AGENDA
GROVER BEACH CITY COUNCIL
GROVER BEACH CITY HALL - COUNCIL CHAMBER
154 SOUTH EIGHTH STREET
GROVER BEACH, CALIFORNIA
MONDAY, JANUARY 23, 2023, 6:00 PM
Next Resolution No .23-01
Next Ordinance No. 23-01
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in a City meeting, please contact the City Clerk's Office (805-473-4567) at least 48 hours prior to the meeting to ensure that reasonable arrangements can be made to provide accessibility to the meeting.
CALL TO ORDER
CALL TO ORDER
MOMENT OF SILENCE
FLAG SALUTE
ROLL CALL Council Members Robert Robert, Daniel Rushing, Mayor Pro Tem Anna Miller, and Mayor Karen Bright
CLOSED SESSION ANNOUNCEMENTS
AGENDA REVIEW
At this time the City Council will review the order of business to be conducted and receive requests for, or make announcements regarding, any change(s) in the order of the day. The Council should by motion adopt the agenda as presented or as revised.
CEREMONIAL CALENDAR
1. 2022 City Employee of the Year – Accounting Technician II Becky Robledo
2. Introduction of New City Employees – Community Development Director Megan Martin, Finance Manager Lorena Zarate, Accounting Technician III Micheal Flores, Administrative Assistant I Crystal Neal
PRESENTATIONS
3. Presentation of Holiday of Lights Winners
PUBLIC COMMUNICATIONS
During this time, the Council will allow up to 15 minutes for Public Communication with additional communication, if necessary, allowed after the Regular Business Items. Any member of the public may Meetings can be viewed on Channel 20 and are live streamed on the City’s website via www.slospan.org. Members of the public who cannot attend the meeting in person may provide public comment during the meeting by calling (805) 321-6639 to provide public comment via phone (the phone line will open just prior to the start of the meeting at 6:00 PM) or written public comments can be submitted via email to [email protected] prior to the Council meeting. If submitting written comments in advance of the meeting, please note the agenda item. Written comments will be read out loud during the City Council meeting on the appropriate agenda item subject to the customary 3-minute time limit.
Agenda: Grover Beach City Council Meeting Page 2
Monday, January 23, 2023
address the Council for a period not to exceed three minutes total on any item of interest within the jurisdiction of this Council. The Council will listen to all communications; however, in compliance with the Brown Act, the Council cannot act on items not on the agenda.
CONSENT AGENDA
The following routine items listed below are scheduled for consideration as a group. Recommendations for each item are noted in parentheses. Members of the audience may speak on any item(s) listed on the Consent Agenda. Any Council Member, the City Attorney, or the City Manager may request that an item be withdrawn from the Consent Agenda to allow for full discussion. Items withdrawn from the Consent Agenda will be heard after the rest of the Consent Agenda is approved.
4. Treasurer’s Report for the Period of November 1, through November 30, 2022, and December 1, through December 31, 2022.
(Recommended Action: Approve the Treasurer’s Report as submitted.)
VOICE VOTE
5. Treasurer’s Report for the 2022 Streets Bond Account - $10,000,000 for the Period of November 1, through November 30, 2022, and December 1, through December 31, 2022.
(Recommended Action: Approve the Treasurer’s Report as submitted.)
VOICE VOTE
6. Minutes of the Special Joint City Council/Parks, Recreation and Beautification Commission Meeting on Tuesday, November 1, 2022, the Special City Council Meeting on Monday, December 5, 2022, and the Regular City Council Meeting on Monday, December 12, 2022.
(Recommended Action: Approve the minutes as submitted or revised.)
VOICE VOTE
7. Resolution to Ratify the Community Development Director Request to Consolidate a Coastal Development Permit for the Central Coast Blue Project – City Attorney Hale and Acting Community Development Director Castillo (Recommended Action: Adopt a Resolution ratifying the Community Development Director’s request for consolidation of a Coastal Development Permit for development of facilities and infrastructure related to the Central Coast Blue recycled water project.)
ROLL CALL VOTE
8. Contract with San Luis Obispo County for Animal Care and Control Services for FY 2022-25 – Deputy City Manager Eriksson and Police Chief Peters (Recommended Action: Adopt a Resolution authorizing a three-year contract with the County of San Luis Obispo for the continued provision of Animal Care and Control Services through June 30, 2025.)
ROLL CALL VOTE
9. Award of Construction Contract Measure K-14 Street Improvements CIP 2295-15 (Portions of N. 6th, Charles Street, Manhattan Avenue, Seabright Avenue, S. 7th Street and S. 10th Street) – Public Works Director/City Engineer Ray and CIP Manager Wiggin
(Recommended Action: Award the contract for construction of CIP 2295-15 as part of the Measure K-14 Street Rehabilitation Program to The J.F. Will Company in the amount of $731,820.49 for the Base Bid; authorize the City Manager to sign and affirm change orders up to an aggregate of $110,000; and authorize the Mayor to execute the contract on behalf of the City.)
ROLL CALL VOTE
Agenda: Grover Beach City Council Meeting Page 3
Monday, January 23, 2023
10. FY 2021-22 Annual Comprehensive Financial Report – Administrative Services Director Purcell
(Recommended Action: Receive and file the FY 2021-22 Annual Comprehensive Financial Report.)
ROLL CALL VOTE
11. FY 2021-22 Citizens Oversight Committee for City Revenue Measures Report including K-14 Street Repair Bond, X-06 Transaction and Use Tax, and Measure F20 Transaction and Use Tax – Administrative Service Director Purcell (Recommended Action: Receive and file the FY 2021-22 Citizens Oversight Committee for City Revenue Measures Report.)
ROLL CALL VOTE
12. Approval of a Software as a Service Agreement with Tyler Technologies for an Enterprise Resource Planning System – Deputy City Manager Eriksson (Recommended Action: Approve an agreement with Tyler Technologies, Inc. for an initial three-year term for implementation of a new Enterprise Resource Planning (ERP) system and for ongoing Software as a Service (SaaS).)
ROLL CALL VOTE
PUBLIC HEARING
None
REGULAR BUSINESS
13. Appointment to Fill City Council Vacancy – City Manager Bronson (Recommended Action: Conduct interviews of applicants and make an appointment to fill existing vacant City Council seat for the term ending in December 2024.)
ROLL CALL VOTE
14. Homelessness Response Update – City Manager Bronson, City Attorney Hale, Police Chief Peters, Public Works Director/City Engineer Ray
(Recommended Action: Receive an update on the City’s response to homelessness in Grover Beach and provide input and direction to staff on a draft ordinance on camping on public and private property.)
ROLL CALL VOTE
15. 2023 City Council Assignments to Boards, Commissions and Committees – City Manager Bronson
(Recommended Action: Adopt the Resolution confirming certain Council assignments and authorize the City Clerk to update FPPC Form 806 for posting on the City website.)
ROLL CALL VOTE
PUBLIC COMMUNICATIONS
Any member of the public may address the Council for a period not to exceed three minutes total on any item of interest within the jurisdiction of this Council. The Council will listen to all communications; however, in compliance with the Brown Act, the Council cannot act on items not on the agenda.
Swearing-in Ceremony of Newly Appointed City Council Member – Upon appointment, the City Clerk will administer a virtual Oath of Office to the newly appointed Council Member. Roll Call will then be taken acknowledging the new Council Member.
Agenda: Grover Beach City Council Meeting Page 4
Monday, January 23, 2023
COUNCIL COMMITTEE REPORTS
This item gives the Mayor and Council Members the opportunity to present reports to the other members regarding committees, commissions, boards, or special projects on which they may be participating.
Air Pollution Control District (APCD) Karen Bright (Alt: Anna Miller) SLO Council of Governments / SLO Regional Transit Authority Karen Bright (Alt: Anna Miller) (SLOCOG / SLORTA)
South County Transit Committee Karen Bright (Alt: Anna Miller) Homeless Services Oversight Council (HSOC) Anna Miller (Alt: ___________) REACH SLO Advisory Commission Anna Miller (Alt: Robert Robert) Integrated Waste Management Authority (IWMA) Robert Robert (Alt: Karen Bright) SLO County Water Resources Advisory Committee (WRAC) Robert Robert (Alt: Staff) South County Chambers of Commerce Daniel Rushing (Alt: Karen Bright) Visit SLO CAL Advisory Committee Daniel Rushing (Alt: Anna Miller) Zone Three Advisory Committee Daniel Rushing (Alt: Karen Bright) Five Cities Fire Joint Powers Authority ________ (Alt: Daniel Rushing) South SLO County Sanitation District (SSLOCSD) __________ (Alt: Karen Bright) Central Coast Blue Regional Recycled Water Authority __________ (Alt. Karen Bright)
COUNCIL COMMUNICATIONS
This item gives individual Council Members the opportunity to seek consensus for scheduling a specific item on a future agenda, authorizing staff time to provide background information and prepare a staff report for a future agenda, or to comment on Council business, City operations, projects or other items of community interest.
CITY MANAGER’S REPORTS AND COMMENTS
CITY ATTORNEY’S REPORTS AND COMMENTS
CLOSED SESSION
ADJOURNMENT
* * * * *
Per Resolution No. 17-21, the public portion of City Council meetings will be scheduled to start at 6:00 p.m. and conclude no later than 11:00 p.m. Any open session items remaining on the agenda at 11:00 p.m. that have not been discussed or considered by the City Council will be continued to an adjourned meeting of the City Council (scheduled before the next regular meeting). However, the City Council may choose to continue the meeting past 11:00 p.m. upon a proper motion and a 4/5ths vote in favor of such an action. * * * * *
Staff reports or other written materials relating to each item of business referred to on this agenda are available from the City website www.groverbeach.org and on file in the City Clerk’s Office. A public counter copy is available for public inspection and reproduction during normal business hours at City Hall, 154 South 8th Street, Grover Beach, CA. Related materials submitted after distribution of the agenda packet are available in the City Clerk's Office during normal business hours. If you have questions regarding any agenda item, please contact the appropriate City Department. Any writings or documents regarding any item on this agenda, not exempt from public disclosure, provided to a majority of the City Council and Agenda: Grover Beach City Council Meeting Page 5
Monday, January 23, 2023
distributed subsequent to distribution of the agenda packet will be made available for public inspection in the City Clerk’s Office during normal business hours.
* * * * *
Note: This agenda was prepared and posted pursuant to Government Code Section 54954.2. This agenda is subject to amendment up to 72 hours prior to the date and time set for the meeting. Please refer to the agenda posted at City Hall for any revisions or call the City Clerk’s Office at (805) 473-4567 for more information.
* * * * *
The agenda and staff reports are also available on the City’s website: www.groverbeach.org
CITY OF GROVER BEACH
POLICIES AND PROCEDURES FOR CONDUCT AND DECORUM AT COUNCIL MEETINGS (Pursuant to Resolution No. 07-44, adopted 04-16-07, revised 02-18-2020) The City Council and staff welcomes and encourages civic participation and debate on issues. The Council values the public’s opinion and in every Council meeting invite and encourages the public to address the Council on any matter of interest. The Council adopted these policies and procedures for appropriate conduct and decorum at Council meetings and establish guidance for public participation during Council meetings.
These policies will foster and provide greater clarity to preserve the intent of open government and maintain a positive environment for public input and City Council decision-making.
1.0 DECORUM AND ORDER – IN GENERAL
1.1 The presiding officer is responsible for the maintenance of order and decorum at all times.
1.2 The presiding officer shall determine all points of order subject to the right of any Council member to appeal to the City Council by majority vote. If any appeal is taken, the question shall be “Shall the decision of the presiding officer be sustained” in which event a majority vote of the Council shall govern and conclusively determine such question of order.
1.3 All Council members, staff members and members of the public should speak respectfully and avoid the use of profanity, vulgarity and slanderous comments. Recognizing that the First Amendment precludes the City Council form prohibiting speakers from speaking based upon the content of their speech, the presiding officer shall use their best efforts, short of enforcement action, to remind and encourage all participating in the meeting to keep their speech respectful towards others and within bounds appropriate for children and persons of sensitivity toward course language as a courtesy to others present or otherwise viewing Council meetings.
2.0 DECORUM AND ORDER – COUNCIL MEMBERS
2.1 Manner of Speaking.
Any Council member desiring to speak shall first address the presiding officer. Upon recognition by the presiding officer, the Council member shall speak only to the question under debate.
2.1(a) Questioning Staff.
A Council member desiring to question the staff should address his question to the City Manager, or, in appropriate cases, the City Clerk or City Attorney, who shall be entitled either to answer the inquiry or to designate some staff member for that purpose. Such a designation may be made at the time of any staff presentation or on the agenda listing for the item.
2.1(b) Interruptions.
Once recognized, a Council member shall not be interrupted while speaking unless called to order by the presiding officer; unless a point of order is raised by another Council member, or unless the speaker chooses to yield to questions from another Council member.
3.0 DECORUM AND ORDER – STAFF
3.1 City Manager Responsibilities
The City Manager is responsible for ensuring that members of the administrative staff observe the rules of decorum and order set forth in this Policy.
3.2 Addressing the City Council
Any administrative staff member desiring to address the City Council or members of the public shall first be recognized by the presiding officer. All remarks shall be addressed to the presiding officer and not to any individual Council Member or member of the public. Administrative staff members shall accord the utmost courtesy to the City Council, other administrative staff members and the public.
4.0 DECORUM AND ORDER – MEMBERS OF THE PUBLIC
4.1 Addressing the City Council
Any member of the public desiring to address the City Council or members of the public shall first be recognized by the presiding officer at the appropriate place on the agenda. All remarks shall be addressed to the presiding officer and not to any individual Council Member, City Manager, City Attorney or member of the administrative staff or member of the public.
4.2 Time Limitation for Addressing the City Council
Public comment when addressing the City Council shall be generally limited to three (3) minutes per speaker. Depending on the extent of the agenda and the number of persons desiring to speak on an issue, the presiding officer may, at the beginning of the hearing, set a different time limit for each speaker. Any person may speak for a longer period of time upon approval from the presiding officer, when deemed necessary, for instance when a person is speaking on behalf of a group or has a graphic or slide presentation requiring more time.
4.3 Failure to Yield, Disruptions
Any person who refuses to relinquish the floor after their allotted time or while attending the City Council meeting engages in conduct or speech which disrupts the business of the meeting shall be brought to order and/or removed from the room if the sergeant-at-arms is so directed by the presiding officer.
Disruptive remarks from the audience, stamping of feet, clapping, whistles, yells and similar demonstrations shall not be permitted by the presiding officer who may direct the sergeant-at-arms to remove such offenders from the room.
4.4 Prosecution
Aggravated cases shall be prosecuted on appropriate complaint signed by the presiding officer.
5.0 ENFORCEMENT OF DECORUM
5.1 The Chief of Police or his designee shall be the ex-officio sergeant-at-arms of the City Council. The sergeant-at-arms shall carry out all legal and valid orders and instructions given by the presiding officer for the purpose of maintaining order and decorum in the Council Chamber. Upon instructions from the presiding officer, it shall be the duty of the sergeant-at-arms to remove any disorderly person from the Council Chambers or place the disorderly person under arrest or both.
5.2 As set forth in Government Code Section 54957.9, in the event that any meeting is willfully interrupted by a person or group of persons so as to render the orderly conduct of such meeting unfeasible or impedes the ability of the Council to hold the meeting, and order cannot be restored by the removal of individuals who are willfully interrupting the meeting, the presiding officer may order the meeting room cleared and continue in session. Only matters appearing on the agenda may be considered in such a session. Duly accredited representatives of the press or other news media, except those participating in the disturbance, shall be allowed to attend any session held pursuant to this Section. Nothing in this Section shall prohibit the City Council from establishing a procedure for readmitting an individual or individuals not responsible for willfully disturbing the orderly conduct of the meeting.
