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Agenda, closed session, first session

Crescent City City Council
February 7, 2022

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Agenda, closed session, first session
Meeting
February 7, 2022
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Crescent City City Council
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2/7/22 COUNCIL AGENDA

CITY OF CRESCENT CITY
Mayor Jason Greenough Mayor Pro Tem Isaiah Wright
Council Member Raymond Altman Council Member Beau Smith Council Member Blake Inscore
MONDAY FEBRUARY 7, 2022 6:00 P.M.

NOTE: THE CLOSED SESSION BEGINS AT 5:00 P.M.

OPEN SESSION IS AT 6:00 P.M.

ZOOM PHONE NUMBER: (253) 215-8782
CLOSED SESSION PUBLIC COMMENT ZOOM WEBINAR ID: 878 8262 2527 OPEN SESSION ZOOM WEBINAR ID: 868 1908 7302
MUTE / UNMUTE PRESS *6
RAISE HAND PRESS *9
The public may access and participate in the public meeting using one or more of the following methods:
1) Participate live online via Zoom (details below) or by utilizing the link to join the meeting posted on both the City of Crescent City – City Hall Facebook page and the City of Crescent City website (www.crescentcity.org), public comment may be made by using the raise hand feature on Zoom;
2) Watch the meeting via livestream on YouTube (channel: City of Crescent City, California), public comment may be made by calling in to the meeting using the Zoom phone number; 3) Public comments may be made in advance by submitting written comment via [email protected] or by filing it with the City Clerk at 377 J Street, Crescent City, California, 95531. All public comments (via email or mail) must be received by the City Clerk prior to 12:00 p.m. the day of the meeting. Please identify the meeting date and agenda item to which your comment pertains in the subject line. Public comments so received will be forwarded to the City Council and posted on the website next to the agenda. Written public comments will not be read aloud during the meeting.

Notice regarding Americans with Disabilities Act: In compliance with the Americans with Disabilities Act, if you need special assistance to participate in the meeting, please contact the City Clerk’s office at (707)464-7483, ext. 223. Notification 48 hours before the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting [28 CFR 35.102-

35.104 ADA Title II]. For TTYDD use for speech and hearing impaired, please dial 711. A full agenda packet may be reviewed at City Hall, 377 J Street, Crescent City, CA or on our website:
www.crescentcity.org
AGENDA

REGULAR CITY COUNCIL MEETING

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2/7/22 COUNCIL AGENDA
15, 2022, through January 28, 2022.
• Recommendation: Receive and file the warrant claims list for the period January

4. Warrant Claims List
and the January 18, 2022 special meeting minutes of the City Council. • Recommendation: Approve the January 10, 2022 regular meeting minutes,

3. Council Meeting Minutes

CONSENT CALENDAR

2. New Hires – Brittany Ingram, Bill Morris, and Martha Rice

1. Black History Month Proclamation

CEREMONIAL ITEMS
prior to any action taken by the Council.
public is additionally allotted three minutes each in which to speak on any item on the agenda and city or county residency for the record. Public comment is limited to three (3) minutes. The a part of the public record. After receiving recognition from the Mayor, please state your name the entire Council. Any comments that are not at the microphone are out of order and will not be action, which may include placement on a future agenda. All comments shall be directed toward discussion or act on non-agendized items. Such items can be referred to staff for appropriate the agenda are accepted. Note, however, that the Council is not able to undertake extended jurisdiction of the City of Crescent City. Comments of public interest or on matters appearing on Any member of the audience is invited to address the City Council on any matter that is within the

PUBLIC COMMENT PERIOD

REPORT OUT OF CLOSED SESSION
Pledge of Allegiance
Roll call
Call to order

OPEN SESSION
cases
•
01967-CRB)
of Crescent City (18-CV-07826-EMC); William Paul v. City of Crescent City (20-CVNatha and Sarla M. Natha v. City of Crescent City (CVPT-2021-1184); Alice Brown v. City • Conference with Legal Counsel: Existing Litigation (Govt. Code § 54956.9(d)) Magan L.

Wier, Employee Organization: Crescent City Police Officer Association • Conference with Labor Negotiator (Gov. Code § 54957.6), City Representative: Eric

ANNOUNCEMENT OF CLOSED SESSION ITEMS
Roll call
Call to order

CLOSED SESSION
Conference with Legal Counsel: Potential Litigation (Govt. Code § 54956.9(d)(4)): 3 3 | P a g e
2/7/22 COUNCIL AGENDA
for Fiscal Year 2020-21
• Receive and file budget-to-actual financial report of the City’s major operating funds • Further Council discussion
• Receive public comment
• Technical questions from the Council
• Recommendation: Hear staff report

11. Budget-to-Actual Operating Results for Fiscal Year 2020-21 • Receive and file Fiscal Year 2020-21 audit reports
• Further Council discussion
• Receive public comment
• Technical questions from the Council
• Recommendation: Receive presentation from auditor

10. Fiscal Year 2020-21 Audit

NEW BUSINESS
Program” from the Del Norte County Veterans’ Memorial Monument Committee • Accept the transfer of the Veterans’ Monument Maintenance Fund and the “Brick • Further Council discussion
• Receive public comment
• Technical questions from the Council
• Recommendation: Hear staff report

9. Transfer of Veteran’s Monument Maintenance Fund
TO AB 361

RESCINDING AUTHORITY TO USE REMOTE TELECONFERENCING PURSUANT

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY • At the discretion of the Council: Approve and adopt Resolution No. 2022-11, A • Further Council discussion
• Receive public comment
• Technical questions from the Council
• Recommendation: Hear staff report

8. Remote Teleconferencing for Public Meetings

CONTINUING BUSINESS
REPORTS AND PRESENTATIONS – None
PUBLIC HEARING – None
for Qualifications for on-call, as-needed, engineering and other related support services •
Qualifications

7. Engineering, Planning, Environmental, & Other Related Support Services Request for Notice of Completion for the Water SCADA Project
• Recommendation: Approve and authorize the City Manager to sign and file a

6. Water SCADA Installation Notice of Completion
ending January 29, 2022, paid February 4, 2022.
• Recommendation: Receive and file the biweekly payroll report for the period

5. Payroll Report
Recommendation: Authorize the City Manager to release a Request 4 | P a g e
2/7/22 COUNCIL AGENDA
Vision:

The City of Crescent City will continue to stand the test of time and promote quality of life and community pride for our residents, businesses and visitors through leadership, diversity, and teamwork.

Mission:

The purpose of our city is to promote a high quality of life, leadership and services to the residents, businesses, and visitors we serve. The City is dedicated to providing the most efficient, innovative and economically sound municipal services building on our diverse history, culture and unique natural resources.

City Clerk/Administrative Analyst
/s/ Robin Patch
February 4, 2022
POSTED:

Tuesday, February 22, 2022 at 6:00 p.m., via Zoom.

Adjourn to the regular meeting with the City Council of the City of Crescent City scheduled for

ADJOURNMENT
staff or take action to have staff place a matter of business on a future agenda. reports on their own activities. They may ask questions for clarification, make a referral to Gov’t Code § 54954.2(a), City Council Members may make brief announcements or brief ➢ Reports, Concerns, Referrals, Council travel and training reports – In accordance with by any member present shall be considered an order of the City Council.) of the City Manager. (Directives from individual Council Members that are not objected to to the administrative services of the City and provide direction with respect to subordinates Code § 2.08.200, the City Council may instruct the city manager on matters of importance ➢ City Manager Report and City Council Directives – Pursuant to Crescent City Municipal respect to such matters.

Crescent City. Authorize the Mayor to sign the appropriate letters and/or positions with ➢ Legislative Matters – Consider miscellaneous legislative matters pertinent to the City of

CITY COUNCIL ITEMS
by City residents
• Direct staff regarding the procedures for processing of street name changes requested • Further Council discussion
• Receive public comment
• Technical questions from the Council
• Recommendation: Hear staff report

13. Street Name Changes and Cost Allocation
ASSOCIATION EFFECTIVE JULY 1, 2021 THROUGH JUNE 30, 2023

CITY OF CRESCENT CITY AND THE CRESCENT CITY POLICE OFFICERS

A SIDE LETTER TO THE MEMORANDUM OF UNDERSTANDING BETWEEN THE

COUNCIL OF THE CITY OF CRESCENT CITY APPROVING AN AMENDMENT AND • Approve and adopt Resolution No. 2022-12, A RESOLUTION OF THE CITY • Further Council discussion
• Receive public comment
• Technical questions from the Council
• Recommendation: Hear staff report

12. CCPD Academy Sponsorship Program for Police Department Recruits 5 | P a g e
2/7/22 COUNCIL AGENDA
Values:

Accountability
Honesty & Integrity
Excellent Customer Service
Effective & Active Communication
Teamwork
Fiscally Responsible
Proclamation
of the
City of Crescent City
WHEREAS, the City Council of the City of Crescent City takes pride in recognizing February 2022 as Black History Month, celebrating the many contributions that people of African descent have made throughout our nation’s history; and
WHEREAS, the theme, “Black Migrations,” focuses specifically on the movement of people of African heritage to new destinations and social realities in the twentieth century, it does not forget the early African diaspora in which millions of Africans were forcibly taken to the Americas in abhorrent conditions and enslaved; and
WHEREAS, the emphasis on Black Migrations not only provides the framework for many experiences related to hardship and oppression across America and within our own community, these migrations have also led to opportunities for African Americans to resist and overcome racial discrimination including monumental efforts such as the battle for freedom during the Civil War, hard-won victories to end segregation and continued efforts toward equality; and WHEREAS, Black Migrations have contributed to economic, political and social achievements and have helped to create strong and distinct communities that support everything from black-owned businesses, hospitals, schools, churches and other institutions to major cultural transformations including the creation of art genres such as the blues, jazz, Harlem Renaissance poetry, theater, cinema, rap and hip-hop, among others; and
WHEREAS, we commend the many achievements, successes and notable contributions of people of African descent in all fields of endeavor, including those who, over the last 20 years, make up the fastest-growing segment of the country’s foreign-born population in a new migration movement from Africa and the Caribbean; and
NOW, THEREFORE, BE IT PROCLAIMED, that on this 7
th day of February, 2022, the City Council of
the City of Crescent City do hereby proclaim February 2022, as Black History Month. _____________________________________
Jason Greenough, Mayor

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1/10/22 COUNCIL AGENDA

CITY OF CRESCENT CITY
Mayor Jason Greenough Mayor Pro Tem Isaiah Wright
Council Member Raymond Altman Council Member Beau Smith Council Member Blake Inscore
MONDAY JANUARY 10, 2022 6:00 P.M.

CLOSED SESSION
Call to order Mayor Greenough called the closed session to order at 5:00 p.m.

Roll call Council Members present: Council Member Ray Altman, Council Member Blake Inscore, Council Member Beau Smith, and Mayor Jason Greenough Council Member absent: Mayor Pro Tem Isaiah Wright
Staff members present: City Manager Eric Wier, City Attorney Martha Rice, Human Resources Administrator Sunny Valero, and Finance Director Linda Leaver

ANNOUNCEMENT OF CLOSED SESSION ITEMS
• Conference with Labor Negotiator (Gov. Code § 54957.6), City Representative: Eric Wier, Employee Organizations: Clerical Employees of Crescent City, and Crescent City Management Employees Association – Unrepresented Employees: City Manager, Finance Director, Public Works Director, Police Chief, Fire Chief, Housing Authority Executive Director, and City Attorney
• Conference with Legal Counsel: Existing Litigation (Govt. Code § 54956.9(d)) Magan L.

Natha and Sarla M. Natha v. City of Crescent City, a Municipal Corporation of the State of California (CVPT-2021-1184)
There were no public comments on the closed session.

The closed session adjourned at 5:45 p.m.

OPEN SESSION
Call to order Mayor Greenough called the meeting to order in open session at 6:00 p.m.

Roll call Council Members present: Council Member Ray Altman, Council Member Blake Inscore, Council Member Beau Smith, Mayor Pro Tem Isaiah Wright, and Mayor Jason Greenough
Staff members present: City Manager Eric Wier, City Attorney Martha Rice, City Clerk/Administrative Analyst Robin Patch, Human Resources Administrator Sunny Valero, Finance Director Linda Leaver, Housing Authority Executive Director Megan Miller, Public

MINUTES

REGULAR CITY COUNCIL MEETING

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Works Maintenance Manager Jason Wylie, Public Works Director Jon Olson, Fire Chief Bill Gillespie, and Police Chief Richard Griffin Pledge of Allegiance led by Mayor Greenough

REPORT OUT OF CLOSED SESSION
City Attorney Rice reported no actions were taken on closed session items.

PUBLIC COMMENT PERIOD
There were no public comments.

CEREMONIAL ITEMS

1. Sex Trafficking Awareness Month Proclamation
Sunny Valero, Chairman for Sex Trafficking Awareness for Soroptimists International, spoke on the social responsibility to help prevent human trafficking. Soroptimists President Susan Daugherty stated it is hoped to have some in person training with law enforcement officers in regards to the sex trafficking.

CONSENT CALENDAR

2. Warrant Claims List
• Recommendation: Receive and file the warrant claims list for the period December 11, 2021, through December 31, 2021.

3. Payroll Report
• Recommendation: Receive and file the biweekly payroll report for the period ending January 1, 2022, paid January 7, 2022.

On a motion by Council Member Inscore, seconded by Mayor Pro Tem Wright, and carried on a 5-0 polled vote, the City Council of the City of Crescent City adopted the consent calendar consisting of items 2-3 as presented.

PUBLIC HEARING – None

ADJOURN TO THE SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY OF THE

CITY OF CRESCENT CITY
(Minutes to be in the next agenda)

RECONVENE CITY COUNCIL MEETING
Mayor Greenough reconvened the City Council meeting at 6:36 p.m.

CONTINUING BUSINESS - None

REPORTS AND PRESENTATIONS

5. North Coast Rape Crisis Team
Chief Griffin reported to the Council that Liz Hutchens, Program Supervisor for North Coast Rape Crisis Team (NCRCT) wanted to address the Council and speak on the relationship they have with our officers. Program Supervisor Hutchens expressed her thankfulness for the police officers 3 | P a g e
1/10/22 COUNCIL AGENDA
of CCPD. They are contacting NCRCT when necessary to connect services; this relationship between NCRCT and CCPD has grown exponentially because of the work of CCPD. Chief Griffin stated that the relationship has been great over the years.

NEW BUSINESS -

6. Tobacco Retail License Discussion
• Recommendation: Hear presentation from Amber Wier (with NoCal4Health) and her designees regarding what was covered in the ad hoc committee • Mayor Greenough and Council Member Smith report out on ad hoc committee • Technical questions from the Council
• Receive public comment
• Further Council discussion
• Take action as necessary and appropriate regarding the consideration or creation of a tobacco retail license policy
City Manager Wier reported to the Council that since his wife has been involved in this particular item, he will be turning over the item to Public Works Director Olson and City Attorney Rice and recusing himself from the discussion. Director Olson stated that this is the opportunity to go over what the ad hoc committee, Mayor Greenough and Council Member Smith, has from their meetings. Project Director Amber Wier from NorCal4Health presented to the Council about vaping and the youth of our community. Director Wier stated that children are drawn to the flavored tobacco and the way to help with prevention is to eliminate the sale of flavored tobacco, limit products placement and advertising, and reduce tobacco retail density. She further reported that there is community support for a TRL as well as support from local retailers. Mayor Pro Tem Wright asked about Oregon’s policies for selling these products and wouldn’t someone be able to travel to Oregon to bring back tobacco products; Director Wier stated she was unaware of Oregon’s policies; however it would be less likely for someone to travel all the way to Oregon for that purpose. Council Member Inscore asked about the draft template ordinance and if Director Olson thought staff could work with it. Director Olson stated that the draft policy is a standard template and can be easily tailored if is the desire of the Council. Director Olson stated he would work closely with the City Attorney. Director Wier stated that they would be available to assist the City Attorney at no charge with any details. Council Member Smith stated it is a concern to him that it’s such a big problem at the high school and why isn’t school staff more involved; Director Wier stated that due to COVID they are short staffed. Council Member Smith asked what the punishment for getting caught; Director Wier stated the vape gets taken away from the student and the parents get called to the office. Council Member Smith asked if this problem is so prevalent at the high school, why isn’t the School Resource Officer being called in? Chief Griffin stated that we weren’t getting those calls and the SRO was investigating other incidents as they were not notified of this issue until recently. However, there is going to be an additional SRO that will be specifically focused on tobacco, this will be a great help for a resolution to this problem at the school. Chief Griffin further reported that CCPD is looking into vape detectors, etc. for the schools. Mayor Greenough asked how much interaction has Director Wier’s program had with schools during COVID and in classrooms for education; the STORM Coalition was begun in January 2020 was when the group started, was done virtually via Zoom and met once a week.

Mayor Greenough stated that more work should be done on education. Director Wier stated that the TUPE program as well as the STORM Coalition covers education with the School District.

The following citizens addressed the Council:

Linda Sutter: stated that law enforcement has other things to do than punish kids for vaping.

Lisa Kramer: stated that stores show ads that have people doing things children do, such as skateboarding, and vaping. It’s not the school district’s responsibility, the focus should be on what’s healthy for kids.
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1/10/22 COUNCIL AGENDA
Linda Perry: thanked the students for coming to speak to the Council, spoke in support of the City having an ordinance that would limit the access for purchase of these products. Who will enforce the ordinance? There should be a full time Code Enforcement Officer. Suggested the City and County work on a joint ordinance.

Larry Timpe: spoke on behalf of the Del Norte Chamber of Commerce and thanked the Council for the work they do for the community; spoke in support of a TRL personally.

Angela Stanley: spoke as a mother of two high school students and in support of the TRL. She further stated that her children come home complaining about the vaping problem at the high school.

Joanne Runnels: RN with Del Norte County Public Health and stated that one pack of cigarettes has 20g of nicotine; one Juul has 40g of nicotine. There is a chemical called propylene glycol which is compared to Vaseline that can, when heated with nicotine, will act as an aerosol. The ecigarettes are not vaporizers.

Emily Goldstein: for RISE – said there is a rise in youth vape use especially since the ads are directed to youths. Encouraged the Council to consider a TRL.

David Gearhart: is a vape store owner and is in opposition to a Tobacco Retail License. It doubles the charges on a retailer.

Dr. Jay McCubbrey: Tobacco Free North Coast – works in the schools to help with tobacco prevention. The TRL gives local communities fees and funding to support local enforcement which is otherwise only grant funded.

Claudia Martinez: stated that a lot of taxpayers’ money is being spent on this right now when the State is already going to vote on this this year. Retailers and concerned community members should be here to speak. Is wise to wait until November of this year to allow the State to decide.

Mayor Greenough stated that he has already made his opinions clear; disagrees with a TRL.

Council Member Smith spoke in opposition to a TRL, if someone is of age and has the right to choose to smoke, it’s infringing on their right to do so. Council Member Inscore disagreed with Mayor Greenough and Council Member Smith by staying we regulate a lot of things, regulating this is not a bad thing. Stated this is a health issue and is not here to defend big business. Council Member Altman stated that the main point is being missed, the youth getting involved is encouraging and is great activism. The problem stems from the home and if the people are asking us to do this, the Council should listen. Mayor Pro Tem Wright stated that if the City passes a TRL but the County does not, it won’t be as effective. He further stated that a referendum banning this will be on the November 8th ballot, would like to focus on banning signage. Council Member Inscore said a TRL can be customized the way the Council would like; banning signage that is at eye-level to children can be written into the TRL. The Council was in agreement to discuss a TRL draft for consideration.

On a motion by Council Member Inscore, seconded by Council Member Altman, to direct staff to work with appropriate agencies to bring back a draft TRL ordinance including a flavor ban for the City Council’s consideration.

Director Olson stated that he would like to bring back to the Council a model TRL ordinance to go over with the Council in detail.

Council Member Inscore amended his motion to bring back model ordinance for Council consideration for prioritization; seconded by Council Member Altman and carried on a 3-2 polled vote with Council Member Smith and Mayor Greenough voting no. 5 | P a g e
1/10/22 COUNCIL AGENDA

7. City Safety Improvements Using Risk Management Accreditation Program (RMAP) Funds
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Adopt Resolution No. 2022-02, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2021-22 BUDGET OF

THE CITY OF CRESCENT CITY
Director Olson went over the trees that need to be removed and the process in which they will be removed, all of which will be funded by the RMAP funding received. Fire Chief Gillespie reported that the QuantiFit machine located at the Washington Blvd Fire Hall has exceeded its useful life and will need to be replaced. This will benefit both the police and fire department for mask fitment checks. City Manager Wier explained the RMAP funds, how they are obtained, and how they are spent. Council Member Altman stated that this is in fact a liability and we need to upgrade our fit test equipment to meet OSHA requirements.

On a motion by Council Member Inscore, seconded by Mayor Pro Tem Wright, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City adopted Resolution No. 2022-02, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2021-22 BUDGET OF THE CITY OF CRESCENT CITY Shelagh Carrick: anything that leads to the safety of our first responders is exceptionally important.

8. Report on Business Names and Role of Business Licenses • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Take action as necessary and appropriate
City Attorney Rice reported to the Council firstly that this report is not intended as legal advice to any member of the public, it is only to educate and inform the Council on the matter. City business licenses are technically a revenue producing measure and not a regulatory measure. The City does not monitor or regulate business names in any form or manner. Proprietary rights in business names are already extensively regulated by state and federal laws. The following sections are intended to give a brief overview of current regulations. Regarding names of businesses, the Recorder’s office has an online searchable database of the Fictitious Business Name Statement (FBNS) that can be searched free of charge by the public. Should someone have a name they would like to use, they can search this database for similar names.

There were no public comments.

9. 2022 Boards and Committee Appointments
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Confirm the Mayor’s 2022 appointments to the Boards and Committees as presented • Adopt Resolution No. 2022-03, A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF CRESCENT CITY APPOINTING ONE MEMBER AND ONE ALTERNATE 6 | P a g e
1/10/22 COUNCIL AGENDA

MEMBER TO THE BORDER COAST REGIONAL AIRPORT AUTHORITY BOARD

OF COMMISSIONERS
City Manager Wier reported to the Council that this is an annual item for the appointments to Boards and Committees. The Council has made their interests known to the Mayor, there were no changes other than the Fire District 2x2 will be Council Member Smith and Mayor Pro Tem Wright with Council Member Inscore as the alternate, the other change is Del Norte Local Transportation Commission would have Council Member Inscore as the member and Council Member Smith as the alternate. The resolution is required for the annual appointments for the Border Coast Regional Airport Authority. Council Member Inscore asked Mayor Pro Tem Wright to switch two committees with him – the Fire 2x2, Council Member Inscore would like to be on that 2x2, with Mayor Pro Tem as an alternate and for Mayor Pro Tem Wright to take the City/County 2x2. Mayor Pro Tem Wright was agreeable to that change; Mayor Greenough also agreed to make those changes.

On a motion by Council Member Inscore, seconded by Mayor Pro Tem Wright, and carried on a 5-0 polled vote, the City Council of the City of Crescent City confirmed the Mayor’s 2022 appointments to the Boards and Committees with two changes: Council Member Inscore and Council Member Smith to serve on the Fire 2x2, with Mayor Pro Tem Wright as the alternate and Mayor Pro Tem Wright to serve on the City/County 2x2 and adopted Resolution No. 2022-03, A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY APPOINTING ONE

MEMBER AND ONE ALTERNATE MEMBER TO THE BORDER COAST REGIONAL AIRPORT

AUTHORITY BOARD OF COMMISSIONERS
There was no public comment.

CITY COUNCIL ITEMS
➢ Legislative Matters – None
➢ City Manager Report and City Council Directives – City Manager Wier reported the following:
o Fire 2x2 – January 20th, Chief Gillespie has submitted his intent to retire o Special meeting for applying for the grant funding for Beachfront Park o COVID numbers are ones we need to watch as there is a slight rise in cases ➢ Reports, Concerns, Referrals, Council travel and training reports – Council Member Altman: expressed concern over the public making derogatory, discriminating comments towards the Council and that perhaps it should be moderated to be excluded from the meeting. City Attorney Rice stated that there are free speech issues that prevent us from taking action.

Council Member Smith: asked if Dr. Stutz could be at the next meeting; the Council was in consensus that they would like Dr. Stutz to be invited to report to the Council at the next meeting.

ADJOURNMENT
There being no further business to come before the Council, Mayor Greenough adjourned the meeting at 8:28 p.m. to the regular meeting with the City Council of the City of Crescent City scheduled for Monday, January 24, 2022 at 6:00 p.m. via Zoom.

ATTEST:
______________________________
Robin Patch
City Clerk/Administrative Analyst
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1/18/22 COUNCIL AGENDA

CITY OF CRESCENT CITY
Mayor Jason Greenough Mayor Pro Tem Isaiah Wright
Council Member Raymond Altman Council Member Beau Smith Council Member Blake Inscore
TUESDAY JANUARY 18, 2022 6:00 P.M.

OPEN SESSION
Call to order Mayor Greenough called the meeting to order at 6:04 p.m.

Roll call Council Members present: Council Member Blake Inscore, Council Member Beau Smith, Mayor Pro Tem Isaiah Wright, and Mayor Jason Greenough
Council Member absent: Council Member Ray Altman
Staff members present: City Manager Eric Wier, City Attorney Martha Rice, City Clerk/Administrative Analyst Robin Patch, Grants/Economic Development Coordinator Bridget Lacey,
Finance Director Linda Leaver, Public Works Director Jon Olson, Public Works Maintenance Manager Jason Wylie, Housing
Authority Executive Director Megan Miller, and Police Chief Richard Griffin
Pledge of Allegiance led by Mayor Greenough

NEW BUSINESS -

1. Application to State Department of Parks and Recreation for Prop 68 Rural Recreation and Tourism Grant Funds
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and adopt Resolution No. 2022-04, A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF CRESCENT CITY APPROVING APPLICATION(S) FOR PROP 68 RURAL RECREATION AND TOURISM GRANT FUNDS
City Manager Wier outlined Grants/Economic Development Coordinator Lacey’s background with the City and the projects she’s been involved in with the grants. He gave a PowerPoint presentation illustrating what the $5million in funds that will cover aspects of the Beachfront Park design such as bike track, expansion of Kid Town, Tolowa cultural interpretive experience, passive culture piece and the one-mile loop. The amphitheater and the waterfront plaza will not be covered with these funds. For this particular grant, we will submit an application for $3million.

Council Member Altman joined the meeting in progress at 6:10 p.m. Coordinator Lacey went over the grant application and what would make it successful for us.

MINUTES

SPECIAL CITY COUNCIL MEETING

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Maggie Rasmussen: asked about the labyrinth for the first round of funding. Would also like to save the cypress tree by the pool and stated it is a heritage tree and can be saved if it was pruned and trimmed up. City Manager Wier spoke to the arborist report on that particular tree and it does have core rot. Due to the rot and the age of the tree, it is a serious safety concern. The arborist’s recommendation was to remove the tree.

On a motion by Council Member Inscore, seconded by Mayor Pro Tem Wright, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City approved and adopted Resolution No. 2022-04, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY APPROVING APPLICATION(S) FOR PROP 68 RURAL RECREATION AND

TOURISM GRANT FUNDS

CITY COUNCIL ITEMS
➢ Legislative Matters – None
➢ City Manager Report and City Council Directives –
o Working on the cemetery cleanup project with Greendot and DNSWMA grant application to help with the expense of the clean up
o Coastal Conservancy has a Coastal Stories Grant program and would be a good fit for the interpretive area for Beachfront Park for the Tolowa people. Council Member Inscore asked for it to be on an upcoming agenda. Council was in unanimous consensus to have the item on the 1/24 agenda.
➢ Reports, Concerns, Referrals, Council travel and training reports – None

ADJOURNMENT
There being no further business to come before the Council, Mayor Greenough adjourned the meeting at 6:36 p.m. to the regular meeting with the City Council of the City of Crescent City scheduled for Monday, January 24, 2022 at 6:00 p.m., via Zoom.

ATTEST:
_________________________
Robin Patch
City Clerk/Administrative Analyst
Accounts Payable
User:

