,045 (154,555) -7.8% 10.2% Interest 318,104 (438,154) 756,258 -172.6% 1.8%
Charges for service 251,908 448,798 (196,890) -43.9% 1.4% Miscellaneous 20,354 87,744 (67,390) -76.8% 0.1%
Total revenues 17,942,042 $ 17,517,158 $ 424,884 $ 2.4% 100%  Intergovernmental revenue decreased $0.2 million primarily due to the decrease of $0.2 million from the COPS grants.
 Property tax increased $0.3 million, which is in line with the City’s increase in assessed valuation. Sales tax decreased $0.2 million primarily due to an overpayment in the prior fiscal year and various economic adjustment corrections in fiscal year 2022-23.  Interest increased $0.7 million primarily due to a combination of an unrealized loss on the City’s investments in the prior year and an unrealized gain on the City’s investment in the current year.

General Fund Expenditures, including transfers out, for fiscal year 2022-23 increased $2.2 million, or 15.4 percent compared to prior fiscal year. The chart below compares General Fund expenditures for the last two fiscal years followed by key information:

Comparison of General Fund Expenditures
Variance % of Increase/
Over/(Under) (Decrease)
Fiscal Year Fiscal Year Prior Fiscal Over Prior
2022-23 2021-22 Year Fiscal Year % of Total
General government 5,704,640 $ 5,514,472 $ 190,168 $ 3.4% 34.3% Public safety 5,413,143 4,831,638 581,505 12.0% 32.5%
Public works and streets 879,098 557,423 321,675 57.7% 5.3% Parks and recreation 507,606 469,676 37,930 8.1% 3.1%
Capital outlay 62,598 45,607 16,991 37.3% 0.4%
Other financing uses 4,067,553 2,994,597 1,072,956 35.8% 24.5% Total expenditures 16,634,638 $ 14,413,413 $ 2,221,225 $ 15.4% 100.0%  Other financing sources increased $1.1 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.  Public safety expenditures increased $0.6 million primarily due to increased cost for the County of Santa Barbara contract for law enforcement services.  General government expenditures increased $0.2 million primarily due to increased personnel costs.

City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-14-
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 balance decreased $0.1 million, compared to prior year’s decrease of $0.3 million primarily due to increased capital outlay expenditures of $0.5 million, offset by reimbursements of $0.3 million.

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 balance decreased $0.2 million, compared to prior fiscal year’s decrease of $25 thousand. This decrease is primarily due to $0.1 million increase in street maintenance cost and a $0.1 million increase in funding of street projects.

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.

The Tidelands Trust Fund balance increased by $0.1 million, comparable to prior fiscal year’s increase of $0.1 million.

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 $0.2 million higher than budget. This was primarily due to Property Tax receipts $0.1 million greater than adjusted budget offset by miscellaneous revenue $0.1 million lower than budget.

General Fund expenditures were $0.8 million lower than budget. This was primarily due to personnel costs $0.1 million less than budget due to vacancies throughout the year and professional service costs being $0.3 million less than budget.

City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-15-
F. CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets
Investments in capital assets as of June 30, 2023, totaled $39.1 million (net of accumulated depreciation/amortization). This investment in capital assets includes land, building and improvements, equipment, infrastructure, right-to-use-assets and construction in progress. The total increase in capital assets for fiscal year 2022-23 is $3.2 million. Additional information on the City’s capital assets can be found on page 33 in the notes to basic financial statements.

Capital assets are summarized below:

Capital Assets
(net of accumulated depreciation/amortization)
Governmental Activities
2023 2022
Land 10,492,125 $ 10,176,390 $
Improvements 2,133,835 1,642,893
Buildings 6,280,725 6,480,809
Machinery and equipment 770,571 867,031
Vehicles 421,753 256,023
Infrastructure 10,603,458 7,920,334
City pool and facilities 92,822 96,748
Construction in progress 8,290,486 8,444,500
Right-to-use SBITA 13,969 -
Total capital assets, net 39,099,744 $ 35,884,728 $
Major capital asset events during fiscal year 2022-23 included the following:
 The $2.7 million increase in infrastructure is primarily due to the completion of the street rehabilitation project.
 The $0.5 million increase in improvements is primarily due to the $0.3 million completion of the Monte Vista Park Playground Renovations and the $0.1 million completion of the El Carro Field Turf Renovations projects.
 The $0.3 million increase in land was due to the Creekside Parcel Acquisition.

Long-Term Debt
The City had no long-term debt at June 30, 2023. The City’s last outstanding debt issuance, the 1993 Certificate of Participation, was retired in fiscal year 2017-18.

City of Carpinteria
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2023
-16-
G. ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
On June 23, 2023, the City Council adopted a $28.6 million annual budget for fiscal year 2023- 24, 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-effective 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 2023-24 are $22.3 million, a decrease of $4.6 million, or

17.1 percent, over fiscal year 2022-23 budgeted revenues. Total budgeted expenses are $28.6 million, a decrease of $3.2 million, or 10.1 percent, from fiscal year 2022-23 budgeted expenditures. The City is projecting revenues to remain flat. Sales tax, representing 36 percent of all discretionary revenue, is projected to total $6.0 million, in line with fiscal year 2022-23 actuals. Property tax is projected at $5.2 million. Transient occupancy taxes, the third largest discretionary revenue source for the City, is projected to remain flat at $3.5 million.

The City’s budget for personnel services, which comprises 36.1 percent of all City operational spending, is projected to increase 18.1 percent to $7.4 million due to new positions and salary adjustments in response to the recent Total Compensation study. The City’s contract for law enforcement services with the Santa Barbara County Sheriff’s Office is projected to increase $0.9 million, or 15.0 percent, to $6.0 million. Other expenditures are projected at $15.2 million, which includes $8.0 million for major capital projects including $4.5 million for pavement maintenance and rehabilitation.

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.

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS

City of Carpinteria
Statement of Net Position
June 30, 2023
The accompanying notes are an integral part of these financial statements. -17-
Governmental
Activities
ASSETS
Current assets:

Cash and investments $ 22,389,496
Net receivables 4,247,004
Lease receivable-short term 264,822
Inventories 27,781
Prepaid expenses 7,715
Total current assets 26,936,818
Noncurrent assets:

Notes receivable 541,828
Lease receivable 1,537,394
Capital assets not being depreciated 20,916,446
Net capital assets being depreciated 18,183,298
Total noncurrent assets 41,178,966
Total assets 68,115,784
DEFERRED OUTFLOWS OF RESOURCES:

Deferred pension 4,022,295
Deferred OPEB 261,867
Total deferred outflows of resources 4,284,162

LIABILITIES
Current liabilities:

Accounts payable 2,152,379
Accrued liabilities 103,727
Compensated absences 15,435
Deposits 965,299
Unearned revenue 978,891
SBITA liability 14,175
Total current liabilities 4,229,906
Noncurrent liabilities:

Compensated absences 138,917
Total other postemployment benefit liability 1,160,821
Net pension liability 10,089,193
Total noncurrent liabilities 11,388,931
Total liabilities 15,618,837
DEFERRED INFLOWS OF RESOURCES:

Deferred pension 648,088
Deferred OPEB 1,132,213
Deferred lease revenue 1,656,468
Total deferred inflows of resources 3,436,769

NET POSITION
Net investment in capital assets 39,085,569
Restricted for:

Development 1,930,974
Recycling 48,396
Cable television access 72,673
Streets 2,809,087
Housing 1,069,290
Pension stabilization 1,172,172
Unrestricted 7,156,179
Total net position $ 53,344,340
City of Carpinteria
Statement of Activities
For the Fiscal Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements. -18-
Net (Expenses)
Revenues and
Changes in Net
Program Revenues Position
Operating Capital
Charges for Grants and Grants and Governmental
Expenses Services Contributions Contributions Activities Functions/Programs
City government:

Governmental activities:

General government 6,113,371 $ 523,136 $ 1,811,991 $ 1,164,612 $ (2,613,632) $ Public safety 4,421,423 - 100,000 - (4,321,423)
Public works: -
Public works administration 2,314,271 42,173 - - (2,272,098) Streets 1,491,099 - 1,653,759 - 162,660
Parks and recreation 2,826,648 1,223,181 - - (1,603,467) Total governmental activities 1,788,490 17,166,812 3,565,750 1,164,612 (10,647,960) Total City government $ 1,788,490 17,166,812 $ 3,565,750 $ 1,164,612 $ (10,647,960) General revenues:

Taxes:

Property taxes 5,512,042
Sales and use taxes 5,971,207
Transient occupancy taxes 3,485,465
Franchises 717,135
Business license taxes 62,076
Other general revenues 579,491
Use of money and property 639,453
Fines and forfeits 112,800
Total general revenues 17,079,669
Change in net position 6,431,709
Net position, beginning of fiscal year, as restated 46,912,631 Net position, end of fiscal year $ 53,344,340

FUND FINANCIAL STATEMENTS
Governmental Funds Financial Statements

-19-

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.

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.

Other Governmental Funds - This is the aggregate of all the non-major governmental funds.

City of Carpinteria
Governmental Funds
Balance Sheet
June 30, 2023
The accompanying notes are an integral part of these financial statements. -20-
Capital Other Total
General Improvements Revolving Measure A Tidelands Governmental Governmental Fund Fund Fund Fund Trust Funds Funds
ASSETS:

Cash and investments 15,227,387 $ 3,080,255 $ 434,256 $ 1,314,521 $ 385,588 $ 1,947,489 $ 22,389,496 $ Accounts receivable 2,408,620 1,374,545 24,057 261,556 1,432 176,794 4,247,004 Lease receivable - - - - 1,802,216 - 1,802,216
Notes receivable - 8,303 - - - 533,525 541,828
Inventory - - - - - 27,781 27,781
Prepaid expenses 7,715 - - - - - 7,715
Total assets 17,643,722 $ 4,463,103 $ 458,313 $ 1,576,077 $ 2,189,236 $ 2,685,589 $ 29,016,040 $

LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES:

LIABILITIES
Accounts payable 268,137 $ 1,666,752 $ 12,066 $ 86,726 $ 1,121 $ 117,577 $ 2,152,379 $ Accrued liabilities 54,106 - - 976 6,958 41,687 103,727 Deposits 542,773 422,526 - - - - 965,299
Unearned revenue 74,954 442,851 446,247 - - 14,839 978,891 Total liabilities 939,970 2,532,129 458,313 87,702 8,079 174,103 4,200,296 DEFERRED INFLOWS OF RESOURCES:

Deferred lease revenue - - - - 1,656,468 - 1,656,468
Unavailable revenue - - - - - 533,525 533,525
Total deferred inflows of resources - - - - 1,656,468 533,525 2,189,993 FUND BALANCES:

Nonspendable 7,715 - - - - 27,781 35,496
Restricted for:

Development - 1,930,974 - - - - 1,930,974
Recycling - - - - - 48,396 48,396
Cable television access - - - - - 72,673 72,673
Recreation services - - - - 524,689 - 524,689
Streets - - - 1,488,375 - 1,320,712 2,809,087
Housing - - - - - 535,765 535,765
Pension stabilization 1,172,172 - - - - - 1,172,172
Committed for:

Capital asset replacement 1,067,448 - - - - - 1,067,448 Economic uncertainties 4,933,100 - - - - - 4,933,100
Special projects 797,739 - - - - - 797,739
Assigned
Improvements and services 4,813,735 - - - - - 4,813,735 Unassigned 3,911,843 - - - - (27,366) 3,884,477
Total fund balances 16,703,752 1,930,974 - 1,488,375 524,689 1,977,961 22,625,751 Total liabilities, deferred inflows
of resources, and fund balances 17,643,722 $ 4,463,103 $ 458,313 $ 1,576,077 $ 2,189,236 $ 2,685,589 $ 29,016,040 $ City of Carpinteria
Reconciliation of the Governmental Funds – Balance Sheet to the Statement of Net Position
June 30, 2023
The accompanying notes are an integral part of these financial statements. -21-
Total fund balances - governmental funds 22,625,751 $
Capital assets at historical cost 46,447,316 $
Accumulated depreciation (7,347,572)
Net 39,099,744
Long-term liabilities relating to governmental activities consist of:

Compensated absences payable (154,352)
SBITA liability (14,175)
Total OPEB liability (1,160,821)
Net pension liability (10,089,193)
Total (11,418,541)
reported as deferred inflows of resources until collected in cash. 533,525 Deferred outflows of resources:

Pension related 4,022,295
OPEB related 261,867
Deferred inflows of resources:

Pension related (648,088)
OPEB related (1,132,213)
Total 2,503,861
Total net position - governmental activities 53,344,340 $ In governmental funds, only current assets are reported. In the statement of statement of net position, all liabilities, including long-term liabilities, are reported.
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.
position, all assets are reported, including capital assets and accumulated depreciation.

Long-term liabilities: In governmental funds, only current liabilities are reported.

Some assets such as long-term notes receivable are not available for use and In governmental funds, deferred outflows and inflows of resources relating to City of Carpinteria
Governmental Funds
Statement of Revenues, Expenditures and Changes in Fund Balance For the Fiscal Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements. -22-
Capital Other Total
General Improvements Revolving Measure A Tidelands Governmental Governmental Fund Fund Fund Fund Trust Funds Funds
REVENUES:

Property taxes 4,932,538 $ - $ - $ - $ - $ 383,999 $ 5,316,537 $ Sales taxes 5,971,207 - - - - - 5,971,207
Transient occupancy taxes 3,485,465 - - - - - 3,485,465 Franchises 717,135 - - - - - 717,135
Business license taxes 62,076 - - - - - 62,076
Special assessments - - - - - 259,706 259,706
Licenses and permits 289,804 - - - - - 289,804
Fines and forfeits 66,961 - - - - 45,840 112,801
Intergovernmental 1,826,490 1,164,612 61,916 1,025,975 - 647,579 4,726,572 Use of money and property 318,104 37,963 - 31,019 27,262 38,559 452,907 Charges for services 251,908 42,173 - - 280,807 942,373 1,517,261 Miscellaneous 20,354 317,408 122,490 2,369 74 63,390 526,085 Total revenues 17,942,042 1,562,156 184,406 1,059,363 308,143 2,381,446 23,437,556 EXPENDITURES:

Current:

General government 5,704,640 - 12,678 - - 345,851 6,063,169 Public safety 5,413,143 - - - - - 5,413,143
Public works and streets 879,098 - 16,472 707,204 - 1,267,539 2,870,313 Parks and recreation 507,606 - 92,233 - 245,732 2,128,598 2,974,169 Capital outlay 62,598 4,596,278 39,703 200,880 - 182,965 5,082,424 Total expenditures 12,567,085 4,596,278 161,086 908,084 245,732 3,924,953 22,403,218 Excess (deficiency) of revenues over
(under) expenditures 5,374,957 (3,034,122) 23,320 151,279 62,411 (1,543,507) 1,034,338 OTHER FINANCE SOURCES (USES):

Subscription acquisition 5,734 - - - - 22,203 27,937
Transfers in - 2,939,443 - 38,000 24,000 1,602,627 4,604,070 Transfers out (4,073,287) - (23,320) (437,739) (20,223) (49,501) (4,604,070) Total other financing sources (uses) (4,067,553) 2,939,443 (23,320) (399,739) 3,777 1,575,329 27,937 Net change in fund balances 1,307,404 (94,679) - (248,460) 66,188 31,822 1,062,275 Fund balances, beginning of fiscal year, as restated 15,396,348 2,025,653 - 1,736,835 458,501 1,946,139 21,563,476 Fund balances, end of fiscal year $ 1,930,974 16,703,752 $ - $ 1,488,375 $ 524,689 $ 1,977,961 $ 22,625,751 $ City of Carpinteria
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities For the Fiscal Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements. -23-
Total net change in fund balances - governmental funds 1,062,275 $ 3,215,016
Change in compensated abscences payable $ (31,036)
Subscription payments 13,762
Subscription issuances (27,937)
(45,211)
159,171
186,625
1,853,833
Changes in net position - governmental activities 6,431,709 $ contributions are made. In the statement of activities, pension costs are recognized on the accrual basis. This year, the difference between accrualbasis pension costs and actual employer contributions was:

Capital assets are reported in governmental funds as expenditures. However, in thestatement 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 exceeded depreciation expense.

