Annual Report of the Measure P Citizens Oversight Committee Fiscal Year 2021 2022
Measure P Background
In November 2016, Chula Vista voters approved Measure P: a temporary, ten year, half cent sales tax to fund high priority infrastructure needs. Collection of the sales tax began April 1, 2017.
The sales tax is projected to raise 235 million, which will be used to upgrade police, fire, paramedic and 9 1 1 equipment, vehicles and facilities; fund streets and sidewalks; replace storm drains to prevent sinkholes; improve parks; repair recreation facilities; and repair or replace other city infrastructure.
Citizens Oversight Committee
The ballot measure also established a Measure P Citizens Oversight Committee COC). The Measure P Citizens Oversight Committee COC) is composed of 9 members. The purpose of the COC is to review and report on all Measure P expenditure plans, financial reports, and audits. The COC consists of five At Large members, with at least one from each Council district, and four Designated Members selected from candidates nominated by the Nominating Authorities listed below.
The board is composed of 9 members appointed to a four year term.
Member
Appointment
Criteria
Term Expiring
Greg Martinez Vice Chair) District 1 Rep. 6/ 30/ 25
Christopher Redo District 2 Rep. 6/ 30/ 25
Saad Ilyas District 3 Rep. 6/ 30/ 25
Vacant District 4 Rep. 6/ 30/ 25
Mona Freels At Large Rep. 6/ 30/ 25
Silvia Saldivar Designated Rep. 3 6/ 30/ 25
David Garcias Chair) Designated Rep. 4 6/ 30/ 25
Michael Lengyel Designated Rep. 6 6/ 30/ 25
Nicole Enriquez Designated Rep. 7 6/ 30/ 25
Nominating Authorities are as follows:
1 Chula Vista Chamber of Commerce
2 Chula Vista Sports Council
3 Alliance of Californians for Community Empowerment, San Diego Branch 4 San Diego and Imperial Counties Labor Union
5 San Diego County Taxpayers Association
6 Growth Management Oversight Commission
7 Parks and Recreation Commission
8 Sustainability Commission
The specific duties of the COC are as follows:
1. Review and comment on each year' s Finance Department Report as defined in CVMC section 3. 33. 160. A); Measure P Spending Plan as defined in CVMC section 3. 33. 160. B); and the Annual Independent Auditor’ s Report as defined in CVMC section 3. 33. 160. C).
2. Prepare an Annual Report regarding the Finance Department Report for presentation to the City Council at a public meeting.
3. Work with City staff to identify and apply best practices" for tracking and reporting on Measure P revenues and expenditures relative to other City revenues and expenditures.
Summary of fiscal year 2022 Independent Auditors’ Report on Compliance Revenues and Expenditures
Major expenditures in the following categories incurred in fiscal year 2022:
Category FY 2022 Expenditures Major Items
Fire Services 3, 595, 454 Fire Vehicles, Fire Equipment, Facility Repairs Police Services 1, 483, 308
Police Vehicles, Communication System,
Facility Repairs
Infrastructure 17, 010, 952
Streets, Other Public Infrastructure, Sports
Fields and Courts, Non Safety Vehicles, Public
Facilities, Traffic Signal Systems, Park
Infrastructure, Citywide Network
Replacement, Citywide Telecommunications
Staff Time 722, 458 City Staff Time
Debt Service 8, 134, 246 Bond Debt Service
Administrative Expenses 24, 354
Audit, Bond Administration Fees, Banking
Fees, Cost of Issuance
Total Expenditures 30, 970, 772
Audited Statement of Revenues, Expenditures and Changes in Fund Balance June 30, 2022
Revenues:
Local sales and use tax 27, 402, 122
Use of money and property 746, 616)
Miscellaneous 3, 153
Total Revenues 26, 658, 659
Expenditures:
Contracted Services 14, 318
Equipment and shared infrastructure costs 429, 947
Capital outlay 21, 112, 939
Debt service:
Principal retirement 1, 129, 627
Interest and fiscal charges 145, 696
Total Expenditures 22, 832, 527
Excess Deficiency) of Revenues
Over under) Expenditures 3, 826, 132
Other Financing Sources Uses):
Transfers Out Municipal Financing Authority Fund 8, 138, 246) Total Other Financing Sources Uses) 8, 138, 246)
Net Change in Fund Balance 4, 312, 114)