Printed:
crawlings
2/1/2022 11:17 AM
Checks by Date - Summary by Check Number
Check No Vendor No Vendor Name Check Date Void Checks Check Amount ACH PERS2 Public Emp Retirement Sys 01/20/2022 0.00 75,000.00 ACH EDDTAX State of California EDD TAX Auto Pay 01/25/2022 0.00 7,745.38 ACH FITTAX FIT Payroll Taxes Auto Pay 01/25/2022 0.00 28,765.46 ACH PERS2 Public Emp Retirement Sys 01/25/2022 0.00 31,398.32 439941 ATTClets A T & T Corp 01/18/2022 0.00 100.03
439942 ALLSTAF Allstar Fire Equipment 01/18/2022 0.00 22,608.78 439943 AUTOZONE Auto Zone 01/18/2022 0.00 289.07
439944 BATTSYS Battery Systems, Inc. 01/18/2022 0.00 815.65 439945 BLUEST Blue Star Gas Associates 01/18/2022 0.00 7,391.17 439946 BOOKCTR BookingCenter.com LLC 01/18/2022 0.00 150.00 439947 CURRYE Brad Coleman Inc 01/18/2022 0.00 64.02
439948 UB*05450 CINDY BROWN 01/18/2022 0.00 215.76
439949 CRENNE C Renner Petroleum Inc 01/18/2022 0.00 15,957.15 439950 CAMPTO Campton Electric Inc 01/18/2022 0.00 135.90 439951 CHARTEC Charter Communications 01/18/2022 0.00 576.27 439952 UB*05451 KOKALA COOMBS 01/18/2022 0.00 215.74
439953 COWI COWI North America, Inc. 01/18/2022 0.00 19,704.53 439954 CURRANT Teasha Curran 01/18/2022 0.00 45.37
439955 DNCOUN D N Co Unified School Dst 01/18/2022 0.00 3,378.83 439956 DAYWIR Day Management Corporation 01/18/2022 0.00 3,264.81 439957 DNCBOS Del Norte County 01/18/2022 0.00 35.00
439958 DNCO Del Norte County 01/18/2022 0.00 3,066.15
439959 MISSVS Virginia Delatorre 01/18/2022 0.00 1,960.00 439960 UB*05452 SHANNON DHUNGEL 01/18/2022 0.00 250.00
439961 DISPLAYS Display Sales Company 01/18/2022 0.00 243.23 439962 EFFDEL Efficiency Delivery LLC 01/18/2022 0.00 30.00 439963 ENGLUN Englund Marine Supply Co. 01/18/2022 0.00 858.22 439964 FASTENAL Fastenal Company 01/18/2022 0.00 531.23 439965 FERGUS Ferguson US Holdings Inc 01/18/2022 0.00 22.02 439966 FRESWATE Freshwater Environmental Services Inc 01/18/2022 0.00 1,615.00 439967 VERIZO2 Frontier California Inc 01/18/2022 0.00 2,534.45 439968 NAPA GDMI ENT INC 01/18/2022 0.00 642.62
439969 GEORGE George Petty Inc 01/18/2022 0.00 217.47
439970 GRAING Grainger 01/18/2022 0.00 840.80
439971 HACHCO Hach Company Inc 01/18/2022 0.00 4,180.00 439972 HARDY Hardy Diagnostics 01/18/2022 0.00 877.16
439973 HDLASSOC Hinderliter deLlamas & Associates 01/18/2022 0.00 1,095.98 439974 UB*05453 ALYSSA KIM 01/18/2022 0.00 38.77
439975 LESSCH Les Schwab Tire Centers of California Inc 01/18/2022 0.00 154.71 439976 LEXISNEX LexisNexis Risk Data Management Inc 01/18/2022 0.00 150.00 439977 THRIFT Malcolm Kelly Inc. 01/18/2022 0.00 625.00 439978 MISSIO Mission Linen Supply 01/18/2022 0.00 338.39 439979 MORJON Mor-Jon Inc 01/18/2022 0.00 24.27
439980 NCCENT NCL of Wisconsin Inc 01/18/2022 0.00 3,252.88 439981 NCLAB North Coast Laboratories LTD 01/18/2022 0.00 475.00 439982 OFFICEDE Office Depot 01/18/2022 0.00 113.03
439983 OREILLY O'Reilly Auto Enterprises LLC 01/18/2022 0.00 525.76 AP Checks by Date - Summary by Check Number (2/1/2022 11:17 AM) Page 1 Check No Vendor No Vendor Name Check Date Void Checks Check Amount 439984 OTIS E Otis Elevator Company Inc 01/18/2022 0.00 323.09 439985 MENDES Pacific Packaging & Supply Co Inc 01/18/2022 0.00 1,128.53 439986 PACPOW PacifiCorp 01/18/2022 0.00 33,411.75
439987 PARKWA Parkway Feed Inc 01/18/2022 0.00 92.23
439988 HITECHSE Pinger Industries, Inc. 01/18/2022 0.00 92.97 439989 PLANWEST Planwest Partners Inc. 01/18/2022 0.00 4,643.70 439990 REDSKY Red Sky Inc. 01/18/2022 0.00 5,670.00
439991 SHNCON SHN Consulting Engineers & Geologists Inc 01/18/2022 0.00 7,431.50 439992 QUILLC Staples 01/18/2022 0.00 149.46
439993 DNOFFI Debra Stover 01/18/2022 0.00 879.94
439994 STOVER Ward Stover 01/18/2022 0.00 23,133.00
439995 TWOGUY T.G. Manufacturing Inc 01/18/2022 0.00 85.50 439996 UB*05449 NENG THAO 01/18/2022 0.00 129.24
439997 UNIVAR Univar Solutions USA Inc. 01/18/2022 0.00 7,053.77 439998 CALCARDS US Bank Corporate Pmt Systems 01/18/2022 0.00 1,068.18 439999 WEILANDM Michael Weiland 01/18/2022 0.00 800.00
440000 ZCAEQUA1 Cal Dept of Tax and Fee Admin- Use Tax 01/20/2022 0.00 984.00 440001 ZCABUILD California Building Standards Commission 01/20/2022 0.00 43.20 440002 ZCACONS Dept Of Conservation 01/20/2022 0.00 139.82 440003 EDDGarn Employment Development Dept ATTN: Wage Garnishment 01/25/2022 0.00 549.07 440004 GARYBUCH Gary R. Buchholz 01/25/2022 0.00 1,697.37 440005 CASTATE CA State Disbursement Unit 01/25/2022 0.00 158.76 440006 WAMUTU Crescent City Employees Association 01/25/2022 0.00 70.00 440007 CCPOLI Crescent City Police Officer's Association 01/25/2022 0.00 500.00 440008 ICMARE Icma Retirement Trust-457 01/25/2022 0.00 3,644.28 440009 PARS PARS, Public Agency Retirement 01/25/2022 0.00 300.00 440010 PORACRMT PORAC RMT 01/25/2022 0.00 1,000.00
440011 ZCAJUSTA ST CA Dept Of Justice 01/25/2022 0.00 128.00 440012 UB*05455 JACQUALINE BERGER 01/27/2022 0.00 71.31 440013 ROBERTBL Black & Rice LLP 01/27/2022 0.00 8,741.00 440014 CARAHSOF Carahsoft Technology Corporation 01/27/2022 0.00 10.00 440015 CHARTEC Charter Communications 01/27/2022 0.00 223.21 440016 CRAYON Crayon Software Experts, LLC 01/27/2022 0.00 295.24 440017 DNSOLI County of Del Norte 01/27/2022 0.00 256.46 440018 MISSVS Virginia Delatorre 01/27/2022 0.00 1,120.00 440019 ESRIEN ESRI 01/27/2022 0.00 700.00
440020 VERIZO2 Frontier California Inc 01/27/2022 0.00 213.52 440021 NAPA GDMI ENT INC 01/27/2022 0.00 935.00
440022 GRAING Grainger 01/27/2022 0.00 268.63
440023 HAMWSG Hambro WSG Inc 01/27/2022 0.00 8,165.81
440024 BAKER Deborah Harris-Baker 01/27/2022 0.00 366.80 440025 HEMMIN Hemmingsen Contracting Co Inc 01/27/2022 0.00 1,803.81 440026 INDUSTST Industrial Steel & Supply Co., Inc 01/27/2022 0.00 289.92 440027 INFOSEND Infosend Inc. 01/27/2022 0.00 2,193.08
440028 THRIFT Malcolm Kelly Inc. 01/27/2022 0.00 97.69
440029 MISSIO Mission Linen Supply 01/27/2022 0.00 122.06 440030 UB*05456 NORTH COAST RAPE CRISIS TEAM 01/27/2022 0.00 104.10 440031 UB*05454 ALISA OCCHIONERO 01/27/2022 0.00 73.91
440032 OFFICEDE Office Depot 01/27/2022 0.00 79.89
440033 OREILLY O'Reilly Auto Enterprises LLC 01/27/2022 0.00 54.14 440034 UB*05458 JENNIFER ORR 01/27/2022 0.00 250.00
440035 MENDES Pacific Packaging & Supply Co Inc 01/27/2022 0.00 63.41 440036 PATCHROB Robin Patch 01/27/2022 0.00 494.38
440037 HASLER Quadient Inc 01/27/2022 0.00 141.38
440038 DNDISP Recology Del Norte 01/27/2022 0.00 3,329.92 440039 SPRING SBRK Finance Holdings, Inc 01/27/2022 0.00 2,025.80 440040 SHNCON SHN Consulting Engineers & Geologists Inc 01/27/2022 0.00 255.00 AP Checks by Date - Summary by Check Number (2/1/2022 11:17 AM) Page 2 Check No Vendor No Vendor Name Check Date Void Checks Check Amount 440041 SILVER&W Silver & Wright LLP 01/27/2022 0.00 4,757.00 440042 ZCAHOUS2 Division of codes & Standards State of CA Dept of Housing & Community Develpment 01/27/2022 0.00 22.00 440043 DNOFFI Debra Stover 01/27/2022 0.00 98.22
440044 CALCARDS US Bank Corporate Pmt Systems 01/27/2022 0.00 13,225.33 440045 UB*05457 YING VANG 01/27/2022 0.00 118.71
440046 VERIZO3 Verizon Wireless Services LLC 01/27/2022 0.00 3,498.14 440047 WEILANDJ James Weiland 01/27/2022 0.00 200.00
440048 WESTCOP West Coast Paper Co 01/27/2022 0.00 247.25 440049 CACEHA Wiececke and Associates 01/27/2022 0.00 938.35 Report Total (113 checks): 0.00 393,677.21
AP Checks by Date - Summary by Check Number (2/1/2022 11:17 AM) Page 3 AP
1-15-22 to 1-28-22 Council
User: crawlings
Printed: 2/1/2022 11:15:00 AM
Check Num Check Date Acct 1 Description Amount Selected For V 0 1/20/2022 610-000-1510-00000 Plan 6984 - FY 21/22 ER Cont Unfunded Liability Addition 21,298.00 False 0 1/20/2022 610-000-1510-00000 Plan 1341 - FY 21/22 ER Cont Unfunded Liability Addition 53,702.00 False 0 1/25/2022 610-000-2185-00000 PR Batch 00222.01.2022 State Income Tax 811.98 False 0 1/25/2022 610-000-2185-00000 PR Batch 00002.01.2022 State Income Tax 4,290.27 False 0 1/25/2022 610-000-2185-00000 PR Batch 00022.01.2022 State Income Tax 2,643.13 False 0 1/25/2022 610-000-2188-00000 PR Batch 00222.01.2022 Medicare Employer Portion 205.74 False 0 1/25/2022 610-000-2188-00000 PR Batch 00002.01.2022 Medicare Employer Portion 1,696.68 False 0 1/25/2022 610-000-2188-00000 PR Batch 00002.01.2022 Medicare Employee Portion 1,696.68 False 0 1/25/2022 610-000-2189-00000 PR Batch 00002.01.2022 Federal Income Tax 12,909.13 False 0 1/25/2022 610-000-2188-00000 PR Batch 00022.01.2022 Medicare Employee Portion 1,069.38 False 0 1/25/2022 610-000-2188-00000 PR Batch 00022.01.2022 Medicare Employer Portion 1,069.38 False 0 1/25/2022 610-000-2188-00000 PR Batch 00222.01.2022 Medicare Employee Portion 205.74 False 0 1/25/2022 610-000-2189-00000 PR Batch 00022.01.2022 Federal Income Tax 7,953.49 False 0 1/25/2022 610-000-2189-00000 PR Batch 00222.01.2022 Federal Income Tax 1,959.24 False 0 1/25/2022 610-000-2187-00000 PR Batch 00002.01.2022 ER Contribution 10,476.48 False 0 1/25/2022 610-000-2187-00000 PR Batch 00022.01.2022 ER Contribution 7,299.55 False 0 1/25/2022 610-000-2187-00000 PR Batch 00002.01.2022 Service Credit Purchase 413.20 False 0 1/25/2022 610-000-2187-00000 PR Batch 00022.01.2022 Survivor Benefit 15.97 False 0 1/25/2022 610-000-2187-00000 PR Batch 00002.01.2022 EE Contribution 8,036.76 False 0 1/25/2022 610-000-2187-00000 PR Batch 00002.01.2022 Survivor Benefit 32.55 False 0 1/25/2022 610-000-2187-00000 PR Batch 00022.01.2022 EE Contribution 5,123.81 False 439941 1/18/2022 001-240-4230-00000 DOJ/CLETS line: 12/01-12/31/21 100.03 False 439942 1/18/2022 001-230-4391-2020s 40 fire hoses and attachments 22,608.78 False 439943 1/18/2022 508-508-4390-00000 fuel filter 113.47 False 439943 1/18/2022 508-508-4390-60003 diesel oil 170.29 False 439943 1/18/2022 508-508-4390-00000 #15 radiator hose 5.31 False 439944 1/18/2022 001-230-4391-00000 Batteries 67.73 False 439944 1/18/2022 508-508-4390-60001 Batteries 275.46 False 439944 1/18/2022 508-508-4390-00000 Batteries 119.12 False 439944 1/18/2022 508-508-4390-00000 a-core battery return -18.00 False 439944 1/18/2022 508-508-4390-00000 a-core battery 450.34 False 439944 1/18/2022 508-508-4390-60001 Battery Core Returns -79.00 False 439945 1/18/2022 001-230-4220-00000 Fuel (ACCT# 02-0009979) 284.79 False 439945 1/18/2022 001-480-4220-2020s Propane 11/15-12/15/21 (ACCT#02-0065442) 7,057.98 False 439945 1/18/2022 001-240-4390-00000 Propane 11/15-12/15/21 (ACCT #02-1038315) 24.20 False 439945 1/18/2022 001-471-4390-00000 Propane 11/15-12/15/21 (ACCT# 02-0065468) 24.20 False 439946 1/18/2022 412-100-4450-00000 Booking System: Dec 2021 150.00 False 439947 1/18/2022 001-470-4390-00000 oil,6-pk 5.2U-P 64.02 False 439948 1/18/2022 419-000-2110-00000 Refund Check 110824-000, 1165 REDDY AVE 215.76 False 439949 1/18/2022 001-230-4330-00000 Fuel 207.73 False
439949 1/18/2022 001-240-4330-00000 Fuel for patrol cars- 23.18 False 439949 1/18/2022 508-508-4330-00000 Dielsel fuel and gas for equipment/vehicles/generators 6,590.26 False 439949 1/18/2022 419-371-4330-00000 Dielsel fuel and gas for equipment/vehicles/generators 2,647.47 False 439949 1/18/2022 001-240-4330-00000 Fuel for patrol cars 156.20 False 439949 1/18/2022 001-240-4330-00000 Fuel for patrol cars 1,298.16 False AP - 1-15-22 to 1-28-22 Council (2/1/2022) Page 1 of 11 X 4
Check Num Check Date Acct 1 Description Amount Selected For V 439949 1/18/2022 001-240-4330-00000 Fuel for patrol cars- 1,217.77 False 439949 1/18/2022 419-371-4330-00000 Dielsel fuel and gas for equipment/vehicles/generators 1,952.57 False 439949 1/18/2022 508-508-4330-00000 Dielsel fuel and gas for equipment/vehicles/generators 1,863.81 False 439950 1/18/2022 001-364-4350-10023 GFCI 135.90 False
439951 1/18/2022 412-100-4230-00000 Internet Service -12/27/21-01/26/22 4.51 False 439951 1/18/2022 001-480-4230-00000 Internet Service -12/27/21-01/26/22 2.87 False 439951 1/18/2022 419-371-4230-00000 Internet Service -12/27/21-01/26/22 15.37 False 439951 1/18/2022 413-353-4230-00000 Internet Service -12/27/21-01/26/22 4.30 False 439951 1/18/2022 420-115-4230-00000 Internet Service -12/27/21-01/26/22 13.32 False 439951 1/18/2022 001-350-4230-00000 Internet Service -12/27/21-01/26/22 9.84 False 439951 1/18/2022 413-111-4230-00000 Internet Service -12/27/21-01/26/22 3.89 False 439951 1/18/2022 413-120-4230-00000 Internet Service -12/27/21-01/26/22 26.65 False 439951 1/18/2022 413-352-4230-00000 Internet Service -12/27/21-01/26/22 10.87 False 439951 1/18/2022 001-364-4230-00000 Internet Service -12/27/21-01/26/22 4.51 False 439951 1/18/2022 001-313-4230-00000 Internet Service -12/27/21-01/26/22 3.69 False 439951 1/18/2022 001-251-4230-00000 Internet Service -12/27/21-01/26/22 5.94 False 439951 1/18/2022 419-371-4230-00000 broadband for security-12/25/21-01/24/22 91.33 False 439951 1/18/2022 001-470-4230-00000 Internet Service -12/27/21-01/26/22 2.87 False 439951 1/18/2022 419-111-4230-00000 Internet Service -12/27/21-01/26/22 4.31 False 439951 1/18/2022 001-111-4230-00000 Internet Service -12/27/21-01/26/22 4.92 False 439951 1/18/2022 001-240-4230-00000 Internet Service - 12/30/21-01/29/22 129.98 False 439951 1/18/2022 001-120-4230-00000 Internet Service -12/27/21-01/26/22 27.67 False 439951 1/18/2022 412-100-4230-00000 Internet Service -01/01-01/31/22 149.98 False 439951 1/18/2022 001-250-4230-00000 Internet Service -12/27/21-01/26/22 1.64 False 439951 1/18/2022 001-114-4230-00000 Internet Service -12/27/21-01/26/22 13.33 False 439951 1/18/2022 419-120-4230-00000 Internet Service -12/27/21-01/26/22 25.01 False 439951 1/18/2022 001-471-4230-00000 Internet Service -12/27/21-01/26/22 2.87 False 439951 1/18/2022 001-113-4230-00000 Internet Service -12/27/21-01/26/22 13.32 False 439952 1/18/2022 419-000-2110-00000 Refund Check 105301-003, 756 EL DORADO ST 215.74 False 439953 1/18/2022 901-364-4799-00114 Bank Stabilization consultant contract 19,704.53 False 439954 1/18/2022 001-480-3716-00000 REFUND: Locker Rental due to COVID-19 closure (FY19/20) 45.37 False 439955 1/18/2022 001-230-4330-00000 Fuel for fire apparatus-Oct 21 1,561.20 False 439955 1/18/2022 001-230-4330-00000 Fuel for fire apparatus-Nov 21 1,817.63 False 439956 1/18/2022 506-506-4390-00000 Antenna removal 2,310.00 False 439956 1/18/2022 001-230-4450-00000 Antenna repair 954.81 False 439957 1/18/2022 001-313-4409-00000 Dec 21 Rental of Chambers 35.00 False 439958 1/18/2022 117-364-4789-00000 FY22 gas tax revenue sharing-Oct 21 1,633.87 False 439958 1/18/2022 115-364-4785-00000 FY22 gas tax revenue sharing-Nov 21 correction 481.80 False 439958 1/18/2022 115-364-4785-00000 FY22 gas tax revenue sharing-Nov 21 Adjustment -273.61 False 439958 1/18/2022 115-364-4787-00000 FY22 gas tax revenue sharing-Dec 21 585.84 False 439958 1/18/2022 115-364-4785-00000 FY22 gas tax revenue sharing-Dec 21 420.81 False 439958 1/18/2022 115-364-4785-00000 FY22 gas tax revenue sharing-Nov 21 Adjustment -289.52 False 439958 1/18/2022 115-364-4785-00000 FY22 gas tax revenue sharing-Oct 21 Correction 506.96 False 439959 1/18/2022 001-470-4450-00000 Janitorial services for public restrooms-11/28-12/25/21 1,960.00 False 439960 1/18/2022 419-000-2110-00000 Refund Check 110099-000, 250 GRAND AVE 250.00 False 439961 1/18/2022 001-470-4390-00000 10 flags 243.23 False 439962 1/18/2022 413-352-4470-00000 Sample delivery to NCL 30.00 False 439963 1/18/2022 419-371-4390-00000 jacket/pants 273.40 False 439963 1/18/2022 419-371-4390-00000 pullover 133.28 False 439963 1/18/2022 419-371-4390-00000 full share bib 117.17 False 439963 1/18/2022 419-371-4390-00000 rain jacket 93.79 False 439963 1/18/2022 419-371-4390-00000 jacket/bib 240.58 False 439964 1/18/2022 508-508-4390-00000 PPE & batteries 502.71 False 439964 1/18/2022 508-508-4390-00000 fasteners 28.52 False 439965 1/18/2022 419-371-4450-00000 Dec 21 Service Charge 22.02 False AP - 1-15-22 to 1-28-22 Council (2/1/2022) Page 2 of 11 Check Num Check Date Acct 1 Description Amount Selected For V 439966 1/18/2022 419-371-4409-00000 Regulatory compliance 712.50 False 439966 1/18/2022 413-352-4409-00000 Regulatory compliance 902.50 False 439967 1/18/2022 419-120-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 4.79 False 439967 1/18/2022 001-251-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 22.57 False 439967 1/18/2022 419-120-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 4.90 False 439967 1/18/2022 001-251-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 1.16 False 439967 1/18/2022 413-120-4230-00000 707-465-6208 monthly phone12/30/21-01/29/22 36.37 False 439967 1/18/2022 001-470-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 10.90 False 439967 1/18/2022 419-371-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 58.39 False 439967 1/18/2022 001-250-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.31 False 439967 1/18/2022 001-364-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.89 False 439967 1/18/2022 001-250-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.32 False 439967 1/18/2022 001-240-4230-00000 707-464-2133 monthly phone12/30/21-01/29/22 185.87 False 439967 1/18/2022 001-111-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.97 False 439967 1/18/2022 001-114-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 2.61 False 439967 1/18/2022 001-251-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 1.14 False 439967 1/18/2022 419-371-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 3.02 False 439967 1/18/2022 001-120-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 5.43 False 439967 1/18/2022 001-114-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 2.56 False 439967 1/18/2022 001-364-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.86 False 439967 1/18/2022 419-371-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 2.95 False 439967 1/18/2022 412-100-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.89 False 439967 1/18/2022 001-364-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 17.13 False 439967 1/18/2022 420-115-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 2.55 False 439967 1/18/2022 508-508-4230-00000 707-464-9565 monthly phone12/30/21-01/29/22 127.23 False 439967 1/18/2022 413-352-4230-00000 WWTP phone-12/30/21-01/29/22 281.36 False 439967 1/18/2022 413-120-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 101.20 False 439967 1/18/2022 001-120-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 5.30 False 439967 1/18/2022 001-313-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 14.01 False 439967 1/18/2022 419-120-4230-00000 707-465-6208 monthly phone12/30/21-01/29/22 36.36 False 439967 1/18/2022 413-353-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.82 False 439967 1/18/2022 419-120-4230-00000 707-464-6517 monthly phone12/30/21-01/29/22 19.63 False 439967 1/18/2022 412-100-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.86 False 439967 1/18/2022 413-111-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 14.79 False 439967 1/18/2022 420-115-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 50.61 False 439967 1/18/2022 001-313-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.71 False 439967 1/18/2022 413-351-4230-00000 707 465-5275 Lab Phone Line12/30/21-01/29/22 140.98 False 439967 1/18/2022 419-120-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 94.97 False 439967 1/18/2022 419-111-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.84 False 439967 1/18/2022 413-111-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.75 False 439967 1/18/2022 001-114-4230-00000 City Hall Shared Phone -12/30/21-01/29/22 50.60 False 439967 1/18/2022 001-470-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.55 False 439967 1/18/2022 413-352-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 2.09 False 439967 1/18/2022 001-350-4230-00000 707-464-9506 monthly phone12/30/21-01/29/22 172.67 False 439967 1/18/2022 001-480-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.56 False 439967 1/18/2022 001-230-4230-00000 707-464-9113 monthly phone 12/30/21-01/29/22 38.29 False 439967 1/18/2022 001-471-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 10.89 False 439967 1/18/2022 419-111-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.82 False 439967 1/18/2022 413-120-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 5.11 False 439967 1/18/2022 001-470-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.56 False 439967 1/18/2022 001-471-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.55 False 439967 1/18/2022 413-120-4230-00000 707-464-6517 monthly phone12/30/21-01/29/22 19.64 False 439967 1/18/2022 413-352-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 2.13 False 439967 1/18/2022 001-113-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 2.55 False 439967 1/18/2022 001-113-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 2.61 False AP - 1-15-22 to 1-28-22 Council (2/1/2022) Page 3 of 11 Check Num Check Date Acct 1 Description Amount Selected For V 439967 1/18/2022 412-100-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 17.13 False 439967 1/18/2022 001-111-4230-00000 City Hall Shared Phone -12/30/21-01/29/22 18.68 False 439967 1/18/2022 001-480-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.55 False 439967 1/18/2022 001-350-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 37.37 False 439967 1/18/2022 001-480-4230-00000 707-464-6940 monthly phone12/30/21-01/29/22 68.59 False 439967 1/18/2022 413-352-4230-00000 Treatment Plant Phone: 465-3054 12/30/21-01/29/22 177.42 False 439967 1/18/2022 001-471-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.56 False 439967 1/18/2022 001-480-4230-00000 Pool Phone 465-5761 -12/30/21-01/29/22 137.10 False 439967 1/18/2022 001-480-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 10.89 False 439967 1/18/2022 001-120-4230-00000 City Hall Shared Phone -12/30/21-01/29/22 105.10 False 439967 1/18/2022 001-350-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 1.88 False 439967 1/18/2022 001-113-4230-00000 City Hall Shared Phone -12/30/21-01/29/22 50.60 False 439967 1/18/2022 413-120-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 5.22 False 439967 1/18/2022 420-115-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 2.62 False 439967 1/18/2022 413-352-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 41.26 False 439967 1/18/2022 413-111-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.76 False 439967 1/18/2022 419-111-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 16.35 False 439967 1/18/2022 001-250-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 6.23 False 439967 1/18/2022 001-313-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.72 False 439967 1/18/2022 001-111-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.94 False 439967 1/18/2022 413-353-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.84 False 439967 1/18/2022 001-471-4230-00000 707-465-3914 monthly phone12/30/21-01/29/22 77.90 False 439967 1/18/2022 001-471-4230-00000 Cult Cntr Elev Alrm 707-464-4582 12/30/21-01/29/22 76.15 False 439967 1/18/2022 001-350-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 1.93 False 439967 1/18/2022 413-353-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 16.35 False 439968 1/18/2022 508-508-4390-00000 oil filter #22 15.62 False 439968 1/18/2022 508-508-4390-00000 #14 disc pad & brake rotor CREDIT -337.62 False 439968 1/18/2022 001-240-4391-00000 Alternator #59 357.19 False 439968 1/18/2022 001-240-4391-00000 Radiator #58 171.59 False 439968 1/18/2022 508-508-4390-00000 oil filters 12.37 False 439968 1/18/2022 508-508-4390-60003 12 qt oil 122.26 False 439968 1/18/2022 508-508-4390-00000 Battery cable #2 3.56 False 439968 1/18/2022 508-508-4390-00000 #14 disc pad & brake rotor 337.62 False 439968 1/18/2022 508-508-4390-00000 Core deposit -71.61 False 439968 1/18/2022 508-508-4390-60003 oil filter 31.64 False 439969 1/18/2022 508-508-4390-00000 Hose #73 104.88 False 439969 1/18/2022 508-508-4390-00000 Connectors & parts #46 and WATCR 112.59 False 439970 1/18/2022 506-506-4390-00000 label printer & cartridges 312.71 False 439970 1/18/2022 506-506-4390-00000 Air Filter 150.65 False 439970 1/18/2022 508-508-4390-00000 ring pin 8.87 False 439970 1/18/2022 413-353-4390-00000 monitor relay 107.59 False 439970 1/18/2022 419-371-4390-00000 diesel supplement booster 181.42 False 439970 1/18/2022 508-508-4390-00000 Cord reel 69.12 False 439970 1/18/2022 419-371-4390-00000 hose clamp 10.44 False 439971 1/18/2022 419-371-4450-00000 Calibration o lab HACH meters and water inline meters 2,798.00 False 439971 1/18/2022 413-351-4450-00000 Calibration o lab HACH meters and water inline meters 1,382.00 False 439972 1/18/2022 413-351-4390-00000 Microbiological testing: ATCC organisms, dehydrated media, steri 877.16 False 439973 1/18/2022 001-120-4409-00000 Q4/2020 1,095.98 False 439974 1/18/2022 419-000-2110-00000 Refund Check 101991-001, 546 COOPER AVE 38.77 False 439975 1/18/2022 508-508-4390-00000 #73 towstar trailer 154.71 False 439976 1/18/2022 001-240-4409-00000 Monthly service fee- Nov 21 150.00 False 439977 1/18/2022 412-100-4390-00000 PVC 548.40 False
439977 1/18/2022 419-371-4390-00000 flex wrap 46.74 False 439977 1/18/2022 419-371-4390-00000 PVC/valve 29.86 False 439978 1/18/2022 413-351-4320-00000 Laundry service/uniforms 12.76 False AP - 1-15-22 to 1-28-22 Council (2/1/2022) Page 4 of 11 Check Num Check Date Acct 1 Description Amount Selected For V 439978 1/18/2022 508-508-4320-00000 Laundry service/uniforms 26.06 False 439978 1/18/2022 413-351-4320-00000 Laundry service/uniforms 18.06 False 439978 1/18/2022 413-353-4320-00000 Laundry service/uniforms 18.90 False 439978 1/18/2022 413-353-4320-00000 Laundry service/uniforms 19.31 False 439978 1/18/2022 508-508-4320-00000 Laundry service/uniforms 26.58 False 439978 1/18/2022 413-351-4320-00000 Laundry service/uniforms 216.72 False 439979 1/18/2022 508-508-4390-00000 Delo 1-gal 24.27 False 439980 1/18/2022 413-351-4390-00000 ACS Chemicals, reagents, equipment, and misc supplies 3,461.23 False 439980 1/18/2022 413-351-4390-00000 ACS Chemicals, reagents, equipment, and misc supplies 41.21 False 439980 1/18/2022 413-000-2122-00000 ACS Chemicals, reagents, equipment, and misc supplies CA TAX -1.70 False 439980 1/18/2022 413-000-2122-00000 ACS Chemicals, reagents, equipment, and misc supplies CA TAX -247.86 False 439981 1/18/2022 413-351-4685-00000 External regulatory lab tests for CCWQL 55.00 False 439981 1/18/2022 419-371-4470-00000 External regulatory lab tests for water utilities, lead and copp 245.00 False 439981 1/18/2022 413-352-4470-00000 external regulatory lab tests for sewer 175.00 False 439982 1/18/2022 001-240-4310-00000 Calendar 44.70 False 439983 1/18/2022 508-508-4390-00000 #19 oil filter 5.10 False 439983 1/18/2022 508-508-4390-00000 alternator core return #4 -16.28 False 439983 1/18/2022 001-240-4391-00000 Ceramic pad & brake rotor #66 108.49 False 439983 1/18/2022 001-230-4391-00000 TURN SW BC Rig- CREDIT -71.49 False 439983 1/18/2022 419-371-4390-00000 cholornation fuel hose 2.51 False 439983 1/18/2022 001-240-4391-00000 TPMS sensor #60 52.72 False 439983 1/18/2022 508-508-4390-00000 alternator core 170.14 False 439983 1/18/2022 001-240-4391-00000 Manifold for #58 203.08 False 439983 1/18/2022 001-230-4391-00000 TURN SW BC Rig 71.49 False 439984 1/18/2022 001-471-4450-00000 Elevator maintenance-1/1-1/31/22 323.09 False 439985 1/18/2022 420-115-4370-00000 Floor finish & bath cleaner 0.43 False 439985 1/18/2022 420-115-4370-00000 Floor finish 0.53 False 439985 1/18/2022 001-471-4370-00000 Floor finish 5.31 False 439985 1/18/2022 413-120-4370-00000 Floor finish 0.53 False 439985 1/18/2022 413-352-4370-00000 Floor finish & bath cleaner 4.35 False 439985 1/18/2022 001-251-4370-00000 Floor finish 0.27 False 439985 1/18/2022 001-480-4370-00000 Floor finish 13.28 False 439985 1/18/2022 506-506-4370-00000 janitorial supplies 31.38 False 439985 1/18/2022 001-240-4370-00000 Floor finish & bath cleaner 4.35 False 439985 1/18/2022 419-120-4370-00000 Floor finish 0.53 False 439985 1/18/2022 001-240-4370-00000 Floor finish 5.31 False 439985 1/18/2022 001-114-4370-00000 janitorial supplies 3.14 False 439985 1/18/2022 420-115-4370-00000 janitorial supplies 3.14 False 439985 1/18/2022 001-251-4370-00000 Floor finish & bath cleaner 0.22 False 439985 1/18/2022 001-313-4370-00000 Floor finish 0.53 False 439985 1/18/2022 001-113-4370-00000 Floor finish 0.53 False 439985 1/18/2022 413-352-4370-00000 janitorial supplies 31.38 False 439985 1/18/2022 001-470-4370-00000 janitorial supplies 353.10 False 439985 1/18/2022 001-111-4370-00000 janitorial supplies 3.14 False 439985 1/18/2022 001-470-4370-00000 Floor finish 59.76 False 439985 1/18/2022 413-352-4370-00000 Floor finish 5.31 False 439985 1/18/2022 001-113-4370-00000 Floor finish & bath cleaner 0.43 False 439985 1/18/2022 001-471-4370-00000 Floor finish & bath cleaner 4.35 False 439985 1/18/2022 001-120-4370-00000 janitorial supplies 12.55 False 439985 1/18/2022 506-506-4370-00000 Floor finish 5.31 False 439985 1/18/2022 001-111-4370-00000 Floor finish & bath cleaner 0.43 False 439985 1/18/2022 508-508-4370-00000 Floor finish & bath cleaner 5.44 False 439985 1/18/2022 412-100-4370-00000 janitorial supplies 31.38 False 439985 1/18/2022 001-350-4370-00000 Floor finish & bath cleaner 12.39 False 439985 1/18/2022 412-100-4370-00000 Floor finish 5.31 False AP - 1-15-22 to 1-28-22 Council (2/1/2022) Page 5 of 11 Check Num Check Date Acct 1 Description Amount Selected For V 439985 1/18/2022 001-480-4370-00000 janitorial supplies 78.46 False 439985 1/18/2022 001-313-4370-00000 Floor finish & bath cleaner 0.43 False 439985 1/18/2022 412-100-4370-00000 Floor finish & bath cleaner 4.35 False 439985 1/18/2022 001-313-4370-00000 janitorial supplies 3.14 False 439985 1/18/2022 506-506-4370-00000 Floor finish & bath cleaner 4.35 False 439985 1/18/2022 001-480-4370-00000 Floor finish & bath cleaner 10.87 False 439985 1/18/2022 413-120-4370-00000 Floor finish & bath cleaner 0.43 False 439985 1/18/2022 001-120-4370-00000 Floor finish 2.12 False 439985 1/18/2022 001-480-4370-00000 Tissue & wipes 102.41 False 439985 1/18/2022 001-114-4370-00000 Floor finish & bath cleaner 0.43 False 439985 1/18/2022 508-508-4370-00000 Floor finish 6.64 False 439985 1/18/2022 419-120-4370-00000 janitorial supplies 3.14 False 439985 1/18/2022 419-120-4370-00000 Floor finish & bath cleaner 0.43 False 439985 1/18/2022 413-120-4370-00000 janitorial supplies 3.14 False 439985 1/18/2022 508-508-4370-00000 janitorial supplies 39.23 False 439985 1/18/2022 001-113-4370-00000 Floor finish 0.53 False 439985 1/18/2022 001-471-4370-00000 janitorial supplies 31.38 False 439985 1/18/2022 001-251-4370-00000 janitorial supplies 1.57 False 439985 1/18/2022 001-113-4370-00000 janitorial supplies 3.14 False 439985 1/18/2022 001-470-4370-00000 Floor finish & bath cleaner 48.95 False 439985 1/18/2022 001-120-4370-00000 Floor finish & bath cleaner 1.74 False 439985 1/18/2022 001-111-4370-00000 Floor finish 0.53 False 439985 1/18/2022 001-350-4370-00000 janitorial supplies 89.45 False 439985 1/18/2022 001-350-4370-00000 Floor finish 15.14 False 439985 1/18/2022 001-240-4370-00000 janitorial supplies 31.38 False 439986 1/18/2022 001-114-4210-00000 Electricity-11/30-12/29/21 47.02 False 439986 1/18/2022 413-352-4210-00000 Electricity11/30-12/29/21 38.34 False 439986 1/18/2022 413-111-4210-00000 Electricity11/30-12/29/21 13.74 False 439986 1/18/2022 413-353-4210-35019 Electricity11/30-12/29/21 443.18 False 439986 1/18/2022 001-230-4210-00000 Electricity11/30-12/29/21 527.48 False 439986 1/18/2022 001-350-4210-00000 Electricity11/30-12/29/21 34.72 False 439986 1/18/2022 001-480-4210-2020s Electricity11/30-12/29/21 3,220.45 False 439986 1/18/2022 419-111-4210-00000 Electricity11/30-12/29/21 15.19 False 439986 1/18/2022 001-111-4210-00000 Electricity-11/30-12/29/21 17.33 False 439986 1/18/2022 419-371-4210-00000 Electricity11/30-12/29/21 15,359.55 False 439986 1/18/2022 001-240-4210-00000 Electricity-11/30-12/29/21 668.79 False 439986 1/18/2022 001-250-4210-00000 Electricity11/30-12/29/21 5.79 False 439986 1/18/2022 001-364-4210-10023 Electricity11/30-12/29/21 4,782.11 False 439986 1/18/2022 419-120-4210-00000 Electricity11/30-12/29/21 88.26 False 439986 1/18/2022 420-115-4210-00000 Electricity11/30-12/29/21 47.02 False 439986 1/18/2022 001-113-4210-00000 Electricity-11/30-12/29/21 47.02 False 439986 1/18/2022 412-100-4210-00000 Electricity1/30-12/29/21 3,070.48 False 439986 1/18/2022 001-251-4210-00000 Electricity11/30-12/29/21 20.98 False 439986 1/18/2022 413-351-4210-00000 Electricity11/30-12/29/21 847.84 False 439986 1/18/2022 508-508-4210-00000 Electricity11/30-12/29/21 974.22 False 439986 1/18/2022 001-471-4210-00000 Electricity11/30-12/29/21 1,898.80 False 439986 1/18/2022 413-120-4210-00000 Electricity11/30-12/29/21 94.04 False 439986 1/18/2022 413-353-4210-00000 Electricity11/30-12/29/21 30.56 False 439986 1/18/2022 001-470-4210-00000 Electricity11/30-12/29/21 763.37 False 439986 1/18/2022 001-120-4210-00000 Electricity-11/30-12/29/21 97.67 False 439986 1/18/2022 001-313-4210-00000 Electricity11/30-12/29/21 13.02 False 439987 1/18/2022 001-240-4380-00000 Dog food for K9 92.23 False 439988 1/18/2022 001-240-4450-00000 Jan - Mar 2022 Service 92.97 False 439989 1/18/2022 001-364-4409-00000 Local Roads Safety Plan: Aug-Nov 21 4,643.70 False 439990 1/18/2022 001-480-4450-00000 Provide and install 3x new Velux skylights to existing curbs 1,293.00 False AP - 1-15-22 to 1-28-22 Council (2/1/2022) Page 6 of 11 Check Num Check Date Acct 1 Description Amount Selected For V 439990 1/18/2022 001-480-4450-2020s Provide and install 3x new Velux skylights to existing curbs 4,377.00 False 439991 1/18/2022 001-313-4409-00000 Amendment 2: engineering contract to include SB2-Nov 21 1,686.00 False 439991 1/18/2022 001-313-4409-00000 Planning services and Cannabis- Nov 21 5,745.50 False 439992 1/18/2022 001-313-4310-00000 office supplies 49.82 False 439992 1/18/2022 001-111-4310-00000 office supplies 49.82 False 439992 1/18/2022 001-350-4310-00000 office supplies 49.82 False 439993 1/18/2022 413-120-4310-00000 toner cartridge 62.49 False 439993 1/18/2022 413-120-4310-00000 office supplies 14.34 False 439993 1/18/2022 413-353-4310-00000 stamp 5.72 False
439993 1/18/2022 001-350-4310-00000 stamp 5.71 False
439993 1/18/2022 413-120-4310-00000 toner cartridge 56.24 False 439993 1/18/2022 419-120-4310-00000 office supplies 10.72 False 439993 1/18/2022 419-120-4310-00000 facial tissue 4.15 False 439993 1/18/2022 413-120-4310-00000 facial tissue 4.14 False 439993 1/18/2022 001-120-4310-00000 toner cartridge 56.24 False 439993 1/18/2022 413-120-4310-00000 office supplies 10.72 False 439993 1/18/2022 413-353-4310-00000 office supplies 14.26 False 439993 1/18/2022 419-120-4310-00000 toner cartridge 62.49 False 439993 1/18/2022 419-371-4310-00000 stamp 5.72 False
439993 1/18/2022 412-120-4310-00000 toner cartridge 9.37 False 439993 1/18/2022 419-120-4310-00000 office supplies 14.35 False 439993 1/18/2022 419-120-4310-00000 toner cartridge 56.25 False 439993 1/18/2022 001-120-4310-00000 facial tissue 4.14 False 439993 1/18/2022 419-120-4310-00000 office supplies 4.33 False 439993 1/18/2022 001-120-4310-00000 toner cartridge 62.49 False 439993 1/18/2022 001-230-4310-00000 office supplies 76.76 False 439993 1/18/2022 001-120-4310-00000 office supplies 14.35 False 439993 1/18/2022 001-480-4310-00000 office supplies 286.57 False 439993 1/18/2022 001-350-4310-00000 office supplies 19.89 False 439993 1/18/2022 412-100-4390-00000 office supplies 4.81 False 439993 1/18/2022 419-120-4310-00000 office supplies 4.32 False 439994 1/18/2022 419-371-4409-00000 Create water model of City's water dist system 12,245.75 False 439994 1/18/2022 413-352-4409-00000 Task Order 14 - Recycled Water Feasibility Study 2,359.00 False 439994 1/18/2022 419-371-4409-00000 Risk and resiliency assessment for the CC Water System 8,528.25 False 439995 1/18/2022 508-508-4390-00000 Brake control #10 85.50 False 439996 1/18/2022 419-000-2110-00000 Refund Check 106924-003, 1136 KELLER AVE 129.24 False 439997 1/18/2022 001-480-4340-00000 Sodium Hypochlorite 355.97 False 439997 1/18/2022 413-000-1202-00000 Sodium Hypochlorite 6,041.64 False 439997 1/18/2022 419-371-4340-00000 Sodium Hypochlorite 656.16 False 439998 1/18/2022 001-240-4390-00000 SIRCHIE FINGER: Forensic supplies 247.24 False 439998 1/18/2022 001-240-4240-00000 THEMAILROOM: Postage 4.66 False 439998 1/18/2022 001-240-4530-00000 GETSAFEUSA.COM: Training 150.00 False 439998 1/18/2022 001-240-4393-00000 DOLLA TREE: Supplies for Christmas Card drive 26.04 False 439998 1/18/2022 001-240-4530-00000 GETSAFEUSA.COM: Training 150.00 False 439998 1/18/2022 001-240-4390-00000 AMAZON: Nitrile gloves 103.08 False 439998 1/18/2022 001-240-4320-00000 5.11, INC: Uniform-boots 138.33 False 439998 1/18/2022 001-240-4240-00000 THEMAILROOM: Postage 248.83 False 439999 1/18/2022 001-230-4550-00000 EMT Certification class & National Registration fees 800.00 False 440000 1/20/2022 419-000-2122-00000 Use Tax Oct - Dec 2021 12.44 False 440000 1/20/2022 001-000-2122-00000 Use Tax Oct - Dec 2021 549.34 False 440000 1/20/2022 413-000-2122-00000 Use Tax Oct - Dec 2021 420.98 False 440000 1/20/2022 001-120-4400-00000 Use Tax Oct - Dec 2021 1.24 False 440001 1/20/2022 001-251-3312-00000 Admin Fees Collected 10/12/2021 retainer -4.80 False 440001 1/20/2022 001-251-3312-00000 Admin Fees Collected 10/12/2021 48.00 False 440002 1/20/2022 001-000-2150-00000 Seismic Fees Collected (commercial) 10-12/2021 84.45 False AP - 1-15-22 to 1-28-22 Council (2/1/2022) Page 7 of 11 Check Num Check Date Acct 1 Description Amount Selected For V 440002 1/20/2022 001-000-2140-00000 Seismic Fees Collected (residential) 10-12/2021 55.37 False 440003 1/25/2022 610-000-2170-00000 PR Batch 00002.01.2022 Wage Garn - EDD 549.07 False 440004 1/25/2022 001-240-4407-00000 Backround Investigation Services 1,697.37 False 440005 1/25/2022 610-000-2170-00000 PR Batch 00002.01.2022 Child Support-CA 158.76 False 440006 1/25/2022 610-000-2184-00000 PR Batch 00022.01.2022 CCEA Monthly Dues 5.00 False 440006 1/25/2022 610-000-2184-00000 PR Batch 00002.01.2022 CCEA Monthly Dues 65.00 False 440007 1/25/2022 610-000-2181-00000 PR Batch 00022.01.2022 CCPOA Dues 500.00 False 440008 1/25/2022 610-000-2178-00000 Plan #300878 500.00 False 440008 1/25/2022 610-000-2178-00000 Plan #300878 515.00 False 440008 1/25/2022 610-000-2186-00000 Plan #306752 184.46 False 440008 1/25/2022 610-000-2186-00000 Plan #300878 764.04 False 440008 1/25/2022 610-000-2186-00000 Plan #306752 160.21 False 440008 1/25/2022 610-000-2186-00000 Plan #306752 107.26 False 440008 1/25/2022 610-000-2186-00000 Plan #306752 22.49 False 440008 1/25/2022 610-000-2178-00000 Plan #300878 511.09 False 440008 1/25/2022 610-000-2186-00000 Plan #306752 879.73 False 440009 1/25/2022 630-111-4409-00000 Nov 21 Admin Fees 300.00 False 440010 1/25/2022 610-000-2182-00000 PR Batch 00022.01.2022 PORAC RMT 500.00 False 440010 1/25/2022 610-000-2182-00000 PR Batch 00011.01.2022 PORAC RMT 500.00 False 440011 1/25/2022 001-240-4411-00000 Cab Fingerprinting: Taylor 32.00 False 440011 1/25/2022 001-240-4411-00000 Cab Fingerprinting: Northrup 32.00 False 440011 1/25/2022 412-100-4407-00000 Pre-employment Fingerprinting 32.00 False 440011 1/25/2022 001-240-4411-00000 Cab Fingerprinting: Caerbert 32.00 False 440012 1/27/2022 419-000-2110-00000 Refund Check 110908-000, 2934 PRINCE RD 71.31 False 440013 1/27/2022 001-250-4410-00288 LEGAL SERVICES - DEC 21 CODE ENF - 288 W 5TH ST 123.00 False 440013 1/27/2022 001-130-4410-00000 LEGAL SERVICES - DEC 21 STREET NAME CHANGE 82.00 False 440013 1/27/2022 001-130-4410-00000 LEGAL SERVICES - DEC 21 GENERL FUND 2,767.50 False 440013 1/27/2022 413-130-4410-00000 LEGAL SERVICES - DEC 21 AGENDA REVIEW & COUNCIL & STAFF MTGS 826.83 False 440013 1/27/2022 419-130-4410-00000 LEGAL SERVICES - DEC 21 LABOR ISSUES 758.50 False 440013 1/27/2022 412-130-4410-00000 LEGAL SERVICES - DEC 21 LIGHTHOUSE COVE RV 295.00 False 440013 1/27/2022 153-485-4410-20BAGLEGAL SERVICES - DEC 21 CDBG 61.50 False 440013 1/27/2022 001-130-4410-00000 LEGAL SERVICES - DEC 21 NATHA VS CC 307.50 False 440013 1/27/2022 001-250-4410-00000 LEGAL SERVICES - DEC 21 CODE ENF - 200 A STREET 266.50 False 440013 1/27/2022 154-485-4410-C2FPGLEGAL SERVICES - DEC 21 CDBG 41.00 False 440013 1/27/2022 413-130-4410-00000 LEGAL SERVICES - DEC 21 LABOR ISSUES 758.50 False 440013 1/27/2022 001-130-4410-00000 LEGAL SERVICES - DEC 21 LABOR ISSUES 758.50 False 440013 1/27/2022 001-130-4410-00000 LEGAL SERVICES - DEC 21 AGENDA REVIEW & COUNCIL & STAFF MTGS 826.83 False 440013 1/27/2022 419-130-4410-00000 LEGAL SERVICES - DEC 21 AGENDA REVIEW & COUNCIL & STAFF MTGS 826.84 False 440015 1/27/2022 413-352-4230-00000 broadband for security: 1/8-2/7/22 104.98 False 440015 1/27/2022 001-230-4230-00000 Cable & Internet Service- 12/20/21-1/19/22 118.23 False 440016 1/27/2022 420-115-4450-00000 AAA-11694 ESD VisioOnline Plan 295.24 False 440017 1/27/2022 001-364-4225-10024 Refuse Disposal: Nov 21 156.32 False 440017 1/27/2022 506-506-4225-00000 Refuse Disposal: Nov 21 9.85 False 440017 1/27/2022 001-240-4220-00000 Refuse Disposal: Nov 21 90.29 False 440018 1/27/2022 412-100-4450-00000 Janitorial services for public restrooms 12/26/21-01/22/22 1,120.00 False 440019 1/27/2022 420-115-4450-00000 ArcMap renewal FY22 700.00 False 440020 1/27/2022 419-371-4230-00000 707-465-3386 Water Scada Phone: 1/14-2/13/22 82.39 False 440020 1/27/2022 001-240-4230-00000 Radio to Sherriff - 1/13-2/12/22 30.93 False 440020 1/27/2022 419-371-4230-00000 Water System Phone Bill 707-1006 - 1/13-2/12/22 29.77 False 440020 1/27/2022 419-371-4230-00000 Water System Phone 464-2826 - 1/13-2/12/22 70.43 False 440021 1/27/2022 508-508-4390-00000 #27 fuel filter 21.24 False 440021 1/27/2022 508-508-4390-00000 rotors 2.43 False
440021 1/27/2022 508-508-4390-00000 #21 fuel filter 19.37 False 440021 1/27/2022 508-508-4390-00000 #75 oil filter 9.14 False 440021 1/27/2022 508-508-4390-00000 cabin air filter 62.97 False AP - 1-15-22 to 1-28-22 Council (2/1/2022) Page 8 of 11 Check Num Check Date Acct 1 Description Amount Selected For V 440021 1/27/2022 508-508-4390-00000 #8 plug wire set 31.26 False 440021 1/27/2022 508-508-4390-00000 #15 reman starter & core deposit 197.05 False 440021 1/27/2022 508-508-4390-00000 bay box 198.52 False 440021 1/27/2022 508-508-4390-00000 fuel filters 72.86 False 440021 1/27/2022 508-508-4390-00000 plug core set RETURN -23.74 False 440021 1/27/2022 508-508-4390-60003 bay box 257.24 False 440021 1/27/2022 508-508-4390-00000 #18 rotor, filter, spark plugs 67.25 False 440021 1/27/2022 508-508-4390-00000 oil filter 5.95 False 440021 1/27/2022 508-508-4390-00000 oil filters 13.46 False 440022 1/27/2022 413-353-4390-00000 anti-seize lubricant 27.24 False 440022 1/27/2022 508-508-4390-00000 maual air control 148.78 False 440022 1/27/2022 508-508-4390-00000 quick release pin 92.61 False 440023 1/27/2022 413-000-1202-00000 Sludge disposal 1,582.06 False 440023 1/27/2022 413-000-1202-00000 Sludge disposal 1,594.97 False 440023 1/27/2022 413-000-1202-00000 Sludge disposal 1,616.90 False 440023 1/27/2022 413-000-1202-00000 Sludge disposal 194.86 False 440023 1/27/2022 413-000-1202-00000 Sludge disposal 1,509.80 False 440023 1/27/2022 413-000-1202-00000 Sludge disposal 1,667.22 False 440024 1/27/2022 001-000-3221-00000 Refund RV Park Fees 36.68 False 440024 1/27/2022 412-000-3570-00000 Refund RV Park Fees 330.12 False 440025 1/27/2022 001-470-4390-00000 backing rock for cemetery 56.96 False 440025 1/27/2022 419-371-4390-00000 Rock to fill excavations 873.42 False 440025 1/27/2022 001-364-4390-10025 Rock to fill excavations 212.12 False 440025 1/27/2022 419-371-4390-00000 Rock to fill excavations 349.37 False 440025 1/27/2022 001-364-4390-10025 Rock to fill excavations 84.85 False 440025 1/27/2022 413-353-4390-00000 Rock to fill excavations 162.21 False 440025 1/27/2022 413-353-4390-00000 Rock to fill excavations 64.88 False 440026 1/27/2022 508-508-4370-00000 aluminum sheets 289.92 False 440027 1/27/2022 419-120-4240-00000 UB mailing service: Dec 21 1,096.54 False 440027 1/27/2022 413-120-4240-00000 UB mailing service: Dec 21 1,096.54 False 440028 1/27/2022 419-371-4390-00000 ABS cap 97.69 False 440029 1/27/2022 001-480-4370-00000 Pool floor mats 12.78 False 440029 1/27/2022 508-508-4320-00000 Laundry service/uniforms 19.87 False 440029 1/27/2022 001-480-4370-00000 Pool floor mats 12.78 False 440029 1/27/2022 001-120-4370-00000 City Hall floor mats 16.26 False 440029 1/27/2022 001-120-4370-00000 City Hall floor mats 15.17 False 440029 1/27/2022 001-120-4370-00000 City Hall floor mats 16.26 False 440029 1/27/2022 413-353-4320-00000 Laundry service/uniforms 28.94 False 440030 1/27/2022 413-000-2110-00000 Refund Check 008369-000, 856 4TH ST 69.34 False 440030 1/27/2022 419-000-2110-00000 Refund Check 008369-000, 856 4TH ST 34.76 False 440031 1/27/2022 419-000-2110-00000 Refund Check 107952-000, 150 PLEASANT CT 73.91 False 440033 1/27/2022 508-508-4370-00000 oil filter #70 6.81 False 440033 1/27/2022 508-508-4370-00000 fuel hose 3.34 False 440033 1/27/2022 508-508-4370-00000 dome light 19.09 False 440033 1/27/2022 508-508-4370-00000 fuel/water sep 24.90 False 440034 1/27/2022 419-000-2110-00000 Refund Check 105135-001, 1285 MURPHY AVE 250.00 False 440035 1/27/2022 001-480-4370-00000 cleaner 63.41 False 440036 1/27/2022 001-113-4530-00000 City Clerk Law & Election Seminar Travel Allowance Balance Due 494.38 False 440037 1/27/2022 419-120-4240-00000 Postage Machine rental (City Hall)- 2/1-4/30/22 35.35 False 440037 1/27/2022 001-120-4240-00000 Postage Machine rental (City Hall) - 2/1-4/30/22 70.69 False 440037 1/27/2022 413-120-4240-00000 Postage Machine rental (City Hall)- 2/1-4/30/22 35.34 False 440038 1/27/2022 412-100-4225-00000 refuse disposal : Jan 22 3,329.92 False 440039 1/27/2022 413-120-4415-00000 Online and IVR utility payments 1,012.90 False 440039 1/27/2022 419-120-4415-00000 Online and IVR utility payments 1,012.90 False 440040 1/27/2022 001-313-4409-00000 Planning services and Cannabis- Nov 21 255.00 False AP - 1-15-22 to 1-28-22 Council (2/1/2022) Page 9 of 11 Check Num Check Date Acct 1 Description Amount Selected For V 440041 1/27/2022 001-250-4410-01430 Legal Services - Dec 2021 249.00 False 440041 1/27/2022 001-250-4410-00200 Legal Services - Dec 2021 4,508.00 False 440042 1/27/2022 001-313-4550-00000 Application Fee for letter dated 1/7/2021 22.00 False 440044 1/27/2022 412-100-4310-00000 AMAZON: printer cartridges 48.81 False 440044 1/27/2022 001-112-4392-00000 HARBOR FREIGHT: christmas tree lights 185.48 False 440044 1/27/2022 001-350-4310-00000 WALMART: office supplies 21.62 False 440044 1/27/2022 419-371-4550-00000 CALIFORNIA WATER ENVIRON: Dan Minges certification 91.00 False 440044 1/27/2022 413-120-4310-00000 AMAZON: calendar 6.42 False 440044 1/27/2022 001-000-1202-00000 Fraud reversals -9,321.57 False 440044 1/27/2022 001-000-2122-00000 THE LIFEGUARD STORE: wave caddie & super tensioners SALES TAX -38.88 False 440044 1/27/2022 001-480-4390-2020s Dolphin Wave 100 robitic pool cleaner for commercial pools 3,579.42 False 440044 1/27/2022 419-371-4390-00000 HARBOR FREIGHT: waterproof utility case 68.34 False 440044 1/27/2022 508-508-4390-00000 HARBOR FREIGHT: titanium stick 397.18 False 440044 1/27/2022 419-371-4550-00000 CALIFORNIA WATER ENVIRON; Dan Borges CWEA membership 192.00 False 440044 1/27/2022 001-480-4370-00000 WALMART; food items for swim shop 75.48 False 440044 1/27/2022 508-508-4310-00000 AMAZON: wall clock 43.39 False 440044 1/27/2022 001-480-4530-00000 STARFISH AQUATICS: Starfish swim instructor membership 169.00 False 440044 1/27/2022 001-000-2122-00000 Dolphin Wave 100 robitic pool cleaner for commercial pools TAX -280.42 False 440044 1/27/2022 001-114-4310-00000 AMAZON: organizer 19.16 False 440044 1/27/2022 940-240-4930-2020s COVERTLIGHTS: lighting equipment for new truck 4,114.59 False 440044 1/27/2022 001-000-2122-00000 COVERTLIGHTS: lighting equipment for new truck SALES TAX -313.24 False 440044 1/27/2022 001-480-4390-2020S THE LIFEGUARD STORE: Lane Lines 2,662.45 False 440044 1/27/2022 001-471-4390-00000 HARBOR FREIGHT: wheels for cultural center 144.02 False 440044 1/27/2022 508-508-4390-00000 TALLANS: Tires for #15 260.00 False 440044 1/27/2022 001-480-4530-00000 STARFISH AQUATICS: Starfish lifeguard membership 125.00 False 440044 1/27/2022 419-371-4240-00000 MAILROOM: shipping to diagnostic consultant 261.32 False 440044 1/27/2022 001-480-4390-2020S AMAZON; New benches 390.58 False 440044 1/27/2022 001-120-4310-00000 AMAZON: calendar 6.42 False 440044 1/27/2022 419-120-4310-00000 AMAZON: calendar 6.41 False 440044 1/27/2022 001-480-4530-00000 STARFISH AQUATICS: Starfish lifeguard membership 175.00 False 440044 1/27/2022 001-480-4390-2020S THE LIFEGUARD STORE: wave caddie & super tensioners 528.99 False 440044 1/27/2022 001-480-4390-00000 AMAZON: hand held pool vac 219.70 False 440044 1/27/2022 413-351-4390-00000 PARTSFPS: door gasket 66.09 False 440044 1/27/2022 001-000-1202-00000 Fraud charges 9,321.57 False 440045 1/27/2022 419-000-2110-00000 Refund Check 105504-000, 1204 JACCARD ST 118.71 False 440046 1/27/2022 413-120-4230-00000 11/13/21 - 12/12/21 76.98 False 440046 1/27/2022 001-110-4230-00000 11/13/21 - 12/12/21 207.65 False 440046 1/27/2022 413-351-4230-00000 11/13/21 - 12/12/21 215.70 False 440046 1/27/2022 001-240-4230-00000 11/13/21 - 12/12/21 527.06 False 440046 1/27/2022 001-111-4230-00000 11/13/21 - 12/12/21 15.16 False 440046 1/27/2022 508-508-4230-00000 11/13/21 - 12/12/21 69.53 False 440046 1/27/2022 419-120-4230-00000 11/13/21 - 12/12/21 151.11 False 440046 1/27/2022 412-100-4230-00000 11/13/21 - 12/12/21 107.38 False 440046 1/27/2022 001-480-4230-00000 11/13/21 - 12/12/21 74.08 False 440046 1/27/2022 001-230-4230-00000 11/13/21 - 12/12/21 217.08 False 440046 1/27/2022 413-352-4230-00000 11/13/21 - 12/12/21 306.50 False 440046 1/27/2022 001-350-4230-00000 11/13/21 - 12/12/21 125.19 False 440046 1/27/2022 419-371-4230-00000 11/13/21 - 12/12/21 268.91 False 440046 1/27/2022 413-111-4230-00000 11/13/21 - 12/12/21 15.16 False 440046 1/27/2022 420-115-4230-00000 11/13/21 - 12/12/21 40.53 False 440046 1/27/2022 001-470-4230-00000 11/13/21 - 12/12/21 23.06 False 440046 1/27/2022 001-250-4230-00000 11/13/21 - 12/12/21 22.31 False 440046 1/27/2022 506-506-4230-00000 11/13/21 - 12/12/21 35.26 False 440046 1/27/2022 001-313-4230-00000 11/13/21 - 12/12/21 4.86 False 440046 1/27/2022 001-113-4230-00000 11/13/21 - 12/12/21 40.53 False AP - 1-15-22 to 1-28-22 Council (2/1/2022) Page 10 of 11 Check Num Check Date Acct 1 Description Amount Selected For V 440046 1/27/2022 001-251-4230-00000 11/13/21 - 12/12/21 6.08 False 440046 1/27/2022 001-364-4230-00000 11/13/21 - 12/12/21 69.08 False 440046 1/27/2022 001-471-4230-00000 11/13/21 - 12/12/21 12.97 False 440046 1/27/2022 001-114-4230-00000 11/13/21 - 12/12/21 40.53 False 440046 1/27/2022 413-353-4230-00000 11/13/21 - 12/12/21 148.38 False 440046 1/27/2022 419-111-4230-00000 11/13/21 - 12/12/21 15.21 False 440046 1/27/2022 419-371-4230-00000 Water SCADA Cellular - 12/24/21-01/23/22 297.95 False 440046 1/27/2022 001-120-4230-00000 11/13/21 - 12/12/21 48.61 False 440047 1/27/2022 001-230-4530-00000 Reimbursement DMV Commercial License exam 200.00 False 440048 1/27/2022 413-351-4310-00000 Copy paper 14.58 False 440048 1/27/2022 001-114-4310-00000 Copy paper 8.40 False 440048 1/27/2022 001-230-4310-00000 Copy paper 9.64 False 440048 1/27/2022 001-240-4310-00000 Copy paper 38.80 False 440048 1/27/2022 413-120-4310-00000 Copy paper 16.80 False 440048 1/27/2022 001-350-4310-00000 Copy paper 33.63 False 440048 1/27/2022 419-111-4310-00000 Copy paper 8.40 False 440048 1/27/2022 001-313-4310-00000 Copy paper 8.40 False 440048 1/27/2022 419-120-4310-00000 Copy paper 16.80 False 440048 1/27/2022 001-120-4310-00000 Copy paper 16.80 False 440048 1/27/2022 001-111-4310-00000 Copy paper 8.40 False 440048 1/27/2022 413-111-4310-00000 Copy paper 8.40 False 440049 1/27/2022 001-240-4390-00000 5 ply, premium df 55.74 False 440049 1/27/2022 419-371-4390-00000 heat shrink tube kit, red & blue vin, split loom 70.26 False 440049 1/27/2022 508-508-4390-00000 saw blade 32.21 False 440049 1/27/2022 506-506-4390-00000 brass hose 19.30 False 440049 1/27/2022 001-480-4340-00000 muriatic acid 46.82 False 440049 1/27/2022 419-371-4390-00000 sprayer 20.47 False 440049 1/27/2022 506-506-4390-00000 split ring 2", key 5.25 False 440049 1/27/2022 506-506-4390-00000 spade trenching blade 27.33 False 440049 1/27/2022 001-240-4390-00000 bolt 7.80 False
440049 1/27/2022 001-470-4390-00000 valve repair slaon, vacuum repair kit 59.72 False 440049 1/27/2022 001-470-4390-00000 pick up tool 25.38 False 440049 1/27/2022 419-371-4390-00000 cord extension 227.84 False 440049 1/27/2022 413-356-4390-35022 screws/nuts/bolts 3.20 False 440049 1/27/2022 001-480-4340-00000 muriatic acid 124.84 False 440049 1/27/2022 001-364-4350-10023 towel,cleaner,led 60.62 False 440049 1/27/2022 419-371-4390-00000 rags in box, scott rags 58.11 False 440049 1/27/2022 001-471-4390-00000 screws/nuts/bolts, washer,hex lag 81.18 False 440049 1/27/2022 419-371-4390-00000 freezer bags 6.43 False 440049 1/27/2022 419-371-4390-00000 bolt 5.85 False
AP - 1-15-22 to 1-28-22 Council (2/1/2022) Page 11 of 11 392,613.12
AP
1-15-22 to 1-28-22 Housing
User: crawlings
Printed: 2/1/2022 11:16:18 AM
Check Numb Check Date Acct 1 Description Amount Selected For Void 439951 1/18/2022 110-490-4230-00000 Internet Service -12/27/21-01/26/22 3.28 False 439967 1/18/2022 110-490-4230-00000 707 465-4405 downstairs fax12/30/21-01/29/22 0.64 False 439967 1/18/2022 110-490-4230-00000 707-464-2692 HA Fax Line12/30/21-01/29/22 80.97 False 439967 1/18/2022 110-490-4230-00000 707 465-1719 upstairs fax12/30/21-01/29/22 0.63 False 439967 1/18/2022 110-490-4230-00000 City Hall Shared Phone-12/30/21-01/29/22 12.45 False 439982 1/18/2022 110-490-4310-00000 office supplies 27.45 False 439982 1/18/2022 110-490-4310-00000 office supplies 19.82 False 439982 1/18/2022 110-490-4310-00000 office supplies 40.88 False 439982 1/18/2022 110-490-4310-00000 office supplies -19.82 False 439985 1/18/2022 110-490-4370-00000 janitorial supplies 31.38 False 439985 1/18/2022 110-490-4370-00000 Floor finish & bath cleaner 4.35 False 439985 1/18/2022 110-490-4370-00000 Floor finish 5.31 False 439986 1/18/2022 110-490-4210-00000 Electricity11/30-12/29/21 244.78 False 439993 1/18/2022 110-120-4310-00000 toner cartridge 9.37 False 440013 1/27/2022 110-130-4410-00000 LEGAL SERVICES - DEC 21 HOUSING AUTHORITY 41.00 False 440014 1/27/2022 110-490-4450-00000 Work employment verification for tenants 10.00 False 440032 1/27/2022 110-490-4310-00000 office supplies 13.64 False 440032 1/27/2022 110-490-4310-00000 office supplies 66.25 False 440043 1/27/2022 110-490-4310-00000 office supplies 27.91 False 440043 1/27/2022 110-490-4310-00000 office supplies 70.31 False 440046 1/27/2022 110-490-4230-00000 11/13/21 - 12/12/21 315.29 False 440048 1/27/2022 110-490-4310-00000 Copy paper 58.20 False 1,064.09
AP - 1-15-22 to 1-28-22 Housing (2/1/2022) Page 1 of 1
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February 4, 2022
110557-110567
Regular Pay Overtime Gross Pay # Empl Notes
Dept #110
City Council 2,809.84 2,809.84 5
Dept #111
Admin/City Manager 11,350.64 562.67 11,913.31 3
Dept #112
Comm Dev/Recreation 2,959.27 554.86 3,514.13 1
Dept #114
Human Resources 2,496.81 850.49 3,347.30 1
Dept #120
Finance/Utility Billing 16,721.19 164.63 16,885.82 4
Dept #230
Fire Department 10,067.00 10,067.00 2
Dept #240
Police Department 39,317.43 5,648.86 44,966.29 13
Dept #313
Planning 1,248.24 1 Part-time
Dept #350
Public Works-All Depts 48,535.12 916.60 49,451.72 21+ 1 Part-time Dept #450
Recreation & Events 5.85 1,518.72 1 part-time
Dept #480
Swimming Pool Fund 10,203.52 851.40 11,054.92 1 + 15 Part-time Dept #490
Housing Authority 16,308.36 16,308.36 4 + 1 Part-time
TOTALS 160,769.18 9,555.36 173,085.65 58 + 19 Part-time The payroll summarized above is listed where assigned. The actual costs of each employee are allocated each pay period to the department and/or fund where the actual work was performed.