Agenda Item No. 1
2022 City Employee of the Year -
Accounting Technician II Becky Robledo
(CC Mtg 1/23/2023 )
No Documentation for this Agenda Item –
2022 City Employee of the Year -
Accounting Technican II Becky Robledo
Agenda Item No. 2
Introduction of New City Employees
(CC Mtg 1/23/2023 )
No Documentation for this Agenda Item –
Introduction of New City Employees - Community
Development Director Megan Martin, Finance Manager
Lorena Zarate, Accounting Technician III Micheal Flores, and Administrative Assistant I Crystal Neal
Agenda Item No. 3
M a y o r 's Aw a r d f o r Be s t
Ov e r a ll Or ig in a lit y
8 2 1 N . 2 n d S t r e e t
Cit y Co u n c il Aw a r d f o r Be s t Or ig in a l Us e o f An im a t io n a n d /o r Cr a ft m a n s h ip
116 8 B r ig h t o n Av e n u e
Co m m is s io n e r 's Aw a r d f o r
B e s t Us e o f Lig h t s
5 0 7 N. 6 t h S t r e e t
Cla r k Gr is w o ld Aw a r d f o r Ex t r a o r d in a r y Dis p la y o f De c o r a t io n s a n d Lig h t s
12 7 1 C a p it o la
Be s t Bu s in e s s Aw a r d f o r
Be s t Ov e r a ll Win d o w Dis p la y
Ju lia 's Ju ic e Ba r
B u s in e s s Lig h t s Aw a r d
f o r B e s t Ov e r a ll Lig h t s Dis p la y
Ha lc yo n S t o r e
Bu s in e s s Win d o w Aw a r d f o r
Be s t Us e o f Win d o w P a in t in g a n d
De c o r a t io n s
De a lin g w it h Da v e a n d Le t ' s Kn it
Agenda Item No. 4
ACCOUNTS PAYABLE
CHECK DATE 11/03/2022
Check Name Check Amount Check Date Invoice Desc
AFLAC INC. ATTN : REMITTANCE
71778 PROCESSING SERVICES 655.74 11/03/2022 Oct 2022 AFLAC premiums
TELESCOPIC ARM DASHBOARD & WINDSHIELD CELL PHONE
71779 AMAZON CAPITAL SERVICES 277.51 11/03/2022 HOLDER FOR FLEET TRUCKS 71780 Araceli Castaneda 83.00 11/03/2022 2679 Grover Heights Upper 10/8/22 security deposit refund 71781 AT&T 626.94 11/03/2022 City Hall & PD Fax & Modem 9/22/22 - 10/21/22 71782 AT&T 2,084.60 11/03/2022 City Hall Telephones 9/25/22 - 10/24/22 71783 AUTO ZONE INC 120.90 11/03/2022 PARTS FOR TRUCK
71784 BAUTISTA MEGAN 83.00 11/03/2022 2681 Grover Heights Lower 925/22 security deposit refund 71785 Berry Construction & Restoration, INC 19,661.00 11/03/2022 START OF WORK DRAW DUE - SIGN OFF OF CABINETRY
BLUE SHIELD OF CA LIFE & HEALTH
71786 MEDICAL EYE SERVIC 777.10 11/03/2022 Employee insurance premiums - Nov 2022 71787 Burdine Printing 176.49 11/03/2022 Burdine Inv 46589 CouncilChambersMap 9-29-2022 CAR SERVICE CENTER INC DBA: SMOG CHECK, PARTS, AND LABOR FOR AIRBAG REPAIR ON 71788 AUTOMOTIVE SERVICE CE 642.91 11/03/2022 TRUCK
71789 DATAPROSE LLC 3,000.25 11/03/2022 Northside Utility Billing - Oct 2022 copier lease, Canon Image Formula A, 10/15/22 through
71790 DE LAGE LANDEN 108.74 11/03/2022 11/14/22
Unit 216, CST, Locking Dock, Pedestal Mounting Sys, labor 4 71791 DRIVE CUSTOMS 3,414.73 11/03/2022 hrs
71792 FRANCHISE TAX BOARD 75.00 11/03/2022 Franchise Tax Board Garnishment for employee 71793 GATOR CRUSHING & RECYCLING 44.63 11/03/2022 CONCRETE CRUSHI NG & RECYCLING 71794 Granite Construction Company 1,143,257.79 11/03/2022 CIP 2295-14 MEASURE K-14 PROJECT & CIP 2274
GROVER BEACH POLICE OFFICERS
71795 ASSOC. 990.00 11/03/2022 PD POA
71796 HABIB, KENNETH 1,500.00 11/03/2022 2295-14 Public Private Partnership Reimbursement 71797 INFORMATION TECHNOLOGY 255.60 11/03/2022 Ql FY 22-23 July-Sept, User Access, Qty 45 71798 J.B. DEWAR INC. 2,296.69 11/03/2022 Gasoline charges for PW vehicles 71799 JAY SWIFT 500.00 11/03/2022 Medical reimbursement per retiree contract - Nov 2022 71800 JIMENEZ, MARY 500.00 11/03/2022 2295-14 Public Private Partnership Reimbursement 2022 reimburse Tamie for Carved Pumpkin prize bags items 71801 Johns, Tamie 75.23 11/03/2022 purchased
71802 KIMBALL MIDWEST 396.73 11/03/2022 DETAIL CLEANER FOR TRUCK 71803 LC. ACTION POLICE SUPPLY LTD. 3,516.00 11/03/2022 500 bean bag rounds 10TH & GRAND AVENUE - REPLACE GREEN BALL & RED
71804 LEE WILSON ELECTRIC CO. INC 1,475.04 11/03/2022 ARROW LEWIS BRISBOIS BISGAARD & SMITH WATER ISSUES: OUR FILE NO: 36066-2 THROUGH 71805 LLP LAWYERS 825.00 11/03/2022 09/30/2022
71806 LIEBERT CASSIDY WHITMORE 124.50 11/03/2022 Professional Services Rendered through Sept 30, 2022 71807 MARTIN, SHANNON 431.21 11/03/2022 CASH FOR GRASS - 865 CHARLES STREET 5. MARTIN 71808 MESA CASSANDRA 750.00 11/03/2022 2295-14 Public Private Partnership Reimbursement 71809 MIER BROS LANDSCAPE PRODUCTS 199.34 11/03/2022 SACK CONCRETE - STREET SUPPLIES 71810 Miller, Audrey 83 .00 11/03/2022 2669 16th Street Park 10/8/22 security deposit refund 71811 MISSION LINEN SUPPLY SAP #110035 199.95 11/03/2022 Mop and mat service for GBCC 10/2022 71812 Morales Garcia, Aleyda 83 .00 11/03/2022 2701 Grover Heights Lower 10/29/22 71813 New Times 369.00 11/03/2022 New Times Inv 345481 NewspaperAd 9-29-22 71814 Office Depot 939.40 11/03/2022 Office Depot Supplies Check Name Check Amount Check Date Invoice Desc
71815 Ortiz, Gilbert & Lois 777 .47 11/03/2022 TOILET RETROFIT REBATE - 278 SO 5TH STREET G. ORTIZ
PATRIOT PLUMBING AND DRAIN
71816 CLEANING 240.00 11/03/2022 CLEARING OF TOILET STOPPAGE - COMMUNITY CENTER 71817 PJ Printers 603.90 11/03/2022 #10 window envelopes - 5,000 71818 Principal Life Insurance Company 4,909.99 11/03/2022 Employee insurance premiums - Nov 2022 PROJECT 21-11726 GROVER BEACH SAFETY ELEMENT AND
71819 Rincon Consultants, Inc 5,089.75 11/03/2022 ND 04/01/2022 THROUGH 07/31/2022 71820 SANCHEZ, DANIEL & PILAR 1,000.00 11/03/2022 2295-14 Public Private Partnership Reimbursement 71821 Siteone Landscape Supply, LLC 467.21 11/03/2022 2 CATCHY CANS 71822 STATE DISBURSEMENT UNIT 250.00 11/03/2022 Child Support Garnishment for employee 71823 STATE DISBURSEMENT UNIT 154.50 11/03/2022 Child Support Garnishment for employee 71824 Sweeton, Christopher 500.00 11/03/2022 Reimbursement for COBRA - Nov 2022
INSTALL THERMOPLASTIC STOP & BAR
INSTALL PAINTED STOP & BAR
INSTALL THERMOPLASTIC "SCHOOL" STENCIL
INSTALL HASHED AREA STRIPING AT COMMUNITY CENTER
71825 TOSTE CONSTRUCTION INC 1,990.00 11/03/2022 PARKING LOT 71826 Traffic Management, Inc. 40.80 11/03/2022 NO PARKING SIGNAGE FOR RED CURB AT FIRE STATION 71827 UNITED STAFFING ASSOCIATES, LLC 859.74 11/03/2022 Temporary Employment for Admin Services W/E 10/30/22 WIRELESS PHONE SERVICES FOR PUBLIC WORKS 10/17/22-
71828 VERIZON WIRELESS 343.13 11/03/2022 11/16/22
CITY OF GROVER BEACH REGULATORY COMPLIANCE
71829 WALLACE GROUP 1,838.75 11/03/2022 ASSISTANCE FY 2022-23 - SERVICES THROUGH 09/30/2022 TOTAL $ 1,209,665.26
ACCOUNTS PAYABLE
CHECK DATE 11/10/2022
Check Name Check Amount Check Date Invoice Desc
71830 ABALONE COAST ANALYTICAL INC 2,715.00 11/10/2022 COLIFORM P/A & ELAP FEE CIP 2295-15 PROJECT MGMT, DESIGN, SIDEWALK INFILL
71831 AKA Engineering Company 18,054.00 11/10/2022 DESIGN Lodging at Hilton Garden Inn and per diem, Officer
71832 Allegranza, Jared 368.18 11/10/2022 Involved Shooting Trn, Folsom CA 11/29/22 71833 AMAZON CAPITAL SERVICES 232 .38 11/10/2022 Supplies
ARAMARK UNIFORM SERVICES AUS WEST
71834 LOCKBOX 1,198.01 11/10/2022 PUBLIC WORKS UNIFORM SERVICES 10/10/2022 71835 Avenu Insights & Analytics 450.00 11/10/2022 STARS CA-Q2-2022
CALIFORNIA STATE OF EMPLOYMENT
71836 DEVELOPMENT DEPT. 2,250.00 11/10/2022 Liability for period ending 9/30/2022 71837 CALIFORNIA MUNICIPAL STATISTICS INC. 551.00 11/10/2022 Direct and Overlapping Debt Statement as of 6/30/22 71838 CARQUEST AUTO PARTS 113.56 11/10/2022 PARTS FOR TRUCK 71839 CHARTER COMMUNICATIONS 741.54 11/10/2022 City Facilities - Internet Charges 10/11/22-11/10/22 71840 CITY OF GROVER BEACH WATER DEPT. 1,941.81 11/10/2022 HYDRANT METER AT 10TH & TROUVILLE FOR 2295-14 NOVEMBER GROUNDS MAINTENANCE - 16TH STREET
71841 COASTLAND INC 5,100.00 11/10/2022 PARK
71842 COLD CANYON LANDFILL INC. 1,065.25 11/10/2022 WASTE RECOVERY contract 500-50083574 copier lease 11/1/22 to
71843 DE LAGE LANDEN 312 .12 11/10/2022 11/30/22 Sharp MX-5071 contract 500-50136288 copier lease Sharp MX-C304W
71844 DE LAGE LANDEN 67.43 11/10/2022 11/1/22 to 11/30/22 Property detail information on STR activity 1122
71845 Deckard Technologies, Inc. 350.00 11/10/2022 Newport DEPARTMENT OF TRANSPORTATION ATTN : SIGNALS & LIGHTING BILLING JULY 2022 - SEPTEMBER 71846 CASHIERING OFFI 541.03 11/10/2022 2022
CLEAR STOPPAGE IN WOMEN'S LARGE STALL - RAMONA
71847 DJ'S PLUMBING INC 165.00 11/10/2022 PARK
71848 DOOLEY ENTERPRISES INC. 1,330.40 11/10/2022 223 55gr. full metal jacket ammo Ramona monthly service, carpets, window Build
Attll/22
71849 EXECUTIVE JANITORIAL INC. 1,250.00 11/10/2022 GBCC monthly service, 1/2 building attendantll/22 71850 FRANK'S LOCK & KEY 60.00 11/10/2022 Service call for Pol ice Department 11/07/2022 71851 GARING TAYLOR & ASSOCIATES INC. 108.00 11/10/2022 ZONE 3 TAC MEETING & EMAIL GR GOPHER TREATMENT OCT 2022: MENTONE 6, RAMONA
71852 Hacienda Gardening 840.00 11/10/2022 PARK 2, ATLANTIC CITY 1 & 16TH STREET 1 71853 Hale, David P - Law Offices of David P. Hale 12,450.50 11/10/2022 Oct 2022 Attorney Fees CIS New User Training-Admin Services-This covers 8
HARRIS ENTERPRISE RESOURCE PLANNING hours of training, we have only received 5. 3 Hours of 71854 HARRIS SYSTEMS 2,000.00 11/10/2022 training still available for future.
