Agenda packet — Dublin City Council, December 20, 2022 (part 1 of 2)

December 20, 2022 Dublin City Council Regular Meeting Agenda 1

COUNCILMEMBERS City Council Chamber
Melissa Hernandez, Mayor Dublin Civic Center
Jean Josey, Vice Mayor 100 Civic Plaza
Shawn Kumagai, Councilmember Dublin, CA 94568
Dr. Sherry Hu, Councilmember www.dublin.ca.gov
Michael McCorriston, Councilmember

Regular Meeting of the

DUBLIN CITY COUNCIL

Tuesday, December 20, 2022 Location: City Council Chamber 100 Civic Plaza
Dublin, CA 94568

REGULAR MEETING 7:00 PM

Pursuant to AB 361, the City is authorized to hold public meetings via teleconferencing and to make public meetings accessible telephonically or otherwise electronically to all members of the public, without making available any physical location for the public.

Additional Meeting Procedures Available During the COVID-19 Pandemic

This City Council meeting will be broadcast live on Comcast T.V. channel 28 beginning at 7:00 p.m. This meeting will also be livestreamed at www.tv30.org and on the City’s website at: https://dublin.ca.gov/ccmeetings

Members of the public who wish to participate in the meeting electronically have the option of giving public comment via Zoom, subject to the following procedures:

 Fill out an online speaker slip available at www.dublin.ca.gov. The speaker slip will be made available at 10:00 a.m. on Tuesday, December 20, 2022. Upon submission, you will receive Zoom link information from the City Clerk. Speakers slips will be accepted until the public comment period ends, or until the public comment period on non-agenda items is closed.

 Once connected to the Zoom platform using the Zoom link information from the City Clerk, the public speaker will be added to the Zoom webinar as an attendee and muted. The speaker will be able to observe the meeting from the Zoom platform.

 When the agenda item upon which the individual would like to comment is addressed, the City Clerk will announce the speaker in the meeting when it is their time to give public comment. The speaker will then be unmuted to give public comment via Zoom.
1 December 20, 2022 Dublin City Council Regular Meeting Agenda 2

1. CALL TO ORDER

2. PLEDGE OF ALLEGIANCE

3. ORAL COMMUNICATIONS

3.1 Employee Introduction
New City of Dublin Staff member, Skyler Donn Schifano, Senior Office Assistant with the Public Works Department, will be introduced.

STAFF RECOMMENDATION:

Welcome the new City of Dublin Staff member.

Staff Report

3.2 Presentation from Caltrans regarding the project along I-680 in Alameda and Contra Costa Counties
The City Council will receive a presentation from Jack Siauw with Caltrans about the Caltrans Bay Area (District 4) I-680 Pavement Rehabilitation Project in Alameda and Contra Costa Counties which will begin this month.

STAFF RECOMMENDATION:

Receive the presentation.

3.3 Recognition of Outgoing Alameda County District Attorney Nancy O’Malley The City Council will present a commendation to outgoing Alameda County District Attorney Nancy O’Malley, in appreciation of her dedicated service to the County of Alameda and City of Dublin.

STAFF RECOMMENDATION:

Present the commendation.

Staff Report
Attachment 1 - Commendation in Recognition of Alameda County District Attorney Nancy O’Malley

3.4 Recognition of Outgoing Alameda County Sheriff Gregory Ahern The City Council will present a commendation to outgoing Alameda County Sheriff Gregory Ahern, in appreciation of his dedicated service to the County of Alameda and City of Dublin.

STAFF RECOMMENDATION:

Present the commendation.

Staff Report
Attachment 1 - Commendation in Recognition of Alameda County Sheriff Gregory Ahern

3.5 Public Comment
At this time, the public is permitted to address the City Council on non-agendized items. Please step to the podium and clearly state your name for the record. COMMENTS SHOULD NOT EXCEED THREE (3) MINUTES. In accordance with State Law, no action or discussion may ta ke place on any item not appearing on the posted agenda. The Council may respond to statements made or questions asked, or may request Staff to report back at a future meeting concerning the matter. Any member of the public may contact the City Clerk’s Office related to the proper procedure to place an item on a future City Council agenda. The 2 December 20, 2022 Dublin City Council Regular Meeting Agenda 3

exceptions under which the City Council MAY discuss and/or take action on items not appearing on the agenda are contained in Government Code Section 54954.2(b)(1)(2)( 3).

4. CONSENT CALENDAR
Consent Calendar items are typically non-controversial in nature and are considered for approval by the City Council with one single action. Members of the audience, Staff or the City Council who would like an item removed from the Consent Calendar for purposes of public input may request the Mayor to remove the item.

4.1 Approval of the December 6, 2022 Regular City Council Meeting Minutes The City Council will consider approval of the minutes of the December 6, 2022 Regular City Council Meeting.

STAFF RECOMMENDATION:

Approve the minutes of the December 6, 2022 Regular City Council Meeting.

Staff Report
Attachment 1 - December 6, 2022 Regular City Council Meeting Minutes

4.2 Acceptance of Work - Project No. ST0117, Annual Street Resurfacing Project (2021 Slurry Seal)
The City Council will consider the acceptance of the Annual Street Resurfacing Project (2021 Slurry Seal), CIP No. ST0117. The project included localized repair of failed asphalt concrete pavement, slurry seal, and pavement delineation on 81 street segments and on the Fallon Sports Park upper terrace parking lot.

STAFF RECOMMENDATION:

Adopt the Resolution Accepting the Annual Street Resurfacing Project (2021 Slurry Seal), CIP No. ST0117.

Staff Report
Attachment 1 - Resolution Accepting the Annual Street Resurfacing Project (2021 Slurry Seal), CIP No. ST0117
Attachment 2 - Project Location Map
Attachment 3 - CIP No. ST0117

4.3 Agreement with East Bay Pool Service for Pool Maintenance Services at The Wave The City Council will consider a service agreement with East Bay Pool Service for pool maintenance at The Wave.

STAFF RECOMMENDATION:

Adopt the Resolution Approving an Agreement with East Bay Pool Service for Pool Maintenance Services.

Staff Report
Attachment 1 - Resolution Approving an Agreement with East Bay Pool Service, Inc for Pool Maintenance Services
Attachment 2 - Exhibit A to the Resolution - Agreement Between the City of Dublin and East Bay Pool Service
Attachment 3 - Proposal East Bay Pool Service
Attachment 4 - Request for Proposals

4.4 Payment Issuance Report
The City Council will receive a listing of payments issued from November 1, 2022 - November 30, 2022 totaling $10,620,676.06.
3 December 20, 2022 Dublin City Council Regular Meeting Agenda 4

STAFF RECOMMENDATION:

Receive the report.

Staff Report
Attachment 1 - Payment Issuance Report for November 2022

4.5 Resolution Amending the City’s Benefit Plan
The City Council will consider proposed changes to the City’s current Personnel System.

The proposed adjustments are based on the need to revise the City’s Benefit Plan.

STAFF RECOMMENDATION:

Adopt the Resolution Amending the Benefit Plan.

Staff Report
Attachment 1 - Resolution Amending the Benefit Plan

4.6 Approval of the 2023 City Council Meeting Calendar
The City Council regularly meets the first and third Tuesday of each month for Regular City Council Meetings (Meetings). Meetings are cancelled when they conflict with City of Dublin holidays. Additionally, the City Council historically takes the first Tuesday of July and first Tuesday of August off, and traditionally meets on the second Tuesday of January, cancelling the first and third Tuesday meetings. The City Council is being asked to approve the 2023 City Council Meeting Calendar with these changes and include the cancellation of the July 18 and November 21, 2023 meetings.

STAFF RECOMMENDATION:

Approve the 2023 City Council Meeting Calendar.

Staff Report
Attachment 1 - 2023 City Council Meeting Calendar

4.7 Annual Comprehensive Financial Report (ACFR) and Annual Audit for Fiscal Year Ending June 30, 2022 and Supplemental Reports Completed by the City’s Independent Auditors
The City Council will receive the Annual Comprehensive Financial Report (ACFR) for the Fiscal Year ending June 30, 2022. This report includes financial statements prepared by Staff along with the audit prepared by Badawi and Associates, the independent auditors selected by the City Council. The ACFR is a report which encompasses information beyond minimum financial reporting requirements. The auditors have provided a "clean opinion" based on their review.

The auditors have also completed the following supplemental reports: 1) a compliance audit of Alameda County Transportation Commission Measure B Funds; 2) a compliance audit of Alameda County Transportation Commission Measure BB Funds; 3) a compliance audit of Alameda County Transportation Commission Measure F Fund Vehicle Registration Fee Program; 4) a single audit report related to Federal Grant Expenditures; and 5) a review of the City's Annual Appropriations Limit Calculation.

The reports have been reviewed by the City Council Ad-Hoc Audit Subcommittee.

STAFF RECOMMENDATION:

Receive the reports.

Staff Report
Attachment 1 - Summary - Key Information
4 December 20, 2022 Dublin City Council Regular Meeting Agenda 5

Attachment 2 - Annual Comprehensive Financial Report Fiscal Year 2021-22 Attachment 3 - Fiscal Year 2021-22 Auditors' Communication with Those Charged with Governance
Attachment 4 - Fiscal Year 2021-22 Measure B Report
Attachment 5 - Fiscal Year 2021-22 Measure BB Report
Attachment 6 - Fiscal Year 2021-22 Measure F Report
Attachment 7 - Fiscal Year 2021-22 Single Audit Report
Attachment 8 - Appropriations Limit Fiscal Year 2021-22

4.8 Authorizing Remote Meetings of City Council and City Commissions Due to Increase in COVID-19 Cases
From March 2020 through September 2021, the City conducted meetings of its legislative bodies remotely pursuant to various executive orders that suspended certain Brown Act provisions. In October 2021, the City returned to in-person meetings and the Brown Act was amended to allow for teleconferencing during a state of emergency. Under the new law, AB 361, the City can continue to conduct virtual meetings where the Governor has proclaimed a State of Emergency, or state or local health officials have imposed or recommended social distancing, if the City Council makes certain required findings.

From January 11 – February 10, 2022, and since May 3, 2022, the City Council has operated under a resolution pursuant to AB 361 authorizing teleconferenced meetings for at least 30 days. The City Council will consider adopting a resolution that would allow for virtual attendance for the next 30 days.

STAFF RECOMMENDATION:

Adopt the Resolution Finding That There is a Proclaimed State of Emergency; Finding That Meeting in Person Would Present Imminent Risks to the Health or Safety of Attendees as a Result of the State of Emergency; and Authorizing Remote Teleconferenced Meetings of the Legislative Bodies of the City of Dublin Pursuant to AB 361.

Staff Report
Attachment 1 - Resolution Finding That There is a Proclaimed State of Emergency; Finding That Meeting in Person Would Present Imminent Risks to the Health or Safety of Attendees as a Result of the State of Emergency

4.9 Delegation of Authority for Police Vehicle Procurement

The City Council will consider delegating purchasing authority of police vehicles exceeding $45,000 to the City Manager for the remainder of Fiscal Year 2022-23.

STAFF RECOMMENDATION:

Adopt the Resolution Delegating Authority to the City Manager to Purchase Police Vehicles Exceeding $45,000 for Fiscal Year 2022-23.

Staff Report
Attachment 1 - Resolution Delegating Authority to the City Manager to Purchase Police Vehicles Exceeding $45,000 for Fiscal Year 2022-23

5. WRITTEN COMMUNICATION – None.

6. PUBLIC HEARING – None.

5 December 20, 2022 Dublin City Council Regular Meeting Agenda 6

7. UNFINISHED BUSINESS – None.

8. NEW BUSINESS

8.1 Certification of November 8, 2022 Election Results The City has received, and the City Council will certify, the November 8, 2022 election results for the Office of Mayor and two City Councilmembers from the Alameda County Registrar of Voters.

STAFF RECOMMENDATION:

Adopt the Resolution Reciting the Facts of the General Municipal Election Held on November 8, 2022, Declaring the Results Thereof, and Such Other Matters as are Provided by Law.

Staff Report
Attachment 1 - Resolution Reciting the Facts of the General Municipal Election Held on November 8, 2022, Declaring the Results Thereof, and Such Other Matters as are Provided by Law
Attachment 2 - Exhibit A to the Resolution - Alameda County Registrar of Voters Certified Results of November 8, 2022 General Election

8.2 Presentation to Outgoing Councilmember Shawn Kumagai The City will make a presentation to outgoing Councilmember Shawn Kumagai, in appreciation of his dedicated service to the City.

STAFF RECOMMENDATION:

Make a presentation and receive comments from outgoing Councilmember Shawn Kumagai.

Staff Report

8.3 Administration of Oath of Office to Councilmembers-Elect Jean Josey and Kashef Qaadri and Mayor-Elect Melissa Hernandez
The Oath of Office will be administered to Councilmembers-elect Jean Josey and Kashef Qaadri and Mayor-elect Melissa Hernandez.

STAFF RECOMMENDATION:

Administer the Oath of Office to Councilmembers-elect Jean Josey and Kashef Qaadri and Mayor-elect Melissa Hernandez.

Staff Report

8.4 Selection of Vice Mayor
The City Council’s policy is to select, in December of each year, a member of the City Council to serve as Vice Mayor for a period of one year. In the absence of the Mayor, the Vice Mayor would become Mayor Pro Tempore and would assume the temporary responsibilities of the Mayor.

STAFF RECOMMENDATION:

Determine who shall serve as Vice Mayor for a one-year period, December 2022 - December 2023.

Staff Report
Attachment 1 - Resolution No. 132-22 Establishing Rules for the Selection of Vice Mayor and Repealing Resolution

6 December 20, 2022 Dublin City Council Regular Meeting Agenda 7

8.5 Mayor’s Appointment to City Commissions and Committees Following the City of Dublin’s general municipal elections in November of even- numbered years, terms expire on five of the City’s Commissions and Committees. The number of openings includes: two members, one unscheduled vacancy, and two alternates on the Planning Commission; three members, one unscheduled vacancy, and one alternate on the Heritage and Cultural Arts Commission; one member, one unscheduled vacancy, and two alternates on the Human Services Commission; three members and two alternates on the Parks and Community Services Commission; and three members and two alternates on the Senior Center Advisory Committee. New members will take office in January 2023.

STAFF RECOMMENDATION:

Confirm the Mayor’s appointments to the various commissions and committees or provide other appropriate direction.

Staff Report
Attachment 1 - Planning Commission Applications
Attachment 2 - Heritage and Cultural Arts Commission Applications Attachment 3 - Human Services Commission Applications
Attachment 4 - Parks and Community Services Commission Applications Attachment 5 - Senior Center Advisory Committee Applications

8.6 City Council Committee Appointments and Assignments Each member of the City Council represents the City of Dublin on various local and regional boards, committees, and commissions. The City Council will consider confirming the Mayor’s proposed appointments.

STAFF RECOMMENDATION:

Adopt the Resolution Confirming the Mayor’s Appointments to Various Local and Regional Boards, Committees, and Commissions; and direct Staff to notify affected agencies, as appropriate.

Staff Report
Attachment 1 - Resolution Confirming the Mayor’s Appointments to Various Local and Regional Boards, Committees, and Commissions
Attachment 2 - Exhibit A to the Resolution – Mayor’s Recommendation for City Council Appointments and Assignments

9. OTHER BUSINESS
Brief information only reports from City Council and/or Staff, including committee reports and reports by City Council related to meetings attended at City expense (AB1234).

10. ADJOURNMENT

This AGENDA is posted in accordance with Government Code Section 54954.2(a)

If requested, pursuant to Government Code Section 54953.2, this agenda shall be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 (42 U.S.C. Section 12132), and the federal rules and regulations adopted in implementation thereof. To make a request for disability- 7 December 20, 2022 Dublin City Council Regular Meeting Agenda 8

related modification or accommodation, please contact the City Clerk’s Office (925) 833-6650 at least 72 hours in advance of the meeting.

Mission

The City of Dublin promotes and supports a high quality of life, ensures a safe and secure environment, fosters new opportunities, provides equity across all programs, and champions a culture of diversity and inclusion.

8 STAFF REPORT

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Agenda Item 3.1
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Employee Introduction
Prepared by: Sarah Monnastes, Human Resources Director
EXECUTIVE SUMMARY:

New City of Dublin Staff member, Skyler Donn Schifano, Senior Office Assistant with the Public Works Department, will be introduced.

STAFF RECOMMENDATION:

Welcome the new City of Dublin Staff member.

FINANCIAL IMPACT:

None.

DESCRIPTION:

New City of Dublin Staff member, Skyler Donn Schifano, Senior Office Assistant with the Public Works Department, will be introduced.

STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:

None.
9 STAFF REPORT

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Agenda Item 3.3
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Recognition of Outgoing Alameda County District Attorney Nancy O’Malley Prepared by: Marsha Moore, MMC, City Clerk
EXECUTIVE SUMMARY:

The City Council will present a commendation to outgoing Alameda County District Attorney Nancy O’Malley, in appreciation of her dedicated service to the County of Alameda and City of Dublin.

STAFF RECOMMENDATION:

Present the commendation.

FINANCIAL IMPACT:

None.

DESCRIPTION:

Alameda County District Attorney Nancy O’Malley first joined the Office of the District Attorney in 1984, working her way from attorney to Chief Assistant District Attorney in 1999. In 2009, she was appointed District Attorney, and elected to the position in 2010. She is the first woman to serve as Alameda County’s elected District Attorney.

District Attorney O’Malley brought new and innovative programs to Alameda County during her time in office, including model responses for identify theft, real estate fraud, truancy, environmental protection, and sexual assault and domestic violence.

Under District Attorney O’Malley’s leadership, theAlameda County District Attorney’s Office has provided service to keep the communities of Alameda County and the City of Dublin safe, has worked to improve the painful experience for victims of crime. The City Council will recognize District Attorney O’Malley as she finishes her service as the Alameda County District Attorney. 10

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STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:
1) Commendation in Recognition of Alameda County District Attorney Nancy O’Malley 11 Attachment 1

A COMMENDATION OF THE CITY COUNCIL

CITY OF DUBLIN, CALIFORNIA
Alameda County District Attorney Nancy E. O’Malley
WHEREAS, Nancy E. O’Malley is the first woman to serve as Alameda County’s elected District Attorney and is known as a leader throughout California and the country for her innovation and vision; and WHEREAS, since joining the Alameda County District Attorney’s Office in 1984, District Attorney O’Malley rose through the ranks to become Chief Assistant District Attorney in 1999 until her appointment by the Alameda County Board of Supervisors in September 2009 and subsequent elections to the position of District Attorney in 2010, 2014 and 2018; and WHEREAS, throughout her career, District Attorney O’Malley has been a strong advocate for victims’ rights and committed to doing all she can to improve the experience for victims of crime in Alameda County by prosecuting hundreds of felony matters ranging from child sexual assault to domestic violence and murder; and
WHEREAS, District Attorney O’Malley created the “Alameda County Family Justice Center (ACFJC)” in 2005 which has provided thousands of victims of domestic violence, sexual assault, child sexual abuse, elder abuse, and human exploitation and trafficking with a range of services, and has received numerous awards for excellence; and
WHEREAS, District Attorney O’Malley founded the “Human Exploitation and Trafficking (HEAT) Unit” in 2005 and launched the “HEAT Watch Program” in 2010, which is the first of its kind in California and unites multiple agencies in the fight against human trafficking; and WHEREAS, the City of Dublin applauds District Attorney O’Malley for her integral work serving Alameda County, but particularly for her work serving vulnerable populations.

NOW, THEREFORE, BE IT RESOLVED that the Dublin City Council does hereby commend District Attorney Nancy E. O’Malley on this 20th day of December 2022, for her 38 years of expertise and support for Alameda County, California and the United States of America.

DATED: December 20, 2022

Mayor Melissa Hernandez Vice Mayor Jean Josey

Councilmember Shawn Kumagai Councilmember Sherry Hu Councilmember Michael McCorriston 12 STAFF REPORT

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Agenda Item 3.4
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Recognition of Outgoing Alameda County Sheriff Gregory Ahern Prepared by: Marsha Moore, MMC, City Clerk
EXECUTIVE SUMMARY:

The City Council will present a commendation to outgoing Alameda County Sheriff Gregory Ahern, in appreciation of his dedicated service to the County of Alameda and City of Dublin.

STAFF RECOMMENDATION:

Present the commendation.

FINANCIAL IMPACT:

None.

DESCRIPTION:

Alameda County Sheriff Gregory Ahern started his career with the Alameda County Sheriff’s Office as a Deputy Sheriff in 1980. In 2007, he was sworn in as the 22nd Sheriff of Alameda County. Sheriff Ahern spent the early years in his career serving with Dublin Police Services as a Deputy Sheriff and later as a Patrol Watch Sergeant.

During his career, Sheriff Ahern has been involved in the implementation of many programs including the Youth and Family Services Bureau, Drug Education and Enforcement programs, Cold Case DNA Unit, Driving Under the Influence Enforcement Unit, and was a coordinator of the Strategic Planning process for the future health of the Alameda County Sheriff’s Office.

Under Sheriff Ahern’s leadership, the Alameda County Sheriff’s Officehas provided quality service to keep the communities of Alameda County and the City of Dublin safe. The City Council will recognize Sheriff Ahern as he finishes his service as the Alameda County Sheriff. 13

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STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:
1) Commendation in Recognition of Alameda County Sheriff Gregory Ahern 14 Attachment 1

A COMMENDATION OF THE CITY COUNCIL

CITY OF DUBLIN, CALIFORNIA
Alameda County Sheriff Gregory Ahern
WHEREAS, Sheriff Gregory Ahern started his career with the Alameda County Sheriff’s Office as a Deputy Sheriff in 1980 and was sworn in as the 22nd Sheriff of Alameda County in 2007; and
WHEREAS, Sheriff Ahern was one of the first officers to serve the City of Dublin through Alameda County Sheriff’s Office in 1982 when Dublin became incorporated; and
WHEREAS, Sheriff Ahern has been actively involved in the development and implementation of programs that have been beneficial to the residents of Alameda County, including the Youth and Family Services Bureau, Drug Education and Enforcement programs, Cold Case DNA Unit, D.U.I. Enforcement Unit, and the coordinator of the Strategic Planning process for the future health of the organization; and WHEREAS, the Urban Shield tactical training exercises were initiated by Sheriff Ahern in order to provide training to several thousand first responders each year in order to test the skills, tactics, and equipment of the participating tactical teams as well as the first responders’ ability to coordinate and sustain law enforcement, medical, and emergency services in event of a large-scale attack or natural disaster; and WHEREAS, Sheriff Ahern has been involved in two major cases in Dublin regarding Ilene Misheloff in 1989 and Deputy John Monego, in 1998; and
WHEREAS, the City of Dublin applauds Sheriff Ahern’s impactful work providing quality service to keep the communities of the Alameda County, and particularly the City of Dublin, safe.

NOW, THEREFORE, BE IT RESOLVED that the Dublin City Council does hereby commend Sheriff Gregory Ahern on this 20 th day of December 2022, for his 42 years of service in Dublin, Alameda County, California, and the United States.

DATED: December 20, 2022

Mayor Melissa Hernandez Vice Mayor Jean Josey

Councilmember Shawn Kumagai Councilmember Sherry Hu Councilmember Michael McCorriston 15 STAFF REPORT

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Agenda Item 4.1
EXECUTIVE SUMMARY:

The City Council will consider approval of the minutes of the December 6, 2022 Regular City Council Meeting.

STAFF RECOMMENDATION:

Approve the minutes of the December 6, 2022 Regular City Council Meeting.

FINANCIAL IMPACT:

None.

DESCRIPTION:

The City Council will consider approval of the minutes of the December 6, 2022 Regular City Council Meeting.

STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:
1) December 6, 2022 Regular City Council Meeting Minutes DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Approval of the December 6, 2022 Regular City Council Meeting Minutes Prepared by: Marsha Moore, MMC, City Clerk
16 MINUTES OF THE CITY COUNCIL

OF THE CITY OF DUBLIN
Regular Meeting: December 6, 2022

DUBLIN CITY COUNCIL MINUTES

REGULAR MEETING
December 6, 2022
Attachment1
The following are minutes of the actions taken by the City of Dublin City Council. A full video recording of the meeting with the agenda items indexed and time stamped is available on the City’s website at:https://dublin.ca.gov/ccmeetings
REGULAR MEETING 7:00 PM
A Regular Meeting of the Dublin City Council was held on Tuesday, December 6, 2022, in the City Council Chamber. The meeting was called to order at 7:00 PM, by Mayor Hernandez. 1) CALL TO ORDER
Attendee Name Status
Melissa Hernandez, Mayor Present
Jean Josey, Vice Mayor Present
Shawn Kumagai, Councilmember Present
Michael McCorriston, Councilmember Present
Dr. Sherry Hu, Councilmember Present
2) PLEDGE OF ALLEGIANCE
3) ORAL COMMUNICATIONS

3.1) Presentation of Banners to 2022 Military Banner Program Honorees The City Council presented the 2022 Military Banner Program honorees with their individual banners.

3.2) Public Comment
Ashwini Kadam provided public comment.
4) CONSENT CALENDAR

4.1) Approved the November 15, 2022 Regular City Council Meeting Minutes.

4.2) Adopted Resolution No. 138-22 titled, “Approving a Contract Instructor Services Agreement with Akshay Arora dba Arora Tennis and Fitness, for Recreation Services.” 17 DUBLIN CITY COUNCIL MINUTES

REGULAR MEETING
December 6, 2022

4.3) Adopted Resolution No. 139-22 titled, “Adopting the Ticket Distribution Policy to Conform with Section 18944.1 of Title 2, California Code of Regulations, as Adopted by the Fair Political Practices Commission.”

4.4) Received the report and Adopted Resolution No. 140-22 titled, “Making Findings Regarding Unexpended Traffic Impact Fees for Fiscal Year 2021-22.”

4.5) Adopted Resolution No. 141-22 titled, “Amending and Restating the Bylaws and Rules of Procedure for the Senior Center Advisory Committee and Heritage and Cultural Arts Commission.”

4.7) Adopted Resolution No. 142-22 titled, “Approving the Second Amendment to the Contractor Services Agreement with Metro Security Services for Security Services.”

4.9) Waived the readings and adopted Ordinance No. 16-22 titled, “Approving Amendments to the Planned Development Zoning Stage 1 Development Plan and Approving a Stage 2 Development Plan For Sites D-2 And E-2 Of The Dublin Transit Center (APNs: 986-0034-012-00 AND 986-0034-014-00) (PLPA-2022-00036)” and Ordinance No. 17-22 titled, “Approving Amendments to the Planned Development Zoning Stage 1 Development Plan and Approving A Stage 2 Development Plan for Hacienda Crossings Shopping Center (APNs: 986-0008-009-00 AND 986-0008-010- 00) (PLPA-2022-00036).”

4.10) Adopted Resolution No. 143-22 titled, “Approving an Agreement for On-Call Community Workforce Agreement Administration and Implementation Services with Workforce Integrity and Training Solutions, LLC.”

4.11) Received the Fiscal Year 2022-23 1 st Quarter Financial Review Report and approved the budget change.

4.12) Adopted Resolution No. 144-22 titled, “Finding That There is a Proclaimed State of Emergency; Finding that Meeting in Person Would Present Imminent Risks to the Health or Safety of Attendees as a Result of the State of Emergency; and Authorizing Remote Teleconferenced Meetings of the Legislative Bodies of the City of Dublin Pursuant to AB 361.”
On a motion by Councilmember McCorriston, seconded by Councilmember Kumagai, and by unanimous vote, the City Council adopted the Consent Calendar items, except items 4.6 and

4.8. RESULT: ADOPTED [UNANIMOUS]
MOVED BY: Michael McCorriston, Councilmember
SECOND: Shawn Kumagai, Councilmember
AYES: Hernandez, Josey, Kumagai, McCorriston, Hu
18 DUBLIN CITY COUNCIL MINUTES

REGULAR MEETING
December 6, 2022

4.6) “Go, Park, Read!” Little Library Temporary Public Art Project – Design Selection Item 4.6 was pulled from consent by Councilmember Hu for further discussion.

On a motion by Councilmember Hu, seconded by Vice Mayor Josey, and by unanimous vote, the City Council approved the Heritage and Cultural Arts Commission’s recommendations for the “Go, Park, Read!” Little Library Temporary Public Art Design Proposals.

4.8) SCS Dublin (PLPA-2022-00005)
Item 4.8 was pulled from consent by Councilmember Hu to recuse herself due to her residence being within 500 feet of the SCS property, and therefore did not vote on this item.

On a motion by Councilmember Kumagai, seconded by Councilmember McCorriston, with the recusal of Councilmember Hu and by a four-to-zero-to-one vote, the City Council waived the readings and adopted Ordinance No. 14-22 titled, “Amending the Zoning Map and Approving a Planned Development Zoning District with Stage 1 and Stage 2 Development Plans for the SCS Dublin Project (PLPA-2022-00005) (APNs 985-0051-004, 985-0051-005, 985-0051-006, 985- 0052-024, And 985-0052-025)” and Ordinance No. 15-22 titled, “Approving a Development Agreement Between The City of Dublin and SCS Development Company Related to the SCS Dublin Project (PLPA-2022-00005) (APNs 985-0051-004, 985-0051-005, 985-0051-006, 985- 0052-024, and 985-0052-025).”
5) WRITTEN COMMUNICATION – None.
6) PUBLIC HEARING – None.
7) UNFINISHED BUSINESS – None.

RESULT: ADOPTED [UNANIMOUS]
MOVED BY: Dr. Sherry Hu, Councilmember
SECOND: Jean Josey, Vice Mayor
AYES: Hernandez, Josey, Kumagai, McCorriston, Hu
RESULT: ADOPTED [UNANIMOUS]
MOVED BY: Shawn Kumagai, Councilmember
SECOND: Michael McCorriston, Councilmember
AYES: Hernandez, Josey, Kumagai, McCorriston
RECUSE: Hu
19 DUBLIN CITY COUNCIL MINUTES

REGULAR MEETING
December 6, 2022
8) NEW BUSINESS

8.1) Approval of Conceptual Plan for Jordan Ranch Neighborhood Square The City Council received a presentation on the conceptual plan for Jordan Ranch Neighborhood Square.

On a motion by Councilmember Hu, seconded by Vice Mayor Josey, and by unanimous vote, the City Council approved the conception plan for Jordan Ranch Neighborhood Square - "The Forest" (CIP No. PK0322).

RESULT: ADOPTED [UNANIMOUS]
MOVED BY: Dr. Sherry Hu, Councilmember
SECOND: Jean Josey, Vice Mayor
AYES: Hernandez, Josey, Kumagai, McCorriston, Hu
9) OTHER BUSINESS
The City Council and Staff provided brief information-only reports, including committee reports and reports by City Council related to meetings attended at City expense (AB1234). 10) ADJOURNMENT
Mayor Hernandez adjourned the meeting at 7:46 p.m.

Mayor
ATTEST:

City Clerk
20 STAFF REPORT

CITY COUNCIL

Page 1 of 3 ends

Agenda Item 4.2
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Acceptance of Work – Project No. ST0117, Annual Street Resurfacing Project (2021 Slurry Seal)
Prepared by: William Wahbeh, Associate Civil Engineer
EXECUTIVE SUMMARY:

The City Council will consider the acceptance of the Annual Street Resurfacing Project (2021 Slurry Seal), CIP No. ST0117. The project included localized repair of failed asphalt concrete pavement, slurry seal, and pavement delineation on 81 street segments and on the Fallon Sports Park upper terrace parking lot.

STAFF RECOMMENDATION:

Adopt the Resolution Accepting the Annual Street Resurfacing Project (2021 Slurry Seal), CIP No.

ST0117.

FINANCIAL IMPACT:

The Annual Street Resurfacing Project (2021 Slurry Seal), CIP No. ST0117, is complete and the project funding and cost were as follows:

Project Funding Source
General Fund $67,957
State Gas Tax Fund $1,094,584
Measure B Sales Tax Local Streets Fund $500,000
Measure BB Sales Tax Local Streets Fund $104,020
Road Maintenance & Rehab Account (RMRA) $973,961
Local Recycling Programs $4,360
Mitigation Contributions $45,980
Fallon Sports Park Phase 3 – CIP No. PK0119 $70,500
Total Funding $2,861,362
21

Page 2 of 3 ends

Estimated Expenditures
Construction Contract with Change Orders $1,238,324
Contract Services, Design, Salary, and Testing $231,727 Total Expenditures $1,470,051
Estimated Project Balance $1,391,311
Upon the City Council’s acceptance of the project, the remaining budget of $1,391,311 will be retained within the Annual Street Resurfacing Project for use on the Dublin Boulevard Rehabilitation Project.

DESCRIPTION:

On July 15, 2021, the City Manager awarded a contract for the Annual Street Resurfacing Project (2021 Slurry Seal) with American Asphalt Repair & Resurfacing Co., Inc. for $1,026,323. The slurry seal program provides for the preventative maintenance of our local streets and roads. As streets begin showing wear and stress cracks, it is important to seal the cracks to keep water from getting under the street pavement. Slurry seal is a preventative maintenance technique used to prolong the life of asphalt concrete surfacing. The seal coat consists of a sand/oil mixture which seals cracks and provides a new, uniform wearing surface.

The project consisted of localized repair of failed asphalt concrete pavement, slurry seal, and pavement delineation on 81 street segments as shown on the Location Map (Attachment 2). The total project included approximately 2.3 million square feet of slurry seal, approximately 28,500 square feet of pavement “hot mix asphalt” dig-out repairs, and approximately 15,600 square feet of resurfacing.

On July 19, 2022, the City Council approved increasing the contract change order authority of the City Manager for American Asphalt Repair & Resurfacing Co., Inc. to resurface and restripe the upper terrace parking lot at Fallon Sports Park, using available budget from Fallon Sports Park – Phase 3 (CIP No. PK0119). The additional work included cleaning and preparing the existing asphalt surface for application of a sand/oil slurry seal, new pavement delineation and markings, repair of wheel stops, and new signage.

Staff has determined that the project is complete and recommends that the City Council accept the project and begin the warranty period. The estimated remaining project budget of $1,391,311 will be retained within the Annual Street Resurfacing Project budget for use on the Dublin Boulevard Rehabilitation Project.

STRATEGIC PLAN INITIATIVE:

None.
22

Page 3 of 3 ends

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted. A courtesy copy of this report was sent to American Asphalt Repair & Resurfacing Co., Inc.

ATTACHMENTS:
1) Resolution Accepting the Annual Street Resurfacing Project (2021 Slurry Seal), CIP No. ST0117 2) 2021 Slurry Seal, Project Location Map
3) CIP No. ST0117
23 Attachment 1
Reso. No. XX-22, Item X.X, Adopted XX/XX/22 Page 1 of 1 RESOLUTION NO. XX - 22

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF DUBLIN
ACCEPTING THE ANNUAL STREET RESURFACING PROJECT (2021 SLURRY SEAL), CIP No. ST0117
WHEREAS, on July 15, 2021, the City of Dublin entered into a contract with American Asphalt Repair & Resurfacing Co., Inc. to perform Project No. ST0117, Annual Street Resurfacing Project (2021 Slurry Seal); and
WHEREAS, on July 19, 2022, the City Council approved additional improvements to resurface and restripe the upper terrace parking lot at Fallon Sports Park, using available budget from Fallon Sports Park – Phase 3 (CIP No. PK0119); and WHEREAS, said improvements have been completed in accordance with plans and specifications, and any approved modifications thereof, to the satisfaction of the City Engineer of the City of Dublin; and
WHEREAS, as a condition of the contract, American Asphalt Repair & Resurfacing Co., is required to warranty the improvements for a period of one year following acceptance of the work by the City of Dublin and maintain a maintenance bond in the amount of 10% of the final contract value.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby accept the 2021 Slurry Seal Project improvements, Project No. ST0117 and authorize Staff to file a Notice of Completion with Alameda County.

BE IT FURTHER RESOLVED that the City Council of the City of Dublin does hereby authorize the City Manager or designee to release the retention, if after 35 days of filing the Notice of Completion there are no subcontractor claims.

BE IT FURTHER RESOLVED that the City Council of the City of Dublin does hereby authorize the City Manager or designee to release the maintenance bond at the end of the one- year warranty period.
{Signatures on the following page}
24 Attachment 1
Reso. No. XX-22, Item X.X, Adopted XX/XX/22 Page 2 of 1 PASSED, APPROVED AND ADOPTED this 20th day of December 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Mayor
ATTEST:
_________________________________
City Clerk
25 of 58
ST0117

CITY OF DUBLIN
PROJECT NO. ST0117

ANNUAL STREET RESURFACING
"2021 SLURRY SEAL"
NOTE: CONTRACTOR'S LICENSE

TASSAJARA RD
BASE REPAIR, CRACK SEAL, SLURRY SEAL, AND STRIPING.

DUBLIN BLVD

FALLON RD

CENTRAL PKWY

POSITANO PKWY

GLEASON DR
W Wahbeh
Attachment 2
26 of 58ST0117
CITY OF DUBLINPROJECT NO. ST0117ANNUAL STREET RESURFACING"2021 SLURRY SEAL" GRIND (2 1/2") AND OVERLAY (2 1/2") WITH HMA, BASE REPAIRS, AND STRIPING.

INTERSTATE 680SAN RAMON RDW VOMAC RD

VILLAGE PKWY

PEPPERTREE RD
INTERSTATE 580

AMADOR VALLEY BLVD
BASE REPAIR, CRACK SEAL, SLURRY SEAL, AND STRIPING.

TAMARACK DR
NOTE: CONTRACTOR'S LICENSE
W Wahbeh
27 Number ST0117 Program STREETS
PRIOR
YEARS
2021-2022
BUDGET 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 FUTURE

YEARS TOTALS
9100 $83,320 $73,195 $35,360 $35,360 $35,360 $35,360 $35,360 $333,315 9200 $1,178,945 $650,400 $340,000 $340,000 $340,000 $360,000 $360,000 $3,569,345 9400 $6,774,286 $2,028,561 $2,017,401 $1,917,401 $1,917,401 $2,170,601 $2,170,601 $18,996,252 9500 $3,366 $38,706 $7,120 $7,120 $7,120 $8,000 $8,000 $79,432 $8,039,917 $2,790,862 $2,399,881 $2,299,881 $2,299,881 $2,573,961 $2,573,961 $22,978,344 PRIOR
YEARS
2021-2022
BUDGET 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 FUTURE

YEARS TOTALS
1001 $400,043 $67,957 $468,000
2201 $3,068,518 $1,094,584 $525,920 $600,920 $725,920 $800,000 $800,000 $7,615,862 2204 $984,999 $500,000 $300,000 $1,784,999
2205 $300,000 $300,000
2214 $1,702,000 $104,020 $450,000 $575,000 $450,000 $650,000 $650,000 $4,581,020 General Fund

ANNUAL STREET RESURFACING

ESTIMATED COSTS
Measure B Sales Tax - Local Streets
Fund (ACTC)
Salaries & Benefits

FUNDING SOURCE
Contract Services
Improvements
Miscellaneous
TOTAL
State Gas Tax
2022-2027 CAPITAL IMPROVEMENT PROGRAM
Measure BB Sales Tax - Local
Streets Fund (ACTC)
Measure B Sales Tax - Bike &
Pedestrian Fund (ACTC)

PROJECT DESCRIPTION
This project provides for the design and construction of a variety of pavement resurfacing treatments, from slurry seal to major rehabilitation and reconstruction of streets and resurfacing of bridge decks. The project also includes installation of new or upgrades of existing ADA curb ramps on roads that are reconstructed or receive an asphalt concrete overlay. Streets are selected for improvements based on the City's Pavement Management System to optimize the pavement condition in relation to available budget. The City owns and maintains approximately 147 centerline miles of streets.

The Metropolitan Transportation Commission groups Pavement Condition Index (PCI) ratings into the following categories: 80-100 V ery Good-Excellent; 70-79 Good, 60-69 Fair, 50-59 At Risk, 25-49 Poor, and 0-24 Failed. The City of Dublin is rated very good with a rolling three-year average PCI of 81.

This annual Resurfacing Program is primarily funded by Alameda County Transportation Commission Measure B/BB funds, SB-1, and Gas Tax. This program protects the substantial investment the City has in the public street system.

ANNUAL OPERATING IMPACT: None
MANAGING DEPARTMENT: Public Works
Attachment 3
28 PRIOR
YEARS
2021-2022
BUDGET 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 FUTURE

YEARS TOTALSFUNDING SOURCE
2215 $304,500 $304,500
2216 $82,500 $82,500
2220 $1,041,717 $973,961 $1,123,961 $1,123,961 $1,123,961 $1,123,961 $1,123,961 $7,635,483 2304 $155,640 $4,360 $160,000
4309 $45,980 $45,980
$8,039,917 $2,790,862 $2,399,881 $2,299,881 $2,299,881 $2,573,961 $2,573,961 $22,978,344

ANNUAL OPERATING IMPACT
TOTAL
Road Maint. & Rehab. Account
(RMRA)
Mitigation Contributions
Measure BB Sales Tax - Bike &
Pedestrian Fund (ACTC)
Measure B Grants
Local Recycling Programs
29 STAFF REPORT

CITY COUNCIL

Page 1 of 2 ends

Agenda Item 4.3
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Agreement with East Bay Pool Service for Pool Maintenance Services at The Wave
Prepared by: Dustin Stene, Recreation Supervisor
EXECUTIVE SUMMARY:

The City Council will consider a service agreement with East Bay Pool Service for pool maintenance at The Wave.

STAFF RECOMMENDATION:

Adopt the Resolution Approving an Agreement with East Bay Pool Service for Pool Maintenance Services.

FINANCIAL IMPACT:

Award of the East Bay Pool Service agreement will result in a cost not to exceed $128,520 per calendar year, which includes $107,100 for pool maintenance plus a 20% contingency of $21,420 for additional repairs as needed. The total not-to-exceed contract amount is $385,560. There is sufficient funding in Fiscal Year 2022-23 budget, and funding for the subsequent years will be included in the future budget processes.

DESCRIPTION:

The current pool maintenance contract expires on December 31, 2022, and a Request for Proposals (RFP) for services in the coming year was released on October 31, 2022. Staff distributed the RFP to 12 local vendors and received two bids. East Bay Pool Service submitted a proposal that aligns with the City’s needs for monthly pool maintenanceand was the lowest bid received.

East Bay Pool Service has over 25 years of experience, having maintained the Dublin Swim Center for over 20 years before it closed. Additionally, East Bay Pool Service currently maintains The 30

Page 2 of 2 ends

Wave and has worked diligently to repair and replace heaters, pumps, filters, tile, plaster, drains/equalizers, handrails, and plumbing since the season opening. Staff has been satisfied with the quality of work provided.

Staff is recommending a three-year service agreement for pool maintenance, expiring on December 31, 2025, with the option of two, one-year extensions. The cost detail is summarized in the table below.

Table 1: East Bay Pool Service Cost Detail
East Bay
Pool Service
May-September (5 Months) $10,500/month
October-April (7 Months) $7,800/month
As-Needed Maintenance and Repairs $110/hour
Emergency Response Time 1 Hour
Contingency $21,420
Total Cost $128,520
STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

A copy of the Staff Report was provided to East Bay Pool Service, and the City Council Agenda was posted.

ATTACHMENTS:
1) Resolution Approving an Agreement with East Bay Pool Service for Pool Maintenance Services 2) Exhibit A to the Resolution - Agreement Between the City of Dublin and East Bay Pool Service 3) Proposal - East Bay Pool Service
4) Request for Proposals
31 Attachment 1
Reso. No. XX-22, Item X.X, Adopted XX/XX/22 Page 1 of 1 RESOLUTION NO. XX - XX

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF DUBLIN

APPROVING AN AGREEMENT WITH EAST BAY POOL SERVICE FOR POOL

MAINTENANCE SERVICES
WHEREAS, Staff issued a Request for Proposals for pool maintenance services at The Wave; and
WHEREAS, East Bay Pool Service was found to provide the most cost-effective services and aligns with the City’s needs for monthly pool maintenance services; and WHEREAS, East Bay Pool Service has over 25 years of experience, and Staff has been satisfied with the quality of pool maintenance services provided in the past; and WHEREAS, East Bay Pool Service is prepared to complete the work outlined in the Scope of Services.