Fund Balance at Beginning of Year 33, 375, 272
Fund Balance as of June 30, 2022 29, 063, 158
Plan Expenditures by Replacement Category
22, 812, 172)
Major Projects Fiscal Year 2021/ 2022) by Cost Category Fire Stations Repairs/ Replacements GGV0230):
The Fire Department’ s present and future functional needs, technical constraints and feasibility, and budget were considered in developing the project’ s design criteria. New Fire Stations 5 and 3 previously 9) are located at 341 Orange Avenue and 100 Moss Avenue, respectively. In March 2019, Council approved a Design Build Agreement with EC Constructors, Inc. for design of Fire Stations 5 and 3 previously 9). In February of 2020, Council awarded the Construction Phase. 922, 282
2, 599, 398
161, 044
432, 693
729, 798
319, 509
5, 217
712
1, 510, 083
2, 250, 166
8, 026, 991
293, 830
616, 523
1, 841, 639
1, 467, 307
1, 634, 978
Fire Stations Repairs/ Replacement 922, 282) Fire Response Vehicles 2, 599, 398) Fire Safety Equipment 161, 044) Police Response Vehicles 432, 693) Public Safety Communication Systems 729, 798) Police Facility Repairs 319, 509) Police Equipment 5, 217) Streets 712)
Other Public Infrastructure 1, 510, 083) Sports Courts and Fields 0) Non Safety Vehicles 2, 250, 166) Recreation and Senior Centers 8, 026, 991) Civic Center and South Libraries 293, 830) Other Public Facilities 616, 523) Traffic Signal Systems 1, 841, 639) Park Infrastructure 1, 467, 307) Citywide Network Replacement 0) Citywide Telecommunications 1, 634, 978)
Construction for Fire Station 5 began March 2020 and was completed and began operating in March 2021. Construction for Fire Station 3 previously 9) began April of 2020 and was completed and began operating in April of 2021. Old Fire Station 3 previously 9) and 5 have been demolished. The project landscape maintenance period was completed on May 11, 2022, and the Notice of Completion was filed on June 14, 2022.
Street Pavement Phases I II STL0427 STL0430):
Pavement rehabilitation projects on various residential streets based on recommendations from City' s Pavement Management System for streets with poor pavement condition index PCI) ratings. The PCI score was utilized to identify failed PCI 0 25) and failing PCI 25 34) street segments that could be addressed using Measure P funding.
Project STL0427 was awarded in January of 2018, which was the first phase of the pavement rehabilitation project and included street segments with PCI ratings between 0 to 15.
Construction was completed on the first phase in October of 2018.
The second phase, STL0430, includes street segments with PCI ratings up to 34. This phase was awarded by Council in April of 2019 and completed in August of 2020. Approximately 121, 451 feet 23 miles) of pavement was rehabilitated as part of this project.
Lauderbach Park PRK0333):
This project will replace the natural grass on the sports field with synthetic turf and replace the deteriorated basketball court. The replacement of the sports field includes a new walking path, new sports lighting, and striping for both soccer and softball. A new picnic area will be constructed replacing the old picnic areas. The new basketball court will also include striping for a pickleball court. This project will also rehabilitate the failed walkway access to the park for the senior housing to the south.
1 million of this Project is funded by the State of California Grant for California Youth Soccer and Recreation Development Program and an additional 820, 000 was funded by Measure P.
Construction began February of 2022 and is scheduled to be completed in March of 2023 with a reopening date of June 2023, following a 3 month sod establishment period.
Other Infrastructure CMP Rehabilitation Outside ROW Phases I II DRN0209, DRN0210, DRN0211, DRN0216, DRN0219):
Rehabilitation of failed Corrugated Metal Pipe CMP) and other storm drain related repairs outside the right of way.
Project DRN0209 began construction in March 2018 and repaired 28 CMP locations 3, 864 linear feet of CMP) for a project cost of approximately 991, 944. Construction was completed in December of 2018.