In the statement of activities, compensated absences and long-term debt 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). Proceeds from debt issuances are reported as a revenue in the governmental funds, but the issuance increases long-term liabilities in the statement of net position.

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:

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 In governmental funds, pension costs are recognized when employer

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-24-
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 businesstype 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.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-25-
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 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.

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.

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.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-26-
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C) Measurement Focus, Basis of Accounting, and Financial Statement Presentation (continued)
As a general rule the effect of interfund activity has been eliminated from the governmentwide financial statements. Exceptions to this general rule are payments-inlieu 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.

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.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-27-
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Liabilities, and Net Position (continued)
Receivables and Payables (continued)
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 voter- approved 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 and Intangible 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 estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated acquisition value at the date of donation. 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
City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-28-
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Liabilities, and Net Position (continued)
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 the net pension liability.

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. The general fund is used to liquidate the OPEB liability.

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.

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 resources 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.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-29-
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Liabilities, and Net Position (continued)
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) nonspendable, (2) restricted, (3) committed, (4) assigned and (5) unassigned amounts. Nonspendable 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. 96 For the fiscal year ended June 30, 2023, the City implemented Governmental Accounting Standards Board (GASB) Statement, Subscription Based IT Arrangements.

This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). The requirements of this Statement are effective for reporting periods beginning after June 15, 2022.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-30-
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) exceeded the final budget in the following funds:

Final Balance Final Budget Excess
Major Funds:

Revolving Fund 161,086 $ 148,450 $ (12,636) $
Non-major Governmental Funds:

Right-of-Way 353,663 347,600 (6,063)
AB 939 Solid Waste 515,169 473,000 (42,169)
PEG Fee 118,527 110,050 (8,477)
NOTE 3 - DETAIL NOTES ON ALL FUNDS
A) Deposits and Investments
Deposits and investments on June 30, 2023 consisted of the following:

Cash on hand 1,000 $
Deposits with financial institutions 2,907,626
Investments 19,480,870
Total cash and investments 22,389,496 $
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.

Remaining Maturity (in Months)
Carrying 12 Months 13-24 25-60
Investment Type Amount or Less Months Months
LAIF 3,423,653 $ 3,423,653 $ - $ - $
Money Market Funds 3,783,790 3,783,790 - -
Pension Stabilization 1,172,172 1,172,172 - -
U.S. Agency Securities 11,101,255 3,154,655 2,850,586 5,096,014 Total 19,480,870 $ 11,534,270 $ 2,850,586 $ 5,096,014 $ City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-31-
NOTE 3 - DETAIL NOTES ON ALL FUNDS (continued)
A) Deposits and Investments (continued)
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 3,423,653 $ N/A 3,423,653 $
Money Market Funds 3,783,790 3,783,790
Pension Stabilization 1,172,172 1,172,172
U.S. Agency Securities 11,101,255 11,101,255
Total 19,480,870 $ 19,480,870 $
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, 2023:

Investments by Fair Value Level Total Level 1 Level 2 Level 3 U.S. Agency Securities 11,101,255 $ 11,101,255 $ - $ - $ Investments Measured at Amortized Cost
Local Agency Investment Fund 3,423,653
Money Market Funds 3,783,790
Pension Stabilization 1,172,172
Total 19,480,870 $
City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-32-
NOTE 3 - DETAIL NOTES ON ALL FUNDS (continued)
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
General Improvements Revolving Measure A Tidelands Nonmajor Receivables Fund Fund Fund Fund Trust Fund Funds Total
Accounts 2,408,620 $ 1,374,545 $ 24,057 $ 261,556 $ 1,432 $ 176,794 $ 4,247,004 $ Long-term note - 8,303 - - - 533,525 541,828
$ 1,382,848 2,408,620 $ 24,057 $ 261,556 $ 1,432 $ 710,319 $ 4,788,832 $ C) 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 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.

The following is a schedule of future payments of principal and interest of the lease receivable as of June 30, 2023:

Year Ending
June 30, Principal Interest
2024 264,822 $ 18,022 $
2025 267,470 15,374
2026 270,145 12,699
2027 272,846 9,998
2028 239,904 7,269
Thereafter 487,029 7,318
$ 70,680 1,802,216 $
In the fiscal year ended June 30, 2023, the City recognized $21,628 in interest revenue and $251,976 in lease revenue.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-33-
NOTE 3 - DETAIL NOTES ON ALL FUNDS (continued)
D) Interfund Transfers
The composition of interfund transfers as of June 30, 2023, is as follows:

Transfer In
Transfer Out
Capital
Improvements Measure A Tidelands Trust
Non-major
Funds Total
General Fund 2,431,980 $ 38,000 $ 24,000 $ 1,579,307 $ 4,073,287 $ Measure A 437,739 - - - 437,739
Revolving Fund - - - 23,320 23,320
Tidelands Trust 20,223 - - - 20,223
Non-major Funds 49,501 - - - 49,501
$ 38,000 2,939,443 $ 24,000 $ 1,602,627 $ 4,604,070 $
The transfers were made from the General Fund to the non-major funds for a total of $1,382,307 for subsidies, the remaining transfers were related to ARPA grant funding for $197,000. Transfers from the General Fund to Measure A were related the ARPA grant funding. Transfers from the General Fund, Measure A and the non-major funds to the Capital Improvements Fund were for several capital project expenditures. Transfer from the Revolving Fund to the Non-major Funds were for the repayment of a Garden Coordinator.

E) Capital Assets
Capital asset activity for the fiscal year ended June 30, 2023 was as follows:

Balance at Balance at
June 30, 2022 Additions Deletions June 30, 2023
Governmental Activities
Nondepreciable capital assets:

Land 10,176,390 $ 315,735 $ - $ 10,492,125 $
Park land site improvements 1,642,893 490,942 - 2,133,835 Construction in progress 8,444,500 3,963,886 4,117,900 8,290,486 Total nondepreciable capital assets 20,263,783 4,770,563 4,117,900 20,916,446 Depreciable capital assets:

Buildings 7,959,963 44,795 - 8,004,758
Machinery and equipment 2,019,465 113,780 443,190 1,690,055 Vehicles 639,088 236,213 91,134 784,167
Infrastructure 10,508,061 3,045,274 - 13,553,335
City pool and facilities 1,500,303 - 29,685 1,470,618
Right-to-use subscription asset - 27,937 - 27,937
Total depreciable capital assets 22,626,880 3,467,999 564,009 25,530,870 Less accumulated depreciation/amortization
Buildings 1,479,154 244,879 - 1,724,033
Machinery and equipment 1,152,434 201,322 434,272 919,484 Vehicles 383,065 53,741 74,392 362,414
Infrastructure 2,587,727 362,150 - 2,949,877
City pool and facilities 1,403,555 3,926 29,685 1,377,796 Right-to-use subscription asset - 13,968 - 13,968
Total accumulated depreciation/amortization 7,005,935 879,986 538,349 7,347,572 Net depreciable/amortizable capital assets 15,620,945 2,588,013 25,660 18,183,298 Governmental Activities Capital Assets, Net 35,884,728 $ 7,358,576 $ 4,143,560 $ 39,099,744 $ City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-34-
NOTE 3 - DETAIL NOTES ON ALL FUNDS (continued)
E) Capital Assets (continued)
Depreciation expense was charged to functions/programs of the City as follows:

Governmental Activities
General government 589,629 $
Parks and recreation programs 133,033
Public works and streets 157,324
Total depreciation/amortization expense 879,986 $
F) Long-Term Liabilities
Changes in Long-term Liabilities
Long-term liability activity for the 2023 fiscal year was as follows:

Balance at Balance at Due Within
June 30, 2022 Additions Deletions June 30, 2023 One Year Compensated absences 123,316 $ 349,131 $ (318,095) $ 154,352 $ 15,435 $ SBITA liabilities - 27,937 (13,762) 14,175 14,175
$ 377,068 123,316 $ (331,857) $ 168,527 $ 29,610 $
The City’s General Fund is normally used to liquidate the liability for compensated absences.

During fiscal year 2023, the City entered into various subscription based IT arrangements (SBITA) for $27,937. The arrangements are for 12-60 months with interest rates at 3%. The City is required to make payments ranging between $2,800-$11,266.

As of June 30, 2023, the City had $14,175 outstanding for the SBITA liability. The City recognized a right-to-use asset for the SBITA of $27,937, which will be amortized over the lives of the respective agreements.

G) Restricted Net Position and Non-spendable Fund Balances The $7,102,592 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 $1,930,974 restricted for streets, $2,809,087 in the Capital Projects Fund, $1,172,172 for pension stabilization, $1,069,290 restricted for housing, $48,396 for solid waste recycling program and $72,673 for cable television access. 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 $35,496 for inventory and prepaid expense balances.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-35-
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 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-sharingpools/.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-36-
NOTE 4 - OTHER INFORMATION (continued)
A) Risk Management (continued)
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 2022-23 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.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-37-
NOTE 4 - OTHER INFORMATION (continued)
A) Risk Management (continued)
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 2022-23.

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.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-38-
NOTE 4 - OTHER INFORMATION (continued)
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.

D) Public Employee Pension Plans
Plan Description – All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan or PERF C) administered by the California Public Employees’ Retirement System (CalPERS.) The Plan consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively. Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under generally accepted accounting principles. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City participates in three rate plans (two miscellaneous and one safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS’ website, at www.calpers.ca.gov.

Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 5 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

The Plan operates under the provisions of the California Public Employees’ Retirement Law (PERL), the California Public Employees’ Pension Reform Act of 2013 (PEPRA), and the regulations, procedures and policies adopted by the CalPERS Board of Administration. The Plan’s authority to establish and amend the benefit terms are set by the PERL and PEPRA and may be amended by the California state legislature and in some cases require approval by the CalPERS Board.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-39-
NOTE 4 - OTHER INFORMATION (continued)
D) Public Employee Pension Plans, (continued)
The Plan’s provisions and benefits in effect at June 30, 2023 are summarized as follows:

Hire date
Prior to
January 1, 2013
On or after
January 1, 2013
Benefit formula 2% @ 55 2.0% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50-55 52-67
Monthly benefits, as a % of eligible compensation 2.0% to 2.7% 1.0% to 2.5% Required employer contribution rates 11.65% 7.65%
Safety
Hire date
Prior to
January 1, 2013
Benefit formula 2.0% @ 50
Benefit vesting schedule 5 years service
Benefit payments monthly for life
Retirement age 50
Monthly benefits, as a % of eligible compensation 3.0%
Required employer contribution rates 0.00%
Miscellaneous
Contributions: Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers are 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 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. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions. Employer Contributions to the Plan for the fiscal year ended June 30, 2023 were $995,935. The actual employer payments of $892,662 made to CalPERS by the City during the measurement period ended June 30, 2022 differed from the City’s proportionate share of the employer’s contributions of $1,252,909 by $360,247, which is being amortized over the expected average remaining service lifetime in the Public Agency Cost-Sharing Multiple Employer Plan.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-40-
NOTE 4 - OTHER INFORMATION (continued)
D) Public Employee Pension Plans, (continued)
Net Pension Liability: The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2022, using an annual actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is as follows.

Actuarial Methods and Assumptions Used to Determine Total Pension Liability: The collective total pension liability for the June 30, 2022 measurement period was determined by an actuarial valuation as of June 30, 2021, with update procedures used to roll forward the total pension liability to June 30, 2022. The collective total pension liability was based on the following assumptions:

Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry-Age Normal Cost Method
Asset Valuation Method Fair Value of Assets
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table(1) Derived using CalPERS' membership data for all funds Post Retirement Benefit Increase The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor on purchasing power
applies, 2.30% thereafter
(1) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study for the period from 2001 to 2019. Preretirement and Post-retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from November 2021 that can be found on the CalPERS website.

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

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-41-
NOTE 4 - OTHER INFORMATION (continued)
D) Public Employee Pension Plans, (continued)
The expected real rates of return by asset class are as follows:

Assumed Asset
Asset Class Allocation Real Return 1,2
Global equity - cap-weighted 30.00% 4.54%
Global equity - non-cap-weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed securities 5.00% 0.50%
Investment grade corporates 10.00% 1.56%
High yield 5.00% 2.27%
Emerging market debt 5.00% 2.48%
Private debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage -5.00% -0.59%
Total 100.00%
1 An expected inflation of 2.30% used for this period.
2 Figures are based on the 2021 Asset Liability Management study.

Change of Assumptions: Effective with the June 30, 2021, valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.

Discount Rate: The discount rate used to measure the total pension liability for PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-42-
NOTE 4 - OTHER INFORMATION (continued)
D) Public Employee Pension Plans, (continued)
Subsequent Events: On July 12, 2021, CalPERS reported a preliminary 21.3% net return on investments for fiscal year 2020-21. Based on the thresholds specified in CalPERS Funding Risk Mitigation policy, the excess return of 14.3% prescribes a reduction in investment volatility that corresponds to a reduction in the discount rate used for funding purposes of 0.20%, from 7.00% to 6.80%. Since CalPERS was in the final stages of the four-year Asset Liability Management (ALM) cycle, the board elected to defer any changes to the asset allocation until the ALM process concluded, and the board could make its final decision on the asset allocation in November 2021.

On November 17, 2021, the board adopted a new strategic asset allocation. The new asset allocation along with the new capital market assumptions, economic assumptions and administrative expense assumption support a discount rate of 6.90% (net of investment expense but without a reduction for administrative expense) for financial reporting purposes. This includes a reduction in the price inflation assumption from

2.50% to 2.30% as recommended in the November 2021 CalPERS Experience Study and Review of Actuarial Assumptions. This study also recommended modifications to retirement rates, termination rates, mortality rates and rates of salary increases that were adopted by the board. These new assumptions will be reflected in the GASB 68 accounting valuation reports for the June 30, 2022, measurement date.