NOW, THEREFORE BE IT RESOLVED, the City Council of the City of Dublin does hereby approve the Agreement with East Bay Pool Service attached hereto as Exhibit A in an amount not to exceed $385,560 through December 31, 2025.

BE IT FURTHER RESOLVED that the City Manager is authorized to execute the agreement, and make any necessary, non-substantive changes to carry out the intent of this Resolution.

PASSED, APPROVED AND ADOPTED this 20th day of December 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Mayor
ATTEST:
_________________________________
City Clerk
32 ATTACHMENT 2
33

PWLR 10042894
48

57 Attachment 3
58 59
60 REQUEST FOR PROPOSALS
Swimming Pool Maintenance for Aquatic Facilities
City of Dublin
Proposals must be received by: November 7th, 2022, before 4:00 pm Dustin Stene, Recreation Supervisor
100 Civic Plaza
City of Dublin, CA 94568
• Proposals will be evaluated on the following: a) qualifications and specific experience of key project team members. , b) quality and completeness of the proposal, c) experience with engagement of similar scope and complexity d), satisfaction of previous clients e) cost of providing the contractor services for this project.

Attachment 4
61 Request for Proposal
For
Pool Maintenance Services

Overview

The City of Dublin is requesting proposals for pool and basic waterslide maintenance services for the award winning, 31,000 square-foot Wave Aquatic Center located at Emerald Glen Park in Dublin,California. The boardwalk-themed waterpark includes a six-waterslide tower featuring two speed slides, an aquatic play structure (splash zone), a sports pool, and an indoor natatorium making this facility a great attraction year-round. The maintenance services requested include regularly scheduled pool cleaning, water chemistry, equipment monitoring, and pool maintenance with as-needed services for the contract period beginning January 1, 2023, through December 31, 2025 with option of two one-year extensions.

Project Description

Unless otherwise specified (daily, weekly, annually, etc.), the required maintenance and ser vice frequency for the Wave is reflected in the following scope of services.

The Wave includes the following amenities:

1. Indoor Natatorium – a 160,000 gallon, 6-lane indoor 25-yard pool with three shallow water teaching bays, heated to 82-84 degrees

2. Paul McCreary Outdoor Pool - a 286,006 gallon, 11-lane 25-yard pool, heated to 82-84 degrees

3. A 11,385 gallon waterslide tower featuring six waterslides, including two speed slides and five runouts

4. A 27,698 gallon aquatic play structure (splash zone) including two children’s waterslides with independent runouts and multiple spray features

The City is seeking proposals from qualified pool maintenance providers interested in handling the regular ongoing pool maintenance as follows:

I. SCOPE OF SERVICES
A. NATATORIUM (Indoor Pool)

62 1. Description of pool
a) 160,000 gallons
b) 6,900 square foot surface area
c) 6 - 25 yard lanes; 3 shallow teaching bays

2. Proposed Operational Schedule
a) Year Round
b) 7 Days per Week

3. Daily Services
a) Test water chemistry at pool edge
b) Test water chemistry at chemical controller and calibrate units as needed, document all results and adjustments
c) Add and/or adjust chemicals as needed
d) Check pool temperature and adjust to maintain an optimal temperature of 82 to 84 degrees
e) Empty/clean all skimmer baskets, vacuum pump strainers, and flow
indicator filters
f) Skim pool and clean gutters

4. Weekly Services
a) Fully vacuum one time per week
b) Record usage of UV light filter
c) Record usage of heater
d) Test total alkalinity and calcium hardness

5. Bi-weekly Services
a) Inspect handrails and tiles surrounding pool
b) Backwash Filters (or more often as needed)

B. CHILDREN’S PLAY POOL (Splash Zone)

1. Description of pool
a) Includes a WhiteWater Aqua Play structure and a variety of interactive play features
b) 27,698 gallons
c) One circulation pump
d) One spray feature pump
e) One water slide pump
f) 4,945 square foot surface area

2. Proposed Operational Schedule
a) May 1 through October 31
b) 7 days per week

63 3. Pre-Operation
a) Inspect and repair spray water features
b) Inspect and repair non-water features such as netting, palm trees, and railings
c) Inspect large tipping bucket assembly

4. Daily Services
a) Test water chemistry
b) Test water chemistry at chemical controllers and calibrate units as needed, document all results and adjustments
c) Add and/or adjust chemicals as needed
d) Check pool temperature and adjust to maintain an optimal temperature of 78 to 80 degrees
e) Empty/clean all skimmer baskets and vacuum pump strainers, and flow
indicator filters
f) Skim pool and clean gutters
g) Check operating pressure and flow to all effects
h) Visually inspect climbing and safety nets

5. Weekly Services
a) Vacuum entire pool biweekly from April thru October and Weekly November thru March
b) Test total alkalinity and calcium hardness
c) Inspect Aqua Play-1 Single and 2 tandem waterslides
d) Check operation of jets and nozzles, clean and grease as required e) Record usage of heater
f) Check valve operating assemblies

6. Bi-weekly Services
a) Backwash Filters (or more often as needed)
b) Inspect tile and gutters surrounding pool
c) Check operation of nozzles

64 7. End of Season – October 31
a) Drain Play Structure for maintenance and repairs if required b) Inspect entire structure and submit a report with cost estimates for any
repairs needed
c) Clean components as needed
d) Inspect paint and/or galvanizing and submit a report with cost estimates
for any repairs needed, documentation for all repairs that include who made the repairs, the date, and the scope of work should be submitted within five business days.
e) Remove, label, and store small parts
f) Inspect large tipping bucket assembly

C. WATERSLIDE MAINTENANCE

1. Description
a) One circulation pump
b) Three waterslide pumps for slide tower slides
c) 11,385 gallons

2. Proposed Operational Schedule
a) May 1 through October 31
b) 7 days per week

3. Daily Services
a) Test the water chemistry
b) Test the water chemistry at chemical controllers and calibrate units as needed document all results and adjustments
c) Add and/or adjust chemicals as needed
d) Check pool temperature and make adjustments to keep at suggested temperature of 78 to 80 degrees
e) Empty/clean all skimmer baskets, vacuum pump strainers, and flow indicator filters
f) Skim all runout lanes
g) Check all runout lanes for algae and take necessary steps to remedy

4. Weekly Services
a) Test total alkalinity and calcium hardness
b) Weekly capsule slide mechanical inspection per manufacturer recommendation
c) Weekly draining of air compressor for drop slide

65 5. Bi-weekly Services
a) Backwash Filters (or more often as needed)

D. PAUL McCREARY OUTDOOR POOL (Competitive Sports Pool)

1. Description
a) 286,006 gallons
b) 6,173 square foot surface area
c) 11 lanes

2. Proposed Operational Schedule
a) Year Round
b) 7 Days per Week

3. Daily Services
a) Test the water chemistry at chemical controllers and calibrate units as needed, document all results and adjustments
b) Add and/or adjust chemicals as needed
c) Check pool temperature and adjust to keep at suggested temperature of 82 – 84 degrees
d) Empty/clean all skimmer baskets, vacuum pump strainers, and flow
indicator filters
e) Skim the pool and clean gutters
f) Check for algae and take necessary steps to remedy

4. Weekly Services
a) Fully vacuum pool two times per week
b) Uncover and recover the pool as needed
c) Test total alkalinity and calcium hardness
d) Record usage of heaters

5. Bi-weekly Services
a) Inspect tile, handrails, and gutters surrounding pool b) Test ADA chair lift
c) Backwash filters (or more often as needed)

E. GENERAL MAINTENANCE
a) Check all pools for algae and take necessary steps to remedy b) Other preventative maintenance
c) Inventory pool chemicals
d) General upkeep of the high-rate sand filters for each circulation system
e) Check flow meters and pressure gauges
f) Complete and submit checklists and maintenance reports

66 F. OTHER MAINTENANCE AND REPAIR SERVICE
a) On-call availability when a maintenance or repair situation occurs b) Maximum response time of 30 minutes when maintenance issues occur during operational hours and impact the use of a pool or attraction.
c) Response time of 24 hours or less when maintenance issues do not impact the use of a pool or attraction

G. SERVICE FREQUENCY
a) October 1 through April 30
(1) 6 days per week Monday through Saturday
b) May 1 through September 30
(1) 7 days per week
(2) On days when air temperature exceeds 90 degrees, pools must be checked twise per day

Process and General Conditions

1. Proposers shall submit one electronic copy by emailed PDF attachment only. Do not submit via Cloud-based systems or link. Each submission shall be sent to Dustin Stene at [email protected]
with the following subject line: Submittal for RFP Pool Maintenance.

2. Deadline for submitting the proposal is Monday, November 7th, at 4:00 p.m.

3. The City will not pay for any costs incurre d in prep aration and submission of the proposals or in anticipation of a contract.

Schedule for RFP Process

October 17th, 2022, Request for Proposals released.

November 2nd, 2022, Mandatory facility site visit 10:00 AM

November 3nd, 2022, Deadline to submit questions to City of Dublin

November 4th, 2022, Addendum posted, if required

November 7th, 2022, Proposals are due no later than 4:00 P M on November 7th, 2022, emailed as PDF attachment only

December 6th, 2022 Contractor Services Agreement scheduled for approval by the Dublin City Council.

(Tentative dates, subject to change)

RFP Submittal Requirements
67 Please prepare and organize your Sta tement of Qualification based on the requirements provided below. Any other information you would like to include should be placed in a separated section at the back of your Statement of Qualification. Please note howe ver that the RF P submittal is limited to 30 pages maximum single sided (excluding resumes), and should be submitted in an 8 ½ x 11 format, in 1 2-point fo nt. Page limit excludes a table of contents, and resumes for Consultant’s team.

Interested contractors are requested to submit one PDF electronic copy of their Proposal as follows:

1. Enclose a cover letter not to exceed one page, describing the contractor’ss interest and commitment to perform work necessary to provide pool m aintenance services. The person authorized by the contractor to negotiate a contract with the City of Dublin shall sign the cover letter. Please include this cover letter within doc ument and not as a separate page.

2. State the qualifications and experience of the contractor/individual(s). Please emphasize the specific qualifications and experience with engagements of similar sco pe and complexity.

3. Provide at least three reference s (names and current phone numbers) from recent work (previous five years) similar to the services outlin ed in this request for proposals. Please include a brief description of the work performed and the role performed.

4. List key staff members, including i dentification of the Project Manager/primary point-of- contact. Include each team member’s avail ability, including all existing committed hours, and the ability of being able to perform services.

5. Provide an approach to performing the work , showing th e fl ow of various tasks and demonstrating the clear understanding of the requested work.

6. Present BID form (Attachment B) proposed project budget, to include a compensation rate schedule for services.

7. Provide confirmation of ability to meet the City’s Stand ard Contractor Agreement and insurance requirements. Exceptions to the Agreement and insurance requirements shall be specifically noted in the Proposal.

8. Attend a mandatory site tour by the submission date.

Please provide electronic PDF copies of your Proposal to City offices no later than November 7th, 2022, by 4:00 p.m. The entire Proposal (excluding resumes) should be a maximum of 30 pages. Submittals should be addressed to Dustin Stene via e-mail at: [email protected]

Any Proposal submitted after the stated deadline will not be accepted for consideration. 68 Standard Contractor Services Agreement:

It is anticipated that the services covered by the Agreement resulting from this solicitation will be performed on a time a nd materials fee basis fo r a specified sc ope of work. The term of the agreement will begin January 1st, 2023.

A sample of the City’s Standard Contractor Services Agreement ( Agreement), including insurance requirements, is provided as Attachment A.

If the interested contractor desires to take exception to t he Agreement and/or insurance requirements, the interested contractor shall clearly identify proposed changes to the Agr eement and furnish the reason for these changes, which shal l be included in the qualification. Exceptions will be taken into consideration in evaluating Proposals. Otherwise, the interested contractor is to state in the proposal that the Agreement and insurance requirements are acceptable.

Consideration for exceptions will not be considered if not included in the submitted proposal.

Conflict of Interest

Proposer agrees that, for the term of this contract, no member, officer or employee of the City of Dublin, or of a public body within Alameda County or me mber or dele gate to the Congress of the United States, during his/her tenure or for one year thereafter, shall have any direct interest in the contracts or any direct or material benefit arising therefrom.

Proposers must provide a list of any potential co nflicts of i nterest in working for the City of Dublin. This must include, but is not limited t o, a list of your f clients who are the following:

Private clients located or operating within the City of D ublin limits, Dublin San Ramon Service District, US Army Camp Parks and/or the County of Alameda, and a b rief description of work for these cli ents. Proposers must also identify any other clients (including public entities), that may pose a potential confl ict of interest, as well as a brief description o f work you p rovide to these clients.

This list must in clude all potential conflicts of inter est within the year prior to the release of this RFP as well as current and future commitments to other projects.

Principals and those performing work for City of Dublin may be required to submit a California Fair Pol itical Practices Commission (FPPC) For m 700: Statement of Economic Interests documenting potential financial conflicts of interest. For additional info rmation, proposers should refer to the FPPC website at http://www.fppc.ca.gov/Form700.html.

Equal Employment Opportunity

Proposer shall not, on the grounds of race, color, sex, age, religion, national o rigin, ancestry, physical handicap, medical cond ition, or marital status either discriminate or permit discrimination against any employee or a pplicant for employment in any manner prohibited by 69 Federal, State or local laws. In the event of Proposer non -compliance, the City of Dublin may cancel, termina te or suspend the Contract in whole or in part. Proposer may also be declared ineligible for further contracts with the City of Dublin.

Proposer shall take affirmative action to ensure that applicants are em ployed, and that employees are treated during their employment, without regard to their race, religion, c olor, sex, or national origin. Such ac tion shall include, but not be l imited to the following: employment, upgrading, demotion or transfer; recruitment or recruitment advertising; layoff or terminati on; rates of pay or other forms of compensation; and sele ction for training, including apprenti ceship. Proposer and its sub-contractors shall post in conspicuous places, available to all employees and applicants for employment, a notice setting forth the following provisions [29 U.S.C. § 623, 42 U.S.C. § 2000, 42 U.S.C. § 6102, 42 U.S.C. § 12112, 42 U.S.C. § 12132, 49 U.S.C. § 533 2, 29 CFR Part 1630, 41 CFR Parts 60 et seq.].

Governing Law

This RFP summarize s the applicable laws and governance ; when in conflict applicable State/Federal guidelines shall apply. T he contract and legal relations betwee n the parties hereto shall be governed and construed in accordance with the laws of the State of California.

Insurance Requirements
The Contractor s hall provide insurance coverage as follows in conformance with the Ci ty of Dublin’s requirements:

Commercial General Liability Insurance $2,000,000
Automobile Liability Insurance $2,000,000
Professional Liability Insurance $1,000,000
Statutory Workers’ Compensation Insurance
and Employer’s Liability Insurance $1,000,000

References
Contractor must include three (3) references for which the company has p rovided services similar to those described in this RFP. R eference information shall include: Name, Address, Contact, Title, Phone Number, and Term of the Contract.

Review and Selection Process
The City reserves the right to make the selection base d on its sole discretion. A subcommittee selected by City Staff w ill evaluate proposals provided in response to this RF P. Informal interviews may be conducted by City staff, and may include mor e than one contractor that has submitted a Proposal.

Based on input from this review process, a recommendation will be made t o the City Manager.

The City Manager will make a recommendation to the Ci ty C ouncil for award of contract services.

70 The City reserves the right to award a contract to the contractor that the City feels best meets the requirements of the RF P. The City re serves the right to reject any and all Proposals prior to execution of the Agreement, with no penalty to the City.

Selection of Contractor

Submitted Proposals will be evaluated and scored using the following criteria:

• Qualifications and specific experience of key project team members. • Quality and completeness of the proposal.
• Experience with engagement of similar scope and complexity. • Satisfaction of previous clients.
• Cost of providing the contractor services for this project.

71 Attachment A
Standard Contracting Services Agreement
{Removed for the purposes of the December 20, 2022 Regular City Council Meeting packet}
72 5
Attachment B

POOL MAINTENANCE SERVICES - BID FORM
The City will review proposals and select the lowest responsible bidder for sections as identified within the scope of work.

Name of Company:

Contact Person: Phone:

Mailing Address:

Email: Website:

II. Regular Maintenance Services (Section 1A through 1E)

$ __________ per month May through September

$ __________ per month October through April

As Needed Maintenance and Repair Services

$___________ per hour for repair work and emergency maintenance work

__________(HR/ Min) Response time for emergency repair or maintenance work III. Other Charges (if any)

$ __________ for __________________________________________________________

73 6

Attachment C

74 STAFF REPORT

CITY COUNCIL

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Agenda Item 4.4
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Payment Issuance Report
Prepared by: Kathrina Yip, Finance Technician II
EXECUTIVE SUMMARY:

The City Council will receive a listing of payments issued from November 1, 2022 – November 30, 2022 totaling $10,620,676.06.

STAFF RECOMMENDATION:

Receive the report.

FINANCIAL IMPACT:

SUMMARY OF PAYMENTS ISSUED
November 1, 2022 – November 30, 2022
Total Number of Payments: 268
Total Amount of Payments: $10,620,676.06
DESCRIPTION:

The Payment Issuance Report (Attachment 1) provides a listing of all payments for the period beginning November 1, 2022 through November 30, 2022. This report is provided in accordance with the policy adopted November 15, 2011, in Resolution No.189-11. The listing of payments has been reviewed in accordance with the policies for processing payments and expenditures.

The City’s practice of reporting payments to the City Council after the payments have been made is in compliance with California Government Code Sections 37208 (b) and (c), which allow for an agency to make payments without first being audited by the legislative body, as long as such payments are: 1) conforming to a budget approved by ordinance or resolution of the legislative body; and 2) presented to the legislative body for ratification and approval in the form of an 75

Page 2 of 2 ends

audited comprehensive annual financial report.

STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:
1) Payment Issuance Report for November 2022
76 City of Dublin
Payment Issuance Report
Payments Dated 11/1/2022 through 11/30/2022
Date Issued
11/2/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
PRUDENTIAL OVERALL SUPPLY MAT SERVICES - SENIOR CENTER NOV 2022 91.75 RECYCLIST RECYCLIST PROGRAM TRACKER SUBSCRIPTION 900.00 PRUDENTIAL OVERALL SUPPLY MAT SERVICES - SHANNON NOV 2022 85.98 PRUDENTIAL OVERALL SUPPLY MAT SERVICES - CORP YARD NOV 2022 49.97 PRUDENTIAL OVERALL SUPPLY MAT SERVICES - CIVIC OCT 2022 94.93 PRUDENTIAL OVERALL SUPPLY MAT SERVICES - PSC OCT 2022 50.59 PRUDENTIAL OVERALL SUPPLY MAT SERVICES - SHANNON OCT 2022 68.50 PRUDENTIAL OVERALL SUPPLY MAT SERVICES - WAVE OCT 2022 58.63 PG&E SERVICE TO 10/12/2022 282.60
PG&E SERVICE TO 10/11/2022 76.76
PG&E SERVICE TO 10/14/2022 69.13
PG&E SERVICE TO 10/11/2022 716.79
PG&E SERVICE TO 10/12/2022 90.74
PG&E SERVICE TO 10/06/2022 1,794.77
PG&E SERVICE TO 10/10/2022 106.51
PG&E SERVICE TO 10/12/2022 107.10
PG&E SERVICE TO 10/11/2022 2.40
PG&E SERVICE TO 10/13/2022 1,714.53
PG&E SERVICE TO 10/11/2022 2,200.33
PG&E IRRIGATION 10/06/22 2,836.96
MGT OF AMERICA CONSULTING, LLC SB90 CLAIMS PROCESSING 1,350.00 PG&E SERVICE TO 09/28/2022 8,876.06
LYNX TECHNOLOGIES, INC. GIS CONSULTING SERVICES 12,000.00 LYNX TECHNOLOGIES, INC. GIS CONSULTING SERVICES 4,050.00 LOGOBOSS 40TH ANNIVERSARY SUPPLIES 5,290.30
LSA ASSOCIATES INC. CEQA DOC PREP-BRANAUGH PROP STAGE 2 DEV 5,860.00 KIMLEY-HORN AND ASSOC. INC. SCS DUBLIN ENVIRONMENTAL IMPACT REPORT 17,574.96 LEHR AUTO POLICE VEHICLE MAINTENANCE & REPAIRS 52.50
JOHNSON CONTROLS SECURITY SOLUTIONS, LLC. ALARM SERVICES FOR PCS 867.45 JOY LIU EVENT PHOTOGRAPHY SERVICES 595.00
GUIDA SURVEYING INC. ENGINEERING PLAN REVIEW SERVICES - SEP 2022 2,891.00 HEALTHEQUITY, INC. FSA PROCESSING FEES - OCTOBER 2022 438.50 FASTSIGNS FALLON PHASE III GRAND OPENING 91.08
GHILOTTI BROS, INC. DUBLIN BLVD PAVEMENT REHAB PROJECT 303,175.50 DUBLIN UNITED SOCCER LEAGUE FIREWORKS BOOTH DEPOSIT REFUND 200.00 ENTERPRISE RENT A CAR EAN SERVICES, LLC VEHICLE RENTAL FOR SPECIAL INVESTIGATIONS 1,942.57 DUBLIN FIGHTING IRISH FOOTBALL, DANCE & CHEER FIREWORKS BOOTH DEPOSIT REFUND 200.00 DUBLIN LITTLE LEAGUE FIREWORKS BOOTH DEPOSIT REFUND 200.00 DREAM RIDE ELEVATOR ELEVATOR MAINTENANCE SERVICES - SEP 2022 516.00 DREAM RIDE ELEVATOR ELEVATOR MAINTENANCE SERVICES - OCT 2022 516.00 COMMUNITY RESOURCES FOR INDEPENDENT LIVING HUMAN SERVICE GRANT FY2022-23 1,553.92 DELL MARKETING L.P. C/O DELL USA L.P. VXRAIL SERVER FARM REPLACEMENT 335,544.76 CHANDLER ASSET MANAGEMENT INVESTMENT CONSULTING SERVICES OCT 2022 11,613.09 CHRISTINE PETIT REC CLASS INSTRUCTOR 115.20
CENT
RO LEGAL HUMAN SERVICE GRANT FY2022-23 2,101.95
CENTRO LEGAL HUMAN SERVICE GRANT FY2022-23 2,123.17
CDW GOVERNMENT INC MOVIE NIGHT LASER PROJECTOR 4,286.88 CENTRO LEGAL HUMAN SERVICE GRANT FY2022-23 2,101.95
BRINKS, INC. ARMORED CAR SERVICE JUN 2022 260.79
CARBONIC SERVICE THE WAVE POOL CHEMICALS & MAINTENANCE 415.45 BAY ALARM COMPANY ALARM SERVICES - SHANNON SERVICE CALL 137.96 BIG O'TIRES #7 POLICE VEHICLE MAINT & TIRE INSTALLATION 63.23 BAY ALARM COMPANY ALARM SERVICES - FS 17 CERTIFICATE FEES 130.75 BAY ALARM COMPANY ALARM SERVICES - SENIOR CENTER CERTIFICATE FEES 130.75 AT&T - CALNET 3 HERITAGE CENTER BK UP 9391033802 53.50
BAY ALARM COMPANY ALARM SERVICES - WAVE SNACK BAR NOV 2022 11.00 AT&T SERVICE TO BLDG INSP 10/14/2022 24.29
AT&T SERVICE TO ELEVATOR 10/14/2022 92.12
AT&T SERVICE TO FS18 10/14/2022 69.51
AT&T SERVICE TO CY 10/14/2022 229.29
AT&T SERVICE TO FSP FAX 10/14/2022 46.90
AT&T SERVICE TO PSC OP 10/14/2022 24.29
AT&T SERVICE TO 800 10/12/2022 0.04
AT&T SERVICE TO PSC 10/14/2022 46.90
344,447.18SERVICE TO 9/30/2022DSRSD
Print Date: 12/2/2022 12:42:43 PM
Payee Description Amount
Payments Issued 11/2/2022 Total: 344,447.18
ALAMEDA COUNTY LIBRARY DUBLIN LIBRARY SERVICES JUL-SEPT 2022 159,600.00 ALL CITY MANAGEMENT SVCS INC SCHOOL CROSSING GUARD SVCS 12,824.80 AGRICULTURAL NATURAL RESOURCES FALLON VILLAGE GHAD PROF SERVICES 15,085.34 ALAMEDA COUNTY FIRE DEPARTMENT ATTN: ACCOUNTS RECE FIRE SERVICES SEPT 2022 1,249,896.84 4IMPRINT INC SPLATTER EVENT SUPPLIES 1,377.67
ADVANCED INTEGRATED PEST MANAGEMENT PEST CONTROL SERVICES - OCT 2022 5,060.00

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Attachment 1
77 City of Dublin
Payment Issuance Report
Payments Dated 11/1/2022 through 11/30/2022
Date Issued
Print Date: 12/2/2022 12:42:43 PM
Payee Description Amount
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
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11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/8/2022
11/9/2022
11/9/2022
11/9/2022
11/9/2022
11/9/2022
11/9/2022
11/9/2022
11/9/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022
11/15/2022 CHRISTINE PETIT REC CLASS INSTRUCTOR 81.60
CHABOT-LAS POSITAS COLLEGE DST TVCC JOB FAIR 2,600.00
CHRISTINE PETIT REC CLASS INSTRUCTOR 91.20
CAPIO CA ASSO OF PUBLIC INFORMATION MEMBERSHIP - JACKMAN 275.00 CELLEBRITE USA, CORP. ANNUAL SUBSCRIPTION FOR CELL DOWNLOADS 6,100.00 BYOG REC STAFF UNIFORMS & PROGRAM SHIRTS 405.94
CA STATE UNIVERSITY, FRESNO FOUNDATION CALED INTRO TO ED TRAINING - FRANKLIN 700.00 BRINKS, INC. ARMORED CAR SERVICE NOV 2022 283.91
BYOG INSIDE DUBLIN GRADUATION GIFTS 495.57
BIG O'TIRES #7 POLICE VEHICLE MAINT & TIRE INSTALLATION 137.64 BIG O'TIRES #7 POLICE VEHICLE MAINT & TIRE INSTALLATION 230.39 AT&T CLARK AVE 10/27/22 22.56
BAY AREA NEWS GROUP EAST BAY PUBLIC NOTICES - SEPT 2022 868.00 AT&T PSC TOLL-FREE NUMBER 50.99
AT&T VOIP PUBLIC SAFETY COMPLEX 435.13
AT&T PSC 600M INTERNET DATA SERVICES TO 11/6/22 2,080.54 AT&T CIVIC CENTER FIBER SERVICES 1,802.67
AT&T SERVICE TO CIVIC 10/27/22 24.07
AT&T CVC ATT IPFLEX VOIP LINE 650.08
AT&T SERVICE TO SHANNON FAX 10/27/22 24.07
AT&T SERVICE TO FS16 10/27/22 46.46
AT&T SERVICE TO FS2-3 10/26/22 317.21
AT&T SERVICE TO PW FAX 10/27/22 6.74
AMY'S ENGRAVED SIGNS & AWARDS DOOR NAMEPLATES 1,502.92
ANGELIQUE KILGORE TRAVEL EXPENSE- DRUG RECOGNITION EVALUATIOR TRAINING 218.57 ACTIVE NETWORKS, LLC ACTIVE NETWORK RECREATION SOFTWARE SVCS FY22-23 8,500.00 US BANK - PARS PARS: PE 11/4/22 2,910.34
Payments Issued 11/9/2022 Total: 257,972.14
INTERNAL REVENUE SERVICE FEDERAL WITHHOLDING: PE 11/4/22 70,862.56 U.S. BANK CORPORATE PMT SYSTEM PURCHASE CARD STATEMENT - SEPT 2022 44,034.14 I C M A 401 PLAN DEFERRED COMP 401A: PE 11/4/22 1,724.07 I C M A 457 PLAN DEFERRED COMP 457: PE 11/4/22 25,443.61 EMPLOYMENT DEVELOPMENT DEPT CA STATE WITHHOLDING: PE 11/4/22 22,537.42 HEALTHEQUITY, INC. HEALTHEQUITY: PE 11/4/22 4,594.57
CAL PERS PERS RETIREMENT PLAN: PE 11/4/22 85,865.43
US NAVAL SEA CADETS CORPS RADM CHARLES W PARKS FIREWORKS BOOTH DEPOSIT REFUND 200.00 Payments Issued 11/8/2022 Total: 2,399,744.87
UNIVERSAL BUILDING SERVICES & SUPPLY CO. CARPET CLEANING SERVICES - SHANNON OCT 2022 1,377.05 US NAVAL SEA CADETS - REGION 12 DUBLIN FIREWORKS BOOTH DEPOSIT REFUND 200.00 UNIVERSAL BUILDING SERVICES & SUPPLY CO. CARPET CLEANING SERVICES - WAVE OCT 2022 878.43 UNIVERSAL BUILDING SERVICES & SUPPLY CO. WINDOW CLEANING SERVICES - SENIOR CENTER OCT 2022 742.62 UNIVERSAL BUILDING SERVICES & SUPPLY CO. CARPET CLEANING SERVICES - HERITAGE OCT 2022 105.03 UNIVERSAL BUILDING SERVICES & SUPPLY CO. WINDOW CLEANING SERVICES - WAVE OCT 2022 954.81 UNIVERSAL BUILDING SERVICES & SUPPLY CO. CARPET CLEANING SERVICES - CORP YARD OCT 2022 286.44 UN
IVERSAL BUILDING SERVICES & SUPPLY CO. WINDOW CLEANING SERVICES - LIBRARY OCT 2022 1,060.90 UNIVERSAL BUILDING SERVICES & SUPPLY CO. WINDOW CLEANING SERVICES - CIVIC OCT 2022 3,819.24 UNIVERSAL BUILDING SERVICES & SUPPLY CO. CARPET CLEANING SERVICES - PSC OCT 2022 1,920.23 UNIVERSAL BUILDING SERVICES & SUPPLY CO. WINDOW CLEANING SERVICES - CIVIC OCT 2022 520.00 UNIVERSAL BUILDING SERVICES & SUPPLY CO. CARPET CLEANING SERVICES - CIVIC OCT 2022 600.47 TYLER TECHNOLOGIES, INC. TYLER MUNIS ERP SOFTWARE IMPLEMENTATION 3,219.17 TYLER TECHNOLOGIES, INC. TYLER MUNIS ERP SOFTWARE IMPLEMENTATION 700.00 TRI-VALLEY JANITORIAL INC. JANITORIAL SUPPLIES & SVCS - OCT 2022 - CAMP PARKS 31,135.24 TRI-VALLEY JANITORIAL INC. JANITORIAL SERVICES - OCT 2022 22,662.83 TRI-VALLEY HAVEN FOR WOMEN HUMAN SERVICE GRANT FY2022-23 11,675.00 TRI-VALLEY HAVEN FOR WOMEN HUMAN SERVICE GRANT FY2022-23 12,000.00 TREASURER ALAMEDA COUNTY POLICE ISF REPLACEMENT LAPTOPS 21,946.14 TRI-VALLEY COMMUNITY TV CITY COUNCIL & PLANNING COMM MEETING RECORD/TELEVISE 1,031.33 TETRA TECH, INC. TRI-VALLEY LOCAL HAZARD MITIGATION PLAN 1,570.62 TREASURER ALAMEDA COUNTY POLICE ISF REPLACEMENT LAPTOPS 21,946.14 SURF TO SNOW ENVIRONMENTAL RESOURCE MGMT, INC. NPDES PERMIT IN SPECTION/ILLICIT DISCHARGE RESPONSE 5,160.00 SURF TO SNOW ENVIRONMENTAL RESOURCE MGMT, INC. NPDES PERMIT IN SPECTION/ILLICIT DISCHARGE RESPONSE 2,351.00 STONERIDGE CHRYSLER JEEP DODGE POLICE VEHICLE MAINTENANCE & REPAIR 131.54 SUNFLOWER HILL HUMAN SERVICE GRANT FY2022-23 7,700.00
SPECTRUM COMMUNITY SVCS INC. HUMAN SERVICE GRANT FY2022-23 2,074.93 STONERIDGE CHRYSLER JEEP DODGE POLICE VEHICLE MAINTENANCE & REPAIR 222.96 SPECTRUM COMMUNITY SVCS INC. HUMAN SERVICE GRANT FY2022-23 2,069.24 SPECTRUM COMMUNITY SVCS INC. HUMAN SERVICE GRANT FY2022-23 2,071.15 SHAMROCK OFFICE SOLUTIONS, LLC PRINTER REPLACEMENT-SHANNON CENTER 8,213.63 SOLARWINDS, INC. SOLARWINDS ORION ANNUAL MAINTENANCE 16,273.00 RECYCLIST RECYCLIST PROGRAM TRACKER SUBSCRIPTION 26,910.00 RRM DESIGN GROUP, A CA CORP LANDSCAPE PLAN CHECK/INSPECTIONS 2,907.50

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City of Dublin
Payment Issuance Report
Payments Dated 11/1/2022 through 11/30/2022
Date Issued
Print Date: 12/2/2022 12:42:43 PM
Payee Description Amount
11/15/2022
11/15/2022
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11/22/2022
11/22/2022
11/22/2022
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11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
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11/22/2022
11/22/2022
11/22/2022
AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,814.40 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,360.80 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,008.00 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,008.00 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 819.00 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 840.00 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 478.80 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,310.40 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 3,150.00 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 680.40 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 840.00 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 2,268.00 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,247.40 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 840.00 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 436.80 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,134.00 4LEAF INC. BUILDING INSPECTIONS & PLAN REVIEW - OCT 2022 62,730.00 WORKFORCE INTEGRITY & TRAINING SOLUTIONS, LLC COMMUNITY WORKFORCE ADMIN SERVICES - OCT 2022 1,854.00 Payments Issued 11/15/2022 Total: 261,428.17
WESTEK SYSTEMS INC. AMAG SOFTWARE MAINT & SUPPORT 1,425.00 WILLDAN ENERGY SOLUTIONS BLDG ELECTRIFICATION & CODE ASSISTANCE 17,328.25 TRI-VALLEY REGIONAL OCCUPATIONAL PROGRAM DISCRETIONARY GRANT AWARDEE 301.00 VALLEYCARE OCCUPATIONAL HEALTH STANFORD HEALTH VALLEYCARE INVOICE - SEPT 2022 70.00 TRI-SIGNAL INTEGRATION INC FIRE ALARM TESTING LIBRARY NOV-JAN 2022/23 323.75 TRI-SIGNAL INTEGRATION INC FIRE ALARM TESTING F/S 16, 17, 18 NOV-JAN 2022/23 126.00 TREASURER ALAMEDA COUNTY PARKING CITATIONS COLLECTED 1,388.00 TREASURER ALAMEDA COUNTY GENERAL SERVICES AGENCY FUEL CHARGES-SEPT 2022 24,904.45 TREASURER ALAMEDA COUNTY PARKING CITATIONS COLLECTED 1,018.00 TREASURER ALAMEDA COUNTY PARKING CITATIONS COLLECTED 1,314.00 S & J ADVERTISING INC CITY OF DUBLIN HOLIDAY GIFT GUIDE 9,400.00 T-MOBILE USA, INC. PIO CELL PHONE SERVICES THROUGH 10/20/22 99.39 ROTARY CLUB OF DUBLIN, CA CM KUMAGAI 2022-2023 MEMBER DUES 600.00 ROTARY CLUB OF DUBLIN, CA VM JOSEY 2022-2023 MEMBER DUES 600.00 ROTARY CLUB OF DUBLIN, CA LINDA SMITH 2022-2023 MEMBER DUES 600.00 ROTARY CLUB OF DUBLIN, CA COLLEEN TRIBBY 2022-2023 MEMBER DUES 600.00 ROTARY CLUB OF DUBLIN, CA MAYOR HERNANDEZ 2022-2023 MEMBER DUES 600.00 ROTARY CLUB OF DUBLIN, CA CM MCCORRISTON 2022-2023 MEMBER DUES 600.00 REDWOOD TOXICOLOGY LAB. INC. TOXICOLOGY SERVICES 913.00 REDWOOD TOXICOLOGY LAB. INC. TOXICOLOGY SERVICES 45.00
PG&E SERVICE TO PSC 10/13/2022 3,142.05

PLEASAN
TON EVENT RENTALS INC LINEN CLEANING SERVICES 617.56
PG&E SERVICE TO GLEASON SL 09/15/2022 14,671.28
PG&E SERVICE TO GLEASON SL 10/14/2022 14,570.31
PG&E SERVICE TO CENTRAL SL 10/14/2022 9.86
PG&E SERVICE TO GLEASON SL 08/16/2022 14,699.21
ONE WORKPLACE L. FERRARI LLC OFFICE FURNITURE - PW - MAY 2022 82.69 PG&E DB SL SERVICE 10/14/2022 17,172.93
NATIONAL CIVIC LEAGUE 2022 NATIONAL CIVIC LEAGUE MEMBERSHIP 2,500.00 ONE WORKPLACE L. FERRARI LLC OFFICE FURNITURE - PW APR 2022 941.82 MMANC MMANC ANNUAL MEMBERSHIP DUES - FRANKLIN 75.00
MMANC MMANC ANNUAL MEMBERSHIP DUES - ESCOVER 75.00
LEHR AUTO INVESTIGATIVE DATA PLATFORM ANNUAL LICENSE 12,000.00 LYNX TECHNOLOGIES, INC. GIS CONSULTING SERVICES 14,325.00 LANGUAGE LINE SERVICES LANGUAGE LINE SERVICES FOR OCTOBER '22 261.90 LANLOGIC INC. LANLOGIC UMBRELLA OPEN DNS WEB PROTECTION 1,050.00 JOHNSON CONTROLS SECURITY SOLUTIONS, LLC. ALARM SERVICES - LIBRARY SEP-NOV 2022 1,482.95 JOHNSON CONTROLS SECURITY SOLUTIONS, LLC. ALARM SERVICES - PSC FIRE SEP-NOV 2022 1,114.33 JESSICA RADA TRAVEL EXPENSE-CA CRIME PREVENTION CONFERENCE 214.36 JOHNSON CONTROLS SECURITY SOLUTIONS, LLC. ALARM SERVICES - CIVIC SEP-NOV 2022 512.52 ICMA ICMA ANNUAL DUES - STEFANSKI 200.00
INTEGRA PLANNING & LANDSCAPE ARCHITECTURE LANDSCAPE PLAN CHECK & INSPECTIONS 1,721.25 ICLEI-LOCAL GOVERNMENTS FOR SUSTAINABILITY, USA 2022 MEMBERSHIP DUES 1,200.00 ICMA ICMA ANNUAL DUES - WETHERFORD 200.00
HINDERLITER, DE LLAMAS & ASSOC SALES TAX AUDIT CONSULTING SVCS FY23 JUL-SEP 2022 9,308.31 HINDERLITER, DE LLAMAS & ASSOC SALES TAX AUDIT CONSULTING SVCS FY23 OCT-DEC 2022 9,751.98 FEDEX SHIPPING SERVICES 27.98
FRANCISCO & ASSOCIATES, INC. ADMIN & AUDIT SVCE FOR CITY ASSESSMENT DISTRICTS 16,630.00 EAST BAY POOL SERVICE, INC. THE WAVE POOL & SLIDE MAINTENANCE 8,620.00 EVERYTHING GROWS INTERIOR LANDSCAPING INTERIOR PLANT CARE & MAINT. - NOV 2022 204.51 CONVERGEONE, INC. NW 5806 PHONE SYSTEM ANNUAL MANAGED SVCS 18,727.00 DARING ARTS MOVEMENT SPLATTER PERFORMANCE 1,200.00
COMCAST INTERNET/CABLE SERVICE VARIOUS DEPTS 2,057.27

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City of Dublin
Payment Issuance Report
Payments Dated 11/1/2022 through 11/30/2022
Date Issued
Print Date: 12/2/2022 12:42:43 PM
Payee Description Amount
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022
11/22/2022 MICHAEL CASS TEAM DUBLIN DON BIDDLE SCHOLARSHIP SUPPLIES 56.89 MEYERS NAVE LEGAL SERVICES SEP 2022 65,458.74
MICHAEL BOITNOTT ASCE 2022 CONVENTION 1,255.46
LYNX TECHNOLOGIES, INC. GIS CONSULTING SERVICES 18,075.00 MEYERS NAVE LEGAL SERVICES AUG 2022 48,241.58
LIVERMORE AUTO GROUP POLICE VEHICLE MAINT & REPAIRS 3,819.73 LIVERMORE AUTO GROUP POLICE VEHICLE MAINT & REPAIRS 1,012.02 LEGAL ASSISTANCE FOR SENIORS HUMAN SERVICE GRANT FY2022-23 1,367.48 LINDA SMITH HALLOWEEN EVENT SUPPLIES 220.06
LANLOGIC INC. NETWORK MONITORING 24/7 FY22-23 3,187.50
LANLOGIC INC. INFORMATION SYSTEMS CONSULTING SVCS 5,087.97 KIMLEY-HORN AND ASSOC. INC. TRAFFIC SIGNAL FIBER INTERCONNECT 9/30/22 2,337.82 KITTELSON & ASSOCIATES, INC. ENGINEERING SVCS-LOCAL RD SAFETY PLAN 9/30/22 8,791.00 KEYSER MARSTON ASSOCIATES, INC REAL ESTATE CONSULTING SERVICES 145.00 KIM BONATO MILEAGE REIMBURSEMENT FOR OCTOBER 17.78
JEFFREY R. GALLEGOS TRAVEL EXPENSE - JEFF GALLEGOS CONFERENCE 130.51 JORDAN FOSS MMANC CONFERENCE TRAVEL EXPENSE REIMBURSEMENT 953.80 JACQUI HATZIKOKOLAKIS MILEAGE REIMBURSEMENT FOR JACQUI HATZIKOKOLAKIS 15.68 JAM SERVICES INC TRAFFIC SIGNAL SUPPLIES 9/2/22 7,830.03 GRAYBAR ELECTRIC COMPANY, INC. THE WAVE EV CHARGING STATIONS - AUG 2022 9,824.52 IRON MOUNTAIN POLICE RECORDS STORAGE 372.67
GOLDEN STATE FLEET SVCS INC VEHICLE TOWS SERVICES 100.00 GOLDEN STATE FLEET SVCS INC VEHICLE TOWS SERVICES 100.00 GOLDEN STATE FLEET SVCS INC VEHICLE TOWS SERVICES 100.00 GOLDEN STATE FLEET SVCS INC VEHICLE TOWS SERVICES 125.00 FORD TIMING SETUP ADMIN DESIGN OF DUBLIN TRAIL CHALLENGE PAGE 300.00 GOLDEN STATE FLEET SVCS INC VEHICLE TOWS SERVICES 962.50 EAST BAY POOL SERVICE, INC. THE WAVE POOL & SLIDE MAINTENANCE 2,605.50 ELIZABETH ELLIOTT MILEAGE REIMBURSEMENT FOR OCTOBER 110.80 DELL MARKETING L.P. C/O DELL USA L.P. VXRAIL SERVER FARM REPLACEMENT 44,636.96 EAST BAY POOL SERVICE, INC. THE WAVE POOL & SLIDE MAINTENANCE 2,096.31 CUSTOM DESIGNS & SPORT INC ADULT SOFTBALL AND BASKETBALL CHAMPIONSHIP SHIRTS 592.04 DAVID L. GATES & ASSOCIATES, INC. ALAMO CREEK FENCE DESIGN SERVICES - SEP 2022 2,654.00 CSW/STUBER-STROEH ENGINEERING GROUP, INC. GREEN STORMWATER INFRASTRUCTURE ENG SVCS - SEP 202 10,206.00 CUBIC ITS, INC. TRAFFIC CAMERA 1,135.00
CORWOOD CAR WASH, INC. CAR WASH SERVICES 1,860.00
CSW/STUBER-STROEH ENGINEERING GROUP, INC. GREEN STORMWATER INFRASTRUCTURE ENG SVCS - OCT 202 1,491.50 CODE FOR FUN REC CLASS INSTRUCTOR 612.50
COMCAST COMCAST CIVIC CENTER CABLE NOV 2022 118.78
CDW GOVERNMENT INC COMPUTER EQUIPMENT 1,985.49
CDW GOVERNMENT INC COMPUTER EQUIPMENT 1,525.15
CALIFORNIA SPIRIT ELITE, INC. REC CLASS INSTRUCTOR 420.00 CALIFORNIA SPIRIT ELITE, INC. REC CLASS INSTRUCTOR 280.00 CALIFORNIA SPIRIT ELITE, INC. REC CLASS INSTRUCTOR 140.00 CALIFORNIA SPIRIT ELITE, INC. REC CLASS INSTRUCTOR 437.50 CALI
CO CENTER HUMAN SERVICE GRANT JUL-SEP 2022 7,337.50
CALIFORNIA SPIRIT ELITE, INC. REC CLASS INSTRUCTOR 840.00 CA SURVEYING & DRAFTING SUPPLY LARGE FORMAT COLOR PLOTTER SUPPLIES 1,620.43 CALEHS ATTN: JOE MOULTON DESIGNATED UST OPERATOR INSP. SVCS OCT 2022 300.00 BIG O'TIRES #7 POLICE VEHICLE MAINT & TIRE INSTALLATION 147.55 BSK ASSOCIATES INC. CONSTR TESTING DUBLIN BLVD PAVEMENT REHAB SEP 2022 242.50 AT&T PSC INTERNET DATA SERVICES THRU 10/18/22 1,754.27
BARG COFFIN LEWIS & TRAPP, LLP LEGAL SERVICES - ATTORNEY FEES 165.00 AMERICAN ASPHALT REPAIR & RESURFACING CO., INC 2021 SLURRY SEAL - CONSTRUCTION 205,285.02 ANTHONY CALVO MILEAGE REIMBURSEMENT FOR OCTOBER 5.62
ALL CITY MANAGEMENT SVCS INC SCHOOL CROSSING GUARD SVCS 18,195.12 AMADOR VALLEY INDUSTRIES LLC SOLID WASTE SVCS-CAMP PARKS - OCT 2022 32,685.83 ALEXANDER GONSALVES MILEAGE REIMBURSEMENT FOR OCTOBER 275.71 ALISON THOMAS 2022 UTILITY BOX ART 1,000.00
AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 576.00 ALAMEDA COUNTY FIRE DEPARTMENT ATTN: ACCOUNTS RECE FIRE SERVICES OCT 2022 1,299,913.08 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 820.80 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,123.20 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,652.40 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 2,721.60 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,008.00 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,680.00 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 982.80 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 484.20 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,506.60 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,360.80 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 1,134.00 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY REC CLASS INSTRUCTOR 159.60