CHECK NUMBERS

CITY OF CRESCENT CITY PAYROLL END DATE

BI-WEEKLY PAYROLL REPORT PAYROLL PAID DATE

CITY COUNCIL AGENDA REPORT
TO: MAYOR GREENOUGH AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: JON OLSON, PUBLIC WORKS DIRECTOR

ANDREW LEIGHTON, ENGINEERING PROJECT MANAGER
DATE: FEBRUARY 7, 2022
SUBJECT: WATER SCADA INSTALLATION NOTICE OF COMPLETION
______________________________________________________________________

RECOMMENDATION
• Approve and Authorize the City Manager to sign and file a Notice of Completion for the Water SCADA Project.

BACKGROUND
The Crescent City entered a Professional Service Agreement with Technical Systems, Inc. for the installation of a Water SCADA, The contract was fully executed on October 1, 2018 with the scope to install a SCADA monitoring system at the Fire Hall, Mason Mall, Cooper, Parkway and Pebble Beach pressure sensors, Amador Tank and Pump station, Washington Tank and Pump station, Northcrest Valve, Booster Station, Elevated Tank (PRV), Chlorination Building, Ranney Collector & Control Building, Wigley Tank and Pump station.

Change Order #1 was fully executed on April 1, 2019 and incorporated a cost reduction due to equipment changes.

Change Order #2 was fully executed on April 12, 2019 and was a cost increase to add a redundant network switch.

Change Order #3 was fully executed on October 21, 2019 and was a cost increase to make programming control strategy changes to PRV and Ranney.

Change Order #4 was fully executed on January 24, 2022 and was a cost increase due to equipment changes and City’s request for additional programing.

ITEM ANALYSIS
Technical Systems Inc. completed the installation of a Water SCADA on December 15th, 2021. All labor compliance documentation has been submitted. The project was

TSI WATER SCADA NOTICE OF COMPLETION
FEBRUARY 7, 2022
2 completed within the allotted working days and before the deadline of December 15th 2021.

FISCAL ANALYSIS
This project was included as part of the water capital improvement plan (CIP) and was completed within the available budget.

Fiscal year 2021-2022 budget for this project is $ 21,720 Progress Payment #7 $ 10,571
Remaining Balance $ 11,149
Approved contract amount is $447,820
Change Order 1 decrease ($ 5,990)
Change Order 2 increase $ 4,660
Change Order 3 increase $ 1,980
Change Order 4 increase $ 3,100
Approved new contract amount $451,569

PROJECT SUMMARY TABLE
Total Funding $550,000
Contractual Payment $447,820
Change Orders $ 3,749
Other Expenses $ 87,282
Total Estimated Remaining Funds $ 11,149
Filing a notice of completion does not have a direct fiscal impact. The final 5% retention payment which was withheld from the final payment and is currently held in a separate City account, will be released 30 days after the notice of completion is recorded.

STRATEGIC PLAN ASSESSMENT
GOAL 1: Support quality services, community safety, and health to enhance the quality of life and experience of our residents and visitors.

D. Provide and maintain an efficient, adequate infrastructure to provide for both current and future community needs
GOAL 3: Obtain the highest levels of organizational excellence D. Seek methods to create efficiencies and add additional value without compromising safety or performance

ATTACHMENTS

1. Notice of Completion
Recording requested by
And after recording, return to:

City of Crescent City
Public Works Department
377 J Street
Crescent City, CA 95531 Exempt from recording fees per Gov. Code § 27383 Exempt from SB 2 fees per Gov. Code § 27388.1(a)(2)(D)

NOTICE OF COMPLETION AND ACCEPTANCE OF PUBLIC WORKS PROJECT CONTRACT # 2018-904
NOTICE IS HEREBY GIVEN by the City of Crescent City, that the Contract for the project entitled the TSI Water SCADA Project (Contract # 2018-904) which was let to:

Technical Systems, Inc.
2303 196th Street SW; Lynnwood, WA 98036
as contractor, was completed on December 15, 2021 and accepted by the City of Crescent City on December 15, 2021. The name and address of the owner of the property referred to above is the City of Crescent City, 377 J Street, Crescent City, CA 95531 and the nature of the interest of the owner in the said property is fee. The work consisted of design and installation of a SCADA monitoring system at the Fire Hall, Mason Mall, Cooper, Parkway and Pebble Beach pressure sensors, Amador Tank and Pump station, Washington Tank and Pump station, Northcrest Valve, Booster Station, Elevated Tank (PRV), Chlorination Building, Ranney Collector & Control Building, Wigley Tank and Pump station, BOVCSD Tank and Pump station, and the Churchtree Tank and Pump station.

The project for public works improvements and the property on which said improvements are located is in the County of Del Norte, State of California and more particularly described as follows:

City Hall APN 118-120-033-000
the real property situated in the City of Crescent City, County of Del Norte, State of California, more particularly described as follows:

That portion of block 21 of the City of Crescent City, more particularly described as:

Parcel 2 as shown on the Parcel Map filed in the Office of the County Recorder of Del Norte County, California on November 23, 1977 in Book 3 of Parcel Maps, page 117.

VERIFICATION
I, the undersigned, declare that I am the City Manager of the City of Crescent City and that I have read the foregoing notice and know the contents thereof and that the same is true to the best of my knowledge and belief. I declare under penalty of perjury that the foregoing is true and correct.

Executed at Crescent City, California on this 21st day of June 2021.

By:

Eric M. Wier, City Manager
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.