Pension Plan Fiduciary Net Position: Information about the pension plan’s assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fiduciary net position are presented in CalPERS’ audited financial statements, which are publicly available reports that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The plan’s fiduciary net position and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis used by the pension plan, which is the economic resources measurement focus and the accrual basis of accounting. Benefits and refunds are recognized when due and payable in accordance with the terms of the plan. Investments are reported at fair value.

Proportionate Share of Net Pension Liability: The following table shows the City’s proportionate share of the Plan’s net pension liability over the measurement period.

Increase (Decrease)
Proportionate Share of
Total Pension Liability
Proportionate Share of
Fiduciary Net Position
Proportionate Share of
Net Pension Liability
Balance at: 6/30/2021 (VD) 31,683,063 $ 26,067,072 $ 5,615,991 $ Balance at: 6/30/2022 (MD) 32,569,312 22,480,119 10,089,193 Net changes during 2021-22 886,249 $ (3,586,953) $ 4,473,202 $ VD: valuation date, MD: measurement date
City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-43-
NOTE 4 - OTHER INFORMATION (continued)
D) Public Employee Pension Plans, (continued)
The City’s proportion of the net pension liability was determined by CalPERS using the output from the Actuarial Valuation System and the fiduciary net position, as provided in the CalPERS Public Agency Cost-Sharing Allocation Methodology Report, which is a publicly available report that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The City’s proportionate share of the net pension liability for the total Plan as of the June 30, 2021 and 2022 measurement dates was as follows:

Proportionate share - June 30, 2021 0.10384%
Proportionate share - June 30, 2022 0.08735%
Change - Increase (Decrease) -0.01649%
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate: The following presents the City’s proportionate share of the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 6.9 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.9 percent) or 1 percentage-point higher (7.9 percent) than the current rate:

Current
1% Decrease Discount Rate 1% Increase

5.90% 6.90% 7.90%
City's proportionate share of net
pension plan liability $ 10,089,193 14,546,193 $ 6,429,503 $ Amortization of Deferred Outflows and Deferred Inflows of Resources: Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time.

The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense.

The amortization period differs depending on the source of the gain or loss:

Net difference between
projected and actual earnings
on pension plan investments
5-year straight-line amortization
All other amounts Straight-line amortization over the expected average remaining service lives (EARSL) of all members that
are provided with benefits (active, inactive and retired) as of the beginning of the measurement period
City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-44-
NOTE 4 - OTHER INFORMATION (continued)
D) Public Employee Pension Plans, (continued)
The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the Public Agency Cost-Sharing Multiple-Employer Plan (PERF C).

The EARSL for PERF C for the measurement period ending June 30, 2022 is 3.7 years, which was obtained by dividing the total service years of 574,665 (the sum of remaining service lifetimes of the active employees) by 153,587 (the total number of participants:
active, inactive, and retired) in PERF C. Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members’ probability of decrementing due to an event other than receiving a cash refund.

Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions: As of the start of the measurement period (July 1, 2021), the City’s net pension liability was $5,615,991. For the measurement period ending June 30, 2022 (the measurement date), the Local Government incurred a pension (income) of $(857,897).

As of June 30, 2023, the City has deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred Deferred
Outflows Inflows
of Resources of Resources
Change of assumptions 1,027,583 $ - $
Differences between expected and actual experience 158,169 - Net difference between projected and annual earnings on retirement plan investments 1,751,604 -
Changes in proportion and differences between City
contributions and proportionate share of contributions - 488,603 Changes in employer's proportion 89,004 159,485
City contributions subsequent to the measurement date 995,935 - $ 648,088 4,022,295 $
The amounts above are net of outflows and inflows recognized in the 2021-22 measurement period expense. Contributions subsequent to the measurement date of $995,935 reported with deferred outflows of resources will be recognized as a reduction of the net pension liability in the upcoming fiscal year. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in future pension expense as follows:

Fiscal Year Ending
June 30, Amount
2024 541,491 $
2025 479,513
2026 286,905
2027 1,070,363
City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-45-
NOTE 4 - OTHER INFORMATION (continued)
D) Public Employee Pension Plans, (continued)
Payable to the Pension Plan: At June 30, 2023, the Local Government reported a payable of $-0- for the outstanding amount of contributions to the pension plan required for the year then ended.

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.

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 $151 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.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-46-
NOTE 4 - OTHER INFORMATION (continued)
E) Other Post-Employment Benefits (continued)
Employees Covered by the Benefit Terms: At June 30, 2023, the following employees were covered by the benefit terms:

Active plan members 39
Inactive plan members or beneficiaries currently receiving benefits 11 Inactive plan members entitled to but not yet receiving benefits 10 Total 60
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, 2023, the City’s average contribution rate was 2.5 percent of covered employee payroll. The amount contributed for fiscal year 2023 was $50,156.

Total OPEB Liability: The City’s Total OPEB liability was measured as of June 30, 2022 and the total OPEB liability used to calculate the OPEB liability was determined by an actuarial valuation as of June 30, 2022, rolled forward to June 30, 2023.

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:

Actuarial Assumptions June 30, 2022 Measurement Date
Valuation date June 30, 2022
Inflation 2.5% annually
Salary increases Aggregate - 2.75% annually
Merit - CalPERS 2000-2019 Experience Study
Discount rate 3.54% at June 30, 2022
(Bond Buyer 20-Bond Index)

2.16% at June 30,2021
(Bond Buyer 20-Bond Index)
Healthcare cost trend rate Non-Medicare - 8.50% for 2024, decreasing to an ultimate rate of 3.45% in 2076
Medicare (Kaiser) - 6.25% for 2024, decreasing
to an ultimate rate of 3.45% in 2076
Medicare (Non-Kaiser) - 7.50% for 2024,
decreasing to an ultimate rate of 3.45% in 2076
Mortality improvements Mortality projected fully generational with Scale MP-2021
Mortality rates were based on the MP-2021 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.

City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-47-
NOTE 4 - OTHER INFORMATION (continued)
E) Other Post-Employment Benefits (continued)
Change of Assumptions: The discount increased from 2.16% to 3.54% in 2023 based on municipal bond rate as of the measurement date. PEMHCA minimum trend decreased from 4% to 3.5% annually. New medical trends were adopted along with active spouse participation changing from 100% to 50% participation. Demographic assumptions were updated to CalPERS 2000-2019 Experience Study and mortality improvement scale was updated to Scale MP-2021.

Changes in the Total OPEB Liability
Total OPEB
Liability
Balance at June 30, 2022 1,792,862 $
(Valuation Date June 30, 2021)
Changes recognized for the measurement period:

Service cost 109,790
Interest 40,400
Actual vs. expected experience (370,463)
Assumption changes (347,214)
Benefit payments (64,554)
Net Changes (632,041)
Balance at June 30, 2023 1,160,821 $
(Measurement Date June 30, 2022)
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 (2.54 percent) or 1 percentage point higher (4.54 percent) than the current discount rate:

Current
1% Decrease Discount Rate 1% Increase

2.54% 3.54% 4.54%
OPEB liability 1,316,537 $ 1,160,821 $ 1,031,770 $
Sensitivity of the Total OPEB liability to changes in healthcare cost trend rates:

Healthcare
1% Decrease Trend Rate 1% Increase
OPEB liability 1,029,000 $ 1,160,821 $ 1,322,225 $
City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-48-
NOTE 4 - OTHER INFORMATION (continued)
E) Other Post-Employment Benefits (continued)
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB: For the fiscal year ended June 30, 2023, the City recognized OPEB (income) of $(109,015). At June 30, 2023, 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 - $ 652,694 $ Changes in assumptions 211,711 479,519
Employer contributions subsequent to the measurement date 50,156 - $ 1,132,213 261,867 $
The $50,156 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, 2024. 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
2024 (247,666) $
2025 (220,260)
2026 (130,844)
2027 (97,542)
2028 (96,562)
Thereafter (127,628)
Payable to the OPEB Plan: None
City of Carpinteria
Notes to the Basic Financial Statements
June 30, 2023
-49-
NOTE 4 - OTHER INFORMATION (continued)
F) Prior Period Adjustments
Due to the implementation of GASB 87, the following prior period adjustments were necessary due to the original lease receivables being recorded in the incorrect funds.

Changes to the governmental fund balances were as follows:

General Fund
Tidelands
Trust
Recreation
Services
Fund balance, as previously stated $ 15,378,710 $ 289,551 $ 27,453 Prior period adjustment 17,638 168,950 1,894
Fund balance, as restated $ 15,396,348 $ 458,501 $ 29,347 Changes to the governmental net position was as follows:

Net position, as previously stated $ 46,724,149
Prior period adjustment 188,482
Net position, as restated $ 46,912,631

REQUIRED SUPPLEMENTARY INFORMATION

City of Carpinteria
Note to Required Supplementary Information
June 30, 2023
-50-
(1) Budgetary Data
On or before June 30 of each year, the City Council adopts a budget for the ensuing fiscal year. The City Manager is responsible for the preparation and administration of the annual budget.

Budgets are reported on the same basis as the fund types and are adopted on a basis consistent with generally accepted accounting principles. The legal level of control or the level at which expenditures may not legally exceed appropriations is at the program level. The program level includes general government, public safety, public works, community services, public health and capital outlay. Unexpended budgetary appropriations lapse at year-end.

Management may amend budgets within the program level. Budgetary revisions that alter the total appropriations of a program must be approved by City Council.

City of Carpinteria
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual
For the Fiscal Year Ended June 30, 2023
-51-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Property taxes 4,769,600 $ 4,800,700 $ 4,932,538 $ 131,838 $ Sales taxes 6,135,800 5,992,400 5,971,207 (21,193)
Transient occupancy taxes 3,062,200 3,400,000 3,485,465 85,465 Franchises 685,100 695,000 717,135 22,135
Business license taxes 62,000 62,000 62,076 76
Licenses and permits 235,700 253,100 289,804 36,704
Intergovernmental 60,650 59,500 66,961 7,461
Fines and forfeits 2,139,000 1,919,000 1,826,490 (92,510) Charges for services 27,500 190,000 318,104 128,104
Interest 280,800 249,500 251,908 2,408
Miscellaneous 41,200 128,600 20,354 (108,246)
Total revenues 17,499,550 17,749,800 17,942,042 192,242

EXPENDITURES
Current:

General government 6,988,150 6,371,800 5,704,640 667,160 Public safety 5,646,900 5,425,900 5,413,143 12,757
Public works 1,067,800 867,300 879,098 (11,798)
Parks and recreation 603,400 521,500 507,606 13,894
Capital outlay 228,950 156,800 62,598 94,202
Total expenditures 14,535,200 13,343,300 12,567,085 776,215 Excess (deficiency) of revenues over
(under) expenditures 2,964,350 4,406,500 5,374,957 968,457

OTHER FINANCING SOURCES (USES)
Subscription acquisition - 5,734 5,734 -
Transfers out (5,386,650) (4,401,400) (4,073,287) 328,113 Total other financing sources (uses) (5,386,650) (4,395,666) (4,067,553) 328,113 Net change in fund balance (2,422,300) 10,834 1,307,404 1,296,570 Fund balance, beginning of fiscal year, as restated 15,396,348 15,396,348 15,396,348 - Fund balance, end of fiscal year $ 15,407,182 12,974,048 $ 16,703,752 $ 1,296,570 $ City of Carpinteria
Measure A Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual
For the Fiscal Year Ended June 30, 2023
-52-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Fines and forfeits 964,800 $ 1,000,000 $ 1,025,975 $ 25,975 $ Charges for services 3,500 20,000 31,019 11,019
Miscellaneous - 2,400 2,369 (31)
Total revenues 968,300 1,022,400 1,059,363 36,963

EXPENDITURES
Current:

Public works 1,118,350 1,009,200 707,204 301,996
Capital outlay 233,850 201,000 200,880 120
Total expenditures 1,352,200 1,210,200 908,084 302,116
Excess (deficiency) of revenues over
(under) expenditures (383,900) (187,800) 151,279 339,079

OTHER FINANCING SOURCES (USES)
Transfers in 38,000 38,000 38,000 -
Transfers out (1,005,250) (711,450) (437,739) 273,711
Total other financing sources (uses) (967,250) (673,450) (399,739) 273,711 Net change in fund balance (1,351,150) (861,250) (248,460) 612,790 Fund balance, beginning of fiscal year 1,736,835 1,736,835 1,736,835 - Fund balance, end of fiscal year $ 875,585 385,685 $ 1,488,375 $ 612,790 $ City of Carpinteria
Tidelands Trust Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual
For the Fiscal Year Ended June 30, 2023
-53-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Charges for services 500 $ 5,000 $ 27,262 $ 22,262 $
Interest 325,000 325,000 280,807 (44,193)
Miscellaneous - - 74 74
Total revenues 325,500 330,000 308,143 (21,857)

EXPENDITURES
Current:

Parks and recreation 274,500 276,400 245,732 30,668
Total expenditures 274,500 276,400 245,732 30,668
Excess (deficiency) of revenues over
(under) expenditures 51,000 53,600 62,411 8,811

OTHER FINANCING SOURCES (USES)
Transfers in 24,000 24,000 24,000 -
Transfers out (101,350) (12,200) (20,223) (8,023)
Total other financing sources (uses) (77,350) 11,800 3,777 (8,023) Net change in fund balance (26,350) 65,400 66,188 788
Fund balance, beginning of fiscal year 458,501 458,501 458,501 - Fund balance, end of fiscal year $ 523,901 432,151 $ 524,689 $ 788 $ City of Carpinteria
Revolving Fund Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual
For the Fiscal Year Ended June 30, 2023
-54-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Fines and forfeits 105,400 $ 61,750 $ 61,916 $ 166 $
Miscellaneous 100,800 112,800 122,490 9,690
Total revenues 206,200 174,550 184,406 9,856

EXPENDITURES
Current:

General government 20,000 11,000 12,678 (1,678)
Public works 21,300 23,350 16,472 6,878
Parks and recreation 15,800 47,100 92,233 (45,133)
Capital outlay 85,000 67,000 39,703 27,297
Total expenditures 142,100 148,450 161,086 (12,636)
Excess (deficiency) of revenues over
(under) expenditures 64,100 26,100 23,320 (2,780)

OTHER FINANCING SOURCES (USES)
Transfers out (64,100) (26,100) (23,320) 2,780
Total other financing sources (uses) (64,100) (26,100) (23,320) 2,780 Net change in fund balance - - - -
Fund balance, beginning of fiscal year - - - -
Fund balance, end of fiscal year $ - - $ - $ - $
City of Carpinteria
Schedule of Proportionate Share of Net Pension Liability and Related Ratios Last 10 Years*
As of June 30, 2023
-55-
Measurement Date
Proportion of net
pension liability
Proportionate share of
the net pension liability Covered payroll
Proportionate share of
the net pension liability
as percentage of
covered payroll
Plan fiduciary net
position as a
percentage of the total
pension liability
June 30, 2014 0.07490% 4,660,841 $ 2,306,493 $ 202.07% 79.82% June 30, 2015 0.07480% 5,134,179 2,435,091 210.84% 78.40% June 30, 2016 0.07647% 6,617,331 2,472,058 267.69% 74.06% June 30, 2017 0.07659% 7,595,683 2,669,641 284.52% 73.31% June 30, 2018 0.07794% 7,510,128 2,495,201 300.98% 75.26% June 30, 2019 0.07906% 8,100,834 2,586,349 313.22% 75.26% June 30, 2020 0.08041% 8,749,282 2,703,377 323.64% 75.10% June 30, 2021 0.10384% 5,615,991 2,800,679 200.52% 88.29% June 30, 2022 0.08735% 10,089,193 3,009,791 335.21% 69.02% * Measurement date 6/30/2014 (fiscal year 2015) was the first year of implementation. Additional years will be presented as information becomes available. 1 Proportion of the net pension liability represents the plan's proportion of PERF C, which includes both the Miscellaneous and Safety Risk Pools excluding the 1959 Survivors Risk Pool.