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DSRSD SERVICE TO 10/31/2022 156.08
DSRSD SERVICE TO 10/31/2022 2,078.77
Grand Total for Payments Dated 11/1/2022 through 11/30/2022: 10,620,676.06 268
Payments Issued 11/30/2022 Total: 568,584.48
City of Dublin 75 Retirees REIMBURSE RETIREE MEDICAL JAN-MAR 2023 200,916.97 ZARIAN PETITHOMME MILEAGE REIMBURSEMENT FOR OCTOBER 350.24 Payments Issued 11/22/2022 Total: 6,788,499.22
DSRSD SERVICE TO 10/31/2022 1,559.68
DSRSD SERVICE TO 10/31/2022 9,166.52
W-TRANS DEVELOPMENT TRANSPORTATION REVIEW 9/30/22 2,443.99 W-TRANS DEVELOPMENT TRANSPORTATION REVIEW 10/31/22 5,527.50 WC3-WEST COAST CODE CONSULTANT PLAN REVIEW SERVICES FOR OCT 2022 4,720.00 W-TRANS DEVELOPMENT TRANSPORTATION REVIEW 8/31/22 6,461.25 VISIT TRI-VALLEY VISIT TRI-VALLEY ANNUAL DUES 22-23 2,500.00 WARREN PAYLADO REC CLASS INSTRUCTOR 640.80
VALFORMS/A4 PROMOTIONS SPLATTER SIGNAGE 3,013.85
VALFORMS/A4 PROMOTIONS BUSINESS CARDS-PCS 543.20
VALFORMS/A4 PROMOTIONS SPLATTER SIGNAGE 1,062.76
VALFORMS/A4 PROMOTIONS SPLATTER SIGNAGE 463.25
VALFORMS/A4 PROMOTIONS HARVEST FAIR SIGNAGE 657.65
VALFORMS/A4 PROMOTIONS SPLATTER SIGNAGE 647.84
TRI-VALLEY JANITORIAL INC. JANITORIAL SERVICES - EXTRA OCT 2022 8,302.50 VALFORMS/A4 PROMOTIONS DON BIDDLE PARK SIGNAGE 717.15
TRI-VALLEY COMMUNITY TV RECORD/TELEVISE CITY COUNCIL & PLNG COMM MTGS 664.63 TRI-VALLEY JANITORIAL INC. JANITORIAL SUPPLIES - OCT 2022 4,581.66 TREASURER ALAMEDA COUNTY PW AGENCY-FISCAL DIVISION TRAFFIC SIGNAL/ STREET LIGHT MAINTENANCE MAY 34,734.38 TREASURER ALAMEDA COUNTY PW AGENCY-FISCAL DIVISION TRAFFIC SIGNAL/ STREET LIGHT MAINTENANCE JUNE 30,014.42 STONERIDGE CHRYSLER JEEP DODGE POLICE VEHICLE MAINTENANCE & REPAIR 1,006.12 TREASURER ALAMEDA COUNTY POLICE SERVICES 06/26/22 - 09/03/22 4,480,595.15 SKATESATIONAL REC CLASS INSTRUCTOR 90.00
SPECTRUM COMMUNITY SVCS INC. HUMAN SERVICES GRANT FY2022-23 2,073.04 SKATESATIONAL REC CLASS INSTRUCTOR 810.00
SKATESATIONAL REC CLASS INSTRUCTOR 360.00
SKATESATIONAL REC CLASS INSTRUCTOR 450.00
SKATESATIONAL REC CLASS INSTRUCTOR 180.00
SIMPLER SYSTEMS, INC SIMPLER SOFTWARE LICENSING SUPPORT NOV 2022 1,500.00 SIMPLER SYSTEMS, INC IMPLEMENT SIMPLER 2.0 775.15
SHAMROCK OFFICE SOLUTIONS, LLC CITY COPIER & PRINTER MAINTENANCE SVCE 2,341.12 SHUMS CODA ASSOCIATES INC PLAN REVIEW SERVICES FOR OCT 2022 1,552.50 REDWOOD TOXICOLOGY LAB. INC. TOXICOLOGY SERVICES 1,128.00 RON HSI TRI-VALLEY AIKIDO REC CLASS INSTRUCTOR 72.00
RAYNE OF SAN JOSE WATER SOFTENER SERVICES FS18 NOV 2022 194.35 REACH ENTERPRISES, INC. LOYALTY REWARD PROGRAM ADMIN & REWARD DISTRIBUTION 175,000.00 RAYNE OF SAN JOSE WATER SOFTENER SERVICES FS17 NOV 2022 247.00 RAYNE OF SAN JOSE WATER SOFTENER SERVICES FS16 NOV 2022 225.40 PRUDENTIAL OVERALL SUPPLY MAT SERVICES - SHANNON NOV 2022 70.40 QUADIENT FINANCE USA, INC. POLICE POSTAGE OCT 2022 614.32

PARK ENG
INEERING, INC. ENERGY EFFICIENCY PROJECT MANAGEMENT - SEP 2022 19,621.66 PRECISION CONCRETE CUTTING SIDEWALK INSPECTION & CONCRETE CUTTING - OCT 2022 70,488.00 NICOLE WANZENRIED MILEAGE REIMBURSEMENT FOR OCTOBER 65.05 NORMAN VALES MILEAGE REIMBURSEMENT - VALES SEPTEMBER 2022 37.09 MINUTEMAN PRESS HOLIDAY DISPLAY POSTCARDS 110.25
MNS ENGINEERS, INC. INSP/CONST MGMT-2021SLURRY SEAL/DUB BL PAVE OCT 22 1,037.73 MICHAEL CASS TEAM DUBLIN SCHOLARSHIP SUPPLIES 50.00
MICHAEL MCCORRISTON COMMUNITY PROMOTION SUPPLIES 11.03
MICHAEL CASS TEAM DUBLIN SCHOLARSHIP SUPPLIES 6.89

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STAFF REPORT

CITY COUNCIL

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Agenda Item 4.5
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Resolution Amending the City’s Benefit Plan
Prepared by: Sarah Monnastes, Human Resources Director
EXECUTIVE SUMMARY:

The City Council will consider proposed changes to the City’s current Personnel System. The proposed adjustments are based on the need to revise the City’s Benefit Plan.

STAFF RECOMMENDATION:

Adopt the Resolution Amending the Benefit Plan.

FINANCIAL IMPACT:

The proposed changes to the Personnel System, if approved by the City Council, will not require a budget adjustment.

DESCRIPTION:

The City currently contracts with the California Public Employees’ Retirement System (CalPERS) for the provision of health benefits as do other public agencies.

During the 2015 and 2019 Employee Process, the City and employees agreed to health contribution adjustments for certain eligible retirees who were hired before January 1, 2016. The adjustment is based on the annual 50/50 split of the increase to the Kaiser Family premiums not to exceed $100.00 starting with the 2021 calendar year through Fiscal Year 2023. Attachment 1 is a proposed amendment to the Benefit Plan establishing the City’s maximum medical contribution of $2,030 per month effective January 1, 2023 (an increase of $74.00 per month from 2022).

Sufficient funds have been included in the FY 2022-23 budget to cover City-paid health benefits. 82

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STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:
1) Resolution Amending the Benefit Plan
83 Attachment 1
Reso. No. XX-22, Item X.X, Adopted XX/XX/22 Page 1 of 1 RESOLUTION NO. XX – 22

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF DUBLIN

AMENDING THE BENEFIT PLAN
WHEREAS, the Personnel System Rules requires the City Council to adopt a Benefit Plan; and
WHEREAS, the Benefit Plan prescribes the current benefits provided to employees by the City.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby amend Resolution 61-20 and subsequent amendments to include the following:

Section 11. Retiree Health Reimbursement Arrangement (HRA): The City shall make available a Retiree HRA account to eligible employees who were hired before January 1, 2016 , and who retire from the City of Dublin while meeting the eligibility requirements for CalPERS retiree health insurance as provide under PEMCHA laws.
b. Beginning with the January 1, 2023, CalPERS premium, eligible CalPERS annuitants under the City of Dublin's CalPERS health contract shall receive reimbursement up to $2,030 per month toward the cost of CalPERS health insurance premiums.

Reimbursement is provided in the form of cash to the eligible CalPERS annuitant on a monthly basis based on the CalPERS annuitant's annual election less the amount of any contribution provided by the City directly to CalPERS under Government Code Section 22892. In no event, shall the City's total reimbursement exceed the amount described in this section.

PASSED, APPROVED AND ADOPTED this 20th day of December, 2022 by the following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Mayor
ATTEST:
_________________________________
City Clerk
84 STAFF REPORT

CITY COUNCIL

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Agenda Item 4.6
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Approval of the 2023 City Council Meeting Calendar Prepared by: Marsha Moore, MMC, City Clerk
EXECUTIVE SUMMARY:

The City Council regularly meets the first and third Tuesday of each month for Regular City Council Meetings (Meetings). Meetings are cancelled when they conflict with City of Dublin holidays. Additionally, the City Council historically takes the first Tuesday of July and first Tuesday of August off, and traditionally meets on the second Tuesday of January, cancelling the first and third Tuesday meetings. The City Council is being asked to approve the 2023 City Council Meeting Calendar with these changes and include the cancellation of the July 18 and November 21, 2023 meetings.

STAFF RECOMMENDATION:

Approve the 2023 City Council Meeting Calendar.

FINANCIAL IMPACT:

None.

DESCRIPTION:

The City Council regularly meets the first and third Tuesday of each month for Regular City Council Meetings (Meetings). Meetings are cancelled when they conflict with City of Dublin holidays. Additionally, the City Council historically takes the first Tuesday of July and first Tuesday of August off, and traditionally meets on the second Tuesday of January, taking off the first and third Tuesdays. To provide scheduling clarity, Staff has prepared a list of expected meetings in 2023.

The attached expected meeting calendar shows no meetings on January 3 and 17, July 4, and August 1. It shows a meeting on January 10, the second Tuesday of the month. 85

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Staff recommends two new changes to the meeting calendar, the cancellation of the July 18, 2023 and November 21, 2023 meetings. Staff looked at the past agendas for the second meeting in July and identified significant reoccurring items, and determined that by rescheduling items, or giving the City Manager authority to take specific actions during a recess, and later ratifying them, that the City Council could take a recess in the summer. The recess would last approximately eight weeks, June 20 – August 15, 2023.

In addition, Staff recommends the City Council not hold a meeting on November 21, 2023, due to it being the week of the Thanksgiving holiday.

STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:
1) 2023 City Council Meeting Calendar
86 2023 CITY COUNCIL MEETING DATES
Attachment 1
City Council Meeting Date
January 10, 2023
February 7, 2023
February 21, 2023
March 7, 2023
March 21, 2023
April 4, 2023
April 18, 2023
May 2, 2023
May 16, 2023
June 6, 2023
June 20, 2023
July 18, 2023
August 15, 2023
September 5, 2023
September 19, 2023
October 3, 2023
October 17, 2023
November 7, 2023
November 21, 2023
December 5, 2023
December 19, 2023
87 STAFF REPORT

CITY COUNCIL

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Agenda Item 4.7
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Annual Comprehensive Financial Report (ACFR) and Annual Audit for Fiscal Year Ending June 30, 2022 and Supplemental Reports Completed by the City’s Independent Auditors
Prepared by: Jay Baksa, Assistant Administrative Services Director EXECUTIVE SUMMARY:

The City Council will receive the Annual Comprehensive Financial Report (ACFR) for the Fiscal Year ending June 30, 2022. This report includes financial statements prepared by Staff along with the audit prepared by Badawi and Associates, the independent auditors selected by the City Council. The ACFR is a report which encompasses information beyond minimum financial reporting requirements. The auditors have provided a "clean opinion" based on their review.

The reports have been reviewed by the City Council Ad-Hoc Audit Subcommittee.

STAFF RECOMMENDATION:

Receive the reports.

FINANCIAL IMPACT:

Summarized financial information is discussed in this Staff Report, and Attachment 1 provides a guide to key information found in the ACFR. The full ACFR is included as Attachment 2. All other audit reports are included as Attachments 3-8.
88

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DESCRIPTION:

The City of Dublin has prepared its Annual Comprehensive Financial Report (ACFR) for the Fiscal Year (FY) ending June 30, 2022. The ACFR (Attachment 2) includes audited financial statements reviewed by Badawi and Associates, the independent auditors selected by the City Council.

Ad-Hoc Audit Committee Review
The auditors met with the City Council Ad-Hoc Audit Committee, composed of Councilmembers Hu and McCorriston, on December 7, 2022, to review the results of the audit. The interaction of the auditors directly with representatives of the elected body is a key component to audit standards and provides the Committee an opportunity to discuss the report and ask questions of the auditors.

Based on their testing and review, the auditors granted the City a "clean opinion" (see ACFR pages 1-4), meaning that the financial statements present fairly, in all material respects, the financial position of the City.

The compliance audits for the additional reports found that, based on the information reviewed and presented, expenditures were materially in compliance with the program requirements (Attachments 4 -7).

Financial Overview
Attachment 1 provides a guide to key elements contained in the ACFR. Some of the important financial results include an increase of $33.4 million in net position, as shown in Table 1 below.

This change is on an entity-wide basis and includes both capital assets as well as restricted funds.

Included in the Management Discussion and Analysis section of the ACFR is a discussion of the changes in Net Assets (ACFR page 6 and 7). It is important to note that the amount reported as Total Net Assets includes:

1. $543.2 million (61% of total net assets) in investments in capital assets (e.g. land, infrastructure, buildings, and equipment).

2. $118.1 million (13% of total net assets) that is subject to external restrictions on how it can be used, such as development impact fee funds.

3. $228.4 million (26% of total net assets) in net assets that are unrestricted. 89

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TABLE 1: SUMMARY OF NET POSITION
June 30, 2022 and 2021
Auditors’ Communication (Governance Letter) (Attachment 3) The Governance Letter includes a report on the City’s accounting and reporting procedures, as well as recommendations for process improvements. The report includes corrections needed due to the timing in the receipt of revenues and processing invoices for the remittance of special tax funds for the Dublin Crossing Community Facilities District. The corrections were made and deemed immaterial. Overall, the report does not note any issues for Fiscal Year 2021-22.

Designation of Fund Balances
The City's Fund Balance and Reserves Policy conforms to required standards enacted by the Governmental Accounting Standards Board (GASB). A listing of the FY 2021-22 year-end major fund reserves established in accordance with this policy is shown on ACFR page 13. The following table summarizes the fund balances for all City funds:
90

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TABLE 2: GOVERNMENTAL FUND BALANCE CHANGES
June 30, 2022 and 2021
As shown above, General Fund Reserves totaled $223.8 million as of June 30, 2022. Of that amount, $64.0 million is available for cash flow purposes, equating to approximately 8.2 months of budgeted operating expenditures in FY 2022-23. This exceeds the target as guided by the policy, which sets the cash flow goal at between two and four months of the next year's budget.

Additional Reports Prepared by Auditors
In addition to the audit of the financial statements, the audit engagement also included the completion of specialized reports. The five supplemental reports include:

1. A compliance audit of Alameda County Transportation Commission (ACTC) Measure B Funds

2. A compliance audit of the ACTC Measure BB Funds

3. A compliance audit of the ACTC Vehicle Registration Fee (Measure F) Program

4. A single audit report related to Federal Grant Expenditures

5. A review of the City's Annual Appropriations Limit Calculation ACTC Measure B Funds Report (Attachment 4)
ACTC provides local funding via two local programs: 1) Local Street Improvements; and 2) Bicycle and Pedestrian Improvements.

As of June 30, 2022, the Local Streets fund balance of $916,201 is assigned to a Capital Reserve for continued street improvement projects, and the Bike/Pedestrian fund balance of $340,040 is restricted to appropriate bike and pedestrian program improvements. During FY 2021-22, the following projects were funded by Measure B:
 Annual Street Resurfacing
 Iron Horse Trail Bridge
 Citywide Bicycle & Pedestrian Improvements
 Citywide Signal Communication Upgrade
ACTC Measure BB Funds Report (Attachment 5)
Alameda County Measure BB was approved by the voters in November 2014 with 70% of the vote. The fee is expected to generate about $30 billion over 30 years funded by an additional half-cent sales tax to be used for transportation related expenditures. The program includes 91

Page 5 of 6 ends

four categories of projects: 1) Transit; 2) Affordable Transit for Seniors and People with Disabilities; 3) Local Streets and Roads; and 4) Bicycle and Pedestrian Path and Safety.

As of June 30, 2022, the Measure BB Fund had a restricted fund balance of $748,337 for Local Streets and Roads, and $405,776 restricted for Bicycle and Pedestrian improvements. During FY 2021-22, the following projects were funded by Measure BB:
 Annual Street Resurfacing
 Citywide Bicycle and Pedestrian Improvements
ACTC Vehicle Registration Fee (Measure F) Report (Attachment 6) The City of Dublin uses a Special Revenue Fund to account for money collected through the ACTC's Vehicle Registration Fee. The goal of the program is to sustain the County's transportation network through a distribution of the funds throughout the County on successive five-year cycles.

As of June 30, 2022, the ACTC VRF Measure F Fund had a balance of $246,182 in restricted funds.

During FY 2021-22, the following projects were funded by Measure F:
 Intelligent Transportation System Upgrades
 Citywide Signal Communication Upgrade
Single Audit Report for Federal Grant Expenditures (Attachment 7) The City is required to obtain a Single Audit if annual expenditures of Federal Funds exceed $750,000. In FY 2021-22 the City had $2,433,647 in expenditures of Federal Funds, which included $405,780 in Community Development Block Grant/Entitlement Grants and $2,027,867 in American Rescue Plan Act funds. The audit includes a Report on Internal Controls and Compliance, which reported no findings relative to the federal programs reported by the City.

Appropriation Limit Schedule Report (Attachment 8)
State law requires the adoption of an Appropriations Limit which must be included in the budget document. The City Council adopts the Limit by resolution, and it is adjusted annually based on factors establish in State Law. The Limit applies only to appropriations that are funded by proceeds of taxes. The Limit for Dublin is substantially more than the amount of revenue generated from taxes. The auditors reviewed the calculation used to develop the $450,080,278 limit as presented in the FY 2022-23 Budget, and there were no exceptions noted in the findings.

STRATEGIC PLAN INITIATIVE:

None
NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.
92

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ATTACHMENTS:
1) Summary – Key Information
2) Annual Comprehensive Financial Report Fiscal Year 2021-22 3) Fiscal Year 2021-22 Auditors’ Communication with Those Charged with Governance 4) Fiscal Year 2021-22 Measure B Report
5) Fiscal Year 2021-22 Measure BB Report
6) Fiscal Year 2021-22 Measure F Report
7) Fiscal Year 2021-22 Single Audit Report
8) Appropriations Limit Fiscal Year 2022-23
93 Attachment 1

SUMMARY - KEY INFORMATION

COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDING JUNE 30, 2022
City Council Meeting December 20, 2022

1. Includes audited financial statements reviewed by the City's audit firm, Badawi & Associates.

2. The auditors’opinion is that the City's financial statements fairly represent the City's financial position.

3. The ACFR format will allow the City to apply for a Certificate of Achievement from the Government Finance Officers Association (GFOA). The goal is to provide financial information of the highest quality, in a transparent manner.

4. ORGANIZATION OF REPORT:
a. Transmittal letter (pages v-xiv): provides a general overview of economic and budgetary factors that impact the City.
b. Opinion (pages 1-4): issued by the Independent Auditor on the City’s financial position and compliant with accounting principles generally accepted in the United States of America.
c. Management Discussion and Analysis (MD&A) (pages 5-20): provides an overview of the financial activities, with a focus on significant trends, as well as major changes associated with the City's major funds (i.e. General Fund and Impact Fee funds).
d. Financial Statements: a significant portion of the ACFR includes financial statements and schedules for the various funds used to account for the City's revenue and expenditures. Pages 24-26 present the Government - Wide Statement of Net Position presents financial statements similar to those used by private corporations . That section is followed by financial statements for each fund.
e. Statistical Section (pages 181-end): the unaudited statistical section of the ACFR includes relevant historical data.

5. Fund Balances - A complete listing of fund reserves and designations for all major funds is shown on page 76 of the report.

6. Audit Recommendations / Disclosures - As part of the Audit Review the independent auditors can present recommendations for consideration by the City.

The process allows the Auditors to disclose their observations on certain practices and policies that need improvement. The report for FY 20 21-22 does not note any 94 Attachment 1
findings. This information is presented as a separate document and is included as Attachment 3.
95 ANNUAL COMPREHENSIVE

FINANCIAL REPORT
Fiscal Year ended June 30, 2022
City of Dublin
c a l i f o r n i a
Attachment 2
96 Dublin, California
Annual Comprehensive Financial Report
For the year ended June 30, 2022
Prepared by:

Administrative Services Department
97 City of Dublin
Annual Comprehensive Financial Report
For the year ended June 30, 2022
Table of Contents, Continued
Page
i

INTRODUCTORY SECTION
Table of Contents ............................................................................................................................................................ i Letter of Transmittal ...................................................................................................................................................... v Principal Officers ......................................................................................................................................................... xv Organizational Chart ................................................................................................................................................. xvi GFOA Certificate of Excellence in Financial Reporting ...................................................................................... xvii

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

Government-Wide Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet .............................................................................................................. ........................................ 30 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position .......................................................................... ....... 33 Statement of Revenues, Expenditures and Changes in Fu nd Balances ...................................................... 34 Reconciliation of the Government al Funds Statement of Revenues, E x p e n d i t u r e s , a n d C h a n g e s i n F und Balances to the Government-Wide Statement of Activities ................................................................................................... ................................ 37 Statement of Revenues, Expenditures and Ch anges in Fund Balance – Budget and Actual:

General Fund .............................................................................................................. ..................................... 38 Affordable Housing Special Revenue Fund ................................................................................... ............. 39 Proprietary Fund Financial Statements:

Statement of Net Position .................................................................................................. ............................... 42 Statement of Revenues, Expenses and Changes in Fund Net Position ...................................................... 43 Statement of Cash Flows .................................................................................................... ............................... 44 98 City of Dublin
Annual Comprehensive Financial Report
For the year ended June 30, 2022
Table of Contents, Continued
Page
ii
FINANCIAL SECTION, Continued
Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position......................................................................................... ....................... 46 Statement of Changes in Fiduciary Net Position .... ....................................................................................... 47 Notes to Basic Financial Statements ....................................................................................................................... 51 Required Supplementary Information (Unaudited):

Defined Benefit Pension Plan
Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years ........................... 95 Schedule of Contributions – Last 10 Years ................................................................................... ..................... 95 Other Post Employment Benefits (OPEB)
City Retiree Health Plan – Schedule of Changes in Net OPEB Liability and Related Ratios during the Measurement Period – Last 10 Years ............................................................... . 96 Schedule of City Retiree Health Plan Contributions – Last 10 Years ............................................................. 97 Supplementary Information:

General Fund – Budget Versus Actual
Schedule of Budget Versus Actual Revenue by Sources ......................................................................... ...... 101 Schedule of Budget Versus Actual Departmental Expenditures .................................................................. 102 Budgeted Major Governmental Funds Other than General Fund and Special Revenue Funds:

Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual:

General Improvements Projects Capital Projects Fund ........................................................................ ...... 106 Parks Projects Capital Projects Fund ....................................................................................... ...................... 107 Streets Projects Capital Projects Fund ..................................................................................... ...................... 108 Public Facilities Impact Fees Capital Projects Fund ........................................................................ ............ 109 Fire Impact Fees Capital Projects Fund ..................................................................................... .................... 110 Traffic Impact Fees Capital Projects Fund .................................................................................. .................. 111 Dublin Crossing Contribution Capital Projects Fund ......................................................................... ........ 112 99 City of Dublin
Annual Comprehensive Financial Report
For the year ended June 30, 2022
Table of Contents, Continued
Page
iii
FINANCIAL SECTION, Continued
Non-Major Governmental Funds:

Combining Balance Sheet ..................................................................................................... .............................. 116 Combining Statement of Revenues, Expenditures and Chan ges in Fund Balances .................................. 124 Schedules of Revenues, Expenditures and Changes in Fu nd Balances – Budget and Actual .................. 131 Internal Service Funds:

Combining Statement of Net Position ......................................................................................... ..................... 170 Combining Statement of Revenues, Expenses and Changes in Net Position ............................................. 172 Combining Statement of Cash Flows ........................................................................................... .................... 174 Custodial Funds:

Combining Statement of Fiduciary Net Position ............................................................................... ............. 178 Combining Statement of Changes in Fiduciary Net Position .................................................................... ... 179 STATISTICAL SECTION (Unaudited)
Net Position by Component ..................................................................................................................................... 182 Changes in Net Position ............................................................................................................................................ 184 Fund Balances of Governmental Funds .................................................................................................................. 186 Changes in Fund Balances of Governmental Funds ............................................................................................. 188 Assessed Value of Taxable Property ....................................................................................................................... 190 Direct and Overlapping Property Tax Rates .......................................................................................................... 192 Principal Property Taxpayers .................................................................................................................................. 194 Property Tax Levies and Collections ...................................................................................................................... 195 Direct and Overlapping Debt ................................................................................................................................... 196 Legal Debt Margin Information ............................................................................................................................... 198 Demographic and Economic Statistics .................................................................................................................... 200 Property Value, Construction, and Bank Deposits ............................................................................................... 201 Principal Employers .................................................................................................................................................. 202 Full-Time Equivalent City and Contract Government Employees by Function............................................... 206 Operating Indicators by Function/Program .......................................................................................................... 208 Capital Asset Statistics by Function/Program ...................................................................................................... 210 Top 25 Sales Tax Producers ...................................................................................................................................... 212 Miscellaneous Statistical Data .................................................................................................................................. 213 100
iv
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101
December 20, 2022
Ho
norable Mayor and Members of the City Council:

Pre
sented with this letter is the City of Dublin (City) Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2022. The information in this Report is prepared in accordance with Generally Accepted Accounting Principles (GAAP) as established by the Governmental Accounting Standards Board (GASB).

Th
e responsibility for the accuracy and fairness of this report rests with the City.

Management Staff are responsible for preparing a complete report which is based upon reliable information. Management has established a comprehensive internal control framework that is designed both to protect the City’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City’s financial statements. Management is committed to maintaining the City’s internal controls to safeguard assets; and provide reasonable assurances of proper recording of financial transactions. All disclosures necessary to enable the reader to gain an understanding of the City’s financial activities have been included and Badawi & Associates, a firm of licensed public accountants, has issued an unmodified (“clean”) opinion on the City of Dublin’s financial statements for the year ended June 30, 2022.

The independent auditor’s report has been included in this Annual Comprehensive Financial Report.

Th
is letter of transmittal is designed to assist with an individual’s review of the City’s financial statements. Specifically, it is intended to offer the reader useful information in assessing the economic conditions impacting the City of Dublin. It also complements the separate Management’s Discussion and Analysis (MD&A) narrative section, which provides financial highlights of the City and additional analysis of trends reported as part of the financial statements. The MD&A is located immediately following the report of the independent auditors.

CIT

Y PROFILE
Th
e City of Dublin was incorporated in 1982 and is in the East Bay of the San Francisco Bay Area, approximately 30 miles east of San Francisco and approximately 30 miles northeast of San Jose. In 2011, the City of Dublin was named an “All-America City” by the National Civic League. And, in 2018, the City was named one of the best places to live in the United States, according to Money Magazine.

Th
e City provided for a permanent staffing level of approximately 99 full-time equivalent City employees in the Fiscal Year 2021-22, in addition to temporary and contract personnel. According to the California Department of Finance as of May 2022, the City of Dublin serves a population of 68,482, which excludes group quarters (4,450), and covers 14.91 square miles. The City’s strategic location offers opportunities for employers, retailers, and high-quality residential and transit- oriented neighborhoods.

The
City operates under the Council-Manager form of government. Policy- making and legislative authority are vested in the City Council, which consists of a directly elected Mayor, who serves a two-year term, and four at-large Council members each elected to a four-year term. The City Council is responsible for the City’s ordinances, operating resolutions, adoption of v
102
the annual budget, hiring the City Manager and City Attorney and confirming the appointments made by the Mayor to commissions and committees. The City Manager is responsible for implementing the policies, ordinances, and directives of the City Council, overseeing the day-to-day operations of the City, and the appointments of the City’s departments. The City Attorney provides legal counsel on City business, drafts and reviews ordinances, resolutions, and contracts, and represents the City in certain litigation.

Th
e City’s biennial budget serves as the foundation for the City’s financial planning and control. The operating budget is adopted by the City Council on an annual basis prior to July 1 of each year. During mid-cycle, a review and update are prepared and presented to the City Council for the adoption of the second year’s budget. The City Council exercises budgetary control at the fund level. Formal budgetary integration is employed as a management control device during the fiscal year for the General Fund, Special Revenue Funds, Capital Projects Funds, Enterprise Funds, and Internal Service Funds. The budgeted funds are adopted on a basis consistent with GAAP in the United States. Expenditures may not legally exceed budgeted appropriations at the fund level. Management does not have the authority to increase the budget without the approval of the City Council. However, the City Manager may authorize budgetary transfers from one account to another within the same fund, appropriate funds from Committed and Assigned fund balances that have been approved by the City Council for specific purposes, and appropriate funds for asset replacement funded by the City’s Internal Services Replacement funds.

Cu
rrent City services include the City Manager’s Office (including General Administration, Human Resources/Risk Management, Communications, City Clerk/Records, Disaster Preparedness, Information Systems, and Economic Development), Administrative Services (Finance), City Attorney, Police Services, Fire Services, Community Development (Building/Planning/Housing), Parks and Community Services, and Public Works (Engineering/Maintenance). The City contracts with public agencies and private firms to provide a variety of key services including Building Inspection, Fire Services, Police Services, and Public Works maintenance. A total of 150.48 FTE contract employees were included in the City budget in Fiscal Year 2021-22.

GHLIGHTS
Du
blin, California has long been known as the “crossroads” of the Bay Area. Dublin sits at the intersection of two major highways: Interstate 580 and Interstate 680. The City delivers a broad range of community services and has a wide range of housing types available to meet the demands of various employers throughout the region. Over the past several years residential builders and developers have constructed a variety of new housing options, which include a mix of transit-oriented development adjacent to the City’s two Bay Area Rapid Transit (BART) stations, as well as single-family homes and condominium / townhome developments. The proximity to job centers, colleges, and universities in the Bay Area creates an attractive environment.

Mu
ch of the recent growth in the community, which is now in its final phases of completion, was planned in the voter-approved 1994 Eastern Dublin Specific Plan. This vision has allowed a strong foundation with quality neighborhoods and public facilities to be built citywide. New developments in the Downtown Dublin Specific Plan area have provided housing opportunities as well as potential retail space that will support a high quality of life in Dublin. In addition, the City’s aquatics complex, The Wave, offers residents and visitors a recreation destination with pools, slides, and play structures situated in the center of the community.

De
velopment over the past decade has had positive budgetary impacts, allowing the City to make significant investment in community-serving facilities, such as parks. While careful financial stewardship has put Dublin in a strong fiscal position, it is important to ensure the stability of the vi
103
community’s long-term fiscal health to continue to provide high-quality services, particularly as the City reaches build-out.

Ke
y City activities and accomplishments during Fiscal Year 2021-22 include the following:

Ec
onomic Development
In Fiscal Year 2021-22, the City continued its Business Concierge Program helping new and existing businesses with opening new sites in Dublin and expanding or relocating in Dublin, as well as its business incentives efforts to assist with the attraction and retention of businesses.

The C
ity welcomed many new businesses to Dublin in the dining, services, and retail sectors such as Paik’s Noodles, S&G Carpet and More, uBreakiFix, SummerWinds Nursery, Prima Vini Wine Merchants, Brooks Motor Cars, Dublin Kia Auto Dealership, Mr. Biryani, Xiaopei Chinese Dance, Heyday Dental, The Camp Transformation Center, Nara Sushi, Pho Dublin, ACE Hardware, Sephora, Dublin Pediatric Dentistry and Orthodontics, OpSec Security, Mimi’s Chocolates, Hively Family Resource Center, NC Marble and Stone Pavers, Bravas, Caltronics, DOMA, BayOptiks, Xpress Eat, Mindart Studio, Crumbl Cookies, Volvo Cars Dublin, Mandarin Delight, and Radiant Waxing.

Als
o in Fiscal Year 2021-22, the City Council took multiple actions including supporting a local recovery campaign, “To Dublin with Love,” two Community Benefit Program Agreements for two separate affordable housing development projects in the Downtown, three Commercial Façade Improvement Grants to assist with signage and building frontage improvements, and renewal of the Tri-Valley Tourism Marketing District.

COVI
D-19 Pandemic & Recovery
Economic Development staff continued its COVID-19-related newsletters and programs, which included a COVID-19 Business Impacts webpage that provides timely and relevant updates, and the Dublin Business Brief eNewsletter that addresses COVID-19-related announcements.

Th
e City also launched two COVID-19-related small business support programs: the Commercial Rent Relief Grant Program (CRRGP) and Outdoor Operations Grant Program (OOGP). The CRRGP provided a one-time $10,000 grant to 100 qualified small business tenants who had at least $10,000 or more in rent arrears due to the pandemic. The OOGP aided local eating establishments and retailers in Dublin who were looking to provide an outdoor area for dining or shopping.

In
addition, Economic Development staff developed the Business Recovery Playbook: A Post-Pandemic Strategic Action Plan. The objective of the Playbook is to assess the current business climate, build upon current efforts, and implement new strategies to help offset the negative effects of COVID-19.

During the fiscal year, several of the Playbook’s objectives were met, including the assessment of the business climate by conducting the Dublin Business Needs Survey; enhancing communications, such as implementing the Mobile Text Communication Program; hosting a roundtable for the food and beverage business community; and creating the Small Business Webinar Series and hosting webinars on Labor Challenges and Successful Social Media. Implementation of the Playbook’s remaining objectives continued into Fiscal Year 2022-23.

Th
e #DublinEats campaign underwent a rebranding effort and was reprogrammed as the “Taste the World in Dublin” campaign to offer residents an easy online passport. Participants who check in to five participating restaurants are then awarded a $25 gift card to a Dublin restaurant.

Th
e City also partnered with the Tri-Valley Career Center in co-hosting the Spring Job Fair which provided an in-person opportunity for employers and jobseekers to connect. vii
104
Lastly, the City Council approved amendments to the City’s Zoning Ordinance to facilitate outdoor seating for eating and drinking establishments on both a permanent and long-term, temporary basis.

The amendments included increasing the number of outdoor seats allowed without providing additional parking spaces.

Co
mmunity Development
Ho
using Element Update
The City recently completed the preparation of the State-mandated Housing Element Update for the 2023-2031 Planning Period. In accordance with State requirements, the Housing Element Update includes policies to accommodate the City’s Regional Housing Needs Allocation (RHNA). The City’s RHNA for this planning period is 3,719 units. The City submitted the draft Housing Element Update to the California Department of Housing and Community Development (HCD) for review. The City held public hearings to adopt the Housing Element Update in October and November 2022.

Af
fordable Housing
The City continued to further the City Council’s strategic goal to facilitate the production of affordable housing.

Th
e City facilitated the acquisition of a 1.3-acre site, valued at approximately $5 million, at no cost to Eden Housing. The site is located on Regional Street in Downtown Dublin and will be the future site of the Dublin Senior Affordable Apartments development. The City allocated $5 million of the City’s share of the Alameda County Measure A-1 Bond Funds to the project and additionally secured a $3.3M Local Housing Trust Fund Grant to help further facilitate the development. During the past year, the City approved the Site Development Review Permit and all necessary entitlements for Eden Housing to construct a 113-unit affordable housing project for seniors.

Th
e City secured a $3.3 million Local Housing Trust Fund Grant from the State of California for the 300- unit Amador Station/BRIDGE Housing affordable rental project. This grant is in addition to the $7.1 million from the City’s Affordable Housing Fund and $2.9 million of the Alameda County Measure A-1 Bond Fund that the City has allocated to this project.

Ci
ty Staff continues to work with the Alameda County Surplus Property Authority to acquire an approximately two-acre site near the East Dublin BART Station. The acquisition would be at low/no cost to an affordable housing developer to facilitate the creation of an affordable housing development on this site. Staff is working with Eden Housing on a proposal to construct approximately 100 units of workforce housing affordable to lower income households.

Th
e City also continued to take steps to facilitate the construction of accessory dwelling units (ADU), including preparation of an ADU Manual and website. The website serves as a one-stop-shop for information and resources to assist residents with building an ADU on their property. Key features of the webpage include the permit-ready plans, the ADU manual, information about fee waivers that have been granted by the City, and a list of resources to assist residents looking to construct an ADU on their property.

Se
nate Bill 9 Amendments to the Dublin Municipal Code
The City amended the Dublin Municipal Code to implement the California Housing Opportunity and More Efficiency (HOME) Act, also known as Senate Bill 9. The amendments allow homeowners to split their single-family lot and/or build additional units on an existing lot. The amendments also establish affordability requirements and objective design and development standards for projects allowed by SB

9. viii
105
SCS Dublin
The SCS Dublin project is located on 76 acres of land in eastern Dublin that is largely surrounded by development. The City completed a year-long community outreach process to gain feedback about the future land use plan for this site. This included engaging the Urban Land Institute and a consultant team to help inform the creation of a preferred plan. The City Council approved that Preferred Plan in February 2022. In November 2022, the City Council approved amendments submitted by the applicant to the General Plan and Eastern Dublin Specific Plan to effectuate the Preferred Plan.

Publ
ic Safety
Dublin Police Services continued its crime enforcement and community policing programs during Fiscal Year 2021-22, including the National Drug “Take-Back Initiative” event to collect prescription drugs, community engagement events such as National Night Out and “Coffee with a Cop,” as well as Tobacco Permit Compliance Operations to ensure youth are safe from businesses selling tobacco products to minors. The City continued to incorporate new technology, like Situational Awareness cameras and additional License Plate Reader cameras, to enhance the ability to investigate crimes throughout the Community. Dublin was awarded a $65,000 grant from the California Office of Traffic Safety (OTS) for a year-long program of special enforcement and public awareness efforts to prevent traffic-related deaths and injuries. Dublin was also awarded an $870,000 grant from the California Department of Justice for a three-year tobacco enforcement and education program. The grant funds include the salary and benefits for an additional School Resource Officer (SRO) bringing the total number of SROs to three and enhancing the enforcement of the illegal use of tobacco at our schools and surrounding areas.

Al
so, in Fiscal Year 2021-22 the City approved the addition of the Behavioral Health Unit for Dublin Police Services. Two clinicians and a supervisor were added to the team to help bridge the gap in services between law enforcement and mental health services. The clinicians also serve as victim advocates, provide assistance in obtaining services for the unhoused, and assist families with special needs juveniles. The Behavioral Health Unit has enhanced the overall service that Dublin Police Services provides to the community.

Publ
ic Works
Int
ergovernmental Relations
The City continued to provide janitorial, pest management, and solid waste and recycling services on Camp Parks Reserve Forces Training Area (Camp Parks) through the Intergovernmental Support Agreement (IGSA) for Municipal Services with U.S. Army Garrison Fort Hunter Liggett. The City also continued to provide Dublin San Ramon Services District (DSRSD) landscape maintenance and weed abatement services through the Tri-Valley Intergovernmental Reciprocal Services Master Agreement.

Env
ironmental Sustainability
The City Council adopted the “City of Dublin Climate Action Plan 2030 and Beyond” (CAP) on September 15, 2020. The CAP provides the foundation to achieve greenhouse gas reduction targets for 2030 and reach carbon neutrality by 2045. The single biggest action in the CAP, in terms of greenhouse gas (GHG) emissions reductions, is to default all community accounts to GHG-free electric power. On April 5, 2022, the City Council adopted a resolution requesting the City’s electric power provider, East Bay Community Energy, to default all non-residential accounts to Renewable 100 power, which provides 100% renewable and 100% GHG-free electricity.

To
reduce litter and maintenance associated with trash pickup and to help comply with Senate Bill (SB) 1383 requirements, Public Works purchased new three-stream waste collection containers and deployed them at locations around the City including at the entrance to the Iron Horse Trail at Amador Valley Boulevard, at several locations along Village Parkway, and at The Wave. The containers are color- coded and include signage to help identify the proper container to dispose of waste. ix
106
Inf
rastructure and Capital Improvement Projects
The f
ollowing major capital improvement projects were completed during Fiscal Year 2021-22:

Annu
al Street Resurfacing (2021 Slurry Seal)
The project included seal coating a total of approximately 2.3 million square feet of asphalt, 41,000 square feet of asphalt pavement repair, and 2,600 square feet of resurfacing.

But
terfly Knoll Park
The project constructed a 1.08-acre neighborhood square in the Tassajara Hills Development. The square includes a picnic area with shade structure, fitness area, playgrounds for children ages 2-5 and 5-12, informal lawn area, landscaping, butterfly garden, and pathways for circulation.

Dubl
in Heritage Park Cemetery Improvements
The project provided for the restoration of the tree allée along Hawthorne Lane and landscape improvements throughout the site, the addition of shade structure and improvements to the courtyard adjacent to Old St. Raymond’s Church, and the renovation of existing pathways within the cemetery.

Th
e City has also undertaken or continued work on the following major capital improvement projects in Fiscal Year 2021-22:

Ci
tywide Energy, Resiliency, and Disaster Preparedness Improvements The project provides for an Investment Grade audit, design, and construction of various energy upgrades, efficiency measures, and resiliency improvements, including solar photovoltaic and energy storage systems, back-up generators, and advanced control systems.

Cu
ltural Arts Center
The project will design and construct a 13,000-square-foot Cultural Arts Center on the first floor of the former Dublin Police Services Building at the Civic Center and will renovate the second-floor space to accommodate offices for the Parks and Community Services Department.

Do
n Biddle Community Park
The project is for the completion of a 30-acre community park adjacent to the Boulevard Development. Amenities include tennis courts, basketball courts, a picnic and barbeque area, two restroom buildings, two parking lots totaling a great lawn (multi-use lawn area), playgrounds, parent paddock, and community garden. The park opened to the public in September 2022.