State of California
County of Del Norte
On _____________________before me, ________________________________, Notary Public personally appeared ______________________________________________________, who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal. [seal]

_____________________________
Signature

CITY COUNCIL AGENDA REPORT
TO: MAYOR GREENOUGH AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: JON OLSON, PUBLIC WORKS DIRECTOR
DATE: FEBRUARY 7, 2022
SUBJECT: ENGINEERING, PLANNING, ENVIRONMENTAL, ARCHITECTURAL &

OTHER RELATED SUPPORT SERVICES REQUEST FOR

6. Streetlight maintenance and repair

5. Encroachment permit review for all utility and private work within the City of way, etc.

4. Review all planning and building applications regarding drainage, work in the right

3. Building maintenance and improvement

2. Park improvement and maintenance

1. Street improvement projects
The Public Works Department oversees the following work on a day-to-day basis:

ITEM ANALYSIS
regulatory compliance.
responding to unplanned operational events, and aiding with environmental and technical/engineering support for operational improvement initiatives, assisting in also be covered by consultants. Services may also include providing projects to implement new and existing regulatory requirements. Planning services will generally be utilized to assist with capital improvement projects, special projects, and support is needed in order to complete essential CIP. Engineering support services will over the past three years and the contract periods are coming to an end. This continued with engineering and other professional consultants. This model has proved successful In 2019 the City released a request for qualifications in order to gain longer term contracts

BACKGROUND
as-needed engineering and other related support services • Authorize City manager to release a Request for Qualifications for on-call,

RECOMMENDATION
______________________________________________________________________

QUALIFICATIONS

ENGINEERING & RELATED SUPPORT SERVICES
FEBRUARY 07, 2022
2 7. Storm drain maintenance and repair

8. Public Works related grant funding applications

9. Management of water system including leak management, new connections, major maintenance and connection estimates

10.Management of Wastewater Treatment Plant (WWTP) including major maintenance projects, daily maintenance, etc.

11.Management of Water Quality Laboratory

12.Management of sewer collection system (lift stations) including major maintenance, preventative maintenance

13.Managing public works staff

14.Managing consultants for various projects

15.Managing Pool maintenance and repairs

16.Managing NPDES Permit Compliance
Recently completed projects include:

1. Front Street Storm Drain Project

2. Sunset Circle Multi-Use Trail Project

3. Phase II Wayfinding Signs

4. Water SCADA Project

5. Del Norte & Crescent City Lift Station Rehab Project

6. Selection of an Operations, Maintenance, and Management Services for Wastewater Treatment Plant
There are also a few major current projects that are underway or will be started in the near future. Some of these projects are or will be awarded under current engineering and support services contracts that include:

1. Front Street Storm Drain Design G to L

2. K Street design Front to 2nd

3. A Street design 2 blocks

4. City ADA Compliance Self Evaluation

5. Updating City Standard Plans & Specifications
To better design, implement, manage and /or oversee similar projects, staff is recommending seeking on call, as needed contracts to multiple firms and / or individuals.

These contracts will allow work to be distributed and executed in a timely fashion. In the previous RFQ there were 9 qualified firms that responded, and the top 5 firms were awarded contracts.

FISCAL ANALYSIS
Contracts will increase some of the project development costs but will aid in spending funds planned for capital improvement projects and major maintenance that have not been completed, as well as allowing staff to work on other projects. Projects or individual tasks exceeding the amount of $60,000.00 or more will be taken to the City Council for approval.

ENGINEERING & RELATED SUPPORT SERVICES
FEBRUARY 07, 2022
3 STRATEGIC PLAN ASSESSMENT
This action supports Goal 1, provide and maintain an efficient, adequate infrastructure to provide for both current and future community needs. This action also supports Goal 3, seek methods to create efficiencies and add additional value without compromising safety or performance.

ATTACHMENTS

1. RFQ for Engineering, Planning, Environmental, and other Support Services Prepared for:

City of Crescent City, California
__________________________________________________________ Request for Qualifications
To Provide
Engineering, Planning, Environmental,
Architectural & Related Support
Services
Prepared by:

City of Crescent City
Public Works Department
377 J Street
Crescent City, CA 95531
__________________________________________________________ RFQ NUMBER 2022-TBD
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INTRODUCTION
The City of Crescent City, California, (the “City”) is requesting statements of qualifications (“Statements”) for the selection of qualified firm(s) to provide Engineering, Planning, Environmental, Architectural, and Related Support Services (“Project”) on a wide variety of projects over the coming five years; Fiscal Year (FY) 2023 through FY 2028.

All work is to be performed on an on-call, as-needed basis. This Request for Qualifications (RFQ) describes the Scope of Services, consultant selection process, and mandatory information that must be included in response to this RFQ.

The City seeks supplemental resources in support of engineering and related services for various City assets and projects. The RFQ process is intended to establish the most qualified firm(s) who will then enter into a Professional Service Agreement (“Contract”), the form of which is included as Exhibit 1. The agreement will be for a period of five years and will be structured for the consultant to perform work either on a time-and-material basis or as a fixed price for a particular task.

The City reserves the right to amend this RFQ prior to the final date for submission of Statements. All responding firms are responsible to inquire as to addenda issued. All addenda become part of the RFQ and will be posted on the City website. The City reserves the right to reject any and all Statements, to modify the terms of the RFQ either before or after the deadline for submission of Statements, negotiate with one or more of the responding firms, to call for additional Statements, or to refrain from accepting any Statements.

All responding firms’ Statements and cost information will remain undisclosed until a firm(s) is identified and an agreement is successfully negotiated or, if all Statements are rejected, after rejection of all such Statements. Following that date, all Statements will be subject to review and will be deemed public records.

BACKGROUND
Crescent City is located in Del Norte County along the Northern California Coast approximately 15 miles south of the Oregon border. The town is a popular stopping point for tourists driving along the northern California Coast or visiting the Smith River National Recreational Area. It is also a popular commercial and recreational fishing area. Besides tourism, major industries in the region include agriculture, timber and fishing and the Pelican Bay State Prison. The mission of the City of Crescent City is to promote high quality leadership, services, and life to our residents, businesses, and visitors by providing 3 J:\Council Agenda Reports\CM Approved Agenda Reports\2022\2-7-22\Engineering Services RFQ\2.15.2022 Engineering Support Services RFQ JO^2_MR EW .docx
efficient, innovative and economically sound municipal services. The City owns and operates many facilities, which include a wastewater treatment plant, sewer collection facilities, water distribution facilities including water tanks, elevated water tanks and water pumps, a public swimming pool, fire station, police station, Housing Authority, a Public Works service yard, parks and recreation facilities, street infrastructure, and an administrative office facility.

POLICY AND PROCEDURES:
• Responding firms are encouraged to carefully review this RFQ in its entirety prior to preparation of the Statement. All documents must be submitted in accordance with the standards and specifications contained within this RFQ. • A Statement may be considered non-responsive if conditional, incomplete, or if it contains alterations of form, additions not called for, or other irregularities that may constitute a material change to the RFQ.
• All responses to this RFQ become the property of the City of Crescent City. • The City of Crescent City reserves the sole right to judge the responding firm's representation, either written or oral.
• The City of Crescent City may at its option, invite one or more of the responding firms to make a presentation to Committee before a final selection is made. • This solicitation does not commit the City of Crescent City to award a contract, to pay any cost incurred with the preparation of a Statement, or to procure or contract for services or supplies.
• The City of Crescent City reserves the right to accept or reject any or all Statements received in response to this request, to negotiate with any qualified source, or cancel in whole or in part this qualifications process if it is in the best interest of the City of Crescent City to do so. The City reserves the right to inspect the responding firm’s place of business prior to award or at any time during the contract term or any extension thereof, to determine the responding firm's capabilities and qualifications.
• The City reserves the right to reject any Statement if the documentation submitted by the responding firm fails to satisfy City and / or responding firm is unable to supply the documentation within the time period requested. Also, the City reserves the right to terminate the contract after the award if any of the documentation is found later to be misleading or the responding firm has misrepresented their qualifications and experience.

DEADLINE FOR SUBMISSION
Postmarks will not be considered in judging the timeliness of submissions. Statements 4 J:\Council Agenda Reports\CM Approved Agenda Reports\2022\2-7-22\Engineering Services RFQ\2.15.2022 Engineering Support Services RFQ JO^2_MR EW .docx
may be delivered in person or mailed to:

Location: City of Crescent City
Public Works Department
377 J Street
Crescent City, CA 95531
Attn: Jon Olson
Firms interested in responding must submit 3 hard copies, and 1 electronic copy of their Statements. Label the outside of the package “Engineering, Planning, Environmental, Architectural, & Related Services.” Statements received after the submission deadline will not be accepted by the City. Each Statement received will be screened to ensure that the information required in this RFQ is included. Omission of any of these items from a package may disqualify respondents from further consideration.

Please be aware that each date contained in this RFQ is subject to change. To ensure fair and equal access to information about this RFQ, all questions or requests for clarification must be submitted in writing and emailed to Jon Olson at:
[email protected] and copied to: [email protected].

TENTATIVE SCHEDULE
The tentative schedule for this RFQ is as follows:

Issue Request for Qualifications on or before February 15, 2022 Last day to ask questions February 28, 2022, at 4:00 p.m.

Response to questions March 7, 2022
Statements due March 18, 2022, at 4:00 p.m.

Interviews if conducted March / April 2022
Begin Contract Negotiations April / May 2022
Contract Executed June 7, 2022

SCOPE OF SERVICES
A. Scope of Work
The objective of this Scope of Work is to outline the requirements and general functional areas believed to be necessary to successfully perform this contract. The Scope of Work is to be used as a general guide and is not intended to be a complete list of all work or requirements necessary to provide engineering and other support services. 5 J:\Council Agenda Reports\CM Approved Agenda Reports\2022\2-7-22\Engineering Services RFQ\2.15.2022 Engineering Support Services RFQ JO^2_MR EW .docx

1. This work includes consulting engineering support on an as-needed basis on a wide variety of projects. This includes planned and unplanned project support.

2. Selected firms must execute a Professional Service Agreement, the Form of which is included as Exhibit 1.

3. All work will be initiated with an executed task order (contract amendment) and purchase order (if required).

B. Responding Firms’ Responsibilities
In responding to this RFQ, firms must clearly state which area(s) they specialize in and for which areas they would like to be selected. The Statement should demonstrate the firm’s understanding of City operations that pertain to their area of interest. Firms may specialize in one or more of the following areas: civil engineering, planning, environmental engineering, surveying, or architecture and design. All firms or firm teams must provide adequate staff to meet the requirements of this RFQ. There are areas of overlap between areas of professional services and firms should note all areas in which they are interested.

Firms Proposing on Civil Engineering Services
Must possess a current license from the California Board for Professional Engineers, Land Surveyors, and Geologists that is applicable to the type of work being completed. Also, certifications and licenses as required by federal, state and local codes or ordinances.
• Civil Engineering Services may include but is not limited to the following:
o General Design
o Project Management
o Preparation of Plans, Specifications, and opinions of probable cost o Land Surveying
o Permitting
o Field Investigations
o Report preparation
o Cost estimates
o Assisting the City in securing grants or project financing (Grant Writing) o Provide professional services during the bid process
o Drafting and Design
o Shop Drawing Review
o Emergency response services like rapid building inspections o Ability to produce AutoCAD files in 2017 or later DWG file format. o Professional involvement throughout all phases of projects including but not limited to preparation of reports, periodic progress reports/meetings, processing of invoices for service, timely processing of project 6 J:\Council Agenda Reports\CM Approved Agenda Reports\2022\2-7-22\Engineering Services RFQ\2.15.2022 Engineering Support Services RFQ JO^2_MR EW .docx
correspondence, consultants or contractors request for payment, and material and equipment submittals.
o Other types of professional and non-professional services consistent with the nature of this RFQ.

Firms Proposing on Planning Services
Must demonstrate the ability to perform a wide variety of planning activities, specifically including the ability to craft planning analyses and act as planning staff for Crescent City
• Planning Services may include but is not limited to the following:
o General plan and other planning document updates
o Craft planning analyses
o Act as planning staff for Crescent City
o Permitting
o Field Investigations
o Report preparation
o Assisting the City in securing grants or project financing (Grant Writing) o Other types of professional and non-professional services consistent with the nature of this RFQ.

Firms Proposing on Environmental Services
Must demonstrate the ability to perform studies and write reports in their respective fields of expertise.
• Environmental Services may include but is not limited to the following:
o Permitting
o Field Investigations
o Report preparation
o Assisting the City in securing grants or project financing (Grant Writing) o Regulatory compliance
o Other types of professional and non-professional services consistent with the nature of this RFQ.

Firms Proposing on Architectural Services
Must be duly licensed in the State of CA and demonstrate the ability to perform a wide variety of Architectural services.

Architectural Services may include but is not limited to the following:
7 J:\Council Agenda Reports\CM Approved Agenda Reports\2022\2-7-22\Engineering Services RFQ\2.15.2022 Engineering Support Services RFQ JO^2_MR EW .docx
• General Design
• Project Management
• Preparation of Plans, Specifications, and opinions of probable cost • Permitting
• Field Investigations
• Report preparation
• Cost estimates
• Assisting the City in securing grants or project financing (Grant Writing) • Provide professional services during the bid process
• Drafting and Design
• Shop Drawing Review
• Ability to produce AutoCAD files in 2017 or later DWG file format. • Emergency response services like rapid building inspections • Professional involvement throughout all phases of projects including but not limited to preparation of reports, periodic progress reports/meetings, processing of invoices for service, timely processing of project correspondence, consultants or contractors request for payment, and material and equipment submittals.
• Other types of professional and non-professional services consistent with the nature of this RFQ.

Firms Proposing on other general professional services
Services may include but are not limited to the following:
• General Design
• Project Management
• Preparation of Plans, Specifications, and opinions of probable cost • Permitting
• Field Investigations
• Report preparation
• Cost estimates
• Assisting the City in securing grants or project financing (Grant Writing) • Provide professional services during the bidding process • Drafting and Design
• Shop Drawing Review
• Other Similar Professional Services
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FUNDING
Individual tasks orders exceeding $60,000 will require City Council approval. Individual task orders that are budgeted and are $60,000 or below may be approved by the City Manager. Task orders that are not budgeted must be approved by City Council.

DEFAULT
In the case of a failure to deliver goods or services in accordance with the contract’s terms and conditions, the City of Crescent City, after providing the required written notice, may procure substitute goods or services from alternate sources. The consultant firm will be responsible for any resulting additional purchasing and administrative costs.

CONTENTS OF STATEMENT OF QUALIFICATIONS
Consideration of Statements by the City is contingent upon the submission of the mandatory information identified in this section. Failure to include any information item or to complete any form listed or referenced in this RFQ could result in the rejection of the Statement without further consideration by the City. Any exceptions to the standard professional services agreement need to be noted. Additional and supplemental information may be submitted in so far as it pertains and clarifies the data sought by this RFQ. All information required by the RFQ must be completely and fully provided. If the City determines that any information provided in the Statement is false or misleading the City will reject the Statement.

The qualifications package must demonstrate how the responding firm meets the five areas listed as evaluation criteria discussed in the next section.

For ease of review and to facilitate evaluation, the qualifications package submitted for this Project must be organized in order as follows:

A. COVER PAGE
Indicate the name of the firm or association and the Project title. (1-page max)
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B. COVER LETTER
This letter shall provide a brief introduction and executive summary including the name and address of the proposing firm and name, title, address, telephone number and email of the person(s) authorized to represent the firm. The California license number or other applicable license or accreditation and the name of the person who will serve as the firm’s contact shall be included. The letter must be signed by a person authorized by your company to obligate your company to perform the commitments contained in the Statement. Submission of the signed letter of introduction will constitute a representation by your company that your company is willing and able to perform the commitments contained in the Statement.

The Cover letter must also clearly outline which services or types of services the firm proposes to provide.
(2-pages max)
C. ORGANIZATION OF FIRM

1. Information pertaining to the structure and organization of the firm, including the name of the sole proprietor, or if a corporation, partnership, or joint venture, the names of all individuals and firms which constitute the corporation, partnership, or joint venture.

2. Provide specific information concerning your firm in this section. Include the firm size, number and type of professional staff, number of years in the business and the location where the work will be performed.

3. If two or more firms are involved in an association or a joint venture for this Project, provide information concerning past associations and outline the working relationship for this Project between the firms, e.g., indicate where management responsibility resides and where quality control, design, and production coordination will be performed.
(2-pages max per firm)
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D. RELATED WORK EXPERIENCE AND QUALIFICATIONS

1. The responding firm must demonstrate their specific or general knowledge of the City of Crescent City’s operations and how the firm’s expertise would benefit the City. Example 1- demonstrate a working knowledge of the City’s building permit system and how the firm could provide specific assistance with permit reviews. Example 2- demonstrate an understanding of upcoming design work, engineering / architecture, and how the firm’s expertise would fit specific needs. Example 3- demonstrate an understanding of the City’s regulatory compliance program and how the firm would be able to assist the City with implementation. Example 4- demonstrate understanding of the typical planning processes and how the firm would assist the City based on experience and qualifications.

Demonstrating specific understanding of processes is always preferable to general understanding.

2. For evaluation purposes provide a statement of qualifications and illustrations of your firm’s major projects associated with supporting government owned facilities.

3. Provide specific information concerning your firm’s experience, and that of your sub-consultants, with engineering and related support services

4. Responding firm must be able to demonstrate to the City’s satisfaction their capabilities including evidence that they possess adequate facilities to fully comply with the requirements of the contract prior to award and at any time during the contract term of extension thereof. Also, responding firm's experience record regarding past performance and the ability to deliver projects on schedule may be requested. The responding firm shall furnish any documentation requested by the City within seven (7) business days from the date of request.
(4-pages max per firm)
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E. STAFFING AND SUPPORT
Identify resources available within firm’s organization available to perform Scope of Work set forth in this RFQ. In addition, include off hour available resources and include standard response time to the job site in the event of an emergency. (1 page max per firm)
F. KEY PERSONNEL
Provide the name(s) of all personnel who will be specifically assigned to provide engineering or related support services. Identify the roles of each person assigned and provide a summary of their relevant experience in these roles as relates to engineering support services.
(1 page max per firm)
J. REFERENCES
Provide a minimum of three (3) references for similar projects for the firm and each of the key personnel identified in the Statement. Include a telephone number and the name of a key contact person.

K. HOURLY RATES, REIMBURSABLES AND MARK UP ON MATERIALS Provide a detailed breakdown of hourly rates, any consumable charges, mark-ups on materials and any other reimbursable costs. This should be submitted in a sealed envelope included with the Statements and may be excluded from the digital copies. Each firm shall provide one sentence that declares the maximum percent increase in hourly rates from one fiscal year to the next (July 1 to June 30) during the term of the contract. This will be included in the contract.

EVALUATION PROCEDURES AND CRITERIA
The Selection Committee will evaluate each Statement meeting the minimum qualification requirements set forth in CONTENTS OF STATEMENT OF QUALIFICATIONS section of this RFQ on a scale of 100 points. The Selection Committee will be comprised of staff from the City and may include others recommended by staff.

Any false, incomplete or otherwise unresponsive statements in connection with a 12 J:\Council Agenda Reports\CM Approved Agenda Reports\2022\2-7-22\Engineering Services RFQ\2.15.2022 Engineering Support Services RFQ JO^2_MR EW .docx
Statement or any documentation or other information supplied to the City by the responding firm may be cause for rejection of the Statement or disqualification of the responding firm at the City’s sole discretion. Any judgment as to the significance of any falsity, incompleteness or unresponsiveness shall be the prerogative of the City and its judgment is final.

The Selection Committee will evaluate the Statements in accordance with the criteria below. The evaluation of the Statements will be within the sole judgment and discretion of the Selection Committee.

The City reserves the right to request additional information which, in the City’s opinion, is necessary to evaluate whether a Responding firm’s qualifications, experience, number of qualified employees, business organization, and financial resources are adequate to perform the Services required for the Project.

1. Qualifications based on overall professional and practical experience of firm including the ability to perform and complete projects on time and within budget. (maximum 20 points)

2. Specific experience, qualifications, and key personnel to provide engineering support services in a similar environment. (maximum 40 points)

3. Project implementation/approach, for onsite work including supervision of resources and onsite safety program, and experience and availability of key personnel. (maximum 20 points)

4. Ability to deploy resources during off hours and response time in regard to unplanned events requiring engineering support. (maximum 20 points)

SELECTION, NEGOTIATION OF FEE, AND ENGAGEMENT PROCESS
The City will review all Statements initially to verify that the Responding firms and Statements meet the mandatory requirements set forth in this RFQ and that the Statements are responsive to the RFQ. After determining the responding firm(s) that meet the mandatory requirements and whose Statements are responsive, the firm(s) will receive a preliminary score/ranking.

The City may conduct interviews if deemed necessary.
13 J:\Council Agenda Reports\CM Approved Agenda Reports\2022\2-7-22\Engineering Services RFQ\2.15.2022 Engineering Support Services RFQ JO^2_MR EW .docx
The City will attempt to negotiate a mutually agreeable professional services agreement (Exhibit 1) with the most qualified firm(s). Fee and hourly rate information will be used for discussion purposes and will not be disclosed to other firms until agreements are finalized.

Should the City be unable to negotiate a satisfactory contract with any of the qualified firms, the City shall select additional firms in order of their competence and qualifications and continue negotiations or take whatever other actions are deemed to be in the best interest of the City. Upon reaching satisfactory agreement(s), a recommendation will be made to the City Council for award of contract(s).

After award of the contract(s) by the City Council, the City will tender the Professional Service Agreement to each selected firm. Upon receipt of the signed Professional Service Agreement and all required Exhibits, the City will execute the Agreement(s).

The City reserves the right to select the firm(s), which in the City’s sole judgment, best meet the needs of the City.

TERMS AND CONDITIONS FOR RECEIPT OF STATEMENT OF QUALIFICATIONS A. Errors and Omissions in RFQ
Responding firms are responsible for reviewing all portions of this RFQ. Responding firms are to promptly notify the City, in writing, if the responding firm discovers any ambiguity, discrepancy, omission, or other error in the RFQ. Any such notification should be directed to the City promptly after discovery, but in no event later than five (5) working days prior to the date for receipt of Statements. Modifications and clarifications will be made by addenda as provided below.

B. Inquiries Regarding RFQ
Inquiries regarding the RFQ and all oral notifications of intent to request written modification or clarification of the RFQ must be directed in writing via email to:

Jon Olson
Reference: RFQ, Engineering Support Services
Email: [email protected] & [email protected] C. Objections to RFQ Terms
Should a responding firm object on any ground to any provision or legal requirement 14 J:\Council Agenda Reports\CM Approved Agenda Reports\2022\2-7-22\Engineering Services RFQ\2.15.2022 Engineering Support Services RFQ JO^2_MR EW .docx
set forth in this RFQ, the responding firm must, not more than ten (10) calendar days after the RFQ is issued, provide written notice to the City setting forth with specificity the grounds for the objection. The failure of a responding firm to object in the manner set forth in this paragraph will be deemed to constitute a complete and irrevocable waiver of any such objection.

Any objections to RFQ Terms must be directed in writing via email to:

Jon Olson
Reference: RFQ, Engineering Support Services
Email: [email protected] & [email protected] D. Addenda to RFQ
The City may modify the RFQ, prior to the Statement due date, by issuing Addenda.

Addenda will be posted on the City’s website with the original RFQ. The responding firm will be responsible for ensuring that its Statement reflects any and all Addenda issued by the City prior to the Statement due date regardless of when the Statement is submitted. Therefore, the City recommends that the responding firm consult it frequently, including shortly before the Statement due date, to determine if the responding firm has received all Addenda.

E. Term of Statement of Qualifications
Submission of a Statement signifies that the proposed services and prices are valid for 180 calendar days from the Statement due date and that the quoted prices are genuine and not the result of collusion or any other anti-competitive activity.

F. Revision of Statement of Qualifications
A responding firm may revise a Statement on the responding firm's own initiative at any time before the deadline for submission of Statements. The responding firm must submit the revised Statement in the same manner as the original. A revised Statement must be received on or before the Statement due date and time.

In no case will a statement of intent to submit a revised Statement, or commencement of a revision process, extend the Statement due date for any responding firm.

At any time during the Statement evaluation process, the City reserves the right to make an award without further clarifications of Statements received. 15 J:\Council Agenda Reports\CM Approved Agenda Reports\2022\2-7-22\Engineering Services RFQ\2.15.2022 Engineering Support Services RFQ JO^2_MR EW .docx
G. Errors and Omissions in Statement of Qualifications
Failure by the City to object to an error, omission, or deviation in the Statement will in no way modify the RFQ or excuse the vendor from full compliance with the specifications of the RFQ or any contract awarded pursuant to the RFQ.

H. Financial Responsibility
The City accepts no financial responsibility for any costs incurred by a responding firm in responding to this RFQ. Submissions of the RFQ will become the property of the City and may be used by the City in any way deemed appropriate.

Exhibits: Exhibit 1 – Professional Services Agreement
***END RFQ***

CITY COUNCIL AGENDA REPORT
TO: MAYOR GREENOUGH AND MEMBERS OF THE CITY COUNCILFROM: ERIC WIER, CITY MANAGERBY: MARTHA D. RICE, CITY ATTORNEYDATE: FEBRUARY 7, 2022SUBJECT: REMOTE TELECONFERENCING FOR PUBLIC MEETINGS _________________________________________________________________ RECOMMENDATION • Hear staff report• Technical questions from the Council• Receive public comment• Further Council discussion • At the discretion of the Council: Approve and adopt Resolution No. 2022- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY RESCINDING AUTHORITY TO USE REMOTE TELECONFERENCING PURSUANT TO AB 361 BACKGROUND In September 2021, the California legislature passed and the Governor signed into law AB 361, which authorized legislative bodies subject to the Brown Act to meet remotely without complying with the standard Brown Act teleconference requirements of (1) themember joining via teleconference being in a public location, (2) posting the agenda at the member’s location, (3) and allowing for public comment at the member’s location, and (4) limiting the number of members that can participate via teleconference at one time. AB 361 allows the legislative body to meet via teleconference (which includes online platforms such as Zoom) during a declared State of Emergency and state or local officials have imposed or recommended measures to promote social distancing. The decision to meet remotely pursuant to AB 361 requires consideration and adoption of a formal resolution every 30 days.On January 7, 2022, the City Council met in special session and adopted Resolution No. 2022-02, Authorizing the Use of Remote Teleconferencing per AB 361. The resolution is good for 30 days. On January 24, 2022, the City Council approved Resolution No. 2022- 11 • Resolution No. 2022-11

ATTACHMENTS
IT services as is customary for in-person meetings.
impact. The City will be paying the County for use of the Flynn Center and the associated The cancellation of the use of remote teleconferencing will not have a significant fiscal

FISCAL IMPACT
requirements listed above).
the Council member participating remotely complies with the Brown Act teleconferencing present to participate in the meetings and will not be able to participate remotely (unless public, but all Council members, board members, and commissioners will need to be will be required to hold meetings in person. Remote participation may be provided for the rescinded or expires, the Council and other City boards, committees, and commissions In either case, when the resolution authorizing the use of remote teleconferencing is the next City Council meeting.
remotely under Resolution No. 2022-10 will expire on February 23, 2022, the day after If the City Council does not adopt the attached resolution, then the authority to meet issued and the agenda will be posted prior to this meeting. scheduled for Thursday, February 10, 2022 for which public notices have already been has an effective date of February 11th as there is a Planning Commission meeting pursuant to the remote teleconferencing procedures set forth in AB 361. The resolution 2022-10 for the Council and all City boards, committees, and commissions to meet which if passed will rescind the authority issued by the City Council under Resolution No.

At the direction of the City Council, the City Attorney has prepared the attached resolution,

ANALYSIS
the Council be able to reconsider this decision at the February 7th City Council meeting. 10 again authorizing the use of remote teleconferencing for 30 days with the direction that _____________________________
Robin Patch, City Clerk
ATTEST:

Jason Greenough, Mayor
_______________________________
ABSENT:

ABSTAIN:

NOES:

AYES:
day of February 2022, by the following polled vote:

PASSED AND ADOPTED by the City Council of the City of Crescent City at a meeting thereof held on the 7 th

4. This Resolution will be effective as of February 11, 2022. their own findings pursuant to AB 361.

3. That this resolution does not preclude individual City boards, committees and commissions from making and commissions.
remote teleconferencing issued thereunder as applied to the City Council and all City boards, committees

2. That the City Council hereby rescinds Resolution No. 2022-10 and consequently the authorization for reference.

1. That the recitals set forth above are true and correct and fully incorporated into this Resolution by NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Crescent City, California as follows:
necessary to protect the health and safety of meeting attendees. pandemic in Crescent City and Del Norte County and has determined that remote teleconferencing is no longer WHEREAS, the City Council has considered the current state public health in relation to the COVID-19 a period of 30 days; and
remote teleconferencing for the City Council as well as all boards, commissions and committees of the City for WHEREAS, on January 24, 2022, the City Council adopted Resolution No. 2022-10 authorizing the use of (inclusive of internet-based virtual meetings); and
pandemic and has responded by creating an additional means for public meetingsto be held via teleconference WHEREAS, the California Legislature has recognized the ongoing state of emergency due to the COVID-19 teleconferencing to attend a public meeting virtually; and WHEREAS, the Brown Act generally requires that a public agency take certain actions in order to use including full compliance with the Ralph M. Brown Act (Gov. Code § 54950 et seq.) (“Brown Act”); and WHEREAS, the City Council of the City of Crescent City is committed to open and transparent government, PURSUANT TO AB 361

RESCINDING AUTHORITY TO USE TELECONFERENCING FOR PUBLIC MEETINGS

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY RESOLUTION NO. 2022-11
CITY OF CRESCENT CITY RESOLUTION NO. 2022-11
1 | P a g e

CITY COUNCIL AGENDA REPORT
TO: MAYOR GREENOUGH AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: MARTHA D. RICE, CITY ATTORNEY

JON OLSON, CITY ENGINEER / PUBLIC WORKS DIRECTOR
DATE: FEBRUARY 7, 2022
SUBJECT: TRANSFER OF VETERANS’ MONUMENT MAINTENANCE FUND ______________________________________________________________________

RECOMMENDATION
• Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Accept the transfer of the Veterans’ Monument Maintenance Fund and the “Brick Program” from the Del Norte County Veterans’ Memorial Monument Committee

BACKGROUND
The “Point of Honor” Veterans’ Memorial Monument (“Monument”) is located on City property near the “S” curve along Highway 101. The Monument was constructed under the direction of the Del Norte County Veterans Memorial Monument Committee (“Committee”), a non-profit organization. The Committee was able to build the Monument with fundraising, donations, volunteers, and grants. The project began in 2009 and construction was completed in 2019.

The Committee and the City have had various agreements over the years that changed as the project plans changed. However, in 2019 the parties entered into the last agreement, which superseded and replaced all prior agreements. The 2019 agreement is included with this staff report.

ITEM ANALYSIS
The terms of the 2019 agreement state that the Committee will continue fundraising efforts to raise $20,000 for the ongoing costs of maintain the Monument. Upon raising the funds, the $20,000 is to be turned over to the City where it will be separately accounted Veterans’ Monument Maintenance Fund
FEBRUARY 7, 2022
2 for within the general fund. The use of funds is restricted to maintenance of the Monument (including repairs, landscaping, flags, lightbulbs, etc.). Additional donations to the Monument maintenance fund will be allowed. In the agreement states that the Committee will also hand over the “Brick Program,” which consists of selling memorial bricks to be placed at the Monument site. Net proceeds from the sales of bricks are to be placed in the maintenance fund.

The 2019 agreement also states that the Committee will continue to be responsible for maintaining the Monument, including short-term maintenance, long-term maintenance, necessary repairs, and graffiti removal. The City will be responsible for changing lights and replacing flags. If, however, the Monument is not maintained per the agreement, then the City may perform the required maintenance and charge the cost of the maintenance to the Monument maintenance fund.

The Committee has built the Monument and raised the $20,000 for maintenance. It is now ready to hand over the funds and the Brick Program to the City.

FISCAL ANALYSIS
The City will receive an estimated $20,000 to hold for maintenance of the Monument. The City will spend some staff time administering the Brick Program into the future.

STRATEGIC PLAN ASSESSMENT
This action supports the following Strategic Plan goals:

GOAL 1: Support quality services, community safety, and health to enhance the quality of life and experience of our residents and visitors.

A. Enhance collaboration with other agencies and the community to better aid the public.

GOAL 3: Obtain the highest levels of organization excellence.

B. Maintain responsible fiscal management and accountability.

ATTACHMENTS
• 2019 Memorandum of Agreement for the “Point of Honor” Veterans Monument 2019 MEMORANDUM OF AGREEMENT
"POINT OF HONOR"

VETERANS MONUMENT
THIS MEMORANDUM OF AGREEMENT ("Agreement") is entered into by and between the Del Norte County Veterans Memorial Monument Committee, a non-profit organization (referred to as the "DNCVMMC"),and the City of Crescent City, a California municipal corporation (referred to as the "City") for the purposes of memorializing an agreement among the parties regarding the transfer of ownership and maintenance funding for the "Point of Honor" Veterans Monument (referred to as the "Monument") located on City property near the "S" curve along Highway 101south of town.

RECITALS
A. In 2009,the City of Crescent City issued a use permit for the construction of the "Point of Honor" Veterans Monument.

B. Because the project site is in the coastal zone, a Coastal Development Permit from the California Coastal Commission was required. The Commission has required in the Coastal Development Permit (CDP) that the DNCVMMC mitigate potential impacts from artificial lighting to the Elk Creek Estuary.

C. On July 10, 2014 the Veterans returned to the City planning commission for an amended use permit to include the additional necessary lands to meet the CDP requirements. The planning commission approved the amended use permit with conditions, including that the applicant receive approval from the City for use of the additional land.

D. Another condition of the amended use permit is that the DNCVMMC submit a maintenance plan to the City for approval.

E. On December 1, 2014 the City Council approved a maintenance agreement for the monument, which required that the monument committee establish a maintenance fund of $75,000 prior to the commencement of construction.

F. On October 17, 2016,the City Council approved a revised maintenance agreement,which reduced the amount of the required maintenance fund to $20,000 and no longer required that the money be collected prior to construction.

G. The "Point of Honor” Veterans Monument is substantially complete and the DNCVMMC has requested further amendments to the agreement.

AGREEMENT
NOW, THEREFORE, THE PARTIES AGREE AS FOLLOWS:

1.0 PREVIOUS AGREEMENTS. All previous agreements between the parties regarding transfer of ownership and maintenance of the "Point of Honor" Veterans Monument are hereby replaced and superseded by this Agreement.