City of Carpinteria
Schedule of Pension Contributions
Last 10 Years*
As of June 30, 2023
-56-
The following table provides required supplementary information regarding the City's Pension Plan.

Fiscal year
Contractually required
contribution (actuarially
determined)
Contribution in relation to
the actuarially determined
contributions
Contribution deficiency
(excess) Covered payroll
Contributions as a
percentage of covered
payroll
June 30, 2015 328,288 $ (328,288) $ - $ 2,435,091 $ 13.48% June 30, 2016 685,896 (685,896) - 2,472,058 27.75%
June 30, 2017 447,362 (447,362) - 2,669,641 16.76%
June 30, 2018 510,893 (510,893) - 2,495,201 20.48%
June 30, 2019 554,356 (554,356) - 2,586,349 21.43%
June 30, 2020 695,301 (695,301) - 2,703,377 25.72%
June 30, 2021 783,279 (783,279) - 2,800,679 27.97%
June 30, 2022 892,662 (892,662) - 3,009,791 29.66%
June 30, 2023 995,935 (995,935) - 31.37% 3,174,874
* Measurement date 6/30/2014 (fiscal year 2015) was the first year of implementation. Additional years will be presented as information becomes available.

Notes to Schedule
Changes in Benefit Terms: There were no changes to benefit terms that applied to all members of the Public Agency Pool. Additionally, the figures above do not include any liability impact that may have resulted from Golden Handshakes that occurred after the June 30, 2021 valuation date, unless the liability impact is deemed to be material to the Public Agency Pool.

Changes in Assumptions: Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. There were no assumption changes for 2021. For 2020, the Plan adopted a new amortization policy effective with the 2019 actuarial valuation. The new amortization policy shortens the period over which actuarial gains and losses are amortized from 30 years to 20 years with the payments computed as a level dollar amount. In addition, the new policy does not utilize a five-year ramp-up and ramp-down on UAL bases attributable to assumption changes and non-investment gains/losses. The new policy also does not utilize a five-year ramp-down on investment gains/losses. These changes apply only to new UAL bases established on or after June 30, 2019. There were no changes in assumptions in 2019. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017.

There were no changes in the discount rate in 2019. In 2017, the accounting discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes in the discount rate. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported were based on the 7.5 percent discount rate.

City of Carpinteria
Schedule of Changes in OPEB Liability and Related Ratios Last 10 Years*
As of June 30, 2023
-57-
Measurement Period 2023 2022 2021 2020 2019 2018
Total OPEB Liability
Service cost 109,790 $ 105,667 $ 74,852 $ 66,976 $ 193,627 $ 217,554 $ Interest on the total OPEB liability 40,400 39,206 58,908 59,388 87,075 71,293 Difference between expected and actual experience (370,463) - - - (498,532) - Changes in assumptions (347,214) 12,427 (7,514) 79,004 (483,898) (262,330) Changes in benefit terms - - - - - -
Benefit payments (64,554) (65,667) (66,500) (62,984) (75,620) (68,028) Net change in total OPEB Liability 91,633 (632,041) 59,746 142,384 (777,348) (41,511) Total OPEB liability, beginning 1,701,229 1,792,862 1,641,483 1,499,099 2,276,447 2,317,958 Total OPEB liability, ending (a) $ 1,792,862 1,160,821 $ 1,701,229 $ 1,641,483 $ 1,499,099 $ 2,276,447 $ Covered employee payroll $ 2,708,835 2,937,987 $ 2,660,837 $ 2,638,133 $ 2,733,208 $ 2,763,313 $ Total OPEB liability as a percentage
of covered payroll 39.51% 66.19% 63.94% 62.22% 54.85% 82.38% * Fiscal year 2018 was the 1st year of implementation, therefore only six years are shown.

Contributions are fixed and not based on a measure of pay, therefore, covered employee payroll is used.

There are no assets accumulated in a trust to pay related benefits that quality for GASB 75.

SUPPLEMENTARY INFORMATION

City of Carpinteria
Capital Improvements Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual
For the Fiscal Year Ended June 30, 2023
-58-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Fines and forfeits 5,582,850 $ 1,753,900 $ 1,164,612 $ (589,288) $ Charges for services 250 20,000 37,963 17,963
Interest 67,000 44,700 42,173 (2,527)
Miscellaneous - 43,000 317,408 274,408
Total revenues 5,650,100 1,861,600 1,562,156 (299,444)

EXPENDITURES
Capital outlay 11,589,400 5,853,900 4,596,278 1,257,622 Total expenditures 11,589,400 5,853,900 4,596,278 1,257,622 Excess (deficiency) of revenues over
(under) expenditures (5,939,300) (3,992,300) (3,034,122) 958,178

OTHER FINANCING SOURCES (USES)
Transfers in 4,941,250 3,800,700 2,939,443 (861,257)
Total other financing sources (uses) 4,941,250 3,800,700 2,939,443 (861,257) Net change in fund balance (998,050) (191,600) (94,679) 96,921 Fund balance, beginning of fiscal year 2,025,653 2,025,653 2,025,653 - Fund balance, end of fiscal year $ 1,834,053 1,027,603 $ 1,930,974 $ 96,921 $ -59-
Non-major 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.

Special Revenue Funds:

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.

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.

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. -60-
Non- Major Governmental Funds
Special Revenue Funds, (continued):

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 right-of-way improvements plus operation and maintenance of the City’s street tree program.

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.

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.

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

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

City of Carpinteria
Non-major Governmental Funds
Combining Balance Sheet
June 30, 2023
-61-
Special Revenue Funds
Road
Traffic Maintenance Park Gas Local Street Right of
Safety Rehabilitation Maintenance Tax Transportation Lighting Way ASSETS:

Cash and investments 40,624 $ 244,723 $ 20,494 $ 461,445 $ 4,475 $ 477,429 $ 13,148 $ Accounts receivable 4,052 52,354 - 30,500 3,146 1,774 - Notes receivable - - - - - - -
Inventory - - - - - - -
Total assets 44,676 $ 297,077 $ 20,494 $ 491,945 $ 7,621 $ 479,203 $ 13,148 $

LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES:

LIABILITIES
Accounts payable - $ - $ 18,143 $ 3,124 $ - $ 10,910 $ 10,665 $ Accrued liabilities - - 2,351 3,383 164 844 2,483
Unearned revenue - - - - - - -
Total liabilities - - 20,494 6,507 164 11,754 13,148
DEFERRED INFLOWS OF RESOURCES:

Unavailable revenue - - - - - - -
Total deferred inflows of resources - - - - - - -

FUND BALANCES
Nonspendable - - - - - - -
Restricted for recycling - - - - - - -
Restricted for cable television access - - - - - - -
Restricted for streets 44,676 297,077 - 485,438 7,457 467,449 - Restricted for housing - - - - - - -
Unassigned - - - - - - -
Total fund balances 44,676 297,077 - 485,438 7,457 467,449 - Total liabilities, deferred inflows of
resources, and fund balances 44,676 $ 297,077 $ 20,494 $ 491,945 $ 7,621 $ 479,203 $ 13,148 $ City of Carpinteria
Non-major Governmental Funds
Combining Balance Sheet (concluded)
June 30, 2023
-62-
Special Revenue Funds
Parking and
Business AB 939 Recreation
Improvement Solid Waste Services Housing PEG Fee Library Totals $ 21,057 33,338 $ 14,254 $ 535,070 $ 64,288 $ 17,144 $ 1,947,489 $ 70,521 124 - 4,988 9,335 - 176,794
- - - 533,525 - - 533,525
- - 27,781 - - - 27,781
$ 91,578 33,462 $ 42,035 $ 1,073,583 $ 73,623 $ 17,144 $ 2,685,589 $ $ 40,273 8 $ 20,365 $ 4,293 $ 890 $ 8,906 $ 117,577 $
2,909 - 21,255 - 60 8,238 41,687
- 14,839 - - - - 14,839
43,182 14,847 41,620 4,293 950 17,144 174,103
- - - 533,525 - - 533,525
- - - 533,525 - - 533,525
- - 27,781 - - - 27,781
48,396 - - - - - 48,396
- - - - 72,673 - 72,673
- 18,615 - - - - 1,320,712
- - - 535,765 - - 535,765
- - (27,366) - - - (27,366)
48,396 18,615 415 535,765 72,673 - 1,977,961
$ 91,578 33,462 $ 42,035 $ 1,073,583 $ 73,623 $ 17,144 $ 2,685,589 $ City of Carpinteria
Non-major Governmental Funds
Combining Statement of Revenues, Expenditures and
Changes in Fund Balance
For the Fiscal Year Ended June 30, 2023
-63-
Special Revenue Funds
Road
Traffic Maintenance Park Gas Local Street Right of
Safety Rehabilitation Maintenance Tax Transportation Lighting Way REVENUES:

Property taxes - $ - $ 151,325 $ - $ - $ 232,470 $ 204 $ Special assessments - - 49,318 - - - 195,505
Fines and forfeits 45,840 - - - - - -
Intergovernmental - 293,587 - 330,407 14,835 - -
Use of money and property 563 3,636 129 7,380 155 7,328 136 Charges for services - - 14,852 - - - -
Miscellaneous 2,414 - 4,273 1,421 474 474 2,421
Total revenues 48,817 297,223 219,897 339,208 15,464 240,272 198,266 EXPENDITURES:

Current:

General government - - - - - - -
Public safety - - - - - - -
Public works and streets - - - 189,143 33,829 171,069 353,663 Parks and recreation 19,085 - 459,227 - - - -
Capital outlay - - 80,385 19,518 - - -
Total expenditures 19,085 - 539,612 208,661 33,829 171,069 353,663 Excess (deficiency) of revenues
over (under) expenditures 29,732 297,223 (319,715) 130,547 (18,365) 69,203 (155,397)

OTHER FINANCING SOURCES (USES)
Subscription acquisition - - - - - - -
Transfers in 2,000 - 330,022 27,000 7,000 2,500 155,811 Transfers out - (49,501) - - - - -
Total other financing sources (uses) 2,000 (49,501) 330,022 27,000 7,000 2,500 155,811 Net change in fund balances 31,732 247,722 10,307 157,547 (11,365) 71,703 414 Fund balance, beginning of fiscal year, as restated 12,944 49,355 (10,307) 327,891 18,822 395,746 (414) Fund balance, end of fiscal year $ 297,077 44,676 $ - $ 485,438 $ 7,457 $ 467,449 $ - $ City of Carpinteria
Non-major Governmental Funds
Combining Statement of Revenues, Expenditures and
Changes in Fund Balance (concluded)
For the Fiscal Year Ended June 30, 2023
-64-
Special Revenue Funds
Parking and
Business AB 939 Recreation
Improvement Solid Waste Services Housing PEG Fee Library Totals $ - - $ - $ - $ - $ - $ 383,999 $
- 14,883 - - - - 259,706
- - - - - - 45,840
- - 8,750 - - - 647,579
1,368 494 956 15,248 1,166 - 38,559
265,890 - 474,203 - 38,035 149,393 942,373
12,684 - 20,542 30 3,105 15,552 63,390
279,942 15,377 504,451 15,278 42,306 164,945 2,381,446
- 8,222 - 205,717 96,324 35,588 345,851
- - - - - - -
515,169 4,666 - - - - 1,267,539
- - 1,065,270 - - 585,016 2,128,598
- - 60,859 - 22,203 - 182,965
515,169 12,888 1,126,129 205,717 118,527 620,604 3,924,953 (235,227) 2,489 (621,678) (190,439) (76,221) (455,659) (1,543,507) - - - - 22,203 - 22,203
23,000 2,000 592,746 - 5,500 455,048 1,602,627
- - - - - - (49,501)
23,000 2,000 592,746 - 27,703 455,048 1,575,329
(212,227) 4,489 (28,932) (190,439) (48,518) (611) 31,822 260,623 14,126 29,347 726,204 121,191 611 1,946,139
$ 48,396 18,615 $ 415 $ 535,765 $ 72,673 $ - $ 1,977,961 $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
Traffic Safety Fund – Special Revenue Fund
Budget and Actual
For the Fiscal Year Ended June 30, 2023
-65-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental 15,000 $ 30,000 $ 45,840 $ 15,840 $
Charges for services 50 300 563 263
Miscellaneous 2,500 2,500 2,414 (86)
Total revenues 17,550 32,800 48,817 16,017

EXPENDITURES
Current:

Parks and recreation 20,850 20,850 19,085 1,765
Total expenditures 20,850 20,850 19,085 1,765
Excess (deficiency) of revenues over
(under) expenditures (3,300) 11,950 29,732 17,782

OTHER FINANCING SOURCES (USES)
Transfers in 2,000 2,000 2,000 -
Total other financing sources (uses) 2,000 2,000 2,000 - Net change in fund balance (1,300) 13,950 31,732 17,782 Fund balance, beginning of fiscal year 12,944 12,944 12,944 - Fund balance, end of fiscal year $ 26,894 11,644 $ 44,676 $ 17,782 $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
Road Maintenance Rehabilitation Fund – Special Revenue Fund Budget and Actual
For the Fiscal Year Ended June 30, 2023
-66-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Fines and forfeits 292,200 $ 285,000 $ 293,587 $ 8,587 $ Charges for services 500 2,500 3,636 1,136
Total revenues 292,700 287,500 297,223 9,723

EXPENDITURES
Total expenditures - - - -
Excess (deficiency) of revenues over
(under) expenditures 292,700 287,500 297,223 9,723

OTHER FINANCING SOURCES (USES)
Transfers out (290,000) (50,000) (49,501) 499
Total other financing sources (uses) (290,000) (50,000) (49,501) 499 Net change in fund balance 2,700 237,500 247,722 10,222 Fund balance, beginning of fiscal year 49,355 49,355 49,355 - Fund balance, end of fiscal year $ 286,855 52,055 $ 297,077 $ 10,222 $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
Park Maintenance Fund – Special Revenue Fund
Budget and Actual
For the Fiscal Year Ended June 30, 2023
-67-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Property taxes 148,000 $ 148,000 $ 151,325 $ 3,325 $
Special assessments 70,500 49,900 49,318 (582)
Charges for services - 150 129 (21)
Interest 2,000 15,000 14,852 (148)
Miscellaneous - 4,400 4,273 (127)
Total revenues 220,500 217,450 219,897 2,447