HEACOCK TRAILERS & TRUCK ACCESSORIES
71855 INC. 23 .71 11/10/2022 SS LATCH, T-HANDLE PART FOR TRAILER 71856 J.B. DEWAR INC. 4,783.24 11/10/2022 Gas Stmt 10/16/22 to 10/31/22 71857 JAS PACIFIC 15,763.90 11/10/2022 JAS Bldg Plan Checks Oct2022 Lodging at Hilton Garden Inn and per diem, Officer
71858 Joshua Ruiz 634.04 11/10/2022 Involved Shooting Trn, Fol som CA 11/29/22 71859 Kestly Corporate Apparel 2,153.92 11/10/2022 Kestly Apparel Inv CGB2022 CityShirts 11-2-2022 71860 KIMBALL MIDWEST 166.62 11/10/2022 PARTS FOR TRUCK Check Name Check Amount Check Date Invoice Desc
71861 LexisNexis Risk Data Management, Inc. 848.93 11/10/2022 AVCC Annual Subscrip 10/1/22 to 10/31/22 71862 Manzi, Diana 83.00 11/10/2022 2676 16th Street 11/6/22 security deposit refund 2690 Grover Heights Upper 10/9/22 security deposit
71863 Mason, Kristina 83.00 11/10/2022 refund
reimbursement for mileage while at Drug Influence
71864 Matthew Walker 68.54 11/10/2022 Training, Hanford, 11/1/22 71865 Med-Stops Medical Clinic, Inc 467.00 11/10/2022 MedStop_lnv 23128_DPerry_10-11-2022 71866 Michael K. Nunley & Associates, Inc. 7,705 .59 11/10/2022 GROVER SEWER SYSTEM UPGRADES PM & MEETINGS 71867 MINERS HARDWARE 633.54 11/10/2022 LED LIGHTS & SUPPLIES - RAMONA PARK 71868 Molly E Thurmond 487.50 11/10/2022 Nov 2022 Attorney Services - Friends of Oceano Dunes 71869 Noriega, Alyssa 170.00 11/10/2022 Refund Tiny Tots 11/2022 TOILET STOPPAGE CLEARED WITH AUGER. DETERMINED
71870 PATRIOT PLUMBING AND DRAIN CLEANING 725 .00 11/10/2022 STOPPAGE WAS IN MAINLINE 6' FROM TOILET 71871 Peak WiFi.com 2,840.00 11/10/2022 Grover to Pismo Bluelink 71872 Perez, Irma 83 .00 11/10/2022 2680 16th Street Park security deposit refund 71873 PROCARE JANITORIAL SU PPL Y 964.11 11/10/2022 CORP YARD SUPPLIES 71874 R & T EMBROIDERY INC. 308.57 11/10/2022 FLEX FIT & TRUCKER HATS FOR PUBLIC WORKS 71875 RAMIREZ, CLAUDIA 45 .00 11/10/2022 Refund Doomsday Skate School low enrollment 11/22 reimbursement for lodging costs over the per diem
amount given, TC Investigations Training, Antioch,
71876 RAMIREZ-GUTIERREZ FELIX 10.78 11/10/2022 10/23/22 71877 Ready Refresh by Nestle 300.50 11/10/2022 DRINKING WATER OCTOBER 2022 71878 Renteria, Alexis 170.00 11/10/2022 Refund Tiny Tots 11/2022 payment #2, materials and labor for rough electrical,
71879 RLH Construction 8,000.00 11/10/2022 carpentry and drywal l 71880 Service 1st 23.90 11/10/2022 Credit checks for City Hall Employees, Flores, Blair
OMEGA POSTS, CALIFORNIA Q MARKERS, SURFACE
71881 Sharpline Solutions, Inc 2,001.70 11/10/2022 MOUNT BASES, IMPACT RECOVERY ANCHOR KITS 71882 SpeakWrite Billing Department 228.07 11/10/2022 services for Oct 2022
STREETLIGHT REPLACEMENT FOR LIGHT THAT WAS HIT
71883 StressCrete, Inc. 7,297.13 11/10/2022 AT 3RD & GRAND 71884 TCA Tools Inc 414.88 11/10/2022 TOOLS FOR SHOP
71885 UNITED STAFFING ASSOCIATES, LLC 1,072.87 11/10/2022 Temporary Employment for Admin Services W/E 11/6/22 71886 UNIVAR USA INC 943.11 11/10/2022 SOD HYPO 12.5% LIQUICHLOR MN BULK NSF LIQ 71887 Venco Power Sweeping, Inc. 6,152.72 11/10/2022 STREET SWEEPING SERVICES OCTOBER 2022 71888 VERIZON WIRELESS 1,575.69 11/10/2022 Monthly charges - Comm Dev & Parks 9/27/22-10/26/22 NCMA Staff Extension Services FY 22-23. For services
71889 Water Systems Consulting Inc. 10,006.00 11/10/2022 rendered from 09/01/2022-09/30/2022 TOTAL $ 131,490.77
ACCOUNTS PAYABLE
CHECK DATE 11/17/2022
Check Name Check Amount Check Date Invoice Desc
71890 1-800-GOT-JUNK 4,091.00 11/17/2022 EL CAMINO REAL HOMELESS ENCAMPMENT CLEANUP 09/28/2022 71891 Anna Lanier 82.81 11/17/2022 Reimburse Anna for Tiny Tots supplies 11.15.22 BKF ENGINEERS-ACCOUNTING WEST GRAND AVE STREETSCAPE 4TH-8TH PROJECT MANAGEMENT 71892 DEPT 17,672.50 11/17/2022 & COORDINATION 09/26/2022-10/23/2022
COUNTY OF SAN LUIS OBISPO
71893 ENVIRONMENTAL HEALTH SER 1,708.00 11/17/2022 ANNUAL INVOICE 01/01/2023-12/31/2023 1150 FARROLL 71894 Deloma Enterprises 489.00 11/17/2022 DeLoma TioPepe 4RetirementEvent 11-4-2022
DEPT OF JUSTICE ACCOUNTING
71895 OFFICE/CASHIERING UNIT 49.00 11/17/2022 Live Scan Statement for September 2022
DEPT OF JUSTICE ACCOUNTING
71896 OFFICE/CASHIERING UNIT 658.00 11/17/2022 Live Scan Statement for October 2022
DIVISION OF THE STATE
71897 ARCHITECT ATTN: SB 1186 119.80 11/17/2022 Disability Access and Education Fee Quarter Ending Sept 30, 2022 71898 Farmer, Anna 83 .00 11/17/2022 2702 GH Upper 10/29/22 security deposit refund 71899 FIVE CITIES FIRE AUTHORITY 503,778.75 11/17/2022 Agency's share of FCFA costs per approved budget July-Sept 2022 71900 FRANCHISE TAX BOARD 75.00 11/17/2022 Franchise Tax Board Garnishment for employee 2692 16th Street 11/12/22 refund security deposit and bounce 71901 Ganotisi, Kevin 118.00 11/17/2022 house fee.
Tuition (Registration) for R. Pulido to attend POST Basic SWAT 71902 Golden West College 351.00 11/17/2022 Academy in Huntington Beach 12/6/22 GROVER BEACH POLICE Grover Beach Police Officers Association Dues for paycheck date 11- 71903 OFFICERS ASSOC. 990.00 11/17/2022 18-22
71904 Gutierrez, Roxana 118.00 11/17/2022 2693 16th St refund security deposit and bounce house 10/23/22 Hinderliter Dellamas & October Services for Cannabis Management - Secondary Audit for 71905 Associates 3,750.00 11/17/2022 Mary's Tech .
71906 Lester, Brenda 477.00 11/17/2022 2677 11/12/22 Ramona security deposit refund 71907 Martinez,, Antonio 80.00 11/17/2022 2626 16th St 11/5/22 security deposit refund.
McCall Const Oba/McCall
71908 Plumbing & Mechanical 1,352.64 11/17/2022 INSTALL DUCT DAMPERS FOR OUTSIDE AIR & THERMOSTAT PD CIP 2295-14 PROFESSIONAL SERVICES FOR THE PERIOD 10/01/2022- 71909 MNS Engineers, Inc. 58,265.25 11/17/2022 10/31/2022 71910 Mui eta, Abby 202.00 11/17/2022 2712 16th St 11/11/22 refund security deposit 71911 Office Depot 431.86 11/17/2022 CREDIT MEMO - OFFICE SUPPLIES FOR PUBLIC WORKS Meals while attending POST Selection Standards & Certification, 71912 Peters, John 95.00 11/17/2022 Requirements Training in Pasadena, CA on 11/29/22
PHOENIX GROUP INFORMATION
71913 SYSTEMS 1,825.94 11/17/2022 Billing for September 2022 Range Fee for R. Pulido while attending POST Basic SWAT Training in 71914 Prado Family Shooting Range 75.00 11/17/2022 Huntington Beach 12/6/22 through 12/20/22 71915 RLH Construction 8,319.00 11/17/2022 Final payment for GBPD Dispatch Room Meals while attending second week of POST Basic SWAT Academy 71916 Roberto Pulido 570.00 11/17/2022 in Huntington Beach 12/13/22 through 12/17 /22 71917 SANDY MERSHON 108.71 11/17/2022 Reimburse Sandy for Tiny Tots supplies 11.15.22 71918 STATE DISBURSEMENT UNIT 154.50 11/17/2022 Child Support Garnishment for Employee 71919 STATE DISBURSEMENT UNIT 250.00 11/17/2022 Child Support Garnishment for Employee 71920 STREATOR PIPE & SUPPLY 66.63 11/17/2022 GROVER HEIGHTS PARK FAUCET REPLACEMENT 71921 Traffic Management, Inc. 272.46 11/17/2022 SIGNAGE & SUPPLIES FOR FIRE STATION 71922 Tuckfield & Associates 7,900.00 11/17/2022 JPA Water Revenue Projections Study 9/1/22-10/31/22 Check Name Check Amount Check Date Invoice Desc
71923 Williams, Keller 954.00 11/17/2022 2674 Ramona 10/13/22 security deposit refund Total $ 615,533.85
ACCOUNTS PAYABLE
CHECK DATE 11/23/2022
• ,,i ""'' ·\ri~ii~:~;·:r .;Jl~1t·t::··}/.~tl~ttite''.'. 2 t•·, · · ,·i~~tI+
71924 5Cities Homeless Coalition 7,649.00 11/23/2022 · CDBG-2017 Contract Svcs: Subsistence Payments July 2022 71925 ADAMS ASHBY GROUP LLC 10,312.50 11/23/2022 CDBG-2020 Contract Svcs: Security Deposits AFLAC INC. ATTN: REMITTANCE
71926 PROCESSING SERVICES 655.74 11/23/2022 Nov 2022 AFLAC Premiums 71927 AGP Video 825.00 11/23/2022 AGP Video Inv 8947 11-16-2022 ACETYLENE, ARGON & OXYGEN TANK RENTALS 10/01/2022-
71928 AIRGAS USA LLC 153.33 11/23/2022 10/31/2022
71929 Alexander's Contract Services 6,412.40 11/23/2022 METER READING SERVICES NOVEMBER 2022 71930 Anna Lanier 1,547.00 11/23/2022 Claims for service Anna November 2022 Tiny Tots Installation of desks and migration of dispatch equipment to 71931 Applied Technology Group, Inc. 22,004.97 11/23/2022 office; build and configure new desks, etc.
Replaced spark plugs, spark plug wires and #8 ignition coil; 71932 ARROYO GRANDE CHEVROLET 2,911.36 11/23/2022 replaced driver & passenger motor mounts on Unit 203
BLUE SHIELD OF CA LIFE & HEALTH
71933 MEDICAL EYE SERVIC 735.60 11/23/2022 Employee insurance premiums - Dec 2022 71934 DE LAGE LANDEN 87.79 11/23/2022 Lease Payment for Sharp/MX-5071 Copier-Aug 2022 71935 DE LAGE LANDEN 76.90 11/23/2022 Lease Payment for Sharp/MX-5071 Copier-Nov 2022 71936 Deltina Coffee Roasters 62.50 11/23/2022 Deltina Coffee_lnv 1586 OfficeCoffee 11-3-2022 71937 Doomsday Skate, LLC 180.00 11/23/2022 Doomsday skate November 2022 71938 G.T. COX ELECTRIC 602.50 11/23/2022 COMMUNITY CENTER-TROUBLESHOOT EXTERIOR LIGHTING 71939 GRAINGER 100.23 11/23/2022 PARTS FOR SEWER JETTER 71940 J.B. DEWAR INC. 3,868.68 11/23/2022 Police Department Gas Statement 11-122 through 11-15-22 71941 Jennifer Ann Anderson 106.40 11/23/2022 Yoga for November 2022 and partial Oct 2022 71942 KIMBALL MIDWEST 568.01 11/23/2022 PARTS FOR EQUIPMENT AT CORP YARD 71943 Kristopher Doe 635.60 11/23/2022 CFS Paint 9/9/22 - 12/2/22 payment 3 of 3 71944 PHELAN KATHRYN 294.00 11/23/2022 CFS Tai Chi November 2022 Rotary Club of Grover Beach - Five
71945 Cities 991.00 11/23/2022 Rotary Club of GB Statement No.1218 11-8-2022 71946 SANDY MERSHON 2,625.00 11/23/2022 Tiny Tots for November 2022 SIJ Holdings, LLC Dba MCCLATCHY
71947 SHARED SVCS LLC 129.93 11/23/2022 McClatchy-Tribune Inv 158043 NewspaperAd 10-31-22 71948 SM TIRE INC. 291.52 11/23/2022 TIRES FOR TRUCK 216 South County Chambers of
71949 Commerce 9,533.00 11/23/2022 SCCC Inv 14279 GBEcoDevOctober 11-7-2022 STANLEY CONVERGENT SECURITY SECURITY & FIRE MONITORING 16TH & MENTONE 71950 SOLUTIONS INC. 74.23 11/23/2022 12/01/2022 - 12/31/2022 71951 STREATOR PIPE & SUPPLY 220.58 11/23/2022 GROVER HEIGHTS PARK FAUCET SUPPLIES Temporary Employment for Administrative Services W/E 11- 71952 UNITED STAFFING ASSOCIATES, LLC 877.14 11/23/2022 13-22
US BANK CORPORATE PAYMENT
71953 SYSTEMS 19,640.36 11/23/2022 City Employee Credit Card Charges Total $ 94,172.27
ACCOUNTS PAYABLE
CHECK DATE 12/01/2022
Check Name Check Amount Check Date Invoice Desc
16TH X MENTONE DRAINAGE BASIN PARK BENCHES - STORM
71954 ACE Certified Tree Care 1,460.00 12/01/2022 EMERGENCY 71955 AMAZON CAPITAL SERVICES 262.44 12/01/2022 Blow up for Griswold Award Holiday of Lights 71956 AT&T 135.88 12/01/2022 Monthly water alarm circuits 11/7 / 22-12/6/22 71957 AT&T 621.53 12/01/2022 City Hall & PD Fax & Modem 10/22/ 22-11/21/22 71958 Brannum, James 83.00 12/01/2022 2688 16th Street park 10/30/2022 security deposit refund Reimbursement for three parking charges while attending 71959 Bryan Millard 69.60 12/01/2022 training in Anaheim, CA 11/14/22 to 11/17 /22 20 1" Tall Badge Decals/ 25 3.5" Tall Badge Decals and 10 Logo & 71960 Burdine Printing 217.12 12/01/2022 Badge Decals
71961 CITY OF GROVER BEACH WATER DEPT. 11,283.32 12/01/2022 City Water Accounts 9/1/22-11/1/22
COLLEGE OF THE SEQUOIAS-PUBLIC
71962 SFTYTRAINING 125.00 12/ 01/2022 Training for Matthew Walker for 11550 #2 on 11/1/22 - 11/3/22 71963 DJ'S PLUMBING INC 727.00 12/01/ 2022 CLEAR STOPPAGE IN BREAKROOM BATHROOM 11/22/2022
CITY HALL & POLICE DEPARTMENT JANITORIAL SERVICES
71964 EXECUTIVE JANITORIAL INC. 5,455.00 12/01/2022 NOVEMBER 2022 71965 FLOCK SAFETY 4,800.00 12/01/2022 Falcon (3); Professional Services (3) 71966 FRANCHISE TAX BOARD 75.00 12/01/2022 Franchise Tax Board Garnishment for employee 71967 Granite Construction Company 1,021,820.04 12/01/2022 2295-14 Various Streets GROVER BEACH POLICE OFFICERS Grover Beach Police Officers Association dues for check date 12- 71968 ASSOC. 990.00 12/01/2022 2-22
71969 J.B. DEWAR INC. 2,068.29 12/01/2022 Gasol ine charges for PW vehicles 71970 JAY SWIFT 500.00 12/01/2022 Medical reimbursement per retiree contract - Dec 2022
LUCIA MAR UNIFIED SCHOOL
71971 DISTRICT ATTN : ACCOUNTS R 95.94 12/01/2022 Facility Use - Aug 9 & 13, 2022, for Active Shooter Training 71972 National Auto Fleet Group 33,839.46 12/01/ 2022 2022 Ford Ranger for PDE 71973 PACIFIC GAS AND ELECTRIC 81.04 12/01/2022 Public Works Electric Charges 10/8/22-11/5/22 71974 PACIFIC GAS AND ELECTRIC 21,868.70 12/01/2022 Public Works & Parks & Rec Electric 10/20/22-11/18/22 71975 Principal Life Insurance Company 4,822.53 12/01/2022 Employee Principal employee premiums - Dec 2022