2.0 DEDICATION OF MONUMENT. The DNCVMMC hereby dedicates the "Point of Honor" Veterans Monument, and all of its right, title, and interest thereto, to the City of Crescent City. The City of Crescent City accepts said dedication.
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Point of Honor MOA 2

DNCVMMC

3.0 MAINTENANCE FUND. The DNCVMMC agrees to continue efforts to raise $20,000 for the ongoing costs of maintaining the Monument. The $20,000 will be turned over to the City where it will be separately accounted for within the general fund. The use of the funds is restricted to maintenance (including repairs,landscaping,flags,lightbulbs,etc.) of the Monument. Donations to the fund will be allowed. The primary fundraiser for the maintenance fund is the "brick program", which consists of selling memorial bricks to be placed at the memorial site. When the DNVMMC reaches $20,000,it will hand over the brick program to the City. Net proceeds from the sales of bricks will placed into the maintenance fund.

4.0 MAINTENANCE RESPONSIBILITIES - MONUMENT. Upon execution of this Agreement, the City will own the Monument; however, the DNCVMMC has agreed to maintain the Monument, including short-term maintenance, long-term maintenance, necessary repairs, and graffiti removal. The DNCVMMC will insure that the Monument is well maintained and inviting to guests, visitors and the greater Crescent City / Del Norte County community,i.e.,it will be clean and presentable at all times.

The Monument plaza must be cleaned and maintained on a regular "as-needed" basis to include:
sweeping, hosing down, power washing,and the removal of trash,debris and graffiti. The DNCVMMC Project Manager / Volunteer Coordinator will be responsible for organizing volunteer efforts to perform routine maintenance as needed. Any trees that were planted as a requirement to the construction of this Monument that "fall" will be replaced by the DNCVMMC, at their sole expense, within 60 days of receiving notice of the event. The City will be responsible for the changing of burned out and broken light bulbs or fixtures, and the replacement of flags.

5.0 UTILITIES, The City wil! provide and pay for the necessary water and electricity to the Monument.

6.0 FAILURE TO MAINTAIN. In the event that volunteer efforts fail to maintain the Monument,including the landscaping, as required under this Agreement and in a manner deemed acceptable by the Director of Public Works,then the City may perform the necessary maintenance and charge the cost of the maintenance to the monument maintenance fund.

The City reserves the right to modify the Monument,if upkeep is not performed for a period of more than 6 months,in a fashion to minimize the maintenance needs (e.g. remove flower beds and replace with concrete, bricks, or pavers).

7.0 GENERAL PROVISIONS.

7.1 INDEMNIFICATION. The DNCVMMC agrees to indemnify and hold harmless the City, its elected and appointed officials,employees, and agents against and from any and all claims or causes of action for personal injury,including death,property damage,or other damages,to the extent said damages arise from the negligent performance of maintenance activities conducted by the DNCVMMC,their volunteers,or contractors.

7.3 ENTIRE AGREEMENT. This Agreement represents the entire agreement between the parties as it relates to the division of maintenance responsibilities. '
Point of Honor MOA 3

DNCVMMC

7.4 SEVERABILITY. In the event that any provision of this Agreement is determined to be invalid or unenforceable by a court of competent jurisdiction,then the remainder of the Agreement will not be affected thereby and will continue in full force and effect.

7.5 NOTICE. When sending any official notice or communication required under this Agreement, the party sending notice must address the communication as follows:

If to Citv:

City of Crescent City
377 J Street
Crescent City,CA 95531
If to DNCVMMC:

Del Norte County Veterans Memorial
Monument Committee
810 H Street
Crescent City, CA 95531

7.6 GOVERNING LAW. This Agreement is governed by the laws of the State of California.

7.7 ATTORNEY'S FEES. If any lawsuit is brought by either party to enforce or interpret this Agreement,the prevailing party will be entitled to an award of reasonable attorney's fees and court costs.

7.8 SUCCESSORS. This Agreement is binding upon and inures to the benefit of any successor agencies or organizations to the parties to this Agreement.

7.9 SIGNATORIES. The signatories hereto warrant and represent that they are duly authorized to enter into this Agreement on behalf of their respective entities.

Executed this day of ,2019 in Crescent City,California
i CITY OF CRESCENT CITY DEL NORTE COUNTY VETERANS MEMORIAL

MQ,MOMENT COMMITTEE
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2 ier,City Manager anan Ziegler,
:

ATTEST: DEL NORTE COUNTY VETERANS MEMORIAL

MONUMENT COMMITTEE
Robin Patch, City Clerk Adam Trask,
Project Manager / Volunteer Coordinator

CITY COUNCIL AGENDA REPORT
TO: MAYOR GREENOUGH AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, DIRECTOR OF FINANCE
DATE: FEBRUARY 7, 2022
SUBJECT: FISCAL YEAR 2020-21 AUDIT
______________________________________________________________________

RECOMMENDATION
• Receive presentation from auditor
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Receive and file Fiscal Year 2020-21 audit reports

BACKGROUND AND ANALYSIS
The City’s financial statements are provided to give an accurate financial snapshot at a specific point in time. The City Council engages a Certified Public Accountant (CPA) to independently audit these statements to provide users of financial reports with assurance concerning their reliability and that the statements are fairly presented.

This is the eighth year that Badawi & Associates has audited the City’s financial statements. For the first five years, the City’s audit partner was Ahmed Badawi. According to California Government Code Section 12410.6, “a local agency shall not employ a public accounting firm to provide audit services to a local agency if the lead audit partner or coordinating audit partner having primary responsibility for the audit, or the audit partner responsible for reviewing the audit, has performed audit services for that local agency for six consecutive fiscal years.” Changing auditors regularly ensures that the City’s financial records are examined from a fresh perspective and provides additional assurance of transparency. Therefore, after Mr. Badawi served as primary auditor for five years, the City issued a Request for Proposals to select a new audit partner and/or audit firm. After receiving proposals from four audit firms and conducting interviews, the committee (made up of two Council members, City Manager, and Finance Director) selected Badawi & Associates with Mitesh Desai as the audit partner. This audit is Mr. Desai’s third for the City.

FY 2020-21 AUDIT
FEBRUARY 7, 2022
2 The independent auditor tests and reviews the City’s records and policies, interviews City staff, and confirms items with outside parties (including banks, the State, the County, the City’s insurance provider, legal firms, local businesses, and others) in order to provide an opinion on whether the financial statements present fairly, in all material respects, the financial position of the City. Audit work begins after the fiscal year ends (June 30) and continues through several phases taking approximately six months. The Fiscal Year 2020-21 audit was completed December 31, 2021.

Mr. Desai’s opinion is that the City’s financial statements do present fairly, in all material respects, the financial position of the City as of June 30, 2021. This is sometimes referred to as a “clean audit”, and it is the City’s goal to achieve this result every year.

The financial report contains the Independent Auditor’s Report, the Management Discussion and Analysis (MD&A), government-wide financial statements, fund financial statements, notes to the financial statements, required supplemental information, combining financial statements and the single audit report.

Also included in the agenda packet is the Auditor’s Communication with Those Charged with Governance. This letter describes the responsibilities of the auditor, how the audit was planned and performed, and the limitations that are inherent in any audit process.

The third item included in the agenda packet is the Auditor’s Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule. As part of the City’s annual budget process, the Appropriations Limit (also known as the Gann Limit) is calculated for the upcoming fiscal year. The City’s auditor reviews the factors chosen by the City to calculate the limit and verifies that the calculations are correct compared to the prior year.

Finally, the City also engaged the auditor to audit and report on the City’s Measure S activities in Fiscal Year 2019-20. The voters of the City approved Measure S (a local 1% transactions and use tax, often referred to as a sales tax) in November 2020 and the tax began April 1, 2021. There was one quarter (April – June 2021) of Measure S activity in Fiscal Year 2020-21. The auditor’s report on the revenues and expenses are included here.

FISCAL ANALYSIS
Receiving and filing the annual audit reports does not have a direct fiscal impact. The City’s is required to use an independent auditor each year, and the cost associated with the audit contract is included in each annual budget.

STRATEGIC PLAN ASSESSMENT
This report is consistent with Strategic Plan Goal #3B: Maintain responsible fiscal management and accountability.

ATTACHMENTS
FY 2020-21 AUDIT
FEBRUARY 7, 2022
3 1. Fiscal Year 2020-21 Audited Financial Report

2. SAS114 Auditor’s Communication with Those Charged with Governance

3. Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule

4. Report on Measure S Activities
Crescent City, California
Annual Audit Report and Financial Statements
For the year ended June 30, 2021
City of Crescent City
City of Crescent City
Annual Audit Report and Financial Statements
For the year ended June 30, 2021
Table of Contents
Page

INTRODUCTORY SECTION
City Officials .............................................................................................................................................................. 5

FINANCIAL SECTION
Independent Auditors’ Report ............................................................................................................................... 9 Management Discussion and Analysis .............................................................................................................. 15 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ............................................................................................................................. 41 Statement of Activities ................................................................................................................................... 42 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet ............................................................................................................................................... 50 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position .......................................................................... 51 Statement of Revenues, Expenditures and Changes in Fund Balances .............................................. 52 Reconciliation of the Governmental Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities ............................................................................................................................ 53 Proprietary Fund Financial Statements:

Statement of Net Position .......................................................................................................................... 58 Statement of Revenues, Expenses, and Changes in Net Position ........................................................ 59 Statement of Cash Flows ............................................................................................................................ 60 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ........................................................................................................ 66 Statement of Changes in Fiduciary Net Position.................................................................................... 67 Notes to Basic Financial Statements ................................................................................................................... 71 1 City of Crescent City
Annual Audit Report and Financial Statements
For the year ended June 30, 2021
Table of Contents, Continued
Required Supplementary Information:

Other Post Employment Benefits:

Schedule of Changes in the Net OPEB Liability and Related Ratios Last Ten Years ............................ 104 Schedule of Contributions Last Ten Fiscal Years ....................................................................................... 105 Defined Benefit Pension Plan:

Schedule of the City’s Proportionate Share of the Net Pension Liability Last Ten Years ..................... 106 Schedule of Contributions Last Ten Years ................................................................................................... 107 Budgetary Information:

Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual - General Fund ........................................................................................................... 109 Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual - Housing Authority Section 8 Fund ...................................................................... 110 Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual CDBG Fund ................................................................................................................ 111 Supplementary Information:

Combining Balance Sheets – Nonmajor Governmental Funds .................................................................... 114 Combining Statements of Revenues, Expenditures, and Changes in Fund Balance– Nonmajor Governmental Funds .................................................................................... 116 Combining Balance Sheets – Internal Service Funds ..................................................................................... 118 Combining Statements of Revenues, Expenses, and Changes in Net Position– Internal Service Funds ....................................................................................................... 120 Combining Statements of Cash Flows – Internal Service Funds ................................................................. 122

SINGLE AUDIT SECTION
Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ..................................................................................... 127 Independent Auditors’ Report on Compliance For Each
Major Program and on and Internal Control Over
Compliance Required By The Uniform Guidance ......................................................................................... 129 Schedule of Expenditures of Federal Awards ................................................................................................... 131 Notes to Schedule of Expenditures of Federal Awards.................................................................................... 132 Schedule of Findings and Questioned Costs ..................................................................................................... 133 2 INTRODUCTORY SECTION
3 This page intentionally left blank
4 City of Crescent City
City Officials
For the year ended June 30, 2021
Name Office
Jason Greenough Mayor
Blake Inscore Mayor Pro Tem
Isaiah Wright Council Member
Beau Smith Council Member
Ray Altman Council Member
5 This page intentionally left blank
6 FINANCIAL SECTION
7 This page intentionally left blank
8 INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Crescent City, California (City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2021, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. 9 < BADAWI&ASSOCIATES

CERTIFIED PUBLIC ACCOUNTANTS
Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 •Phone: 510.768.8251 • Fax: 510.768.8249 To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California

Page 2 ends

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, pension schedules, other post-employment benefit plans information, and budgetary comparison information on pages 15-36 and 104-111, be presented to supplement the basic financial statements.

Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of 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.

Other 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 introductory section, and combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is also not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate 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 combining and individual nonmajor fund financial statements and the schedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial statements as a whole.

The introductory section has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. 10 To the Honorable Mayor and Members of the City Council of the City of Crescent City
Crescent City, California

Page 3 ends

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 31, 2021, 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 to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
December 31, 2021
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12 MANAGEMENT DISCUSSION AND

ANALYSIS
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14 CITY OF CRESCENT CITY
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended June 30, 2021
As management of the City of Crescent City (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, 2021. We encourage readers to consider the information presented here in conjunction with the City’s basic financial statements (beginning on page 41).

The Management’s Discussion and Analysis (MD&A) presents financial highlights: an overview of the accompanying financial statements, an analysis of financial position and results of operations, a current­to­prior year analysis, a discussion on restrictions and commitments, and a discussion of significant activity involving capital assets and long­term debt. The MD&A is based on currently known facts, decisions, and conditions that existed as of the date of the independent auditor’s report.

Financial Highlights
Government­Wide Financial Statements
The government­wide financial statements (pages 41­43) report information about the City as a whole, using the economic resources measurement focus and accrual basis of accounting. This means that all assets and liabilities (both short­term and long­term) are presented, and revenues are recorded when they are earned and expenditures or expenses are recorded when they are incurred, regardless of the timing of cash flows. For the most part, transactions between funds have been removed, except when eliminating the interfund transactions would obscure the costs of providing services.

Total assets and deferred outflows of resources of the City were $85,296,651 and total liabilities and deferred inflows of resources were $50,314,946 on June 30, 2021. The City’s assets and deferred outflows exceeded its liabilities and deferred inflows by $34,981,705 (net position) for the fiscal year reported. This is an increase of $7,214,308 from the previous year when assets exceeded liabilities by $27,767,397.

The increase includes:
x $6,161,765 increase in net investment in capital assets (capital assets less depreciation and outstanding debt related to the assets) due to capital improvement projects and asset purchases, including grantfunded projects, and debt payments. x $590,608 increase in restricted net position, which includes an increase of $109,555 in the Housing Authority Fund (for low and moderate­income housing programs), increase of $115,043 in the RMRA Fund (for street projects), and a reclassification in the CDBG Fund. x $461,935 increase in unrestricted net position due to operating results.

Total net position is the difference between (1) total assets and deferred outflows of resources and (2) total liabilities and deferred inflows of resources. Net position includes both short­term and long­term assets and liabilities, and is comprised of the following:
x Capital assets, net of related debt and accumulated depreciation, of $27,667,647 includes real property, construction­in­progress, structures and improvements, equipment, and infrastructure. x Net position of $1,115,395 is restricted for capital projects, community development, low­income housing, and other purposes.
15 x Net position of $350,273 is restricted for debt service. x Unrestricted net position of $5,848,390 represents the portion available to meet the City’s ongoing obligations to citizens and creditors.

Fund Financial Statements
The fund financial statements (pages 50­67) present information about each major fund of the City and the aggregate of all non­major funds. A fund is a group of related accounts that are 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 finance­related legal requirements.

All of the funds of the City can be divided into three categories:
x Governmental funds: These funds are used to account for activities primarily supported by taxes, grants, and similar revenue sources. These are essentially the same functions reported as governmental activities in the government­wide financial statements. However, unlike the government­wide financial statements, governmental fund financial statements use the current financial resources measurement focus (near­term inflows and outflows of spendable resources). This information may be useful in evaluating a government’s near­term financing requirements. x Proprietary funds: These funds are used to account for activities which are primarily supported by fees and charges for services. Proprietary funds, like the government­wide financial statements, use the economic resources measurement focus. The City maintains two types of proprietary funds, enterprise funds and internal service funds. Enterprise funds are used to report the same functions presented as business­type activities in the government­wide statements. Internal service funds are used to allocate the costs of centralized activities and services performed by certain departments of the City for other departments of the City.
x Fiduciary funds: These funds are used to account for resources that the City holds as a trustee or agent on behalf of another party. These funds are not included in the government­wide statements, as the resources cannot be used to support the City’s own programs.

Governmental Funds
Governmental funds include the General Fund, special revenue funds, and capital projects funds. The City maintains three major governmental funds (General Fund, Housing Authority Fund, and CDBG Fund) and nine non­major governmental funds. Financial statements for each major fund and the aggregate of all nonmajor funds are presented on pages 50­53. Individual fund data for each non­major fund is provided in the form of combining statements on pages 114­117.

The City’s governmental funds reported total ending fund balance of $3,178,696 this year. This compares to the prior year ending net position of $2,478,254 and is an increase of $700,442 which includes:
x $2,069,952 net increase in the General Fund balance due to total revenues exceeding total expenditures. Of this amount, $651,738 was due to the General Fund contributing to a CIP project in Fiscal Year 2019­20 (Pebble Beach Bank Stabilization Project) which was not fully grant funded at the time. In the current Fiscal Year, the City was awarded grant funding for the project, and the amount was returned to the General Fund. The remaining increase of $1,418,214 was the result of operations. (See the section on General Fund budget comparison for more details.) 16 x $109,555 net increase in the Housing Authority fund balance due to revenues exceeding expenditures. The fund balance is restricted to low and moderate­income housing programs. x $561,176 net decrease in the CDBG balance due to the timing of the receipt of grant revenues for expenditures incurred.
x $917,889 net decrease in other governmental funds due to the return of $651,738 from the CIP Fund back to the General Fund, as well as decreases due to the timing of grant revenues for expenditures incurred.

For the fiscal year ending June 30, 2021, the fund balance of the General Fund was $3,497,523. The Fund Balance Reserve Policy states the City Council’s goal is to achieve and maintain a minimum of 25% of the annual general fund appropriations. The original adopted General Fund budget (expenditures plus transfers out) for fiscal year 2021­22 was $7,990,667, with the fund balance $1,427,571 being 44%. The City Council has the authority to amend the budget during the fiscal year as needed. The original budgeted expenditures compared to budgeted revenues for fiscal year 2021­22 are projected to decrease the fund balance by $605,507 which would bring the fund balance to $2,892,016 or 36% of the original budgeted expenditures.

The major governmental funds are discussed in greater detail below in the section “Financial Analysis of the City’s Funds.”
Proprietary Funds
The City’s proprietary funds include three enterprise funds (Sewer Fund, Water Fund, and Recreational Vehicle (RV) Park Fund) and six internal service funds. Financial statements for each enterprise fund and the aggregate of all internal service funds are presented on pages 58­61. Individual fund data for each internal service fund is provided in the form of combining statements on pages 118­123.

The enterprise funds reported total ending net position of $19,707,601 as of June 30, 2020. This compares to net position as of the prior year of $19,093,776 and is an increase of $613,825 which includes:
x $215,955 net decrease in the Sewer Fund net position due to expenses exceeding revenues. x $746,267 net increase in the Water Fund net position due to revenues exceeding expenses by $549,267 plus grant contributions of $197,000.
x $83,513 net increase in the RV Park Fund net position due to revenues exceeding expenses.

The internal service funds reported total ending net position of $1,212,980 as of June 30, 2021. This represents a net increase of $21,099 from the prior year net position of $1,191,881.

The proprietary funds are discussed in greater detail below in the section “Financial Analysis of the City’s Funds.”
Fiduciary Funds
The City maintains one fiduciary fund: the Successor Agency RDA Fund represents the wind­down activities of the Successor Agency to the dissolved former Redevelopment Agency. The fiduciary fund financial statements are presented on pages 66­67.
17 Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction of the City’s basic financial statements. The basic financial statements include: (1) government­wide financial statements, (2) fund financial statements, and (3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government­Wide Financial Statements
The government­wide financial statements present both long­term and short­term information about the City’s overall financial picture. Financial reporting at this level uses a perspective similar to that found in the private sector with its basis of full accrual accounting and elimination or reclassification of internal activities.

The Statement of Net Position is measured as the difference between (a) assets and deferred outflow of resources and (b) liabilities and deferred inflow of resources. This is one way to measure the City’s financial health, or financial position. Over time, increases or decreases in the City’s net position may serve as an indicator of whether its financial health is improving or deteriorating.

The Statement of Activities presents information on how the City’s net position changed during the fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in the statement for some items that only result in cash flows in future periods (e.g. earned but unused vacation leave).

In both the Statement of Net Position and Statement of Activities, we divide the City into two kinds of activities:

Governmental Activities – Most of the City’s basic services are reported here, including General Government (City Council, City Clerk, City Manager’s Department, General and Fiscal Services), Public Safety (Police and Fire), Community Development, Planning, Swimming Pool, Parks and Public Works.

Revenues from property taxes, transient occupancy taxes (TOT), sales tax, business license tax, etc. finance most of these activities. In the government­wide statements, internal service funds are included here as well.

Business­type Activities – The City charges a fee to customers to recover all or most of certain services it provides. The City’s water, sewer, and recreational vehicle park are included in this category.

Fund Financial Statements
The Fund Financial Statements are designed to report information about groupings (funds) of related accounts, which are 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 finance­related legal requirements. All of the funds can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. The City uses all three types, each using different accounting methods.

Governmental Funds – Governmental funds are used to account for essentially the same functions reported as governmental activities in the government­wide financial statements. However, unlike the government­wide financial statements, governmental fund financial statements focus on near­term inflows and outflows of spendable resources, as well as on balances of spendable resources available at 18 the end of the fiscal year. Such information may be useful in evaluating a government’s near­term financing requirements.

Because the focus of governmental funds is narrower than that of the government­wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government­wide financial statements. By doing so, readers may better understand the long­term impact of the City’s near­term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City adopts an annual appropriated budget for the General Fund. A budgetary comparison statement has been provided in the Required Supplementary Information section of this report.

Proprietary Funds – Proprietary funds are primarily used to account for when the City charges for the services it provides, whether to outside customers or to other units of the City. These funds are reported in the same way that all activities are reported in the Statement of Net Position and the Statement of Activities, using an accrual basis of accounting. In fact, the City’s enterprise funds (a component of proprietary funds) are the same as the business­type activities that are reported in the governmentwide financial statements but provide more detailed information, such as the statement of cash flows.

The City uses internal service funds (the other component of proprietary funds) to report activities that provide supplies and services for the City’s other programs and activities, such as Building and Equipment Services, Insurance, and Information Technology funds. Since these activities predominantly benefit governmental rather than business­type functions, they are included with the governmental activities in the government­wide financial statements. However in the fund financial statements, internal service funds are reported with the proprietary funds because they use the same basis of accounting.

Fiduciary Funds – Fiduciary funds are used to account for resources held for the benefit of parties outside the City. In these cases, the City has a fiduciary responsibility and is acting as a trustee. The Statement of Fiduciary Net Position separately reports all of the City’s fiduciary activities. The City excludes those activities from the City’s other financial statements because the City cannot use these assets to finance its operations. However, the City is responsible for ensuring that the assets reported in these funds are used for their intended purposes.

Notes to the financial statements
The accompanying notes to the financial statements provide information essential to a full understanding of the government­wide and fund financial statements. The notes to the financial statements begin immediately following the basic financial statements.

Required Supplementary Information
In addition to the basic financial statements and accompanying notes, this report also presents Required Supplementary Information. Information regarding the City’s contributions to Other Post­Employment Benefits and the Defined Benefit Pension Plan is included here. Statements of Revenues, Expenditures, and Changes in Fund balances – Budget and Actual for the General Fund, the Housing Authority Fund, and the CDBG Funds are also included here.
19 Supplementary Information
This section includes the individual fund statements for the nonmajor governmental funds and the internal service funds.

Financial Analysis of the City as a Whole
This analysis will focus on the City’s net position (Table 1) and changes in net position (Table 2) of the governmental and business­type activities for the fiscal year ending June 30, 2021. This information is shown in greater detail in the government­wide financial statements on pages 41­43. 20 Table 1 - Net Position
Governmental Activities Business-Type Activities Government-Wide Totals FY 2020-21 FY 2019-20 FY 2020-21 FY 2019-20 FY 2020-21 FY 2019-20 Assets:

Current and other
Capital assets
Total assets
6,508,354 4,630,486 13,898,230 13,752,698 20,406,584 18,383,184 16,773,630 11,529,032]
"
45,722,270 46,755,103 62,495,900 58,284,135
23,281,984 16,159,518 59,620,500 60,507,801 82,902,484 76,667,319 Deferred outflow
of resources 1,539,328 1,548,473 854,839 999,472 2,394,167 2,547,945 Total assets and
deferred outflows
of resources 24,821,312 17,707,991 60,475,339 61,507,273 85,296,651 79,215,264 Liabilities
Current and other
Long-term
liabilities
Total liabilities
1,544,269 1,343,265 3,054,466 2,656,210 4,598,735 3,999,475 7,542,030 7,020,171 37,488,738 39,315,524 45,030,768 46,335,695 9,086,299 8,363,436 40,543,204 41,971,734 49,629,503 50,335,170 Deferred inflow of
resources 460,909 670,934 224,534 441,763 685,443 1,112,697 Total liabilities
and deferred
inflows of
resources 9,547,208 9,034,370 40,767,738 42,413,497 50,314,946 51,447,867 Net Position
Net investment in
capital assets
Restricted
Unrestricted
16,773,630 11,529,032
1,115,395 524,815
(2,614,921) (3,380,226)
10,894,017 9,976,850
350,273F 350,245
8,463,311 8,766,681
27,667,647 21,505,882
1,465,668 875,060
5,848,390 5,386,455
Total Net Position 15,274,104 8,673,621 19,707,601 19,093,776 34,981,705 27,767,397 In fiscal year 2020­21, governmental activities increased the City’s net position by $6,600,483 and business­type activities increased the City’s net position by $613,825 as compared to the prior fiscal year. In fiscal year 2020­21 government­wide revenues increased by $5,543,834 (largely due to grants and increased tax revenue compared to the prior year) and expenses decreased $1,133,440 compared to the prior year. Revenues in governmental activities increased by $5,260,413 compared to the prior year, and expenses decreased by $995,737. In business­type activities, revenues increased by $283,421 and expenses decreased by $137,703. 21 22
Table 2 - Changes in Net Position
For the periods ending June 30
Governmental Activities Business-Type Activities Government-Wide Totals 2021 2020 2021 2020 2021 2020
Revenues:

Program revenues:

Charges for services
Operating
grants/contributions
Capital
grants/contributions
General revenues:

Sales tax
Measure S
845,450 1,140,181 8,122,566 7,729,552 8,968,016 8,869,733 4,375,106 5,464,020 4,375,106 5,464,020
5,973,126 487,960 93,511 5,973,126 581,471
1,964,470 1,554,752
452,930
1,964,470 1,554,752
452,930
Transient occupancy
tax 1,540,803
855,716
318,320
1,191,592
785,996
441,007
1,540,803
855,716
521,134
1,191,592
785,996
659,903
Property taxes
Other
Total Revenues
202,814 218,896
16,325,921 11,065,508 8,325,380 8,041,959 24,651,301 19,107,467 Expenses:

General government
Public safety
Community
development
Human services and
recreation
Public works
Admin overhead
allocation
Sewer
Water
RV park
Total Expenses
1,021,107
2,826,170
1,085,185
3,068,297
1,021,107
2,826,170
1,085,185
3,068,297
390,871 490,766 390,871 490,766
4,318,858 3,749,669
835,821 1,946,888
4,318,858 3,749,669
835,821 1,946,888
353,532 401,291 353,532 401,291
4,972,497 5,190,626
2,313,090 2,287,188
405,047 350,523
4,972,497 5,190,626
2,313,090 2,287,188
405,047 350,523
9,746,359 10,742,096 7,690,634 7,828,337 17,436,993 18,570,433 Excess (Deficiency)
before other items 6,579,562 323,412 634,746 213,622 7,214,308 537,034 Transfers 20,921 (20,921)
Increase (Decrease)
in net position
Net position -
beginning of year
Net position - end of
year
6,600,483 323,412 613,825 213,622 7,214,308 537,034
8,673,621 8,350,209 19,093,776 18,880,154 27,767,397 27,230,363 15,274,104 8,673,621 19,707,601 19,093,776 34,981,705 27,767,397 23 Financial Analysis of the City’s Funds
As noted earlier, the City of Crescent City uses fund accounting to ensure and demonstrate compliance with finance­related legal requirements. Under the Government Accounting Standards Board Statement 54 (GASB 54), fund balances are classified as Nonspendable, Restricted, and Unassigned. Nonspendable fund balances are amounts that are inherently nonspendable, i.e. cannot be spent because of their form (such as inventories or prepaid expenses) or because they must be maintained intact. Restricted fund balances are amounts with externally enforceable limitations on use, such as limitations imposed by creditors or grantors, and limitations imposed by other governments. Unassigned fund balances (residual net resources) are the amount in excess of Nonspendable and Restricted amounts.

Governmental Funds. The focus of the City’s governmental funds is to provide information on near­term inflows, outflows, and balances of resources that are available for spending. Such information is useful in assessing the City’s financial requirements.
24 The following discussion focuses on the City’s three major governmental funds. The non­major governmental funds are reported in aggregate in the governmental fund financial statements beginning on page 50, and in detail in the combining statements beginning on page 114.

General Fund. The General Fund is the chief operating fund of the City of Crescent City. The General Fund experienced an excess of revenues over expenditures in the amount of $1,197,546; transfers in and out netted to a positive $872,406. This resulted in a net increase in Fund Balance of $2,069,952.

The following tables, Revenues by Source (Table 3) and Expenditures by Function (Table 4), provide a two­year comparison of General Fund activity. Accompanying the tables are brief explanations of significant changes.

Fiscal year 2020­21 General Fund revenue decreased by $1,216,058 (approximately 23%), in comparison with the prior year. Primary variations from the prior fiscal year include:
x Tax revenue increased $1,280,693 from $3,587,193 in fiscal year 2019­20 to $4,867,886 in fiscal year 2020­21. The primary increases were in sales tax and transient occupancy tax, both of which were impacted by the COVID­19 pandemic in FY 2019­20 but recovered in FY 2020­21, plus the addition of a new local tax measure (Measure S), which was approved by voters in November 2020 and went into effect in April 2021, providing three months of revenue in FY 2020­21. x Intergovernmental revenues increased $226,821 from $228,448 in fiscal year 2019­20 to $455,269 in fiscal year 2020­21. This was due to increased grant revenues and Supplemental Law Enforcement Services Fund revenue.
x Charges for services decreased by $228,279 from $811,074 in fiscal year 2019­20 to $582,795 in fiscal year 2020­21. The City’s swimming pool was closed for most of FY 2020­21 due to COVID­19, and the City’s charges for fire services (billed to the Crescent Fire Protection District) decreased due to reduced expenditures and a renegotiated cost sharing agreement. 25 Table 3 - General Fund Revenues by Source
For the periodsending June 30
2021 2020 lncrease/(Decrease)
Percent
of Total
Percent
of Total
Percent
Amount Amount Amount of Total
Taxes and assessments 4,867,886 75.6% 3,587,193 68.6% 1,280,693 105.3% Use of money and property:

Interest
Rental Income
Licenses and permits
Fines and penalties
Intergovernmental revenue
Charges for services
Gifts and donations
Other revenue
Total
2,824
35,969
299,500
8,151
455,269
582,795
55,549
135,027

0.0%

0.6%

4.6%

0.1%

7.1%

9.0%

0.9%

2.1%
52,282
40,320
323,435
31,899
228,448
811,074
19,440
132,822

1.0%

0.8%

6.2%

0.6%

4.4%

15.5%

0.4%

2.5%
(49,458) -4.1%
(4,351) -0.4%
(23,935) -2.0%
(23,748) -2.0%
226,821 18.7%
(228,279) -18.8%
36,109
2,205

3.0%

0.2%
6,442,970 100.0% 5,226,913 100.0% 1,216,057 23.3%
General Fund expenditures are grouped into the following categories:
x General Government includes City Council, City Manager, City Attorney, City Clerk, Finance, Human Resources, Community Support, and payments made under agreements with other agencies, such as revenue sharing agreements with the County.
x Public Safety includes Police and Fire.
x Community Development includes Building Inspection, Code Enforcement, and Planning. x Human Services and Recreation includes the Cultural Center and Municipal Swimming Pool. x Public Works includes Engineering, Streets, and Parks. x Administrative Overhead includes charges for services provided to the General Fund by other City departments (Information Technology, Building Maintenance, Equipment, and Insurance).

Total General Fund expenditures, not including transfers, decreased by $682,170 from the prior fiscal year. The primary contributors to this increase include:
x $184,146 decrease in Public Safety expenditures. Public Safety includes the Police Department and the Fire Department.
o Police Department expenditures decreased $149,238 compared to the prior year. Most of the variance is due to a computer system upgrade purchased in the prior year. o Fire Department expenditures decreased $55,756 compared to the prior fiscal year. Most Fire Department expenditures are subject to a cost sharing agreement with the Fire District, so a decrease in expenditures often results in a decrease in revenue and vice versa. x Decrease of $307,955 in Human Services and Recreation. This is largely due to the swimming pool being closed for most of the fiscal year.

Housing Fund. The Housing Authority revenues are provided by the Department of Housing and Urban Development (HUD) on a calendar year basis. They are provided to the Housing Authority (HA) through Housing Assistance Payments (HAP) and Administrative funds. The HAP payments are designated for rental assistance for tenants and are paid to property owners through the Housing Choice Vouchers (HCV) program and other programs. Administrative funds are designated for any costs associated with administering the programs. 26 Table 4 - Expenditures by Type
General Fund
For the periodsending June 30
2021 2020 lncrease/(Decrease)
Percent
of Total
Percent
of Total
Percent
Amount Amount Amount of Total
General government
Public safety
Community development
Human services and recreation
Public works
Admin overhead allocation
Interest
Total
947,961
2,576,286
257,627
337,003
784,791
335,141
6,615

18.1% 1,017,396

49.1% 2,760,432

4.9% 283,909

6.4% 644,958

15.0% 838,265

6.4% 382,634

0.1%

17.2% (69,435) 10.2%

46.6% (184,146) 27.0%

4.8% (26,282)

10.9% (307,955) 45.1%

14.1% (53,474)

6.5% (47,493)
6,615

99.9% 5,927,594 100.0% (682,170) -11.5%

3.9%

7.8%

7.0%

0.0% -1.0%
5,245,424
The Housing Authority is included in these financials as a governmental fund. It is a Basic Component Unit of the City of Crescent City and, as such, it is more fully reported on in its stand­alone financial statement, also issued as of June 30, 2021. In fiscal year 2020­21, the Housing Authority experienced a surplus of revenues over expenditures in the amount of $109,555. This increased the Housing Authority’s fund balance from $330,292 to $439,847. As described above, the Housing Authority’s fund balance fluctuates year to year due to timing differences between the City’s fiscal year reporting and the Federal funding, which operates on a calendar year basis. In addition, in order to maintain or increase its funding, the Housing Authority must spend the HAP funds it receives without building up an excessive reserve.