EXPENDITURES
Current:

Parks and recreation 479,600 487,200 459,227 27,973
Capital outlay 100,000 100,000 80,385 19,615
Total expenditures 579,600 587,200 539,612 47,588
Excess (deficiency) of revenues over
(under) expenditures (359,100) (369,750) (319,715) 50,035

OTHER FINANCING SOURCES (USES)
Transfers in 359,100 380,100 330,022 (50,078)
Total other financing sources (uses) 359,100 380,100 330,022 (50,078) Net change in fund balance - 10,350 10,307 (43)
Fund balance, beginning of fiscal year (10,307) (10,307) (10,307) - Fund balance, end of fiscal year $ 43 (10,307) $ - $ (43) $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
Gas Tax Fund – Special Revenue Fund
Budget and Actual
For the Fiscal Year Ended June 30, 2023
-68-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Fines and forfeits 361,800 $ 335,300 $ 330,407 $ (4,893) $ Charges for services 500 5,000 7,380 2,380
Miscellaneous - 1,500 1,421 (79)
Total revenues 362,300 341,800 339,208 (2,592)

EXPENDITURES
Current:

Public works and streets 249,750 228,400 189,143 39,257 Capital outlay 20,000 20,000 19,518 482
Total expenditures 269,750 248,400 208,661 39,739
Excess (deficiency) of revenues over
(under) expenditures 92,550 93,400 130,547 37,147

OTHER FINANCING SOURCES (USES)
Transfers in 27,000 27,000 27,000 -
Total other financing sources (uses) 27,000 27,000 27,000 - Net change in fund balance 119,550 120,400 157,547 37,147 Fund balance, beginning of fiscal year 327,891 327,891 327,891 - Fund balance, end of fiscal year $ 448,291 447,441 $ 485,438 $ 37,147 $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
Local Transportation Fund – Special Revenue Fund
Budget and Actual
For the Fiscal Year Ended June 30, 2023
-69-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Fines and forfeits 14,000 $ 14,000 $ 14,835 $ 835 $
Charges for services 100 100 155 55
Miscellaneous - 500 474 (26)
Total revenues 14,100 14,600 15,464 864

EXPENDITURES
Current:

Public works and streets 42,500 38,400 33,829 4,571
Total expenditures 42,500 38,400 33,829 4,571
Excess (deficiency) of revenues over
(under) expenditures (28,400) (23,800) (18,365) 5,435

OTHER FINANCING SOURCES (USES)
Transfers in 7,000 7,000 7,000 -
Total other financing sources (uses) 7,000 7,000 7,000 - Net change in fund balance (21,400) (16,800) (11,365) 5,435 Fund balance, beginning of fiscal year 18,822 18,822 18,822 - Fund balance, end of fiscal year $ 2,022 (2,578) $ 7,457 $ 5,435 $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
Street Lighting District Fund – Special Revenue Fund
Budget and Actual
For the Fiscal Year Ended June 30, 2023
-70-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Property taxes 226,250 $ 217,750 $ 232,470 $ 14,720 $
Charges for services 1,000 3,000 7,328 4,328
Miscellaneous - 500 474 (26)
Total revenues 227,250 221,250 240,272 19,022

EXPENDITURES
Current:

Public works and streets 173,000 184,300 171,069 13,231 Total expenditures 173,000 184,300 171,069 13,231
Excess (deficiency) of revenues over
(under) expenditures 54,250 36,950 69,203 32,253

OTHER FINANCING SOURCES (USES)
Transfers in 2,500 2,500 2,500 -
Total other financing sources (uses) 2,500 2,500 2,500 - Net change in fund balance 56,750 39,450 71,703 32,253
Fund balance, beginning of fiscal year 395,746 395,746 395,746 - Fund balance, end of fiscal year $ 435,196 452,496 $ 467,449 $ 32,253 $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
Right-of-Way Fund – Special Revenue Fund
Budget and Actual
For the Fiscal Year Ended June 30, 2023
-71-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Property taxes 50 $ 50 $ 204 $ 154 $
Special assessments 196,900 196,900 195,505 -
Charges for services - 150 136 (14)
Miscellaneous - 2,500 2,421 (79)
Total revenues 196,950 199,600 198,266 61

EXPENDITURES
Current:

Public works and streets 289,500 347,600 353,663 (6,063) Total expenditures 289,500 347,600 353,663 (6,063)
Excess (deficiency) of revenues over
(under) expenditures (92,550) (148,000) (155,397) (7,397)

OTHER FINANCING SOURCES (USES)
Transfers in 92,700 148,450 155,811 7,361
Total other financing sources (uses) 92,700 148,450 155,811 7,361 Net change in fund balance 150 450 414 (36)
Fund balance, beginning of fiscal year (414) (414) (414) - Fund balance, end of fiscal year $ 36 (264) $ - $ (36) $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
Parking and Business Improvement Fund – Special Revenue Fund Budget and Actual
For the Fiscal Year Ended June 30, 2023
-72-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Special assessments 15,000 $ 15,000 $ 14,883 $ (117)
Charges for services 50 200 494 294
Total revenues 15,050 15,200 15,377 177

EXPENDITURES
Current:

General government 13,500 13,450 8,222 5,228
Public works and streets 5,700 5,700 4,666 1,034
Total expenditures 19,200 19,150 12,888 6,262
Excess (deficiency) of revenues over
(under) expenditures (4,150) (3,950) 2,489 6,439

OTHER FINANCING SOURCES (USES)
Transfers in 2,000 2,000 2,000 -
Total other financing sources (uses) 2,000 2,000 2,000 - Net change in fund balance (2,150) (1,950) 4,489 6,439
Fund balance, beginning of fiscal year 14,126 14,126 14,126 - Fund balance, end of fiscal year $ 12,176 11,976 $ 18,615 $ 6,439 $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
AB 939 Solid Waste Fund – Special Revenue Fund
Budget and Actual
For the Fiscal Year Ended June 30, 2023
-73-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Charges for services 500 $ 1,500 $ 1,368 $ (132) $
Interest 245,000 245,000 265,890 20,890
Miscellaneous - 8,500 12,684 4,184
Total revenues 245,500 255,000 279,942 24,942

EXPENDITURES
Current:

Public works and streets 512,950 473,000 515,169 (42,169) Total expenditures 512,950 473,000 515,169 (42,169)
Excess (deficiency) of revenues over
(under) expenditures (267,450) (218,000) (235,227) (17,227)

OTHER FINANCING SOURCES (USES)
Transfers in 23,000 23,000 23,000 -
Total other financing sources (uses) 23,000 23,000 23,000 - Net change in fund balance (244,450) (195,000) (212,227) (17,227) Fund balance, beginning of fiscal year 260,623 260,623 260,623 - Fund balance, end of fiscal year $ 65,623 16,173 $ 48,396 $ (17,227) $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
Recreation Services Fund – Special Revenue Fund
Budget and Actual
For the Fiscal Year Ended June 30, 2023
-74-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Fines and forfeits 5,500 $ 8,750 $ 8,750 $ - $
Charges for services - - 956 956
Interest 375,000 449,000 474,203 25,203
Miscellaneous - 20,550 20,542 (8)
Total revenues 380,500 478,300 504,451 26,151

EXPENDITURES
Current:

Parks and recreation 976,050 1,047,400 1,065,270 (17,870) Capital outlay 67,000 80,500 60,859 19,641
Total expenditures 1,043,050 1,127,900 1,126,129 1,771
Excess (deficiency) of revenues over
(under) expenditures (662,550) (649,600) (621,678) 27,922

OTHER FINANCING SOURCES (USES)
Transfers in 662,550 622,100 592,746 (29,354)
Total other financing sources (uses) 662,550 622,100 592,746 (29,354) Net change in fund balance - (27,500) (28,932) (1,432)
Fund balance, beginning of fiscal year, as restated 29,347 29,347 29,347 - Fund balance, end of fiscal year $ 1,847 29,347 $ 415 $ (1,432) $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
Housing Fund – Special Revenue Fund
Budget and Actual
For the Fiscal Year Ended June 30, 2023
-75-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Charges for services 1,500 $ 10,000 $ 15,248 $ 5,248 $
Miscellaneous - - 30 30
Total revenues 1,500 10,000 15,278 5,278

EXPENDITURES
Current:

General government 19,400 206,400 205,717 683
Total expenditures 19,400 206,400 205,717 683
Net change in fund balance (17,900) (196,400) (190,439) 5,961 Fund balance, beginning of fiscal year 726,204 726,204 726,204 - Fund balance, end of fiscal year $ 529,804 708,304 $ 535,765 $ 5,961 $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
PEG Fee Fund – Special Revenue Fund
Budget and Actual
For the Fiscal Year Ended June 30, 2023
-76-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Charges for services 250 $ 500 $ 1,166 $ 666 $
Interest 42,000 38,000 38,035 35
Miscellaneous 2,000 2,400 3,105 705
Total revenues 44,250 40,900 42,306 1,406

EXPENDITURES
Current:

General government 110,400 110,050 96,324 13,726
Capital outlay - - 22,203 (22,203)
Total expenditures 110,400 110,050 118,527 (8,477)
Excess (deficiency) of revenues over
(under) expenditures (66,150) (69,150) (76,221) (7,071)

OTHER FINANCING SOURCES (USES)
Subscription acquisition - 22,203 22,203 -
Transfers in 5,500 5,500 5,500 -
Total other financing sources (uses) 5,500 27,703 27,703 - Net change in fund balance (60,650) (41,447) (48,518) (7,071) Fund balance, beginning of fiscal year 121,191 121,191 121,191 - Fund balance, end of fiscal year $ 79,744 60,541 $ 72,673 $ (7,071) $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance Non-major Governmental Funds
Library Fund – Special Revenue Fund
Budget and Actual
For the Fiscal Year Ended June 30, 2023
-77-
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Interest 147,100 $ 149,100 $ 149,393 $ 293 $
Miscellaneous 50,000 33,000 15,552 (17,448)
Total revenues 197,100 182,100 164,945 (17,155)

EXPENDITURES
Current:

General government 38,500 54,500 35,588 18,912
Parks and recreation 786,350 592,550 585,016 7,534
Capital outlay 33,000 - - -
Total expenditures 857,850 647,050 620,604 26,446
Excess (deficiency) of revenues over
(under) expenditures (660,750) (464,950) (455,659) 9,291

OTHER FINANCING SOURCES (USES)
Transfers in 660,750 464,300 455,048 (9,252)
Total other financing sources (uses) 660,750 464,300 455,048 (9,252) Net change in fund balance - (650) (611) 39
Fund balance, beginning of fiscal year 611 611 611 -
Fund balance, end of fiscal year $ (39) 611 $ - $ 39 $

STATISTICAL SECTION

City of Carpinteria
Statistical Section
For the Fiscal Year Ending June30, 2023
-78-
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.

CONTENTS Page

Financial Trends 79
These schedules contain trend information to help the
reader understand how the City’s financial performance
and well-being have changed over time.

Revenue Capacity 86
These schedules contain information to help the reader
assess the factors affecting the City's ability to generate its property and sales taxes.

Debt Capacity 91
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.

Demographic and Economic Information 96
These schedules offer demographic and economic
indicators to help understand the environment within
which the City’s financial activities take place.

Operating Information
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. 98 City of Carpinteria
Schedule of Changes Net Position By Component
Last Ten Fiscal Years
(accrual basis of accounting)
-79-
2019 2020 2021 2022 2023
Governmental activities
Net investment in capital assets 22,878,404 $ 28,594,754 $ 32,095,926 $ 34,749,467 $ 39,085,569 $ Restricted 5,949,116 6,421,673 7,425,708 6,806,924 7,102,592 Unrestricted 657,539 1,553,460 1,496,155 5,167,758 7,156,179 Total governmental activities net position 29,485,059 $ 36,569,887 $ 41,017,789 $ 46,724,149 $ 53,344,340 $ Primary government (City wide totals)
Net investment in capital assets 22,878,404 $ 28,594,754 $ 32,095,926 $ 34,749,467 $ 39,085,569 $ Restricted 5,949,116 6,421,673 7,425,708 6,806,924 7,102,592 Unrestricted 657,539 15,534,660 1,496,155 5,167,758 7,156,179 Total primary government net position 29,485,059 $ 50,551,087 $ 41,017,789 $ 46,724,149 $ 53,344,340 $

2014 2015 2016 2017 2018
Governmental activities
Net investment in capital assets 10,403,137 $ 18,752,543 $ 19,256,641 $ 19,923,896 $ 21,201,117 $ Restricted 6,498,990 6,635,977 5,949,721 7,159,751 6,673,049 Unrestricted 9,333,445 826,607 1,373,207 (260,945) (623,857) Total governmental activities net position 26,235,572 $ 26,215,127 $ 26,579,569 $ 26,822,702 $ 27,250,309 $ Primary government (City wide totals)
Net investment in capital assets 10,403,137 $ 18,752,543 $ 19,256,641 $ 19,923,896 $ 21,201,117 $ Restricted 6,498,990 6,635,977 5,949,721 7,159,751 6,673,049 Unrestricted 9,333,445 826,607 1,373,207 (260,945) (623,857) Total primary government net position 26,235,572 $ 26,215,127 $ 26,579,569 $ 26,822,702 $ 27,250,309 $ Source: City of Carpinteria
City of Carpinteria
Schedule of Changes Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
-80-
2014 2015 2016 2017 2018
Expenses
Governmental Activities:

General government 3,643,689 $ 3,392,625 $ 3,945,980 $ 4,089,430 $ 4,992,268 $ Public safety 2,863,491 3,805,193 3,623,748 3,847,015 4,015,026 Public works and streets 2,571,301 2,516,574 3,173,896 3,316,121 3,798,587 Parks and recreation 1,691,338 1,556,728 1,618,317 1,713,791 1,734,987 Interest on long-term debt 42,115 28,842 21,665 - 6,453 Total governmental activities expenses 10,811,934 $ 11,299,962 $ 12,383,606 $ 12,966,357 $ 14,547,321 $ Total primary government expenses 10,811,934 $ 11,299,962 $ 12,383,606 $ 12,966,357 $ 14,547,321 $ Program Revenues
Governmental activities
Charges for services
General government 407,630 $ 373,398 $ 473,436 $ 376,726 $ 460,427 $ Public safety 116,927 88,528 118,930 102,104 173,263
Public works 615,098 780,293 596,135 611,045 504,692
Parks and recreation 1,188,270 987,432 848,388 922,434 792,892 Operating grants and contributions 1,858,200 2,006,552 1,255,382 1,050,751 2,146,260 Capital grants and contributions - - 333,563 1,169,000 1,172,594 Total governmental activities program revenues 4,186,125 $ 4,236,203 $ 3,625,834 $ 4,232,060 $ 5,250,128 $ Total primary government program revenues 4,186,125 $ 4,236,203 $ 3,625,834 $ 4,232,060 $ 5,250,128 $ Net (Expense)/ Revenue
Governmental activities (7,082,316) $ (7,063,759) $ (8,757,772) $ (8,748,130) $ (9,297,193) $ Total City government (7,082,316) $ (7,063,759) $ (8,757,772) $ (8,748,130) $ (9,297,193) $ General Revenues and Other Changes
in Net Position
Governmental activities
Taxes
Property taxes 2,875,344 $ 2,962,918 $ 3,142,567 $ 3,291,947 $ 3,580,012 $ Sales and use taxes 1,739,414 2,054,033 2,090,019 1,939,686 1,935,212 Other taxes 2,742,122 3,593,823 3,681,124 3,742,734 3,897,842 Miscellaneous motor vehicle in lieu fees not
restricted to a specific program 33,299 - - - -
Other general revenues 7,907 53,208 25,242 16,896 69,230 Investment earnings 57,164 (88,082) 183,262 - -
Total governmental activities 7,455,250 8,575,900 9,122,214 8,991,263 9,482,296 Total City government 7,455,250 $ 8,575,900 $ 9,122,214 $ 8,991,263 $ 9,482,296 $ Change in net position
Governmental activities 372,934 $ 1,512,141 $ 364,442 $ 243,133 $ 185,103 $ Total City government 372,934 $ 1,512,141 $ 364,442 $ 243,133 $ 185,103 $ Source: City of Carpinteria
City of Carpinteria
Schedule of Changes Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
-81-
2019 2020 2021 2022 2023
Expenses
Governmental Activities:

General government 6,402,259 $ 6,962,506 $ 5,420,633 $ 7,277,140 $ 6,113,371 $ Public safety 3,839,003 4,205,759 4,222,540 4,848,534 4,421,423 Public works and streets 2,527,811 2,335,610 3,118,807 2,222,126 3,805,370 Parks and recreation 1,536,832 1,627,747 1,749,597 2,228,902 2,826,648 Interest on long-term debt - - - - -
Total governmental activities expenses 14,305,905 $ 15,131,622 $ 14,511,577 $ 16,576,702 $ 17,166,812 $ Total primary government expenses 14,305,905 $ 15,131,622 $ 14,511,577 $ 16,576,702 $ 17,166,812 $ Program Revenues
Governmental activities
Charges for services
General government 262,758 $ 301,979 $ 566,239 $ 727,724 $ 523,136 $ Public safety - - - - -
Public works 729,320 559,981 480,318 305,300 42,173
Parks and recreation 440,442 354,161 808,010 1,084,739 1,223,181 Operating grants and contributions 2,073,316 2,028,774 1,874,733 3,718,249 3,565,750 Capital grants and contributions 560,627 1,395,580 813,619 970,771 1,164,612 Total governmental activities program revenues 4,066,463 $ 4,640,475 $ 4,542,919 $ 6,806,783 $ 6,518,852 $ Total primary government program revenues 4,066,463 $ 4,640,475 $ 4,542,919 $ 6,806,783 $ 6,518,852 $ Net (Expense)/ Revenue
Governmental activities (10,239,442) $ (10,491,147) $ (9,968,658) $ (9,769,919) $ (10,647,960) $ Total City government (10,239,442) $ (10,491,147) $ (9,968,658) $ (9,769,919) $ (10,647,960) $ General Revenues and Other Changes
in Net Position
Governmental activities
Taxes
Property taxes 4,298,673 $ 4,686,335 $ 4,939,368 $ 5,188,273 $ 5,512,042 $ Sales and use taxes 2,564,179 4,714,243 5,271,570 6,215,507 5,971,207 Other taxes 3,247,767 2,780,435 2,939,406 4,236,470 4,264,676 Miscellaneous motor vehicle in lieu fees not
restricted to a specific program - - - - -
Other general revenues 1,897,634 4,518,029 538,381 369,876 692,291 Investment earnings 296,110 627,348 141,208 (533,847) 639,453 Total governmental activities 12,304,363 17,326,390 13,829,933 15,476,279 17,079,669 Total City government 12,304,363 $ 17,326,390 $ 13,829,933 $ 15,476,279 $ 17,079,669 $ Change in net position
Governmental activities 2,064,921 $ 6,835,243 $ 3,861,275 $ 5,706,360 $ 6,431,709 $ Total City government 2,064,921 $ 6,835,243 $ 3,861,275 $ 5,706,360 $ 6,431,709 $ Source: City of Carpinteria
City of Carpinteria
Schedule of Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
-82-
2014 2015 2016 2017 2018
General fund
Nonspendable 4,167 $ 4,167 $ 216,537 $ 16,478 $ 556 $
Restricted 324,734 217,091 191,981 179,242 1,141,465
Committed 6,091,164 6,233,213 6,528,226 6,592,489 5,639,967 Assigned - - - - -
Unassigned 1,538,606 1,972,371 1,734,662 1,421,593.00 2,181,761 Total general fund 7,958,671 $ 8,426,842 $ 8,671,406 $ 8,209,802 $ 8,963,749 $ All other governmental funds
Nonspendable 15,887 $ 26,439 $ 26,439 $ 19,326 $ 32,441 $ Restricted 7,198,891 6,418,886 6,757,800 7,150,509 5,531,584 Committed - - 34,151 34,151 34,151
Unassigned 42,915 42,912 - - -
Total all other governmental fund 7,257,693 $ 6,488,237 $ 6,818,390 $ 7,203,986 $ 5,598,176 $ Source: City of Carpinteria
City of Carpinteria
Schedule of Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
-83-
2019 2020 2021 2022 2023
General fund
Nonspendable - $ - $ 350 $ - $ 7,715 $
Restricted 1,721,343 4,168,410 1,438,613 1,116,923 1,172,172 Committed 6,132,441 6,074,608 5,757,473 5,958,673 6,798,287 Assigned - - 3,645,131 4,153,242 4,813,735
Unassigned 1,268,806 544,306.00 1,433,398 4,149,872 3,911,843 Total general fund 9,122,590 $ 10,787,324 $ 12,274,965 $ 15,378,710 $ 16,703,752 $ All other governmental funds
Nonspendable 29,633 $ 30,630 $ 34,960 $ 33,590 $ 27,781 $ Restricted 5,951,166 6,321,701 6,180,379 5,979,552 5,921,584 Committed 10,914 - - - -
Unassigned (30,818) (31,405) (75,554) (16,858) (27,366) Total all other governmental funds 5,960,895 $ 6,320,926 $ 6,139,785 $ 5,996,284 $ 5,921,999 $ City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds and Debt Service Ratio
Last Ten Fiscal Years
(modified accrual basis of accounting)
-84-
2014 2015 2016 2017 2018
Revenues
Taxes 7,862,769 $ 8,610,774 $ 8,913,710 $ 8,974,367 $ 9,353,024 $ Licenses and permits 109,909 106,271 115,914 136,296 142,644 Fines and forfeits 116,705 88,431 119,233 101,871 173,122 Charges for services 1,600,991 1,384,306 1,255,899 1,235,012 1,089,196 Special assessments 221,724 226,954 223,300 227,596 208,339 Intergovernmental 2,274,809 1,377,172 1,600,265 2,220,803 3,342,497 Investment earnings 96,005 595,462 232,183 16,167 102,953 Other revenues 279,974 422,733 287,544 311,211.00 320,649 Total revenues 12,562,886 12,812,103 12,748,048 13,223,323 14,732,424 Expenditures
General government 3,244,566 3,388,728 3,656,340 3,811,276 4,466,576 Public safety 3,445,409 3,792,309 3,608,378 3,576,255 3,746,553 Parks and recreation 1,153,380 1,256,754 1,380,332 1,474,515 1,430,897 Public works and streets 1,904,318 2,152,697 2,114,983 2,183,728 3,288,119 Capital outlay 2,718,834 2,121,720 1,234,048 2,077,057 2,473,642 Debt service
Principal 145,000 145,000 155,000 160,000 170,000
Interest 37,953 31,138 24,250 16,500 8,500
Total expenditures 12,649,460 12,888,346 12,173,331 13,299,331 15,584,287 Excess (deficiency) of revenues
over (under) expenditures (86,574) (76,243) 574,717 (76,008) (851,863) Other Financing Sources (Uses)
Subscription acquisition - - - - -
Transfers in 1,699,086 1,703,420 2,451,170 2,462,162 2,910,863 Transfers out (1,699,086) (1,703,420) (2,451,170) (2,462,162) (2,910,863) Total other financing sources - - - - -
Net change in fund balances (86,574) $ (76,243) $ 574,717 $ (76,008) $ (851,863) $ Debt services as a percentage of
noncapital expenditures 1.88% 1.66% 1.67% 1.60% 1.38%
Source: City of Carpinteria
City of Carpinteria
Schedule of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds and Debt Service Ratio
Last Ten Fiscal Years
(modified accrual basis of accounting)
-85-
2019 2020 2021 2022 2023
Revenues
Taxes 10,110,619 $ 12,181,011 $ 13,151,630 $ 15,640,250 $ 15,552,420 $ Licenses and permits 262,758 301,979 258,386 278,926 289,804 Fines and forfeits 67,292 75,501 69,300 109,601 112,801 Charges for services 1,169,762 914,142 1,581,578 1,838,837 1,517,261 Special assessments 562,571 119,834 102,585 90,795 259,706 Intergovernmental 2,451,590 2,028,774 2,691,018 4,689,020 4,726,572 Investment earnings 296,110 627,348 82,559 (533,847) 452,907 Other revenues 1,450,124 5,718,274 435,796 169,480 526,085 Total revenues 16,370,826 21,966,863 18,372,852 22,283,062 23,437,556 Expenditures
General government 5,859,713 6,168,332 5,165,320 5,707,822 6,063,169 Public safety 3,859,754 4,172,589 4,222,540 4,848,534 5,413,143 Parks and recreation 1,338,586 1,482,383 1,709,143 2,228,902 2,870,313 Public works and streets 2,167,037 1,819,008 2,100,261 2,222,126 2,974,169 Capital outlay 2,741,769 6,549,371 4,126,356 4,315,434 5,082,424 Debt service
Principal - - - - -
Interest - - - - -
Total expenditures 15,966,859 20,191,683 17,323,620 19,322,818 22,403,218 Excess (deficiency) of revenues
over (under) expenditures 403,967 1,775,180 1,049,232 2,960,244 1,034,338 Other Financing Sources (Uses)
Subscription acquisition - - - - 27,937
Transfers in 3,420,917 2,236,358 3,347,853 3,726,095 4,604,070 Transfers out (3,420,917) (2,236,358) (3,347,853) (3,726,095) (4,604,070) Total other financing sources - - - - 27,937
Net change in fund balances 403,967 $ 1,775,180 $ 1,049,232 $ 2,960,244 $ 1,062,275 $ Debt services as a percentage of
noncapital expenditures 0.00% 0.00% 0.00% 0.00% 0.00%
City of Carpinteria
Tax Revenues by Source, Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
-86-
Transient
Fiscal Property Sales Occupancy Franchise Other
Year Tax Tax Tax Tax Taxes Total
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 2023 5,316,537 5,971,207 3,485,465 717,135 62,076 15,552,420 Source: City of Carpinteria
City of Carpinteria
Assessed and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
(modified accrual basis of accounting)
-87-
Taxable Assessed
Assessed Taxable Values Value as Percentage
Fiscal Total Direct Estimated Actual of Estimated Actual Year Secured Unsecured Totals Tax Rate Taxable Value Taxable Value 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% 2023 2,816,016,350 139,680,208 2,955,696,558 1.00% 7,239,584,029 40.83% Notes:

Source: Santa Barbara County Auditor-Controller
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 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 exchanges, assessed value is estimated 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.

City of Carpinteria
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
(rates per $100 of assessed value)
-88-
Direct Rates Overlapping Rates
General
Fiscal Basic Obligation School Special Total Direct &
Year Rate Debt Rate Districts Districts Overlapping Tax 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%
2023 1.00% 0.00% 0.05113% 0.00% 1.0511%
Source: Santa Barbara County Auditor-Controller
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.

City of Carpinteria
Principal Property Tax Payers
Current Year and Nine Years Ago
-89-
2023 2014
Percentage of Percentage of
Total Total City Total Total City
Assessed Taxable Assessed Taxable
Rank Taxpayer Value Assessed Value Rank Value Assessed Value 1 LINKEDIN CORPORATION 60,765,936 $ 2.06%
2 SHEPARD PLACE LTD 45,530,732 1.54% 10 11,585,481 0.63% 3 RBE CARPINTERIA LLC 44,880,000 1.52%
4 ROIC CASITAS PLAZA, LLC 27,369,983 0.93%
5 LAVENDER BLUE, LP 19,686,609 0.67%
6 6267 CARP AVE LLC 18,305,349 0.62% 3 15,775,000 0.86% 7 STEADFAST CARPINTERIA SENIOR, LLC 18,279,219 0.62%
8 BEGA/US, INC 17,837,703 0.60% 4 15,267,826 0.83%
9 BBH HOLDINGS, LLC (CA) 15,365,221 0.52% 8 13,186,152 0.72% 10 JHMM HOSPITALITY LLC 15,040,959 0.51%
VENCO, INC 1 20,303,866 1.10%
G6 HOSPITALITY PROPERTY LLC 2 17,310,817 0.94%
CARP ONE LLC 5 14,995,187 0.82%
SCHAFF, VICTOR WILLIAM 6 14,522,626 0.79%
CARP TWO LLC 7 14,357,773 0.78%
HMBL, LLC 9 11,826,085 0.64%
$ 9.59% 149,130,813 283,061,711 $ 8.11%
Source: Santa Barbara County Auditor-Controller
City of Carpinteria
Property Tax Levies and Collections
Last Ten Fiscal Years
-90-
City of Carpinteria
Collections within the Fiscal Tax Collections
Year of Levy to Date
Total Tax Collections in
Fiscal Levy for Percentage Subsequent Percentage
Year Fiscal Year Amount of Levy Years Amount of Levy
2014 1,606,334 $ 1,593,519 $ 99.2% 12,230 $ 1,605,698 $ 100.0% 2015 1,702,720 1,688,463 99.2% 13,433 1,701,896 100.0%
2016 1,780,112 1,762,381 99.0% 13,620 1,776,001 99.8%
2017 1,863,185 1,847,951 99.2% 11,912 1,859,863 99.8%
2018 2,001,901 1,978,832 98.8% 18,930 1,997,762 99.8%
2019 2,306,494 2,280,017 98.9% 20,713 2,300,730 99.8%
2020 2,385,984 2,351,981 98.6% 27,175 2,379,156 99.7%
2021 2,515,399 2,480,701 98.6% 27,616 2,508,317 99.7%
2022 2,639,701 2,610,648 98.9% 18,266 2,628,914 99.6%
2023 2,803,012 2,768,306 98.8% - 2,768,306 98.8%
Carpinteria Street Lighting District #1
Collections within the Fiscal Tax Collections
Year of Levy to Date
Total Tax Collections in
Fiscal Levy for Percentage Subsequent Percentage
Year Fiscal Year Amount of Levy Years Amount of Levy
2014 284,731 $ 282,460 $ 99.2% 2,168 $ 284,628 $ 100.0% 2015 302,164 299,634 99.2% 2,384 302,018 100.0%
2016 315,757 312,612 99.0% 2,416 315,028 99.8%
2017 330,668 327,964 99.2% 2,114 330,078 99.8%
2018 356,018 351,915 98.8% 3,366 355,281 99.8%
2019 179,299 177,240 98.9% 1,610 178,850 99.7%
2020 185,725 183,078 98.6% 2,115 185,193 99.7%
2021 195,830 193,128 98.6% 2,150 195,278 99.7%
2022 204,890 202,635 98.9% 1,418 204,053 99.6%
2023 217,950 215,252 98.8% - 215,252 98.8%
Notes:

Taxes collected have been restated to reflect available data from the Santa Barbara County Auditor- Controller.