Dubl
in Boulevard Extension – Fallon Road to North Canyons Parkway The project received federal approval of the Environmental Assessment with a Finding of No Significant Impact, and detailed design began for the future 1.5-mile extension of Dublin Boulevard through unincorporated Alameda County to North Canyons Parkway in Livermore. The project is a joint effort of the City of Dublin, the City of Livermore, and the Alameda County Transportation Commission.

Fa
llon Sports Park - Phase 3
The project is the final 14-acre phase of construction for the 60-acre sports complex. This final phase includes a cricket field, lighted batting cages, four volleyball courts, play area, and two little league baseball fields. Phase 3 opened to the public in October 2022. x
107
Iron Horse Trail Bridge at Dublin Boulevard
The project will construct a 230-foot free-span pedestrian and bicycle bridge for the Iron Horse Trail over Dublin Boulevard.

Wal
lis Ranch Community Park
The project will design and construct an 8.75-acre community park which will include a 0.9-acre dog park, lighted pickleball, tennis, and basketball courts, a 25-stall parking lot, picnic areas, two playground areas, a large turf area, landscaping, and pathways for circulation.

Ta
ssajara Road Improvements – North Dublin Ranch Drive to Quarry Lane School The project will design and construct street improvements for Tassajara Road to a four-lane arterial standard with bike lanes, sidewalks, landscaped median, and stormwater treatment areas.

Ta
ssajara Road Realignment and Widening – Fallon Road to North City Limit The project will design and construct street improvements for a realigned Tassajara Road to a four-lane arterial standard with bike lanes, sidewalks, landscaped median, and stormwater treatment areas. This project is a joint effort with Contra Costa County.

Pa
rks & Community Services
In Fiscal Year 2021-2022, the Parks and Community Services Department (PCS) continued to recover from the COVID-19 pandemic by transitioning back to in-person programs and events with safety protocols in place. The Wave opened with limited operating hours and the number of patrons allowed.

Through planned improvements, PCS also continued working to improve and enhance its many parks and facilities. As Fiscal Year 2021-22 ended, PCS transitioned back to the normal operations of community centers, all special events, The Wave, classes, programs, and sports leagues. Registration numbers were also on their way to a full recovery.

A n
umber of Public Art projects were completed, including the installation of “Metamorphosis” at Butterfly Knoll Park, the completion of the Recovered Wood art project, and the 40th Anniversary Lawn Display special temporary art project. Planning and selecting the next round of Utility Box Art, which included 10 utility boxes, was completed. The Community Art Gallery took place at Splatter, and the Annual Nature in Your Backyard Photo Contest was held. The selection and approval of the Heritage Park Public Art project of a memorial sculpture and artistic park features were completed.

The 2
022 Parks and Recreation Master Plan was completed. The Master Plan establishes goals, standards, guiding policies, and an action plan to guide the development and management of Dublin’s parks and recreation facilities through the build-out of the City. The Adopt-A-Bench program was initiated and approved by the City Council.

PC
S began the planning and implementation for a yearlong celebration of the 40th anniversary of the City of Dublin’s incorporation. The official kickoff was at a reception on February 1, 2022, prior to the City Council meeting. Many activities took place during the year, and Dublin’s special events each highlighted the anniversary in a special way. Heritage Park and Museums hosted a special 40 th
Anniversary exhibit.

Fi
nancial Outlook
The COVID-19 pandemic created not only a public health crisis in 2020, but an economic crisis that continued into 2021 with falling employment levels and the steepest quarterly decline in Gross Domestic Product (GDP) on record. In mid-2021 the economy began to rebound, as could be seen with several key economic indicators: GDP rose, unemployment dropped, and consumer confidence rose.

In
Fiscal Year 2021-22, The City continued to rebound from the effects of the COVID-19 pandemic, home prices continuing to remain strong, and spending continued to increase as businesses resumed xi
108
normal activities. Charges for Services revenue increased to pre-COVID levels, as more classes and activities resumed in addition to the City bringing additional fields and courts online for rent. The overall effect of improving economic conditions resulted in local revenues exceeding budget projections. Staff is cautiously optimistic but are carefully monitoring the effects of potential areas of concern, including soaring inflation, increasing interest rates, and uncertainty of the economy’s reaction to the Russian invasion of Ukraine.

Pro
perty Tax revenue in Fiscal Year 2021-22 increased as housing prices remained strong, with an increase in net taxable assessed valuation of $1.2 billion (6.08%) over the prior year. Property Tax revenues have continued to increase as home values continued to grow and new developments have come to fruition within the City. There were no significant delinquencies in the fiscal year.

Ov
erall Sales Tax came in $1.5 million (6.0%) higher than Fiscal Year 2020-21, as businesses continued to rebound from COVID-19-related shutdowns. Originally, a projected year-over-year decrease of Sales Tax was anticipated in the Adopted Budget due to uncertainty surrounding COVID-19, but strong sales in the Autos and Transportation sector, Fuel and Service Stations, and Restaurants and Hotels exceeded the updated mid-year projections. In Fiscal Year 2022-23, the City is projecting Sales Tax revenue remains flat from Fiscal Year 2021-22 receipts, due to the uncertainty surrounding inflation and rising interest rates.

De
velopment-related revenue is the third largest City revenue stream, making up 9.9% of total General Fund revenues in Fiscal Year 2021-22. Year-end development revenue came in at $9.8 million, an increase of $2.4 million (32.6%) from Fiscal Year 2020-21, attributed to an increase in activity based on development project timelines. As development revenue can significantly vary year to year based on the nuances of specific projects, the Fiscal Year 2022-23 Adopted Budget reflects a decrease in revenue in the near term, declining further again as large-scale projects are completed. The City maintains a Service Continuity Reserve in the General Fund to ensure that there are future funds to cover expenditures when development activity slows.

Wh
ile Fiscal Year 2021-22 finished with a General Fund surplus of approximately $14.1 million including General Fund transfers, long-term fiscal sustainability remains at the forefront of budget discussions.

Despite the continued growth in Property Tax that was occurring prior to COVID-19, declining and/or leveling of Sales Tax and Development Revenues, the rising costs of contracted services, and the potential for an economic downturn in the next few years, the City anticipates facing a deficit beginning in Fiscal Year 2029-30 as illustrated in the 10-Year Forecast (Figure 1). The projected deficit will guide the use of reserves and decisions made in the next operating budget cycle. xii
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Figure 1. 10-Year Forecast
Fi
nancial Planning and Policies
In June of 2022, the City Council adopted the City’s Fiscal Year 2022-23 and 2023-24 Budget. As in previous years, the primary goals addressed in this budget cycle are: 1) fully fund current City operations; 2) fund future capital endeavors now through the setting aside of specific reserves; and 3) maintain adequate operating reserves over the long term. In addition, the Two-Year Strategic Plan includes a focus on infrastructure maintenance and reinvestment, and organizational health, both of which have budget implications.

Th
e City adopts a balanced operational budget in accordance with City policies and uses a two-year budget format. The City Council adopts a final budget and appropriates funds in advance of the July 1st start of the new Fiscal Year. In terms of major capital investments constructed with Impact Fees, the City has historically operated utilizing a pay-as-you-go philosophy. The City has typically operated with little to no debt financing, but due to the historically low interest environment in the first quarter of Fiscal Year 2021-22, the City Council authorized the issuance of 25-year lease revenue bonds to finance the Energy Efficiency Improvements project, which includes construction of various energy upgrades, efficiency improvements, lighting upgrades, energy generation, solar photovoltaic (PV) systems, and energy storage projects at facilities, parks, street rights-of-way, and other City-owned property.

Renewable, resiliency, and disaster preparedness improvements to prepare for future PG&E Public Safety Power Shutoff events and other emergency events will be provided with back-up generators at City facilities. The City has established a reserve to fund future bond payments or to pay off the bonds early, should the opportunity or necessity occur.

Th
e financial policies currently used for budgeting also provide for the use of Internal Service Funds to ensure resources are available to finance the replacement of public safety vehicles and apparatus, computer systems, and certain building components. The City has also proactively financed contributions to fund both pension and retiree health liabilities. This reflects the City’s practice of being prepared to address long-term needs.
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110

GFOA AW
ARD
The G
overnment Finance Officers Association (GFOA) has recognized the City of Dublin for its Annual Comprehensive Financial Report covering the period ending June 30, 2021. A copy of the award from this entity is included in this report. This award represents 31 consecutive years that the City’s report was recognized by the GFOA. In order to be recognized, the City was required to produce an easily readable and efficiently organized report. The report must also meet the standard for generally accepted accounting principles and legal requirements.

ACKN

OWLEDGEMENTS
The p
reparation of this report was made possible by the collaborative efforts of staff in the Administrative Services Department and other departments, as well as the City’s audit firm, Badawi & Associates. A special thanks and acknowledgement to Wendy Lam, Senior Accountant, and Jay Baksa, Assistant Administrative Services Director, for their work managing the audit process. We would also like to recognize the Mayor and City Council for their guidance and support in the City’s pursuit of excellence in financial reporting.

Since
rely,
Lind
a Smith Lisa Hisatomi
City Manager Director of Administrative Services
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111
xv

CITY OF DUBLIN

PRINCIPAL OFFICERS
Fiscal Year 2021/2022
Mayor
Melissa Hernandez
Vice Mayor Councilmember
Jean Josey Sherry Hu
Councilmember Councilmember
S h a w n K u m a g a i Michael McCorriston

ADMINISTRATION PERSONNEL
City Manager Linda Smith
Assistant City Manager Colleen Tribby
City Attorney John Bakker
Administrative Services Director Lisa Hisatomi
City Clerk Marsha Moore
Chief of Police Garrett Holmes
Community Development Director Jeff Baker
Economic Development Director Hazel Wetherford
Fire Marshal Bonnie Terra
Human Resources Director Sarah Monnastes
Parks & Community Services Director Jackie Dwyer
Public Works Director Andrew Russell
112
Organizational Chart

Citizens of Dublin
City Council
City Manager
Police Services
Fire Services
Community
Development
Economic
Development
City Clerk
Assistant City
Manager
Administrative
Services
Non-
Departmental
Parks and
Community
Services
Public Works
Human
Resources
Information
Systems
City Attorney
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Dublin
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2021
Executive Director/CEO
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INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Dublin (City), as of and for the year ended June 30, 2022, and the respective budgetary comparisons for the General Fund and the Affordable Housing Special Revenue Fund, and the related notes to the financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements pr esent fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof, and the respective budgetary comparisons for the General Fund and the Affordable Housing Special Revenue Fund for the ye ar then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing st andards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the Un ited States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethica l requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally ac cepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substa ntial doubt about the City’s ability to continue as a going concern for twelve months beyond the financ ial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 116
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California

Page 2 ends

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

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

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

Required Supplementary Information
Accounting principles generally accepted in the Unit ed States of America require that the management’s discussion and analysis, budgetary comparison information, and the required pension and OPEB schedules on pages 5-20 and 95-97 be presente d to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropri ate operational, economic, or historical context. We have applied certain limited procedures to the requ ired 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 117
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California

Page 3 ends

3 consistency with management’s responses to our in quiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opin ions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual no nmajor fund statements and the budgetary comparison schedules for the major capital project funds and nonmajor governmental funds are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual nonmajor fund statements and the budgetary comparison schedules for the major capital project funds and nonmajor governmental funds are the responsibility of management and were derived from and relates directly to the underlyi ng 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 certai n 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 statements and the budgetary comparison schedules for the major capital project funds and nonmajor governmental fu nds are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual comprehensive financial report. The other information comprises the informatio n included in the annual comprehensive financial report but does not include the financial statements an d our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherw ise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrec ted material misstatement of the other information exists, we are required to describe it in our report.
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To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California

Page 4 ends

4 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards , we have also issued our report dated December 2, 2022 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, cont racts, and grant agreements and other matters. The p u r p o s e o f t h a t r e p o r t i s s o l e l y t o d e s c r i b e t h e s cope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness o f i n t e r n a l c o n t r o l o v e r f i n a n c i a l r e p o r t i n g o r o n c o m p l i a n c e . T h a t r e p o r t i s a n i n t e g r a l p a r t o f a n a u d i t performed in accordance with Government Auditing St andards in considering the City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
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5 Management’s Discussion and Analysis (MDA) June 30, 2022 As management of the City of Dublin (City), we of fer readers of the City’s financial statements this narrative overview and analysis of the financial activi ties of the City for the Fiscal Year (FY) ended June 30, 2022. Please read this overview in conjunction wi th the accompanying letter of transmittal and the accompanying basic financial statements.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis are intended to serve as an introduction to the City’s basic financial statements, which comprise three components:
x Government-wide Financial Statements – The se include the Statement of Net Position and Statement of Activities. These statements provide information about the activities of the City as a whole and about the overall financial condition of the City in a manner similar to a private-sector business.
x Fund Financial Statements – These statements provide additional information about the City’s major funds, including how services were financed in the short term and fund balances available for financing future projects.
x Notes to the Financial Statements – The notes provide additional detail that is essential to a full understanding of the information provided in the Government-wide and Fund Financial Statements.

In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the Ci ty’s progress in funding its obligation to provide pension benefits to its employees.

GOVERNMENT-WIDE FINANCIAL STATEMENTS - DESCRIPTION
These statements include all assets and liabilities of the City, using the accrual basis of accounting, which is similar to the accounting used by most private sector companies. All current year’s revenues and expenses are accounted for regardless of when the cash is paid or received.

These statements report the City’s net position and changes to the net position during the FY. Net position - the difference between assets and liabilities - are one way to measure the City’s financial position. Over time, increases or decreases in the net position are among indicators used to assess whether the financial condition of the City is improving or deteriorating. However, it is also important to consider other nonfinancial factors, such as: changes in the City’s property tax values, sales tax outlets, and the condition of the City’s infrastructure (i.e. parks and streets), to accurately assess the overall health of the City.

The Government-wide statements present information about the City’s activities, all of which are considered governmental in nature. These includ e services provided for police, fire, community development, streets, and recreation. These services are funded from monies received from property, sales and other taxes, direct charges for services provided, grants, contributions from other agencies, and impact fees collected from new development.
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6 GOVERNMENT-WIDE FINANCIAL STATEMENTS – ANALYSIS
Table 1 provides an analysis summarizing the year-t o-year change in the Government-Wide net position reported for the City of Dublin. The “net position” is represented as the difference between total assets and total liabilities.

As illustrated in the above table, the City’s net position increased by $33.4 million (3.9%) during FY 2021-

22. This is due to the following:
x Total assets increased $70.3 million, due primarily to increases in cash and investments which is part of current assets and capital assets. Cash and inv estments increased by $47.1 million which mostly derived from the net revenue off the expenditures for the fiscal year. Capital assets increased by $16.6 million due to the progression of capital projects during the year (i.e. $12.1 million on Citywide Energy Improvements, $5.8 million on Fallon Sports Park Phase 3 and $5.7 million on Don Biddle Community Park Project).
x Total liabilities increased in FY 2021-22 with a net difference of $14.2 million from the prior year.

Current liabilities primarily represent obligations outstanding for current operations (accounts payable), capital projects (such as retention payable), defe rred revenue, and deposits held. The $10.8 million increase in current liabilities reflects the City’s increase in unearned revenue from the unspent grant monies and increase in accounts paya ble. The $11.6 million increase in noncurrent liabilities was due primarily to the City’s 2021 Lease Revenue Bond addition offset by a decrease in net pension liability. 121
7 x The City’s $543.2 million in net investment in capit al assets represents 61.1% of total reported net position. Capital asset investments include the City’s investments in land, infrastructure, buildings, and equipment. As the City uses these capital assets to provide current services to residents, the assets are not available for future spending. The change in annual capital assets reflects the addition of capital assets (including Construction in Progress) less accumulated depreciation. x Restricted net positions, including a portion of restricted net positions in the General Fund, Affordable Housing Fund, Impact Fee Funds, and Grant Funds, ar e resources that have external restrictions on their use. In FY 2021-22, the City’s restricted net positions increased by a net of $11.0 million , attributed to repayment of the acquisition cost for the Regional Street site from the Affordable Housing Fund and the Dublin Crossing Contribution. Approximately $228.3 million of the City’s total assets (an increase of $17.2 million over the prior year) are unrestricted and may be used to meet the City’s ongoing obligations to the community and to creditors . The bulk of unrestricted assets in the General Fund are already committed and assigned for specific purposes, in accordance with the City’s Fund Balance and Reserves Policy.
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8 GOVERNMENTAL ACTIVITIES
Table 2 below provides a summary of major program expense categories, program revenues used to fund specific expenses, and general City revenues available for funding all City programs. The information presented here provides detail behind the numbers shown in the Summary of Net Position (Table 1).

As shown in Table 2, revenues from all sources totaled $140.1 million and expenses for all City programs totaled $106.7 million in FY 2021-22. The City’s net position increased $33.4 million. 123
9 Revenues
Total revenues increased $18.8 million, or 15.5%, in FY 2021-22 from the prior year. Details of changes are as follows:
x Capital Grants and Contributions showed an increase of $10.8 million due to the payment of impact fees for a five-story apartment building proj ect as well as final map fees paid for three neighborhoods in the Dublin Crossing project.
x Charges For Services increased $7.2 million, resulting from an increase in Parks and Community Service programs and events as they recovered from COVID-19 pandemic. x Property Taxes increased $2.2 million, resulting from an increase to overall assessed property valuations from the number of new homes built since last fiscal year, the number of property sales, and the annual increase to taxable valuations.
x Sales Taxes increased $1.6 million as the result of the steady economic recovery and businesses resuming normal activities as the COVID-19 regulations relaxed. x Other General Revenue increased $6.0 million, resulting from American Rescue Plan Act grant and repayment of the acquisition cost for the Regional Street site from the Affordable Housing Fund. x Investment Income decreased significantly when accounting for the unrealized loss on investments at year end. An unrealized loss of $11.0 million in FY 2021-22 along with the reversal of a $4.5 million unrealized gain on prior year investments, led to a $15.5 million negative unrealized gain adjustment and slightly lower interest revenue earned cause an overall decrease of $11.8 million.

Expenses
Total expenses decreased $1.4 million, or 1.3%, in FY 2021-22 compared to the prior year. The following factors contributed to the decrease:
x Community Development expenses decreased $4.6 million due to a $5.0 million land purchase for the Regional Street Dublin Family Affordable Apartment development project made in FY 2020- 21, using a developer contribution.
x Public Works expenses increased $1.5 million, attributed primarily to increased costs in contracted services for maintenance and development-related projects. x Parks and Community Services expenses increased by $2.4 million due primarily to the higher volume of recreation programs offered after COVID-19 pandemic limitations, which increase seasonal staff salaries, contract services costs for recreational instructors, and operating supplies costs. The increase in expenditures is offset by the increase in program revenues attributed to the recovery from the pandemic.
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10 Revenues and Expenses by Category
The following chart presents the Government-Wide FY 2021-22 revenues (in thousands). Approximately

79.1% of the total revenue is from three sources: 1) Pr operty taxes, 39.4%; 2) Sales Taxes, 19.9%; and 3) Charges for Services, 19.7%. This is relatively consistent with the prior year.

Charges for
Services
$27,661, 19.7%
Operating Grants and
Contributions
$7,273, 5.2%
Capital Grants and
Contributions
$16,458, 11.7%
Property Taxes
$55,186, 39.4%
Special Assessments
$1,527, 1.1%
Sales Tax
$27,936, 19.9%
Other Taxes
$8,281, 5.9%
Investment Income
$12,803, 9.1%
Intergovernmental
$325, 0.2%
Other General Revenue
$8,277, 5.9%
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11 The following chart demonstrates the allocation of Government-Wide expenses in FY 2021-22 (in thousands). Of the $106.7 million in total expenses, Public safety (Police and Fire Services), Public Works and Transportation are the largest program costs, maki ng up a combined 60.3% of the total, followed by General Government and Parks and Community Services, at 22.0% and 11.0%, respectively.

FUND FINANCIAL STATEMENTS
These statements provide more detailed information about the City’s major funds. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: Governmental funds, Proprietary funds, and Fiduciary funds.

Governmental funds: Governmental funds are used to account for essentially the same functions reported as governmental activities in the Government-wide financial statements. However, unlike the Government- wide financial statements, Governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the FY. Such information may be useful in evaluating a government’s near-term financing requirements.

Because the focus of Governmental funds is narrow er than that of the Government-wide financial statements, it is useful to compare the informatio n presented for Governmental funds with similar information presented for governmental activities in the Government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions.

Both the Governmental fund balance sheet and Governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between Governmental funds and governmental activities.

General Government
$23,517, 22.0%
Police
$24,439, 22.9%
Fire Services
$14,657, 13.7%
Public Works and
Transportation
$25,252, 23.7%
Parks & Community Services
$11,746, 11.0%
Community
Development
$6,777, 6.4%
Interest on LT Debt
$337, 0.3%
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12 The City maintains 72 individual Governmental fu nds. Information is presented separately in the Governmental fund balance sheet and in the Governmental fund statement of revenues, expenditures, and changes in fund balances for the following 9 funds: General Fund; Affordable Housing Fund; three Capital Project Funds (General Improvement Projects; Parks Projects; Streets Projects); and four Impact Fee Funds (Public Facilities Impact Fees, Fire Impact Fees, Traffic Impact Fees, and Dublin Crossings Fund). These funds either qualify as, or the City requested them to be classified as, major funds due to their significance in the financing of new capital assets. Data from th e other 62 Governmental funds are combined into a single aggregated presentation, labeled as Non-Major Governmental Funds. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report.

The City adopts an annual appropriated budget for each of its Governmental funds. A budgetary comparison statement has been provided for each Governmental fund to demonstrate compliance with this budget.

Proprietary funds: The City maintains one type of Proprietary fund, the internal service fund (ISF), which is an accounting device used to accumulate and allocate costs internally among the City’s various functions and to build up reserves for future replacement of ca pital assets. The City uses five ISFs to account for its fleet of vehicles, equipment, improvements to City buildings, computer systems and certain retiree costs.

Because these services solely benefit the government al function, they have been included within governmental activities in the Government-wide financial statements.

Proprietary fund financial statements provide the same type of information as the Government-wide financial statements, only in more detail. All five ISF’s are combined into a single, aggregated presentation in the Proprietary fund financial statements. Individual fund data for the ISF’s is provided in the form of combining statements elsewhere in this report.

Fiduciary funds: The Fiduciary fund section consists of the City’s five Custodial Funds. The Community Facilities District (CFD) No. 2015-1 “Dublin Crossing” Improvement Area No. 1, 2 and 3 is an improvement district with outstanding bonds. The City’s role is that of a trustee, or fiduciary, in collecting assessments and remitting bond payments . The City has no legal, contingent or moral obligation for the repayment of this debt and merely ensures that the assets received are used for their intended purposes. The City also provides a similar role for four Geologic Hazard Abatement Districts. California Public Resources Code section 25670 establishes that these Districts are a political subdivision of the State and not an agency or instrumentality of a local agency. The City contractually provides support to collect funds in a fiduciary capacity and may also arrange for activities funded by the Districts.

These fiduciary activities are excluded from the City’s fund financial statements because these assets cannot be used to finance City operations. The activity for these funds, however, is provided for in a separate combining statement contained elsewhere in this report. 127
13 FINANCIAL ANALYSIS OF THE GOVERNMENTAL FUNDS
As of June 30, 2022, the City’s governmental funds reported combined ending fund balances of $345.9 million, an increase of $33.9 million from the prior year . Table 3 below illustrates the net change in fund balances over the prior year for these funds. A discu ssion of the changes follows the table; individual and non-major funds may be found in the Supplemental.

GENERAL FUND
The General Fund is the chief operating fund of the City. At the end of FY 2021-22, total fund balance was $223.9 million. The unassigned amount of $53.0 millio n reflects an amount calculated for the unrealized gain on investments combined with the cashflow amount for ongoing operations. The undesignated cash flow reserve was $64.0 million, representing ap proximately 8.2 months of budgeted FY 2022-23 expenditures. The remaining balances are committed or assigned in accordance with the policy adopted by the City Council as discussed in Note 9 to the financial statements.

During FY 2021-22, General Fund revenues exceeded expenditures by $33.7 million, before transfers in/out and recognition of unrealized gains. Compared to the prior year, General Fund operating revenues came in $11.4 million higher, from $103.3 million in FY 2020-21 to $114.7 million in FY 2021-22. Total revenues, including a negative unrealized gain adjustment of $15.5 million, is $99.1 million, a decrease of $0.2 million from the prior year.

Operating expenditures in General Fund departments totaled $80.9 million in FY 2021-22, staying nearly $8.4 million under the final budget (not including tran sfers out), and coming in $6.8 million higher than actual expenditures in the prior year. The increase was primarily due to the first payment on the City’s debt service for the Citywide Energy project; an increase in overall costs for the City’s Parks and Community Services Department for programs recovering from COVID, and overall increases in contracted services for Police, Fire and Maintenance.

AFFORDABLE HOUSING FUND
The Affordable Housing Fund is a special revenue fund which accounts for funds associated with the affordable housing programs. The fund balance totaled $29.9 million as of June 30, 2022, an increase of nearly $5.4 million over the prior year, due to repayment of the acquisition cost for the Regional Street project. The fund balance includes an outstanding loan receivable of $14.4 million as of June 30, 2022. 128
14 CAPITAL IMPROVEMENTS FUNDS
As previously described, the City has included seven specific capital funds in the information presented as part of the governmental funds. Three of the funds are used to capture expenditures related to active capital projects that are underway. The three funds are: General Improvement Projects, Parks Projects, and Streets Projects. Funding for the expenditures in these funds occurs via transfers in from other funds. The following Capital Impact Fee Funds are also reported:

Public Facilities Fee Fund: This fund includes developer fees collected to develop parks and other public facilities. Total revenue collected in FY 2021-22 was $9.9 million (inclu ding interest earned), an increase of $8.6 million from the prior year, which was due primarily to the payment of $3.9 million in developer fees from Avalon West Dublin. This revenue is collected when developers process final maps, resulting in payments of parkland in- lieu fees. Due to variations in project construction and acquisition timelines, expenditure patterns will fluctuate. Approximately $10.9 million was utilized to fund General Improvement and Parks Capital Projects. This resulted in a net decr ease in fund balance of $1.0 million. The balance is designated as restricted because there are legal restrictions on its use, and it is not available for general purposes.

Fire Impact Fees: This fund accounts for fees collected from new development to pay for the capital cost associated with the provision of Fire Services. Total revenue collected in FY 2021-22 was approximately $172,000 (including interest earned), approximately $95,000 higher than was collected in the prior year, due to payment received from new development projects . In addition, revenue collections will fluctuate with the normal variations in development activity. Th e balance is designated as restricted because there are legal restrictions on its use, and it is not available for general purposes.

Traffic Impact Fee (TIF) Funds: These funds account for fees collected to construct major traffic improvements necessary to facilitate development. Fees are levied and collected on development in proportion to its impact on the transportation needs. Revenue collected in FY 2021-22 totaled $2.2 million (including interest earned), approximately $1.0 millio n higher than was collected in the prior year. The balance is designated as restricted because there are lega l restrictions on its use, and it is not available for general purposes.

Dublin Crossing Fund: This fund accounts for the Development Agreement fee, including Community Benefit payments collected from th e Dublin Crossing project. Revenue collected in FY 2021-22 totaled $3.5 million (including interest earned), $1.7 million higher than was collected in the prior year due to the payment of Development Agreement fees received from Dublin Crossing, LLC. 129
15 NON-MAJOR FUNDS
The City’s non-major funds, which are Special Revenue Funds and Energy Improvement Lease Revenue Bond Capital Projects Fund, are presented in the basic financial statements in the aggregate. Total fund balance increased $10.3 million in these funds. Based on the designated use of the funds they can be arranged by function as shown in Table 4 below:

The full fund balances of these Special Revenue Funds are legally restricted to use under the programs indicated in the table above and are not available for general purposes. The Transportation category shows a significant increase in fund balance largely due to higher direct distribution payments received for Measure BB grants to fund transportation improvement projects. The Energy Improvement Lease Revenue Bond Fund accounts for the proceeds from the City's i ssuance of lease revenue bonds and their use on energy efficiency capital projects. More information about these aggregated non-major funds can be found in the combining statements following the required supplementary information. 130
16 GENERAL FUND BUDGETARY HIGHLIGHTS
A summary of the budgetary comparison schedule for the General Fund is shown in Table 5 below. The complete schedule, as required, is included in the supplementary information following the notes to the financial statements.

Over the course of the year, revisions were made to the City budget with adjustments that generally fall into one of the following three categories:
x Adjustments to carry over operating budgets from the prior year. x Adjustments to carry over capital expenditure budge ts, typically in the form of transfers out to capital improvement funds, from the prior year.
x Adjustments to revenue and expenditure budgets based on current economic conditions, new revenue sources, and/or operational spending needs after the original budget was adopted. 131
17 In the General Fund total revenues was $5.9 million lower than the final budget as of June 30, 2022, due mainly to the following factors:
x Taxes: $3.9 million higher than budget. Property tax came in $1.4 million higher than budget, as the result of an increase to overall assessed property valuations. Sales tax also came in $0.9 million higher due to increased spending that resulted as COVID restriction were lifted and/or reduced.

Other increases were realized for transfer and hotel tax which contributed to a combined $0.9 million increase over budget.
• Charges for Services: $2.2 m illion higher than budget. Parks and community service revenue came in higher than budget due to a significant increase in the recreation events and programs after the pandemic.
x Use of Money & Property: $14.3 million lower than budget. Use of Money and Property includes interest revenue and accounting of unrea lized gains/losses on investments at year end.

Interest revenue came in $1.3 million higher than budget, reflecting a better performance of the City's investments than was anticipated when th e budget was developed. The City recognized an $11.0 million unrealized loss on current year investments and reversed the $4.5 million unrealized gain on prior year investments, for a net change of $15.5 million at the end of FY 2021-22.

General Fund expenditures came in $8.4 million lowe r than the final budget, reflecting overall savings across departments. The following is a discussion of the changes. • General Government: $4.2 million lower than budget. Budget savings resulted from lower professional service contract expenditures in FY 2021-22. Nearly all City contract costs including library, legal, and other professional services came in lower than the budget. Some of the budget savings were due to City staff vacancies throughout the year. There was also an extra unfunded liability contribution to CalPERS that has not been deposited yet but is set aside in a General Fund designated reserve.
• Public Works: $2.0 million lower than budget. Some of the budget savings resulted from lower contract services related to development projec ts, underspending of utilities expenditures due to utilization of less recycled water than anticipated due to drought restrictions, and the carry-over of workspace improvement projects from the prior year.
• Community Development: $1.2 million lower than budget. The primary driver of fiscal year budget savings in this department was the remaining budget for specific contracted services related to development. These fluctuate with the City’s development activities and with the timelines for projects and are routinely carried over to the next budget year until the projects are closed. 132
18 CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
The City’s investment in capital assets for its governmental activities as of June 30, 2022 amounts to $555 million (net of accumulated depreciation). These capita l assets include land and streets right-of-way, buildings, park and roadway improvements, vehicles and other equipment, and Construction in Progress, as summarized in Table 6 below. During FY 2021-22, the City’s investment in capital assets increased by approximately $16.6 million (3.1%), due primarily to additions to Construction in Progress net of the accumulated depreciation.

The City continued its active Capital Improvement Program with significant progress made on a variety of community assets. A comprehensive list of all CIP ex penditures during FY 2021-22 is presented in Table 7 below (this includes project costs that may not have any impact on changes to capital assets, such as repairs or planning costs). For more detailed inform ation of capital assets balances, see Note 7 to the financial statements. 133
19 134
20 DEBT
In September of 2021, the City Council approved and authorized the creation of the Dublin Financing Authority to execute the sale and issuance of the 20 21 Lease Revenue Bonds. The City received $20.6 million from the proceeds of the bonds, which will be solely used to finance the City’s Energy Efficiency Capital Improvements. As of June 30, 2022, the outstanding principal amount of the bonds was $18,565,000.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
The City continued to rebound from the COVID pandemic, both Property Tax and Sales Tax continue to grow, with home prices continuing to remain strong in the East Bay. Charges for Service revenue continues to increase to pre-COVID levels, as more classes and activities come back on line and the City brings additional fields and courts on line for rent. In the upcoming budget the City believes these trends will continue, with moderate growth in both Property and Sales Tax and Charges for Services projected to continue the growth trend. On the expenditure side, personnel costs (salaries and benefits) and contracted services costs (Police, Fire, and Maintenance) are anticipated to rise a combined 4.9% and 2.7% in the first and second year, respectively.

In FY 2021-22 the City finished with a General Fund surplus and is projecting a surplus in each of the following two fiscal year budgets, but it is the long-t erm fiscal sustainability of th e City that continues to be at the forefront of budget discussions. As the C ity reaches build out, based on conservative estimates, the City is projecting an operating deficit of $0.5 mi llion in FY 2029-30. Accordingly, in the next budget cycle the City will focus not only on continuing to provide a high level of community services and maintain top-notch facilities, but also on considering long-term budget-balancing solutions and shoring up contingency reserves.

Copies of the adopted Budget and Financial Plan are available online at www.dublin.ca.gov.

REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the financial position of the City for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the following address:

City of Dublin, Finance Department, 100 Civic Plaza, Dublin, CA 94568. A copy of this financial report is also located at the City’s website – www.dublin.ca.gov. 135
BASIC

FINANCIAL STATEMENTS
21 136
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22 137

GOVERNMENT-WIDE

FINANCIAL STATEMENTS
23 138
City of Dublin
Statement of Net Position
Primary Government
Governmental
Activities
ASSETS
Current assets:

Cash and investments (Note 3) 367,202,354$
Accounts receivable 16,340,672
Accrued interest receivable 1,020,548
Prepaids 392,491
Total current assets 384,956,065
Noncurrent assets:

Notes receivable (Note 5) 14,549,568
Leases receivable (Note 6) 2,686,338
Net OPEB asset - City of Dublin (Note 12) 9,048,738
Capital assets (non-depreciable) (Note 7):

Land 182,170,146
Streets right of way 37,760,857
Construction in progress 87,822,284
Capital assets (depreciable):

Infrastructures 448,086,899
Building and improvements 118,068,800
Vehicles and equipment 24,837,787
less accumulated depreciation (344,146,490)
Total capital assets 554,600,283
Total noncurrent assets 580,884,927
Total assets 965,840,992

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources related to pension (Note 11) 3,623,447 Deferred outflows of resources related to OPEB - City of Dublin (Note 12) 513,658 Total deferred outflows of resources 4,137,105
June 30, 2022
See accompanying Notes to Basic Financial Statements 24 139 Primary Government
Governmental
Activities

LIABILITIES
Current liabilities:

Accounts payable 18,581,604
Accrued wages and other payroll liabilities 640,131
Deposits payable 4,991,879
Contract retention payable 1,324,605
Other payables 238,750
Unearned revenue 6,460,090
Compensated absences - due within one year 1,124,918
Long-term debt - due within one year (Note 8) 655,000
Total current liabilities 34,016,977
Noncurrent liabilities:

Claims payable 317,749
Compensated absences - due in more than one year 183,124 Long-term debt - due in more than one year (Note 8) 19,799,565 Net pension liability (Note 11) 8,804,512
Total noncurrent liabilities 29,104,950
Total liabilities 63,121,927

DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources related to leases (Note 6) 2,686,338 Deferred inflows of resources related to pension (Note 11) 9,101,225 Deferred inflows of resources related to OPEB - City of Dublin (Note 12) 5,350,406 Total deferred inflows of resources 17,137,969

NET POSITION
Net investment in capital assets 543,185,634
Restricted for:

Public safety 946,617
Impact fee projects 68,617,056
Highways and streets 14,106,176
Health and welfare 31,113,207
Culture and leisure 1,495,540
Pension 1,882,640
Total restricted 118,161,236
Unrestricted 228,371,331
889,718,201$ Total net position
See accompanying Notes to Basic Financial Statements 25 140 City of Dublin
Statement of Activities
For the year ended June 30, 2022
Net (Expense)
Revenue and
Changes in Net
Position
Operating Capital
Charges for Grants and Grants and Governmental
Functions/Programs Expenses Services Contributions Contributions Total Activities Governmental activities:

General government 23,516,577 $ 10,129,727 $ 225,957 $ 548,762 $ 10,904,446$ (12,612,131) $ Police 24,439,146 241,962 567,112 - 809,074 (23,630,072) Fire 14,657,052 2,062,704 - - 2,062,704 (12,594,348) Public works and transportation 25,252,334 3,361,847 5,973,359 15,678,671 25,013,877 (238,457) Park and community services 11,745,611 5,145,083 90,812 - 5,235,895 (6,509,716) Community development 6,777,210 6,719,349 415,861 230,427 7,365,637 588,427 Interest on long-term debt 336,950 - - - - (336,950) Total governmental activities 106,724,880$ 27,660,672 $ 7,273,101 $ 16,457,860 $ 51,391,633 $ (55,333,247) General Revenues:

Taxes:

Property taxes 55,186,388
Special assessment taxes 1,527,036
Sales tax 27,935,894
Other taxes 8,281,142
Total taxes 92,930,460
Intergovernmental, unrestricted 324,519
Miscellaneous 8,277,075
Unrestricted investment earnings (12,803,156)
Total general revenues 88,728,898
Change in net position 33,395,651
Net position - beginning of year 856,322,550
Net position - end of year 889,718,201$
Program Revenues
See accompanying Notes to Basic Financial Statements 26 141 FUND

FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
27 142
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28 143
The funds described below were determined to be Major Funds by the City. Individual non-major funds may be found in the supplemental.

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

The Affordable Housing Special Revenue Fund - is used to account for in-lieu fees received from developers of properties, which can only be used for the design, development, and construction of citywide affordable housing projects and/or support of affordable housing programs.

The General Improvements Projects Capital Projects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Projects. The fund accumulates resources for capital expenditures and utilizes those resources to support projects that are general in natu re and are not Streets, Parks, or Community Improvements Projects.

The Parks Projects Capital Projects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Projects. The fund Accumulates resources for capital expenditures and utilizes those resources to support projects that would construct, improve or enhance the City's parks and facilities.

The Streets Projects Capital Projects Fund - is used to manage the programming of fund and activities associated with major Capital Improvements Projects. The fund accumulates resources for capital expenditures and utilizes those resources to support projects that would construct, improve, or enhance the City's trails, highways, streets, roads, bridges, as well as street lighting and drain systems.

The Public Facilities Impact Fees Capital Projects Fund - is used to account for fees received from developers of properties, which can only be used for the design, development and construction of new public facilities within the City.

The Fire Impact Fees Capital Projects Fund - is used to account for impact fees received from developers of properties, which can only be used for the design, development and construction of fire capital expansion projects within the City.

The Traffic Impact Fees Capital Projects Fund - is used to account for impact fees received from developers of properties, which can only be used for the design, development and construction of street and highway projects which serve as part of the City's transportation network.

The Dublin Crossing Contribution Capital Projects Fund - accounts for community benefit payments specific to the Dublin Crossing Project, separate from any developer impact fees generated by the project.

GOVERNMENTAL FUND FINANCIAL STATEMENTS
29 144
City of Dublin
Balance Sheet
Governmental Funds
June 30, 2022
Special
Revenue Fund
General
General Affordabl e Improvement Park s Streets
Fund Housin g Projects Projects Projects
ASSETS
Cash and investments 212,233,470$ 15,248,694 $ 2,457,970 $ 2,370,52 1$ 1,090,122 $ Accounts receivable 9,186,985 275,952 - - -
Accrued interest receivable 1,020,548 - - - -
Due from other funds 19,939,496 - - - -
Notes receivable - 14,394,159 - - -
Leases receivable 2,686,338 - - - -
Advances to other funds 475,904 - - - -
Prepaids 10,541 --- -
Total assets 245,553,282$ 29,918,805 $ 2,457,970 $ 2,370,521 $ 1,090,122 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 13,095,718$ 1,858 $ 1,639,754$ 1,971,809 $ 987,453 $ Accrued wages and other payroll liabilities 631,128 3,63 1 -- - Deposits payable 3,644,397 - - - -
Contract retention payable - - 818,216 398,712 102,669
Other payables 238,750 - - - -
Unearned revenue 1,399,445 - - - -
Due to other funds - --- -
Advances from other funds - --- -
Total liabilities 19,009,438 5,489 2,457,970 2,370,521 1,090,122 Deferred inflows of resources:

Related to leases 2,686,338 - - - -
Total deferred inflows of resources 2,686,338 - - - - Fund Balances:

Nonspendable 10,541 --- -
Restricted 4,261,640 29,913,316 - - -
Committed 73,346,367 - - - -
Assi
gned 93,266,322 - - - -
Unassigned 52,972,636 - - - -
Total fund balances 223,857,506 29,913,316 - - - Total liabilities, deferred inflows of
resources, and fund balances 245,553,282$ 29,918,805 $ 2,457,970 $ 2,370,521 $ 1,090,122 $ Capital Project Funds
See accompanying Notes to Basic Financial Statements 30 145 Public Dublin Othe r Total
Facilities Fire Impact Traffic Impact Crossin g Governmental Governmental Impact Fees Fees Fees Contribution Fund s Funds
35,172,430$ 154,414 $ 29,037,519 $ 12,390,648 $ 35,662,010 $ 345,817,798 $ 4,488,006 103,293 324,154 - 1,990,399 16,368,789
----- 1 , 0 2 0 , 5 4 8
----- 1 9 , 9 3 9 , 4 9 6
---- 155,409 14,549,568
----- 2 , 6 8 6 , 3 3 8
----- 475,904
----- 1 0 , 5 4
1 39,660,436$ 257,707 $ 29,361,673 $ 12,390,648 $ 37,807,818 $ 400,868,982 $ -$ - $ 179,902$ - $ 584,08 1$ 18,460,575 $ ---- 5 , 3 7 2 640,131
- - - 6,427 1,341,055 4,991,879
---- 5 , 0 0 8 1 , 3 2 4 , 6 0 5
----- 238,750
---- 5 , 0 6 0 , 6 4 5 6 , 4 6 0 , 0 9 0
17,868,850 - - - 1,800,693 19,669,543
475,904 ---- 475,904
18,344,754 - 179,902 6,427 8,796,854 52,261,477 ----- 2 , 6 8 6 , 3 3 8
- - - - - 2,686,338 ----- 1 0 , 5 4
1 21,315,682 257,707 29,181,77 1 12,384,221 29,886,815 127,201,152 ----- 7 3 , 3 4 6 , 3 6 7
----- 9 3 , 2 6 6 , 3 2 2
----
(875,851) 52,096,785
21,315,682 257,707 29,181,771 12,384,221 29,010,964 345,921,167 39,660,436$ 257,707 $ 29,361,673 $ 12,390,648 $ 37,807,818 $ 400,868,982 $ Capital Project Funds
See accompanying Notes to Basic Financial Statements 31 146 This page intentionally left blank
32 147
Reconciliation of the Governmental Funds Balance Sheet
Total Fund Balances - Total Governmental Funds 345,921,167$ Capital assets used in governmental activities were not current financial resources.

Therefore, they were not reported in the Governmental Funds Balance Sheet. Except for the internal service funds reported below, the capital assets were adjusted as follows:

Government-
Wide Statement
of Net Position
Internal Service
Funds Total
Non-depreciable 307,753,287$ (18,095,013 )$ 289,658,274 Depreciable, net 246,846,996 (24,273,665 ) 222,573,331
Total capital assets 554,600,283$ (42,368,678 )$ 512,231,605 Internal service funds were used by management to charge the costs of certain activities, such as insurance, to individual funds. The assets and liabilities of the Internal service funds were included in governmental activities in the Government- Wide Statement of Net Position. 63,716,084
In th
e Government-Wide Financial Statements, deferred employer contributions for pension and OPEB, certain differences between actuarial estimates and actual results, and other adjustments resulting from changes in assumptions and benefits are deferred in the current year.

Deferred outflows of resources related to pension 3,623,447 Deferred outflows of resources related to OPEB - City of Dublin 513,658 Deferred inflows of resources related to pension (9,101,225 )
Deferred inflows of resources related to OPEB - City of Dublin (5,350,406) Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet.