FINANCE MANAGERS OFFICE PATCHING, SMOOTHING &
71976 RLH CONSTRUCTION 2,800.00 12/01/2022 RETEXTURING OF WALLS 71977 Roullard, Erin 1,500.00 12/01/2022 Band for Santa's Workshop 2022 71978 SLOCO DATA INC. 1,167.04 12/ 01/2022 Print, fold, insert, seal and mail 2023 BTC renewals 71979 SOUTHERN CALIF GAS CO 409.26 12/01/2022 Gas charges for City Facilities 10/14/22-11/13/22 71980 STATE DISBURSEMENT UNIT 154.50 12/01/2022 Child Support Garnishment for employee 71981 STATE DISBURSEMENT UNIT 250.00 12/01/2022 Child Support Garnishment for employee 71982 Sweeton, Christopher 500.00 12/01/2022 CORSA reimbursement - Dec 2022 71983 Taradigm, Inc. 1,442.00 12/01/2022 Blue Beam Annual Maintenance Contract base rate and usage charge for 10/18/22 to 11/17 /22 71984 ULTREX 68.10 12/01/2022 for Sharp/SHA-MX-5071
Temporary Employment for Administrative Services W/E 11-20- 71985 UNITED STAFFING ASSOCIATES, LLC 919.55 12/01/2022 22 71986 Vital Records Holdings, LLC 113.15 12/01/2022 Document storage 10/1/22 - 10/31/22 Mileage to travel to and from Perishable Skills training in 71987 Wa lid Elsayed 56.26 12/01/2022 Lompoc, CA
Check Name Check Amount Check Date Invoice Desc
71988 WALLACE GROUP 24,120.43 12/01/2022 RAMONA GARDEN PARK DESIGN SERVICES OCTOBER 2022 TOTAL $ 1,144,901.18
Special Check Run
71989 O'Reilly's Automotive Inc $1,354.87 12/1/2002 Automotive Supplies $ 1,146,256.05
- - - - - - - - - - - - --------------------------------- - -----------
ACCOUNTS PAYABLE
CHECK DATE 12/08/2022
Check Name Check Amount Check Date Invoice Desc
71990 Alexander's Contract Services 2,910.98 12/08/2022 METER READING SERVICES FOR DECEMBER 2022 ALLAN HANCOCK COLLEGE SOUTH Firearms - 4 Hour and Arcon - 4 Hour Training for Aceves, 71991 SANTA MARIA CAMPUS 500.00 12/08/2022 Goodman, Elsayed & Pulido on 11/18/22 at Lompoc,CA 71992 ALMETEK 1,011.61 12/08/2022 STORM DRAIN DISC MARKERS 71993 AMAZON CAPITAL SERVICES 71.91 12/08/2022 ASTRO BRIGHT BLUE CARDSTOCK FOR VIOLATION NOTICES
AMERICAN LEGAL PUBLISHING
71994 CORPORATION 1,322.11 12/08/2022 AmiercanLegalPublishing Inv 20765 11-16-2022 71995 AMPSurf 10,000.00 12/08/2022 AmpSurf Inv 10316 12-5-2022 ANIMAL SERVICES ATTN :
71996 ACCOUNTS RECEIVABLE 20,469.25 12/08/2022 Animal Services for Q2 FY 2022-23 71997 AQUA-METRIC SALES CO. 5,881.84 12/08/2022 11/2" METER & 2 2" WATER METERS 71998 AT&T 2,029.62 12/08/2022 City Hall Telephones 10/25/22-11/24/22 71999 Burdine Printing 109.91 12/08/2022 Burdine Printing_lnv 46908_CityMugs_ll-20-2022
CALIFORNIA MUNICIPAL
72000 STATISTICS INC. 550.00 12/08/2022 Direct and Overlapping Debt Statement as of 6/30/22 2691 Grover Heights Up/Low security deposit refund
72001 Castaneda, Dalia 83 .00 12/08/2022 11/19/22
72002 CHARTER COMMUNICATIONS 741.54 12/08/2022 City Facilities - Internet Charges ll/11/22-12/10/22 72003 CITY OF PISMO BEACH 49,000.00 12/08/2022 Dispatching Services for November 2022 72004 Coles Linen and Laundry 79.50 12/08/2022 Coles Linen and Laundry Inv 17486 10-27-2022 72005 Creative Fence Company 300.00 12/08/2022 CALL OUT FOR FIRE STATION FENCE PROGRAMMING ISSUE 72006 DATAPROSE LLC 2,760.14 12/08/2022 Southside utility billing - Nov 2022 72007 Destination Creative Group 2,100.00 12/08/2022 Destination Creative Group Inv 12047 9-19-2022 72008 Farrell Smith, Inc 385.00 12/08/2022 2725 Ramona security deposit refund Cypress HOA Agency's share of FCFA costs per approved budget - Oct - 72009 FIVE CITIES FIRE AUTHORITY 503,778.75 12/08/2022 Dec 2022 72010 FRANK'S LOCK & KEY 95.00 12/08/2022 CALL OUT FOR COMMUNITY CENTER LOCK REPAIR 72011 Golden State Seal and Stripe 7,000.00 12/08/2022 NO PARKING SIGNS ALONG EL CAMINO REAL Hale, David P - Law Offices of David
72012 P. Hale 14,032.50 12/08/2022 Nov 2022 Attorney Fees 72013 Hall, Gina 83.00 12/08/2022 2723 16th security deposit refund 11/13/22
HEACOCK TRAILERS & TRUCK
72014 ACCESSORIES INC. 552.76 12/08/2022 PARTS FOR TRAILERS Industrial Medical Group of Santa
72015 Maria Valley 230.00 12/08/2022 IMG-Akeso Inv 9095 LZarate 11-21-2022 72016 IRONS, MONICA 6,750.00 12/08/2022 Monica Irons AIIEmployeeMtg 11-16-2022 72017 J.B. DEWAR INC. 4,915.90 12/08/2022 Gasoline charges for PW vehicles
TOOLS FOR WATER OR STREET FIXES - FACILITY
72018 KIMBALL MIDWEST 710.02 12/08/2022 MAINTENANCE
12 CTS 729-CI Command Init iated Flash Bang Single Use; 12 CTS 7290M Mini Flash bang Steel Body Single Use and
72019 LC. ACTION POLICE SUPPLY LTD. 1,452.59 12/08/2022 Shipping 10TH & GRAND - REMOVE DANGLING HEAD DURING THE
72020 LEE WILSON ELECTRIC CO. INC 875.00 12/08/2022 RAIN . RETURN NEXT DAY TO REINSTALL 72021 LIEBERT CASSIDY WHITMORE 124.50 12/08/2022 LCW Inv 228063 LegalFees PD 10-31-2022 72022 Management Partners 22,200.00 12/08/2022 ManagementPartners dba Bakertilly Inv BT2230436 72023 Marys Tech CA INC 53,543 .56 12/08/2022 Refund of Audit Deposit less back taxes/fees and Audit Fee Michael K. Nunley & Associates,
72024 Inc. 6,050.48 12/08/2022 SEWER SYSTEM UPGRADES CIP 5001 & 5002 72025 New Times 108.00 12/08/2022 New Times Inv 347249 NewspaperAd 11-10-2022 72026 Peak WiFi.com 2,840.00 12/08/2022 Network Services - Cannibas Video Wall 72027 PITNEY BOWES INC. 447.50 12/08/2022 Postage Machine Lease 9/30/22-12/29/22 72028 PowerDMS, Inc. 2,075.00 12/08/2022 Plan It Subscription 7 /1/22 thru 6/30/22 72029 Safe Restraints, Inc. 3,484.61 12/08/2022 Two WRAP Restraint w/Protective Helmet Check Name Check Amount Check Date Invoice Desc
South County Ch ambers of
72030 Commerce 12,033.00 12/08/2022 South County Leadership Class IV Tuition for Jim Munro 72031 SpeakWrite Billing Department 220.32 12/08/2022 Billing invoice for November 2022
STATE OF CALIFORNIA-ENERGY
72032 RESOURCES CONSERVATION 12,809.82 12/08/2022 California Energy Commission Loan #010-09-ECE-ARPA 72033 TCA Tools Inc 290.36 12/08/2022 TOOLS FOR TRUCK
THE LINCOLN NATIONAL LIFE
72034 INSURANCE CO 2,179.82 12/08/2022 Employee insurance premiums - Dec 2022 72035 ULTREX 228.45 12/08/2022 Sharp/MX - 507110/13/22-11/12/22 UNITED STAFFING ASSOCIATES, Temporary Employment for Administrative Services W/E 12- 72036 LLC 816.41 12/08/2022 4-22
72037 VERIZON WIRELESS 1,929.78 12/08/2022 Monthly charges -Com Dev & Parks (10/27 /22-11/26/22) REGULATORY COMPLIANCE SERVICES 07/01/2022 -
72038 WALLACE GROUP 1,930.25 12/08/2022 07/31/2022
72039 White, Lillie 80.00 12/08/2022 2628 16th St security deposit refund 11/19/22 72040 Yracheta, Jana 83.00 12/08/2022 2728 16th Street security deposit refund 11/16/22 TOTAL $ 764,256.79
ACCOUNTS PAYABLE
CH ECK DATE 12/15/2022
Check Name Check Amount Check Date Invoice Desc
CIP 2295-15 PROJECT MANAGMENT, DESIGN, BIDDING
72041 AKA Engineering Company 29,376.00 12/15/2022 SUPPORT & CONSTRUCTION SUPPORT NOVEMBER 2022
ARAMARK UNIFORM SERVICES AUS
72042 WEST LOCKBOX 997.44 12/15/2022 PUBLIC WORKS UNIFORM SERVICES 11/14/2022 72043 AUTO ZONE INC 576.77 12/15/2022 CORE RETURN ON PART FOR TRUCK 72044 Berry Construction & Restoration, INC 19,661.00 12/15/2022 CIP 3005 - CABINET INSTALL DRAW DUE AS PER GBFIRE-KT CIP 2287 - PROFESSIONAL SERVICES FROM 10/24/2022 -
72045 BKF ENGINEERS-ACCOUNTING DEPT 21,965.47 12/15/2022 11/27/2022 72046 COASTLAND INC 5,100.00 12/15/2022 December Grounds Maintenance - 16TH Street Park El CAMINO REAL HOMELESS ENCAMPMENT TRASH HAUL
72047 COLD CANYON LANDFILL INC. 565.50 12/15/2022 AWAY
72048 COLLINGS & ASSOCIATES, LLC 275.00 12/15/2022 Collings review of 465 Newport
CONFLUENCE ENGINEERING
72049 SOLUTIONS, INC 2,350.00 12/15/2022 DDW COMPLIANCE SUPPORT 10/01/2022-10/31/2022 72050 DE LAGE LANDEN 242 .66 12/15/2022 Lease payment for Sharp/MX-5071 Copier-Dec 2022 72051 Deloma Enterprises 489 .75 12/15/2022 Lunch Buffet for 60 - 2022 Holiday Lunch
DEPT OF JUSTICE ACCOUNTING
72052 OFFICE/CASHIERING UNIT 598.00 12/15/2022 Department Live Scan Stat ement for November 2022 Ramona & GBCC monthly cl eaning, building attendant
72053 EXECUTIVE JANITORIAL INC. 1,100.00 12/15/2022 services 72054 FARM SUPPLY COMPANY 122.84 12/15/2022 Straw bales for snow 72055 Fastenal Company 475.43 12/15/2022 18V IMPACT WRENCH FOR SHOP 72056 FRANCHISE TAX BOARD 75.00 12/15/2022 Franchise Tax Board Garnishment for employee NCMA MEETING 11/16/2022 COORD ON GENTLEMEN'S
72057 GARING TAYLOR & ASSOCIATES INC. 162.00 12/15/2022 AGREEMENT - CITY WIDE - GB04-1430 GROVER BEACH POLICE OFFICERS Grover Beach Police Officers Association deduction dues for 72058 ASSOC. 990.00 12/15/2022 check date 12-16-22
72059 Grover St ation Grill, Inc 9,099.75 12/15/2022 Facade Grant ARPA 72060 GSI Water Solutions, Inc 4,486.10 12/15/2022 NCMA 2022 ANNUAL REPORT 10/01/2022-10/31/2022
DOG KENNEL REMOVAL FOR PROPERTY LOCATED BEHIND
72061 Hacienda Gardening 6,432.00 12/15/2022 POLICE DEPT.
HEACOCK TRAILERS & TRUCK
72062 ACCESSORIES INC. 172.40 12/15/2022 CORP YARD TRAILER SUPPLIES 72063 Insight Environmental, Inc. 845 .00 12/15/2022 MOLD CLEARANCE TESTING Reimburse Tamie for Candy Care ornament craft for Santa's 72064 Johns, Tamie 48.30 12/15/2022 Workshop 2022
JULIAN MORA Dba 2M WASTE
72065 SOLUTIONS 3,500.00 12/15/2022 EL CAMINO REAL TRASH CLEANUP & HAUL AWAY
TRAFFIC SIGNAL MAINTENANCE - OAK PARK & EL CAMINO
72066 LEE WILSON ELECTRIC CO. INC 1,020.00 12/15/2022 REAL OCT 2022 72067 MINERS HARDWARE 917.11 12/15/2022 TRUCK 407 SUPPLIES 05/24/2022 EMERGENCY CALL OUT TO FRONT STREET LIFT
72068 Nviro 738.36 12/15/2022 STATION - TROUBLESHOOT PUMP CONTROLS 72069 O'REILLY'S AUTOMOTIVE INC 67.80 12/15/2022 PARTS FOR TRUCK
PHOENIX GROUP INFORMATION
72070 SYSTEMS 2,064.64 12/15/2022 Billing for 10/2022
72071 PITNEY BOWES INC. 114.00 12/15/2022 Maintenance Agreement 7 /1/22-12/31/22 PORTABLE TOILET RENTAL & SERVICE 09/25/2022 -
72072 PORTABLE JOHNS INC. 108.12 12/15/2022 10/22/2022
72073 PROCARE JANITORIAL SU PPL Y 765 .93 12/15/2022 SUPPLIES - POLICE STATION 72074 Ready Refresh by Nestle 280.23 12/15/2022 City Hall bottled water - Nov 2022 72075 SANDY MERSHON 77.08 12/15/2022 Reimburse Sandy for Tiny Tots supplies 72076 SANDY MERSHON 32 .82 12/15/2022 Reimb Sandy for Tiny Tots supplies 12.14.22 72077 Shade St ructures, Inc 24,088.73 12/15/2022 CIP 3264 - SHADE STRUCTURE FOR PD Check Name Check Amount Check Date Invoice Desc
72078 STATE DISBURSEMENT UNIT 154.50 12/15/2022 Child Support Garnishment for employee 72079 STATE DISBURSEMENT UNIT 250.00 12/15/2022 Child Support Garnishment for employee 72080 STREATOR PIPE & SUPPLY 245.02 12/15/2022 16TH STREET PARK SUPPLIES
THE LINCOLN NATIONAL LIFE
72081 INSURANCE CO 2,154.33 12/15/2022 Employee insurance premiums - Jan 2023 72082 Torres, Roy 183.00 12/15/2022 2709 full refund due to rain 12.3.22 security deposit 72083 UNITED STAFFING ASSOCIATES, LLC 2,784.33 12/15/2022 Temporary Employment for Administrative Services 72084 WALLEN NICOLE M 83.00 12/15/2022 2697 Grover Heights Lower 10/22/22 security deposit refund 2020 MANAGEMENT AGREEMENT UPDATE 10/01/2022-
72085 Water Systems Consulting Inc. 30,525.25 12/15/2022 10/31/2022 72086 Williams, Layla 86.00 12/15/2022 2704 16th St park security deposit refund 12/17 /22 Total $ 176,446.66
ACCOUNTS PAYABLE
CH ECK DATE 12/22/2022
Check Name Check Amount Check Date Invoice Desc
AFLAC INC. ATTN : REMITTANCE
72087 PROCESSING SERVICES 655.74 12/22/2022 Dec 2022 AFLAC Premiums 72088 AIRGAS USA LLC 149.28 12/22/2022 ACETYLENE, ARGON, & OXYGEN TANK RENTALS NOV 2022 72089 Alexandra Brooks 1,132.49 12/22/2022 UB Refund due to Ovrpmt on Closing Acct #20223 72090 Anna Lanier 1,071.00 12/22/2022 Claims for service Anna 12/2022 72091 Anna Lanier 56.88 12/22/2022 Reimburse Anna for Tiny Tots supplies 12.21.22
ARAMARK UNIFORM SERVICES AUS
72092 WEST LOCKBOX 63 .60 12/22/2022 Fleece Jacket - Pete 72093 Astound Business Solutions 50.00 12/22/2022 Refund Santa's Workshop 12/3/22 72094 AT&T 135.88 12/22/2022 Monthly water alarm circuits 12/7 /22-1/6/23 72095 AUTO ZONE INC 214.20 12/22/2022 PARTS FOR TRUCK 404 SUTA - CA sales Tax- District Tax Audit QTR 2 Ending June 30, 72096 Avenu Insights & Analytics 869.66 12/22/2022 2022 72097 BARRIOS JANET 60.00 12/22/2022 Refund indoor Santa's Workshop 12/3/22 72098 Beaman, Adria 60.00 12/22/2022 Refund indoor Santa's Workshop 12/2/22