Source: Santa Barbara County Auditor- Controller
City of Carpinteria
Ratio of Outstanding Debt by Type
Last Ten Fiscal Years
-91-
Certificates Subscription- Total Percentage
Fiscal of Based IT Outstanding of Personal Debt per
Year Participation Arrangements Debt Income Population Capita 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 -
2023 - 14,175 14,175 0.00% 12,711 1
Source: City of Carpinteria
Governmental Activities
City of Carpinteria
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
-92-
General Bonded Debt Outstanding Percentage of
General Lease Actual Taxable
Fiscal Obligation Revenue Value of Per
Year Bonds Bonds Total Property Capita
2014 - $ - $ - $ 0.00% - $
2015 - - - 0.00% -
2016 - - - 0.00% -
2017 - - - 0.00% -
2018 - - - 0.00% -
2019 - - - 0.00% -
2020 - - - 0.00% -
2021 - - - 0.00% -
2022 - - - 0.00% -
2023 - - - 0.00% -
Source: City of Carpinteria
City of Carpinteria
Direct and Overlapping Governmental Activities Debt
As of June 30, 2023
-93-
2022-23 Assessed Valuation: $2,778,116,948
Total Debt % City's Share of
6/30/2023 Applicable1 Debt 6/30/2023
Overlapping Tax and Assessment Debt:

Santa Barbara Community College District 51,355,000 $ 4.290% 2,203,130 $ Carpinteria Unified School District 8,909,500 36.044% 32,113,402 Total Overlapping Tax and Assessment Debt 34,316,532 $
Overlapping General Fund Debt:

Santa Barbara County General Fund Obligations 23,640,000 $ 2.895% 684,378 $ Total Gross Overlapping General Fund Debt - 100 684,378 $ Less: Santa Barbara County Supported Obligations 42,557 Total Net Overlapping General Fund Debt 641,821 $
Total Gross Overlapping Debt2 $ 1
Total Net Overlapping Debt 3,495,353 $
Notes:
1 2
Ratios to 2022-23 Assessed Valuation:

Total Overlapping Tax and Assessment Debt 1.16%
Gross Combined Total Debt 1.18%
Net Combined Total Debt 1.18%
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.

City of Carpinteria
Legal Debt Margin Information
Last Ten Fiscal Years
-94-
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
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%
2023 110,838,621 - 110,838,621 0.00%
Legal Debt Margin Calculation for Fiscal Year 2023
Total Assessed Property Value 2,955,696,558 $
Debt limit (3.75% of assessed value) 110,838,621
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.

City of Carpinteria
Pledged Revenue Coverage
Last Ten Fiscal Years
-95-
Special Capital Debt Service
Fiscal Assessment Impact
Year Collections Fees Principal Interest Coverage
2014 - $ - $ - $ - $ 0.0%
2015 - - - - 0.0%
2016 - - - - 0.0%
2017 - - - - 0.0%
2018 - - - - 0.0%
2019 - - - - 0.0%
2020 - - - - 0.0%
2021 - - - - 0.0%
2022 - - - - 0.0%
2023 - - - - 0.0%
Note: The City had no Pledged Revenues during this period.

Source: City of Carpinteria
City of Carpinteria
Demographic and Economic
Last Ten Fiscal Years
-96-
Fiscal Personal Per Capita Unemployment
Year Population Income Personal Income Rate
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%
2023 12,711 634,075,524 49,884 3.7%
Sources: Department of Finance
Sources: University of California Santa Barbara
Sources: EDD Unemployment Rate and Labor Force
City of Carpinteria
Principal Employers
Current Year and Nine Year Ago
-97-
2023 2014
Percentage of Percentage of
Total City Total City
Employer Rank Employees Employment Rank Employees Employment Procore 1 850 5.45%
Agilent (formerly DAKO) 2 408 2.61% 4 180 1.15%
Carpinteria Unified School District 3 322 2.06% 3 272 1.74% LinkedIn 4 240 1.54%
Plan Member Services 5 185 1.19% 8 110 0.70%
Bega- US 6 167 1.07%
Freudenberg Medical, LLc 7 163 1.04%
Jiminez Nursery, Inc. 8 115 0.74%
Albertsons 9 94 0.60% 10 99 0.63%
Gigavac 10 92 0.59%
Nusil Technology 1 415 2.66%
Lynda.com 2 410 2.63%
Helix Medical Inc. 5 143 0.92%
TE Connectivity 6 130 0.83%
AGIA, Inc. 7 129 0.83%
CKE (Carl Karchler Enterprises) 9 103 0.66%
2,636 16.89% 1,991 12.75%
Source: City of Carpinteria
City of Carpinteria
Employees by Function
Last Ten Fiscal Years
-98-
Full-time Equivalent Employees as of June 30
Department/Program 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 General Government:

City Council 5555555555
City Clerk 2222222333
City Manager 4444444444
Administrative Services:

Finance 2222223334
Community Development:

Planning 5555555555
Building 1111111111
Code Compliance 3333334444
Public Works:

Public Works Administration 4444445555
Roads and Streets 5555556555
Parks, Recreation & Public Facilities:

Parks and Recreation Administration 4444442444
Facilities 0000001333
Community Pool/Beach Services 8888882222
Totals 43 43 43 43 43 43 40 44 44 45
Source: City of Carpinteria
City of Carpinteria
Operating Indicators by Function Program
Last Ten Fiscal Years
-99-
Fiscal Year
Function/Program 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Public Safety:

Traffic violations 760 735 735 735 1,445 1,778 1,766 1,699 1,739 1,620 Planning:

Building permits issued 237 246 285 279 282 310 267 269 286 299 Public Works:

Miles streets resurfaced 0.07 0.67 0.67 0.00 0.00 0.00 3.50 2.25 2.50 2.00 Parks:

Jr. Lifeguard Participants 213 190 190 200 185 170 148 150 156 186 Swimming pool admissions 33,091 32,005 32,005 33,000 42,000 33,000 24,530 45,309 48,120 48,947 Sources: City of Carpinteria
City of Carpinteria
Capital Asset Statistics by Function
Last Ten Fiscal Years
-100-
Fiscal Year
Function/Program 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Public Safety:

Stations 1 111111111
Patrol units 2 222222222
Public Works:

Miles of streets 33 33 33 33 33 33 33 33 33 33
Streetlights 631 631 631 631 631 631 631 631 631 631
Traffic signals 3 333334444
Parks:

Community centers 1 111111111
Parks 12 12 12 12 12 12 13 13 13 14
Park acreage 103 103 103 103 103 103 124 124 124 103
Sources: City of Carpinteria

ATTACHMENT B
Auditor's report on internal controls
735 E. Car rrcgic Dr Suite 100
San Benrrrdino. CA 92408
909 889 087 I T
909 889 516t F
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REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS

PERFORMED IN ACCORDANCE WITH

G OVERN M ENT AU DITI NG STANDARDS
I nde pende nt Aud itor's Re port
To the Honorable Mayor and Members of the 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 Sfandards 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, California (the City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated December 7,2023.

Report on lnternal Control over Financial Reporiing
ln planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control.

Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. However, as described in the accompanying Schedule of Findings and Responses, we identified a deficiency in internal control that we consider to be a significant deficiency.

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A deficiency in internal controlexists 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 materiat uyeakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the City's financial statements will not be prevented, or detected and corrected on a timely basis.

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit aitention by those charged with governance. We consider the deficiency described in the accompanying Schedule of Findings and Responses as item 2023-001 to be a significant deficiency.

Report on Compliance and Other Matters
It pgtt of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accor:dingly, we do not express such an opinion. The results of our tests disclosed no instances of noniompliance or other matters that are required to be reported under Government Auditing Sfandards.

City's Response to Findings
Government Auditing Sfandards requires the auditor to perform limited procedures on the City's response to the findings identified in our engagement and described in the accompanying Schedule of Findings and Responses. The Cityrs response was not subjected to the othel auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Sfandards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. toVut, tr^a"^t-*, kla@ z .Ico4 LLp. a/'
San Bernardino, California
December 7,2023
-2-
City of Carpinteria
Schedule of Findings and Responses
Forthe Year Ended June 30,2023
Finding 2023-001
Significant Deficiency in lnternal Control over Financial Reporting - lnadequate Segregation of Duties
Criteria and Condition
During our audit of the City, we noted a lack of segregation of duties in the City's accounting process. Proper segregation of duties dictates that the functions of recording, authorization, custody and execution are not dominated by one individual. An adequate segregation of duties requires that one individual does not handle a transaction from its inception to its completion.

Adequately segregated duties helps to reduce the possibility of fraud and defalcations from occurring and to ensure the integrity of the information provided by the City's financial reporting system.

Context
We observed inadequate segregation of duties over accounts payable, payroll, and wire transfers process by performing observations of processes and interviews of personnel and management.

Effect or Potential Effect
Without sufficient segregation of duties, the risk significantly increases that errors and fraud related to financial reporting, including misappropriation of assets, could occur and not be detected within a timely basis.

Audito r's Recom me ndation
An adequate segregation of duties requires that one individual does not handle a transaction from its inception to its completion. However, we realize that this is due to the limited number of individuals available to the City to perform numerous, and sometimes incompatible duties.

Unless more personnel are hired, there may be no practical corrective action possible for this inherent weakness. We believe it is important for management and City Council to be aware that whenever a limited number of people are in control of the accounting process, the system is far more susceptible to errors or other irregularities, either intentional or unintentional, not being discovered.

Views of Responsible Officials and Planned Corrective Actions Management recognizes the auditor's concerns and have updated the City's processes to add additional segregation of duties. The City will continue to assess and strengthen internal controls to the extent possible.
-3-

ATTACHMENT C
Auditor's report on appropriations limit calculations
735 E. Carnegie Dr. Suite 100
San Belnardino, CA 92408
909 889 087 I T
909 889 s36 I F
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To the Honorable City Council
City of Carpinteria, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet of the City of Carpinteria, California (the City) for the year ended June 30, 2023.

The management of the City is responsible for the accompanying Appropriations Limit Worksheet.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of meeting the requirements of Section 1.5 of Article Xlll-B of the California Constitution. These procedures, which were suggested by the League of California Cities and presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article Xlll-B of the California Constitution, were performed solely to assist you in meeting the requirements. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and the associated findings are as follows:

1. We obtained the completed worksheets 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 documents to those that were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our
procedures.

2. For the accompanying Appropriations Limit Worksheet, we added last year's limit to total adjustments and agreed the resulting amount to this year's limit.

Finding: No exceptions were noted as a result of our
procedures.

MEMAERS
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1 STABILITY. ACCURACY. TRUST

3. We agreed the current year information presented in the accompanying Appropriations Limit Worksheet to the other documents referenced in number one above.

Finding: No exceptions were noted as a result of our procedures.

4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit Worksheet to the prior year appropriations limit adopted by the bity Council during the prior year.

Finding: No exceptions were noted as a result of our procedures.

We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards estabtished by the American lnstitute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on accompanying Appropriations Limit Worksheet for the year ended June 30, 2023. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City of Carpinteria, California, and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.
t3*' I'4tata*t ,ry 2 I.-a LLP.

San Bernardino, California
December 7,2023
-2-
Per capita personal income change
Population change:

City population growth
CPI change converted to a ratio
Population change converted to a ratio
2021 - 2022Limit
2022 - 2023 Limit
($19,643,130 x 1.0755 x 1.0014)
Gity of Carpinteria
Appropriations Lim it Worksheet
2022-2023

7.55%

0.14o/o

1.0755

1.0014
$1e 130
$ 21,155,763
-5-
735 E. Carnegie Df. Suite 100
San Bernardino. CA 92408
909 889 087 I T
909 889 s36 r F
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To the Honorable City Council
City of Carpinteria Street Lightning District No. 1, California We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet of the City of Carpinteria Street Lightning District No.1, California (the City) for the year ended June 30, 2023. The management of the City is responsible for the accompanying Appropriations Limit Worksheet.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of meeting the requirements of Section 1.5 of Article Xlll-B of the California Constitution. These procedures, which were suggested by the League of California Cities and presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article Xlll-B of the California Constitution. were performed solely to assist you in meeting the requirements. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and the associated findings are as follows:

We obtained the completed worksheets 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 documents to those that were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our
procedures.

2. For the accompanying Appropriations Limit Worksheet, we added last year's limit to total adjustments and agreed the resulting amount to this year's limit.

Finding: No exceptions were noted as a result of our
procedures.

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AlliottGlobalAlliancd
-1-
STABILITY. ACCURACY- TRUST.

3. We agreed the current year information presented in the accompanying Appropriations Limit worksheet to the other documents referenced in number one above.

Finding: No exceptions were noted as a result of our procedures.

4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit Worksheet to the prior year appropriations limit adopted by the City Council during the prior year.

Finding: No exceptions were noted as a result of our procedures.

We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American lnstitute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on accompanying Appropriations Limit Worksheet for the year ended June 30, 2023. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City of Carpinteria Street Lightning District No.1, California, and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited. **0oto*, ^ho4 ,fr LLP.

San Bernardino, California
December 7,2023
2 -2-
Per capita personal income change
Population change:

City population growth
CPI change converted to a ratio
Population change converted to a ratio
2021 -2022Limit
2022 - 2023 Limit
($694,085 x 1.0755 x 1.0014)
City of Carpinteria
Appropriations Limit Worksheet
2022-2023

7.55o1o
$

0.14%

1.0755

1.0014
694,085
$ 747.534
-3-

ATTACHMENT D
Auditor's required Letter to Those Charged with Governance 735 E. Carnegic Dr. Suite 100
Srn Bernrrdlno. CA 92408
909 889 087 I T
909 889 536 I F
ftnrscp;l.net

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ROGERS, ANDERSON, MALODY & SCOTI', LLP
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December 7,2023
To the Honorable Mayor and Members of the City Council
City of Carpinteria
Carpinteria, California
We have audited the financial statements of the City of Carpinteria, California (the City), as of and for the year ended June 30, 2023, and have issued our report thereon dated December 7,2023. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated May 1,2023, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are approprlate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over financial reporting.

Accordingly, as part of our audit, we considered the internal control of the City of Carpinteria solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in our professionaljudgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you,
We have provided our findings regarding significant control deficiencies over financial reporting and other matters noted during our audit in a separate letter to you dated December 7 ,2023.
-1-
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STABILITY. ACCURACY, TRUST
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.