Government-
Wide Statement
of Net Position
Internal Service
Funds Total
Compensated absences - due within one year (1,124,917) $ - (1,124,917) Claims payable (317,749) - (317,749) Compensated absences - due in more than one year (183,124) - (183,124) Long term debt - due within one year (655,000) - (655,000) Long term debt - due in more than one year (19,799,565) - (19,799,565) Net OPEB asset - City of Dublin 9,048,738 - 9,048,738 Net pension liability (8,804,512) - (8,804,512 )
Total long-term liabilities (21,836,129)$ - $ (21,836,129 ) Net Position of Governmental Activities 889,718,201$
Amounts reported for governmental activities in the Statement of Net Position were different from those reported in the Governmental Funds above because of the following:

City of Dublin
to the Government-Wide Statement of Net Position
June 30, 2022
See accompanying Notes to Basic Financial Statements 33 148 City of Dublin
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2022
Special
Revenue Fund
General
General Affordable Improvement Parks Streets
Fund Housin g Projects Projects Projects
REVENUES:

Property taxes 55,186,388 $ - $ - $ - $ - $ Sales tax 26,110,207 - - - - Other taxes 8,281,142 - - - - Intergovernmental 324,519 - - - - Licenses and permits 354,643 - - - - Charges for service 8,022,099 95,627 - - - Interest income 2,269,289 155,318 - - - Use of property 1,647,882 384,829 - - - Unrealized gains (losses) on investments (15,525,055) - - - - Fines and forfeitures 70,714 - - - - Development revenue 9,803,444 73,188 - - - Other revenue 2,580,106 5,000,000 - - - Special assessments - - - - - Total revenues 99,125,378 5,708,962 - - - EXPENDITURES:

Current:

General Government 13,204,104 34,238 - - - Police 24,286,868 - - - - Fire 15,516,795 - - - - Public works and transportation 13,413,099 - - - - Park and community services 8,689,027 - - - - Community development 5,316,164 249,699 - - - Capital outlay:

General improvements - - 12,978,975 - - Parks - - - 13,400,686 - Streets - - - - 4,030,047 Debt service:

Principal 505,000 - - - - Interest and fiscal charges - - - - - Total expenditures 80,931,057 283,937 12,978,975 13,400,686 4,030,047 REVENUES OVER (UNDER) EXPENDITURES 18,194,321 5,425,025 (12,978,975) (13,400,686) (4,030,047) OTHER FINANCING SOURCES (USES):

Proceeds from long term debt - - - - - Transfers in 234,803 - 12,978,975 13,400,686 4,030,047 Transfers out (4,336,114) - - - - Total other financing sources (uses) (4,101,311) - 12,978,975 13,400,686 4,030,047 Net change in fund balances 14,093,010 5,425,025 - - - FUND BALANCES (DEFICITS):

Beginning of year 209,764,496 24,488,291 - - - End of year 223,857,506 $ 29,913,316 $ - $ - $ - $ Capital Project Funds
See accompanying Notes to Basic Financial Statements 34 149 Public Dublin Other Total
Facilities Fire Impact Traffic Impact Crossing Governmental Governmental Impact Fees Fees Fees Contribution Fund s Funds
-$ - $ - $ - $ - $ 55,186,388$ - - - - - 26,110,207 - - - - - 8,281,142 - - - - 9,254,642 9,579,161 - - - - - 354,643 - - - - 7,824,242 15,941,968 381,551 1,671 318,274 130,140 363,620 3,619,863 - - - - - 2,032,711 - - - - - (15,525,055) - - - - 122,304 193,018 9,477,971 170,550 1,903,966 3,385,362 47,554 24,862,035 - - - - 180,816 7,760,922 - - - - 1,527,035 1,527,035 9,859,522 172,221 2,222,240 3,515,502 19,320,213 139,924,038 - 56,000 - - 10,245,150 23,539,492 - - - - 1,094,900 25,381,768 - - - - 182,285 15,699,080 - - 13,679 - 2,283,403 15,710,181 - - - - 67,830 8,756,857 - - - - 229,425 5,795,288 - - - - - 12,978,975 - - - - - 13,400,686 - - - - - 4,030,047 - - - - - 505,000 - - - - 419,521 419,521 - 56,000 13,679 - 14,522,514 126,216,895 9,859,522 116,221 2,208,561 3,515,502 4,797,699 13,707,143 - - - - 21,042,136 21,042,136 - - - - - 30,644,511 (10,891,254) - (529,143) (200,000) (15,567,515) (31,524,026) (10,891,254) - (529,143) (200,000) 5,474,621 20,162,621 (1,031,732) 116,221 1,679,418 3,315,502 10,272,320 33,869,764 22,347,414 141,486 27,502,353 9,068,719 18,738,644 312,051,403 21,315,682$ 257,707 $ 29,181,771$ 12,384,221 $ 29,010,964 $ 345,921,167 $ Capital Project Funds
See accompanying Notes to Basic Financial Statements 35 150 This page intentionally left blank
36 151
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes Net Change in Fund Balances - Total Governmental Funds 33,869,764$ Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated lives as depreciation expense. This was the amount of capital assets recorded in the current period, net of Internal Service Funds. 28,911,095 Depreciation ex pense on ca pital asset s was reported in th e Government-Wide Statement of Activities , but did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the governmental funds, net of internal service funds of $2,599,243. (12,680,768) Accrued compensated leav e payments were reported as expenditures in the governmental funds, however expense is recognized in the Government-Wide Statement of Activities based on earned leave accruals. (11,530) Debt proceeds provide current financial resource s to governmental funds , but issuing debt increased long- term liabilities in the Government-Wide Statement of Net Position. Repayment of debt was an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position. (21,042,136)
Long-term debt repayment
s 505,000
Amortization of premium on long-term debt 82,571
Claim payment s are recorded a s expenditures in th e governmental funds , however claim expens e is recognized as claims are incurred on the Government-Wide Statement of Activities (99,279) Current year employer pension and OPEB contribution s 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. 2,181,234
Pension expens
e is reported in th e Government-Wide Statement of Activitie s does not requir e the use of current financial resources, and therefore is not reported as expenditures in governmental funds. (1,542,640) OPEB expens e is reported in th e Government-Wide Statement of Activitie s does not requir e the use of current financial resources, and therefore is not reported as expenditures in governmental funds. 746,551 Unavailable revenues recorded in th e fund financial statement s resulting from activities in which revenues were earned but were not available are reclassified as revenues in the Government-Wide Financial Statements. (24,415)
Internal service funds were used by management to charge the costs of certain activities, such as insurance and fleet management, to individual funds. The net revenue of the internal service funds was reported with governmental activities. 2,500,204
Change in Net Position of Governmental Activities 33,395,651$ Amounts reported for governmental activities in the Statement of Activities were different because:

City of Dublin
in Fund Balances to the Government-Wide Statement of Activities For the year ended June 30, 2022
See accompanying Notes to Basic Financial Statements 37 152 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Property taxes 52,763,000 $ 53,763,000 $ 55,186,388 $ 1,423,388 $ Sales tax 21,918,000 25,218,000 26,110,207 892,207 Other taxes 6,482,706 6,732,706 8,281,142 1,548,436 Intergovernmental 285,000 285,000 324,519 39,519 Licenses and permits 313,434 313,434 354,643 41,209 Charges for services 5,268,891 5,775,452 8,022,099 2,246,647 Investment income (loss) 1,200,000 1,200,000 2,269,289 1,069,289 Use of property 1,020,768 1,456,833 1,647,882 191,049 Unrealized gains (losses) on investments - - (15,525,055) (15,525,055) Fines and forfeitures 107,432 107,432 70,714 (36,718) Development revenue 7,721,318 8,816,883 9,803,444 986,561 Other revenues 1,317,231 1,402,307 2,580,106 1,177,799 Total revenues 98,397,780 105,071,047 99,125,378 (5,945,669) EXPENDITURES:

Current:

General government 15,414,199 17,414,394 13,204,104 4,210,290 Police 25,324,991 24,882,918 24,286,868 596,050 Fire 15,416,959 15,556,474 15,516,795 39,679 Public works and transportation 15,069,115 15,436,210 13,413,099 2,023,111 Parks and community services 8,248,495 9,085,624 8,689,027 396,597 Community development 5,444,118 6,473,506 5,316,164 1,157,342 Debt service:

Principal - 465,000 505,000 (40,000) Total expenditures 84,917,877 89,314,126 80,931,057 8,383,069 REVENUES OVER (UNDER) EXPENDITURES 13,479,903 15,756,921 18,194,321 2,437,400 OTHER FINANCING SOURCES (USES):

Transfers in 56,600 191,116 234,803 43,687 Transfers (out) (5,038,550) (16,846,223) (4,336,114) 12,510,109 Total other financing sources (uses) (4,981,950) (16,655,107) (4,101,311) 12,553,796 Net change in fund balance 8,497,953$ (898,186) $ 14,093,010 14,991,196 $ FUND BALANCE:

Beginning of year 209,764,496
End of year 223,857,506$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
See accompanying Notes to Basic Financial Statements 38 153 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Affordable Housing
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services 74,816 $ 74,816 $ 95,627 $ 20,811 $ Interest 125,000 125,000 155,318 30,318 Use of property - - 384,829 384,829 Development revenue - - 73,188 73,188 Other revenues - 5,000,000 5,000,000 - Total revenues 199,816 5,199,816 5,708,962 509,146 EXPENDITURES:

Current:

General government 68,000 68,000 34,238 33,762 Community development 613,346 613,346 249,699 363,647 Total expenditures 681,346 681,346 283,937 397,409 REVENUES OVER (UNDER) EXPENDITURES (481,530) 4,518,470 5,425,025 906,555 Net change in fund balance (481,530)$ 4,518,470 $ 5,425,025 906,555 $ FUND BALANCE:

Beginning of year 24,488,291
End of year 29,913,316$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
See accompanying Notes to Basic Financial Statements 39 154 This page intentionally left blank
40 155
Proprietary funds account for City operation financed and operated in a manner similar to a private business enterprise. The intent of the City is that the cost of providing good and services be financed primarily through user charges.

PROPRIETARY FUND FINANCIAL STATEMENTS
41 156
City of Dublin
Statement of Net Position
Proprietary Funds
June 30, 2022
Governmental
Activities-
Internal Service
Funds
ASSETS
Current assets:

Cash and investments 21,384,556 $
Accounts receivable 110,919
Prepaids and other 242,913
Total current assets 21,738,388
Noncurrent assets:

Capital Assets:

Land 10,774,792
Construction in progress 7,320,221
Infrastructure 745,014
Building and improvements 63,219,783
Vehicles and equipment 10,161,491
Less accumulated depreciation (49,852,623)
Net capital assets 42,368,678
Total assets 64,107,066

LIABILITIES
Current liabilities:

Accounts payable and accruals 121,029
Due to other funds 269,953
Total current liabilities 390,982
Total liabilities 390,982

NET POSITION
Net investment in capital assets 42,368,678
Unrestricted 21,347,406
Total net position 63,716,084$
See accompanying Notes to Basic Financial Statements 42 157 City of Dublin
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the year ended June 30, 2022
Governmental
Activities-
Internal Service
Funds
OPERATING REVENUES:

Charges for services 4,041,760$
Other revenue 932,849
Total operating revenues 4,974,609
OPERATING EXPENSES:

Supplies and services (96,616)
Retiree health premiums 922,266
Depreciation 2,749,178
Total operating expenses 3,574,828
OPERATING INCOME (LOSS) 1,399,781
NONOPERATING REVENUES (EXPENSES):

Interest income 220,908
Total nonoperating revenues (expenses) 220,908
INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS: 1,620,689 Transfers in 1,000,000
Transfers (out) (120,485)
Total transfers 879,515
Change in net position 2,500,204
NET POSITION:

Beginning of year 61,215,880
End of year 63,716,084$
See accompanying Notes to Basic Financial Statements 43 158 City of Dublin
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2022
Governmental
Activities-
Internal Service
Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from other funds 6,105,555$
Payments to suppliers and service providers (2,953,660) Other revenues 932,849
Net cash provided by (used in) operating activities 4,084,744 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Cash receipts from other funds 1,235,695
Cash disbursements to other funds (120,485)
Cash provided by (used in) noncapital financing activities 1,115,210 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Purchase of capital assets (3,148,372)
Cash used in capital and related financing activities (3,148,372) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received 220,908
Cash flows investing activities 220,908
Net Cash Flows 2,272,490
CASH AND CASH EQUIVALENTS - Beginning of year 19,112,066 CASH AND CASH EQUIVALENTS - End of year 21,384,556$

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

Operating income (loss) 1,399,781$
Adjustments to reconcile operating income (loss)
to net cash provided by (used in) operating activities:

Depreciation 2,749,178
Change in assets and liabilities
Accounts receivable (103,792)
Prepaids (7,406)
Accounts payable and accruals 46,983
Net cash provided by (used in) operating activities 4,084,744$ See accompanying Notes to Basic Financial Statements 44 159

FIDUCIARY FUND FINANCIAL STATEMENTS
Custodial funds are used to account for fiduciary activities not requird to be reported in investment trust, pension trust, or private-purpose trust funds. The financial activities of these funds are excluded from the entity-wide financial statements, but are presented in separate Fiduciary Fund financial statements. 45 160
City of Dublin
Statement of Fiduciary Net Position
Fiduciary Fund
June 30, 2022
Custodial
Funds
ASSETS
Cash and investments 45,250,009 $
Accounts receivable 27,239
Total assets 45,277,248

LIABILITIES
Accounts payable 23,456
Total liabilities 23,456

NET POSITION
Restricted for:

Individuals, organizations, and
other governments 45,253,792
Total net position 45,253,792$
See accompanying Notes to Basic Financial Statements 46 161 City of Dublin
Statement of Changes in Fiduciary Net Position
Fiduciary Fund
For the year ended June 30, 2022
Custodial
Funds
ADDITIONS:

Special assessments 7,194,532 $
Investment income 169,173
Proceeds from bonds 28,862,448
Property tax distribution 26,199
Other 75,000
Total additions 36,327,352
DEDUCTIONS:

Administration 13,614,436
Project payments 336,200
Payments of bonds principal 280,000
Interest expense 4,022,998
Total deductions 18,253,634
Change in net position 18,073,718
NET POSITION:

Beginning of year 27,180,074
End of year 45,253,792$
See accompanying Notes to Basic Financial Statements 47 162 This page intentionally left blank
48 163
49 NOTES TO BASIC

FINANCIAL STATEMENTS
164
50 This page intentionally left blank
165
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
51 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements and accounting policies of th e City conform with generally accepted accounting principles applicable to governments. The Govern mental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. Significant accounting policies are summarized below:

A. Reporting Entity
The City is a residential community with a significan t regional commercial base, located in the TriValley area of Alameda County, California at the crossroads of Interstate Freeways 580 and 680. The City was incorporated as a municipal corporation on February 1, 1982. The total population estimate published by the California Department of Finance for January 1, 2022 was 72,932. This figure includes prisoners housed at the Alameda County Sheriff’s Department Santa Rita Jail and at the Federal Correctional Institute. The City of Dublin was ranked based on total population at #119 out of 482 cities within California.

The City operates under the Council-Manager form of government, with five elected Council members served by a full-time City Manager and staff. At June 30, 2022, the City's staff comprised 99 authorized permanent employees who were responsible for City-provided services. The City provides many traditional municipal services through contracts with both public and private agencies. Approximately 150.48 contract employees provide a variety of municipal services from City facilities. As of June 30, 2022, the City had approximately 184 temporary and seasonal personnel that were on active payroll status.

B. Basis of Presentation
The City's Basic Financial Statements are prepared in conformity with accounting principles generally accepted in the United States of America. The Government Accounting Standards Board is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the U.S.A. Th ese Standards require that the financial statements described below be presented.

Government-wide Statements:

The Statement of Net Position and the Statement of Activities display information about the primary government (the City). These statements include the financial activities of the overall City government, except for fiduciary activities. Governmental ac tivities generally are financed through taxes, intergovernmental revenues, and other nonexchange transactions.

The Statement of Activities presents a comparison between direct expenses and program revenues for each function of the City's governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly iden tifiable to a particular function. Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants and contributions that are restricted to meeting the operational needs of a particular program and (c) fees, grants and contributions that are restricted to financing the acquisition or construction of capital assets. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues. 166
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
52 1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued B. Basis of Presentation, Continued
Fund Financial Statements:

The fund financial statements provide information ab out the City's funds, including fiduciary funds.

Separate statements for each fund category - governmental, proprietary, and fiduciary - are presented. The emphasis of fund financial statements is on major individual governmental funds, each of which is displayed in a separate column. All remaining gove rnmental funds are aggregated and reported as nonmajor funds.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonope rating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities.

C. Major Funds
Major funds are defined as funds that have either assets, liabilities, revenues or expenditures/expenses equal to ten percent of their fund-type total and five percent of the grand total. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.

The City reported the following major governmental funds in the accompanying financial statements:

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

The General Improvements Projects Capital Projects Fund - is used to manage the programming of funds and activities associated with major Capital Impr ovements Projects. The Fund accumulates resources for capital expenditures an d utilizes those resources to support projects that are general in nature and are not Streets, Parks, or Community Improvements projects.

The Parks Projects Capital Projects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Proj ects. The Fund accumulates resources for capital expenditures and utilizes those resources to support pr ojects that would construct, improve, or enhance the City's parks and facilities.

The Streets Projects Capital Projects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Proj ects. The Fund accumulates resources for capital expenditures and utilizes those resources to support pr ojects that would construct, improve, or enhance the City's trails, highways, streets, roads, bridges, as well as street lighting, and storm drain systems. 167
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
53 1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued C. Major Funds, Continued
The Public Facilities Impact Fees Capital Projects Fund - is used to account for impact fees received from developers of properties, which can only be used for the design, development, and construction of new public facilities within the City.

The Fire Impact Fees Capital Projects Fund - is used to account for impact fees received from developers of properties, which can only be used for the desi gn, development, and construction of fire capital expansion projects within the City.

The Dublin Crossing Contribution Capital Projects Fund - accounts for community benefit payments specific to the Dublin Crossings Project, separate from any developer impact fees generated by the project.

The City also reports the following fund types:

Internal Service Funds - Account for replacement of assets an d internal charges collected for the purpose of funding retirement plan side-fund obligat ions, post-retirement healthcare activities, and the financing and funding for the replacements of vehicle, building and equipment, various information technology projects, and the energy efficiency capital lease project. These activities are provided to City departments on a cost reimbursement basis.

Fiduciary Funds - The City maintains one type of Fiduciar y Funds - Custodial Funds. The financial activities of these funds are excluded from the Go vernment-wide financial statement, but are presented in separate Fiduciary Fund financia l statements. Custodial Funds are used to account for assets held by the City as an agent for the following purposes:

The Dublin Boulevard Extension Assessment District is a Custodial Fund, which is used to account for amounts held for debt service on the Dublin Boulevar d Extension Project. The City is not responsible for payment of the bonds and acts only as an agent to collect assessments, pay bondholders, and initiate foreclosure proceedings.
168
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
54 1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued C. Major Funds, Continued
The Fallon Village, Schaefer Ranch, Fallon Village Annex/Jordan Ranch, and Fallon Crossing Geological Hazard Abatement Districts (GHAD) are Custodial Funds. Each fiscal year, the District Engineer prepares an Engineer's Report which includes the budget for th e GHADs for that year. The annual budget consists of regular site monitoring, annual inspections, contract services for annual mitigation and repairs, and administrative costs. The funds collected through special assessment are placed into a dedicated reserve fund. The reserve fund is set aside to b e u s e d t o m i t i g a t e a n d r e p a i r l a r g e , g e o l o g i c h a z a r d s , s u c h a s landsides in the respective Subdivisions.

The Dublin Crossing Community Facilities District (CFD) No. 2015-1 (Dublin Crossing) Fund, which is used to account for bond issuances to finance capital facilities and infrastructure within the CFD secured by the collection of Special Taxes on real property within the CFD. CFD bonds are not debt obligations of the City.

D. Basis of Accounting
The government-wide and proprietary financial statements are reported using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incu rred, regardless of when the related cash flows take place.

As a general rule, the effect of interfund activity ha s been eliminated from the government-wide financial statements. Exceptions to this general rule are payments-in-lieu of taxes and other 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 include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and cont ributions, 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.

Those revenues susceptible to accrual at both the City-wide and Fund level are property, sales and franchise taxes, current service charges, and interest revenue. Fines and licenses and permits are not susceptible to accrual because they are not measurable until received in cash. 169
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
55 1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued D. Basis of Accounting, Continued
Governmental funds are reported using the curren t financial resources measurement focus and the modified accrual basis of accounting. Under this me thod, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days after year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on ge neral long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have matured.

Governmental capital asset acquisitio ns are reported as expenditures in governmental funds. Proceeds of governmental long-term debt and acquisitions under capital leases are reported as other financing sources.

Non-exchange transactions, in which the City gives or receives value without directly receiving or giving equal value in exchange, include taxes, grants, entitl ements, and donations. On the accrual basis, revenue from taxes is recognized in the fiscal year for which the taxes are levied or assessed. Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied.

Grant revenues are recognized in the fiscal year in which all eligibility requir ements are met. Under the terms of grant agreements, the City may fund certain programs with a combination of cost-reimbursement grants, categorical block grants, and general revenues. Certain indirect costs are included in program expenses reported for individual functions and activities.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from provid ing services and producing and delivering goods in connection with a proprietary fund's principal ongoin g operations. The principal operating revenues of the City's internal service funds are charges to customers for sales and services. Operating expenses for internal service funds include the cost of sales and services, administrative expenses, an d depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

E. Cash, Cash Equivalents, and Investments
The City pools cash resources from all funds in order to facilitate the management of cash. The balance in the pooled cash account is available to meet current operating requirements. Cash in excess of current requirements is invested in various interest-bearing accounts and other investments for varying terms.

In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB No. 3) , certain disclosure requirements for Deposits and Investment Risks were made in the following areas:
• Interest Rate Risk
•C r e d i t R i s k
o Overall
o Custodial Credit Risk
o Concentrations of Credit Risk
170
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
56 1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued E. Cash, Cash Equivalents, and Investments, Continued
In addition, other disclosures are specified includin g use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end, and other disclosures.

In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools , highly liquid money market investments with maturities of one year or less at time of purchase are stated at amortized cost. All ot her investments are stated at fair value. The City categorizes the fair value measurements of its investments based on the hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City does not have any investments that are measured using Level 3 inputs.

The City participates in an investment pool manage d by the State of California entitled Local Agency Investment Fund (LAIF) which has invested a portion of the pooled funds in Structured Notes and Asset- Backed Securities. LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to the change in interest rates.

Cash equivalents are considered amounts in demand deposits and short-term investments with a maturity date within three months of the date acquired by the City and are presented as “Cash and Investments” in the accompanying Basic Financial Statements.

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.

F. Property Tax Revenues
Alameda County assesses properties and bills, collects, and distributes property taxes to the City. The County remits the entire amount paid and handles th e collection of all delinquencies. The City receives proportionate shares of prior year collections incl uding interest and penaltie s. Secured and unsecured property taxes are levied on January 1 of the preceding fiscal year. The property tax assessments are formally due on November 1 and February I, and become delinquent after December 10 and April 10, respectively. Taxes become a lien on the property effective January 1 of the preceding year.

G. Use of Restricted Resources
When both restricted and unrestricted resources are availa ble for use, it is the City's policy to use restricted resources first, and then unrestricted resources as needed. 171
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
57 1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued H. Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid costs in both government-wide and fund fi nancial statements, using the consumption method.

Prepaid costs in governmental funds are equally offset with nonspendable fund balance to indicate they do not constitute resources available for appropriation. Prepaids in governmental funds are treated using the consumption method, where the prepaid expenditure is recognized in the period in which the service is provided or the item is put into use.

I. Leases Receivable
The City’s leases receivable are measured at the pres ent value of lease payments expected to be received during the lease terms. Deferred inflows of resources are recorded for the leases. The deferred inflow of resources is recorded at the initiation of the lease in an amount equal to the initial recording of the lease receivable.

J. Compensated Absences
The City records a long-term compensated absences lia bility to recognize the financial effect of unused general leave and other accrued compensated leave. Th e liability will be paid from future resources primarily from the general fund.

Compensated absences activities were as follows for the year ended June 30, 2022:
172
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
58 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued K. Capital Assets
Capital assets, which include buildings, machinery and equipment, and infrastructure assets (roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, lighting systems, and park improvements), are reported in the Governmental Activities columns of the Government-Wide Financial S t a t e m e n t s . C a p i t a l a s s e t s a r e d e f i n e d b y t h e C i t y a s a s s e t s w i t h a n i n i t i a l , i n d i v i d u a l c o s t o f m o r e t h a n $5,000 for general capital assets and $100,000 for infras tructure capital assets. Such assets are recorded at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets, donated works of art and similar items, and capital asse ts received in a service concession arrangement are reported at acquisition value.

Capital assets are depreciated over their estimated us eful lives using the straight-line method. This means the cost of the asset is divided by its expected useful life in years and the result is charged to expense each year until the asset is fully depreciated. The purpose of depreciation is to spread the cost of capital assets over the useful life of these assets. The amount charged to depreciation expense each year represents that year's pro rata share of the cost of capital assets.

Depreciation of capital assets is charged as an expense against operations each year and the total amount of depreciation taken over the years, called accumulated depreciation, and is reported on the Statement of Net Position of the government-wide financial statements as a reduction in the book value of the capital assets.

The City has assigned the useful lives listed below to capital assets.

Infrastructure 15-75 Years
Buildings and Improvements 20-38 Years
Vehicles and Equipment 4-20 Years
Capital assets include land, buildings, and equipment used in City operations. Infrastructure includes roads, bridges, curbs, sidewalks, drainage systems, street and traffic lights, park improvements and other improvements used by all citizens.

Donated capital assets, donated works of art and simila r items, and capital assets received in a service concession arrangement are recorded at acquisition valu e. All other capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available.

L. Fair Value Measurements
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy categorizes the inputs to valuatio n techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 inputs are inputs - other than quoted prices in cluded within level 1 - that are observable for an asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for an asset or liability. 173
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
59 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued M. Pension
For purposes of measuring the net pension liability an d deferred outflows/inflows of resources related to pensions, and pension expense, information about the fidu ciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Pla ns) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of em ployee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

N. Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability, defe rred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’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. Investme nts 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, 2021
Measurement Date June 30, 2021
Measurement Period July 1, 2020 to June 30, 2021
O. Use of Estimates
The preparation of financial statements in conformi ty with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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.

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

In addition to liabilities, the statement of financial posi tion or balance sheet report is a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources , represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
174
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
60 1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued Q. Net Position and Fund Balance
Net Position
Net Position is the excess of all the City's assets an d deferred outflow of resources over all its liabilities and deferred inflow of resources, regardless of fund. Net Position are divided into three captions. These captions apply only to Net Position, which is de termined only for proprietary funds and at the Government-wide level, and are described below:

Net Investment in Capital Assets, describes the portion of Net Position which is represented by the current net book value of the City's capital assets, and reduced by outstanding debt that attributed to the acquisition, construction, or improvement of the assets.

Restricted describes the portion of Net Position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws, or other restrictions which the City cannot unilaterally alter. These prin cipally include developer fees receiv ed for use on capital projects and debt service requirements.

Unrestricted describes the portion of Net Position which is not restricted to use.

When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City’s policy is to apply restricted net position first.

Fund Balances
Governmental fund balances represent the net current assets of each fund. Net current assets generally represent a fund's cash and receivables, less its liabilities.

The City's fund balances are classified based on spending constraints imposed on the use of resources. For programs with multiple funding sources, the City pr ioritizes and expends funds in the following order:

Restricted, Committed, Assigned, and Unassigned. Each category in the following hierarchy is ranked according to the degree of spending constraint:

Nonspendable represents balances set aside to indicate items do not represent available, spendable resources even though they are a component of assets. Fund ba lances required to be ma intained intact, such as Permanent Funds, and assets not expected to be conver ted to cash, such as prepaids, notes receivable, and long-term interfund loans are includ ed. However, if proceeds realized from the sale or collection of nonspendable assets are restricted, committed or assigned, then Nonspendable amounts are required to be presented as a component of the applicable category.

Restricted fund balances have external restrictions imposed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires th e resources to be used only for a specific purpose.

Nonspendable amounts subject to restrictions are included along with spendable resources. 175
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
61 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued Q. Net Position and Fund Balance, Continued
Committed fund balances have constraints imposed by reso lution of the City Council which may be altered only by formal action (resolution) of the City Coun cil to establish, modify, or rescind a fund balance commitment. The City Council commits fund balance thro ugh the adoption of a resolution prior to the end of the fiscal year. Once adopted, the limitation impo sed by the resolution remains in place until similar action is taken to remove or revise the limitation. Only the highest level action (a resolution) can be considered a commitment for fund balance classification purposes.

Assigned fund balances are amounts constrained by the City's intent to be used for a specific purpose, but are neither restricted nor committed. Intent is expressed by the City Council or its designee and may be changed at the discretion of the City Council or its de signee. This category includes nonspendable when it is the City's intent to use proceeds or collections for a specific purpose, and residual fund balances, if any, of Special Revenue, Capital Projects and Debt Service Funds which have not been restricted or committed.

Through a council resolution, the City Council has designated the City Manager to determine the amount of assigned Fund balance.

Unassigned fund balance represents residual amounts that have not been restricted, committed, or assigned.

This includes the residual general fund balance and residual fund deficits, if any, of other governmental funds.

Hierarchy of Expenditures to Classify Fund Balance Amounts To determine the composition of ending fund balances , the City considers for expenditures made in any governmental fund, the restricted amounts will be reduced first, followed by committed amounts, assigned amounts, and then unassigned amounts.

R. New Pronouncements
In 2022, the City adopted new accounting standards in order to conform to the following Governmental Accounting Standard Board Statements:

GASB Statement No. 87, Leases – The objective of this statement is to recognize in the financial statements certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resource s or outflows of resources based on the payment provisions of the contract.

GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of the Construction Period – The objective of this statement is to (1) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (2) to simplify accounting for interest cost incurred before the end of a construction period. This statement establishes accounting requirements for interest cost incurred before the end of a construction period. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using th e economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. The requirements of this statement did not apply to the City for the current fiscal year.
176
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
62 1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued R. New Pronouncements, Continued
GASB Statement No. 92, Omnibus 2020 – The objectives of this statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. The requirements of this statement did not apply to the City for the current fiscal year.

GASB Statement No. 99, Omnibus 2022 – The primary objectives of this statement are to enhance the comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during the implementation and application of certain GASB Statements. The requirements of this statement did not apply to the City for the current fiscal year.

2. BUDGETS AND BUDGETARY ACCOUNTING
The City follows these procedures in establishing the budgetary data reflected in the basic financial statements:
x Prior to June 30 the City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them.
x The public is given an opportunity to comment on the budget at a noticed City Council meeting.

Prior to July 1, the budget is legally enacted through passage of a resolution. x During the fiscal year, the City Manager is authorized to transfer budgeted amounts between line items, provided that the transfer is within the same fund, regardless of the specific department activity. This includes the authority to transfe r from the General Fund budgeted contingency amounts that are approved by the City Council during the budget adoption. The City Manager is authorized to increase revenue and expenditure budget for various departmental functions, when the net budget impact is zero.
x The City Manager is authorized to increase the a ppropriations for the following fiscal year in an amount not to exceed the amount of funds encumbered or designated by the City Manager as needed for expenses that did not occur prior to the year-end, but are expected to be expended in the next year consistent with the original purpose.
x As part of the annual Budget adoption the City Council authorizes the carry-over unexpended capital project appropriations, for those projects where work and expenditures will continue in the subsequent year.
177
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
63 2. BUDGETS AND BUDGETARY ACCOUNTING, Continued
x Formal budgetary integration is employed as a ma nagement control device during the year for the general fund, special revenue funds and capital projects funds. x Budgets for the general, special revenue and capital projects funds are adopted on a basis consistent with generally accepted accounting principles in the United States.

No major capital projects funds incurred expenditures in excess of their budgets for the year ended June 30, 2022.

3. CASH AND INVESTMENTS
The City's dependence on property tax receipts, which are received semi-annually, requires it to maintain significant cash reserves to finance operations during the remainder of the year. The City pools cash as described under the policy section below.

A. Policies
California Law requires banks and savings and loan institutions to pledge government securities with a market value of 110% of the City's cash on deposit, or first trust deed mortgage notes with a market value of 150% of the deposit, as collateral for these deposits. Under California law, this collateral is held in a separate investment pool by another institutio n in the City's name and places the City ahead of general creditors of the institution.

The City pools cash from all sources and all funds, except certain specific investments within funds and cash with fiscal agents, so that it can be invested at the maximum yield, consistent with safety and liquidity, while individual funds can make expenditures at any time.

The City and its fiscal agents inve st in individual investments and in investment pools. Individual investments are evidenced by specific identifiable pieces of paper called security instruments, or by an electronic entry registering the owner in the records of the institution issuing the security, called the book entry system. Individual investments are generally made by the City's fiscal agents as required under its d e b t i s s u e s . I n o r d e r t o m a x i m i z e s e c u r i t y , t h e C i t y e m p l o y s t h e T r u s t D e p a r t m e n t o f a b a n k a s t h e custodian of all City managed investments, regardless of their form.

The City's investments are carried at fair value, as required by generally accepted accounting principles.

The City adjusts the carrying value of it s investments to reflect their fair value at each fiscal year end, and it includes the effects of these adjustments in income for that fiscal year. 178
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
64 3. CASH AND INVESTMENTS, Continued
B. Classification
Cash and investments are classified in the financial statements as shown below, based on whether or not their use is restricted under the terms of City agreements.

Cash and investments as of June 30, 2022 consisted of the following:

C. Investments Authorized by the California Gove rnment Code and the City’s Investment Policy The City's Investment Policy and the California Govern ment Code allow the City to invest in the following, provided the credit ratings of the issuers are acceptable to the City; and approved percentages and maturities are not exceeded. The table below also identifies certain provisions of the California Government Code, or the City's Investment Policy where the City's Investment Policy is more restrictive. 179
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
65 3. CASH AND INVESTMENTS, Continued
D. Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Normally, the longer the maturity of an inve stment, the greater the sensitivity of its fair value to changes in market interest rates. The City generall y manages its interest rate risk by holding investments to maturity.

Information about the sensitivity of th e fair values of the City's investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the City's investments by maturity or earliest call date:

The City is a voluntary participant in the Local Agen cy Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California.

The City’s investments with LAIF as of June 30, 2022, include 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 a sset-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 mort gage-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, 2022, the City had $49,814,476 invested in LAIF, which had invested 1.88% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 2.31% in the previous year. The LAIF fair value factor of .987125 was used to calculate the fair value of the investments in LAIF. 180
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
66 3. CASH AND INVESTMENTS, Continued
D. Interest Rate Risk, Continued
The City is a participant in the California Asset Management Program (CAMP). CAMP is an investment pool offered by the California Asset Management Trust (the Trust). The Trust is a joint powers authority and public agency created by the Declaration of Trust and established under the provisions of the California Joint Exercise of Powers Act (California Government Code Sections 6500 et seq., or the "Act") for the purpose of exercising the common power of its Participants to invest certain proceeds of debt issues and surplus funds. The Pool's investments are limited to investments permitted by subdivisions (a) to (n), inclusive, of Section 53601 of the California Government Code. The City reports its investments in CAMP at the fair value amounts provided by CAMP, which is the same as the value of the pool share. The fair value approximated is the City's cost. As of June 30, 2022, these investments have an average maturity of 28 days.

The City's investments include Asset-Backed Securiti es in the amount of $30,659,453 that are highly sensitive to interest rate fluctuations to a greater degree than already indicated above E. Fair Value Hierarchy
The City categorizes its fair value measurements with in the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure fair value of the assets. Level 1 inputs are quoted prices in an ac tive market for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs.

The following is a summary of the fair value hierarchy of the fair value of investments of the City as of June 30, 2022:
181
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
67 3. CASH AND INVESTMENTS, Continued
E. Fair Value Hierarchy, Continued
U.S. Government agency securities, medium term notes, asset-backed securities, and commercial, classified in Level 2 of the fair value hierarchy, are valued us ing matrix pricing techniques maintained by various pricing vendors. Matrix pricing is used to value se curities based on the securities' relationship to benchmark quoted prices. The California Local Agen cy Investment Fund (LAIF), California Asset Management Program and money market funds are classified as exempt in the fair value hierarchy. Fair value is defined as the quoted market value on the last trading day of th e period. These prices are obtained from various pricing sources by our custodian bank.

F. Credit Risk
Credit risk is the risk that an i ssuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The actual ratings as of June 30, 2022 were provided by Standard and Poor's investment rating system except as noted. The Local Agency Investment Fund was not rated as of June 30, 2022.

G. Concentration of Credit Risk
Included in the table at Note F above are the following significant investments in any one issuer other than U.S. Treasury securities, mutual funds, and external investment pools. 182
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
68 4. INTERFUND TRANSACTIONS
A. Transfers between Funds
Transfers between funds during the year ended June 30, 2022 were as follows:

Significant transfers noted above made to major capital project funds were to fund on-going capital projects including Citywide Energy Improvements, financial system replacement, Cultural Arts Center, sports park and playgrounds, street resurfacing, and road improvements.

B. Current Interfund Balances
Current interfund balances arise in the normal course of business and are expected to be repaid shortly after the end of the fiscal year. Significant balances in the ca pital project funds are a result of initiation of capital projects expected to be funded by future fees. No formal repayment schedules have been adopted for these temporary loans. As of June 30, 2022, the following funds have balances due to the General Fund:

Transfers Out General
General
Improvements
Projects Capital
Projects
Parks Projects
Capital Projects
Streets Projects
Capital Projects
Internal Service
Funds Total
Major Funds
General Fund - $ 583,322$ 2,588,122 $ 164,671 $ 1,000,000 $ 4,336,115 $ Public Facilities Impact
Fees Capital Projects - 211,225 10,680,029 - - 10,891,254 Traffic Impact Fees
Capital Projects - - - 529,143 - 529,143 Dublin Crossing Contribution
Capital Projects - - - 200,000 - 200,000 Non-major Governmental Funds 234,803 12,063,943 132,535 3,136,233 15,567,514 Governmental funds subtotal 234,803 12,858,490 13,400,686 4,030,047 1,000,000 31,524,026 Internal Service Funds - 120,485 - - - 120,485 Total 234,803$ 12,978,975$ 13,400,686 $ 4,030,047 $ 1,000,000 $ 31,644,511 $ Transfers In
183
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
69 4. INTERFUND TRANSACTIONS, Continued
C. Advances between Funds
During the 2020-2021 and 2021-2022 fiscal years, the Ge neral Fund advanced funds to the Public Facilities Impact Fees Capital Projects Fund to cover the construction costs of Wallis Ranch Community Park and Jordan Ranch Neighborhood Square.

The following interfund advance balance existed at June 30, 2022:

5. NOTES RECEIVABLE
The following table summarizes the notes receivable outstanding as of June 30, 2022:

Revolving Home Loans - As part of the City of Dublin First Time Homebuyer Loan Program (FTHLP), the City provides financial assistance , in the form of a deferred loan. The program targets first time homebuyers within a certain income range purchasing their first home in Dublin. Monthly payments of principal and interest are generally deferred until the homes are sold, or are in default. In certain situations the loan may also be due when the homeowners refinance their primary mortgage. The total outstanding amount due, including accrued simple interest at 3.5% per annum, as of June 30, 2022 was $825,336. As of June 30, 2022, there were no loans in default.
184
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
70 5. NOTES RECEIVABLE, Continued
Details of the Revolving Home Loans as of June 30, 2022 were as follows:
185
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
71 5. NOTES RECEIVABLE, Continued
Eden Senior Affordable Housing Loan - (Wicklow Square) - On September 23, 2002, the City selected Eden Housing, Inc. as the developer for th e affordable senior housing at the site of the former library located at 7606 Amador Valley Boulevard. This site also houses a senior center that the City constructed during fiscal year 2003-2004. On February 1, 2004, the City entered into an agreement and provided a loan in the amount of $2,248,248 to the Dublin Senior Limited Partnership to support the senior housing project. The interest on the outstanding principal balance of the loan is accrue d at the rate of 3% simple interest per annum. The entire outstanding principal balance of the loan, together with the interest accrued, shall be payable in full on February 8, 2059, the 55th anniversary of the Initial Disbursement Date of February 18, 2004.

Repayments commenced on June 1, 2006, and on the first day of each June, 60% of the Surplus Cash generated by the project during the previous calendar year are remitted to reduce the outstanding indebtedness. Any payment not paid when due shall bear interest at a rate equal to 10% annum from the due date until it is paid in full. As of June 30, 2022, the outstanding loan amount was $2,968,681.

SBA Microloan Program – The City of Dublin’s Small Busine ss Emergency Microloan Program was established by the Dublin City Council with the inte ntion to assist in retaining local small businesses (primarily restaurants and retailers) that are experiencing severe negative impacts due to the COVID-19 pandemic. The Program provides zero-interest, unsecure d, short-term loans of up to $10,000 to eligible independently or locally owned businesses with priori ty for restaurants and retail businesses. Loan funds must be used to cover payroll, rent, operating expens es or working capital. Loan repayment is deferred for 36 months after loan approval. The loan may be up to 100% forgiven based on either longevity of the business operating in Dublin or sales tax generation by the business. As of June 30, 2022, the outstanding loan amount was $155,409.

Arroyo Vista Predevelopment/Construction Loan - Family and Senior Projects - (Emerald Vista) – On June 1, 2011, the City entered into an agreement to provide a loan to Eden Dougherty, L.P., a California nonprofit public benefit corporation, with a not-to-exceed $7,600,000 pr incipal amount in accordance to the Arroyo Vista Disposition and Development Agreem ent dated July 25, 2007 concerning the redevelopment of the real property located at 6700 Dougherty Road in the City of Dublin. The City agreed to provide a loan to Eden to assist in financing the development of the Family Project and Senior Project. The City determined that the development of the project is in the interests of health, safety and welfare of the residents of the City, and that the City financing is necessary to make the proj ect affordable to low and very low income households for a term of not less than fifty-five years. The note will not bear interest until the earlier of (i) the date that the project's construction financing is either converted to a permanent loan or repaid in full, or (ii) twelve m o n t h s f o l l o w i n g t h e d a t e o f i s s u a n c e o f t h e f i n a l c ertificate of occupancy or equivalent for the project; thereafter, the outstanding principal balance of the loan shall bear interest at a rate equal to three percent simple annual interest. Annual payments shall be due and payable on a residual receipts basis in accordance with the formula set forth in the note. The entire outstanding principal balance and accrued interest shall be paid in full on the earlier of (i) the fi fty fifth anniversary of the date of issuance of the final certificate of occupancy or (ii) the fifty-seventh anni versary of the loan origination date. The City has the right to accelerate maturity date and declare all sums immediately due and payable to the City upon the occurrence of an event of developer default, includ ing developer's failure to commence or complete construction of the project within times period specif ied in the note. As of June 30, 2022, the outstanding loan amounts for the Family Project and the Senior Project were $2,294,157 and $891,785, respectively. 186
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
72 5. NOTES RECEIVABLE, Continued
Veterans Family Apartment Development Loan – On October 1, 2015, the City entered into an agreement to provide a loan to Dublin Family, L.P., a California lim ited partnership. The City entered into an agreement and provided a loan in the amount of $6,400,000 to the Dublin Family L.P. to build on the property a 66-unit affordable multifamily rental housing project consisting of 65 affordable rental housing units primarily for very low and low income veterans and their families, one resident manager's unit, and other related improvements. The only payment to be received is th e accrued interest. The principal is not due until the maturity date. The entire outstanding principal balance of the loan, together with the interest accrued, shall be payable in full on June 1, 2070. The City has the right to accelerate maturity date and declare all sums immediately due and payable to the City upon the occurrence of an event of developer default, including developer's failure to commence or complete construction of the project within times period specified in the note. As of June 30, 2022, the outstanding loan amount was $7,414,200.