Project DRN0210 cleaned, videotaped, and evaluated approximately 28, 500 lineal feet of CMP.
Project DRN0211 repaired 134 CMP locations of approximately 18, 908 linear feet of storm drainpipe. A total of 14, 955 linear feet of CMP was repaired in FY19/ 20. Total project cost of 7, 195, 911.
Project DRN0216 is dedicated to addressing future emergency CMP failures. By having a funded CIP project readily available, emergency failures can be addressed directly by this project; eliminating the need to coordinate with other storm drain CIP projects for change orders to complete construction based on funding availability. This project allowed for the emergency repair of the sinkhole adjacent to the property at 604 Melrose Avenue, replacing 184 linear feet of CMP. Construction was completed in December of 2020 for a total of 264, 253.
Project DRN0219 completed the emergency City storm drain repair work at 855 Energy Way at a cost of approximately 1 million. The design for Phase 3 to complete CMP repairs outside of the right of way is anticipated to start in FY22/ 23.
Other Infrastructure Sidewalk Replacement Citywide STL0428 STL0443):
This project repaired and replaced damaged sidewalk at various locations throughout the city based on recommendations from the Pedestrian Connectivity Plan. The first project STL0428) to replace sidewalks was awarded in June 2019. Construction was completed in December of 2019 and approximately 100 sidewalk locations were repaired.
The second project STL0443) was awarded in August of 2019 and began repair of roughly 6, 200 locations exhibiting moderate to small heave displacements. Construction started in March of 2020 and was completed in March of 2022.
Traffic Signal Modifications TRF0408):
The CIP project’ s scope of work includes traffic signal modifications and upgrades to 11 existing signalized intersections within the city. These upgrades will improve visibility, provide for protected left turn movements, provide for permissive flashing yellow left turn movements, and replace failing and outdated traffic signals at various locations citywide. Construction began in February of 2021 and is expected to be completed in April of 2023.
Max Field/ Loma Verde Accessibility Study PRK0333):
Consultant has completed review of the sports complex area and determined where a new pedestrian crossing point across the Palm Road drainage basin should be provided to re establish pedestrian connectivity between the Loma Verde Recreation Center and Max Field Sports Complex since the wooden stairway was removed. Consultant has also completed several parking lot alternatives and an A. D. A. accessibility review of the sports complex site including a geotechnical analysis of the failed retaining wall along the southerly edge of the site. The Accessibility Study was completed in September of 2020.
Renovation of Fire Station 1 GGV0252):
Existing City of Chula Vista Fire Station No. 1 requires renovations to meet the evolving duties of the Fire Department, accommodate modern equipment, renovate, and repair aging aspects of the building, and accommodate firefighter personnel needs. The existing ladder truck housed at Fire Station No. 1 will be replaced in the next year with a larger apparatus that will not fit within the existing apparatus bay making alterations to the existing apparatus bay necessary. The fire station age and condition require replacement or rehabilitation of various areas as part of this Project. The station dorm rooms and bathrooms require upgrades to meet modern firefighter personnel needs.
In May of 2021, Council approved a Design Build Agreement with EC Constructors, Inc. for design of the Fire Station 1 renovations. The design phase is anticipated to be completed in January of 2023 at which point a resolution to award the Construction Phase contract will be brought to Council. Construction for Fire Station 1 renovations is expected to begin in Spring/ Summer of 2023 and be completed in the Summer/ Fall of 2024. The uncertainty of electrical equipment availability and alternate options is impacting the schedule.
Loma Verde Recreation Center GGV0247):
In April of 2020, the City approved a Design Build Agreement with EC Constructors, Inc. for design of Segments 1 and 2 of the Loma Verde Recreation Center. In August 2021, Council awarded the contract for the Construction Phase of Segments 1 and 2 which includes the demolition and re construction of approximately 20, 000 square feet of the Center and will feature a new multi purpose gymnasium, dance rooms, crafts room, fitness room, game room, hard courts, restrooms, changing rooms, staff offices, lifeguard staff room, and break room. Construction of Segments 1 and 2 are anticipated to be completed in March of 2023, and these segments will only be opened for limited use until completion of Segment 3.