BLUE SHIELD OF CA LIFE & HEAL TH
72099 MEDICAL EYE SERVIC 711.10 12/22/2022 Employee insurance premiums Jan 2023 72100 BRENNTAG PACIFIC INC. 4,920.27 12/22/2022 AQUAPURE FOR WATER WELL 1 72101 Brian Delancer 62.73 12/22/2022 UB Rfnd due to ovrpmt on Closing Acct# 20191 Drone Video Receiver/Repeater; LEMUR Drone S Kit; BRINC 72102 BRINC DRONES, INC 15,996.00 12/22/2022 Protection and Daga Plan; LEMUR Drone Accessory Kit 72103 Bucher, Mary 120.00 12/22/2022 Refund indoor Santa's Workshop 12/2/22 72104 Burdine Printing 61.96 12/22/2022 Burdine Inv 46961 EOY Plaque 11-29-2022
CALIFORNIA DEPARTMENT OF
72105 CORRECTIONS AND REHABILIT 10,245.63 12/22/2022 INMATE CREW CLEANUP NOV 2022 72106 CALIFORNIA ELECTRIC SUPPLY 108.07 12/22/2022 RAMONA CENTER BUILDING REPAIRS CAR SERVICE CENTER INC DBA:
72107 AUTOMOTIVE SERVICE CE 1,124.45 12/22/2022 SMOG CHECK -TRUCK 404 72108 CARQUEST AUTO PARTS 490.20 12/22/2022 Parts for Truck - Backup Alarm 72109 Cervera, Odilon 83.00 12/22/2022 2717 16th Street 12/11/22security refund 72110 CHASE TAYLOR 122.11 12/22/2022 UB Rfnd due to ovrpmt on Closing Acct# 21064 72111 CHESTER J REILLY 12.05 12/22/2022 UB Rfnd due to ovrpmt on Closing Acct# 20594 COUNTY OF SAN LUIS OBISPO DEPT OF Flood Control Zone 3 Preliminary Semi-Annual Lopez Water 72112 PUBLIC WORKS 568,553 .56 12/22/2022 Contract FY 2022-23 72113 CRISP ENTERPRISES DBA CRISP IMAGING 204.73 12/22/2022 HARD COPY SCANS FOR 2295-15 72114 Cuesta Polygraph & Investigations 2,450.00 12/22/2022 Peace Officer Background for Lenehan 72115 Daugherty, Melissa 60.00 12/22/2022 Refund Skate cancelled class 72116 Deltina Coffee Roasters 62.50 12/22/2022 DeltinaCoffee_lnv 1618_OfficeCoffee_12-8-2022 72117 DJ'S PLUMBING INC 520.00 12/22/2022 CALL OUT FOR WOMEN'S RESTROOM - MENTONE BASIN PARK 72118 Drube Electric 329.72 12/22/2022 Electrical work in dispatch installing four plugs for televisions 72119 ED SOARES 76.99 12/22/2022 UB Refund due to Ovrpmt on Closing Acct #3623 Rent at 921 Huston - December Pro-Rated (12/19/22 to
72120 El Dorado Brands LLC 1,677.42 12/22/2022 12/31/22) 72121 ERNEST B CASERES 59.44 12/22/2022 UB Rfnd due to ovrpmt on Closing Acct# 16840 72122 EXECUTIVE JANITORIAL INC. 5,510.00 12/22/2022 JANITORIAL SERVICES DEC 2022 - CITY HALL & POLICE DEPT. 72123 Fastenal Company 761.34 12/22/2022 3.5 GALLON BATTERY BUCKET 72124 Fervala Enterprises 50.00 12/22/2022 Refund Santa's Workshop 12/3/22 72125 Flinn, Kate 50.00 12/22/2022 Refund Santa's Workshop 12/3/22 72126 G.T. COX ELECTRIC 613.50 12/22/2022 TRAIN STATION LIGHTING 72127 Garcia, Cindy 50.00 12/22/2022 Refund Santa's Workshop 12/3/22 2731 Grover Heights Lower rental fee refund along with bounce 72128 Gonzalez, Alysia 183.00 12/22/2022 house fee
72129 Gottwald, Jax 60.00 12/22/ 2022 Refund Skate cancelled class Check Name Check Amount Check Date Invoice Desc
72130 Gray, Alice 375.00 12/22/2022 1186 San Sebastian - Cash for Grass Rebate: Alice Gray 2724 16th Street for 12/3/22 please cancel security deposit 72131 Hernandez, Alexa 177.00 12/22/2022 refund
72132 Hilton, Kathy 50.00 12/22/2022 Refund Santa's Workshop 12/3/22 72133 ICMA 1,200.00 12/22/2022 2023 Membership Renewal
72134 J.B. DEWAR INC. 5,767.56 12/22/2022 Gasoline charges for PW vehicles 72135 JAS PACIFIC 7,675.99 12/22/2022 JAS Inspector Services Nov2022 72136 JOHN KOEPF-BEACH PLACE ENTERP 15.78 12/22/2022 UB Rfnd due to ovrpmt on Closing Acct# 8683 Lodging at Hilton Garden Inn and per diem while attending 72137 Joshua Ru iz 444.26 12/22/2022 Chasing Cel l Phones training in Commerce, CA 1-11 thru 12, 2023 72138 Kelly, Darlene 32.00 12/22/2022 Refund fo r overcharge of DOJ fee 72139 KIMBALL MIDWEST 21.74 12/22/2022 SUPPLIES FOR SHOP 72140 Korsgaden, Kyndal 98.92 12/22/2022 Refund of duplicate payment made on account #18045 72141 Kristopher Doe 423.73 12/22/2022 Claims for Service paint 12/16/22 to 3/10/23 payment 1 of 3 72142 LEE WILSON ELECTRIC CO. INC 1,260.00 12/22/2022 4TH/GRAND & 8TH/GRAND RESET SIGNALS DUE TO STORMS 72143 LEO SANCHEZ 135.32 12/22/2022 UB Rfnd due to overpmt on Closing Acct# 21038 72144 Lozito, Charlene 60.00 12/22/2022 Refund indoor Santa's Workshop 12/2/22 72145 MANUEL RAZO 16.50 12/22/2022 UB Refund due to Ovrpmt on Closing Acct #3099 72146 MARIE BOLIN 115.39 12/22/2022 UB Refund due to Ovrpmt on Closing Acct #21055 72147 Matthew Walker 263.00 12/22/2022 Matthew Walker Education Reimbursement 12-14-2022 72148 Med-Stops Medical Clinic, Inc 654.00 12/22/2022 MedStop Inv 23449 MFlores-EBlair 12-6-2022 72149 M ichael Basson 81.98 12/22/2022 UB Refund due to Ovrpmt on Closing Acct #20382 72150 MICHAEL J AKINS 16.49 12/22/2022 UB Rfnd due to ovrpmt on Closing Acct# 20562 72151 ORTIZ CATHIE 60.00 12/22/2022 Refund indoor Santa's Workshop 12/2/22 72152 PACIFIC GAS AND ELECTRIC 148.68 12/22/2022 Public Works Electric Charges 11/8/22-12/5/22 72153 PAUL T DAVIS 206.65 12/22/2022 UB Rfnd due to ovrpmt on Closing Acct# 20968 72154 PHELAN KATHRYN 231.00 12/22/2022 Tai Chi for Dec 2022 72155 PowerDMS, Inc. 1,197.00 12/22/2022 Agency360 - FTO - Basic 7-1-22 through 6-30-23 2740 16th 12/10/22 cancel due to weather security deposit 72156 Preciado-Muno, Jesus 191.00 12/22/2022 refund
72157 QUIRK TIM 50.00 12/22/2022 931 Margarita - Smart Irrigation Controller Rebate: Tim Quirk
NACIMIENTO LIFT STATION - PULLED PUMP, FLUSHED OUT DIRT 72158 R. BAKER INC. 1,292.00 12/22/2022 AND REPLACED THEN TESTED 72159 RANGEL, MYKEL 83.00 12/22/2022 2720 16th Street 11/26/22 security deposit refund 72160 Ready Refresh by Nestle 146.68 12/22/2022 DRINKING WATER NOV 2022-PW 72161 Rocio, Garcia 83.00 12/22/2022 2733 16th Street Park 11/27 /22 security deposit refund 72162 Rodriguez, Zulema 83.00 12/22/2022 2721 Grover Heights UP/Low 11/26/22 security deposit refund 72163 Rodriguez, Jose 100.00 12/22/2022 Refund Santa's Workshop 12/3/22 72164 SAFETY-KLEEN SYSTEMS INC. 209.61 12/22/2022 GASTEC AQUEOUR PW SAMPLE TUBE & 30G PARTS WASHER 72165 SANDY MERSHON 2,179.80 12/22/2022 Claims for Service Sandy Tiny Tots for 12/2022 72166 SANDY MERSHON 27.41 12/22/2022 Reimb Sandy for Tiny Tots supplies 12.21.22 72167 Schilder, Nancy 60.00 12/22/2022 Refund Skate cancelled class 72168 Sims, Wend i 79.32 12/22/2022 Wendi Sims Vons CityClerkNewLaw-TravelDay 12-6-22 72169 SOUTHERN CALIF GAS CO 1,279.90 12/22/2022 Gas charges for City Facilities ll/14/22-12/13/22
STANLEY CONVERGENT SECURITY
72170 SOLUTIONS INC. 74.23 12/22/2022 FIRE & SECURITY MONITORING - 16TH & MENTONE JAN 2023
STATEWIDE TRAFFIC SAFETY & SIGNS
72171 INC LOCKBOX# 912 21,569.28 12/22/2022 Mini Matrix Sign; Security Battery; Hardware 72172 Steen-Larsen, Elizabeth 60.00 12/22/2022 Refund indoor Santa's Workshop 12/2/22 Check Name Check Amount Check Date Invoice Desc
72173 STREATOR PIPE & SUPPLY 33.32 12/22/2022 FAUCET PARTS FOR GROVER HEIGHTS PARK 72174 SUSAN OPAVA 121.03 12/22/2022 UB Rfnd due to ovrpmt on Closing Acct# 7660 ANNUAL PERMIT FEES REQUIRED BY SECTIONS 13260 & 13269:
72175 SWRCB-DWOCP 14,055.00 12/22/2022 WASTE DISCHARGE REQUIREMENT 72176 TERESA B FIELD 170.65 12/22/2022 UB Refund due to Ovrpmt on Closing Acct #21531 72177 TERMINIX PROCESSING CENTER 257.00 12/22/ 2022 701 ROCKAWAY - PEST CONTROL SERVICES 11/21/2022 72178 Thomas & Diane Paone 9.42 12/22/2022 UB Rfnd due to ovrpmt on Closing Acct# 19964 72179 Tripepi, Smith & Associates, Inc. 7,185.00 12/22/2022 Tripepi-Smith Inv 9184 SocialMedia 11-30-2022 72180 Tucker, Susan 59.00 12/22/2022 Refund indoor Santa's Workshop 12/2/22
US BANK CORPORATE PAYMENT
72181 SYSTEMS 20,632.05 12/22/2022 City employee credit card charges 72182 V & M UPHOLSTERY MARTIN BURGOS 544.63 12/22/2022 Driver Seat and cover repair for Unit 01 72183 Vines, Cheyl 60.00 12/22/ 2022 Refund indoor Santa's Workshop 12/2/22 72184 VISIT SLO CAL 8,149.40 12/22/2022 TMD 1.5% - Nov 2022 72185 Vital Records Holdings, LLC 121.01 12/22/2022 Document storage 11/1/22 - 11/30/22 2020 MANAGEMENT AGREEMENT UPDATE 09/01/2022 -
72186 Water Systems Consulting Inc. 1,651.20 12/22/2022 09/30/2022 72187 Winterberg, Sarah & James 700.00 12/22/2022 1628 La Selva - Cash for Grass Rebate: Sarah & James Winterberg 72188 Zebley, Donald & Linda 50.00 12/22/2022 Refund Santa's Workshop 12/3/22 TOTAL $ 721,943.43
Agenda Item No. 5
MINUTES
SPECIAL JOINT CITY COUNCIL/
PARKS, RECREATION AND BEAUTIFICATION COMMISSION MEETING TUESDAY, NOVEMBER 1, 2022
CALL TO ORDER Mayor Lee called the meeting to order on Tuesday, November 1, 2022, at 6:00 p.m., with all Council Members, Parks, Recreation and Beautification Commissioners and Staff present in the City Hall Council Chamber, 154 South Eighth Street, Grover Beach, California.
FLAG SALUTE The flag salute was led by new employee – Recreation Coordinator Emma Blair.
ROLL CALL
City Council: Council Members Robert Robert, Anna Miller, Mayor Pro Tem Karen Bright and Mayor Jeff Lee were present. Council Member Daniel Rushing was present via video conference.
Parks, Recreation &
Beautification Commission: Commissioner Donna De La Rosa, Vice Chair Kassi Dee and Chair Jeff Al-Mashat were present.
City Staff: City Manager Matthew Bronson, City Attorney David Hale, Deputy City Manager Kristin Eriksson, City Clerk Wendi Sims, Parks & Recreation Director Kathy Petker, Public Works Director/City Engineer Greg Ray, and CIP Project Manager Erin Wiggin were also present.
PRESENTATIONS
1. Beautification Award Winners – Deputy City Manager Eriksson and Parks and Recreation Director Petker presented the awards to participants that were present.
PUBLIC COMMUNICATIONS The Mayor opened the floor to any member of the public calling into the meeting on the teleconference line (805) 321-6639, for comment on items of interest which were within the jurisdiction of the City Council but were not listed on the agenda. • Christy Serpa
There were no other communications and the Mayor closed the Public Communications segment for this portion of the meeting.
WORKSHOP
2. Commission Recommendations of Parks Capital Improvement Projects Mayor Lee read the title of the foregoing item and deferred to staff for a report.
Deputy City Manager Eriksson gave brief PowerPoint presentation.
Agenda Item No. 6
Minutes: Joint City Council/PRBC Workshop Page 2
Tuesday, November 1, 2022
Mayor Lee opened the workshop for public comment.
• Mike Fink
• Anita Shower
• Jerimiah Serpa
No further comments were made by the public and the Mayor closed Public Communications segment.
Action: The Council and Commission received the recommendations on parks capital improvement projects from the Parks, Recreation & Beautification Commission to be considered for the City’s Capital Improvement Program (CIP) and provided direction to staff for development of project for the CIP.
3. Preliminary Design of Ramona Garden Park Rehabilitation Project (CIP 1259) Mayor Lee read the title of the foregoing item and deferred to staff for a report.
CIP Project Manager Wiggin gave a PowerPoint presentation on the preliminary design of Ramona Garden Park Rehabilitation Project.
Mayor Lee opened the workshop for public comment,
• Brett Hadley, Senior Civil Engineer, Wallace Group
• Geoff Straw, Executive Director, San Luis Obispo Regional Transit Authority • Anita Shower
No further comments were made by the public and the Mayor closed Public Communications segment.
Action: The Council and Commission received an update on the preliminary design of the Ramona Garden Park Rehabilitation (CIP 1259) and provided comments for staff in finalizing the design.
ADJOURNMENT
There being no further business to come before the City Council, Mayor Lee adjourned the meeting at 8:31 p.m.
_____________________________
JEFF LEE, MAYOR
Attest:
______________________________
WENDI SIMS, CITY CLERK
(Approved at CC Mtg ______)
MINUTES
SPECIAL CITY COUNCIL MEETING
MONDAY, DECEMBER 5, 2022
CALL TO ORDER Mayor Lee called the meeting to order at 6:00 p.m. in the City Hall Council Chamber, 154 South Eighth Street, Grover Beach, California.
MOMENT OF SILENCE
FLAG SALUTE The flag salute was led by Jayden Jose, 11-years-old and a 6th grade student at Grover Beach Elementary School.
ROLL CALL
City Council: Council Members Anna Miller, Robert Robert, Daniel Rushing, Mayor Pro Tem Karen Bright, and Mayor Jeff Lee were present.