6. LEASES RECEIVABLE
Cell Tower Lease
In July 2000, the City entered into a lease with New Cingular Wireless PCS , LLC. Under the lease, the lessee pays the City $10,404 per year (with 2% increase every year) for 10 years in exchange for ten (10) pole licenses. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 0.34%, which is FY20-21 Q1 market yield of the City’s portfolio. For the year ended June 30, 2022, the City recognized $10,513 of lease revenue and $311 of interest revenue under the lease.

Alameda County Fire Department Lease – Fleet
In July 2014, the City entered into a lease with Alameda County Fire Department. Under the lease, the lessee pays the City based on a rent schedule for 24 0 months in exchange for 5777 Scarlett Court, Dublin, CA 94568 for Fleet Maintenance Facility Use. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 0.56%, which is the FY14-15 Q1 market yield of the City’s portfolio. For the year ended June 30, 2022, the City recognized $61,718 of lease revenue and $129,656 of interest revenue under the lease.

Alameda County Fire Department Lease – Fire
In January 2020, the City entered into a lease with Alameda County Fire Department. Under the lease, the lessee pays based on a rent schedule for 60 months in exchange for 6363 Clark Avenue, Dublin, CA 94568 for Fire Department Office Facility Use. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 1.11%, which is the FY19-20 Q3 market yield of the City’s portfolio. For the year ended June 30, 2022, the City recognized $201,576 of lease revenue and $109,521 of interest revenue under the lease. 187
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
73 6. LEASES RECEIVABLE, Continued
The future payments on the leases as of June 30, 2022 were as follows:

7. CAPITAL ASSETS
A. Current Year Activities
Capital asset activities during the year ended June 30, 2022 were as follows:

Balance Balance
July 1, 2021 Additions Retirements June 30, 2022
Non-depreciable assets:

Land 182,170,145 $ - $ - $ 182,170,145$ Streets right of way 37,760,857 - - 37,760,857 Construction in progress 58,805,488 29,016,797 - 87,822,285 Total non-depreciable assets 278,736,490 29,016,797 - 307,753,287 Depreciable assets:

Infrastructure 448,086,898 - - 448,086,898 Buildings and improvements 118,068,799 - - 118,068,799 Vehicles and equipment 21,812,923 3,055,073 (30,207) 24,837,789 Total depreciable assets 587,968,620 3,055,073 (30,207) 590,993,486 Less accumulated depreciation:

Infrastructure (264,289,187) (9,621,429) - (273,910,616) Buildings and improvements (53,924,084) (3,905,069) - (57,829,153) Vehicles and equipment (10,443,780) (1,822,429) 30,207 (12,236,002) Right of way (77,296) (93,423) - (170,719) Total accumulated depreciation (328,734,347) (15,442,350) 30,207 (344,146,490) Total depreciable assets, net 259,234,273 (12,387,277) - 246,846,996 Total capital assets 537,970,763$ 16,629,520 $ - $ 554,600,283$ 188
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
74 7. CAPITAL ASSETS, Continued
B. Project Commitments
As of June 30, 2022, the City had outstanding commitments with contractors for the following projects:

C. Capital Asset Contributions
Some capital assets may be acquired using Federal an d State grant funds, or they may be contributed by developers or other governments. GASB Statement 34 requires that these contributions be accounted for as revenues at the time the capital assets are contributed.

D. Depreciation Allocation
Depreciation expense is charged to functions and prog rams based on their usage of the related assets. The amounts allocated to each function or programs are as follows:
189
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
75 8. LONG TERM DEBT
A. Current Year Transactions and Balances
Long-term debt transactions and balances during the year ended June 30, 2022 were as follows:

B. 2021 Lease Revenue Bonds – Original Issue $18,565,000 In October 2021, the Dublin Financing Authority issued the 2021 Lease Revenue Bonds to finance energy efficiency improvements throughout the City. The bonds dated October 14, 2021, and issued at a premium of $2,477,136 mature in 2041. Commencing June 1, 2022, principal payments are due annually on June 1 and interest payments are due annually on June 1 and December 1. Debt service is payable from any source of available funds of the City. Interest on the bonds ranges from 2.5% to 4.0%. The balance at June 30, 2022, including unamortized bond premium of $2,394,565 amounted to $20,454,565.

The annual debt service requirements on the bonds at June 30, 2022 are as follow:
190
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
76 9. FUND BALANCES
Detailed classifications of the City's Fund Balances, as of June 30, 2022, are stated below:
191
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
77 9. FUND BALANCES, Continued
A. Minimum Fund Balance Policies
The City's Reserve Policy requires the City to main tain an Unrestricted General Funds, for cash flow purposes, of minimum equal to two months of budgeted operating expenditures with a goal to achieve a maximum of four months. As of June 30, 2022 the cash flow reserves, which are part of the Unassigned Fund Balance, were above the minimum at approximately 9 months, which were over the desired target of 4 months. Funds may be appropriated as to Undesignat ed Capital Contribution by designation from City Council only for high priority one time capital expenditures provided the minimum fund balance would remain.

B. Fund Balance Deficits
The funds listed in the table below had fund balance defici ts as of June 30, 2022. These deficits are expected to be eliminated by future revenues.

10. DEFERRED COMPENSATION PLAN
City employees may defer a portion of their compensation under a City sponsored deferred compensation plan created in accordance with Internal Revenue Co de Section 457. Under this plan, participants are not taxed on the deferred portion of their compensation un til it is distributed to them; distributions may be made only at termination of employment, retirement, death, or in an emergency as defined by the Plan. In accordance with GASB Statement No. 32, the funds ha ve been placed in a trust administered by ICMA Retirement Corporation and are not available to the City's general creditors. Accordingly, the City does not report the assets in the financial statements.

11.PENSION PLAN
A. General Information about the CalPERS Pension Plan
Plan Description and Summary of Balances by Plan - All qualified permanent and probationary employees are eligible to participate in the City's Miscellaneous (all other) Employee Pension Rate Plan. The City's Miscellaneous Rate Plan is part of the public agency cost-sharing multiple-employer defined benefit pension plan (PERF C), which is administered by th e California Public Employees' Retirement System (CalPERS). PERF C consists of a misc ellaneous pool and a safety pool (also referred to as "risk pools"), which comprised individual employer miscellaneous and safety rate plans, respectively. Individual employers may sponsor more than one miscellaneous and safety rate plan. The employer participates in one cost-sharing multiple-employer defined benefit pens ion plan regardless of the number of rate plans the employer sponsors. The City sponsors two rate plans (miscellaneous). 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.
192
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
78 11. PENSION PLAN, Continued
A. General Information about the CalPERS Pension Plan, Continued Benefits Provided - CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who mu st be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. All members are eligible for non-duty disability benefits after 10 years of servic e. The death benefit is one of the following: the Basic Death Benefit, the 1959 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees' Retirement Law. The Pension Reform Act of 2013 (PEPRA), Assembly Bill 340, is a pplicable to employees new to CalPERS and hired after December 31, 2012.

The Plan's provisions and benefits in effect as of June 30, 2022, 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 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 are determined annually on an actuarial basis as of Ju ne 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 accrue d 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, 2021, the City's contributions to the Plan were $1,712,167.

B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of R esources Related to Pensions
As of June 30, 2022, the City reported $8,804,512 in net pension liabilities for its proportionate share of the net pension liability of the Plan. The General Fund has been used in prior years to liquidate the net pension liabilities.

The City's net pension liability for the Plan is meas ured as the proportionate share of the net pension liability. The net pension liability of the Plan is measur ed as of June 30, 2021, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The City's proportion of the net pension liability was based on a projection of the City's long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. 193
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
79 11. PENSION PLAN, Continued
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
The City's proportionate share of the net pension liabilit y for the Plan as of the measurement dates June 30, 2020 and 2021 was as follows:

For the year ended June 30, 2022, the City recognized net pension expense of $1,542,640 for the Miscellaneous Plan on the Statement of Activities. As of June 30, 2022, the City re ported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
194
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
80 11. PENSION PLAN, Continued
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
The $1,928,720 reported as deferred outflows of re sources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the City's proportionate share of the net pension liability 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:
195
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
81 11. PENSION PLAN, Continued
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
Actuarial Assumptions - For the measurement period ended June 30, 2021, the total pension liabilities were determined by rolling forward the June 30, 2020 tota l pension liability. The June 30, 2020 total pension liabilities were based on the following actuarial methods and assumptions:

All other actuarial assumptions used in the June 30, 2020 valuation were based on the results of a December 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experience Study can found on the CalPERS website.

Discount Rate - The discount rate used to measure the total pension liability was 7.15% for the Plan. To determine whether the municipal bond rate should be us ed in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likel y result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets.

Therefore, the current 7.15% discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15% will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

The long-term expected rate of return on pension pl an investments was determined using a building-block 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 returns of all the funds' asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 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 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 equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
196
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
82 11. PENSION PLAN, Continued
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
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.

Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports.

12. OTHER POST EMPLOYMENT BENEFITS
A. City of Dublin Retiree Health Plan
Plan Description - City of Dublin (City) Retiree Health Plan is a single-employer defined benefit healthcare plan administered by the California Public Employee s Retirement System (CalPERS). The plan provides medical insurance benefits to eligible retirees and th eir eligible dependents in accordance with Public Employee Retirement Law (Article 2). The Public Employees Retirement System Board of Administration has the responsibility to approve health benefit plans an d may contract with carriers offering health benefit plans. The Board of Administration is responsible for adopting all rules and regulations, including the scope and content of basic health plans. The California Government Code also defines certain rules for contract agencies, such as the City of Dublin, to purchase health insurance benefits. 197
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
83 12. OTHER POST EMPLOYMENT BENEFITS, Continued
A. City of Dublin Retiree Health Plan, Continued
Contributions - There is no requirement imposed by CalPERS, to contribute any amount beyond the pay-as- you-go contributions. The cost of monthly insurance premiums may be shared between the retiree and the City. The contribution and cost sharing varies depend ing on: date of hire; the dependent status; and plan selected. The City contributes PEMHCA to retirees hired after January 1, 2016. A minimum employer monthly contribution requirement is established and may be amended by the CalPERS Board of Administration and applicable laws. Within the parame ters of the law, individual contracting agencies, such as the City, are allowed to establish and amend the level of contributions made by the employer towards the monthly cost of the plans. Changes to the employer contribution rate towards retiree benefits are recorded in a resolution adopted by the City Council.

For the measurement period 2020-21, the City contributed $411,587.

Employees Covered
Net OPEB Liability
The City’s net OPEB liability was measured as of Ju ne 30, 2021 and the total OPEB liability used to the calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2021, based on the following actuarial methods and assumptions:
198
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
84 12. OTHER POST EMPLOYMENT BENEFITS, Continued
A. City of Dublin Retiree Health Plan, Continued
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 as set 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.

Discount Rate
The discount rate used to measure the total OPEB liab ility was 6.20 percent. The projection of cash flows used to determine the discount rate assumed that Ci ty 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. 199
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
85 12. OTHER POST EMPLOYMENT BENEFITS, Continued
A. City of Dublin Retiree Health Plan, Continued
Changes in the Net OPEB Liability
The changes in the Net OPEB liability for the OPEB Plan are as follows:

Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability (asset) of the City if it were calcul ated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2021:
200
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
86 12. OTHER POST EMPLOYMENT BENEFITS, Continued
A. City of Dublin Retiree Health Plan, Continued
Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2021:

Recognition of Deferred Outflow and Deferred Inflows of Resources Gains and losses related to changes in total OPEB li ability 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 catego rized 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:

OPEB Expense and Deferred Outflows/(Inflows) of Resources Related to OPEB For the fiscal year ended June 30, 2022, the City re cognized OPEB expense (income) of $(746,551). For the fiscal year ended June 30, 2022, the City reported deferred outflows of resources related to OPEB from the following sources:
201
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
87 12. OTHER POST EMPLOYMENT BENEFITS, Continued
A. City of Dublin Retiree Health Plan, Continued
OPEB Expense and Deferred Outflows/(Inflows) of Resources Related to OPEB, Continued The $252,514 reported as deferred outflows of resource s related to contributions subsequent to the June 30, 2021 measurement date will be recogn ized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2023. Other amounts reported as defe rred outflows of resources related to OPEB will be recognized as expense as follows:

B. Dougherty Regional Fire Authority Health Plan (DRFA) The City provides certain health care benefits for Do ugherty Regional Fire Authority retirees as required under contract signed with PERS and the dissolution agreement of the Authority. The cost of retiree health care benefits is recognized as expenditure as premiums are paid. For the year ended June 30, 2022 those cost totaled $38,726.

13. HEALTH, GENERAL LIABILITY, AND WORKERS’ COMPENSATION COVERAGE A. Risk Pool
The City participates in the PLAN JPA, a non-profit public benefit corporation established to provide liability insurance coverage, claims administration and risk management services, and legal defense to its participating members. The liability insurance covera ge is provided by a combination self-insurance collectively funded by PLAN JPA and the purchase of commercial insurance for large losses.

PLAN JPA provides the first $5 million of coverage as self-funded general liability and automobile liability coverage per occurrence. PLAN JPA purchases commerci al excess liability insurance in two layers of $10 million and $15 million each to provide total coverage of claims up to $30 million per occurrence. The City has a deductible of $50,000 per occurrence. PLAN JPA also provides $2 million of employee bonds (theft coverage) in excess of a $10,000 deductible.
202
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
88 13. HEALTH, GENERAL LIABILITY, AND WORK ERS’ COMPENSATION COVERAGE, Continued A. Risk Pool, Continued
PLAN JPA also provides property insurance coverage. This coverage also comprises self-insured layer combined with commercial insurance. The first $100,000 of losses are self-funded by PLAN JPA from premiums collected from the participants in the pr ogram. PLAN JPA purchases an insurance policy to cover losses above $100,000 per occurrence and the annual aggregate losses of the pool are insured above $225,000. The insurance provides coverage for property damage among all participants to $1 billion. The City deductible for property and vehicle losses is $5 ,000. For any single loss in excess of $25,000 the deductible is waived.

The City's contributions to the PLAN JPA for liability coverage are based on a formula which considers the ratio of the City's payroll to the total payrolls of all en tities participating in the same layer of each program, in each program year's loss history and population. Actual surpluses or losses are shared according to a formula developed from overall loss costs and spread to member entities on a percentage basis after a retrospective rating.

There have been no significant reductions in any of the City's areas of insurance coverage and no settlement amounts have exceeded coverage in the past three ye ars. Audited financial information for the PLAN JPA can be obtained from Bickmore, 1750 Creekside Oaks Drive, Suite 200, Sacramento, CA 95833.

B. Workers’ Compensation Coverage
The City participates in The Cities Group, created by a joint powers agreement (JPA) to provide workers' compensation coverage paid from the pooled contribu tions of its membership with no deductible to the City. Any claim in excess of $1 million is covered up to $10 million through a policy with Safety National Casualty Corp purchased by The Cities Group. The Cities Group acts as an administrator, claim adjuster and provides other risk management services as provided by State law. Each member of The Cities Group pays a premium commensurate with the level of coverage requested and shares surpluses and deficits proportionately to its participation in The Cities Group. During the year ended June 30, 2022, the City paid The Cities Group $3,256 in premium. Financial Statements may be obtained from The Cities Group, P.O.

Box 111, Burlingame, CA 94011-0111.

C. Liability for Uninsured Claims
The GASB requires municipalities to record their li ability for uninsured claims and reflect the current portion of this liability as expenditures in their fi nancial statements. As discussed above, the City has coverage for such claims, but it has retained the risk for the deductible or the uninsured portion of these claims in the PLAN JPA and The Cities Group plans. GASB Statement No. 10, "Financial Reporting for Risk Financing and Related Insurance Issues" require that this amount be separately identified and recorded as a liability.

The City's liability for uninsured claims, limited to ge neral liability and workers compensation claims as discussed above, includes a provision for incurred b u t n o t r e p o r t e d ( I B N R ) l o s s e s . T h i s a m o u n t w a s estimated based on claims experience. The reserve recorded, $317,749, is adequate to cover IBNR claims.

Therefore no adjustment was made in fiscal year 2021-2022 as the City's exposure is for the $5,000 deductible per general liability claim.
203
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
89 14. JOINT POWERS AGREEMENTS
The City participates in joint ventures discussed belo w through separate entities established under the Joint Exercise of Powers Act of the State of California. As separate legal entities, these entities exercise full powers and authorities within the scope of the related Join t 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 joint venture is governed by a board consisting of representatives from member municipalities. Each board controls the operations of the respective joint venture, including selection of management and approval of operating budgets, inde pendent of any influence by member municipalities beyond their representation on that board. Obligations and liabilities of these joint ventures are not the City's responsibility and the City does not have an equity interest in the assets of each joint venture except upon dissolution of the joint venture.

A. Animal Control Services
The Cities of Dublin, Pleasanton, and Livermore and the County of Alameda have entered a joint powers agreement, dated September 15, 1992, under which Alam eda County constructed an animal shelter facility on County's property. The agreement provided that the County would retain ownership of the land and that each participating agencies would receive an equity interest in the facility. Certificates of Participation were issued to construct the facility. Under the agreement the entities will share in the debt service costs of the project based upon their use of the animal shelter.

In fiscal year 2021-2022, the City contributed $195,7 87 or 11.43% toward the annual operating shelter services and $32,672 representing 2.53% of the animal field service expenditures.

The City has not recorded an equity interest for the animal shelter agreement. As noted above the ongoing financial interest is limited to the statistics of live animals handled in the appropriate fiscal year. No Joint Powers Authority was established as part of this agre ement therefore, separate fi nancial statements are not issued.

15. OTHER COMMITMENTS AND CONTINGENT LIABILITIES
The City participates in several Federal and State grant programs. These programs have been audited by the City's independent accountants in accordance with the provisions of the Federal Single Audit Act and applicable State requirements. No cost disallowances were proposed as a result of these audits. However, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial.

The City is a defendant in a number of lawsuits that have arisen in the normal course of business, the outcome of which cannot be predicte d with certainty. In the opinion of the City Attorney, these actions when finally adjudicated will not have a material adverse effect on the financial position of the City. 204
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
90 15. OTHER COMMITMENTS AND CONTINGENT LIABILITIES, Continued A. Reimbursements to the City of Pleasanton
On January 23, 1996, the City adopted a fee for the purpose of reimbursing the City of Pleasanton for the costs of making improvements to the interchanges of Interstate 580 at Hacienda Drive and Tassajara Road/Santa Rita Road that benefit development in both Pleasanton and future development in Eastern Dublin. The Cities entered into an agreement on November 3, 1998, to allow for an automatic annual escalator factor in the amount of the fee assesse d to develo pers based upon the L AIF interest rate and t o repay the City of Pleasanton. The amount of the co ntingent liability outstanding at June 30, 2022, was $2,669,196 which is net of the $42,342 in payments ma de by the City to reduce this contingent liability during the year. The accounting for the amount due is not recorded as indebtedness since future payments are contingent upon the future collection of development fees assessed for reimbursement of these improvements.

B. Other Development Agreements
The City entered into several agreements with various developers and merchant builders who are developing numerous residential and commercial projects throughout the City. The City agreed to grant the developers' impact fee credits since the developers constructed certain improvements beyond what was needed to serve their specific projects. The value of credits does not increase for inflation nor do they accrue interest. Any unused credits may be used by the deve lopers on other projects located within the Traffic Impact Fee area. The value of the credits as of June 30, 2022 was $99,393,288. The reduction of $1,596,271 to the credit balance was mainly due to credit used for the fiscal years which was $39,834,080.

C. Alameda County Fire Department (ACFD)
The City of Dublin contracts to have the Alameda County Fire Department to provide fire services. As part of the contract, the City pays for its share of ACFD's retiree health plan and retirement plan. In 2012 ACFD began working with CalPERS to create side funds within its OPEB trust to allow for member agencies to fund their share of the obligation. In preparation fo r this, in June 2012 the City Council authorized a contribution of $6.487 million towards the liability th at was then moved to a General Fund Reserve, which was reclassified as an assigned fund balance upon the City's implementation of GASB Statement No. 54.

Since then, the City continued to add funds to that fund balance assignment.

After ACFD successfully implemented the OPEB trust side funds, the City was notified that based on the most recent actuarial valuation dated June 30, 202 1, the City’s Actuarial Accrued Liability (AAL) for benefits was $12,696,000 and the Actuarial Value of Plan Asset was $14,419,000 resulting in an Unfunded Actuarial Accrued Liability (UAAL) of $1,723,000. At Ju ne 30, 2022, the Actuarial Value of the Plan Asset was $14,250,423.

16. DEBT WITHOUT GOVERNMENT COMMITMENT
On August 31, 2017, the City issued $32,740,000 of City 2017 Improvement Area No. 1 Special Tax Bonds by and through its Community Facilities District No. 201 5-1 (Dublin Crossing) Improvement Area No. 1. The Bonds are special tax obligations of the City, authoriz ed pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, being California Government Code Section 53311, et se q. The bonds were issued to construction and acquire certain public facilities and/or reimburse the payment of fees for capital improvements.
205
City of Dublin
Notes to Basic Financial Statements
For the year ended June 30, 2022
91 16. DEBT WITHOUT GOVERNMENT COMMITMENT, Continued
On July 18, 2019 the City issued $37,745,000 of City 2019 Improvement Area No. 2 Special Tax Bonds by and through its Community Facilities District No. 2015-1 (Dublin Crossing) Improvement Area No. 2. The Bonds are special tax obligations of the City, authoriz ed pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, being California Government Code Section 53311, et se q. The bonds were issued to construction and acquire certain public facilities and/or reimburse the payment of fees for capital improvements.

On August 4, 2021 the City issued $26,000,000 of Ci ty 2021 Improvement Area No. 3 Special Tax Bonds by and through its Community Facilities District No. 201 5-1 (Dublin Crossing) Improvement Area No. 3. The Bonds are special tax obligations of the City, authoriz ed pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, being California Government Code Section 53311, et se q. The bonds were issued to construction and acquire certain public facilities and/or reimburse the payment of fees for capital improvements.

The Bonds are not general obligations of the City nor any political subdivision and the full faith and credit of the City is not pledged for the repayment thereof. Since these debts do not constitute an obligation of the City and the City is not obligated to make payment beyond the available bond reserves, these bonds have not been reflected in the long-term debt in the accompanying financial statements. The outstanding indebtedness on June 30, 2022 was $95,985,000.

17. TAX ABATEMENTS
The City has entered into multiple sales tax reimburs ement agreements for the purpose of attracting new businesses within the City through the construction and improvement of property sites. The City is expected to make annual reimbursement payments over a five (5) to ten (10) year period in which the amount of each reimbursement payment commitment is based on total sales tax received and derived using formulas in the approved agreements.

For financial reporting purposes, the GASB Statement No. 77 defines a tax abatement as resulting from an agreement between a government and an individual or entity in which the government promises to forgo tax revenues and the individual or entity promises to su bsequently take a specific action that contributes to economic development or otherwise benefits the government or its citizens. According to GASB Statement No. 77, the substance of these sales tax reimbursement agreements meets the definition of “tax abatements." For the fiscal year ended June 30, 2022, under these sales-tax reimbursement agreements, the City has abatements totaling $346,696.

Pursuant to the Sales and Use Tax law (chapter 8 - Article 1 - section 7056), in order to protect the confidential information of sales taxes collected and ab atements provided to each of the specific agencies, the City has presented the aggregate amount abated during the current fiscal year.

18. SUBSEQUENT EVENTS
In October 2022, the City issued special tax bonds in the total amount of $21,720,000 through its Community Facilities District No. 2015-1 (Dublin Crossing) Improvement Area No. 4. The proceeds are to be used for public improvements and fees related to the Boulevard Project. 206
92 207
93 REQUIRED

SUPPLEMENTARY INFORMATION
208
94 209
City of Dublin
Required Supplementary Information
For the year ended June 30, 2022
95 1. DEFINED BENEFIT PENSION PLAN
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years* B. Schedule of Contributions – Last 10 Years*
210
City of Dublin
Required Supplementary Information
For the year ended June 30, 2022
96 2. OTHER POST EMPLOYMENT BENEFITS (OPEB)
A. City Retiree Health Plan - Schedule of Changes in Net OPEB Liability and Related Ratios During the Measurement Period – Last 10 Years (1)
(1) Fiscal year 2018 was the 1st year of implementation.

Measurement Period 2021 2020 2019 2018 2017
Total OPEB Liability
Service Cost 895,299$ 869,222 $ 843,905 $ 852,382 $ 827,000 $ Interest on the total OPEB liability 1,164,147 1,103,053 1,169,182 1,099,559 1,032,000 Differences between expected and actual experience (775,744) - (1,450,926) - - Changes of assumptions 307,694 - (716,501) - - Benefit payments, including refunds of employee contributions (1,065,659) (976,033) (882,052) (776,911) (805,000) Net change in total OPEB liability 525,737 996,242 (1,036,392) 1,175,030 1,054,000 Total OPEB liability - beginning 18,263,880 17,267,638 18,304,030 17,129,000 16,075,000 Total OPEB liability - ending (a) 18,789,617$ 18,263,880 $ 17,267,638 $ 18,304,030 $ 17,129,000 $ Plan Fiduciary Net Position
Contributions - employer 411,587 $ 1,116,396 $ 1,073,623 $ 1,588,507 $ 1,878,000 $ Net investment income 6,149,340 763,014 1,244,479 1,431,381 1,665,000 Benefit payments, including refunds of employee contributions (1,065,659) (976,033) (882,052) (776,911) (805,000) Administrative expense (8,444) (10,512) (6,155) (33,206) (8,000) Net change in plan fiduciary net position 5,486,824 892,865 1,429,895 2,209,771 2,730,000 Plan fiduciary net position - beginning 22,351,531 21,458,666 20,028,771 17,819,000 15,089,000 Plan fiduciary net position - ending (b) 27,838,355$ 22,351,531 $ 21,458,666 $ 20,028,771 $ 17,819,000 $ Net OPEB liability/(asset) - ending (a) - (b) (9,048,738)$ (4,087,651) $ (4,191,028) $ (1,724,741) $ (690,000) $ Plan fiduciary net position as a percentage of the total OPEB liability 148.2% 122.4% 124.3% 109.4% 104.0% Covered-employee payroll 10,751,196$ 10,533,380 $ 10,037,794 $ 9,997,000 $ 10,431,000 $ Net OPEB liability as a percentage of covered-employee payroll -84.2% -38.8% -41.8% -17.3% -6.6% 211
City of Dublin
Required Supplementary Information
For the year ended June 30, 2022
97 2. OTHER POST EMPLOYMENT BENEFITS (OPEB), Continued
B. Schedule of City Retiree Health Plan Contributions – Last 10 Years (1) (1) Fiscal year 2018 was the 1st year of implementation. 212
98 213

SUPPLEMENTARY INFORMATION
99 214
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100 215
Schedule of Budget Versus Actual Revenues By Sources
General Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Property taxes 52,763,000 $ 53,763,000 $ 55,186,388 $ 1,423,388 $ Sales tax 21,918,000 25,218,000 26,110,207 892,207 Other taxes 6,482,706 6,732,706 8,281,142 1,548,436 Intergovernmental 285,000 285,000 324,519 39,519 Licenses and permits 313,434 313,434 354,643 41,209 Charges for services:

General government 1,525,721 1,525,721 1,766,145 240,424 Police 29,140 29,140 33,841 4,701 Fire 1,088,429 1,088,429 2,026,830 938,401 Public works and transportation 17,000 17,000 31,585 14,585 Parks and community services 2,608,001 3,114,562 4,162,314 1,047,752 Community development 600 600 1,384 784 Investment income (loss): 1,200,000 1,200,000 2,269,289 1,069,289 Use of property 1,020,768 1,456,833 1,647,882 191,049 Unrealized gain/(loss) on investment - - (15,525,055) (15,525,055) Fines and forfeitures 107,432 107,432 70,714 (36,718) Development revenue 7,721,318 8,816,883 9,803,444 986,561 Other revenues 1,317,231 1,402,307 2,580,106 1,177,799 Total revenues 98,397,780 105,071,047 99,125,378 (5,945,669) City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
101 216
Schedule of Budget Versus Actual Departmental Expenditures General Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
General government:

City council 521,830 521,830 423,136 98,694 City manager 1,807,840 1,807,840 1,435,057 372,783 City clerk 620,168 675,575 574,615 100,960 Election 3,120 3,120 1,839 1,281 Human resources 961,072 1,092,264 721,369 370,895 Insurance 2,176,596 2,436,086 1,864,778 571,308 Finance 2,329,499 2,342,819 2,164,756 178,063 Non-departamental 2,572,800 3,630,187 1,925,192 1,704,995 Disaster preparedness 205,709 254,421 179,968 74,453 Crossing guards 254,608 303,341 302,886 455 Animal control 327,076 327,076 258,531 68,545 Waste management 67,411 67,411 17,375 50,036 Community TV 144,135 144,135 122,655 21,480 Communications 541,150 541,150 500,425 40,725 Economic development 746,076 746,076 684,943 61,133 Human services 204,355 169,135 123,322 45,813 Library services 961,728 987,830 904,715 83,115
Dougherty Regional Fire Authority 922,026 922,026 872,148 49,878 Non-departamental - Other 47,000 442,072 126,394 315,678 Sub-total 15,414,199 17,414,394 13,204,104 4,210,290
Police:

Police operations 22,944,006 22,437,777 22,191,142 246,635 Police operations support 2,380,985 2,445,141 2,095,726 349,415 Sub-total 25,324,99 1 24,882,918 24,286,868 596,050
Fire:

Fire operations 14,700,509 14,790,166 14,790,166 - Fire prevention 460,657 460,657 432,50 1 28,156
Fire station maintenance 255,793 305,65 1 294,128 11,523 Sub-total 15,416,959 15,556,474 15,516,795 39,679
Public works:

Maintenance 9,125,607 8,962,338 8,031,693 930,645
Engineering 3,798,515 4,055,743 3,196,724 859,019
Public works administration 1,446,955 1,688,455 1,576,610 111,845 Transportation 56,575 56,575 8,278 48,297
Environmental service
s 641,463 673,099 599,794 73,305
Sub-total 15,069,115 15,436,210 13,413,099 2,023,11 1
City of Dublin
Budgeted Amounts
102 217
Schedule of Budget Versus Actual Departmental Expenditures (Continued) General Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Parks and community services:

Cultural and special events 806,642 872,642 952,923 (80,281 ) Heritage Center and programs 372,406 382,406 344,37 7 38,029 Parks and community services administration 1,505,771 1,505,771 1,476,050 29,721 Shannon Center and program
s 1,423,906 1,524,087 1,284,042 240,045
Stager and other facility operations 996,754 1,226,174 1,244,548 (18,374) Senior Center and programs 647,561 760,139 729,74 7 30,392 The Wave and programs 2,495,455 2,814,405 2,657,340 157,065 8,248,495 9,085,624 8,689,02 7 396,597
Sub-total
Community development:

Planning 2,200,785 3,230,173 2,565,21 1 664,962
Building and safety 3,243,333 3,243,333 2,750,932 492,40 1 Housing -- 2 1 (21)
Sub-total 5,444,118 6,473,506 5,316,164 1,157,342
Debt service:

Principal - 465,000 505,000 (40,000 )
Sub-total - 465,000 505,000 (40,000 )
Total current expenditures 84,917,877 89,314,126 80,931,057 8,423,069 Total expenditures 84,917,877$ 89,314,126 $ 80,931,057 $ 8,423,069 $ City of Dublin
Budgeted Amounts
103 218
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104 219
The General Improvements Projects Capital Projects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Projects. The fund accumulates resources for capital expenditures and utilizes those resources to support projects that are general in nature and are not Streets, Parks, or Community Improvements Projects.

The Parks Projects Capital Projects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Projects. The fund accumulates resources for capital expenditures and utilizes those resources to support projects that would construct, improve, or enhance the City's parks and facilities.

The Street
s Projects Capital Pro jects Fund - is used t o manage the programming of fund and activities associated with major Capital Improvements Projects. The fund accumulates resources for capital expenditures and utilizes those resources to support projects that would construct, improve, or enhance the City's trails, highways, streets, roads, bridges, as well as street lighting and drain s
ystems.

BUDGETED MAJOR GOVERNMENTAL FUNDS OTHER THAN

GENERAL FUND AND SPECIAL REVENUE FUNDS
105 220
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Improvement Projects Capital Projects Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Capital outlay:

General improvements 6,991,969 $ 36,077,700 $ 12,978,975 $ 23,098,725 $ Total expenditures 6,991,969 36,077,700 12,978,975 23,098,725 OTHER FINANCING SOURCES (USES):

Transfers in 6,991,969 36,077,700 12,978,975 (23,098,725) Total other financing sources (uses) 6,991,969 36,077,700 12,978,975 (23,098,725) Net change in fund balance -$ - $ - - $ FUND BALANCE:

Beginning of year -
End of year -$
City of Dublin
Budgeted Amounts
106 221
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Parks Project Capital Projects Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Capital outlay:

Parks 8,477,916 $ 32,229,875 $ 13,400,686 $ 18,829,189 $ Total expenditures 8,477,916 32,229,875 13,400,686 18,829,189 OTHER FINANCING SOURCES (USES):

Transfers in 8,477,916 32,229,875 13,400,686 (18,829,189) Total other financing sources (uses) 8,477,916 32,229,875 13,400,686 (18,829,189) Net change in fund balance -$ - $ - - $ FUND BALANCE:

Beginning of year -
End of year -$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
107 222
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Streets Projects Capital Projects Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Capital outlay:

Streets 5,687,686 $ 41,315,485 $ 4,030,047 $ 37,285,438 $ Total expenditures 5,687,686 41,315,485 4,030,047 37,285,438 OTHER FINANCING SOURCES (USES):

Transfers in 5,687,686 41,315,485 4,030,047 (37,285,438) Total other financing sources (uses) 5,687,686 41,315,485 4,030,047 (37,285,438) Net change in fund balance -$ - $ - - $ FUND BALANCE:

Beginning of year -
End of year -$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
108 223
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Public Facilities Impact Fees Capital Projects Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 295,550 $ 295,550 $ 381,551 $ 86,001 $ Development revenue 4,735,946 4,474,946 9,477,971 5,003,025 Total revenues 5,031,496 4,770,496 9,859,522 5,089,026 OTHER FINANCING SOURCES (USES):

Transfers out (11,165,700) (30,483,139) (10,891,254) 19,591,885 Total other financing sources (uses) (11,165,700) (30,483,139) (10,891,254) 19,591,885 Net change in fund balance (6,134,204)$ (25,712,643) $ (1,031,732) 24,680,911 $ FUND BALANCE:

Beginning of year 22,347,414
End of year 21,315,682$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
109 224
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Fire Impact Fees Capital Projects Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 1,500 $ 1,500 $ 1,671 $ 171 $ Development revenue 44,250 44,250 170,550 126,300 Total revenues 45,750 45,750 172,221 126,471 EXPENDITURES:

Current:

General government 56,000 56,000 56,000 - Total expenditures 56,000 56,000 56,000 - REVENUES OVER (UNDER) EXPENDITURES (10,250) (10,250) 116,221 126,471 Net change in fund balance (10,250)$ (10,250) $ 116,221 126,471 $ FUND BALANCE:

Beginning of year 141,486
End of year 257,707$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
110 225
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Traffic Impact Fees Capital Projects Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 180,000 $ 180,000 $ 318,274 $ 138,274 $ Development revenue 255,862 1,282,862 1,903,966 621,104 Total revenues 435,862 1,462,862 2,222,240 759,378 EXPENDITURES:

Current:

General government 200,000 200,000 - 200,000 Public works and transportation - 7,237 13,679 (6,442) Total expenditures 200,000 207,237 13,679 193,558 REVENUES OVER (UNDER) EXPENDITURES 235,862 1,255,625 2,208,561 952,936 OTHER FINANCING SOURCES (USES):

Transfers out (1,911,076) (19,004,377) (529,143) 18,475,234 Total other financing sources (uses) (1,911,076) (19,004,377) (529,143) 18,475,234 Net change in fund balance (1,675,214)$ (17,748,752) $ 1,679,418 19,428,170 $ FUND BALANCE:

Beginning of year 27,502,353
End of year 29,181,771$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
111 226
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Dublin Crossing Contribution Capital Project Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 60,000 $ 60,000 $ 130,140 $ 70,140 $ Development revenue - - 3,385,362 3,385,362 Total revenues 60,000 60,000 3,515,502 3,455,502 OTHER FINANCING SOURCES (USES):

Transfers out - (1,000,000) (200,000) 800,000 Total other financing sources (uses) - (1,000,000) (200,000) 800,000 Net change in fund balance 60,000$ (940,000) $ 3,315,502 4,255,502 $ FUND BALANCE:

Beginning of year 9,068,719
End of year 12,384,221$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
112 227
Public Safety
Special Criminal Activity established to account for receipt of funds derived from asset forfeitures.

Vehicle Abatement established to account for the use of funds received from vehicle registration of Dublin residents for the towing of abandoned vehicles in city limits.

Supplemental Law Enforcement (SLES/COPS) established to account for police expenditures funded by a State grant.

Traffic Safety established to account for the receipt of traffic fines and traffic safety expenditures.

Federal Asset seizure established to account for the receipts and expenditures of the Federal seizure funds.

Emergency Medical Services (EMS) established to account for excise taxes received to fund the costs of providing Emergency Medical Services.

Enforcement Grants established to account for miscellaneous grants received for police expenditures not reported in the above funds.

Transportation:

State Gas Tax established to account for the receipt of state gasoline taxes and expenditures.

Measure B Sales Tax - Local Streets established to account for an Alameda County voter sales tax used for improvements on streets and roads.

Measure B Sales Tax - Bike/Pedestrian established to account for an Alameda County voter approved increase in sales tax used for bike and pedestrian related projects.

Measure B Grants established to account for transportation projects financed by grants, funded by an Alameda County voter approved increase in sales tax.

Measure BB Sales Tax - Streets and Roads established to account for an Alameda County voter approved increase in sales tax used for improvements on streets and roads.

Measure BB Sales Tax - Bike/Pedestrian established to account for Alameda County voter approved increase in sales tax used for bike and pedestrian related projects.

Measure BB Grants Fund - established to account for Alameda County Transportation Commission (ACTC) discretionary funding (versus direct funding) from 2014 voter-approved increase in sales tax used for improvements on bike and pedestrian projects.

Transportation Fund for Clean Air (TFCA) established to account for a portion of vehicle registration fee used for achieving the reduction of motor vehicle emissions.

Road Maintenance & Rehabilitation Account (RMRA) established to account for Senate Bill 1 that increases gasoline and diesel taxes and vehicle registration fees t o fund for basic road maintenance, rehabilitation, and critical safety projects on local streets and roads.

NON-MAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specific purposes. 113 228
ACTC Vehicle Registration Fee established to account for an Alameda County Transportation Commission (ACTC) voter approved increase in vehicle registration fee that is distributed by ACTC to be used for street road system maintenance.

TDA established to account for the financial activities associated with allocations funded by the State of California Transportation Development Act (TDA) for the Pedestrian/Bicycle Projects.

Environmental:

Garbage/Recycling established to account for the following activities:

Measure D Recycling established to account for the use of funds received which are levied by the County pursuant to a charter amendment and are provided for recycling and related activities. This fund also accounts for other locally derived funds for recycling related activities.

Garbage Service established to account for the use of funds received which are levied by the county on behalf of the City for garbage pitch-up and removal and recycling services.

Local Recycling established to account for locally derived funds collected for a commercial organic and recycling program and activities retained by the City at the end of the franchise held by Waste Management Inc. These funds are independent of the funds distributed by Stop Waste pursuant to the Alameda County Recycling Measure.

AVI Economic Benefit/business Assistance Program established to account for the grant received from Amador Valley Industry and to provide business owners funding for eligible environmental related improvements.

Storm Water Management established to account for the following activities:

Storm Water Management established to account for the funds received from the State and designated specifically for the use of storm water related activities.

Village Parkway Storm Water Management established to account for funds designated for management of the Village Parkway area storm water units.

Box Culvert established to account for the funds designated for the maintenance and repairs of box culvert in the East Dublin area.

Parks, Cultural, and Arts:

Public Art established to account for the fees received from developers of properties, which can only be used for the purchase design, development, and construction of Public Art projects within the City of Dublin.

Miscellaneous Special Revenue established to account for the following activities:

Cable TV Facilities established to account for Cable TV Facilities fees collected from Cable Television providers and passed through to the City for local cable television as allowed under State and Federal franchising laws.

Noise Mitigation established to account for the fees received from developers of properties, which can only be used for the noise mitigation measures.

SPECIAL REVENUE FUNDS, Continued

NON-MAJOR GOVERNMENTAL FUNDS
114 229
Citywide Events (Customer Service) Fund established to account for event ticket sales and donations, to be spent on special events citywide.

Community Development Block Grant (CDBG) used to account for grants and expenditures related to Community Development Block Grants received.

HCD Housing Related Parks Grant established to account for a Housing-Related Park (HRP) Grant funding from the Department of Housing and Community Development pursuant to the Housing and Emergency Shelter Trust Fund Act of 2006 (Proposition IC.)
State Grant Park used to account for local assistance grant funding from the State for park constructions.

Building Homes and Jobs Act established o account for funding from California Department of Housing and Community Development (HCD) to increase the affordable housing stock in California.

State Housing Grant established to account for Local Action Planning Grants (Leap) grants allocated by the State Housing and Community Development Department for the preparation and adopton of planning documents and process improvements that accelera te housing production and facilitate compliance to implement the sith-cycle Regional Housing Needs Assessment.

COVID-19 Grants established to account for grants received from non-Federal agency in response to the COVID-19 pandemic.

Federal COVID-19 Financial Assistance established to account for emergency funding from the federal awarding agencies with options for administrative relief to be used at the discretion of the federal awarding agency in response to the COVID-19 pandemic.

The American Rescule Plan Act Fund is used to account for funds authorized under the Federal American Recovery Plan Act (ARPA) to cover the costs of COVID-19 response as well as for making any necessary investments in infrastructure.

Mesure RR - Safe Routes to BART is used to account for funds allocated by Bay Area Rapid Transit (BART) for using voter approved Measure RR capital fund to help local agencies improve access for BART customers travelling to BART stations by walking or biking.

Maintenance Districts established to account for revenue and related expenditures of lighting and landscape districts.

Energy Improvement Lease Revenue Bond Fund accounts for the funds received from the City's lease revenue bond for energy improvements and related expenditures.