The Segment 3 design started in June of 2021 and was completed and permitted in June 2022.
The Segment 3 portion of the project replaces the balance of the existing building to create space for new pool mechanical equipment, wet and dry storage, new competition pool, new recreation
pool, new splashpad, replacement playground, replacement solar water heater, new sports lighting, new pool deck, and classroom space. Construction of Segment 3 began in August of 2022 and should be completed in the Summer of 2023.
Winding Walk Park/ Veterans Park Lighting PRK0326):
The project replaced failing pedestrian walkway and parking lot lighting at Winding Walk Park and Veterans Park and Recreation Center. Project completed July 2021.
Norman Park Senior Center Lower HVAC Replacement GGV0233):
Replacement of existing HVAC units at the Norman Park Senior Center. The repairs include but not be limited to replacing the existing HVAC units with new TRANE units and duct work. Project completed September 2021.
Police Facility Upgrades GGV0232):
Various upgrades to the Police Facility including drone rooftop upgrades, Salley Door replacement, upgrade to Hormonn high speed gates, and installation of uninterruptible power supply.
Electrical Switchgear Upgrades GGV0234, PRK0326):
Installation of a new electrical switchgear package at two locations: Project GGV0234 at 1301 Oleander Facility formerly the Boys and Girls Club) and Project PRK0326 at Eucalyptus Park Tennis Courts and Baseball Field. Projects completed May 2022.
Projects in Progress
Rohr Park Restroom Replacement PRK0328):
This project replaces an existing restroom building at Rohr Park with a new restroom building.
The restroom building has two community restrooms male and female), a utility/ mechanical room, and storage. Project completed August 2022.
Public Works Boiler/ Chiller GGV0234):
The Public Works facility boiler/ chiller replacement project includes replacing existing single air cooled chiller, single boiler, four 4) hydronic chilled water pumps and two 2) hydronic heating hot water pumps. Project completed August 2022.
Civic Center Roof/ HVAC Repair Pan) Building A GGV0234):
Replacement of the Civic Center rooftop HVAC system components including roof cap. Project completed January 2023.
Norman Park Senior Center HVAC GGV0233):
Replacement of existing HVAC units at the Norman Park Senior Center. The repairs include but not be limited to) replacing the existing HVAC units with new TRANE units and duct work.
Project completed January 2023.
Chula Vista Civic Center Library Children’ s Library and Restroom Upgrades GGV0231):
Upgrades of four restrooms, including removal and replacement of existing finishes, fixtures, and accessories in compliance with accessibility guidelines and City standards; new carpeting and repainting of the Children’ s Library and entry foyer, as well as the removal of no longer needed bookshelves and furniture. Project completed February 2023.
Civic Center Library ADA and Parking Improvements GGV0231):
Installation of concrete pedestrian ramps in compliance with accessibility guidelines. Slurry seal and restripe entire Civic Center Library parking lot. Install pipe gates at both Civic Center Library parking lot entries.
Living Coast Deck and Rails GGV0234):
This project provides for repairs and upgrades to the walkways and handrails at various locations throughout the Living Coast Discovery Center. The work includes installation of surface applied truncated domes, removing, and replacing capstone block, refreshing paint and stucco, removing, and replacing header boards, removing and replacing guardrail and handrail, and installation of composite wood decking.
Park Pathway Lighting Replacement Santa Venetia Voyager PRK0326):
Light Poles replacement and improvements at City Parks Project includes removal and disposal of light poles, modifying existing electrical system for new light poles, install new light poles on existing concrete pads and footing.
Fuel Management GGV0235):
Fuel dispenser upgrades, fuel management systems replacements/ upgrades and associated equipment and software at the Public Works Corp Yard and Fire Stations 3, 4, 5, and 7.
Sports Courts Fields Irrigation PRK0327):
Project scope includes purchase, installation, and set up of the Parks and Recreation irrigation platform to a smart centralized system.