City Staff: City Manager Matthew Bronson, Assistant City Attorney Molly Thurmond, Deputy City Manager Kristin Eriksson, City Clerk Wendi Sims, Police Chief John Peters, Administrative Services Director Deanne Purcell, Community Development Director Bruce Buckingham, Public Works Director/City Engineer Greg Ray, Parks & Recreation Program Director Kathy Petker, and Management Analyst-Human Resources Karla Mattock and Fire Chief Steve Lieberman were also present.
CLOSED SESSION ANNOUNCEMENTS
None.
AGENDA REVIEW
Action: Upon unanimous consensus, the Council adopted the agenda as submitted.
CEREMONIAL CALENDAR
1. Proclamation to Community Development Director Bruce Buckingham was read by Mayor Lee and accepted by Bruce Buckingham.
PRESENTATIONS
2. 2022 World Para Surfing Championships Hosted by Amp Surf was presented by Founder/President Amp Surf Dana Cummings, USA Team Captain Christian Bailey and Welsh Team Captain Llewelyn Williams.
3. Astound Broadband Fiber Installation and Service Update was presented by Senior Director Business Solutions Jeff Buckingham and Account Executive Astound Juan Carlos Herrera.
PUBLIC COMMUNICATIONS The Mayor opened the floor to any member of the public for comment on items of interest which were within the jurisdiction of the City Council, but were not listed on the agenda.
• Curtis Reinhardt
Minutes: City Council Special Meeting Page 2
Monday, December 5, 2022
No further comments received and the Mayor closed the Public Communications segment for this portion of the meeting.
CONSENT AGENDA
Prior to consideration of the Consent Agenda, Mayor Lee invited public comment on the items under the Consent Agenda. At this time Mayor Lee asked if there was anyone who would like to make any public comments there was no one so Mayor Lee closed public comment.
Prior to consideration of the Consent Agenda, Council Member Miller requested a revision to Item No 8, changing CFO to COO.
It was moved by Council Member Miller and seconded by Council Member Robert to approve Consent Agenda Item Nos. 4, 5, 6, 7, 8, 9, and 10 as recommended. The motion carried on the following roll call vote:
AYES: Council Members – Miller, Robert, Rushing, Mayor Pro Tem Bright and Mayor Lee
NOES: Council Members – None.
ABSENT: Council Members – None.
ABSTAIN: Council Members – None.
4. Minutes of the City Council Meeting on Monday, November 14, 2022.
Action: Approved the minutes as revised.
5. Award of Consulting Contracts for Building Services.
Action: Awarded the contracts for Professional Consulting Services for building services to JAS Pacific and CSG Consultants, Inc. and authorize the City Manager to execute the contract on behalf of the City.
6. Amendment to the Classification and Compensation Plan to Amend the Salary Range for Police Commander Classification.
Action: Adopted the Resolution No 22-44 amending the salary range for the job classification of Police Commander.
Resolution No. 22-44: A Resolution of the City Council of the City of Grover Beach, California, to Amend the Classification and Compensation Plan and set the Salary Schedule for the Position of Police Commander
7. Amendment to the Classification and Compensation Plan to Update Job Classifications for Police Chief, Police Commander, Police Sergeant, and Police Officer.
Action: Adopted the Resolution No. 22-45 to amend the Classification and Compensation Plan to update the Job Classifications for Police Chief, Police Commander, Police Sergeant, and Police Officer.
Resolution No. 22-45: A Resolution of the City Council of the City of Grover Beach, California, to Amend the Classification and Compensation Plan to Update the Job Classifications for Police Chief, Police Commander, Police Sergeant and Police Officer Positions.
Minutes: City Council Special Meeting Page 3
Monday, December 5, 2022
8. Facilities Condition and Needs Assessment (CIP 3004): Award of Professional Services.
Action: Authorized the City to enter into a Consulting Services Agreement with RNT Architects for the City’s Facilities Condition and Needs Assessment (CIP 3004) Project and authorize the Mayor to execute the agreement on behalf of the City.
9. Formal Adoption of the 2019 San Luis Obispo County Integrated Regional Water Management (IRWM) Plan for the San Luis Obispo County Region.
Action: Adopted the Resolution No. 22-46 to formally adopt the 2019 San Luis Obispo County Integrated Reginal Water Management (IRWM) Plan and find that the Project is exempt for Section 21000 et seq. of the California Public Resources Code (CEQA).
Resolution No. 22-46: A Resolution of the City Council of the City of Grover Beach, California Formally Adopting the 2019 San Luis Obispo County Integrated Regional Water Management Plan and Finding that the Project is Exempt from Section 21000 Et Seq. of the California Public Resources Code (CEQA)
10. Resolution to Amend MuniServices Agreement to Examine Sales and Use Tax Records from the California Department of Tax and Fee Administration (CDTFA) and Authorize Staff to Work with CDTFA.
Action: Adopted the Resolution No. 22-47 authorizing Amendment No. 2 to the MuniServices Agreement for the examination of Sales and Use Tax data with the California Department of Tax and Fee Administration (CDTFA) and authorizing staff to work with the CDTFA.
Resolution No. 22-47: A Resolution of the City Council of the City of Grover Beach, California, Authorizing the Examination of Sales or Transactions and Use Tax Records.
PUBLIC HEARING
None.
REGULAR BUSINESS
11. Five Cites Fire Authority Update
Mayor Lee read the title to the foregoing item and deferred to staff for a report.
City Manager Bronson and Fire Chief Lieberman presented a PowerPoint Presentation reviewing the Five Cities Fire Authority update.
Mayor Lee invited public comment on this matter.
• Jeff Lane
• Michael LoPresti
• Bob Perrault
No further public comments were received at this time and the Mayor closed public comment.
Action: The Council received the update of the Five Cities Fire Authority.
Minutes: City Council Special Meeting Page 4
Monday, December 5, 2022
12. West Grand Avenue Streetscape 4th – 8th Street (CIP 2287) Project Update Mayor Lee read the title to the foregoing item and deferred to staff for a report.
CIP Project Manager Wiggin presented a PowerPoint Presentation reviewing the West Grand Avenue Streetscape 4th -8th Street Project update.
Mayor Lee invited public comment on this matter.
• David Swift
• Jim Dececco
• Jacob Weintraub
• Krista Jeffries
No further public comments were received at this time and the Mayor closed public comment.
Action: The Council received the update of the West Grand Avenue Streetscape 4th – 8th Street (CIP 2287) Project Update.
PUBLIC COMMUNICATIONS The Mayor opened the floor to any member of the public for comment on items of interest which were within the jurisdiction of the City Council, but were not listed on the agenda. With no one came forward and the Mayor closed public comment.
COUNCIL COMMITTEE REPORTS
Mayor Pro Tem Bright reported on the Air Pollution Control District (APCD) meeting.
Council Member Miller reported on the Homeless Services Oversight Council (HSOC) meeting.
Council Member Rushing discussed the Zone 3 Advisory meeting.
Mayor Lee reported on the Five Cities Fire Joint Powers Authority meeting and the South SLO County Sanitation Deistrict (SSLOCSD) meeting.
COUNCIL COMMUNICATIONS
Mayor Pro Tem Bright thanked the City residents for decorating their homes during the holiday season.
CITY MANAGER’S REPORTS AND COMMENTS
City Manager Bronson discussed the 5 Cities Homeless Coalition has operated the Winter Warming center at the South County Regional Center in Arroyo Grande and it will be activated when there is inclement weather this winter and plans are underway for a permanent warming center in the area. 5CHC is also working on a temporary power solution for operating the Cabins for Change facility while they are waiting for the permanent power switch. He also commented on the CCBRAWA Board Meeting and mentioned the rescheduled Holiday Events taking place on Sunday, December 11th at 5:00 p.m. at Ramona Park and the Holiday of Lights Decorating Contest nomination period closing on Thursday, December 8th. Lastly, he stated the final City Council meeting for 2022 will take place on Monday, December 12th.
Minutes: City Council Special Meeting Page 5
Monday, December 5, 2022
CITY ATTORNEY’S REPORTS AND COMMENTS
None.
CLOSED SESSION
None.
ADJOURNMENT
There being no further business to come before the City Council, Mayor Lee adjourned the meeting at 8:17 p.m.
_____________________________
JEFF LEE, MAYOR
Attest:
______________________________
WENDI SIMS, CITY CLERK
(Approved at CC Mtg ______)
MINUTES
CITY COUNCIL MEETING
MONDAY, DECEMBER 12, 2022
CALL TO ORDER Mayor Lee called the meeting to order at 6:00 p.m. in the City Hall Council Chamber, 154 South Eighth Street, Grover Beach, California.
MOMENT OF SILENCE
FLAG SALUTE The flag salute was led by Kenzie Bright, 4th Grade student at Grover Heights Elementary School.
ROLL CALL
City Council: Council Members Anna Miller, Robert Robert, Daniel Rushing, Mayor Pro Tem Karen Bright, and Mayor Jeff Lee were present.
City Staff: City Manager Matthew Bronson, City Attorney David Hale, Deputy City Manager Kristin Eriksson, City Clerk Wendi Sims, Police Chief John Peters, Administrative Services Director Deanne Purcell, Community Development Director Bruce Buckingham, Public Works Director/City Engineer Greg Ray, and Parks & Recreation Program Director Kathy Petker were also present.
PUBLIC COMMUNICATIONS The Mayor opened the floor to any member of the public for comment on items of interest which were within the jurisdiction of the City Council, but were not listed on the agenda. No one responded and the Mayor closed the Public Communications segment for this portion of the meeting.
GENERAL MUNICIPAL ELECTION MATTERS
1. Resolution Declaring the Results of the November 8, 2022, Municipal Election Action: Adopted the Resolution No. 22-48 declaring the results of the General Municipal Election held on November 8, 2022.
Resolution No. 22-48: A Resolution of the City Council of the City of Grover Beach, California, Reciting the Fact of the General Municipal Election held on November 8, 2022, Declaring the Result and such other matters As Provided by Law.
2. City Presentation to Mayor Jeff Lee and Opportunity for Comments City Manager Bronson provided comments recognizing Mayor Lee on behalf of City staff.
Mayor Lee invited public comment on this topic:
• Clint Weirick
• Krista Jeffries
• Nancy Allison
• Mariam Shah
• Melissa Zaferis
Agenda Item No. 3
Minutes: City Council Meeting Page 2
Monday, December 12, 2022
• Mary Lee
• Kristin Eriksson read a message from Desi Lance
No further public comments were received at this time and the Mayor closed public comment. Council Members provided comments recognizing the Mayor followed by final comments from the Mayor.
3. Swearing-in Ceremony and Seating of Directly elected Mayor and New Council Members for District 1 and District 2
ROLL CALL Council Members Anna Miller, Robert Robert, Daniel Rushing, and Mayor Karen Bright.
BUSINESS
4. Comments from Newly Elected Officials
5. Appointment of Mayor Pro Tem for 2023
Mayor Bright read the title to the foregoing item and deferred to staff for a report.
City Attorney Hale presented a brief overview of the appointment process for the Mayor Pro Tem position.
Mayor Bright invited public comment on this matter. No public comments were received at this time and the Mayor closed public comment.
Action: Council Member Miller accepted the appointment by Mayor Bright to serve a oneyear appointment as Mayor Pro Tem for the City of Grover Beach, effective immediately.
6. Adoption of the City Council Meeting Schedule for Calendar Year 2023 Mayor Bright read the title to the foregoing item and deferred to staff for a report.
City Manager Bronson presented a brief overview of the City Council Meeting Schedule for 2023.
Mayor Bright invited public comment on this matter. No public comments were received at this time and the Mayor closed public comment.
Action: It was motioned by Council Member Rushing and seconded by Council Member Robert to adopt the proposed City Council meeting schedule for calendar year 2023 The motion carried on the following roll call vote:
Minutes: City Council Meeting Page 3
Monday, December 12, 2022
AYES: Council Members – Robert, Rushing, Mayor Pro Tem Miller and Mayor Bright
NOES: Council Members – None.
ABSENT: Council Members – None.
ABSTAIN: Council Members – None.
7. Direction on Procedure for Filling Vacant Council Seat Mayor Bright read the title to the foregoing item and deferred to staff for a report.
City Attorney Hale presented a brief overview of the appointment process for the Tem position.
Mayor Bright invited public comment on this matter. No public comments were received at this time and the Mayor closed public comment.
Action: It was motioned by Mayor Pro Tem Miller and seconded by Council Member Rushing to fill the Council Member seat vacated by new Mayor Bright by requesting applications from registered voters within Council District 4 by December 30. The motion carried on the following roll call vote:
AYES: Council Members – Robert, Rushing, Mayor Pro Tem Miller and Mayor Bright
NOES: Council Members – None.
ABSENT: Council Members – None.
ABSTAIN: Council Members – None.
ADJOURNMENT
There being no further business to come before the City Council, Mayor Bright adjourned the meeting at 7:02 p.m.
_____________________________
KAREN BRIGHT, MAYOR
Attest:
______________________________
WENDI SIMS, CITY CLERK
(Approved at CC Mtg ______)
Agenda Item No. 7
CITY COUNCIL STAFF REPORT
TO: Honorable Mayor and City Council DATE: January 23, 2023 FROM: Matthew Bronson, City Manager
PREPARED BY: David Hale, City Attorney
Rafael Castillo, Acting Community Development Director
SUBJECT: Resolution to Ratify the Community Development Director Request to Consolidate a Coastal Development Permit for the Central Coast Blue Project
RECOMMENDATION
Adopt a Resolution ratifying the Community Development Director’s request for consolidation of a Coastal Development Permit for development of facilities and infrastructure related to the Central Coast Blue recycled water project.
BACKGROUND
Section 30601.3 of the California Public Resources Code (PRC) allows for a consolidated permitting process for projects for which the Coastal Development Permit (CDP) authority is shared by a local government(s) and the California Coastal Commission. In order for the Coastal Commission to process and act upon a consolidated CDP application, PRC Section 30601.3 requires that the applicant, the appropriate local government(s), and the Coastal Commission consent to the consolidation. The goal of a consolidated CDP is to expedite the review process by allowing a single CDP application to move forward when the project is located within more than one jurisdiction that requires a CDP. Absent a consolidated CDP application, every local agency must conduct its own public hearing for the portion of the project within its jurisdiction.
The City receives requests for consolidated CDPs relatively infrequently with an average of one every few years. Examples over the last 10 years include Caltrans improvement projects on Highway 101 and State Parks improvements on West Grand Avenue. Most recently, staff has worked with other agencies on developing a self-initiated request for a consolidated CDP for the Central Coast Blue project located partially in the city and in San Luis Obispo County (see Attachment 1). Staff believes that pursuing a consolidated CDP is appropriate for this project since it is a multi-jurisdictional project within the original jurisdiction of the Coastal Commission as well as the jurisdictions of the County and City. Substantial public outreach has been completed to date for this project with numerous public hearings and meetings such that public participation is not expected to be substantially impaired by consolidation of this permit. The consolidated CDP process would accelerate the project permitting process given the need for additional long-term water supply while still ensuring the necessary regulatory review of the project.
Given the timing of submitting a request to the County by the end of 2022, an initial request for a consolidated CDP process was submitted at the staff level by the Community Development Director on December 22, 2022 (see Attachment 2). This request was intended to be an interim action pending ratification by the Council in January. Staff is subsequently recommending adoption of a Resolution shown in Attachment 1 to formally ratify the request submitted by the Staff Report: Request for Consolidated CDP for Central Coast Blue Page 2 January 23, 2023
Community Development Director to consolidate the issuance of a CDP for the Central Coast Blue Project.
FISCAL IMPACT
There is no fiscal impact to this action.
ALTERNATIVES
The Council has the following alternatives to consider:
1. Adopt a Resolution ratifying the Community Development Director’s request for consolidation of a Coastal Development Permit for development of facilities and infrastructure related to the Central Coast Blue recycled water project; or
2. Do not adopt Resolution; or
3. Provide alternative direction to staff.
PUBLIC NOTIFICATION
The agenda was posted in accordance with the Brown Act.