CAPITAL PROJECT FUNDS
SPECIAL REVENUE FUNDS, Continued

NON-MAJOR GOVERNMENTAL FUNDS
Capital Project Funds are used to account for financial resources ussed for the acquisition and construction of capital projects.
115 230
City of Dublin
Combining Balance Sheet
Governmental Funds
June 30, 2022
Special Supplemental
Criminal Vehicle Law Traffic Federal Asset
Activity Abatement Enforcement Safet y Seizure
ASSETS
Cash and investments 1,441,138$ 326,823 $ 280,383 $ - $ - $ Accounts receivable - - - 11,562 - Notes receivable - - - - - Total assets 1,441,138 326,823 280,383 11,562 -

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 8,161 - 2 14,469 -
Deposits payable 1 , 3 4 0 , 6 4 8----
Contract retention payable -----
Unearned revenue -----
Due to other funds --- 5 2 , 8 8 5-
Advances from other funds -----
Total liabilities 1,348,809 - 2 67,354 - Fund Balances:

Nonspendable -----
Restricted:

Public safety programs 92,329 326,823 280,38 1 --
S t r e e t m a i n t e n a n c e a n d c o n s t r u c t i o n ----- Health and welfare program
s -----
Culture and leisure -----
Capital improvement projects -----
U n a s s i g n e d --- ( 5 5 , 7 9 2 ) -
Total fund balances 92,329 326,823 280,381 (55,792) - Total liabilities, deferred inflows of
resources, and fund balances 1,441,138$ 326,823 $ 280,383 $ 11,562 $ - $ Special Revenue Funds
116 231
Emergency Measure B Measure B Measure BB Measure BB
Medical Enforcement Sales Tax Sales Tax Measure B Sales Tax Sales Tax Services Grants State Gas Tax Local Street s Bike/Pedestrian Grant s Streets and Roads Bike/Pedestrian 265,144$ - $ 3,647,670$ 908,466 $ 337,815 $ 187,91 7$ 412,737 $ 295,256 $ 673 161,481 136,918 7,735 2,802 - 335,600 110,520 - - - - - - - - 265,817 161,481 3,784,588 916,201 340,617 187,917 748,337 405,776 20,257 - 52,915 - 577 - - -
--------
-- 5 , 0 0 8-----
--------
- 159,957 ------
--------
20,257 159,957 57,923 - 577 - - - --------
245,560 1,524 ------
- - 3,726,665 916,20
1 340,040 187,91 7 748,337 405,776
--------
--------
--------
--------
245,560 1,524 3,726,665 916,201 340,040 187,917 748,337 405,776 265,817$ 161,481 $ 3,784,588 $ 916,201 $ 340,617 $ 187,917 $ 748,337 $ 405,776 $ Special Revenue Funds
117 232
City of Dublin
Combining Balance Sheet
Governmental Funds
June 30, 2022
ACTC
Transportation Road Maint & Vehicle
Measure BB for Clean Air Rehab Account Registration
Grants (TFCA) (RMRA) Fee TDA
ASSETS
Cash and investments -$ - $ 2,604,859$ 197,08 1$ 17,416 $ Accounts receivable 382,682 219,486 278,415 49,101 - Notes receivable - - - - - Total assets 382,682 219,486 2,883,274 246,182 17,416

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 1-- 3 , 7 4 8-
Deposits payable -----
Contract retention payable -----
Unearned revenue -----
Due to other funds 359,369 684,619 33,809 - -
Advances from other funds -----
Total liabilities 359,370 684,619 33,809 3,748 - Fund Balances:

Nonspendable -----
Restricted:

Public safety programs -----
Street maintenance and construction 23,312 - 2,849,465 242,434 17,416 Health and welfare program
s -----
Culture and leisure -----
Capital improvement projects -----
Unassigned - (465,133 ) ---
Total fund balances 23,312 (465,133) 2,849,465 242,434 17,416 Total liabilities, deferred inflows of
resources, and fund balances 382,682$ 219,486 $ 2,883,274 $ 246,182 $ 17,416 $ Special Revenue Funds
118 233
AVI Economic
Benefit/Business Storm Miscellaneous Community
Garbage/ Assistance Water Box Special Development State Grant Recycling Program Management Culvert Public Art Revenu e Block Grant Park 1,047,439$ 169,514 $ 235,073 $ 398,344 $ 3,974,223 $ 453,809 $ - $ - $ 75,152 - - - - 31,322 54,970 - - 105,639 - - - - - - 1,122,591 275,153 235,073 398,344 3,974,223 485,131 54,970 - 81,488 - - - 46,548 1,000 14,484 -
----- 4 0 7 --
--------
--------
------ 3 3 , 8 8 6-
--------
81,488 - - - 46,548 1,407 48,370 - --------
--------
- - 235,073 398,344 ----
1 , 0 4 1 , 1 0 3---- 9 2 , 3 3 7 6,600 -
- 275,153 - - - 391,38 7 --
---- 3 , 9 2 7 , 6 7 5---
--------
1,041,103 275,153 235,073 398,344 3,927,675 483,724 6,600 - 1,122,591$ 275,153 $ 235,073 $ 398,344 $ 3,974,223 $ 485,131 $ 54,970 $ - $ Special Revenue Funds
119 234
City of Dublin
Combining Balance Sheet
Governmental Funds
June 30, 2022
Federal
Building State COVID-19 American
Homes and Housing COVID-19 Financial Rescue
Jobs Act Grant Grant s Assistance Plan Act
ASSETS
Cash and investments -$ - $ - $ 10,08 1$ 5,210,513$ Accounts receivable - - - - - Notes receivable - - - 49,770 - Total assets - - - 59,851 5,210,513

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - - - - 144,496
Deposits payable -----
Contract retention payable -----
Unearned revenue - - - - 5,060,645
Due to other funds 278,013 76,913 - - -
Advances from other funds -----
Total liabilities 278,013 76,913 - - 5,210,513 Fund Balances:

Nonspendable -----
Restricted:

Public safety programs -----
Street maintenance and construction - - - - -
Health and welfare program
s --- 5 9 , 8 5 1 -
Culture and leisure -----
Capital improvement projects -----
Unassigned (278,013 ) (76,913) ---
Total fund balances (278,013) (76,913) - 59,851 - Total liabilities, deferred inflows of
resources, and fund balances -$ - $ - $ 59,851$ 5,210,513$ Special Revenue Funds
120 235
Capital
Projects Fund
Energy
Measure RR - 1983-1 1983-2 1986-1 1997-1 1999-1 Dublin Improvement Safe Routes Street Stagecoach Dougherty Santa Rita East Dublin Crossing Lease Revenue to BART Lighting Landscape Landscape Landscape Street Lighting CFD No. 2017-1 Bond -$ 640,618$ 371,250 $ 558,766 $ 1,321,922 $ 978,846 $ 328,99 1$ 9,039,916 $ 121,242 1,699 225 194 7,422 937 261 - - - - - - - - - 121,242 642,317 371,475 558,960 1,329,344 979,783 329,252 9,039,916 - 20,24 1 16,314 9,022 133,654 16,704 - -
--------
--------
--------
121,242 -------
--------
121,242 20,241 16,314 9,022 133,654 16,704 - - --------
--------
- 622,076 355,16
1 549,938 1,195,690 963,079 329,252 -
--------
--------
------- 9 , 0 3 9 , 9 1 6
--------
- 622,076 355,161 549,938 1,195,690 963,079 329,252 9,039,916 121,242$ 642,317 $ 371,475 $ 558,960 $ 1,329,344 $ 979,783 $ 329,252 $ 9,039,916 $ Special Revenue Funds
Maintenance Districts
121 236
Total Nonmajor
Governmental
Funds
35,662,010$
1,990,399
155,409
37,807,818
584,081
1,341,055
5,008
5,060,645
1,800,693
-
8,796,854
-
946,617
14,106,176
1,199,891
666,540
12,967,591
(875,851)
29,010,964
37,807,818$
122 237
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123 238
City of Dublin
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2022
Special Supplemental
Criminal Vehicle Law Traffic Federal Asset
Activity Abatement Enforcement Safet y Seizure
REVENUES:

Intergovernmental - $ 82,562$ 211,285 $ - $ - $ Charges for service - - - - - Interest 659 3,417 3,086 - - Fines and forfeitures - - - 122,304 - Development revenue - - - - - Other revenue 80,816 - - - - Special assessments - - - - - Total revenues 81,475 85,979 214,371 122,304 - EXPENDITURES:

Current:

G e n e r a l G o v e r n m e n t -----
Police 13,874 9,782 150,002 - 650
Fire -----
Public works - - - 168,247 -
P a r k a n d c o m m u n i t y s e r v i c e s ----- Community development - - - - - Debt service:

P r i n c i p a l -----
Interest and fiscal charges -----
Total expenditures 13,874 9,782 150,002 168,247 650 REVENUES OVER (UNDER) EXPENDITURES 67,601 76,197 64,369 (45,943) (650) OTHER FINANCING SOURCES (USES):

Proceeds from long term debt - - - - - Transfers out - (25,803) - - - Total other financing sources (uses) - (25,803) - - - Net change in fund balances 67,601 50,394 64,369 (45,943) (650) FUND BALANCES (DEFICITS):

Beginning of year 24,728 276,429 216,012 (9,849) 650 End of year 92,329 $ 326,823 $ 280,381 $ (55,792) $ - $ Special Revenue Funds
124 239
Measure BB Measure BB
Emergency Measure B Measure B Sales Tax Sales Tax
Medical Enforcement Sales Tax Sales Tax Bike Measure B Streets and Bike/ Services Grants State Gas Tax Local Street s /Pedestrian Grant s Roads Pedestrian -$ 314,362$ 1,532,287 $ 542,520 $ 196,506 $ - $ 817,456$ 269,205 $ - - - - - - - - 2,838 - 39,397 8,939 3,056 2,109 4,188 2,890 - - - - - - - - - - - - - - - - - - - - - - - - 207,063 - - - - - - - 209,901 314,362 1,571,684 551,459 199,562 2,109 821,644 272,095 --------
- 314,362 ------
182,285 -------
- - 532,834 - 6,654 - - -
--------
- - - - - - - - --------
--------
182,285 314,362 532,834 - 6,654 - - - 27,616 - 1,038,850 551,459 192,908 2,109 821,644 272,095 - - - - - - - - - (132,993) (387,671) (530,456) (57,711) - (441,051) (52,871) - (132,993) (387,671) (530,456) (57,711) - (441,051) (52,871) 27,616 (132,993) 651,179 21,003 135,197 2,109 380,593 219,224 217,944 134,517 3,075,486 895,198 204,843 185,808 367,744 186,552 245,560$ 1,524 $ 3,726,665$ 916,201 $ 340,040 $ 187,917 $ 748,337 $ 405,776 $ Special Revenue Funds
125 240
City of Dublin
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2022
ACTC
Transportation Road Maint & Vehicle
Measure BB for Clean Air Rehab Account Registration
Grants (TFCA) (RMRA) Fee TDA
REVENUES:

Intergovernmental 444,014 $ 274,581 $ 1,382,546 $ 287,282 $ 17,317 $ Charges for service - - - - - Interest - - 25,582 2,421 99 Fines and forfeitures - - - - - Development revenue - - - - - Other revenue - - - - - Special assessments - - - - - Total revenues 444,014 274,581 1,408,128 289,703 17,416 EXPENDITURES:

Current:

G e n e r a l G o v e r n m e n t -----
Police -----
Fire -----
Public works - - - 246,927 -
P a r k a n d c o m m u n i t y s e r v i c e s ----- Community development - - - - - Debt service:

P r i n c i p a l -----
-----
Total expenditures - - - 246,927 - REVENUES OVER (UNDER) EXPENDITURES 444,014 274,581 1,408,128 42,776 17,416 OTHER FINANCING SOURCES (USES):

Proceeds from long term debt - - - - - Transfers out (309,856) (739,714) (476,561) (18,821) - Total other financing sources (uses) (309,856) (739,714) (476,561) (18,821) - Net change in fund balances 134,158 (465,133) 931,567 23,955 17,416 FUND BALANCES (DEFICITS):

Beginning of year (110,846) - 1,917,898 218,479 - End of year 23,312 $ (465,133)$ 2,849,465 $ 242,434 $ 17,416 $ Special Revenue Funds
126 241
AVI Economic
Benefit/Business Storm Miscellaneous Community
Garbage/ Assistance Water Box Special Development State Grant Recycling Program Management Culvert Public Art Revenu e Block Grant Park 317,749$ - $ - $ - $ - $ - $ 405,780$ - $ 7,697,411 - - - - 126,831 - - 12,757 1,217 1,985 4,422 44,971 4,437 - - - - - - - - - - - - - - 45,893 1,661 - - - 100,000 - - - - - - - - - - - - - - 8,027,917 101,217 1,985 4,422 90,864 132,929 405,780 - 7,721,768 403,914 - - - 63,36 1 405,780 -
--------
--------
314,028 - 5,980 -----
---- 6 7 , 8 3 0---
- - - - - - - - --------
--------
8,035,796 403,914 5,980 - 67,830 63,361 405,780 - (7,879) (302,697) (3,995) 4,422 23,034 69,568 - - - - - - - - - - (99,385) - - - (99,458) - - - (99,385) - - - (99,458) - - - (107,264) (302,697) (3,995) 4,422 (76,424) 69,568 - - 1,148,367 577,850 239,068 393,922 4,004,099 414,156 6,600 - 1,041,103$ 275,153 $ 235,073 $ 398,344 $ 3,927,675 $ 483,724 $ 6,600 $ - $ Special Revenue Funds
127 242
City of Dublin
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2022
Federal
Building State COVID-19 American
Homes and Housing COVID-19 Financial Rescue
Jobs Act Grant Grant s Assistance Plan Act
REVENUES:

Intergovernmental - $ - $ - $ 10,081$ 2,027,867$ Charges for service - - - - - Interest - - - - - Fines and forfeitures - - - - - Development revenue - - - - - Other revenue - - - - - Special assessments - - - - - Total revenues - - - 10,081 2,027,867 EXPENDITURES:

Current:

General Government - - - 309,370 1,340,957
Police ---- 606,230
Fire -----
Public works -----
P a r k a n d c o m m u n i t y s e r v i c e s ----- Community development 90,657 58,088 - - 80,680 Debt service:

P r i n c i p a l -----
-----
Total expenditures 90,657 58,088 - 309,370 2,027,867 REVENUES OVER (UNDER) EXPENDITURES (90,657) (58,088) - (299,289) - OTHER FINANCING SOURCES (USES):

Proceeds from long term debt - - - - - Transfers out - - - - - Total other financing sources (uses) - - - - - Net change in fund balances (90,657) (58,088) - (299,289) - FUND BALANCES (DEFICITS):

Beginning of year (187,356) (18,825) - 359,140 - End of year (278,013) $ (76,913) $ - $ 59,851$ - $ Special Revenue Funds
128 243
Capital
Projects Fund
Energy
Measure RR - 1983-1 1983-2 1986-1 1997-1 1999-1 Dublin Improvement Safe Routes Street Stagecoach Dougherty Santa Rita East Dublin Crossing Lease Revenue to BART Lighting Landscape Landscape Landscape Street Lighting CFD No. 2017-1 Bond 121,242$ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - 6,528 3,681 5,769 13,682 13,103 3,196 149,191 - - - - - - - - - - - - - - - - - - - - - - - - - 315,143 99,852 160,498 359,941 310,590 73,948 - 121,242 321,671 103,533 166,267 373,623 323,693 77,144 149,191 --------
--------
--------
- 259,306 57,13 1 98,762 354,352 233,945 5,237 -
--------
- - - - - - - - --------
------- 419,521
- 259,306 57,131 98,762 354,352 233,945 5,237 419,521 121,242 62,365 46,402 67,505 19,271 89,748 71,907 (270,330) - - - - - - - 21,042,136 (121,242) - - (9,699) - (332,333) - (11,731,890) (121,242) - - (9,699) - (332,333) - 9,310,246 - 62,365 46,402 57,806 19,271 (242,585) 71,907 9,039,916 - 559,711 308,759 492,132 1,176,419 1,205,664 257,345 - -$ 622,076$ 355,161 $ 549,938 $ 1,195,690 $ 963,079 $ 329,252 $ 9,039,916 $ Special Revenue Funds
Maintenance Districts
129 244
Total Nonmajor
Governmental
Funds
9,254,642$
7,824,242
363,620
122,304
47,554
180,816
1,527,035
19,320,213
10,245,150
1,094,900
182,285
2,283,403
67,830
229,425
-
419,52
1 14,522,514
4,797,699
21,042,136
(15,567,515)
5,474,621
10,272,320
18,738,644
29,010,964$
130 245
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Special Criminal Activity Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 200 $ 200 $ 659 $ 459 $ Other revenues - 74,000 80,816 6,816 Total revenues 200 74,200 81,475 7,275 EXPENDITURES:

Current:

Police - 35,000 13,874 21,126 Total expenditures - 35,000 13,874 21,126 REVENUES OVER (UNDER) EXPENDITURES 200 39,200 67,601 28,401 Net change in fund balance 200$ 39,200 $ 67,601 28,401 $ FUND BALANCE:

Beginning of year 24,728
End of year 92,329$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
131 246
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Vehicle Abatement Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 34,000 $ 34,000 $ 82,562 $ 48,562 $ Interest 2,000 2,000 3,417 1,417 Total revenues 36,000 36,000 85,979 49,979 EXPENDITURES:

Current:

Police - 45,458 9,782 35,676 Total expenditures - 45,458 9,782 35,676 REVENUES OVER (UNDER) EXPENDITURES 36,000 (9,458) 76,197 85,655 OTHER FINANCING SOURCES (USES):

Transfers out (50,000) (50,000) (25,803) 24,197 Total other financing sources (uses) (50,000) (50,000) (25,803) 24,197 Net change in fund balance (14,000)$ (59,458) $ 50,394 109,852 $ FUND BALANCE:

Beginning of year 276,429
End of year 326,823$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
132 247
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Supplemental Law Enforcement Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 100,000 $ 150,000 $ 211,285 $ 61,285 $ Interest 1,000 1,000 3,086 2,086 Total revenues 101,000 151,000 214,371 63,371 EXPENDITURES:

Current:

Police 100,000 150,000 150,002 (2) Total expenditures 100,000 150,000 150,002 (2) REVENUES OVER (UNDER) EXPENDITURES 1,000 1,000 64,369 63,369 Net change in fund balance 1,000$ 1,000 $ 64,369 63,369 $ FUND BALANCE:

Beginning of year 216,012
End of year 280,381$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
133 248
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Traffic Safety Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 200 $ 200 $ - $ (200)$ Fines and forfeitures 140,000 140,000 122,304 (17,696) Total revenues 140,200 140,200 122,304 (17,896) EXPENDITURES:

Current:

Public works and transportation 123,600 176,735 168,247 8,488 Total expenditures 123,600 176,735 168,247 8,488 REVENUES OVER (UNDER) EXPENDITURES 16,600 (36,535) (45,943) (9,408) Net change in fund balance 16,600$ (36,535) $ (45,943) (9,408) $ FUND BALANCE:

Beginning of year (9,849)
End of year (55,792)$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
134 249
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Federal Asset Seizure Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

Police - $ 650 $ 650 $ - $ Total expenditures - 650 650 - Net change in fund balance -$ (650)$ (650) - $ FUND BALANCE:

Beginning of year 650
End of year -$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
135 250
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Emergency Medical Services Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 1,500 $ 1,500 $ 2,838 $ 1,338 $ Special assessments 207,789 207,789 207,063 (726) Total revenues 209,289 209,289 209,901 612 EXPENDITURES:

Current:

Fire 183,030 183,030 182,285 745 Total expenditures 183,030 183,030 182,285 745 REVENUES OVER (UNDER) EXPENDITURES 26,259 26,259 27,616 1,357 Net change in fund balance 26,259$ 26,259 $ 27,616 1,357 $ FUND BALANCE:

Beginning of year 217,944
End of year 245,560$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
136 251
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Enforcement Grants Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 329,590 $ 329,590 $ 314,362 $ (15,228) $ Interest 500 500 - (500) Total revenues 330,090 330,090 314,362 (15,728) EXPENDITURES:

Current:

Police 329,590 329,590 314,362 15,228 Total expenditures 329,590 329,590 314,362 15,228 REVENUES OVER (UNDER) EXPENDITURES 500 500 - (500) OTHER FINANCING SOURCES (USES):

Transfers out - (134,516) (132,993) 1,523 Total other financing sources (uses) - (134,516) (132,993) 1,523 Net change in fund balance 500$ (134,016)$ (132,993) 1,023 $ FUND BALANCE:

Beginning of year 134,517
End of year 1,524$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
137 252
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual State Gas Tax Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 1,611,931 $ 1,611,931 $ 1,532,287 $ (79,644) $ Interest 20,000 20,000 39,397 19,397 Total revenues 1,631,931 1,631,931 1,571,684 (60,247) EXPENDITURES:

Current:

Public works and transportation 666,248 704,638 532,834 171,804 Total expenditures 666,248 704,638 532,834 171,804 REVENUES OVER (UNDER) EXPENDITURES 965,683 927,293 1,038,850 111,557 OTHER FINANCING SOURCES (USES):

Transfers out (784,000) (3,546,383) (387,671) 3,158,712 Total other financing sources (uses) (784,000) (3,546,383) (387,671) 3,158,712 Net change in fund balance 181,683$ (2,619,090)$ 651,179 3,270,269 $ FUND BALANCE:

Beginning of year 3,075,486
End of year 3,726,665$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
138 253
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure B Sales Tax Local Streets Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 594,000 $ 594,000 $ 542,520 $ (51,480) $ Interest 3,000 3,000 8,939 5,939 Total revenues 597,000 597,000 551,459 (45,541) OTHER FINANCING SOURCES (USES):

Transfers out (572,000) (1,186,161) (530,456) 655,705 Total other financing sources (uses) (572,000) (1,186,161) (530,456) 655,705 Net change in fund balance 25,000$ (589,161) $ 21,003 610,164 $ FUND BALANCE:

Beginning of year 895,198
End of year 916,201$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
139 254
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure B Sales Tax Bike/Pedestrian Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 216,000 $ 216,000 $ 196,506 $ (19,494) $ Interest 1,500 1,500 3,056 1,556 Total revenues 217,500 217,500 199,562 (17,938) EXPENDITURES:

Current:

Public works and transportation 18,000 18,000 6,654 11,346 Total expenditures 18,000 18,000 6,654 11,346 REVENUES OVER (UNDER) EXPENDITURES 199,500 199,500 192,908 (6,592) OTHER FINANCING SOURCES (USES):

Transfers out (18,400) (403,117) (57,711) 345,406 Total other financing sources (uses) (18,400) (403,117) (57,711) 345,406 Net change in fund balance 181,100$ (203,617) $ 135,197 338,814 $ FUND BALANCE:

Beginning of year 204,843
End of year 340,040$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
140 255
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure B Grants Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest - $ - $ 2,109$ 2,109 $ Total revenues - - 2,109 2,109 Net change in fund balance -$ - $ 2,109 2,109 $ FUND BALANCE:

Beginning of year 185,808
End of year 187,917$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
141 256
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure BB Sales Tax Streets and Roads Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 533,000 $ 533,000 $ 817,456 $ 284,456 $ Interest 4,000 4,000 4,188 188 Total revenues 537,000 537,000 821,644 284,644 OTHER FINANCING SOURCES (USES):

Transfers out (374,000) (887,031) (441,051) 445,980 Total other financing sources (uses) (374,000) (887,031) (441,051) 445,980 Net change in fund balance 163,000$ (350,031) $ 380,593 730,624 $ FUND BALANCE:

Beginning of year 367,744
End of year 748,337$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
142 257
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure BB Sales Tax Bike/Pedestrian Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 176,000 $ 176,000 $ 269,205 $ 93,205 $ Interest 1,000 1,000 2,890 1,890 Total revenues 177,000 177,000 272,095 95,095 OTHER FINANCING SOURCES (USES):

Transfers out (38,758) (358,457) (52,871) 305,586 Total other financing sources (uses) (38,758) (358,457) (52,871) 305,586 Net change in fund balance 138,242$ (181,457) $ 219,224 400,681 $ FUND BALANCE:

Beginning of year 186,552
End of year 405,776$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
143 258
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure BB Grants Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 4,751,000 $ 4,751,000 $ 444,014 $ (4,306,986)$ Total revenues 4,751,000 4,751,000 444,014 (4,306,986) OTHER FINANCING SOURCES (USES):

Transfers out - (5,381,871) (309,856) 5,072,015 Total other financing sources (uses) - (5,381,871) (309,856) 5,072,015 Net change in fund balance 4,751,000$ (630,871) $ 134,158 765,029 $ FUND BALANCE:

Beginning of year (110,846)
End of year 23,312$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
144 259
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Transportation for Clean Air (TFCA) Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 856,419 $ 1,002,419 $ 274,581 $ (727,838) $ Total revenues 856,419 1,002,419 274,581 (727,838) OTHER FINANCING SOURCES (USES):

Transfers out - (1,002,419) (739,714) 262,705 Total other financing sources (uses) - (1,002,419) (739,714) 262,705 Net change in fund balance 856,419$ - $ (465,133) (465,133) $ FUND BALANCE:

End of year (465,133)$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
145 260
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Road Maintenance & Rehabilitation Account (RMRA) Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 1,220,339 $ 1,220,339 $ 1,382,546 $ 162,207 $ Interest 5,000 5,000 25,582 20,582 Total revenues 1,225,339 1,225,339 1,408,128 182,789 OTHER FINANCING SOURCES (USES):

Transfers out (1,242,281) (2,887,249) (476,561) 2,410,688 Total other financing sources (uses) (1,242,281) (2,887,249) (476,561) 2,410,688 Net change in fund balance (16,942)$ (1,661,910)$ 931,567 2,593,477 $ FUND BALANCE:

Beginning of year 1,917,898
End of year 2,849,465$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
146 261
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual ACTC Vehicle Registration Fee Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 267,867 $ 267,867 $ 287,282 $ 19,415 $ Interest 2,000 2,000 2,421 421 Total revenues 269,867 269,867 289,703 19,836 EXPENDITURES:

Current:

Public works and transportation 262,400 262,400 246,927 15,473 Total expenditures 262,400 262,400 246,927 15,473 REVENUES OVER (UNDER) EXPENDITURES 7,467 7,467 42,776 35,309 OTHER FINANCING SOURCES (USES):

Transfers out (8,000) (123,896) (18,821) 105,075 Total other financing sources (uses) (8,000) (123,896) (18,821) 105,075 Net change in fund balance (533)$ (116,429)$ 23,955 140,384 $ FUND BALANCE:

Beginning of year 218,479
End of year 242,434$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
147 262
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual TDA Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ - $ 17,317$ 17,317 $ Interest - - 99 99 Total revenues - - 17,416 17,416 OTHER FINANCING SOURCES (USES):

Transfers out - (17,317) - 17,317 Total other financing sources (uses) - (17,317) - 17,317 Net change in fund balance -$ (17,317)$ 17,416 34,733 $ FUND BALANCE:

End of year 17,416$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
148 263
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Garbage/Recycling Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 263,000 $ 263,000 $ 317,749 $ 54,749 $ Charges for services 6,787,400 7,594,125 7,697,411 103,286 Interest 7,500 7,500 12,757 5,257 Other revenues 1,000 1,000 - (1,000) Total revenues 7,058,900 7,865,625 8,027,917 162,292 EXPENDITURES:

Current:

General government 6,787,400 7,594,125 7,721,768 (127,643) Public works and transportation 387,220 652,961 314,028 338,933 Total expenditures 7,174,620 8,247,086 8,035,796 211,290 REVENUES OVER (UNDER) EXPENDITURES (115,720) (381,461) (7,879) 373,582 OTHER FINANCING SOURCES (USES):

Transfers out - (110,808) (99,385) 11,423 Total other financing sources (uses) - (110,808) (99,385) 11,423 Net change in fund balance (115,720)$ (492,269) $ (107,264) 385,005 $ FUND BALANCE:

Beginning of year 1,148,367
End of year 1,041,103$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
149 264
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual AVI Economic Benefit/Business Assistance Program Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest - $ - $ 1,217$ 1,217 $ Other revenues 100,000 100,000 100,000 - Total revenues 100,000 100,000 101,217 1,217 EXPENDITURES:

Current:

General government 100,000 100,000 403,914 (303,914) Total expenditures 100,000 100,000 403,914 (303,914) REVENUES OVER (UNDER) EXPENDITURES - - (302,697) (302,697) Net change in fund balance -$ - $ (302,697) (302,697) $ FUND BALANCE:

Beginning of year 577,850
End of year 275,153$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
150 265
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Storm Water Management Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 1,750 $ 1,750 $ 1,985 $ 235 $ Total revenues 1,750 1,750 1,985 235 EXPENDITURES:

Current:

Public works and transportation 12,000 12,000 5,980 6,020 Total expenditures 12,000 12,000 5,980 6,020 REVENUES OVER (UNDER) EXPENDITURES (10,250) (10,250) (3,995) 6,255 Net change in fund balance (10,250)$ (10,250) $ (3,995) 6,255 $ FUND BALANCE:

Beginning of year 239,068
End of year 235,073$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
151 266
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Box Culvert Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 3,000 $ 3,000 $ 4,422 $ 1,422 $ Total revenues 3,000 3,000 4,422 1,422 Net change in fund balance 3,000$ 3,000 $ 4,422 1,422 $ FUND BALANCE:

Beginning of year 393,922
End of year 398,344$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
152 267
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Public Art Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 45,000 $ 45,000 $ 44,971 $ (29) $ Development revenue - - 45,893 45,893 Total revenues 45,000 45,000 90,864 45,864 EXPENDITURES:

Current:

Parks and community services 80,000 100,000 67,830 32,170 Total expenditures 80,000 100,000 67,830 32,170 REVENUES OVER (UNDER) EXPENDITURES (35,000) (55,000) 23,034 78,034 OTHER FINANCING SOURCES (USES):

Transfers out (544,700) (1,395,317) (99,458) 1,295,859 Total other financing sources (uses) (544,700) (1,395,317) (99,458) 1,295,859 Net change in fund balance (579,700)$ (1,450,317) $ (76,424) 1,373,893 $ FUND BALANCE:

Beginning of year 4,004,099
End of year 3,927,675$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
153 268
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Miscellaneous Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services 183,000 $ 183,000 $ 126,831 $ (56,169) $ Interest 1,600 1,600 4,437 2,837 Development revenue 714 714 1,661 947 Total revenues 185,314 185,314 132,929 (52,385) EXPENDITURES:

Current:

General government 70,558 70,558 63,361 7,197 Total expenditures 70,558 70,558 63,361 7,197 REVENUES OVER (UNDER) EXPENDITURES 114,756 114,756 69,568 (45,188) Net change in fund balance 114,756$ 114,756 $ 69,568 (45,188) $ FUND BALANCE:

Beginning of year 414,156
End of year 483,724$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
154 269
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Community Development Block Grant Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 105,783 $ 405,783 $ 405,780 $ (3) $ Total revenues 105,783 405,783 405,780 (3) EXPENDITURES:

Current:

General government 99,183 399,183 405,780 (6,597) Total expenditures 99,183 399,183 405,780 (6,597) REVENUES OVER (UNDER) EXPENDITURES 6,600 6,600 - (6,600) OTHER FINANCING SOURCES (USES):

Transfers out (6,600) (6,600) - 6,600 Total other financing sources (uses) (6,600) (6,600) - 6,600 Net change in fund balance -$ - $ - - $ FUND BALANCE:

Beginning of year 6,600
End of year 6,600$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
155 270
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual State Grant Park Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ 271,600$ - $ (271,600)$ Total revenues - 271,600 - (271,600) Net change in fund balance -$ 271,600$ - (271,600)$ FUND BALANCE:

End of year -$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
156 271
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Building Homes and Jobs Act Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ 310,000$ - $ (310,000)$ Total revenues - 310,000 - (310,000) EXPENDITURES:

Current:

Community development - 122,645 90,657 31,988 Total expenditures - 122,645 90,657 31,988 REVENUES OVER (UNDER) EXPENDITURES - 187,355 (90,657) (278,012) Net change in fund balance -$ 187,355$ (90,657) (278,012) $ FUND BALANCE:

Beginning of year (187,356)
End of year (278,013)$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
157 272
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual State Housing Grant Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

Community development - $ 281,175$ 58,088 $ 223,087 $ Total expenditures - 281,175 58,088 223,087 Net change in fund balance -$ (281,175)$ (58,088) 223,087 $ FUND BALANCE:

Beginning of year (18,825)
End of year (76,913)$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
158 273
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Federal COVID-19 Financial Assistance Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ - $ 10,081$ 10,081 $ Total revenues - - 10,081 10,081 EXPENDITURES:

Current:

General government - - 309,370 (309,370) Total expenditures - - 309,370 (309,370) REVENUES OVER (UNDER) EXPENDITURES - - (299,289) (299,289) Net change in fund balance -$ - $ (299,289) (299,289) $ FUND BALANCE:

Beginning of year 359,140
End of year 59,851$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
159 274
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual American Rescue Plan Act Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 6,101,038 $ 3,544,256 $ 2,027,867 $ (1,516,389) $ Total revenues 6,101,038 3,544,256 2,027,867 (1,516,389) EXPENDITURES:

Current:

General government 6,101,038 1,852,407 1,340,957 511,450 Police - 828,826 606,230 222,596 Community development - 97,000 80,680 16,320 Total expenditures 6,101,038 2,778,233 2,027,867 750,366 REVENUES OVER (UNDER) EXPENDITURES - 766,023 - (766,023) Net change in fund balance -$ 766,023$ - (766,023)$ FUND BALANCE:

End of year -$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
160 275
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure RR Special Revenue Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ 1,500,000$ 121,242 $ (1,378,758)$ Total revenues - 1,500,000 121,242 (1,378,758) OTHER FINANCING SOURCES (USES):

Transfers out - (1,500,000) (121,242) 1,378,758 Total other financing sources (uses) - (1,500,000) (121,242) 1,378,758 Net change in fund balance -$ - $ - - $ FUND BALANCE:

End of year -$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
161 276
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Maintenance Districts 1983-1 Street Lighting Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 2,500 $ 2,500 $ 6,528 $ 4,028 $ Special assessments 320,395 320,395 315,143 (5,252) Total revenues 322,895 322,895 321,671 (1,224) EXPENDITURES:

Current:

Public works and transportation 280,130 280,130 259,306 20,824 Total expenditures 280,130 280,130 259,306 20,824 REVENUES OVER (UNDER) EXPENDITURES 42,765 42,765 62,365 19,600 Net change in fund balance 42,765$ 42,765 $ 62,365 19,600 $ FUND BALANCE:

Beginning of year 559,711
End of year 622,076$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
162 277
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Maintenance Districts 1983-2 Stagecoach Landscape Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 1,500 $ 1,500 $ 3,681 $ 2,181 $ Special assessments 105,838 105,838 99,852 (5,986) Total revenues 107,338 107,338 103,533 (3,805) EXPENDITURES:

Current:

Public works and transportation 78,138 78,138 57,131 21,007 Total expenditures 78,138 78,138 57,131 21,007 REVENUES OVER (UNDER) EXPENDITURES 29,200 29,200 46,402 17,202 Net change in fund balance 29,200$ 29,200 $ 46,402 17,202 $ FUND BALANCE:

Beginning of year 308,759
End of year 355,161$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
163 278
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Maintenance Districts 1986-1 Dougherty Landscape Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 2,500 $ 2,500 $ 5,769 $ 3,269 $ Special assessments 141,856 141,856 160,498 18,642 Total revenues 144,356 144,356 166,267 21,911 EXPENDITURES:

Current:

Public works and transportation 135,512 135,512 98,762 36,750 Total expenditures 135,512 135,512 98,762 36,750 REVENUES OVER (UNDER) EXPENDITURES 8,844 8,844 67,505 58,661 OTHER FINANCING SOURCES (USES):

Transfers out (400,000) (400,000) (9,699) 390,301 Total other financing sources (uses) (400,000) (400,000) (9,699) 390,301 Net change in fund balance (391,156)$ (391,156) $ 57,806 448,962 $ FUND BALANCE:

Beginning of year 492,132
End of year 549,938$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
164 279
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Maintenance Districts 1997-1 Santa Rita Landscape Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 7,000 $ 7,000 $ 13,682 $ 6,682 $ Special assessments 397,549 397,549 359,941 (37,608) Total revenues 404,549 404,549 373,623 (30,926) EXPENDITURES:

Current:

Public works and transportation 363,164 363,164 354,352 8,812 Total expenditures 363,164 363,164 354,352 8,812 REVENUES OVER (UNDER) EXPENDITURES 41,385 41,385 19,271 (22,114) Net change in fund balance 41,385$ 41,385 $ 19,271 (22,114) $ FUND BALANCE:

Beginning of year 1,176,419
End of year 1,195,690$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
165 280
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Maintenance Districts 1999-1 East Dublin Street Lighting Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 8,000 $ 8,000 $ 13,103 $ 5,103 $ Special assessments 340,669 340,669 310,590 (30,079) Total revenues 348,669 348,669 323,693 (24,976) EXPENDITURES:

Current:

Public works and transportation 251,900 251,900 233,945 17,955 Total expenditures 251,900 251,900 233,945 17,955 REVENUES OVER (UNDER) EXPENDITURES 96,769 96,769 89,748 (7,021) OTHER FINANCING SOURCES (USES):

Transfers out (40,106) (837,242) (332,333) 504,909 Total other financing sources (uses) (40,106) (837,242) (332,333) 504,909 Net change in fund balance 56,663$ (740,473) $ (242,585) 497,888 $ FUND BALANCE:

Beginning of year 1,205,664
End of year 963,079$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
166 281
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Dublin Crossing Community Facilities District No. 2017-1 Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest 750 $ 750 $ 3,196 $ 2,446 $ Special assessments 115,000 115,000 73,948 (41,052) Total revenues 115,750 115,750 77,144 (38,606) EXPENDITURES:

Current:

Public works and transportation 23,077 23,077 5,237 17,840 Capital outlay:

Streets 8,019 8,019 - 8,019 REVENUES OVER (UNDER) EXPENDITURES 84,654 84,654 71,907 (12,747) Net change in fund balance 84,654$ 84,654 $ 71,907 (12,747) $ FUND BALANCE:

Beginning of year 257,345
End of year 329,252$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
167 282
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Energy Improvement Lease Revenue Bond Capital Projects Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Interest - $ - $ 149,191$ 149,191 $ Total revenues - - 149,191 149,191 EXPENDITURES:

Interest and fiscal charges - - 419,521 (419,521) Total expenditures - - 419,521 (419,521) REVENUES OVER (UNDER) EXPENDITURES - - (270,330) (270,330) OTHER FINANCING SOURCES (USES):

Proceeds from long-term debt - 20,622,615 21,042,136 419,521 Transfers out - (20,622,615) (11,731,890) 8,890,725 Total other financing sources (uses) - - 9,310,246 9,310,246 Net change in fund balance -$ - $ 9,039,916 9,039,916 $ FUND BALANCE:

Beginning of year -
End of year 9,039,916$
City of Dublin
For the year ended June 30, 2022
Budgeted Amounts
168 283

INTERNAL SERVICE FUNDS
Vehicle Replacement this fund is an interest bearing Internal Service Fund established to finance necessary vehicle replacements.

Building Replacement this fund is an interest bearing Internal Service Fund established to finance future major building component repair expenditures.

Equipment Replacement this fund is an interest bearing Internal Service fund established to finance necessary equipment replacements.

Retiree Health Care this fund is an interest bearing Internal Service Fund established to account for the contribution made to the California Employers' Retiree Benefit Trust Fund for future retiree health care benefits.

Information Technology accounts for all information and technology costs, including staffing. 169 284
City of Dublin
Combining Statement of Net Position
Internal Service Funds
June 30, 2022
Vehicle Building Equipment
Replacement Replacement Replacement
ASSETS
Current assets:

Cash and investments 2,005,017 $ 10,212,651 $ 7,649,348 $ Accounts receivable - - - Prepaids and other - - - Total current assets 2,005,017 10,212,651 7,649,348 Noncurrent assets:

Capital Assets:

Land - 10,774,792 - Construction in progress - 5,815,642 659,563 Infrastructure - 622,831 122,183 Building and improvements - 63,177,051 - Vehicles and equipment 8,151,712 - 1,963,695 Less accumulated depreciation (3,979,765) (44,700,692) (1,129,458) Net capital assets 4,171,947 35,689,624 1,615,983 Total assets 6,176,964 45,902,275 9,265,331

LIABILITIES
Current liabilities:

Accounts payable and accruals - - 7,237 Due to other funds - - - Total current liabilities - - 7,237 Total liabilities - - 7,237

NET POSITION (DEFICIT)
Net investment in capital assets 4,171,947 35,689,624 1,615,983 Unrestricted 2,005,017 10,212,651 7,642,111 Total net position (deficit) 6,176,964$ 45,902,275 $ 9,258,094 $ 170 285
Retiree Information
Health Care Technology Total
-$ 1,517,540$ 21,384,556 $ 110,919 - 110,919 195,695 47,218 242,913 306,614 1,564,758 21,738,388
- - 10,774,792 - 845,016 7,320,221 - - 745,014 - 42,732 63,219,783 - 46,084 10,161,491 - (42,708) (49,852,623) - 891,124 42,368,678 306,614 2,455,882 64,107,066
(11,721) 125,513 121,029 269,953 - 269,953 258,232 125,513 390,982
258,232 125,513 390,982
- 891,124 42,368,678 48,382 1,439,245 21,347,406 48,382$ 2,330,369$ 63,716,084 $ 171 286
City of Dublin
Combining Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds
For the year ended June 30, 2022
Vehicle Building Equipment
Replacement Replacement Replacement
OPERATING REVENUES:

Charges for services 539,535 $ 348,508 $ 988,715 $ Other revenue - - - Total operating revenues 539,535 348,508 988,715 OPERATING EXPENSES:

Supplies and services (2,082,184) - 60,375 Retiree health premiums - - - Depreciation 437,157 2,135,061 166,700 Total operating expenses (1,645,027) 2,135,061 227,075 OPERATING INCOME (LOSS) 2,184,562 (1,786,553) 761,640 NONOPERATING REVENUES (EXPENSES):

Interest income 25,051 100,264 80,994 Total nonoperating revenues (expenses) 25,051 100,264 80,994

INCOME (LOSS) BEFORE
CONTRIBUTIONS AND TRANSFERS: 2,209,613 (1,686,289) 842,634 Transfers in - 1,000,000 - Transfers (out) - - - Total transfers - 1,000,000 - Change in net position 2,209,613 (686,289) 842,634 NET POSITION (DEFICIT):

Beginning of year 3,967,351 46,588,564 8,415,460 End of year 6,176,964$ 45,902,275 $ 9,258,094 $ 172 287
Retiree Information
Health Care Technology Total
-$ 2,165,002$ 4,041,760 $ 932,849 - 932,849 932,849 2,165,002 4,974,609 - 1,925,193 (96,616) 922,266 - 922,266 - 10,260 2,749,178 922,266 1,935,453 3,574,828 10,583 229,549 1,399,781 - 14,599 220,908 - 14,599 220,908 10,583 244,148 1,620,689 - - 1,000,000 - (120,485) (120,485) - (120,485) 879,515 10,583 123,663 2,500,204 37,799 2,206,706 61,215,880 48,382$ 2,330,369$ 63,716,084 $ 173 288
City of Dublin
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2022
Vehicle Building Equipment
Replacement Replacement Replacement
CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from customers 2,603,330$ 348,508 $ 988,715 $ Payments to suppliers and service providers -- ( 5 3 , 1 3 8 ) Other revenues ---
Net cash provided by (used in) operating activities 2,603,330 348,508 935,577

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Cash receipts from other funds - 1,000,000 -
Cash disbursements to other funds - - - Net cash provided by (used in) noncapital financing activities - 1,000,000 -

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Purchase of capital assets (2,804,106) - (223,782 )
Net cash used in capital and related financing activities (2,804,106) - (223,782) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received 25,051 100,264 80,994 Net cash provided by investing activities 25,051 100,264 80,994 Net Cash Flows (175,725) 1,448,772 792,789
CASH AND CASH EQUIVALENTS - Beginning of year 2,180,742 8,763,879 6,856,559 CASH AND CASH EQUIVALENTS - End of year 2,005,017$ 10,212,65 1$ 7,649,348 $

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

Operating income (loss) 2,184,562$ (1,786,553 )$ 761,640 $ Adjustments to reconcile operating income (loss)
to net cash provided by (used in) operating activities:

Depreciation 437,157 2,135,06 1 166,700
Change in assets and liabilities
Prepaids ---
Accounts payable and accruals (18,389) -7 , 2 3 7
Net cash provided by (used in) operating activities 2,603,330$ 348,508 $ 935,577 $ 174 289
Retiree Information
Health Care Technology Total
-$ 2,165,002$ 6,105,555 $ (1,168,544) (1,731,978) (2,953,660)
932,849 - 932,849
(235,695) 433,024 4,084,744 235,695 - 1,235,695
- (120,485) (120,485) 235,695 (120,485) 1,115,210 - (120,484 ) (3,148,372)
- (120,484) (3,148,372) - 14,599 220,908 - 14,599 220,908
- 206,654 2,272,490
- 1,310,886 19,112,066
-$ 1,517,540$ 21,384,556 $ 10,583$ 229,549 $ 1,399,78 1$ - 10,260 2,749,178
(142,484) 135,078 (7,406 )
(2) 58,137 46,983
(235,695)$ 433,024 $ 4,084,744 $ 175 290
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176 291

CUSTODIAL FUNDS
Fallon Village Geologic Hazard abatement District this assessment district was established in 2007, in accordance with a condition of approval for the Fallon Village development project. The District was formed to provide a mechanism for ongoing maintenance on open space areas within the development. The boundary of this assessment district encompasses approximately 175 acres of land, located generally east of Fallon Road.

Schaefer Ranch Geologic Hazardous Abatement District this assessment district was established in 2006, in accordance with a condition of approval for the Fallon Village development project. The District was formed to provide a mechanism for ongoing maintenance of open space areas within the development. The boundary of this assessment district encompasses approximately 500 acres of land, located at the westerly boundary of the City limits north of interstate 580, and south of the unincorporated area of Alameda County.