CDBG Fund. The CDBG Fund accounts for projects and programs funded by the Community Development Block Grant program. These grants are funded on a reimbursement basis, meaning the City pays eligible project costs and then applies for reimbursement from the State Department of Housing and Community Development, which administers the CDBG program in which the City participates. The fund balance in this fund fluctuates depending on the number and value of projects underway and the timing of related cash flows. Net revenues compared to expenditures for fiscal year 2020­21 were a negative $561,176, bringing the fund balance from the prior fiscal year’s negative $365,683 to a negative $926,859. The negative balance is due to the delay between the City’s expenditure of grant project funds and receiving reimbursement from the State and will be resolved when the grant revenues are received.

Proprietary funds. Proprietary funds operate in a business­type environment. The proprietary fund statements share the same focus as the government­wide statements, reporting both short­term and long­term information about financial status. The City’s proprietary funds include the Sewer and Water utilities and the Recreational Vehicle (RV) Park. A two­year comparison of change in net assets for these funds is in the following tables.

Sewer Fund. In fiscal year 2020­21, the change in net position was a negative $215,955. The decrease in net position was due to operating expenses exceeding operating revenues plus interest and transfers. 27 Table 5 - Sewer Fund
For the periodsending June 30
2021 2020 Variance
Amount Amount Amount Percent
Sewer Fund
Operating revenues
Sewer treatment
External lab revenues
Sewer connections
Other
Grants
Expenses
Non-operating revenue (expense)
Net changes before transfers and capital c
Net transfers and capital contributions
Change in net position
4,398,255
40,135
111,348
235,439
4,233,630
39,780
154,517
125,577
164,625 3.9%
354 0.9%
(43,169) -27.9%
109,862 87.5%
(4,972,497)
(4,818)
(5,190,626)
150,645
218,129 -4.2%
(155,463) -103.2%
(192,139)
(23,816)
(486,477)
93,511
294,339 -60.5%
(117,327) -125.5%
(215,955) (392,966) 177,012 -45.0%
Sewer operating revenues increased by a total of $164,625. Despite the increase, operating revenues are still below the pre­pandemic amount. Operating expenses decreased by $218,129 compared to the prior fiscal year.

The decrease in net position of $215,955 is comprised of an increase in net investment in capital assets of $214,776 and a decrease of $430,731 in unrestricted net position. Unrestricted net position represents the total net assets available to meet ongoing operations. This is not the same as available cash, as not all assets are cash, and also not the same as working capital. Working capital is the difference between current assets (cash plus receivables expected to be collected within one year) and current liabilities (liabilities due within one year) and can be used as an indication of the fund’s ability to meet its near­term obligations. This should be considered in the context of the enterprise fund’s capital improvement plan. When capital assets are purchased or constructed with cash, the current asset (cash) is converted to a non­current asset (capital asset) and is no longer available working capital.
28 Table 6 - Sewer Fund
For the periods ending June 30
2021 2020 Variance
Amount Amount Amount Percent
Sewer Fund
Assets
Current assets
Capital assets (net of depreciation
Other non-current assets
Total assets
7,862,740
36,414,891
199,044
8,068,348
37,800,115
208,507
(205,608)
(1,385,224)
(9,463)
-2.5%
-3.7%
44,476,675 46,076,970 (1,600,295) -3.5%
Deferred outflows of resources 528,635 618,008 (89,373) -14.5% Liabilities
Current liabilities
Long-term liabilities
Total liabilities
2,174,846
35,155,127
1,956,929
36,712,393
217,917
(1,557,266)

11.1%
-4.2%
37,329,973 38,669,322 (1,339,349) -3.5%
Deferred inflows of resources 143,857 278,221 (134,364) -48.3% Net position 7,531,480 7,747,435 (215,955) -2.8%
Net investment in capital assets (net
of depreciation and related debt)
Unrestricted
Total net position
2,461,638
5,069,842
2,246,862
5,500,573
214,776
(430,731)

9.6%
-7.8%
7,531,480 7,747,435 (215,955) -2.8%
Current assets
Current liabilities
Working capital
7,862,740
2,174,846
8,068,348
1,956,929
(205,608)
217,917
-2.5%

11.1%
5,687,894 6,111,419 (423,525) -6.9%
Water Fund. In fiscal year 2020­21, the change in net position was a positive $746,257 due to revenues exceeding expenses.

Water operating revenues increased slightly, and the Water Fund received grant contributions of $197,000.

Operating expenses increased by $25,902.

The increase in net position of $746,267 is comprised of an increase in net investment in capital assets of $761,369, an increase of $28 in restricted net position, and a decrease of $15,130 in unrestricted net position.

Unrestricted net position represents the total net assets available to meet ongoing operations. This is not the same as available cash, as not all assets are cash, and also not the same as working capital. Working capital is the difference between current assets (cash plus receivables expected to be collected within one year) and current liabilities (liabilities due within one year) and can be used as an indication of the fund’s ability to meet its nearterm obligations. This should be considered in the context of the enterprise fund’s capital improvement plan.

When capital assets are purchased or constructed with cash, the current asset (cash) is converted to a noncurrent asset (capital asset) and is no longer available working capital. Additionally, working capital was increased this year due to the General Fund loan repayment from the prior year. The General Fund had borrowed $651,738 from the Water Fund for a capital project. The project was approved for grant funding, and the General Fund repaid the Water Fund this year in full (plus interest) rather than repaying over a period of time. Since the Water Fund now has increased cash (a current asset) instead of a receivable (a non­current asset), the working capital has improved.

Water fund net position has increased over the last several years due to a series of rate increases implemented in 2013 – 2017. These funds are intended to be used for several large capital improvement projects, including upcoming projects for tank rehabilitation, water main redundancy, and water meter upgrades. 29 Table 7 - Water Fund
For the periodsending June 30
2021 2020 Variance
Amount Amount Amount Percent
Water Fund
Operating revenues
Water service
Water connections
Other
Grants
Expenses
Non-operating revsnue (expense)
Net changes before transfers and ca
Net transfers and capital contributior
Change in net position
2,718,851
70,590
62,371
197,000
(2,313,090)
10,044
2,730,067
57,525
38,789
(11,216) -0.4%
13,065 22.7%
23,583 60.8%
197,000
(25,902) 1.1%
(53,264) -84.1%
(2,287,188)
63,308
745,766 602,501 143,266 23.8%
501 501
746,267 602,501 143,767 23.9%
30 Table 8 - Water Fund
For the periodsending June 30
2021 2020 Variance
Amount Amount Amount Percent
Water Fund
Assets
Current assets
Capital assets (net of depreciation)
Other non-current assets
Total assets
4,238,433
8,475,290
1,211,266
3,379,786
8,063,921
1,855,457
858,647 25.4%
411,369 5.1%
(644,191) -34.7%
13,924,989 13,299,164 625,825 4.7%
Deferred outflows of resources 326,204 381,464 (55,260) -14.5% Liabilities
Current liabilities
Long-term liabilities
Total liabilities
178,474 26.1%
(271,311) -10.4%
862,037
2,328,000
683,563
2,599,311
3,190,037 3,282,874 (92,837) -2.8%
Deferred inflows of resources 80,677 163,542 (82,865) -50.7% Net position 10,980,479 10,234,212 746,267 7.3%
Net investment in capital assets (net
of depreciation and related debt)
Restricted
Unrestricted
Total net position
761,369 11.1%

0.0%
(15,130) -0.5%
7,600,290
350,273
3,029,916
6,838,921
350,245
3,045,046
28 10,980,479 10,234,212 746,267 7.3%
Current assets
Current liabilities
Restricted net position
Working capital
4,238,433
862,037
350,273
3,379,786
683,563
350,245
858,647
178,474

25.4%

26.1%
28 0.0%
3,026,123 2,345,978 680,145 29.0%
Shoreline Recreational Vehicle (RV) Park. Shoreline RV Park Fund revenues exceeded expenses by $83,513 in fiscal year 2020­21. Operating revenues increased by $143,202 and have now exceeded the pre­pandemic amounts. Operating expenses increased by $54,524, primarily due to repairs and remodeling.

The increase in net position of $83,513 is a combination of a decrease of $58,978 in net investment in capital assets (due to depreciation) and an increase of $142,491 in unrestricted net position due to operations. 31 Table 9 - RV Park Fund
For the periods ending June 30
2021 2020 Variance
Amount Amount Amount Percent
RV Park Fund
Operating revenues
Other
Expenses
Non-operating revenue (expense)
Change in net position
485,578 342,376
7,291
(350,523)
4,943
143,202 41.8%
(6,703) -91.9%
(54,524) 15.6%
(2,549) -51.6%
588
(405,047)
2,394
83,513 4,087 79,426 1943.4%
Table 10 - RV Park Fund
For the periodsending June 30
2021 2020 Variance
Amount Amount Amount Percent
RV Park Fund
Assets
Current assets
Capital assets (net of depreciation)
Total assets
386,747
832,089
240,600
891,067
146,147
(58,978)

60.7%
-6.6%
1,218,836 1,131,667 87,169 7.7%
Liabilities
Current liabilities
Long-term liabilities
Total liabilities
17,583
5,611
15,718
3,820
1,865
1,791

11.9%

46.9%
23,194 19,538 3,656 18.7%
Net position 1,195,642 1,112,129 83,513 7.5%
Net investment in capital assets (net
of depreciation and related debt)
Unrestricted
Total net position
832,089
363,553
891,067
221,062
(58,978)
142,491
-6.6%

64.5%
1,195,642 1,112,129 83,513 7.5%
Current assets
Current liabilities
Working capital

60.7%

11.9%
386,747
17,583
240,600
15,718
146,147
1,865
369,164 224,882 144,282 64.2%
General Fund Budgetary Highlights. In preparing its annual budgets, the City attempts to estimate revenues using realistic and conservative methods and budgets its expenditure activities in a prudent manner. The City Council adopts budget adjustments during the fiscal year to reflect changed priorities and availability of additional revenues.

At the time of the FY 2020­21 budget preparation (spring of 2020), the COVID­19 pandemic had recently begun.

The City Council declared a local emergency on March 16, 2020. Tax revenues, particularly sales tax and transient occupancy tax, were projected to decrease dramatically due to health orders limiting or closing businesses, a ban on nonessential travel, and orders to stay home. The municipal swimming pool, which is funded through the General Fund, was closed for health reasons in March 2020. Due to uncertainty regarding both the health emergency and the City’s finances, the FY 2020­21 budget planned for the pool to remain closed. All departments were directed to reduce spending wherever possible. Even with these cuts, the adopted FY 2020­21 budget included a deficit of $791,555 to come out of the existing fund balance. City staff provided multiple budget updates to the City Council throughout the fiscal year as the situation evolved, and the Council adopted several budget amendments as more information became known.

During the fiscal year, tax revenues came in higher than initially projected. As information was received, updates were brought to the City Council for consideration. Also, the City was awarded additional grant funding for the design of the Pebble Beach Bank Stabilization project (in FY 2019­20, the City Council had approved transferring $651,738 from the General Fund to the CIP Fund for this priority project). The grant approval allowed the CIP Fund to transfer the funds back to the General Fund in FY 2020­21, which improved the General Fund balance.

Finally, City voters approved a 1% local transactions and use tax in November 2020 (Measure S) to fund essential City services. These revenue improvements allowed the City to reopen the swimming pool and budget for items that had been cut from the original budget, as well as rebuild the General Fund balance that had been significantly reduced in FY 2019­20. The final General Fund budget for FY 2020­21 was a projected surplus of $653,774, which would increase the General Fund reserve balance.

Actual General Fund revenues (including transfers) were over budget by $243,486. Specific revenues with significant variances (both over budget and under budget) are listed below:
x Sales tax over budget by $210,406
x Measure S over budget by $152,930
x Transient Occupancy Tax over budget by $224,603
x Transfers In over budget by $57,731 (representing CARES Act funding that was approved to reimburse COVID­related expenses)
x Police Dept grant revenue under budget by $129,449 for a grant that was not able to be fully utilized x Other grant revenues under budget by $313,965 for grants that were not fully expended in FY 2020­21 but have been carried forward to FY 2021­22
Actual General Fund expenditures (including transfers out) were under budget by $1,172,692. There were a variety of factors affecting these variances:
x Regular wages and benefits under budget by $382,594
o Police Department under budget $45,228 in overtime. New scheduling practices, as well as improvements in training opportunities which reduce required travel and overtime, have resulted in improved department operations. This reduction in overtime has been incorporated into the FY 2021­22 budget.
o Police Department under budget $116,157 for other wages and benefits that were unused. 32 o Swimming Pool under budget $60,586. The pool was approved to reopen and staff that were previously laid off were brought back in March 2021. However, not all staff returned and some of the positions were unfilled. Additionally, swimming pool programs were limited due to COVID restrictions, so the pool was open for reduced hours.
o Fire Department under budget $37,872 for a part­time maintenance position that was eliminated and reduced volunteer stipends, as fewer volunteers were used due to COVID­19 protocols.
o Public Works Admin under budget $22,358 due to staff turnover. o Parks under budget $74,687 due to staff reallocation and seasonal positions that were not fully filled.
x Projects under budget by $400,551 (carried over to next year) o Several grant­funded projects were budgeted in FY 2020­21 and not completed. Significant projects are listed below; all were carried over to the FY 2021­22 budget. o Economic Development grant $105,000 (for developing partnerships and building economic resiliency)
o Cultural Diversity grant $30,000 (for strengthening the City’s relationships with local tribal governments)
o Planning grants $228,000 (for updating housing­related ordinances, updating General Plan elements, and road safety planning)
x Projects under budget by $107,412 (not carried over)
o Police Department under by $65,368 for a grant­funded position. The position was not able to be filled and the grant has expired.
o $16,500 for the City’s portion of a partnership to install a new public restroom, which was not completed.
x Parts and supplies under budget by $116,780
o These variances were spread across all departments, with no single item being significant. Fuel was under budget by $21,356; public safety was under budget in miscellaneous supplies by $27,652, etc.
x Utilities across all departments were under budget by $61,496. The most significant item was electricity for streetlights, which was under budget by $24,064.

As discussed above, the City budgets expenditures conservatively, with all authorized positions funded as well as all anticipated operational needs and projects. Actual expenditures will be under budget when positions are unfilled for all or a portion of the fiscal year, employees do not utilize all of their allowed benefits, projects are deferred, or operational needs come in lower than anticipated.

Table 8 shows a two­year comparison of General Fund budgets and actual results. 33 Capital Asset and Debt Administration
Capital assets. As of June 30, 2021, the City had a total net investment in capital assets of $27,667,647 (original value of assets less accumulated depreciation and associated debt). This is an increase of $6,161,765 over the net investment in capital assets as of June 30, 2020. The increase is primarily due to the City’s increased investment in capital projects, both City­funded and grant­funded, which more than offset the decrease in net investment due to depreciation. The most significant of these was a storm drain improvement project on C Street and Front Street, Sunset Circle multi­use trail, Pebble Beach Bank Stabilization project, drainage improvements at the wastewater treatment plant, and improvements to sewer lift stations, replacement of water collection pumps, and replacement of a water main along Front Street.

Long­term debt. As of June 30, 2021, the City had total debt outstanding of $35,194,182; this is a decrease of $1,906,225 from the total debt outstanding on June 30, 2020 which was $37,100,107. This reduction is due to loan principal payments totaling $1,950,000 and an increase in compensated absences payable. 34 Table 8 - General Fund Budget-to-Actual
For the periodsending June 30
2021 2020
Budget Actual Variance Budget Actual Variance
5,914,043 5,226,913 (687,130)
(6,507,826) (5,927,594) 580,232
Revenues
Expenditures
Operating results
Transfers in
Transfers out
Net change in Fund Bal
6,244,908 6,442,970 198,062
(6,430,371) (5,245,424) 1,184,947
(185,463) 1,197,546 1,383,009
839,237 884,661 45,424
(12,255) (12,255)
(593,783) (700,681) (106,898)
246,500 186,290 (60,210)
(656,738) (656,738)
653,774 2,069,952 1,416,178 (1,004,021) (1,171,129) (167,108) Table 9 - Net Investment in Capital Assets
Governmental Funds
2021 2020 Variance $ Variance %
16,773,630 11,529,032 5,244,598 45.5%
Business-type Funds
2021 2020 Variance $ Variance %
10,894,017 9,976,850 917,167 9.2%
Total
2021 2020 Variance $ Variance %
27,667,647 21,505,882 6,161,765 28.7%
Economic Factors and Next Year’s Budget and Rates
The City Council, working with City staff, continues to evaluate revenues and expenses closely as well as future economic trends and capital improvement needs. For many years, the City has been challenged to allocate limited resources to the needs of the community. One strategy the City continues to implement is to actively seek grant funding for projects to maximize the availability of ongoing revenues to meet ongoing expenses.

Current and upcoming grant­funded projects include the Pebble Beach bank stabilization, a Prop 68 grant for Beachfront Park improvements, Amador water tank rehab, economic development projects, and planning grants.

The City recently completed 10­Year Master Plans for both the Fire Department and the municipal swimming pool, as well as a staffing plan update for the Police Department. In order to fund these goals and other general fund needs such as street maintenance, the City proposed a 1% transactions and use tax (local sales tax) which was approved by voters in November 2020. This tax (called Measure S) became effective April 1, 2021 and is currently projected to increase General Fund revenues by $1.3 million annually. The City Council established an oversight committee made up of five City residents and two non­voting City staff members, to review the revenues and expenditures of the Measure S tax and make recommendations to the City Council for future spending.

Increasing pension costs in addition to general inflation will continue to put pressure on City budgets, and the City is committed to maintaining prudent financial policies to meet these obligations.

Sewer Fund net position has again decreased slightly. Projections for this fund show that ongoing revenues may not be sufficient to support the operational needs, debt service, and needed capital improvements. In addition to the City’s successful request for interest relief on the State Revolving Fund loan, the City completed a sewer revenue sufficiency study to determine the rate structure necessary to address the ongoing needs of the Sewer Fund. Although the resulting rate increase was defeated in a referendum, the City remains committed to addressing the long­term health of this fund. The City was also successful in negotiating an amendment to its loan contract with the State Water Resources Control Board, eliminating the requirement for a Capital Reserve Fund. This allows the City to invest those funds in needed capital improvements. In August 2019, the City entered into a contract with Operations Maintenance International, Inc. (also known as Jacobs Engineering) to provide the operations, maintenance, and management of the City’s Wastewater Treatment Plant. This contract will ensure staffing is maintained and needed projects are completed. This also means the City will have the resources to implement deferred projects, which will improve the reliability and efficiency of the facilities but 35 Table 10 - Total Debt
For the periods ending June 30
Governmental Activities Business-Type Activities Government-Wide Totals 2021 2020 2021 2020 2021 2020
Compensated
absences
Safe Drinking Water
Loan
239,310 205,726 126,619 116,428 365,929 322,154
875,000 1,225,000 875,000 1,225,000
State Revolving Loan
Total
- 33,953,253 35,553,253 33,953,253 35,553,253
239,310 205,726 34,954,872 36,894,681 35,194,182 37,100,407 will also reduce available working capital as reserves are spent on these projects. The City continues to examine ways to reduce costs, increase efficiencies, obtain grants, and finally increase revenues.

The Water Fund net position has increased significantly in recent years, due to successful implementation of rate increases in anticipation of capital improvement needs. The final rate increase was effective July 1, 2017.

The City has plans for several major capital projects (water tank rehabilitation, additional water main redundancy, and new water meters) and is evaluating the best approach to fund those improvements. Design has begun for one of the water tank rehab projects, grant­funded in a partnership with Elk Valley Rancheria. The City is currently working with Johnson Controls, Inc. to design a project that will replace the City’s aging water meters with a remote read system.

Contacting the City’s Financial Management
This financial report is designed to provide a general overview of the City’s finances, comply with finance­related laws and regulations, and demonstrate the City’s commitment to public accountability. If you have questions about this report or would like to request additional information, contact the City’s Finance Department, 377 J Street, Crescent City, CA 95531, (707) 464­7483.
36 BASIC

FINANCIAL STATEMENTS
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38 GOVERNMENT-WIDE

FINANCIAL STATEMENTS
39 This page intentionally left blank
40 Governmental Business-type
Activities Activities Total
Assets
Cash and investments 3,590,883 $ 11,474,391 $ 15,065,274 $ Receivables (net) 594,285 1,003,668 1,597,953
Due from other governments 2,603,724 - 2,603,724
Prepaid items 19,555 9,861 29,416
Due from RDA Successor Agency 18,904 685,286 704,190
Land held for redevelopment 89,752 - 89,752
Notes receivable 109,684 206,591 316,275
Internal balances (518,433) 518,433 -
Nondepreciable capital assets 10,179,687 2,400,416 12,580,103 Depreciable capital assets, net 6,593,943 43,321,854 49,915,797 Total Assets 23,281,984 59,620,500 82,902,484
Deferred outflow of resources
Pension related amounts 1,410,844 773,150 2,183,994
OPEB related amounts 128,484 81,689 210,173
Total deferred outflow of resources 1,539,328 854,839 2,394,167 Liabilities
Accounts payable 1,042,996 485,658 1,528,654
Accrued wages 108,316 - 108,316
Deposits 9,051 452,591 461,642
Unearned revenue 224,550 - 224,550
Long term liabilities
Compensated absences - due within one year 159,356 68,554 227,910 Compensated absences - due in more than one year 79,954 58,065 138,019 Net pension liability 6,974,442 4,340,056 11,314,498
Net OPEB liability 487,634 310,027 797,661
Loans payable - due within one year - 2,047,663 2,047,663 Loans payable - due in more than one year - 32,780,590 32,780,590 Total Liabilities 9,086,299 40,543,204 49,629,503
Deferred inflow of resources
Pension related amounts 268,857 102,433 371,290
OPEB related amounts 192,052 122,101 314,153
Total deferred inflow of resources 460,909 224,534 685,443 Net Position
Net Investment in capital assets 16,773,630 10,894,017 27,667,647 Restricted for:

Capital projects and community development 847,241 - 847,241 Debt service - 350,273 350,273
Other purposes 268,154 - 268,154
Unrestricted (2,614,921) 8,463,311 5,848,390
Total Net Position $ 15,274,104 $ 19,707,601 $ 34,981,705 City of Crescent City
Statement of Net Position
June 30, 2021
41 Charges Operating Capital
for Grants and Grants and
Functions/Programs: Expenses Services Contributions Contributions Primary Government:

Governmental activities:

General government $ 1,021,107 $ 236,618 $ 113,216 $ -
Public safety 2,826,170 415,675 322,146 -
Community development 390,871 123,263 208,640 -
Human services and recreation 4,318,858 67,730 3,629,850 - Public works 835,821 2,164 101,254 5,973,126
Administrative overhead allocation 353,532 - - -
Total governmental activities 9,746,359 845,450 4,375,106 5,973,126 Business-type activities:

Sewer 4,972,497 4,785,176 - -
Water 2,313,090 2,851,812 -
RV Park 405,047 485,578 - -
Total business-type activities 7,690,634 8,122,566 - -
Total primary government $ 17,436,993 $ 8,968,016 $ 4,375,106 $ 5,973,126 General Revenues and Transfers:

Taxes:

Property
Sales tax and Sales Tax in-lieu
Property tax in lieu of VLF
Franchise fees
Transient occupancy taxes
Business Licenses
Total taxes
Unrestricted investment earnings
Other
Transfers
Change in net position
Net position - beginning of year
Net position - end of year
City of Crescent City
Statement of Activities
For the year ended June 30, 2021
Total general revenues and transfers
Program Revenues
42 Business
Governmental -Type
Total Activities Activities Total
$ 349,834 $ (671,273) $ (671,273) - $
737,821 (2,088,349) (2,088,349) -
331,903 (58,968) - (58,968)
3,697,580 (621,278) (621,278) -
6,076,544 5,240,723 5,240,723 -
(353,532) - (353,532) -
11,193,682 1,447,323 1,447,323 -
4,785,176 (187,321) - (187,321)
2,851,812 - 538,722 538,722
485,578 - 80,531 80,531
8,122,566 - 431,932 431,932
$ 19,316,248 1,447,323 431,932 1,879,255
283,378 - 283,378
2,417,400 2,417,400 -
572,338 - 572,338
195,932 - 195,932
1,540,803 1,540,803 -
53,968 - 53,968
5,063,819 5,063,819 -
32,519 5,814 38,333
35,901 197,000 232,901
20,921 (20,921) -
5,153,160 181,893 5,335,053
6,600,483 613,825 7,214,308
8,673,621 19,093,776 27,767,397
$ 15,274,104 $ 19,707,601 $ 34,981,705
Net Position
Net (Expense) Revenue and Changes in
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44 FUND

FINANCIAL STATEMENTS
Governmental Funds Financial Statements
Propietary Funds Financial Statements
Fiduciary Funds Financial Statements
45 This page intentionally left blank
46 GOVERNMENTAL FUNDS FINANCIAL STATEMENTS
47 This page intentionally left blank
48 GOVERNMENTAL FUNDS FINANCIAL STATEMENTS
General Fund is the government's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Housing Authority - is the fund that accounts for the City's low income housing activities.

CDBG - accounts for revenue and expenditures of CDBG funds awarded by the State Department of Housing and Community Development.

Non-Major Governmental Funds is the aggregate of all the non-major governmental funds. 49 Housing Non-Major Total
Authority Governmental Governmental
General Section 8 CDBG Funds Funds
ASSETS
Cash and investments 2,096,950 $ 498,402 $ 9,929 $ 559,162 $ 3,164,443 $ Receivables:

Consumers and others 524,990 - - - 524,990
County/State/Federal Government - 963,303 921,918 718,503 2,603,724 Interest receivable 2,155 240 - 393 2,788
Due from RDA Successor Agency - - - 18,904 18,904
Due from other funds 1,105,000 - - - 1,105,000
Prepaid items 2,908 7,111 - - 10,019
Land held for redevelopment - - - 89,752 89,752
Note receivable - - 40,376 69,308 109,684
Total assets $ 505,753 4,695,306 $ 972,223 $ 1,456,022 $ 7,629,304 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 370,364 2,628 427,164 138,699 938,855 $ Unearned revenue 161,272 63,278 - - 224,550
Deposits 9,051 - - - 9,051
Advance from other funds 518,433 - - - 518,433
Due to other funds - - 550,000 550,000 1,100,000
Total liabilities 65,906 1,059,120 977,164 688,699 2,790,889 Deferred inflows of resources:

Unavailable revenues 138,663 - 921,918 599,138 1,659,719 Total deferred inflow of resources - 138,663 921,918 599,138 1,659,719 Fund balances:

Nonspendable 2,908 7,111 - - 10,019
Restricted:

Low and moderate income housing 432,736 - - 407,394 840,130 Other purposes - - - 268,154 268,154
Assigned:

Capital improvement
and vehicle replacement - - - 74,064 74,064
Police programs - 10,211 - - 10,211
Business improvement district - 946 - - 946
Measure S - 332,467 - - 332,467
Unassigned 3,150,991 - (926,859) (581,427) 1,642,705
Total fund balances 439,847 3,497,523 (926,859) 168,185 3,178,696 Total liabilities, deferred inflows of
resources, and fund balances $ 505,753 4,695,306 $ 972,223 $ 1,456,022 $ 7,629,304 $ Major Funds
City of Crescent City
Balance Sheet
Governmental Funds
June 30, 2021
50 Total Fund Balance - Governmental Funds $ 3,178,696
Amounts reported for governmental activities in the statement of net positions are different because:

Internal Service Funds are used by the City to charge the cost of information technology and communications, building maintenance, fleet services, insurance, and OPEB contributions to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net position. Internal service fund net position is: 1,212,980 Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. 15,845,676
Revenues from Grants, Taxes, and Miscellaneous Revenue that are funded in this fiscal year that will not be collected for several months after the City's fiscal year ends are not considered "available" revenue and are classified as deferred inflow of resources in the governmental funds 1,659,719 Employer contributions for pension and OPEB were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements these contributions are deferred. 805,462
In the Government-Wide Financial Statements certain differences between actuarial estimates and actual results for pension and OPEB are deferred and amortized over a period of time, however in the governmental funds no transactions are recorded. 272,957 Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds.

Compensated absences - due within one year (159,356)
Compensated absences - due in more than one year (79,954) Net pension liability (6,974,442)
Net OPEB Liability (487,634)
Net position of governmental activities $ 15,274,104
June 30, 2021
City of Crescent City
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
51 Housing Non-Major Total
Authority Governmental Governmental
General Section 8 CDBG Funds Funds
REVENUES:

Taxes 4,867,886 $ - $ - $ - 4,867,886 $
Use of money and property:

Interest 2,824 1,246 1 (1,028) 3,043
Rental income 35,969 - - - 35,969
Licenses and permits 299,500 - - - 299,500
Fines and forfeitures 8,151 - - - 8,151
Intergovernmental 455,269 3,771,794 3,958,027 1,220,188 9,405,278 Charges for services 582,795 - - - 582,795
Gifts and donations 55,549 - - - 55,549
Other reimbursements 130,090 104 - - 130,194
Other revenue 4,937 42,710 - - 47,647
Total revenues 3,815,854 6,442,970 3,958,028 1,219,160 15,436,012 EXPENDITURES:

Current:

General government 947,961 - - 2,158 950,119
Public safety 2,576,286 - - - 2,576,286
Community development 257,627 - 128,090 - 385,717
Human services and recreation 3,687,950 337,003 140,992 - 4,165,945 Public works 784,791 4,235,905 - 1,261,668 6,282,364
Administrative overhead allocation 18,391 335,141 - - 353,532 Debt service:

Interest on advances from other funds - 6,615 - - 6,615 Total expenditures 3,706,341 5,245,424 4,504,987 1,263,826 14,720,578

REVENUES OVER (UNDER)
EXPENDITURES 109,513 1,197,546 (546,959) (44,666) 715,434

OTHER FINANCING SOURCES
(USES):

Transfers in 884,661 42 - 14,217 898,920
Transfers out (12,255) - (14,217) (887,440) (913,912)
Total other financing sources
(uses) 42 872,406 (14,217) (873,223) (14,992)
Net change in fund balances 109,555 2,069,952 (561,176) (917,889) 700,442 FUND BALANCES:

Beginning of year 330,292 1,427,571 (365,683) 1,086,074 2,478,254 End of year 3,497,523 $ 439,847 $ (926,859) $ 168,185 $ 3,178,696 $ Major Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance City of Crescent City
For the Year Ended June 30, 2021
52 Net change in fund balance - governmental funds $ 700,442 Amounts reported for governmental activities in the statements of activities are different because:

Governmental funds reported additions of capital assets as capital outlay and program expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated useful lives as depreciation expense. This was the amount of capital assets recorded in the current period (net of Internal Service Funds, $35,413). 5,513,894 Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities, but it did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the Governmental Funds (net of Internal Services Funds, $104,197). (229,774)
Internal service funds are used by management to charge the costs of certain activities to individual funds. The net revenue of certain activities of the internal service funds is reported with governmental activities. 21,099
Revenues from Grants, Taxes, and Miscellaneous Revenue that are funded in this fiscal year that will not be collected for several months after the City's fiscal year ends are not considered "available" revenue and are classified as deferred inflow of resources in the governmental funds 889,909 Current year employer pension and OPEB contributions are recorded as expenditures in the governmental funds, however these amounts are reported as a deferred outflow of resources in the Government-Wide Statement of Net Position. 805,462
Pension and OPEB expenses are recorded as incurred in the Government-Wide Statement of Activities, however pension expense is not recognized in the governmental funds. (1,066,965) Compensated absences reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds.

In addition, some expenditures recorded in the governmental funds have already been expensed in the government-wide financial statements in prior years. (33,584) Change in net position of governmental activities $ 6,600,483 For the Year Ended June 30, 2021
City of Crescent City
Reconciliation of the Statements of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statements of Activities 53 This page intentionally left blank
54 PROPRIETARY FUND FINANCIAL STATEMENTS
55 This page intentionally left blank
56 PROPRIETARY FUNDS FINANCIAL STATEMENTS
The Water Utility Fund accounts for the operations of the City’s water utility, a self-supporting activity which renders a service on a user-charge basis to residents and businesses The Sewer Utility Fund accounts for the operations of the City’s wastewater utility, a self-supporting activity which renders a service on a user-charge basis to residents and businesses.