Attachments
1. Resolution to Ratify the Central Coast Blue Consolidated CDP Request
2. Central Coast Blue Consolidated CDP Request
Attachment 1
RESOLUTION NO. 23-__
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GROVER
BEACH, CALIFORNIA RATIFYING A REQUEST FOR A
CONSOLIDATED PERMITTING PROCESS FOR COASTAL
DEVELOPMENT PERMITS FOR INFRASTRUCTURE AND WELLS
ASSOCIATED WITH THE CENTRAL COAST BLUE PROJECT
WHEREAS, Section 30601.3 of the California Public Resources Code allows for a consolidated permitting process for projects for which the Coastal Development Permit (CDP) authority is shared by a local government and the California Coastal Commission (Commission), which would result in the Commission issuing a CDP for the entire project within its and the local government’s CDP authority; and
WHEREAS, in order for the Commission to process and act upon a consolidated CDP application, Section 30601.3 of the Public Resources Code requires that the applicant, the local government, and the Commission consent to the consolidation, provided that public participation is not substantially impaired by the consolidation; and
WHEREAS, Central Coast Blue includes underground infrastructure and wells located under the CDP authority of the City of Grover Beach, the County of San Luis Obispo, and the Commission and would otherwise require a CDP from all three agencies for the portions located within each jurisdiction; and
WHEREAS, public participation will not be substantially impaired as the Commission will hold a public hearing on the project, allowing interested parties to submit timely comments to the Commission and/or attend said hearing, and which consolidated permit process will allow for the underground infrastructure and wells to be evaluated in their entirety; and WHEREAS, given the timing of submitting a request to the Coastal Commission by the end of 2022, an initial request for a consolidated CDP was submitted by the Community Development Director in consultation with the City Manager on December 22, 2022; and WHEREAS, the request was intended to be an interim action pending ratification by the Council at the next regular meeting on January 23, 2023.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Grover Beach hereby ratifies the Community Development Director’s request to consolidate the Coastal Development Permit process for the underground infrastructure and wells in the Coastal Zone for Central Coast Blue.
Upon motion by Council Member , second by Council Member , and on the following roll call vote:
AYES: Council Members
NOES: Council Members
ABSENT: Council Members
ABSTAIN: Council Members
the foregoing Resolution was PASSED, APPROVED, and ADOPTED at the Regular Meeting of the City Council of the City of Grover Beach, California this 23rd day of January 2023.
KAREN BRIGHT, MAYOR
Attest:
WENDI SIMS, CITY CLERK
**DRAFT**
December 22, 2022
Sarah MacGregor, Coastal Program Analyst
California Coastal Commission
725 Front Street, Suite 300
Santa Cruz, CA 95060
Subject: Consolidated Coastal Development Permit for Central Coast Blue Project Dear Ms. MacGregor:
The Central Coast Blue project is a regional advanced purified water project intended to enhance supply reliability located and operated within both the jurisdictions of unincorporated San Luis Obispo County and the City of Grover Beach. Based on discussions with the project partners the City of Grover Beach agrees to a consolidated permit process for the Central Coast Blue project and requests that a consolidated Coastal Development Permit (CDP) be processed by the Coastal Commission pursuant to California Public Resources Code Section 30601.3 (the California Coastal Act)1
.
The Central Coast Blue project is a regional advanced purified water project intended to enhance supply reliability by reducing the Santa Maria Groundwater Basin’s vulnerability to drought and seawater intrusion. The project would involve injection of advanced purified water into the Santa Maria Groundwater Basin via a series of injection wells, installed at various locations in the city of Grover Beach and the unincorporated community of Oceano, to develop a seawater intrusion barrier. The injection well network would be accompanied by a network of monitoring wells for regulatory compliance. Water for the project would be sourced from the Pismo Beach Wastewater Treatment Plant and the South San Luis Obispo County Sanitation District Wastewater Treatment Plant. Prior to injection to the Santa Maria Groundwater Basin, water would be treated to an advanced level of purification at a proposed Advanced Treatment Facility complex (located on Assessor’s Parcel Number 060-543-016 in Grover Beach), which would include an Advanced Treatment Facility, equalization basin, advanced purified water storage tank, and pump station.
One new production well would also be constructed at this complex to optimize the groundwater production system.
The proposed Advanced Treatment Facility would treat a combination of flows from both wastewater treatment plants for injection into the Santa Maria Groundwater Basin. In support of this process, a series of water distribution pipelines would be installed to accomplish four 1 The City of Grover Beach is one of the appropriate Governmental Agencies defined within Public Resources Code Section 30601.3 since the city has a Local Coastal Program and would be issuing a Coastal Development Permit for this project if no consolidated permit is issued.
Attachment 2
City of Grover Beach - Central Coast Blue Consolidated CDP
purposes: 1) convey secondary treated effluent from the Pismo Beach Wastewater Treatment Plant from the existing discharge pipeline to the proposed Advanced Treatment Facility; 2) convey secondary treated effluent from the South San Luis Obispo County Sanitation District Wastewater Treatment Plant to the proposed Advanced Treatment Facility; 3) convey advanced purified water from the proposed Advanced Treatment Facility to the injection wells; and 4) convey concentrate from the proposed Advanced Treatment Facility to the existing discharge pipeline. The project does not propose changes to the groundwater pumping limitations of the Santa Maria Groundwater Basin Adjudication Agreement and would not result in physical modifications to the oceanside portion of the existing ocean outfall pipeline. Activities within the County of San Luis Obispo’s coastal development permitting jurisdiction involve construction and operation of one injection well and several pipeline segments. Activities within the unincorporated portion of San Luis Obispo County that are within the original jurisdiction of the Commission involve construction and operation of up to three injection wells, two monitoring wells, and additional pipeline segments. See Attachment 1 for a map of project facilities in comparison to coastal development permitting jurisdictions and Attachment 2 for a detailed project description.
The City of Grover Beach believes that pursuing a consolidated CDP would be appropriate for this project since it is a multi-jurisdictional project that lies within the original jurisdiction of the California Coastal Commission as well as the jurisdictions of the County of San Luis Obispo and City of Grover Beach. Substantial public outreach has been completed to date for this project such that public participation is not expected to be substantially impaired by consolidation of this permit (see Attachment 3). California Coastal Commission staff have indicated support for this approach (see Attachment 4). Thank you for your consideration and if you would like to discuss this item further, please contact Rafael Castillo, Senior Planner, at 805-473-4528 or [email protected].
Sincerely,
Bruce Buckingham
Community Development Director
Attachments
Attachment 1 Project Location Map
Attachment 2 Project Description
Attachment 3 Summary of Public Outreach Completed to Date Attachment 4 Letter of Support from Coastal Staff
c: Schani Siong, San Luis Obispo County
Project Description
1 Project Description
1.1 Background and Project Overview
The cities of Pismo Beach, Grover Beach, and Arroyo Grande obtain water from a combination of three sources: the California State Water Project, Lopez Reservoir, and local groundwater. Each of these sources is highly variable, with supply fluctuations on the order of thousands of acre-feet per year over the past decade (City of Pismo Beach 2021). The primary source of groundwater for these agencies is the Northern Cities Management Area (NCMA) of the Santa Maria Groundwater Basin (SMGB). The cities of Pismo Beach, Grover Beach, and Arroyo Grande and Oceano Community Services District (OCSD) (collectively referred to as the NCMA agencies) manage groundwater extraction in their portion of the basin to protect long-term sustainable use and to prevent seawater intrusion.
Historically, elevated freshwater levels along the coastline and natural outflow to the ocean have prevented seawater from intruding into the groundwater basin. However, groundwater elevations along the coastline have dropped due to changing climatic conditions, including more frequent periods of extended drought resulting in reduced inflow into the groundwater basin and increased demands on groundwater supplies resulting in a higher rate of groundwater extraction. These lower levels reduce the flow of freshwater out toward the ocean, which reduces the effectiveness of groundwater as a barrier to seawater, and in 2009, elevated concentrations of water quality constituents consistent with incipient seawater intrusion (i.e., total dissolved solids, sodium, chloride) were detected in the NCMA monitoring wells. If conditions worsen, seawater will draw toward the freshwater zone of the aquifer, contaminating it with elevated salt.
The proposed Central Coast Blue project ( p ) is a
regional advanced purified water project intended to enhance supply reliability by reducing the NCMA usion. The project is a multi-agency collaboration between the cities of Pismo Beach, Grover Beach, and Arroyo Grande and the South San Luis Obispo County Sanitation District (SSLOCSD). As the water supply beneficiaries, these three cities have formed a joint powers authority the Central Coast Blue Regional Recycled Water Authority to facilitate implementation of the project. SSLOCSD has been and will continue to be part of the planning, design, construction, and operation phases of the project.
The proposed project would prevent seawater intrusion and augment groundwater supplies by recycling water currently discharged to the ocean and injecting it into the groundwater basin. Water eatment facilities - the Pismo
Beach Wastewater Treatment Plant (WWTP) and the SSLOCSD WWTP. Treated secondary effluent would be piped to a new advanced water purification facility (AWPF) complex in Grover Beach where it would undergo a full advanced treatment process to purify it beyond drinking water standards. The purified water would then be distributed through pipelines to a series of injection wells and injected into the groundwater basin. Monitoring wells would be constructed to monitor project benefits and ensure the protection of the water quality of the groundwater basin. The three cities would be able to extract this additional water supply source via their existing groundwater production wells in accordance with the existing SMGB Adjudication Agreement (i.e., the 2 2005 Stipulation and 2008 final order). One new production well would be constructed as part of the project to replace an existing well. The project would be implemented in two phases, with Phase I receiving and treating flows from the Pismo Beach WWTP and Phase II receiving and treating additional flows from the SSLOCSD WWTP. The Coastal Development Permit application is for both phases.
1.2 Project Objectives
The objectives for the proposed Central Coast Blue project are as follows:
Produce advanced purified water of a quality that can safely be used to augment NCMA groundwater supply while maintaining or improving existing groundwater quality Create a sustainable, drought-resistant, local water supply and improve water supply reliability for southern San Luis Obispo County
Provide a new source of recharge to the NCMA to protect the basin from degradation via seawater intrusion
Reduce wastewater discharges to the ocean and maximize utilization of local water supplies Facilitate continued water resources collaboration in the NCMA
1.3 Project Location
The project area is in the city of Grover Beach and portions of unincorporated San Luis Obispo County, including the community of Oceano. Table 1 describes the approximate locations of project components. Due to ongoing siting and design efforts, several alternative pipeline alignments and well locations are included. Figure 1 presents a map of project components as well as the existing Pismo Beach and SSLOCSD WWTPs, the City of outfall pipeline, and NCMA production wells. Figure 2 presents a magnified view of project components.
Figure 3 and Figure 4 present the General Plan and zoning designations, respectively, for project components and indicate which components are in the Coastal Zone. Figure 5 delineates which coastal development permit authority (i.e., City of Grover Beach, County of San Luis Obispo, or California Coastal Commission) has approval jurisdiction over project components in the Coastal Zone.
Project Description
3 Table 1 Project Components
Project
Component Address/Description Existing Use
AWPF Complex,
PB-23 and MW3C/3D
980 Huber Street (between Huber Street and Barca Street approximately 120 feet north of Calvin Court), Grover
Beach1
An approximately 1.5-acre parcel
that contains several unpaved
storage yards that are used for
storage. A portion of the parcel is
currently occupied by Kautz
Towing.
Concentrate
Pipelines
955 South 4th Street, Grover Beach Unpaved storage yard South 4th Street Paved roadway
East of intersection of State Route (SR) 1 and Coolidge Drive, Oceano
Coastal Dunes RV Park and
Campground and Union Pacific
Railroad track
IW-1 City of Grover Beach parking lot east of railroad tracks at western terminus of Rockaway Avenue Parking lot
IW-2A, IW-2B 550 Farroll Road, Grover Beach Undeveloped land IW-2A Alternative,
IW-2B Alternative
Farroll Road right-of-way between South 6th Street and
South 7th Street, Grover Beach Paved roadway
IW-3 Monroe Drive right-of-way between Norswing Drive and SR 1, Oceano Undeveloped land
IW-4 Norswing Drive right-of-way between Mendel Drive and Pershing Drive, Oceano Grass parkway
IW-5A, IW-5B,
MW-5A/5B/5C 1600 Aloha Place, Oceano SSLOCSD WWTP
MW-1A/1B South 3rd Street right-of-way north of Longbranch Avenue, Grover Beach Paved roadway
MW-1A/1B
Alternative
South 3rd Street right-of-way between West Grand Avenue and Rockaway Avenue, Grover Beach Paved roadway
MW-1C/1D South 6th Street right-of-way between Rockaway Avenue and Longbranch Avenue, Grover Beach Undeveloped land
MW-1C/1D
Alternative
South 7th Street right-of-way between West Grand Avenue and Rockaway Avenue, Grover Beach Paved roadway
MW-2A/2B/2C Barca Street right-of-way south of Farroll Road, Grover Beach Paved roadway
MW-2A/2B/2C
Alternative
Farroll Road right-of-way between South 6th Street and
South 7th Street, Grover Beach Paved roadway
MW-2D/2E/2F Barca Street right-of-way north of AWPF site, Grover Beach Paved roadway MW-4A/4B
Alternative
Dewey Drive right-of-way between Pershing Drive and
Mendel Drive, Oceano Grass parkway
MW-4C/4D West of the western terminus of The Pike, Grover Beach Stormwater detention basin MW-5D/5E/5F 1650 Front Street, Oceano Oceano Depot
MW-NCMA North
A/B/C Produce Place and 26th Street, Oceano Unpaved roadway MW-NCMA South
A/B/C 35.0834, -120.6066, Oceano Unpaved roadway
4 Project
Component Address/Description Existing Use
Secondary Effluent
Pipelines
SR 1, Coolidge Drive, Norswing Drive, Mendel Drive, Lakeside Avenue, Aloha Place, Railroad Street, Ocean Street, and Delta Lane in Oceano and Grover Beach
Paved roadways
955 South 4th Street, Grover Beach Unpaved storage yard East of intersection of SR 1 and Coolidge Drive, Oceano Coastal Dunes RV Park and
Campground and Union Pacific
Railroad track
494 Air Park Drive, Oceano Oceano Campground
561 Air Park Drive, Oceano Oceano County Airport
1600 Aloha Place, Oceano SSLOCSD WWTP
Purified Water
Distribution
Pipelines
Barca Street, South 4th Street, Farroll Road, South 5th Street, Rockaway Avenue, SR 1, Coolidge Drive, Norswing Drive,
Monroe Drive, Truman Drive, Mendel Drive, Lakeside
Avenue, Aloha Place, Railroad Street, Ocean Street, and Delta Lane in Oceano and Grover Beach
Paved roadways
955 South 4th Street, Grover Beach Unpaved storage yard East of intersection of SR 1 and Coolidge Drive, Oceano Coastal Dunes RV Park and
Campground and Union Pacific
Railroad track
494 Air Park Drive, Oceano Oceano Campground
561 Air Park Drive, Oceano Oceano County Airport
1600 Aloha Place, Oceano SSLOCSD WWTP
AWPF = advanced water purification facility; IW = injection well; MW = monitoring well; PB = Pismo Beach production well; SSLOCSD = South San Luis Obispo County Sanitation District; WWTP = wastewater treatment plant Project Description
5 Figure 1 Project Components Full Extent
6 Figure 2 Project Components Focused Extent
Project Description
7 Figure 3 General Plan Land Use Designations of Project 8 Figure 4 Zoning Designations of Project Components
Project Description
9 Figure 5 Coastal Development Permit Authority
10 1.4 Description of Project
The proposed project consists of the following: an AWPF complex; purified water distribution, secondary effluent, concentrate, and sewer pipelines; injection and monitoring wells; a pump station; and a new production well. The water produced by the project and injected into the groundwater basin would be extracted via existing production wells for the Cities of Pismo Beach, Grover Beach, and Arroyo Grande, resulting in increased groundwater pumping from existing production wells within the limits of the existing SMGB Adjudication Agreement. Each of these project components is described below.