Gompliance with All Ethics Requirements Regarding lndependence The engagement team, others in our firm, as appropriate, and our firm have complied with all relevant ethical requirements regarding independence.

Significant Risks
We have identified the possibility of the following significant risks:

Management's override of internal controls over financial reporting: Management override of internal controls is the intervention by management in handling financial-information and making decisions contrary to internal control policy.

Revenue recognition:Revenue recognition is a generally accepted accounting principle that refers to the conditions under.which an entity can recognize a-transaction as reven'ue. Auditing standards indicate that recognizing revenue is a presumed fraud risk and usually classified as a signiicant risk in most audits.

These significant risks are presumptive in most audits and merit attention by the auditors due to the direct impact over financial reporting and internal control processes. Although identified as significant risks, we noted no matters of management override of controls or deviations f-rom generally ac&pted accounting principles which caused us to modlfy our audit procedures or any related mitters *hicn aie required to b6 communicated to those charged with governance due to these identified risks.

Qualitative Aspects of the city's significant Accounting practices Sig n ifica nt Acco u n ti n g Pot icies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the city is inciuded in Note 1 to the financial statements. The City has implemented GASB Statement No. 96, Subscription-Based lnformation Technotogy Arrangements during fiscal year 2023. No matters have come to our attention that would require ur, uiO"t proflssional stand-ards, t_o infolm you about (1) the methods used to account for significant unusual iransaciions and (2) the effect of significant accounting policies in controversial or emergrng areas for which there is a lack of authoritative guidance or consensus.

S ig n if icant Accou nti ng Esfmates
Accounting estimates are an integral part of the financial statements prepared by management and are based on management's current judgments. Those judgments are normally baied on "knowledge
and experience about past and current events and assum[tions about future events. Certain acc[unting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management's current judgments.

The most sensitive accounting estimates affecting the financial statements are:

Management's estimate of fair market value of investments is based on market values provided by outside sources. We evaluated the key factors and assumptions used to develop the fair market valui of investments in determining that it is reasonable in relation to the financial statements taken as a whole.
-2-
Management's estimate of depreciation expense is based on the useful lives of acquired assets. We evaluated the key factors and assumptions used to develop depreciation expense in determining that it is reasonable in relation to the financial statements taken as a whole.

The estimate of the net pension liability is based on actuarial reports provided by independent actuaries.

We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the statements taken as a whole.

The estimate of the total OPEB liability is based on actuarial reports provided by independent actuaries.

We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the statements taken as a whole.

Management's estimate of leases receivable, deferred inflows of resources related to leases, and lease amortization is based on present value calculations using certain terms and assumptions in the lease agreements in accordance with generally accepted accounting principles. We evaluated the key factors and assumptions used to develop the lease related estimates in determining that it is reasonable in relation to the financial statements taken as a whole.

F i n anci al State me nt Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the City's financial statements relate to:

The disclosure of fair value of investments in Note 3-A to the financial statements represents amounts susceptible to market fluctuations.

The disclosure of capital assets, net, in Note 3-E to the basic financial statements is based on historical information which could differ from actual useful lives of each capitalized item.

The disclosure of net pension liability in Note 4-D to the financial statements is based on actuarial assumptions. Actual future liabilities may vary from disclosed estimates.

The disclosure of net OPEB liability in Note 4-E to the financial statements is based on actuarial assumptions. Actual future liabilities may vary from disclosed estimates.

The disclosure of leases receivable, deferred inflows of resources related to leases, and lease amortization in the basic financialstatements is based on certain terms and assumptions in the lease agreements which could differ from actual amount.

The financial statement disclosures are neutral, consistent, and clear Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.
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Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicatl them to the appropriate- level of management. Further, professional standards iequire us to also communicate the effect of uncorrected misstatements related to prior periods on the reievant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. Management has corrected allsuch misstatements.

Disagreements with Management
For purposes of this letter, professional standards deflne a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financiaiaccounting, reportin!, or auditing matter, which could be significantlo the City's financial statements or the auditor's report. Noluch disagrEements arose during the course of the audit.

Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated December 7,2023.

Management's Consultations with Other Accountants
ln some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultitions with othei accountants regarding auditing and accounting matters.

Other Significant Matters, Findings, or lssues
ln the normal course of our professionalassociation with the City, we generally discuss a variety of matters, inclu_ding the application of accounting principles and audiiing standarOb, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect thJ risks of material misstatement. None of the matters discussed resulted in a condition to our ret'ention as the City's auditors. other lnformation in Documents containing Audited Financial statements Pursuant to professional standards, our responsibility as auditors for other information in documents containing the City's audited financial statements does not extend beyond the financial information identified in the audit report, and we are not required to perform any procedures to corroborate such other information.

However, in accordance with such standards:

We applied certain limited procedures to the required supplementary information (RSl) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consisten-cy with management's responses 1o our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not eipress an opinion or provide any assurance on the RSl.
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We were engaged to report on the supplementary information, which accompany the financial statements but are not RSl. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

We were not engaged to report on introductory and statistical sections, which accompany the financial statements but are not RSl. We did not audit or perform other procedures on this other information and we do not express an opinion or provide any assurance on it.

Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements.

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

Very truly yours,
t"7?As/ I*4"^to*, " ,ry I'*4 LLP.

San Bernardino, California
December 7,2023
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CITY of CARPINTERIA,
"n","oRNrA
December 7,2023
Rogers, Anderson, Malody & Scott, LLp
735 E. Carnegie Drive, Suite 100
San Bernardino, California 92408
This representation letter is provided in connection with your audit of the financial statements of the City of Carpinteria (the City), California, as of June 30, 2023, and the related notes to the financijl statements, for the purpose of expressing opinions on whether the basic financial statements present fairly, in all material respects, the financial position, and results of operations of the various opinion units 9f the City in accordance with accounting principles generally accepted for governments in the United States of America (U,S. GAAP).

Gertain representations in this letter are described as being limited to matters that are material. ltems are considered material, regardless of size, if they involve an omission or misstatement of accounting information such that, in the light of surrounding circumstances, there is a substantial likelihood thatl individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

We confirm that, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselvesas of December 7,2O25:

Financial Statements
1- We have fulfilled our responsibilities, as set out in the terms of the audit engagement dated May 1 , 2023, for the preparation and fair presentation of the financial statements of tfre various opinion units refered to above in accordance with U.S. GMp.

2. We acknowledge our responsibility 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.

3. We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud,

4. We.acknowledge our responsibility for compliance with the laws, regulations, and provisions of contracts and grant agreements.
5' We have reviewed, approved, and taken responsibility forthe financial statements and related notes.

6. We have a process to track the status of audit findings and recommendations. 5775 CARPINTERIA AVENUE o CARPINTERIA, CA 93013-2603
(80s) 684-s405 r FAX (805) 6s4-5304
www.CarpinteriaCA. gov

7. We have identified and communicated to you all previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented.

8. Significant assumptions we used in making accounting estimates, including those measured at fair value, are reasonable.

9. All related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP.

10. All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed.

11. The effects of all known actual or possible litigation, claims, and assessments have been accounted for and disclosed in accordance with U.S. GAAP.

12. All component units, including joint ventures with an equity interest, are included and other joint ventures and related organizations are properly disclosed.

13. Allfunds and activities are properly classified.

14. All funds that meet the quantitative criteria in GASB Statement No. 34, Basic Financial Sfafemenfsand Management's Drscussion and Analysis-for State and LocalGovernments, GASB Statement No. 37, Bisrb Financialsfafemenfs-and Management's Dr.scussion and Analysis-for State and Local Governments: Omnibus as amended, and GASB Statement No. 65, ltems Previously Reported as Assefs and Liabilities, for presentation as major are identified and presented as such and all other funds that are presented as major are considered important to financial statement users.

15. All components of net position, nonspendable fund balance, and restricted, committed, assigned, and unassigned fund balance are properly classified and, if applicable, approved.

16. Our policy regarding whetherto first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position/fund balance are available is appropriately disclosed and net position/fund balance is properly recognized under the policy.

17. All revenues within the statement of activities have been properly classified as program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.

18. All expenses have been properly classified in or allocated to functions and programs in the statement of activities, and allocations, if any, have been made on a reasonable basis.

19. All interfund and intra-entity transactions and balances have been properly classified and reported20. Deposit and investment risks have been properly and fully disclosed.

21. Capital assets, including infrastructure assets, are properly capitalized, reported, and if applicable, depreciated.

22. All required supplementary information is measured and presented within the prescribed guidelines.

23. We have evaluated all of our lease agreements and have given you our assessment as to whether each lease agreement is subject to GASB Statement No. 87, Leases, and GASB Statement No. 96, Subscription-Based I nformation Technology Arrangements. -2-

24. with regard to investments and other instruments reported at fair value:
a) The underlying assumptions are reasonable and they appropriately reflect management's intent and ability to carry out its stated courses of action.
b) The measurement methods and related assumptions used in determining fair value are appropriate in the circumstances and have been consistenily applied. c) The disclosures related to fair values are complete, adequate, and in accordance with U.S.

GAAP.
d) There are no subsequent events that require adjustments to the fair value measurements and disclosures included in the financial statements.

25. With respect to nonattest services provided, we have performed the following:
a) Made all management decisions and performed all management functions; b) Assigned a competent individualto oversee the services; c) Evaluated the adequacy of the services performed;
d) Evaluated and accepted responsibility for the result of the service performed; and e) Established and maintained internal controls, including monitoring ongoing activities. lnformation Provided

26. We have provided you with:
a) Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financialstatements, such as records, documentation, and'other matters. b) Additional information that you have requested from us for the purpose of the audit, c) Unrestricted access to persons within the City from whom you determined it necessary to obtain audit evidence.
27 . The financial statements and any other information included in the annual report are consistent with one another, and the other information does not contain any material misstatements. 28) All transactions have been recorded in the accounting records and are reflected in the financial statements.
29) We have no reason to believe the Gity will not continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substintial doubt shortly thereafter.
30) We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.
31) We have no knowledge of any fraud or suspected fraud that affects the entity and involves:
a) Management;
b) Employees who have significant roles in internal control; or c) Others where the fraud could have a mateiial effect on the financial statements. 32) We have no knowledge of any allegations of fraud, or suspected fraud, affecting the Gity's financial statements communicated by employees, former employees, vendors, regulatjrs, or others. 33) We are not aware of any pending or threatened litigation, claims, and assessments whose effects should be considered when preparing the financial itatements and the schedule of expenditures of federalawards. -3-
34) We have disclosed to you the identity of all the City's related parties and all the related party relationships and transactions of which we are aware.
35) There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in accounting, internal control, or financial reporting practices. 36) The City has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.
'37) We have disclosed to you all guarantees, whetherwritten or oral, underwhich the City is contingently liable.
38) We have disclosed to you all significant estimates and material concentrations known to management that are required to be disclosed in accordance with GASB Statement No. 62 (GASB62), Codification of Accounting and Financiat Reporting Guidance Contained in Pre-November 30, 1g;89 FASB and AICPA Pronouncemenfs. Significant estimates are estimates at the balance sheet date that could change materially within the next year. Concentrations referto volumes of business, revenues, available Jources of supply, or markets or geographic areas forwhich events could occur that would significantly disrupt normal finances within the next year. 39) We have identified and disclosed to you the laws, regulations, and provisions of contracts and grant agreements that could have a direct and material etfect on financial statement amounts, including legal and contractual provisions for reporting specific activities in separate funds. 40) There are no:
a) Violations or possible violations of laws or regulations, or provisions of contracts or grant agreements whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, including applicable budget laws and regulations. b) Unasgertcd olaime or asses$ments that our lawyer has advised are probable of assertion and must be disclosed in accordance with GASB-62.
c) Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by GASB.62.
d) Continuing disclosure consent decree agreements or filings with the Securities and Exchange Commission and we have filed updated on a timely basis in accordance with the agreements (Rule 240, 15c2-12).
41) The City has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset or future revenue been pledged as collateral, except as disclosed to you' 42)We have complied with all aspects of grant agreements and other contractual agreements that would have a material effect on the financial statements in the event of noncompliance. 43) There have been no changes or updates to legal information disclosed to you by our attorneys since the date of such legal response and now.
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Supplementary lnformation in Relation to the Financial Statements as a Whole 44) With respect to the City's supplementary information accompanying the financial statements:
a) We acknowledge o^ur responsibility for the presentation of the supplementary information in accordance with U.S. GAAP.
b) We believe the.supplementary information, including its form and content, is fairly presented in accordance with U.S. GAAP.
c) The methods of measurement and presentation of the supplementary information have not changed from those used in the prior period.
d) We have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation of the supplementary information, e) We acknowledge our responsibility to present the supplementary information with the audited financial statements or, if the supplementary informatidn will not -be
presented with the audited
financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of is'suance by the City of the supplementary information and the auditor's report thereon. 0 We believe that the actuarial assumptions and methods used to measure pension and other postemployment benefit liabilities and costs for financial accounting purposes are appropriate in the circumstances.
g) We do not plan to make frequent amendments to the City's pension or other postretirement benefit plans.

Required Supplementary lnformation
45) With respect to the required supplementary information accompanying the financial statements:
a) We acknowledge our responsibility for the presentation of the required supplementary information in accordance with U.S. GAAP.
b) We believe the required supplementary information, including its form and content, is measured and fairly presented in accordance with U.S. GAAP.
c) The methods of measurement or presentation have not changed from those used in the prior period.
d) We have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation of the supplementary information. 46) Arrangements with financial i
involving restrictions on
disclosed
Signature:

Title
nstitutions involving compensating balances or other arrangements balances, line of credit, or similar arrangements have been properly Signature
C S*r.rr
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City of Carpinteria
Courucr- Aceruoe Srnrr Reponr
December 11, 2023

ITEM FOR COUNCI L CONSIDERATION
Scheduling a special meeting of the City Council for consideration of the Annual Work Plan.

STAFF RECOMMENDATION
Schedule a special City Council meeting for consideration of the Annual Work Plan, to be held from 5:30 pm to approximately 8:30 pm, on Monday, January 29,2024.

Sample Motion: I move to schedule a special City Council meeting for consideration of the Annual Work Plan, 5:30 pm to approximately 8:30 pm, on Monday, January 29, 2024.

BACKGROUND
Each year in late January, the City Council, City Manager and staff Department Heads assemble at a noticed public meeting to discuss strategic issues and the Annual Work Plan. This year, the meeting is proposed to be scheduled for Monday, January 29, 2024, from 5:30 pm to approximately 8:30 pm, in Council Chamber.

The purpose of this agenda matter is to allow for the Council to take action necessary to schedule a special meeting for consideration of the Annual Work Plan.

DISCUSSION
ln years past, the Annual Work Plan meeting has been held on a Saturday in January, often on the 4th Saturday of the month .ln 2023, we were unable to hold the meeting on a Saturday due to scheduling conflicts and instead held the meeting on Monday, January 23, from 4:00pm to approximately 8:00 pm. The meeting was well attended by Annual Work Program Special Meeting
December 11,2023

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Carpinteria City CouncilDecember 11, 2023

Carpinteria City Council
December 11, 2023