The RV Park Fund accounts for the operations of the City-owned recreational vehicle park, a selfsupporting activity which renders a service on a user-charge basis to residents and travelers Internal Service Funds Account for the financing of goods or services provided by one department to other departments of the City on a cost-reimbursement basis.
57 City of Crescent City
Statement of Net Position
Proprietary Funds
June 30, 2021
Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds
ASSETS
Current assets:

Cash and investments $ 3,876,628 7,211,271 $ 386,492 $ $ 426,440 11,474,391 $ Accounts receivable 350,078 645,746 - 66,318 995,824
Interest receivable 2,604 4,985 255 189 7,844
Prepaid items 9,123 738 - 9,536 9,861
Total current assets 7,862,740 4,238,433 386,747 12,487,920 502,483 Noncurrent assets:

Notes receivable 7,547 199,044 - - 206,591
Advance to RDA Successor Agency 685,286 - - - 685,286
Advance to other funds 518,433 - - - 518,433
Capital assets:

Non-depreciable 1,994,101 398,689 7,626 42,525 2,400,416 Depreciable, net 6,481,189 36,016,202 824,463 885,429 43,321,854 Total capital assets 36,414,891 8,475,290 832,089 45,722,270 927,954 Total noncurrent assets 36,613,935 9,686,556 832,089 47,132,580 927,954 Total assets 13,924,989 44,476,675 1,218,836 59,620,500 1,430,437

DEFERRED OUTFLOWS OF RESOURCES
Pension related amounts 296,590 476,560 - - 773,150
OPEB related amounts 29,614 52,075 - - 81,689
Total deferred outflows of resources 326,204 528,635 - 854,839 -

LIABILITIES
Current liabilities:

Accounts payable 156,157 313,805 15,696 485,658 104,141 Accrued wages - - - - 108,316
Deposits 293,100 159,491 - 452,591 -
Due to other funds - - - - 5,000
Current maturities of long term debt:

Compensated absences payable 27,926 38,741 1,887 68,554 - Current portion of loans payable 1,697,663 350,000 - 2,047,663 - Total current liabilities 2,174,846 862,037 17,583 3,054,466 217,457 Noncurrent liabilities:

Compensated absences payable 26,747 25,707 5,611 58,065 - Net pension liability 2,675,155 1,664,901 - 4,340,056 - Net OPEB liability 197,635 112,392 - 310,027 -
Loans payable - due in more than one year 32,255,590 525,000 - 32,780,590 - Total noncurrent liabilities 35,155,127 2,328,000 5,611 37,488,738 - Total liabilities 37,329,973 3,190,037 23,194 40,543,204 217,457

DEFERRED INFLOWS OF RESOURCES
Pension related amounts 66,018 36,415 - 102,433 -
OPEB related amounts 77,839 44,262 - 122,101 -
Total deferred inflows of resources 143,857 80,677 - 224,534 -

NET POSITION
Net investment in capital assets 2,461,638 7,600,290 832,089 10,894,017 927,954 Restricted for debt service - 350,273 - 350,273 -
Unrestricted 5,069,842 3,029,916 363,553 8,463,311 285,026 Total net position $ 7,531,480 $ 10,980,479 $ 1,195,642 $ 19,707,601 $ 1,212,980 Enterprise Funds
58 Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds
OPERATING REVENUES:

Charges for services $ 2,816,703 4,715,130 $ 485,578 $ $ 1,127,699 8,017,411 $ Other 35,109 70,046 - 65,440 105,155
Total operating revenues 2,851,812 4,785,176 485,578 8,122,566 1,193,139 OPERATING EXPENSES:

Personnel services 963,041 926,591 116,411 612,766 2,006,043 Materials, supplies, rent, and services 497,103 1,757,718 126,812 371,992 2,381,633 Repair and maintenance 224,805 136,432 56,292 128,845 417,529 Administrative overhead 401,542 373,043 46,554 - 821,139 Depreciation 226,599 1,778,713 58,978 102,585 2,064,290 Total operating expenses 2,313,090 4,972,497 405,047 7,690,634 1,216,188 OPERATING INCOME (LOSS) 538,722 (187,321) 80,531 431,932 (23,049) NONOPERATING REVENUES (EXPENSES):

Interest income (4,818) 10,044 588 514 5,814
Gain (loss) on disposal of assets - - - 7,721 -
Total nonoperating revenues (expenses) 10,044 (4,818) 588 5,814 8,235

INCOME (LOSS) BEFORE CONTRIBUTIONS
AND TRANSFERS (192,139) 548,766 81,119 437,746 (14,814) Contributions - 197,000 - 197,000 -
Transfers in 372 501 2,394 3,267 57,795
Transfers out (24,188) - - (24,188) (21,882)
Total contributions and transfers (23,816) 197,501 2,394 176,079 35,913 Change in net position (215,955) 746,267 83,513 613,825 21,099

NET POSITION
Beginning of year 7,747,435 10,234,212 1,112,129 19,093,776 1,191,881 End of year $ 7,531,480 $ 10,980,479 $ 1,195,642 $ 19,707,601 $ 1,212,980 City of Crescent City
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the year ended June 30, 2021
Enterprise Funds
59 City of Crescent City
Statement of Cash Flows
Proprietary Funds
Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers 4,740,037 $ 2,854,177 $ 485,578 $ 8,079,792 $ - $ Cash received from other funds - - - - 1,128,069
Cash payments to suppliers for goods and services (2,162,145) (955,797) (227,615) (3,345,557) (456,461) Cash paid to employees (838,025) (908,708) (114,798) (1,861,531) (612,766) Net cash provided (used) by operating activities 1,739,867 989,672 143,165 2,872,704 58,842

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Grant cash receipts - - - - -
Cash received from other funds 652,239 1 2,394 654,634 62,795 Cash disbursements to other funds (23,817) - (23,817) - (21,882) Net cash provided (used) by noncapital
financing activities (23,816) 652,239 2,394 630,817 40,913

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Cash capital contributions 197,000 - 197,000 - -
Proceeds from sale of capital assets - 7,721
Acquisition of capital assets (393,489) (637,968) (1,031,457) - (63,063) Long-term debt repayments (1,600,000) (350,000) (1,950,000) - - Net cash provided (used) by capital and related
financing activities (1,993,489) (790,968) (2,784,457) - (55,342) CASH FLOWS FROM INVESTING ACTIVITIES:

Investment income received 14,752 18,014 1,110 33,876 999 Net cash provided (used) by investing activities 14,752 18,014 1,110 33,876 999

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS (262,686) 868,957 146,669 752,940 45,412 CASH AND CASH EQUIVALENTS - Beginning of year 7,473,957 3,007,671 239,823 10,721,451 381,028 CASH AND CASH EQUIVALENTS - End of year $ 7,211,271 $ 3,876,628 $ 386,492 $ 11,474,391 $ 426,440 For the year ended June 30, 2021
Enterprise Funds
60 City of Crescent City
Statement of Cash Flows
Proprietary Funds
Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES:

Operating income (loss) (187,321) $ 538,722 $ 80,531 $ 431,932 $ (23,049) Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 1,778,713 226,599 58,978 2,064,290 102,585 Changes in assets, deferred outflows and inflows
of resources, and liabilities
Receivables (66,447) 3,916 - (62,531) (65,070)
Prepaid items (738) (9,123) - (9,861) (1,997)
Deferred outflows of resources - pension 82,617 51,418 - 134,035 - Deferred outflows of resources - OPEB 6,756 3,842 - 10,598 - Accounts payable 105,786 176,776 2,043 284,605 23,460
Accrued wages - - - - 22,913
Deposits payable 21,308 (1,551) - 19,757 -
Compensated leaves payable 6,313 2,265 1,613 10,191 -
Net pension liability 136,215 84,775 - 220,990 -
Net OPEB liability (8,971) (5,102) - (14,073) -
Deferred inflows of resources - pension (120,208) (74,813) - (195,021) - Deferred inflows of resources - OPEB (14,156) (8,052) - (22,208) - Total adjustments 450,950 1,927,188 62,634 2,440,772 81,891 Net cash provided (used) by operating activities $ 989,672 1,739,867 $ 143,165 $ 2,872,704 $ 58,842 $ For the year ended June 30, 2021
Enterprise Funds
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62 FIDUCIARY FUND FINANCIAL STATEMENTS
63 This page intentionally left blank
64 FIDUCIARY FUNDS FINANCIAL STATEMENTS
Successor Agency RDA Fund is a fiduciary fund type used to report activities of the former dissolved Redevelopment Agency
65 City of Crescent City
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2021
Successor
Agency
RDA
ASSETS
Cash and investments 97,80 $ 7
Intergovernmental receivable 2,500
Interest receivable 58
Total assets 100,365

LIABILITIES
Due to the City of Crescent City 18,904
Due to the City of Crescent City (Water Utility Fund) 685,286 Total liabilities 704,190

NET POSITION
Restricted for dissolution of RDA (603,825)
Total net position $ (603,825)
66 City of Crescent City
Statement of Changes in Fiduciary Net Position
Fiduciary Fund
For the year ended June 30, 2021
Successor
Agency
RDA
ADDITIONS:

Taxes $ 21,396
Use of money and property:

Interest 11
Total additions 21,407
DEDUCTIONS:

Payroll 1,400
Other 1,026
Total deductions 2,426
Change in net position 18,981
NET POSITION:

Beginning of year (622,806)
End of year (603,825) $
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68 NOTES TO BASIC

FINANCIAL STATEMENTS
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70 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES
The following is a summary of the more significant accounting policies of the City of Crescent City (City), all of which conform to generally accepted accounting principles as applicable to governmental units.

The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles.

Reporting Entity
The financial reporting entity (the government) includes all the funds of the primary government (i.e., the City as legally defined), as well as all of its component units. Component units are legally separate entities for which the primary government is financially accountable. The government provides a full range of services including police and fire protection; water, and wastewater services; the construction and maintenance of streets and infrastructure; recreational activities and cultural events.

As required by GAAP, the accompanying basic financial statements present the City and its component units. Component units are entities for which the City is considered to be financially accountable. GASB defines component units as legally separate entities that meet any one of the following tests:

The City appoints the voting majority of the board of the entity and:
is able to impose its will on the entity and/or
is in a relationship of financial benefit or burden with the entity.

The entity is fiscally dependent upon the City.

The financial statements of the City would be misleading if data from the entity were omitted.

Management determined that the following component units should be blended based on the criteria above:

Crescent City Housing Authority
Crescent City Public Financing Corporation – Inactive
These component units are included in the primary government because of the significance of their financial or operational relationship and the same City governing body.

Each of the blended component units in the accompanying basic financial statements of the City are described below:

Crescent City Housing Authority (Authority) manages certain programs which are funded by the U.S Department of Housing and Urban Development, primarily to provide services under the Housing Assistance Payments Program.
71 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
The five City Council members, in a separate session, serve as the governing board of the Authority. There is also a Housing Advisory Commission made up of 3 tenant participants and 4 community members.

The Commission makes recommendations to the Board. The financial activity of the Authority has been included in the City’s financial statements as a special revenue fund.

Crescent City Public Financing Corporation was created with the purpose of financing public capital improvements. City Council members, in a separate session, serve as the governing board of the Corporation. The financing corporation is not active at this time.

Financial statements for the Crescent City Housing Authority may be obtained from the Finance Department of the City at 377 J. Street, Crescent City, California 95531.

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 of the non-fiduciary activities of the primary government and its component units. For the most part, the effect of inter-fund 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 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 included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.

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 as are the proprietary fund financial statements. 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.
72 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
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.

The City considers all revenues as available if they are collected within sixty days of the end of the current fiscal period, except for sales tax which has a ninety day availability 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.

The reconciliations of the Fund Financial Statements to the Government-Wide Financial Statements are provided to explain the differences created by the integrated approach of GASB Statement No. 34.

Property taxes, sales taxes, transient occupancy tax, grants, licenses, fees, charges 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. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

Fiduciary funds financial statements include a statement of fiduciary net position and statement of changes in fiduciary net position. The City’s fiduciary fund represent a Private-purpose Trust Fund, which is accounted for on the accrual basis of accounting.

When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed.

Basis of Presentation
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for in a separate self-balancing set of accounts for its assets, other debits, liabilities, other credits, equity, revenue and expenditures or expenses, as appropriate.

Governmental Funds – Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Enterprise Funds – account for operations (1) that are financed and operated in a manner similar to private business enterprises. The intent of the governing body is that costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (2) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. 73 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Internal Service Funds – Account for the financing of goods or services provided by one department to other departments of the City on a cost-reimbursement basis. Internal service funds used by the City are:

Equipment Fund – This fund is used to account for vehicle maintenance.

Information Technology Fund – This fund is used to provide computer technology services as well as providing programming and general information systems support services.

General Building Maintenance Fund – This fund is used to account for general government building and maintenance services.

Insurance Reserve Fund – This fund is used to account for the accumulation of monies necessary to pay for liability insurance claims and retentions under a self-insurance program.

Payroll Trust Fund – This fund is used to account for the various payroll disbursements related to providing benefits City wide.

Retired Employees Health Care Plan Trust Fund – This fund is used to accumulate the costs associated with providing funding of the City’s liability for Other Post-Employment Benefits.

Fiduciary Funds
Private-purpose Trust Fund – is a fiduciary fund type used to report all trust arrangements, other than those properly reported in pension trust funds or investment trust funds, under which principal and interest benefit individuals, private organizations, or other governments.

Major Governmental Funds
The City reports the following major governmental funds:

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

Housing Authority – is the fund that accounts for the City’s low income housing activities.

CDBG - accounts for revenue and expenditures of CDBG funds awarded by the State Department of Housing and Community Development.
74 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
The City reports the following major proprietary funds:

The Water Utility Fund accounts for the operations of the City’s water utility, a self-supporting activity which renders a service on a user-charge basis to residents and businesses.

The Sewer Utility Fund accounts for the operations of the City’s wastewater utility, a self-supporting activity which renders a service on a user-charge basis to residents and businesses.

The Shoreline Recreational Vehicle Park Fund accounts for the operations of the City-owned recreational vehicle park, a self-supporting activity which renders a service on a user-charge basis to residents and travelers.

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

Amounts reported as program revenues included 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.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds and of the government’s internal services funds are charges to customers for sales and services. Operating expenses for enterprise funds and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

Assets, Liabilities and Net Position or Equity
Cash and Investments
The City pools cash and investments of all funds except the Housing Authority and a portion of the CDBG and Water Funds. Each participating fund’s share in this pool is displayed in the accompanying financial statements as cash and investments. State statutes authorize the City to invest its cash surplus in obligations of the U.S. Treasury, agencies and instrumentalities, corporate bonds, medium term notes, bankers’ acceptances, certificates of deposit, commercial paper, repurchase agreements, and the State of California Local Agency Investment Fund. Investment income from pooled investments is allocated to all funds in the pool. Interest is allocated on the basis of average monthly cash balance at quarter end in relation to the total pool investments. The interest income is recorded in the fund that earned the interest, except for those funds which have a negative cash balance and are excluded from the interest apportionment.
75 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Investments are reported in the accompanying balance sheet at fair value which is determined using selected bases annually. Short term investments are reported at cost, which approximates fair value. All other investments are reported at fair value.

For the purpose of the statement of cash flows, the City considers all pooled cash and investments (consisting of cash and investments and restricted cash and investments) held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considers all non-pooled cash and investments (consisting of cash with fiscal agent and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.

General Receivables and Property Taxes Receivable
The City records an allowance for doubtful accounts on general accounts receivable based on the experience method.

Del Norte County assesses properties, bills, collects, and distributes property taxes to the City. The County remits the entire amount levied and handles all delinquencies, retaining interest and penalties.

Secured and unsecured property taxes are levied on July 1. Secured property taxes become a lien on real property on January 1 of the preceding fiscal year.

Secured property taxes are due in two installments, on November 1 and March 1. Property taxes become delinquent after December 10 and April 10, respectively. Unsecured property taxes are due on July 1, and becomes delinquent on August 31. The term “unsecured’ refers to taxes on personal property other than real estate, land and buildings. These taxes are secured by liens on the property being taxed.

Inventories
Inventories are physically counted at year-end and valued at their average cost. All inventories consist of expendable supplies held for consumption. The cost is recorded as inventory when items are purchased and as expenditures when the items are used (the consumption method of accounting for inventories). The weighted average method is used for establishing the cost of inventory consumed.

Capital assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial cost of more than $5,000 and an estimated useful life in excess of three years. Such depreciation has been provided over the estimated useful lives using the straight-line method. 76 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
The range of estimated useful lives by type of asset is as follows:

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 the asset’s life are not capitalized.

Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.

Pension Plan
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. 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.

Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the Authority’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Measurement Period June 30, 2019 to June 30, 2020
Vacation and Sick Pay
Vacation pay is vested to the employees as it accrues and is payable upon retirement or termination. Sick leave, however, does not vest to the employees and is payable only when sick leave is taken. 77 Depreciable Asset Estimated Lives
Equipment
Structures and improvements
Infrastructure
3-10 years
20-50 years
20-50 years
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Unused vacation has been accrued in the accompanying government-wide financial statements and the accompanying proprietary fund financial statements.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and will not be recognized as an inflow of resources (revenue) until that time.

Long-Term Obligations
In the government-wide financial statements and the proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Fund Equity
In the fund financial statements, governmental funds aggregate amounts for five classifications of fund balances based on the constraints imposed on the use of these resources. The non-spendable fund balance classification includes amounts that cannot be spent because they are either (a) not in spendable form – prepaid items or inventories; or (b) legally or contractually required to be maintained intact.

The spendable portion of the fund balance comprises the remaining four classifications; restricted, committed, assigned, and unassigned.

Restricted fund balance. This classification reflects the constraints imposed on resources either (a) externally by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.

Committed fund balance. These amounts can only be used for specific purposes pursuant to constraints imposed by the City Council, the government’s highest level of decision making authority. Those committed amounts cannot be used for any other purpose unless the City Council removes the specified 78 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
use by taking the same type of action imposing the commitment. This classification also includes contractual obligations to the extent that existing resources in the fund have been specifically committed for the use in satisfying those contractual requirements.

Assigned fund balance. This classification reflects the amounts constrained by the City Council’s “intent” to be used for specific purposes, but are neither restricted nor committed. The City Council and City Manager have the authority to assign amounts to be used for specific purposes. Assigned fund balances include all remaining amounts (except negative balances) that are reported in governmental funds, other than the General Fund, that are not classified as non-spendable and are neither restricted nor committed.

Unassigned fund balance. This fund balance is the residual classification for the General Fund. It is also used to report negative fund balances in other governmental funds.

When both restricted and unrestricted resources are available for use, it is the City’s policy to use externally restricted resources first, then unrestricted resources-committed, assigned, and unassigned-in order as needed.

Net Position
Net position is comprised of three categories: (1) net investment in capital assets (2) restricted net position, and (3) unrestricted net position. Each component of net position is reported separately on the statements of net position.

Net investment in capital assets represents the balance of capital assets less accumulated depreciation, net of outstanding related debt.

Restricted net position is subject to constraints externally imposed by funding agencies or legislation. The amount of restricted net position is calculated by reducing the carrying value of restricted assets by their related liabilities. These items are restricted by agreements that detail specific purpose and use.

The unrestricted component of net position represents the portion remaining after the “invested in capital assets” and “restricted” amounts have been determined. The City’s positive value of unrestricted net position may be used to meet ongoing obligations.

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
79 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
New Pronouncements
In 2021, the City adopted new accounting standards in order to conform to the following Governmental Accounting Standards Board Statements:
¾ GASB Statement No. 84, Fiduciary Activities –The objective of this statement is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. This Statement establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities. The City removed the Retired Employees Health Care Plan fiduciary fund from the financial statements as a result of this statement.
¾ GASB Statement No. 90, Majority Equity Interests – The primary objectives of this Statement are to improve the consistency and comparability of reporting a government’s majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. The requirements of this statement did not apply to the City for the current fiscal year.
¾ GASB Statement No. 93, Interbank offered rates (except LIBOR removal and lease modifications) – The objective of this Statement is to address those and other accounting and financial reporting implications that result from the replacement of an interbank offered rate. The requirements of this statement did not apply to the City for the current fiscal year. ¾ GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – The primary objectives of this Statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans. The requirements of this statement did not apply to the City for the current fiscal year. 80 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

2. CASH AND INVESTMENTS
As of June 30, 2021, the City's cash and investments are reported in the financial statements as follows:

At year end, the carrying amount of the City's cash deposits (including amounts in checking accounts and money market accounts) was $1,231,726 and the bank balance was $830,659. For restricted cash at year end, the carrying amount of the City’s deposits was $409,394 and the bank balance was $409,394. The difference between the bank balance and the carrying amount represents outstanding checks and deposits in transit.

Custodial Credit Risk For Deposits - Custodial credit risk is the risk that, in the event of the failure of a depository financial institution, the City will not be able to recover its deposits or collateral securities that are in the possession of an outside party. The City's investment policy requires that deposits in banks must meet the requirements of the California Government Code. Under this code, deposits of more than $250,000 must be collateralized at 110 percent to 150 percent of the value of the deposit to guarantee the safety of the public funds. The first $250,000 of the City's deposits are insured by the Federal Deposit Insurance Corporation (FDIC). Deposits of more than the $250,000 insured amount are collateralized. The City's investment policy does not further limit its deposits.

Interest Rate Risk - Interest rate risk is the risk of loss due to the fair value of an investment falling due to interest rates rising. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. All investments of the City are pooled with the State of California Local Agency Investment Fund.

The City's investment policy generally limits investment maturities as needed to maintain adequate liquidity to meet the City's cash flow requirements and to limit its exposure to fair value losses arising from increasing interest rates.

Primary government $ 15,065,274
Fiduciary Funds 97,807
Total Cash and Investments $ 15,163,081
As of June 30, 2021, the City's cash and investments consisted of the following:

Cash:

Cash on hand $ 1,300
Deposits 1,639,820
Total Cash 1,641,120
As of June 30, 2021 the City's investments consisted of the following:

Investments:

In California Local Agency Investment Fund (at fair value) 13,521,961 Total Investments 13,521,961
Total Cash and Investments $ 15,163,081
81 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

2. CASH AND INVESTMENTS, CONTINUED
Credit Risk - Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. State law and City investment policy limits investments in commercial paper to the rating of A or better by Standards & Poor's or P-1 or better by Moody's Investors Service; corporate bonds to the rating of A or better by both Standards & Poor's and Moody's Investors Service. No limits are placed on U.S. government agency securities and U.S. Treasuries. The City's investment policy does not further limit its investment choices.

Concentration of Credit Risk - Concentration of credit risk is the risk of loss attributed to the magnitude of the City's investment in a single issuer of securities. When investments are concentrated in one issuer, this concentration presents a heightened risk of potential loss. State law restricts the City's investments in commercial paper to 40% of its investment pool and to 10% per issuer and corporate bonds and medium term notes to 30% of its investment pool and to 10% per issuer, and banker's acceptances to 15% of its investment pool and to 10% per issuer. The City has invested all cash, other than deposits and imprest cash, in the California Local Agency Investment Fund (LAIF). At June 30, 2021, the City's investments were in compliance with concentration of credit risk per State law.

Investment in Local Agency Investment Fund - Investment in Local Agency Investment Fund - The City of Crescent City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code Section 16429 and is managed by the Treasurer of the State of California. The Local Investment Advisory Board, which consists of five members as designed by State statute, has oversight responsibility for LAIF. Investments in LAIF are available upon demand. The City’s investment with LAIF at June 30, 2021 includes a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

Structured Notes are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options.

Asset-Backed Securities, the bulk of which are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as collateralized mortgage obligations) or credit card receivables.

As of June 30, 2021, the City had $13,521,961 invested in LAIF, which had 2.31% of the pool investment funds in Structured Notes and Asset-Backed Securities. The City reports its investment in LAIF at the fair value amount provided by LAIF, which is the same as the value of the pool share. The fair value of LAIF was calculated by applying a factor of 1.00008297 to the total investments held by LAIF.

Investments - The City reports its investments in accordance with GASB Statement Number 31. This standard requires that the City's investments be reported at fair value with realized and unrealized gains or losses reported in the statement of operations.
82 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

3. NOTES RECEIVABLE
The City engages in programs designed to encourage business enterprises, construction or improvement in low-to-moderate income housing, or other projects. Under these programs, grants or loans are provided with favorable terms to businesses, homeowners or developers who agree to spend these funds in accordance with the City's terms. The notes carry various interest rates and payment dates.

Outstanding notes receivable for the year ended June 30, 2021 were as follows:

4. CAPITAL ASSETS
Capital assets activity for the year ended June 30, 2021 was as follows:

Balance Adjustments/ Balance
June 30, 2020 Additions Retirements June 30, 2021
Governmental Activities
Capital Assets, Not Being Depreciated:

Land $ 2,823,284 $ 535 $ 2,823,819 - $
Construction in progress 1,898,688 5,457,180 7,355,868 - Total Capital Assets,
Not Being Depreciated 4,721,972 5,457,715 10,179,687 -
Capital Assets, Being Depreciated:

Building and improvements 8,700,744 1,625 8,702,369 -
Machinery and equipment 3,687,622 87,925 (152,234) 3,623,313 Infrastructure 2,749,791 29,692 2,779,483 -
Total Capital Assets, Being Depreciated: 15,138,157 119,242 (152,234) 15,105,165 Less Accumulated Depreciation (8,331,098) (332,358) 152,234 (8,511,222) Total Capital Assets,
Being Depreciated, Net 6,807,059 (213,116) 6,593,943 -
Total Governmental Activities, Net 11,529,031 $ $ 5,244,599 $ 16,773,630 - $ 83 Business Enterprise Notes $
Rehab & Sidewalk Notes
CDBG 03/04 Program Loans
206,591
69,308
40,376
$ 316,275
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

4. CAPITAL ASSETS, CONTINUED
Depreciation
Depreciation expense was charged to governmental functions as follows:

Depreciation expense was charged to the business-type functions as follows:
84 Balance
June 30, 2020 Additions
Balance
Transfers June 30, 2021
Business-Type Activities
Capital Assets, Not Being Depreciated:

Land
Construction in progress
Total Capital Assets,
Not Being Depreciated
Capital Assets, Being Depreciated:

Structures and improvements
Machinery and equipment
Infrastructure
Total Capital Assets, Being Depreciated:

Less Accumulated Depreciation
Total Capital Assets,
Being Depreciated, Net
Total Business-Type Activities, Net
$ 493,855 $
1,952,840
$ $ 493,855
662,963 (709,242) 1,906,561
2,446,695 662,963 (709,242) 2,400,416
42,494,252
9,539,265
21,701,772
42,494,252
9,831,616
22,487,155
204,493
163,999
87,858
621,384
73,735,289
(29,426,880)
368,492
(2,064,289)
709,242 74,813,023
(31,491,169)
44,308,409 (1,695,797)
$ 46,755,104 $ (1,032,834)
~~
$
709,242 43,321,854
$ 45,722,270
General government $
Public ways and facilities
Public protections
Culture and recreation
Total Depreciation Expense - Governmental Functic $
24,287
88,377
118,261
101,433
332,358
Sewer $
Water
1,778,713
226,599
RV Park 58,977
Total Depreciation Expense - Business-Type Functions $ 2,064,289 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

5. LONG-TERM DEBT
Long-term debt for the year ended June 30, 2021 was as follows:

Amounts
Amounts Due in
Balance Adjustments/ Balance Due Within More Than
June 30, 2020 Additions Retirements June 30, 2021 One year One year Governmental Activities
Compensated Absences (Note 1) 205,726 $ 189,617 $ (156,033) $ 239,310 $ 159,356 $ 79,954 $ Total Governmental Activities 205,726 $ 189,617 $ (156,033) $ 239,310 $ 159,356 $ 79,954 $ Amounts
Amounts Due in
Balance Adjustments/ Balance Due Within More Than
June 30, 2020 Additions Retirements June 30, 2021 One year One year Business-Type Activities
Loans Payable:

Safe Water Revolving Loan 1,225,000 $ - $ (350,000) $ 875,000 $ 350,000 $ 525,000 $ State Water Resources - Safe Water Loan 35,553,253 - (1,600,000) 33,953,253 1,697,663 32,255,590 Subtotal Loans Payable 36,778,253 - (1,950,000) 34,828,253 2,047,663 32,780,590 Compensated Absences (Note 1) 116,428 76,244 (66,053) 126,619 68,554 58,065 Total Business-Type Activities 36,894,681 $ 76,244 $ (2,016,053) $ 34,954,872 $ 2,116,217 $ 32,838,655 $ 85 Business-Type
AtJune 30, 2021 loans consisted of the following: Activities California Water Resources Control Board,Safe Drinking Water Revolving Loan in the amount of $45,407,931, dated June10, 2011, payable on a graduated plan with an interest rate of 0% and maturity date in fiscal year 2041. Loan proceeds were used for wastewater system improvements.
$ 33,953,253
California Department of Health Services, Safe Drinking Water Revolving Loan in the amount of $7,000,000, dated June 28, 2004, payable in annual installments of $350,000 with an interest rate of 0% and maturity of January1, 2024. The loan agreement for this loan requires a debt service reserve of $350,000. Loan proceeds were used for water system improvements. 875,000
Total Loans $ 34,828,253
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

5. LONG-TERM DEBT, CONTINUED
The annual aggregate maturities for the years subsequent to June 30, 2021 are as follows:

Compensated Absences
Vacation pay is vested to the employees as it accrues and is payable upon retirement or termination. Sick leave, however, does not vest to the employees and is payable only when sick leave is taken. Employees accrue vacation up to certain maximums based on the employee’s bargaining unit or employee contract.

The City accrues the liability for compensated leave as it is earned by employees. The amount of compensated leaves payable outstanding was $365,929. Compensated absences will be paid from: General Fund, Housing Authority Fund, RV Park Fund, Sewer Fund, Water Fund, Equipment Fund, Building Maintenance Fund, and IT Fund.

6. INTERFUND TRANSACTIONS
Due To/From Other Funds
During the course of operations, transactions occur between funds to account for goods received or services rendered. These receivables and payables are classified as due from or due to other funds. In addition, when funds overdraw their share of pooled cash, the receivables and payables are also classified as due from or due to other funds. The following are due from and due to balances as of June 30, 2021:
86 Loans
Year Ended Safe Drinking Water Water Resources Control Board June 30 Principal Interest Principal Interest Total
$ $ 1,697,663
1,697,663
1,697,663
1,697,663
1,697,663
8,488,313
8,488,313
8,488,312
$ 2,047,663
2,047,663

1.872.663

1.697.663
1,697,663
8,488,313
8,488,313
8,488,312
2022 350,000
350,000
175,000
2023
2024
2025
2026
2027-2031
2032-2036
2037-2041
Total $ 875,000 $ $ 33,953,253 $ $ 34,828,253
Due to Other
Funds
Due From
Other Funds
General Fund $ 1,105,000 $
CDBG Special Revenue Fund
Capital Projects Fund
Internal Service Funds
Total
550,000
550,000
5,000
$ 1,105,000 $ 1,105,000
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

6. INTERFUND TRANSACTIONS, CONTINUED
Advance To/From Other Funds
Advances to and from funds represent longer term loans between those funds. The City had one such loan between the Water Fund and the General Fund as of June 30, 2021 totaling $518,433.

This loan was originally part of a loan from the Water Fund to the RDA. The State disallowed this portion of the loan from being a recognized obligation of the Successor Agency. The Council approved the General Fund assuming the loan. The repayment will begin when the Successor Agency begins to repay the portion of the loan that was allowed as a recognized obligation, which will be after the SERAF loan is paid off. The City projects that will begin in fiscal year 2022.

In fiscal year 2020, City Council approved a loan from the Water Fund to the General Fund in the amount of $651,738 for the Pebble Beach Bank Stabilization Project. After obtaining a grant to fund the project, the General Fund paid off the loan in fiscal year 2021.

Transfers
Transfers are indicative of funding for capital projects, lease payments or debt service, subsidies of various City operations and re-allocations of special revenues. The schedule on the following page presents the interfund transfers for fiscal year ended June 30, 2021:
x The purpose of the transfer from Non-Major Governmental Funds (Gas Tax Fund) to the General Fund was to allocate gas tax revenues to fund street maintenance. x The purpose of the transfer from the CDBG Special Revenue Fund to Non-Major Governmental Funds (Capital Improvement Fund) was to provide funding for a future project. x The purpose of the transfer from the Non-Major Governmental Funds (Capital Improvement Fund) to the General Fund was to reimburse funding for the Pebble Beach Bank Stabilization capital project.
87 Transfers In
Housing Non-Major Internal
General Authority Governmental
Section 8 Funds
Service
Transfers Out Fund Sewer Water RV Park Funds Total
Major Funds:

General Fund $ $ $ $ $ $ - $ 12,255 $ 12,255
14,217
2,394 21,352 887,440
CDBG 14,217
Non-Major Governmental Funds
Major Enterprise Funds:

Sewer
Internal Service Funds
862,779 42 372 501
24,188 24,188
21,882 21,882
Total $ 884,661 $ 42 $ 14,217 $ 372 $ 501 $ 2,394 $ 57,795 $ 959,982 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

6. INTERFUND TRANSACTIONS, CONTINUED
x The purpose of the transfers from the General Fund and Sewer was to transfer vehicles purchased during the year to the Equipment Fund.
x The purpose of the transfers from the Non-major Governmental Funds (CARES Act Fund) to the General Fund, Housing Authority Section 8, Sewer, Water, RV Park, and Internal Service Funds was to reimburse COVID-related expenditures.

7. EMPLOYEE RETIREMENT PLANS
A. Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency CostSharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous risk pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors six rate plans (miscellaneous classic, miscellaneous PEPRA, safety police classic, safety police PEPRA, safety fire classic, and safety fire PEPRA). 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.

B. 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 to 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the contracting agency’s contract. 88 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

7. EMPLOYEE RETIREMENT PLANS, CONTINUED
B. Benefits Provided, Continued
The Plans’ provisions and benefits in effect at June 30, 2021 are summarized as follows:

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers are to be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan is determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the measurement period ended June 30, 2020, the contributions recognized against net pension liability for the Plan were $1,108,169.

Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 52-62
Monthly benefits, as a % of eligible compensation 2.0% to 2.5% 1.0% to 2.5% Required employee contribution rates 8.000% 6.750%
Required employer contribution rates 11.742% 7.732%
Required employer dollar UAL payment (annual) $537,758 $6,936 Prior to On or after Prior to On or after
Hire date January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 Benefit formula 2% @ 50 2.7% @ 57 2% @ 50 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life monthly for life Retirement age 50 50-57 50 50-57
Monthly benefits, as a % of eligible compensation 2.0% to 2.7% 2.0% to 2.7% 2.0% 2.0% to 2.7% Required employee contribution rates 9.000% 12.000% 9.000% 12.000% Required employer contribution rates 18.152% 13.044% 18.152% 13.044% Required employer dollar UAL payment (annual) $194,600 $3,595 $11,738 $0 Miscellaneous
Safety (Police) Safety (Fire)
89 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

7. EMPLOYEE RETIREMENT PLANS, CONTINUED
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2021, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan of $11,314,498.

The City’s net pension liability for the Plan is measured as the proportionate share of the total net pension liability of the Plan. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. The City’s proportionate of the net pension liability was based on the City’s plan liability and asset-related information where available, and proportional allocations of individual plan amounts as of the valuation date where not available.

The City’s proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2019 and 2020 were as follows:

For the year ended June 30, 2021, the City recognized pension expense of $1,602,395. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to
measurement date $ 1,140,497
Changes of assumptions 68,411
Differences between expected and actual
experience 667,153 -
Changes in employer's proportion 65,999 108,401
Differences between the employer's
contribution and the employer's
proportionate share of contributions - 194,478
Net differences between projected and
actual earnings on plan investments 310,345 -
Total $ 2,183,994 $ 371,290
90 0.10353%

0.10399%
Proportion -June 30, 2019
Proportion -June 30, 2020
Change - Increase (Decrease) 0.00046%
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

7. EMPLOYEE RETIREMENT PLANS, CONTINUED
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
$1,140,497 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2022. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Actuarial Assumptions – The total pension liabilities in the June 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

Discount Rate – The discount rate used to measure the total pension liability for the Plan was 7.15%. 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. A detailed report testing these projections can be obtained from the CalPERS website. 91 Fiscal Year Ending
June 30:
2022 $ 9,560
270,191
242,099
150357
2023
2024
2025
Actuarial Assumptions:

Discount Rate
Inflation
Salary Increase
Investment of return
Maturity Rate Table (1)

7.15%

2.50 %
Varies by entry age and service

7.15%
Derived by CalPERS membership data for all funds
Contract COLA up to 2.5% until Purchasing Power
Protection Allowance Floor on Purchasing Power
applies.'
Post Retirement Benefit
Increase
(1) The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvemenst using Society of Actuaries Scale 90% of scale MP2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS) demographic data from 1997 to 2015) that can be found on the CalPERS website.