Upcoming Projects
Police Facility HVAC GGV0232):
Upgrades and replacements to the Police Faculty HVAC. The project includes but not limited to the following equipment: 14 roof mounted air handling units and 10 separate return air fan units, 13 split system fan coil units, computer room indoor air handler and secondary outdoor condensing unit with indoor fan, 41 building exhaust fans etc. This project is largely funded by ARPA but will include Measure P funding as well.
Public Works Air Handlers Design Phase I GGV0234):
Replacing the existing unit along with five other roof mounted units that are still operational but approaching their useful life; relocating the existing equipment to alternate locations. 1301 Oleander Ave Building Repairs GGV0257):
Tenant improvements at the 1301 Oleander Avenue facility, which was previously used as a Boys and Girls Club. Improve the below facilities to become operational including main entrance, foyer, restrooms, gymnasium, and improvements to the east and west office wings.
Non Safety Vehicles:
Measure P has allowed for the replacement of vehicles that were beyond their recommended replacement date. In fiscal year 2022 approximately 2, 182, 000 was spent on non Public Safety vehicles and equipment. This was a significant increase over the fiscal year 2021 purchases of 440, 000. The reason for the increase was two fold: vehicles ordered in the prior year were received in fiscal year 2022 and significant efforts were made to replace vehicles which were overdue for replacement. Purchases for fiscal year 2022 for non Public Safety vehicles include the following:
1) International 7500 GapVax
1) Peterbilt 520 Striper Truck
1) PB Loader Asphalt Patcher Truck
1) Roadline Stencil Truck
11) Ford F250s
6) Ford F150s
The following table summarizes the Measure P vehicle purchases for non Public Safety vehicles by year.
Non Public Safety
Year Count Amount
2017 0
2018 28 1, 167, 612
2019 14 1, 955, 991
2020 29 1, 415, 196
2021 5 438, 021
2022 24 2, 182, 186
Total 100 7, 159, 005
It is important to note that several vehicles and pieces of equipment have been ordered through Measure P funding. However due to continued production interruptions and supply shortages at the manufacturers, delivery of the ordered vehicles/ equipment has been delayed. At the end of fiscal year 2022, there were purchase orders open in the amount of 1. 8 million for vehicles/ equipment not assigned to Safety.
The following table reflects the Measure P funded vehicles for Public Safety:
Fire Police
Year Count Amount Count Amount
2017 2 207, 619 3 168, 703
2018 3 2, 100, 784 43 1, 820, 560
2019 11 2, 853, 280 27 1, 047, 894
2020 5 536, 432 5 515, 532
2021 0 239, 328 23 1, 468, 123
2022 2 61, 092 10 432, 693
Total 21 5, 998, 535 108 5, 453, 505
Conclusion
The Citizens Oversight Committee notes that this Annual Report refers only to the period from July 1, 2021 to June 30, 2022. This report presents the fifth full year of collections and expenditures for the Measure P funds. During this period the Committee took additional steps to improve the format, content, and scope of reports on expenditures, work schedule, and public information efforts required to provide citizens with transparency on the finances associated with the implementation of Measure P.
In April 2017, City staff provided a status report to the Committee on the pending Measure P bond issuance. The intent of the bond issuance was to advance the funds necessary to initiate projects listed by the City as critical red assets those in imminent stages of failure) in the City’s Asset Management Plan.
On July 27, 2017, City staff reported to the Committee that the bond issuance had been successful, generating 70, 000, 000 in net bond proceeds to be used for Measure P projects.
Accordingly, all budgets for the Measure P Spending Plan were prepared in compliance with the ordinance, including the net bond proceeds.
The Citizens Oversight Committee has reviewed the Independent Auditor’ s Report on Compliance with Applicable Requirement prepared by the audit firm of Lance, Soll and Lunghard LSL), the Measure P Spending Plan, and various expenditure and revenue reports prepared by the City staff. In its report dated June 30, 2022, the auditor’ s opinion was that the City complied, in all material respects, with the types of compliance that could have a direct and material effect on the requirements…” of the 2016 Measure P Sales Tax Fund.
We would like to acknowledge City staff for their dedication and support to the COC. They have been responsive as we work to ensure transparency in the reporting of Measure P Funds.