Fallon Crossing (North Tassajara) Geologic Hazard Abatement District this assessment district was established to account for the maintenance of open space areas in accordance with a condition of approval for the fallon Crossings development project. The boundary of the District encompasses 68 acres of land located on the northeast side of Tassajara Road, about 2 1/4 Miles north of Interstate Highway 580, Tassajara Road and Moller Creek, a tributary of Tassajara Creek, border the western and northeastern limits of the site.

Dublin Crossing Community Facilities District (CFD) No. 2015-1 (Dublin Crossing) Fund is used to account for bond issuances to finance capital facilities and infrastructure within the CFD secured by the collection of Special Taxes on real property within the CFD. The Custodial Fund is custodial in nature (uses the economic resources measurement focus). CFD bonds are not debt obligations of the City.

Dublin Boulevard Extension Assessment District to account form the special assessment established to fund the improvements to Dublin Boulevard.

Geologic Hazard Abatement Districts two districts were formed under provisions in the California Public Code, Which establishes in section 25670 that a district is a political subdivision of the State and is not an agency or instrumentality of a local agency. The City acts as a trustee of the funds collected and may contractually provide or arrange for services paid for by the District. Fiscal Year 2008-2009 was the first year that tax roll assessments were levied by the Districts. 177 292
City of Dublin
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2022
Dublin
Boulevard Fallon Community
Extension Crossing Facilities Total
Assessment Fallon Schnaefer (North District Custodial
District Village Ranch Tassajara) No. 2015-1 Funds
ASSETS
Cash and investments 9,414 $ 8,051,809$ 5,854,322 $ 2,397,703 $ 28,936,761 $ 45,250,009 $ Accounts receivable - 4,980 - 787 21,472 27,239 Due to trustee - - - - - - Total assets 9,414 8,056,789 5,854,322 2,398,490 28,958,233 45,277,248

LIABILITIES
Accounts payable - 7,595 15,079 782 - 23,456 Total liabilities - 7,595 15,079 782 - 23,456

NET POSITION
Restricted for:

Individuals, organizations, and
other governments 9,414 8,049,194 5,839,243 2,397,708 28,958,233 45,253,792 Total net position 9,414$ 8,049,194$ 5,839,243 $ 2,397,708 $ 28,958,233 $ 45,253,792 $ Geologic Hazard Abatement Districts
178 293
City of Dublin
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the year ended June 30, 2022
Dublin
Boulevard Fallon Community
Extension Crossing Facilities Total
Assessment Fallon Schnaefer (North District Custodial
District Village Ranch Tassajara) No. 2015-1 Funds
ADDITIONS:

Special assessments - $ 1,143,973$ 550,073 $ 680,838 $ 4,819,648 $ 7,194,532 $ Investment income 105 83,032 62,280 22,346 1,410 169,173 Proceeds from bonds - - - - 28,862,448 28,862,448 Property tax distribution - 3,228 1,656 5,425 15,890 26,199 Other - - - - 75,000 75,000 Total additions 105 1,230,233 614,009 708,609 33,774,396 36,327,352 DEDUCTIONS:

Administration - - - - 13,614,436 13,614,436 Project payments - 158,830 146,660 30,710 - 336,200 Payments of bonds principal - - - - 280,000 280,000 Interest expense - - - - 4,022,998 4,022,998 Total deductions - 158,830 146,660 30,710 17,917,434 18,253,634 Change in net position 105 1,071,403 467,349 677,899 15,856,962 18,073,718 NET POSITION:

Beginning of year 9,309 6,977,791 5,371,894 1,719,809 13,101,271 27,180,074 End of year 9,414 $ 8,049,194$ 5,839,243 $ 2,397,708 $ 28,958,233 $ 45,253,792 $ Geologic Hazard Abatement Districts
179 294
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180 295
Index
Financial Trends
Revenue Capacity
Debt Capacity
Demographic and Economic Information
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs.

STATISTICAL SECTION
This part of the City of Dublin’s annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health.

These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.

These schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax.

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

These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place. 181 296
2013 2014 2015 2016
Governmental Activities
Net Investment in Capital Assets 432,722,323 $ 445,529,366 $ 444,832,546 $ 460,963,292 $ Restricted 52,548,095 60,808,540 74,738,217 97,592,438 Unrestricted 99,084,771 97,918,858 107,176,361 111,725,077 Total Primary Government 584,355,189 $ 604,256,764 $ 626,747,124 $ 670,280,807 $ Source: City of Dublin Administrative Services Department

CITY OF DUBLIN, CALIFORNIA
Net Position by Component
Last Ten Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
182 297
2017 2018 2019 2020 202 1 2022
487,123,214$ 501,516,781 $ 531,251,006 $ 539,809,963 $ 537,970,764 $ 543,285,634 $ 94,745,655 107,452,493 105,409,183 109,947,040 107,140,245 118,161,236 120,464,219 141,008,993 177,705,220 193,382,816 211,211,541 228,371,331 702,333,088$ 749,978,267 $ 814,365,409 $ 843,139,819 $ 856,322,550 $ 889,818,201 $ Fiscal Year
183 298
Expenses 2013 2014 2015 2016
Governmental Activities
General government $ 10,265,476 $ 17,492,272 $ 11,296,896 $ 19,689,049 Police 15,847,910 16,393,410 15,325,113 18,316,420 Fire 10,998,135 11,376,701 12,198,769 14,725,476 Public works 10,995,138 8,363,186 15,336,225 13,883,008 Parks and community services 10,772,868 9,018,161 12,149,716 14,625,459 Community development 9,979,877 9,169,788 5,713,196 11,410,946 Interest on long-term debt 172,949 156,897 147,195 Total Governmental Activities Expenses 68,859,404 71,986,467 72,176,812 92,797,553 Program Revenues
Governmental Activities
Charges for Services
General government $1 4 2 , 3 5 3 $ 153,544 $ 5,777,971 $ 5,209,378 Police 328,275 286,220 399,802 362,054 Fire 2,153,785 1,877,865 1,746,581 1,633,056 Public works 3,892,845 4,116,145 2,987,235 2,698,767 Parks and community services 2,463,146 2,753,911 3,009,383 2,931,553 Community development 9,540,241 10,393,367 7,657,467 13,217,027 Operating Contributions and Grants 1,135,050 1,674,815 955,677 1,629,137 Capital Contributions and Grants 28,689,753 20,914,994 21,931,981 38,433,119 Total Governmental Activities Program Revenues 48,345,448 42,170,861 44,466,097 66,114,091 Net (Expense)/Revenue
Governmental Activities $ (20,513,956) $ (29,815,606) $ (27,710,715) $ (26,683,462) General Revenues and Other Changes in Net
Position
Governmental Activities
Taxes
Property taxes 22,646,498 24,274,856 29,437,951 33,598,601 Special assessment taxes 943,604 1,011,452 1,264,204 1,359,212 Sales tax 15,359,340 17,833,314 19,211,823 22,070,547 Other taxes 5,054,257 5,427,627 6,159,654 6,606,016 Investment Income, Unrestricted (399,590) 853,147 592,881 2,937,999 Other General Revenues 4,938,165 316,785 429,328 3,644,670 Total Governmental Activities 48,542,274 49,717,181 57,095,841 70,217,045 Change in Net Position
Governmental Activities $ 28,028,318 $ 19,901,57 5 $ 29,385,12 6 $ 43,533,58 3 Source: City of Dublin Administrative Services Department

CITY OF DUBLIN, CALIFORNIA
Changes in Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
184 299
2017 2018 2019 2020 202 1 2022
$ 14,276,843 $ 16,803,802 $ 15,387,028 $ 24,851,393 $ 23,710,251 $ 23,516,577 17,080,942 19,423,830 21,814,982 22,483,378 24,681,714 24,439,146 13,687,195 13,315,788 14,152,331 14,122,166 15,227,074 14,657,052 18,351,543 17,147,611 24,131,711 21,103,350 23,769,070 25,252,334 11,193,876 15,640,280 12,750,878 10,548,537 9,327,718 11,745,611 14,249,950 7,074,630 5,606,118 5,406,572 11,384,023 6,777,210 136,867 125,881 336,950
88,977,216 89,531,822 93,843,048 98,515,396 108,099,850 106,724,880 $5 , 4 0 2 , 9 2 5 $ 6,060,099 $ 6,520,152 $ 7,507,286 $ 9,113,104 $ 10,129,727 322,231 335,929 330,280 244,363 214,223 241,962 1,426,973 1,551,899 1,708,807 1,603,243 2,103,228 2,062,704 3,386,621 3,517,700 3,132,543 2,471,032 2,453,787 3,361,847 2,950,625 4,638,050 5,287,193 3,237,611 1,388,778 5,145,083 9,334,477 10,139,788 7,742,076 4,402,789 5,182,639 6,719,349 8,008,289 12,577,699 7,633,916 4,940,586 5,545,115 7,273,101 21,133,748 23,438,110 34,517,687 9,192,691 5,674,477 16,457,860 51,965,889 62,259,27 4 66,872,654 33,599,601 31,675,351 51,391,63 3 $( 3 7 , 0 1 1 , 3 2 7 ) $ (27,272,548) $ (26,970,394) $ (64,915,795) $ (76,424,499) $ (55,333,247) 36,964,785 40,628,040 44,293,602 49,086,335 53,007,086 55,186,388 1,416,721 1,472,933 1,469,840 1,523,257 1,550,479 1,527,036 21,186,333 21,134,636 26,297,803 22,506,975 26,289,165 27,935,894 6,834,545 43,787 8,223,510 7,280,323 7,185,319 8,281,142 (710,595) (558,269) 8,589,252 10,485,543 (975,548) (12,803,156) 3,371,819 3,335,600 2,483,530 2,276,391 2,550,729 8,601,594 69,063,608 66,056,727 91,357,537 93,158,824 89,607,230 88,728,898 $ 32,052,281 $ 38,784,179 $ 64,387,14 3 $ 28,243,029 $ 13,182,731 $ 33,395,651 Fiscal Year
185 300
2013 2014 2015 2016
General Fund
Unreserved, designated for:

Capital Improvements Projects Carryover $ 43,787
Unreserved, undesignated:

Non-Spendable $ 2,836,130 2,465,678 $ 1,475,691 $ 729,883 Restricted 500,000 500,000 500,000 579,000 Committed 36,020,171 34,124,267 38,531,179 38,928,755 Assigned 23,912,896 29,259,333 35,875,264 39,078,695 Unassigned 14,047,932 13,228,484 21,324,360 29,867,693 Total General Fund 77,317,129 79,621,549 97,706,49 4 109,184,026 All Other Governmental Funds
Non-Spendable
Restricted $ 53,646,702 $ 61,710,448 $ 75,646,848 $ 84,453,929 Committed
Assigned
Unassigned (1,098,607) (923,409) (930,131) 13,138,509 Total All Other Governmental Fund
s 52,548,095 60,787,039 74,716,717 97,592,438 Total Governmental Funds $1 2 9 , 8 6 5 , 2 24 $ 140,408,588 $ 172,423,211 $ 206,776,46 4 Source: City of Dublin Administrative Services Department

CITY OF DUBLIN, CALIFORNIA
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
186 301
2017 2018 2019 2020 202 1 2022
$1 9 8 , 8 7 8 $ 7,391 $ 12,818 $ 13,061 $ 13,266 $ 10,541 1,762,000 1,938,000 1,938,000 1,938,000 4,493,314 4,261,640 36,213,714 43,740,492 47,267,326 57,828,475 70,694,542 73,346,367 50,126,807 57,267,840 60,771,810 64,004,658 66,743,519 93,266,322 34,114,263 39,158,943 61,235,819 66,865,027 67,819,855 52,972,636 122,415,662 142,112,666 171,225,773 190,649,221 209,764,49 6 223,857,506 $6 5 0 $ 25,000
$ 82,686,743 105,476,681 $ 107,090,763 104,872,535 $ 102,613,783 $ 122,939,512 11,808,233 (1,998,366) (3,737,589) (3,522,706) (326,876) (875,851) 94,494,976 103,478,965 103,353,174 101,374,829 102,286,907 122,063,661 $2 1 6 , 9 1 0 , 6 3 8 $2 4 5 , 5 9 1 , 6 3 1 $2 7 4 , 5 7 8 , 9 4 7 $2 9 2 , 0 2 4 , 0 50 $3 1 2 , 0 5 1 , 4 03 $3 4 5 , 9 2 1 , 1 6 7 Fiscal Year
187 302
Revenues 2013 2014 2015 2016
Property taxes $ 23,742,336 $ 25,448,254 $ 29,437,951 $ 33,598,601 Taxes other than property 20,915,025 23,769,133 25,371,476 28,676,662 Intergovernmental 4,534,748 2,574,159 3,245,822 3,303,521 Licenses and permits* 258,782 293,941 301,072 314,206
Charges for services 11,979,079 12,326,848 13,737,934 13,846,381 Investment income (185,467) 1,101,634 1,071,936 3,689,940 Use of property 580,507 1,591,784 2,352,810 6,751,864
Fines and forteitures 326,027 323,601 320,629 290,871
Development fees* 24,413,988 21,358,140 24,276,317 43,038,360 Special assessments 980,775 1,025,239 1,264,201 1,359,214 Other revernues 9,232,055 2,762,970 3,499,480 1,351,331 Total Revenues 96,777,855 92,575,703 104,879,628 136,220,951 Expenditures
Current:

General government 7,600,102 8,411,507 11,471,412 20,715,735 Police 15,719,694 16,155,083 15,697,432 17,886,990
Fire 10,923,855 11,226,414 11,930,245 12,265,614
Public works 7,246,097 7,422,110 8,481,686 8,616,323
Parks and community services 8,919,816 9,349,729 9,731,003 10,791,185 Community development 8,586,129 9,102,734 6,059,180 11,348,674 Capital Outlay:

General 8,866,096 13,316,472 1,241,494 666,478
Community improvements 81,234 21,497 68,190 117,104
Parks 2,324,586 9,451,657 4,742,328 23,469,847
Streets 4,946,527 2,403,926 3,568,142 3,652,808
Debt Service:

Principal
Interest and fiscal charges
Total Expenditures 75,214,136 86,861,129 72,991,112 109,530,758 Excess of Revenues Over (Under) Expenditure
s 21,563,719 5,714,574 31,888,516 26,690,193
Other Financing Sources (Uses)
Proceeds from Debt
Transfers In 16,338,838 25,192,268 9,625,456 27,912,037 Transfers Out (9,515,805) (20,385,523) (9,455,561) (29,903,351) Total Other Financing Sources (Uses) 6,823,033 4,806,745 169,895 (1,991,314) Net Change in Fund Balances $ 28,386,75 2 $ 10,521,319 $ 32,058,411 $ 24,698,879 Debt Service as percentage of non-capital
expenditures 0.0% 0.0% 0.0% 0.0%
* Some of permits revenue has been considered to be an integral part of development revenue and therefore has been reclassed to development revenue effective in fiscal year 20/21.

Source: City of Dublin Administrative Services Department

CITY OF DUBLIN, CALIFORNIA
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
188 303
2017 2018 2019 2020 202 1 2022
$ 36,964,784 $ 40,628,040 $ 44,293,602 $ 49,086,335 $ 53,007,086 $ 55,186,388 28,020,877 27,089,866 32,949,484 28,312,778 31,826,343 34,391,349 9,352,861 12,415,367 8,961,332 7,411,403 10,805,708 9,579,161 318,981 318,400 291,788 236,972 334,852 354,643
14,185,768 17,859,770 16,786,806 14,433,980 11,934,020 15,941,968 168,792 666,808 10,345,636 12,006,831 183,258 (11,905,192) 1,539,669 1,669,841 1,519,342 1,381,729 1,208,739 2,032,711 260,220 275,665 265,971 196,840 177,477 193,018
26,866,804 24,465,477 21,426,005 10,178,191 10,891,389 24,862,035 1,416,721 1,472,932 1,469,839 1,523,256 1,550,480 7,760,922 1,763,454 7,363,700 4,963,646 1,675,842 2,124,277 1,527,035 120,858,931 134,225,866 143,273,451 126,444,157 124,043,629 139,924,038 13,313,517 14,020,898 14,894,745 23,151,872 22,104,295 23,539,492 17,183,853 19,355,889 21,983,278 22,177,174 23,755,356 25,381,768 13,442,239 13,431,891 14,269,535 14,244,913 14,760,311 15,699,080 13,433,983 10,718,547 14,708,764 13,821,133 14,105,010 15,710,181 8,934,718 13,585,706 9,708,040 7,228,275 6,085,251 8,756,857 11,652,735 6,700,773 5,543,073 4,989,648 10,033,900 5,795,288 1,922,766 2,380,766 11,240,369 9,828,253 6,614,602 12,978,975 3,854 76,795
26,113,810 10,606,254 1,081,809 6,180,120 4,170,540 13,400,686 10,516,675 12,832,455 14,666,554 5,488,030 3,116,314 4,030,047 1,345,484 1,368,186 1,368,186 1,368,186 505,000
419,521
116,518,150 105,055,458 109,464,353 108,477,604 106,113,765 126,216,895 4,340,781 29,170,408 33,809,098 17,966,553 17,929,864 13,707,143 5,450,042 21,042,136
38,313,026 24,363,489 27,100,426 21,651,510 14,046,539 30,644,511 (37,969,675) (24,852,904) (31,922,207) (2 2,172,960) (11,949,050) (31,524,026) 5,793,393 (489,415) (4,821,781) (521,450) 2,097,489 20,162,621 $ 10,134,17
4 $ 28,680,99 3 $ 28,987,317 $ 17,445,10 3 $ 20,027,35 3 $ 33,869,76 4

0.0% 1.7% 1.9% 1.5% 1.4% 1.0%
Fiscal Year
189 304
Fiscal City Wide
Year Real Property Net Taxable Average
Ended Residential Commercial Industrial Unsecured/ Less: Assessed Total Direct June 30 Property Property Property Other Property Exemptions Value Tax Rate 2013 6,378,930,469$ 1,330,147,064 $ 245,481,519 $ 948,525,966 $ (112,296,063) $ 8,790,788,955 $ 0.2386% 2014 7,135,260,308 1,336,760,537 246,334,563 1,035,990,618 (172,869,596) 9,581,476,430 0.2380% 2015 8,431,051,125 1,391,578,857 274,410,187 1,138,571,747 (185,639,690) 11,049,972,226 0.2373% 2016 9,662,162,719 1,481,865,501 277,588,684 1,261,568,728 (152,705,687) 12,530,479,945 0.2367% 2017 10,563,641,612 1,572,348,815 276,986,936 1,412,347,150 (151,208,054) 13,674,116,459 0.2365% 2018 11,483,621,200 1,634,851,757 279,900,741 1,494,613,752 (91,891,868) 14,801,095,582 0.2364% 2019 12,705,642,088 1,713,788,644 284,936,683 1,623,924,258 (181,733,659) 16,146,558,014 0.2363% 2020 14,169,003,039 1,819,769,185 302,957,585 1,719,280,594 (181,569,809) 17,829,440,594 0.2360% 2021 15,481,016,928 2,109,649,340 303,634,663 1,516,019,943 (240,382,905) 19,169,937,969 0.2359% 2022 16,240,797,288 2,126,716,219 342,361,488 1,436,361,129 (240,405,849) 19,905,830,274 0.2358% 116,410,913 5,205,377
Source: HDL Coren & Cone and Alameda County Assessor Combined Tax Rolls, 2012/13 through 2021/22 Note: Actual property value data not available in California. (1) California cities do not set their own direct tax rate. The state constitution establishes the rate at 1% and allocates a po rtion of that amount by an annual calculation, to all the taxing entities within a tax rate area. (2) The City-wide Direct Tax Rate is an average, the actual tax rate for each property varies according to its tax rate area.

This average tax rate is net of State Shifts of local property tax revenue to Education and net of Admin fees.

CITY OF DUBLIN, CALIFORNIA
Assessed Value of Taxable Property
Last Ten Fiscal Years
190 305
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191 306
City Direct Rates
Bay Area Castro Valley Chabot-Las Posita s Dublin East Bay Fiscal Basic Tota l Rapid Unified Community Unifie d Regional Year Levy Direct Transit School Bond s College Boards Bonds 1A & B Park 2012-13 1.00000 0.23860 0.00410 0.09890 0.02140 0.09700 0.00710 2013-14 1.00000 0.23796 0.00430 0.09240 0.02190 0.09930 0.00510 2014-15 1.00000 0.23730 0.00750 0.08510 0.02140 0.11470 0.00780 2015-16 1.00000 0.23669 0.00450 0.08520 0.02170 0.10770 0.00850 2016-17 1.00000 0.23650 0.00260 0.00000 0.01980 0.07670 0.00670 2017-18 1.00000 0.23644 0.00800 0.00000 0.02460 0.09720 0.00320 2018-19 1.00000 0.23632 0.00700 0.00000 0.04430 0.14520 0.00570 2019-20 1.00000 0.23603 0.01200 0.00000 0.04220 0.14600 0.00600 2020-21 1.00000 0.23593 0.01390 0.00000 0.02140 0.14240 0.00140 2021-22 1.00000 0.23582 0.00600 0.00000 0.04580 0.19640 0.00200 Source: HDL Coren & Cone and Alameda County Assessor Combined Tax Rolls, 2012/13 thro ugh 2021/22 (1) Overlapping rates are those of local and county governments that apply to property owners within the City.

Not all overlapping rates apply to all city property owners. These are voter approved levies in addition to the 1% State levy.
(2) The City's share of the 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the City.

Overlapping Rates (1)

CITY OF DUBLIN, CALIFORNI
A
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
(Rate per $100 of assessed value)
192 307
Flood Zone 7 Livermore Valley Tota l City's Share
State Water Joint Unifie d County Wide Direct & Overlappin g of 1% Levy per Bonds School Board Go Bond Tax Rate Proposition 13

0.03070 0.06270 0.00000 1.32190 0.2818

0.02280 0.06070 0.00000 1.30650 0.2818

0.02570 0.05960 0.00000 1.32180 0.2818

0.02500 0.04970 0.00000 1.30230 0.2817

0.03430 0.00000 0.00000 1.14010 0.2818

0.03330 0.00000 0.00000 1.16630 0.2818

0.03320 0.00000 0.01120 1.24660 0.2818

0.03090 0.00000 0.01080 1.24790 0.2818

0.03090 0.00000 0.00360 1.21360 0.2818

0.03070 0.00000 0.00410 1.28500 0.2817
193 308
2021-22 2012-13
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Ran k Value Value Rank Value
Kaiser $ 339,231,020 1 1.70%
Avalon at Dublin Station II, LP 209,809,146 2 1.05%
California Commuity Housing Agency 197,562,928 3 0.99%
GH Pacvest LLC 143,693,765 4 0.72%
Dublin Crossing LLC 138,208,246 5 0.69%
Ross Dress for Less 129,500,156 6 0.65%
4800 Tassajara Road Apts Invest LLC 128,178,499 7 0.64% Dublin Station Owner LLC 122,877,517 8 0.61%
Dublin Corporate Center Owner LLC 116,926,847 9 0.59%
Essex Dublin Owner, LP 110,905,485 10 0.56%
Trust NOIP Dublin, LP $ 149,125,836 1 1.70%
4800 Tassajara Road Apts Invest LLC 112,164,410 2 1.28% Avalon at Dublin Station II, LP 87,066,583 3 0.99%
Dublin Corporate Center I, LP 86,682,500 4 0.99%
Bere Island Properties I, LLC 85,520,155 5 0.97%
Tishman Speyer Archstone Smith 79,711,972 6 0.91%
BIT Holding Sixty-Three, Inc 73,178,626 7 0.83%
Standard Pacific Coporation 72,829,445 8 0.83%
Kaiser 64,521,989 9 0.73%
Ross Dress for Less 60,565,894 10 0.69%
Subtota
l $ 1,636,893,609 8.19% $ 871,367,41 0 9.91%
Source: HDL Coren & Cone and Alameda County Assessor Combined Tax Rolls

CITY OF DUBLIN, CALIFORNIA
Principal Property Tax Payers
Current year and Nine Years Ago
194 309

CITY OF DUBLIN, CALIFORNIA
Property Tax Levies and Collections
Last Ten Fiscal Years
Fiscal
Year Current Percent Delinquent Tota l
Ended Tota l Tax of Levy Ta x Tax Percent
June 30 Tax Levy Collection s Collected Collections Collections of Levy 2013 24,769,806$ 23,997,036 $ 96.88% 527,988 $ 24,525,024 $ 96.88% 2014 27,001,559 26,200,578 97.03% 432,070 26,632,648 97.03% 2015 31,129,982 30,434,412 97.77% 412,643 30,847,054 97.77% 2016 35,304,627 34,734,843 98.39% 357,472 35,092,315 98.39% 2017 38,529,558 38,100,547 98.89% 335,955 38,436,502 98.89% 2018 41,708,007 41,594,518 99.73% 362,487 41,957,005 99.73% 2019 45,499,386 45,357,078 99.69% 330,947 45,688,025 99.69% 2020 50,245,147 50,102,147 99.72% 379,250 50,481,396 99.72% 2021 54,024,719 53,621,996 99.25% 520,190 54,142,186 99.25% 2022 56,098,611 56,018,305 99.86% 425,907 56,444,212 99.86% Source: Alameda County Assessor Office
195 310
Total Property Tax Assessed Value of Taxable Property
Estimated
Outstanding Percentage Share of
Debt Applicable to Overlapping
6/30/2022 City of Dublin (1) Debt
OVERLAPPING TAX AND ASSESSMENT DEBT:

Alameda County 183,745,000 $ 5.765% 10,592,899 $
Bay Area Rapid Transit District 2,521,570,000 2.246% 56,634,462 Chabot-Las Positas Community College District 805,595,000 13.736% 110,656,529 Dublin Joint Unified School District 654,219,641 99.983% 654,108,424 East Bay Regional Park District 184,590,000 3.525% 6,506,798 City of Dublin Community Facilities District No. 2015-1 95,985,000 100.00% 95,985,000 California Statewide Communities Development Authority 1915 Act Bonds 797,180 100.00% 797,180 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 935,281,292 $

DIRECT AND OVERLAPPING GENERAL FUND DEBT
Alameda County General Fund Obligations 742,688,000 5.765% 42,815,963 Alameda-Contra Costa Transit District Certificates of Participation 11,655,000 0.175% 20,396 City of Dublin General Fund Obligations (2)
20,454,565 100.00% 20,454,565
TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT 63,290,924 $ TOTAL DIRECT DEBT 20,454,565$
TOTAL OVERLAPPING DEBT 978,117,651$
COMBINED TOTAL DEBT (3)
998,572,216$
RATIOS TO ASSESSED VALUATION:

4.68%

0.09%

4.99%
Source: California Municipal Statistics, Inc.

Notes:
(1) The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value.
(2) Excludes lease agreement dated 7/1/22.
(3) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.

Total Direct Debt…............................................................

Total Overlapping Tax and Assessment Debt.....................

Combined Total Debt…..................................................... .

CITY OF DUBLIN, CALIFORNIA
Direct and Overlapping Debt
June 30, 2022
196 311
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197 312
2012-13 2013-14 2014-15 2015-16
Debt limit 333,865,688 $ 361,622,926 $ 416,774,836 $ 469,892,998 $ Total net debt applicable to limit - - - - Legal debt margin 333,865,688$ 361,622,92 6$ 416,774,83 6$ 469,892,998 $ Total net debt applicable to the limit
as a percentage of debt limit 0.0% 0.0% 0.0% 0.0%
(1) Source: City of Dublin Administrative Services Department (3) The government code provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel in now assessed at 100% of market value (as of the most recent change in ownership parcel) in ownership for that parcel. The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state.

Fiscal Year
(2) The legal debt margin for the City of Dublin, California, is calculated using a debt limit of 15 percent of the assessed value of property within the City limits. (Gov Code of State of California)

CITY OF DUBLIN, CALIFORNI
A
Legal Debt Margin Information
Last Ten Fiscal Years
198 313
Legal Debt Margin Calculation for Fiscal Year 2021-22
Assessed value (net) - June 30, 2022 (1) $ 19,905,830,274 Debt limit: 15% of assessed value 2,985,874,541
Less total bonded debt, general obligation -
Legal debt margin (2) $ 2,985,874,541
Conversion Percentage for Calculation of Debt Limit (3) 25% $7 4 6 , 4 6 8 , 6 3 5
2016-17 2017-18 2018-19 2019-20 2020-2 1 2021-22
512,779,367$ 555,041,084 $ 605,495,926 $ 668,604,022 $ 718,872,674 $ 746,468,635 $ - - - - - - 512,779,367$ 555,041,08 4$ 605,495,92 6$ 668,604,02 2$ 718,872,67 4$ 746,468,63 5$

0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Fiscal Year
199 314

CITY OF DUBLIN, CALIFORNIA
Demographic And Economic Statistics
Last Ten Calendar Years
(Dollars in Thousands)
Personal Per Capit a Rank in Size
Fiscal City Income, i n Personal Unemployment of
Year Population (1) thousands (1) Income (1) Rate (2) California Cities (3) 2012 49,890 1,819,688 36,474 4.2% 175
2013 53,462 2,321,908 43,431 3.5% 181
2014 54,695 2,333,289 42,660 3.6% 185
2015 57,349 2,562,296 44,679 2.9% 156
2016 59,686 2,836,816 47,529 2.7% 153
2017 60,939 3,101,125 50,889 2.8% 153
2018 63,445 3,441,955 54,251 2.7% 147
2019 64,826 3,789,339 58,454 2.5% 140
2020 72,589 4,464,441 61,503 6.6% 140
2021 71,674 4,465,505 62,303 4.2% 119
Sources: (1) US Census Buraeu, most recent estimates July 1, 2021 (2) State of California, Employment Development Department June 2022 (3) State of California, Department of Finance - California Cities Ranked by January 2022 Total Population 200 315
Total Number of Commercial Residential
Fiscal Year Ended Building Permits Construction Value Construction Value 30-Jun Issued (1) (1) (1) Bank Deposits (2)
2013 2,425 21,139,964 $ 386,984,935 $ N/A 2014 2,443 57,812,261 322,511,777 N/A 2015 2,068 60,793,27 5 295,988,465 N/A
2016 2,812 102,148,173 323,747,409 N/A 2017 2,80 6 177,500,725 308,916,668 N/A
2018 2,803 54,086,352 383,817,023 N/A 2019 - 119,498,163 272,846,465 N/A 2020 1,866 45,031,310 157,262,586 N/A 2021 2,393 42,330,706 177,291,325 N/A 2022 2,437 70,148,588 258,217,767 N/A Source: 1) City of Dublin Community Development Department Property Value, Construction, and Bank Deposits
Last Ten Fiscal Years

CITY OF DUBLIN, CALIFORNIA
201 316
Estimated Estimated Estimated Estimated
Number of Number of Number of Number of
Employer Employees Rank Employees Rank Employees Rank Employees Rank United States Government
& Federal Correction Institute 2,100 1 2,100 1 2,100 1 2,100 1 County of Alameda 465 5 465 6 465 6 325 6
Dublin Unified School District 755 2 733 3 1,117 3 915 2 Ross Stores Headquarters - NA 1,200 2 1,200 2 500 4
Patelco Credit Union - N A- N A- N A- N A
Zeiss Meditec 535 4 535 5 535 5 500 4
Kaiser Permanente - N A- N A- N A- N A
Target Stores - NA 412 7 388 7 350 5
Snowflake, Inc. - N A- N A- N A- N A
TriNet - N A- N A- N A- N A
City of Dublin 208 9 221 10 N/A N/A 237 9
SAP (Formerly: Sybase
Corporation) 604 3 604 4 604 4 700 3
De Silva Gates Construction - NA N/A N/A 300 9 300 7
Whole Foods - N A- N A- N A- N A
Callidus Cloud - NA N/A N/A 350 8 350 5
Micro Dental Laboratories 242 8 242 8 - NA - NA
Safeway 284 7 284 9 284 10 280 8
Taleo - N A- N A- N A- N A
Franklin Templeton Investments 200 10 - NA - NA - NA
Subtotal 5,393 6,796 7,343 6,557
Total City Day Population
Source: City of Dublin Office of Economic Development

CITY OF DUBLIN, CALIFORNIA
Principal Employers
Current Year and Prior Year
(Dollars in thousands)
2016201520142013
202 317
Estimated Estimated Estimated Estimated
Number of Number of Number of Number of
Employer Employees Rank Employees Rank Employees Rank Employees Rank United States Government
& Federal Correction Institute 2,100 1 2,100 1 1,450 1 1,400 1 County of Alameda 860 3 870 4 975 4 1,165 2
Dublin Unified School District 975 2 1,007 2 1,096 3 1,115 3 Ross Stores Headquarters 800 4 950 3 1,100 2 1,100 4
Patelco Credit Union - NA - NA - NA 380 8
Zeiss Meditec 481 5 465 5 450 6 450 6
Kaiser Permanente - NA - NA 600 5 510 5
Target Stores 350 8 325 9 380 9 380 8
Snowflake, Inc. - N A- N A- N A- N A
TriNet - NA 343 8 400 8 400 7
City of Dublin 377 7 433 6 400 7 332 10
SAP (Formerly: Sybase
Corporation) - N A- N A- N A- N A
De Silva Gates Construction 300 9 - NA - NA - NA
Whole Foods - NA 240 NA 350 10 - NA
Callidus Cloud 400 6 - NA - NA - NA
Micro Dental Laboratories - N A- N A- N A- N A
Safeway 2 8 0 1 0 -N A -N A -N A
Taleo - N A- N A- N A- N A
Franklin Templeton Investments - NA - NA - NA - NA
Subtotal 6,923 6,733 7,201 7,232
20182017 2020 2019
203 318
Estimated Estimated
Number of Number of
Employer Employees Rank Employees Rank
United States Government
& Federal Correction Institute 1,608 1 1,589 1
County of Alameda 1,165 2 1,307 2
Dublin Unified School District 1,070 4 1,200 3
Ross Stores Headquarters 1,100 3 1,160 4
Patelco Credit Union 404 7 831 5
Zeiss Meditec 620 5 692 6
Kaiser Permanente 600 6 601 7
Target Stores 350 9 344 8
Snowflake, Inc. -N A 2 5 0 9
TriNet 363 8 215 10
City of Dublin 250 10 - NA
SAP (Formerly: Sybase
Corporation) -N A -N A
De Silva Gates Construction -N A -N A
Whole Foods -N A -N A
Callidus Cloud -N A -N A
Micro Dental Laboratories -N A -N A
Safeway -N A -N A
Taleo -N A -N A
Franklin Templeton Investments - NA - NA
Subtotal 7,530 8,189

CITY OF DUBLIN, CALIFORNIA
Principal Employers
Current Year and Prior Year
(Dollars in thousands)
(Continued)
2021 2022
204 319
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205 320
2013 2014 2015 2016
Function
General government
City Manager 9.59 8.25 8.59 8.84
Administrative Services 11.50 11.75 11.75 11.75
Economic Development 2.50 3.50 3.50 3.50
Disaster Preparedness 0.59 0.33 0.33 0.33
Public Safety
Police 59.00 60.00 60.00 61.00
Fire 39.64 39.90 39.91 39.91
Transportation
Public Works 5.45 7.18 9.45 7.95
Streets Maintenance 10.08 10.32 14.08 11.60
Engineering 9.00 9.00 8.00 8.00
Health and welfare
Environmental 2.59 2.59 1.50 1.50
Housing 2.25 2.50 2.50 2.56
Waste Management 1.08 1.08 1.83 1.83
Culture and leisure services
Parks Community Services 22.20 24.87 22.76 24.76
Facility and Park Maintenance 10.10 11.65 13.07 15.55
Library Services 0.37 0.37 0.38 0.38
Community Development
Planning & Building 22.45 23.45 24.45 24.64
Total 208.39 216.74 222.10 224.10
Source: City of Dublin Administrative Services Department Note: Include Full Time, Part Time, Temporary, and Contract Employees

CITY OF DUBLIN CALIFORNI
A
Full-Time Equivalent City and Contract Government Employees by Function Last Ten Fiscal Years
206 321
2017 2018 2019 2020 202 1 2022

9.84 10.84 11.40 11.70 19.15 22.15

12.00 12.00 12.00 12.00 8.90 8.90

3.50 3.50 3.80 3.80 2.10 2.10

0.33 0.33 0.25 0.25 0.75 0.75

61.00 63.00 65.00 67.00 67.00 71.00

39.99 39.59 39.58 39.58 39.56 39.56

5.70 4.70 6.60 6.60 5.45 5.45

17.25 22.09 22.27 22.27 18.00 20.82

10.75 10.75 9.25 9.25 10.25 10.55

3.00 3.00 2.60 2.60 2.30 2.00

1.75 1.75 1.90 1.90 1.85 1.85

0.33 0.33 0.35 0.35 0.10 0.10

26.02 24.18 23.10 23.10 22.00 23.00

15.68 17.45 17.27 17.27 18.27 16.70

0.42 0.42 0.00 0.00 0.00 0.00

27.39 28.68 28.38 27.24 23.82 24.55
234.95 242.61 243.75 244.91 239.50 249.48
207 322
Function/Program 2013 2014 2015 2016
Police:

Calls for Service 34,966 34,567 32,496 35,005 Citations Issued 8,699 8,530 7,175 7,087 Arrests 1,419 1,934 1,091 1,225 Fire:

Emergency calls 2,688 2,859 2,667 2,734 Inspections 3,538 3,664 3,948 4,304 Building Plan Reviews and Consultations 1,492 1,561 1,072 1,633 Public Works:

Bike Path Maintenance (hours) 668 749 416 799 Street Sign Maintenance (number of signs) 205 426 368 510 Curb Painting (linear feet) 6,400 5,808 32,512 2,922 Replace Street Asphalt (square feet) 37,000 18,112 15,800 31,000 Street Sweeping (curb miles) 5,901 5,931 5,953 5,993 Parks and Community Services:

Museum Visitors 8,612 8,256 5,272 3,591 Afterschool Recreation (participants/day) 228 32 2 364 363 Preschool Classes Participants 571 430 327 335 Youth Basketball League Participants 812 911 994 1,074 Senior Center Average Daily Attendance 211 220 233 236 Community Development:

Planning Applications 77 59 56 52 Building Permits 2,425 2,443 2,068 2,812 Building Inspections 26,045 22,345 20,197 20,784 Source: City of Dublin

CITY OF DUBLIN CALIFORNIA
Operating Indicators by Function/Program
Last Ten Fiscal Years
208 323
2017 2018 2019 2020 202 1 2022
38,688 38,568 38,480 34,643 30,018 30,414 7,164 7,051 7,968 5,806 5,582 5,367 1,315 1,653 1,821 1,510 1,514 1,496 2,848 3,247 3,245 3,443 3,692 4,797 4,141 4,034 4,284 2,964 2,628 1,875 1,654 1,195 797 490 606 873 695 742 969 863 874 1,071 359 1,838 2,569 546 664 428 3,846 3,216 3,893 14,502 123 305 73,436 75,087 1,636,012 2,270,000 117,767 36,695 6,026 8,033 7,936 7,210 8,146 8,733 3,525 3,422 2,757 2,011 147 560 367 40 5 416 334 649 528
158 131 160 185 98 308 1,156 1,035 1,075 792 0 683
274 279 299 245 222 166 58 48 31 40 52 44 2,806 2,803 2,350 1,866 2,393 2,437 25,186 25,574 20,951 13,339 10,759 14,178 209 324
2013 2014 2015 2016
Function/Program
Public safety:

Police stations 1 1 1 1 Fire stations 3 3 3 3 Public works:

Street Lights 4,354 4,513 4,520 4,530 Miles of Streets 116 120 120 120 Miles of curbs 242 248 248 248 Traffic Signals 91 93 93 94 City Street Trees 7,408 7,477 7,521 8,55 6
City Landscape (acres) 67 69 70 74 Parks and recreation:

Number of Community Facilities 7 7 6 6 Number of City Parks 17 18 18 18 Acres of City Parks 166 171 171 171 Acres of Open Space 125 125 125 125 Source: City of Dublin

CITY OF DUBLIN, CALIFORNIA
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
Fiscal Year
210 325
2017 2018 2019 2020 202 1 2022
1 1 1 1 1 1 3 3 3 3 3 3 4,540 4,631 4,631 4,736 5,131 5,095 127 128 151 151 151 148 254 256 305 305 305 305 95 97 98 98 98 98 8,526 8,776 9,263 12,355 12,208 13,13 0
74 103 107 150 176 178 7 7 7 7 7 7 18 20 21 23 23 25 171 200 210 223 223 267 125 125 125 125 125 125 Fiscal Year
211 326
Business Name Business Category
Airport Appliance Household Appliance Store
All Natural Stone East Bay Home Centers
Best Buy Electronics/Appliances Store
Carl Zeiss Meditec USA Health/Medical
Curtis Blue Line Machinery, Equipment, and Supplies
Dick's Sporting Goods Sporting Goods/Bike Store
Dougherty Road Shell Service Station
Dublin Buick/GMC/Chevrolet/I
n Motor Vehicle Dealer
Dublin Hyundai Genesis Motor Vehicle Dealer
Dublin Nissan Dublin Infiniti Motor Vehicle Dealer
Eastbay Motorcars Used Car dealer
Fallon Gateway Chevron Service Station
Graybar Electric El ectrical Equipment
Honda Motor Vehicle Dealer
Lowes Lumber/Building Materials
Mazda Motor Vehicle Dealer
Nordstrom Rack Family Apparel
Pace Supply Corp Plumbing/Electrical Supplies
Safeway Grocery/Liquor Stores
Safeway Fuel Station Service Stations
Target Discount Dept Stores
Tesla Motors Motor Vehicle Dealer
Toyota Motor Vehicle Dealer
Volkswagen Motor Vehicle Dealer
WHCI Plumbing Supply Comp
a Plumbing/Electrical Supplies
Source: City of Dublin Office of Economic Development

CITY OF DUBLIN, CALIFORNIA
Top 25 Sales Tax Producers
2021-22
212 327
General
Date of Incorporation February 1, 1982
Form of Government Council/ Manager
Total Population (Estimated per the California Dept. of Finance, January 1, 2021) 71,674 Number of Registered Voters 34,350
Employees, City, and Contract (Full Time Equivalent) 249.48 Area (Square Miles) 15.23
Parks and Recreatio
n
Parks 25
Acres in Parks 267
Acres in Open Space 125
Public Education
Elementary Schools 7
K-8 1
Middle Schools 2
High School 1
Continuation High School 1
Under Construction (Emerald High) 1
School Enrollment 12,896
Police Protectio
n
Number of Stations 1
Police Personnel (Full Time Equivalent) 71
Fire Protection
Number of Stations 3
Fire Personnel (Full Time Equivalent) 39.56
Community Facilities
Dublin Civic Center 1
Dublin Senior Center 1
Dublin Heritage Center 1
Dublin Public Library 1
Shannon Community Center 1
Emerald Glen Activity Center 1
The Wave (Aquatics Facility) 1
Dublin Public Safety Complex 1
Source: City of Dublin

CITY OF DUBLIN, CALIFORNIA
Miscellaneous Statistical Data
June 30, 2022
213 328
December 2, 2022
To the Honorable Mayor and Members
of the City Council of the City of Dublin
City, California
We have audited the financial statements of the City of Dublin (City) as of and for the year ended June 30, 2022 , and have issued our report thereon dated December 2, 2022. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit and the Single Audit As communicated in our engagement letter dated July 29, 2022, our responsibility, as described by professional standards, is to form and express an opinions about whether the financial statements t h a t h a v e b e e n p r e p a r e d b y m a n a g e m e n t w i t h y o u r o v e r s i g h t a r e p r e s e n t e d f a i r l y , i n a l l m a t e r i a l respects, in accordance with acco unting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statem ents includes consideration of internal control over financial reporting as a basis for designing 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 over financial reporting. Accordingly, as part of our audit, we considered the internal control of the City solely for the purpos e of determining our audit procedures and not to provide any assurance concerning such internal control.

We also considered internal control over compliance with requirements that could have a direct and material effect on a major federal program in or der to determine our auditing procedures for the purpose of expressing our opinion on compliance an d to test and report on internal control over compliance in accordance with the Uniform Guidance.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process.

However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

Attachment #3
329
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California

Page 2 ends

Dublin City CouncilDecember 20, 2022

Dublin City Council
December 20, 2022