City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

7. EMPLOYEE RETIREMENT PLANS, CONTINUED
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
The long-term expected rate of return on pension plan investments was determined using a buildingblock method in which best-estimate ranges of 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 as well as the expected pension fund cash flows. Using historical and forecasted information for all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses. 92 New
Strategic
Allocation
Real Return Real Return
Asset Class (a) (b) Years1-10 Years11+
Global Equity
Global Fixed Income
Inflation Sensitive
Private Equity
Real Estate
Liquidity

50.00%

28.00%

0.00%

8.00%

13.00%

1.00%

4.80%

1.00%

0.77%

6.30%

3.75%

0.00%

5.98%

2.62%

1.81%

7.23%

4.93%
-0.92%
Total 100%
(a) An expected inflation of 2.00% used for this period. (b) An expected inflation of 2.92% used for this period.

City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

7. EMPLOYEE RETIREMENT PLANS, CONTINUED
D. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following schedule presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

C. Payable to the Pension Plan
At June 30, 2021, the City reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2021.

8. OTHER POST-EMPLOYMENT BENEFITS (OPEB)
A. Plan Description
The City has established an Other Postemployment Benefit plan (OPEB Plan) and participates in an agent multiple-employer defined benefit retiree healthcare plan. The City participates in the CalPERS medical program as permitted under the Public Employees' Medical and Hospital and Care Act (PEMHCA). As such, the City is obligated to contribute toward the cost of retiree medical coverage for the retiree's lifetime or until coverage is discontinued. Based on CalPERS' requirements and the terms of the PEMHCA resolutions, the City is currently obligated to provide the greater of the following amounts to its retirees:
a) The minimum required contribution under PEMHCA ($139 per month for calendar year 2020) b) The amounts shown in the table below (pursuant to collective bargaining or other employee agreements)
93 1% Decrease
Net Pension Liability
Current Discount Rate
Net Pension Liability
1% Increase
Net Pension Liability

6.15%
$ 16,428,897

7.15%
$ 11,314,498

8.15%
$ 7,097,522
Monthly Subsidy Toward Medical
CCMEA Council Elected $ 296
CCPOA
CECC
CCEA
150
250
150
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

8. OTHER POST-EMPLOYMENT BENEFITS (OPEB)
B. Employees Covered
As of the July 1, 2019 actuarial valuation, the following current and former employees were covered by the benefit terms under the OPEB Plan:

C. Contributions
The contribution requirements of plan members and the City are established and may be amended by the City’s governing board. The annual contribution is based on the actuarially determined contribution. For the measurement period ended June 30, 2020, the City’s cash contribution was $134,579 in payments to the trust and the estimated implicit subsidy was $26,515 resulting in total payments of $161,094.

D. Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2020 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated July 1, 2019 that was used to determine the June 30, 2020 total OPEB liability, based on the following actuarial methods and assumptions:

Actuarial Assumptions
Discount Rate 6.3%
General Inflation 2.5% per annum
Salary Increases 3.0% per year
Investment Rate of Return 6.3%
Funding Method Entry Age Normal Cost, level percent of pay Mortality Improvement (1) MacLeod Watts Scale 2020 applied generationally from 2015
Healthcare Trend Rate Actual for 2020, 6.5% for 2021, decreasing to an ultimate rate of 4.00% in 2076 and later years
Notes:
(1) Demographic actuarial assumptions used in this valuation are based on the 2017 experience study of CalPERS using data from 1997 to 2015, except for a different basis used to project future mortality improvements. The representative mortality rates were the published CalPERS rates, adjusted to back out 15 years of Scale MP 2016 to central year 2015.
94 Active employees
Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to, but not yet receiving benefits 42 22
38 102
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

8. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
D. Net OPEB Liability, Continued
The long-term expected rate of return on OPEB plan investments was determined using a building block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the table on the following page:

At the time the valuation was prepared, the City was invested in the Balanced Portfolio, which had an expected return of 6.82%. Based on the City’s OPEB trust balance, the City assumed 50 basis points in nonimbedded fees for a net expected return of 6.32%. The City approved 6.3% as the assumed long term return on trust assets, providing some margin for potential adverse returns.

E. Discount Rate
The discount rate used to measure the total OPEB liability was 6.30 percent. The projection of cash flows used to determine the discount rate assumed that District contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability. 95 Long-Term Expected
Real Rate of Return
Investment Class Target Allocation
Equity
Large Cap Core
Mid Cap Core
Small Cap Core
Real Estate
International
Emerging Markets
Fixed Income
Short Term Bond
Intermediate Term Bond
High Yield
Cash

60.00%

32.00%

6.00%

9.00%

2.00%

7.00%

4.00%

35.00%

6.75%

27.00%

1.25%

5.00%

6.70%

7.00%

7.90%

5.70%

7.30%

9.70%

3.80%

4.60%

6.00%

2.10%
TOTAL 100.00%
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

8. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
F. Changes in the OPEB Liability
The changes in the net OPEB liability for the OPEB Plan are as follows:

G. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate H. Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates I. OPEB Plan Fiduciary Net Position
PARS issues a publicly available financial report that may be obtained from the Public Agency Retirement Services, 4350 Von Karman Ave, Newport Beach, CA 92660.

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
Balance at June 30, 2020
(Measurement date 06/30/2019)
Changes in the year:

Service cost 71,080 - 71,080
Interest 92,061 - 92,061
Differences between expected and actual experience - - - Assumption changes (21,038) - (21,038)
Contribution - employer - 161,094 (161,094)
Net investment income - 17,217 (17,217)
Benefit payments (101,393) (101,393) -
Net changes 40,710 76,918 (36,208)
Balance at June 30, 2021
(Measurement date 06/30/2020)
Increase (Decrease)
$ 1,440,921 $ 607,052 $ 833,869
$ 1,481,631 $ 683,970 $ 797,661
96 Current
Discount Rate

6.30%
1% Decrease

5.30%
1% Increase

7.30%
Net OPEB Liability $ 968,692 $ 797,661 $ 654,223 (Asset) Current
1% Decrease Trend Rate 1% Increase
Net OPEB $ 688,711 $ 797,661 $ 948,517 Liability (Asset) City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

8. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
J. Recognition of Deferred Outflows and Deferred Inflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period differs depending on the source of the gain or loss and is calculated using the 4 different employee groups’ Expected Average Remaining Service Life (EARSL). The recognition periods for various gains and losses created in the June 30, 2020 measurement are as follows:

K. OPEB Expense and Deferred Outflows/ (Inflows) of Resources Related to OPEB For the fiscal year ended June 30, 2021, the City recognized OPEB expense of $70,396. For the fiscal year ended June 30, 2021, the City reported deferred inflows of resources related to OPEB from the following sources:
97 Net difference between projected and actual earnings 5 years on OPEB plan investments
Changesin assumption
Differences between expected and actual experience EARSL EARSL
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
OPEB contributions subsequent to measurement date $ 136,471 $ Differences Between Expected and Actual Experience
Changes of Assumptions
Net differences between projected and actual earnings
on plan investments
Total
224,411
55,244 60,887
18,458 28,855
$ 210,173 $ 314,153
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

8. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
K. OPEB Expense and Deferred Outflows/ (Inflows) of Resources Related to OPEB, Continued The $136,471 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2020 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June, 30, 2022. Other amounts reported as deferred inflows and outflows of resources related to OPEB will be recognized as expense as follows:

9. RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions, and natural disasters. The City manages risk by participating in the public entity risk pools described below and by retaining certain risks.

Public entity risk pools are formally organized separate entities established under the Joint Exercise of Powers Act of the State of California. As separate legal entities, these risk pools exercise full powers and authorities within the scope of the related Joint Powers Agreements including the preparation of annual budgets, accountability for all funds, the power to make and execute contracts and the right to sue and be sued.

Each risk pool is governed by a board consisting of representatives from member agencies. Each board controls the operations of the respective risk pool, including selection of management and approval of operation budgets, independent of any influence by member agencies. Obligations and liabilities of these risk pools are not the City's responsibility.

Golden State Risk Management Authority (GSRMA) covers general liability up to $250,000 per occurrence. GSRMA purchases excess general liability coverage from the CSAC Excess Insurance Authority (EIA) that provides $49,750,000 limits in excess of GSRMA's $250,000 for total limits of $50,000,000 per occurrence. The City has no deductible for general liability.

Deferred
Fiscal Year Ending Outflows/Inflows
June 30: of Resources
2022 (52,619) $
2023 (49,041)
2024 (29,981)
2025 (18,585)
2026 (18,199)
Thereafter (72,026)
98 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

9. RISK MANAGEMENT, CONTINUED
The City is a participant in the GSRMA workers' compensation risk pool, which provides $300,000 per occurrence coverage. GSRMA participates in the EIA Excess Workers' Compensation program, which provides statutory limits in excess of GSRMA's $300,000 limits for workers' compensation losses and $5,000,000 in per occurrence limits for employers' liability.

During the fiscal year ended June 30, 2021, the City contributed $531,945 to GSRMA for general liability, property, and workers compensation.

There have been no significant reductions in pooled or insured liability coverage from coverage in the prior year.

10. CONTINGENCIES
Contingent Liabilities
Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies. Any disallowed claims, including amounts already collected, may constitute a liability. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the government expects such amounts, if any, to be immaterial.

11. PLEDGED REVENUE
The City has pledged future revenues derived from the operation of the Crescent City Wastewater System, net of operating and maintenance expenses, to repay a $45,407,931 loan payable to the State Water Resources Control Board. Proceeds from the loan provided financing for improvements to the Wastewater System. The loan is payable solely from the net earnings of the Wastewater System and are payable through 2041. The total principal and interest remaining to be paid on the loan is $33,953,253.

Principal and interest paid for the current year and net system revenues were $1,600,000 and $1,591,392 respectively.
99 Year of Loan or
Year Repayments Original Payments
and/or Interest Issue/Loan Amortized
Payments Began Amount Through
Revenue Borrowing
Pledge Fund/Entity - Bond/Loan Use of Funds
System Expansion
Revenues Wastewater Utility / Loan and Improvements
Net
2011 $45,407,931 2041
System Expansion
and Improvements
Net
Revenues Water Utility / Loan 2004 7,000,000 2024
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

11. PLEDGED REVENUE, CONTINUED
The City has pledged future revenues derived from the operation of the Crescent City Water System, net of operating and maintenance expenses, to repay a $7,000,000 loan payable to the State Water Resources Control Board. Proceeds from the loan provided financing for improvements to the Water System. The loan is payable solely from the net earnings of the Water System and are payable through 2024. The total principal and interest remaining to be paid on the loan is $875,000.

Principal and interest paid for the current year and net system revenues were $350,000, and $775,365 respectively.

12. SUCCESSOR TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 ("the Bill") that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Crescent City that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the "successor agency" to hold the assets until they are distributed to other units of state and local government. On January 17, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 2012-03.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

Successor agencies are only allocating revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill. 100
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2021

12. SUCCESSOR TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY, CONTINUED Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill. The City's position on this issue is not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City.

In accordance with the time line set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

Cash and investments
As of June 30, 2021, cash and investments in the amount of $97,807 were reported in the accompanying financial statements in the Fiduciary funds.

Long-Term Debt
The Successor Agency is obligated to the Successor Housing Agency and the City Water Fund in the amounts of $18,904 and $685,286 respectively. Of these amounts, $18,904 and $685,286 were advanced to the Crescent City Redevelopment Agency prior to its dissolution under State law. Activity relating to these obligations were as follows for the fiscal year ended June 30, 2021:
101
Amounts
Due in
More Than
One year
Amounts
Due Within
One year
Balance Adjustments/ Balance
June 30, 2020 Additions Retirements June 30, 2021
Fiduciary Fund Debt
Successor Housing Agency
City Water Fund
$ 35,300 $
685,286
$ (16,396) $ 18,904 $
685,286
18,904 $
5,296 679,990
Total Fiduciary Fund Debt $ 720,586 $ $ (16,396) $ 704,190 $ 24,200 $ 679,990 This page intentionally left blank
102

REQUIRED

SUPPLEMENTARY INFORMATION
103
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2021

1. OTHER POST EMPLOYMENT BENEFITS
A. Schedule of Changes in the Net OPEB Liability and Related Ratios* Measurement Period 2020 2019 2018 2017
Total OPEB Liability
Service cost 71,080 $ 73,899$ $ 71,573 $ 84,805
Interest on the total OPEB liability 92,061 100,416 96,582 111,248 Changes in benefit terms - - - -
Differences between expected and actual experience (147,813) - (257,555) - Changes of assumptions (21,038) (57,501) 138,952 -
Benefit payments, including refunds of employee contributions (101,393) (96,190) (123,018) (117,859) Net change in total OPEB liability 40,710 (127,189) 45,137 (40,409) Total OPEB liability - beginning 1,440,921 1,568,110 1,522,973 1,563,382 Total OPEB liability - ending (a) $ 1,440,92 1,481,631 $ 1,568,11 1 $ 1,522,973 0 $ Plan Fiduciary Net Position
Contributions - employer 161,094 $ 156,211$ $ 179,438 $ 156,803 Contributions - employee - - - -
Net investment income 17,217 33,991 31,754 39,562
Benefit payments, including refunds of employee contributions (101,393) (96,190) (123,018) (117,859) Administrative expense - - - -
Other 56,421 - - -
Net change in plan fiduciary net position 76,918 150,433 88,174 78,506 Plan fiduciary net position - beginning 607,052 456,619 368,445 289,939 Plan fiduciary net position - ending (b) $ 683,970 $ 607,052 $ 456,619 $ 368,445 Net OPEB liability/(asset) - ending (a) - (b) $ 833,869$ 797,661 $ 1,111,491 $ 1,154,528 Plan fiduciary net position as a percentage of the total OPEB liability 46% 42% 29% 24% Covered-employee payroll 2,941,134 $ 3,466,680$ $ 3,217,205 $ 3,045,658 Net OPEB liability as a percentage of covered-employee payroll 27.12% 24.05% 34.55% 37.91% Notes to Schedule:
* Historical information is required only for measurement periods for which GASB 75 is applicable. Future years' information will be displayed up to 10 years as information becomes available. 104
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2021

1. OTHER POST EMPLOYMENT BENEFITS, CONTINUED
B. Schedule of Contributions Last Ten Fiscal Years *
2021 2020 2019 2018
Actuarially Determined Contribution (ADC) $ 136,471 $ 161,094 $ 156,211 $ 179,438 Contributions in relation to the ADC (136,471) (161,094) (156,211) (179,438) Contribution deficiency (excess) $ - $ - $ - $ -
Covered-employee payroll $ 3,594,534 $ 2,941,134 $ 3,466,680 $ 3,217,205

3.80% 5.48% 4.51% 5.58%
Notes to Schedule:

Methods and assumptions used to determine contributions:

Valuation Date used to determine ADC 7/1/2019 7/1/2017 7/1/2017 7/1/2015 Discount rate used to determine ADC 6.30% 6.30% 6.30% 7.00% Actuarial Cost Method Entry Age Normal Entry Age Normal Entry Age Normal Entry Age Normal Amortization Method Level % of Pay Level % of Pay Level % of Pay Level % of Pay Amortization Period 20 Years Closed 20 Years Closed 21 Years Closed 22 Years Closed Asset Valuation Method Market Value Market Value Market Value Market Value Inflation 2.50% 2.75% 2.75% 2.75%
Payroll Growth 3.00% 3.25% 3.25% 3.25%
Healthcare cost-trend rates 8.0% in 2018 to

5.0%

8.0% in 2018 to

5.0%

8.0% in 2018 to

5.0%

7.5% in 2017 to

4.5%
Retirement Age 50 to 75 50 to 75 50 to 75 50 to 75
Mortality
MW Scale 2017
generationally
MW Scale 2017
generationally
MW Scale 2017
generationally
MW Scale 2017
generationally
* Historical information is required only for measurement periods for which GASB 75 is applicable. Future years' information will be displayed up to 10 years as information becomes available.

Contributions as a percentage of coveredemployee payroll 105
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2021

2. DEFINED BENEFIT PENSION PLAN
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years* 106
Fiscal Year 2021 2020 2019 2018 2017 2016 2015
6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014

0.10398944% 0.10353226% 0.10454965% 0.10411817% 0.10614935% 0.10970704% 0.10061430% Measurement Date
Proportion of the net pension liability
Proportionate share of the net pension
liability
Covered payroll
Proportionate Share of the net pension
liability as percentage of covered
payroll
$11,314,498 $10,608,990 $10,074,682 $10,325,662 $ 9,185,205 $ 7,530,194 $ 6,260,676 $ 3,272,924 $ 3,466,680 $ 3,217,205 $ 3,045,658 $ 2,979,180 $ 2,915,615 $ 2,782,613 345.70% 306.03% 313.15% 339.03% 308.31% 258.27% 224.99% Plan fiduciary net position as a
percentage of the total pension liability
Notesto Schedule:

75.10% 75.26% 75.26% 73.31% 74.06% 78.40% 79.82%
* - Fiscal year 2015 was the1st year of implementation
The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, and then decreased from 7.65% to 7.15% in fiscal year 2018.

The CalPERS mortality assumptions were adjusted in fiscal year 2019.

City of Crescent City
Required Supplementary Information
For the year ended June 30, 2021

2. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. Schedule of Contributions – Last 10 Years*
2021 2020 2019 2018 2017 2016 2015
Contractually required contribution 1,140,497 $ 1,108,169 $ 968,710 $ 948,296 $ 851,158 $ 763,462 $ 625,852 $ Contribution in relation to the
contractually required contribution (1,140,497) (1,108,169) (968,710) (948,296) (851,158) (763,462) (625,852) Contribtion deficiency (excess) $ - $ - $ - $ - -$ $ - -$ Covered payroll $ 3,381,533 $ 3,272,924 $ 3,466,680 $ 3,217,205 3,045,658$ 2,979,180$ $ 2,915,615 Contributions as a percentage of covered
payroll 33.73% 33.86% 27.94% 29.48% 27.95% 25.63% 21.47% Notes to Schedule
Valuation date (for contractually
required contribution): 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 6/30/2013 Actuarial cost method: Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age Amortization method: (1) (1) (1) (1) (1) (1) (1)
Assets valuation method: Market Value Market Value Market Value Market Value Market Value Market Value 15 Year Smoothed
Market
Method
Inflation: 2.50% 2.63% 2.75% 2.75% 2.75% 2.75% 2.75%
Salary increases: (2) (2) (2) (2) (2) (2) (2)
Investment rate of return: 7.00% 7.25% 7.375% 7.50% 7.50% 7.50% 7.50% Retirement age: (3) (3) (3) (3) (3) (3) (3)
Mortality: (4) (4) (4) (4) (4) (4) (4)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3) 50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2%@62 (4)
* - Fiscal year 2015 was the 1st year of implementation Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study adopted by the CalPERS Board.
107
City of Crescent City
Notes to the Required Supplementary Information
For the year ended June 30, 2021

3. BUDGETARY INFORMATION
The City Council has the responsibility for adoption of the City’s budgets. Budgets are adopted for governmental and proprietary funds. From the effective date of the budget, the amounts stated as proposed expenditures become appropriations to the various City departments. The City Council may amend the budget by resolution during each fiscal year. The City Manager is authorized to transfer funds from one major expenditure category to another within the same department and fund. Any revisions that alter the total expenditures of any fund must be approved by the City Council.

All appropriations lapse at the end of the fiscal year to the extent that they have not been expended.

Budgetary comparisons are provided in the accompanying financial statements for the General Fund and Major Special Revenue Funds that have legally adopted budgets. Budget amounts are adopted on a basis consistent with accounting principles accepted in the United States of America. 108
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 3,073,484 $ 4,217,793 $ 4,867,886 $ 650,093
Use of money and property:

Interest 25,167 25,167 2,824 (22,343)
Rental income 34,029 36,029 35,969 (60)
Licenses and permits 297,766 311,766 299,500 (12,266)
Fines and forfeitures 9,950 9,950 8,151 (1,799)
Intergovernmental 461,692 697,210 455,269 (241,941)
Charges for services 600,668 617,326 582,795 (34,531)
Gifts and donations 33,000 172,050 55,549 (116,501)
Other reimbursements 85,726 147,617 130,090 (17,527)
Other revenue 10,000 10,000 4,937 (5,063)
Total revenues 4,631,482 6,244,908 6,442,970 198,062
EXPENDITURES:

Current:

General government 979,609 1,138,454 947,961 190,493
Public safety 2,872,737 2,994,140 2,576,286 417,854
Community development 363,503 459,383 257,627 201,756
Human services and recreation 213,975 445,272 337,003 108,269 Public works 814,831 1,017,942 784,791 233,151
Administrative overhead allocation 343,766 361,950 335,141 26,809 Debt Service:

Interest on advances from other funds 13,230 13,230 6,615 6,615 Total expenditures 5,601,651 6,430,371 5,245,424 1,184,947 REVENUES OVER (UNDER) EXPENDITURES (970,169) (185,463) 1,197,546 1,383,009

OTHER FINANCING SOURCES (USES)
Transfers in 178,614 839,237 884,661 45,424
Transfers out - - (12,255) (12,255)
Total other financing sources (uses) 178,614 839,237 872,406 33,169 Net change in fund balance $ (791,555) $ 653,774 2,069,952 $ 1,416,178 FUND BALANCE:

Beginning of year 1,427,571
End of year $ 3,497,523
Budgeted Amounts
City of Crescent City
Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the year ended June 30, 2021 (Unaudited)
109
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property:

Interest $ 140 $ 140 $ 1,246 $ 1,106
Intergovernmental 3,769,481 3,921,405 3,771,794 (149,611) Other reimbursements 574 574 104 (470)
Other revenue 29,548 29,548 42,710 13,162
Total revenues 3,799,743 3,951,667 3,815,854 (135,813)
EXPENDITURES:

Current:

Human services and recreation 3,863,737 3,933,753 3,687,950 245,803 Administrative overhead allocation 20,202 20,325 18,391 1,934 Total expenditures 3,883,939 3,954,078 3,706,341 247,737 REVENUES OVER (UNDER) EXPENDITURES (84,196) (2,411) 109,513 111,924

OTHER FINANCING SOURCES (USES)
Transfers in - -42 42
Total other financing sources (uses) - - 42 42
Net change in fund balance $ (84,196) $ (2,411) 109,555 $ 111,966 FUND BALANCE:

Beginning of year 330,292
End of year $ 439,847
City of Crescent City
Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing Section 8 Special Revenue Fund
For the year ended June 30, 2021 (Unaudited)
Budgeted Amounts
110
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property:

Interest $ - - $ 1 $ 1 $
Intergovernmental 4,529,504 6,536,523 3,958,027 (2,578,496) Total revenues 4,529,504 6,536,523 3,958,028 (2,578,495) EXPENDITURES:

Current:

Community development 107,110 848,735 128,090 720,645
Human services and recreation 285,879 956,491 140,992 815,499 Public works 4,079,929 4,314,241 4,235,905 78,336
Total expenditures 4,472,918 6,119,467 4,504,987 1,614,480 REVENUES OVER (UNDER) EXPENDITURES 56,586 417,056 (546,959) (964,015)

OTHER FINANCING SOURCES (USES)
Transfers in 7,800 7,800 - (7,800)
Transfers out (42,800) (42,800) (14,217) 28,583
Total other financing sources (uses) (35,000) (35,000) (14,217) 20,783 Net change in fund balance $ 21,586 $ 382,056 (561,176) $ (943,232) FUND BALANCE:

Beginning of year (365,683)
End of year $ (926,859)
City of Crescent City
Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CDBG Special Revenue Fund
For the year ended June 30, 2021 (Unaudited)
Budgeted Amounts
111
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112

SUPPLEMENTARY INFORMATION
113
Nonmajor Governmental Funds
89-93 Rehab &
Sidewalk
Funds Gas Tax Fund
Successor
Housing Fund RMRA Fund
ASSETS
Cash and investments $ 19,645 20,549 $ 298,526 $ 141,399 $ Receivables:

County/State/Federal Government - - -25,820
Interest receivable 15 19 212 94
Due from RDA Successor Agency - -18,904 -
Land held for redevelopment - -89,752 -
Note Receivable 69,308---
Total assets $ 89,872 $ 19,664 $ 407,394 $ 167,313

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable -2,199 -6,719
Due to other funds ----
Total liabilities 2,199 - - 6,719
Deferred inflows of resources:

Unavailable revenue ----
Total deferred inflows of resources - - - -
Fund Balances:

Restricted
Low and moderate income housing - - 407,394 -
Other Purposes 89,872 17,465 - 160,594
Assigned for Capital Improvement and
Vehicle Replacement - - - -
Unassigned ----
Total fund balances 17,465 89,872 407,394 160,594
Total liabilities, deferred inflows
of resources, and fund balances $ 19,664 89,872 $ 407,394 $ 167,313 $ City of Crescent City
Combining Balance Sheets
June 30, 2021
Special Revenue Funds
114
Special
Revenue Funds
CARES Act
Fund
Capital
Improvement
Fund
Beachfront
Park CIP Fund
Fire Vehicle
Replacement
Fund
Police Vehicle
Replacement
Funds
Nonmajor
Governmental
Funds
$ 223 $ 4,809 $ 1,069 $ 54,658 $ 18,284 $ 559,162
- 692,683 - - - 718,503
- - 139 13 393
- - - - -18,904
- - - - -89,752
- - - - -69,308
$ 223 $ 697,492 $ 1,070 $ 54,697 $ 18,297 $ 1,456,022
- 129,781 - - - 138,699
- 550,000 - - - 550,000
679,781 - - - 688,699 -
- 599,138 - - - 599,138
599,138 - - - 599,138 -
- - - - -407,394
223 - - - -268,154
- - 1,070 54,697 18,297 74,064
- (581,427) - - - (581,427)
223 (581,427) 1,070 54,697 18,297 168,185
$ 223 $ 697,492 $ 1,070 $ 54,697 $ 18,297 $ 1,456,022
Capital Projects Funds
115
Combining Statements of Revenues, Expenditures, and Changes in Fund Balance Nonmajor Governmental Funds
89-93 Rehab &
Sidewalk
Funds Gas Tax Fund
Successor
Housing Fund RMRA Fund
REVENUES:

Use of money and property
Interest (4) $ 93 $ (13) $ 374 $
Intergovernmental - 166,679 - 141,690
Total revenues (4) 166,772 (13) 142,064
EXPENDITURES:

Current:

General government ----
Public works - 13,369 - 27,021
Total expenditures - 13,369 - 27,021

REVENUES OVER
(UNDER) EXPENDITURES (4) 153,403 (13) 115,043

OTHER FINANCING
SOURCES (USES):

Transfers in - - - -
Transfers out - (153,310) - -
Total other financing sources (uses) (153,310) - - -
Net change in fund balance (4) 93 (13) 115,043
FUND BALANCES:

Beginning of year 89,876 17,372 407,407 45,551
End of year $ 89,872 $ 17,465 $ 407,394 $ 160,594
City of Crescent City
For the Year Ended June 30, 2021
Special Revenue Funds
116
Special
Revenue Funds
CARES Act
Fund
Capital
Improvement
Fund
Beachfront
Park CIP Fund
Fire Vehicle
Replacement
Fund
Police Vehicle
Replacement
Funds
Total Nonmajor
Governmental
Funds
$ 223 $ (1,694) $ 5 $ (9) $ (3) $ (1,028)
82,392 829,427 - - 1,220,188 -
82,615 827,733 5 (9) 1,219,160 (3)
- 2,158 - - - 2,158
- 1,221,278 - - - 1,261,668
1,223,436 - - - 1,263,826 -
82,615 (395,703) 5 (9) (3) (44,666)
- 14,217 - - - 14,217
(82,392) (651,738) - - - (887,440)
(82,392) (637,521) - - (873,223) -
(1,033,224) 223 5 (9) (917,889) (3)
- 451,797 1,065 54,706 18,300 1,086,074
$ 223 $ (581,427) $ 1,070 $ 54,697 $ 18,297 $ 168,185
Capital Projects Funds
117
City of Crescent City
Combining Statement of Net Position
Internal Service Funds
June 30, 2021
Information Maintenance
Tech Building Equipment
Fund Fund Fund
ASSETS
Current assets:

Cash and investments $ 2,985 $ 903 $ 112,177
Accounts receivable - -878
Interest receivable - -52
Prepaid items 8,999 - -
Total current assets 11,984 903 113,107
Noncurrent assets:

Capital assets:

Non-depreciable - -42,525
Depreciable, net - -885,429
Total capital assets - -927,954
Total noncurrent assets - -927,954
Total assets 11,984 903 1,041,061

LIABILITIES
Current liabilities:

Accounts payable 6,984 903 21,592
Accrued wages ---
Due to other funds 5,000 - -
Total current liabilities 11,984 903 21,592
Total liabilities 11,984 903 21,592

NET POSITION
Net investment in capital assets - -927,954
Unrestricted - -91,515
Total net position $ - - $ 1,019,469 $
118
Payroll Insurance OPEB Trust
Trust Reserve Contributions
Fund Fund Fund Total
$ 127,965 181,841 $ 569 $ $ 426,440
- 65,440 - 66,318
- 106 31 189
537 - - 9,536
182,378 193,511 600 502,483
-- - 42,525
-- - 885,429
- - - 927,954
- - - 927,954
182,378 193,511 600 1,430,437
74,062 - 600 104,141
108,316 - - 108,316
-- - 5,000
182,378 - 600 217,457
182,378 - 600 217,457
- - - 927,954
- 193,511 - 285,026
$ 193,511 - $ - $ 1,212,980 $
119
Information Maintenance
Tech Building Equipment
Fund Fund Fund
OPERATING REVENUES:

Charges for services $ 213,816 $ 141,863 $ 342,266
Other ---
Total operating revenues 213,816 141,863 342,266
OPERATING EXPENSES:

Personnel services 147,326 128,905 200,064
Materials, supplies, rent, and services 16,548 5,758 56,298 Repair and maintenance 71,317 7,221 50,307
Depreciation - - 102,585
Total operating expenses 235,191 141,884 409,254
OPERATING INCOME (LOSS) (21,375) (21) (66,988)
NONOPERATING REVENUES (EXPENSES):

Interest income -- 76
Grant revenue ---
Gain (loss) on disposal of assets - -7,721
Total nonoperating revenues (expenses) - -7,797

INCOME (LOSS) BEFORE
CONTRIBUTIONS AND TRANSFERS (21,375) (21) (59,191)
Transfers in 21,331 21 36,443
Transfers out ---
Total contributions and transfers 21,331 21 36,443
Change in net position (44) - (22,748)

NET POSITION
Beginning of year 44 - 1,042,217
End of year $ - $ - $ 1,019,469
City of Crescent City
Combining Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds
For the year ended June 30, 2021
120
Payroll Insurance OPEB Trust
Trust Reserve Contributions
Fund Fund Fund Total
$ 289,446 - $ 140,308 $ $ 1,127,699
- 65,440 - 65,440
- 354,886 140,308 1,193,139
- - 136,471 612,766
- 289,446 3,942 371,992
-- - 128,845
-- - 102,585
- 289,446 140,413 1,216,188
- 65,440 (105) (23,049)
- 333 105 514 -- - -
-- - 7,721
- 333 105 8,235
65,773 - - (14,814)
-- - 57,795
- (21,882) - (21,882)
- (21,882) -35,913
- 43,891 - 21,099
- 149,620 - 1,191,881
$ 193,511 - $ $ 1,212,980 - $
121
City of Crescent City
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2021
Information Maintenance
Tech Building
Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from other funds 213,816 $ 141,863 $
Cash payments to suppliers for goods and services (90,964) (13,496) Cash paid to employees (147,326) (128,905)
Net cash provided (used) by operating activities (538) (24,474) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Grant cash receipts - -
Cash received from other funds 26,331 21
Cash disbursements to other funds - -
Net cash provided (used) by noncapital financing activities 26,331 21

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Proceeds from sale of capital assets - -
Acquisition of capital assets - -
Net cash provided (used) by capital and related financing activities - - CASH FLOWS FROM INVESTING ACTIVITIES:

Investment income received - -
Net cash provided (used) by investing activities - -

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS 1,857 (517)
CASH AND CASH EQUIVALENTS - Beginning of year 1,128 1,420 CASH AND CASH EQUIVALENTS - End of year $ 2,985 $ 903

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES:

Operating income (loss) $ (21,375) $ (21)
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation - -
Changes in assets, deferred outflows and inflows
of resources, and liabilities
Accounts receivable, net - -
Prepaid items (2,450) -
Accounts payable (649) (517)
Accrued wages - -
Total adjustments (3,099) (517)
Net cash provided (used) by operating activities $ (24,474) $ (538) 122
Payroll Insurance OPEB Trust
Equipment Trust Reserve Contributions
Fund Fund Fund Fund Total
$ 218 342,418 $ 289,446 $ 140,308 $ 1,128,069 $
36,995 (95,608) (289,446) (3,942) (456,461)
- (200,064) - (136,471) (612,766)
37,213 46,746 - (105) 58,842
- - - - -
36,443 - - 62,795 -
- (21,882) - (21,882) -
36,443 (21,882) - 40,913 -
7,721 - - 7,721 -
(63,063) - - (63,063) -
(55,342) - - (55,342) -
273 - 590 136 999
273 - 590 136 999
28,120 37,213 (21,292) 45,412 31
84,057 144,628 149,257 381,028 538
$ 112,177 $ 181,841 $ 127,965 $ 426,440 569 $
$ (66,988) $ 65,440 - $ $ (105) $ (23,049)
102,585 - - 102,585 -
152 (65,440) 218 (65,070) -
- 453 - (1,997) -
10,997 13,629 - 23,460 -
22,913 - - 22,913 -
113,734 37,213 (65,440) 81,891 -
$ 46,746 $ 37,213 $ (105) - $ $ 58,842
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SINGLE AUDIT SECTION
125
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INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER

MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS
INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Crescent City, California (City), as of and for the year ended June 30, 2021, 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 31, 2021.

Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
127
< BADAWI&ASSOCIATES

CERTIFIED PUBLIC ACCOUNTANTS
Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 •Phone: 510.768.8251 • Fax: 510.768.8249 To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California

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