Attachment A Copy of the FY22 Audited Report
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3 Pooled cashand investments 29,364,423$
Accrued interest receivable 116,826
Due from other funds 4,862,287
Prepaid expenses 170,238
Total Assets 34,513,774$
LIABILITIES AND FUND BALANCE:
Liabilities:
Accounts payable 4,627,537$
Retention payable 823,079
Total Liabilities 5,450,616
Nonspendable - prepaid costs 170,238
Assigned for Measure P SalesTax 28,892,920
Total Fund Balance 29,063,158
Total Liabilities and Fund Balance 34,513,774$
CITY OF CHULA VISTA
Fund Balance:
ASSETS:
JUNE 30, 2022
BALANCE SHEET SCHEDULE
2016 MEASURE P SALES TAX FUND
4 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE JUNE 30, 2022
REVENUES:
Local salesand use tax 27,402,122$
Use of money and property ( 746,616)
Miscellaneous 3,153
Total Revenues 26,658,659
EXPENDITURES:
Contracted services 14,318
Equipment and sharedinfrastructure costs 429,947
Capital outlay 21,112,939
Debt service:
Principal retirement 1,129,627
Interest and fiscal charges 145,696
Total Expenditures 22,832,527
EXCESS (DEFICIENCY) OF REVENUES
OVER ( UNDER) EXPENDITURES 3,826,132
OTHER FINANCING SOURCES (USES):
Transfers Out - Municipal Financing Authority Fund ( 8,138,246) Total Other Financing Sources (Uses)( 8,138,246)
Net Change in Fund Balance ( 4,312,114)
FUND BALANCE - BEGINNING 33,375,272
FUND BALANCE - ENDING 29,063,158$
2016 MEASURE P SALES TAX FUND
CITY OF CHULA VISTA
5 Citywide Infrastructure, Facilities and Equipment Expenditure Plan 1/ 2 cent Sales Tax Revenues over 10 year period
Summary Table Fiscal Year 2022
Total by Major Category 10 Year Timeframe FY22 Expenditures Fire Stations Repairs/ Replacement 26, 210, 449 835, 012 Fire Response Vehicles Apparatus) 19, 847, 580 2, 599, 398 Fire Safety Equipment 5, 197, 913 161, 044
Total Fire Services 51, 255, 942$ 3, 595, 454$
Police Response Vehicles 12, 951, 470 432, 693
Public Safety Communication Systems CAD Dispatch and Regional Communication Systems) 8, 645, 689 729, 798 Police Facility Repairs 2, 700, 656 315, 600
Police Equipment 644, 318 5, 217
Total Police Services 24, 942, 133$ 1, 483, 308$
Streets Arterials/ Collectors/ Residential) 22, 906, 310 Other Public Infrastructure Storm Drains, Drainage Systems, Sidewalks, Trees etc.) 19, 868, 553 1, 331, 588 Sports Fields and Courts 3, 345, 655
Non Safety Vehicles 13, 191, 170 2, 250, 166
Recreation and Senior Centers 27, 737, 071 7, 867, 698
Civic Center and South Libraries 4, 781, 227 289, 542
Other Public Facilities Living Coast Discovery Center, Public Works Center etc.) 10, 901, 789 608, 727 Traffic Signal Systems 7, 000, 000 1, 697, 920
Park Infrastructure Playground Equipment, Gazebos, Restrooms, Benches, Parking etc. 12, 367, 201 1, 330, 332 Citywide Network Replacement 2, 082, 334
Citywide Telecommunications 4, 357, 602 1, 634, 978
Total Infrastructure 128, 538, 912$ 17, 010, 951$
Total Proposed Allocations 204, 736, 987$ 22, 089, 713$ City Staff Time 722, 458
Total City Staff Time $ 722, 458$
Annual Debt Service Payments 78, 234, 834 8, 134, 246
Total Debt Service Expenses 78, 234, 834$ 8, 134, 246$
Audit Fees 48, 773 14, 318
Bond Administration 65, 356 4, 000
Banking Fees 6, 037
Cost of Issuance 563, 210
Total Administrative Expenses 677, 339$ 24, 355$
Total Expenditures 283, 649, 160$ 30, 970, 772$
Attachment B