Advanced Water Purification Facility Complex
The AWPF complex would include an AWPF building, an equalization tank, a pump house, outdoor chemical storage, and a new production well, all of which would all be constructed on the same parcel in Grover Beach at the southern ends of Huber Street and Barca Street. A conceptual site layout for the AWPF is shown in Figure 6 and the components are described in the following sections.
Figure 6 AWPF Conceptual Site Layout
Project Description
11 Advanced Water Purification Facility
The AWPF would treat flows from the Pismo Beach WWTP and the SSLOCSD WWTP. The proportion of the AWPF source water that each of these flows comprises would be determined based on the operational needs of the project and the need for supplemental water for the participating agencies, among other factors. The AWPF would be designed with an initial influent and treatment capacity of up to 1.3 million gallons per day (mgd) and a final influent and treatment capacity of 5.4 mgd. During Phase I, the AWPF would receive and treat secondary treated effluent flows from the Pismo Beach WWTP, and during Phase II, the AWPF would receive and treat secondary treated effluent flows from both the Pismo Beach and SSLOCSD WWTPs. The AWPF could initially produce up to 1.0 mgd of advanced purified water with a final production capacity of 4.0 mgd.1 Advanced treatment would add several additional treatment steps to further purify water from the Pismo Beach WWTP and SSLOCSD WWTP. Additional treatment steps include microfiltration (MF), reverse osmosis (RO), and ultraviolet (UV) disinfection with advanced oxidation. The first step in the advanced treatment process is MF, which filters the wastewater that has already undergone secondary treatment through a physical membrane barrier with very small pores to remove turbidity, particles, and microorganisms. These pores range in size depending on the level of filtration; MF typically has a pore diameter of 0.1 micrometer ( 00th the diameter of a human hair, and the smallest size of bacteria is ap 00th the diameter of a human hair. MF removes very small particles and prepares the water for the next step of RO. The MF membranes are permeable and retain suspended particulates, including bacteria, protozoa, and some organics and viruses, thereby removing these constituents from the water. The MF membranes are designed to adapt to water quality conditions and flow with automatic adjustments to the filter system, which saves energy, chemical use, and manpower. Figure 7 provides an illustrated example of the MF process.
From the MF component, the water travels downstream to the RO component. RO removes dissolved solids, organic contaminants, sugars, salts, and sub-micron particles and pathogens, including viruses, bacteria, and protozoa, from the water. It also uses a physical membrane barrier with pore sizes that range from 0.02 Figure 8 provides an illustrated
example of the RO process. Unlike MF, RO produces a clean water stream (permeate) and a wastewater stream (concentrate). This means that not all the water is recovered from this process as permeate water. A percentage of the water becomes concentrate (typically about 10 to 30 percent), which contains a higher concentration of the dissolved particles than were in the source water flow.
This concentrate will ultimately be discharged to the ocean through the existing ocean outfall that currently receives all flows from the Pismo Beach and SSLOCSD WWTPs. While the concentrate stream is more concentrated than typical drinking water, it is still much less salty than ocean water or concentrate from ocean desalination facilities.
After the dissolved solids have been removed, the water that passed through the RO membranes is of very high quality and is ready for the UV disinfection/advanced oxidation treatment process. The UV disinfection component provides additional treatment by oxidizing trace chemical pollutants that may have passed through the MF/UF and RO stages. Advanced oxidation uses UV light and oxidation chemicals to initiate a series of chemical reactions that break down compounds in the water that cannot be broken down by biological treatment or removed using the membranes. Figure 9 provides 1 The difference between influent and production flows from the AWPF are a result of the water losses that occur over the course of several steps of treatment processes, which are described in detail below. 12 an illustrated example of the UV/advanced oxidation treatment process. A conceptual drawing of the overall treatment process is shown in Figure 10.
In addition to the advanced treatment components, the AWPF building would include staff support facilities including office space, locker rooms, restrooms, file storage, a break room and kitchen, and meeting areas.
Equalization Tank, Chemical Storage Area, and Pump House The project would involve construction of an aboveground equalization tank as part of the AWPF complex, providing greater capacity and operational flexibility to the AWPF. The 0.4 million gallons of storage is required to store secondary treated effluent from the Pismo Beach and SSLOCSD WWTPs prior to advanced purification in the AWPF, allowing operations staff to address fluctuations in flow from the WWTPs without impacting the flow rate to the AWPF. Pumps would provide the energy required to convey the secondary treated effluent through the advanced treatment processes. The pumps to move water from the equalization tank through the MF filters would be housed in a standalone building next to the equalization tank in a rectangular, cast-in-place concrete building to limit noise and corrosion due to weather.
The advanced treatment process would require the use of multiple different chemicals. These chemicals would be stored in bulk tanks with secondary containment along the south of the AWPF site. The tanks would be designed to allow for full deliveries from chemical suppliers, and the chemicals would be piped to various parts of the treatment process.
Purified Water, Secondary Effluent, Concentrate, and Sewer Pipelines and Pump Station
Pipelines would be installed along the alignments shown in Figure 1 and Figure 2. These pipelines would accomplish five purposes: 1) convey secondary treated effluent from the Pismo Beach WWTP from the existing Pismo Beach outfall pipeline to the proposed AWPF; 2) convey secondary treated effluent from the SSLOCSD WWTP to the proposed AWPF; 3) convey purified water from the proposed AWPF to the injection wells; 4) convey concentrate from the proposed AWPF to the existing WWTP discharge pipeline; and 5) convey wastewater from the AWPF and backwash water from injection wells to the sanitary sewer system. The pipelines would range in size from approximately 6 to 24 inches. In addition, a new pump station would be constructed at the SSLOCSD WWTP to pump secondary treated effluent to the AWPF.
Groundwater Injection and Monitoring Wells
Seven injection wells would be installed at five locations throughout the project area, as shown in Figure 1 and Figure 2. Two alternative injection well locations are shown on these figures due to ongoing siting and design efforts; however, only five of the locations would be utilized. The injection wells would each require up to approximately 4,000 square feet of land. Equipment associated with injection wells would be primarily aboveground for those on private property and primarily belowground for those on public property. Each injection well would be approximately 12 inches in diameter and would be constructed of 316L stainless steel casing. Each injection well would be capable of injecting approximately 500 acre-feet per year (AFY). The advanced purified water would be injected at a depth of approximately 160 to 680 feet below ground surface. Injection wells would include piping and infrastructure such as electrical panels, control panels, storage facilities, and water storage tanks.
Project Description
13 Figure 7 Conceptual Microfiltration Process Detail
Source: Water Systems Consulting
14 Figure 8 Conceptual Reverse Osmosis Process Detail
Source: Water Systems Consulting
Project Description
15 Figure 9 Conceptual Ultraviolet/Advanced Oxidation Process Detail Source: Water Systems Consulting
16 Figure 10 Conceptual Advanced Treatment Process
Project Description
17 The injection well network would be accompanied by a network of nested monitoring wells at eleven locations throughout the project area, as shown in Figure 1 and Figure 2. Four alternative monitoring well locations are shown on these figures due to ongoing siting and design efforts; however, only 11 of the locations would be utilized. Nested monitoring wells would each include two to three well casings constructed of polyvinyl chloride that would extend to varying depths up to 675 feet. Each monitoring well would have a surface footprint of approximately 25 square feet and would be equipped to measure and monitor water level and water quality. Monitoring wells would be flushmounted or encased in a protective casing that extends several feet above ground. Under Phase I, a total of up to 900 AFY of advanced purified water would be injected into the groundwater basin, and under Phase II, a total of up to 3,500 AFY of advanced purified water would be injected into the groundwater basin.
Monitoring well MW-3A/3B and a test injection well were constructed in 2021 in the southern portion of the County of as part of a preliminary hydrogeological investigation of the physical and technological constraints and opportunities in the project area. MW3A/3B would continue to operate as a monitoring well under the proposed project. The test injection well has the potential to be converted to an operational injection well and serve as part of the to land use permitting constraints, conversion of the
test injection well to an operational injection well is not proposed at this time.
Production Wells
Existing production wells for the Cities of Pismo Beach, Grover Beach, and Arroyo Grande would be able to extract the injected advanced purified water. The project would involve increased pumping at these wells, but would not involve modification of these existing production wells or any associated ground disturbance. Figure 1 shows the existing production wells that are anticipated to be used.
Between 2013 and 2021, NCMA agencies pumped between approximately 613 and 1,423 AFY, which is approximately 15 to 33 percent of their total allocation for urban groundwater uses of 4,330 AFY (NCMA 2019). Under Phase I, the NCMA agencies would potentially increase groundwater pumping up to approximately 2,500 AFY. Under Phase II of the proposed project, the NCMA agencies would potentially increase groundwater pumping up to their full allocation for urban uses of 4,330 AFY.
While the project would lead to increased groundwater pumping over recent rates, groundwater pumping will still be below historical (i.e., 2009) levels and would continue to be subject to the SMGB Adjudication Agreement. For the past two decades, NCMA agencies have implemented monitoring and adaptive management strategies to evaluate groundwater supplies and respond to varying yearto-year climatic and groundwater conditions. To some extent, the project would alleviate climatic pressures on the NCMA by providing a reliable source of groundwater recharge. Nevertheless, this ongoing adaptive management program would continue to occur under the proposed project and may include, but would not be limited to, modifying the quantities of water injected at each injection well, modifying or reducing the quantity of water extracted from NCMA production wells, and modifying which NCMA production wells are extracting water in response to varying year-to-year climatic and groundwater conditions.
One new production well would be constructed by the City of Pismo Beach at the AWPF site to replace an existing well that is failing. The City of Pismo Beach would own and operate this new production well. The new production well would include aboveground components typical of production wells, including piping, control systems, a sunshade, storage facilities, a pump and motor, and security fencing/walls. The well pump would be submersible and therefore would not generate substantial noise.
18 Construction Activities
Project construction would occur in two main phases. Phase I would include construction of four injection wells (IW-1, IW-2A, IW-3, and IW-5A), eleven monitoring wells, one production well, the pipeline conveying Pismo Beach effluent to the AWPF, the AWPF concentrate pipeline, the purified water distribution pipelines, and the AWPF complex with its initial production capacity (1.0 mgd of produced water) designed to treat flows from the Pismo Beach WWTP. Phase II would include construction of the remaining three injection wells (IW-2B, IW-4, and IW-5B), purified water pipelines to connect the new wells to the existing purified water distribution system, the pipeline conveying SSLOCSD WWTP effluent to the AWPF, and expansion upgrades to the AWPF complex to achieve its final production capacity (4.0 mgd of produced water). Although it would not be utilized in Phase II, the effluent pipeline from the SSLOCSD WWTP to the AWPF could be constructed in Phase I to take advantage of cost efficiencies of installing two pipelines in parallel (with the purified water pipeline from the AWPF to IW-5A) and to minimize local impacts from construction. Construction of the project components is anticipated to last a total of approximately 24 months for Phase I and approximately 15 months for Phase II. During the construction period, portions of the project area would be closed to public access.
Injection, Monitoring, and Production Wells and Pump Station Construction activities would occur from 7:00 a.m. to 7:00 p.m., Monday through Friday except for a three-week period for each well, during which well drilling activities would occur for 24 hours per day, Monday through Sunday. Temporary lighting would be required during 24-hour drilling activities and would consist of several lights adhered to the mast of the drill rigs that would be pointed downward and portable lights that would be placed around the working areas.
Pipelines
Construction methods for the proposed pipelines would predominantly involve open trenching, with augur boring or horizontal directional drilling methods used as needed. Trenches would be excavated to approximately six feet in depth and would be backfilled after pipeline installation.
AWPF Complex
To accommodate the AWPF complex, the area would likely need to be graded to provide a level base for the AWPF and appurtenant structures, to provide site access, and to provide appropriate stormwater drainage.
Site Access
Site access at the AWPF complex would be provided via an entrance gate or gates through the AWPF complex fencing. Construction of the project components, including the pipelines and the injection and monitoring wells, would result in temporary access restrictions along public roadways throughout the project area.
Operation and Maintenance
The proposed project would require approximately 15 employees, including operators, electricians, mechanics, and administrative staff, that would work at the AWPF complex. Operation and maintenance of the injection, monitoring, and production wells would require weekly visits for inspections, monitoring of pressures, cleaning out well casings, removing microbial build-up, and Project Description
19 backflushing. Operation and maintenance of the pipelines would require inspections of pipeline and exercising valves every six months. Chemical deliveries to the AWPF complex would occur approximately eight times per month.
1.5 References
Northern Cities Management Area (NCMA) Technical Group. 2019. Northern Cities Management Area 2018 Annual Monitoring Report. April 24, 2019. https://ncsd.ca.gov/wpcontent/uploads/2020/07/NCMA-2018-Annual-Report_Final_201905071635576846.pdf (accessed December 2022).
Pismo Beach, City of. 2016. 2015 Urban Water Management Plan for the City of Pismo Beach. June 29, 2016. http://www.pismobeach.org/DocumentCenter/View/3785/Urban-Water-MgmtPlan---2015?bidId= (accessed December 2022).
Agenda Item No. 8
CITY COUNCIL STAFF REPORT
TO: Honorable Mayor and City Council DATE: January 23, 2023 FROM: Matthew Bronson, City Manager
PREPARED BY: Kristin Eriksson, Deputy City Manager
John Peters, Chief of Police
SUBJECT: Contract with San Luis Obispo County for Animal Care and Control Services for FY 2022-25
RECOMMENDATION
Adopt a Resolution authorizing a three-year contract with the County of San Luis Obispo for the continued provision of Animal Care and Control Services through June 30, 2025.
BACKGROUND
State law requires that the City provide a certain level of animal care and control services within its borders. For many years, the City has contracted with the County of San Luis Obispo for the provision of animal care and control services along with other cities in the county. This is the only animal control and care service available in the county and all cities in the county contract with San Luis Obispo County for this service.
The Police Department administers the contract on behalf of the City. The current three-year contract with the County expired on June 30, 2022 though the services have continued pending approval of a new contract. Contract costs are increasing from $71,664 for FY 2021-22 to $81,877 for FY 2022-23 due mainly to increased labor costs and other increases to the County’s costs of providing services. The costs for the remaining two years will be determined annually based on the cost for services in each of the previous years. The County shall use a service-based methodology for determining city service fees based on four key facets of Animal Services’ operations including Field Service, Licensing, Shelter Operations, and Education Service.
The proposed contract provides for the provision of Animal Care and Control services to the City for three years through June 30, 2025. Services include, but are not limited to:
• Sheltering and medical care of stray, owner surrendered, confiscated, and quarantined household animals.
• Reunification of sheltered animals with owners or adopted into new homes. • Receipt and publication of lost and found animal reports. • Response to calls for service from the Police Department or residents for stray or loose animals, dangerous or vicious animals, bite and neglect/abuse investigations, potential rabies exposure investigations and quarantines, pick up of deceased animals. • Regulation of breeders and sales of domestic animals. • Animal-related nuisance investigation.
• Enforcement of state and local animal-related laws.
Staff proposes that the Council approve the attached contract which would continue animal care and control services by the County through June 30, 2025.
Staff Report: FY 2022-25 Animal Control Services Contract Page 2 January 23, 2023
FISCAL IMPACT
The contract fee for FY 2022-23 is $81,877 and the remaining two years will be based on the cost analysis as outlined in this report. Funding is provided in the City’s operating budget.
ALTERNATIVES
The City Council has the following alternatives to consider:
1. Adopt a Resolution approving the three-year contract with the County of San Luis Obispo for the continued provision of Animal Care and Control Services through June 30, 2025 in the amount of $81,877 for the first year; or
2. Do not adopt Resolution; or
3. Provide alternative direction to staff.
PUBLIC NOTIFICATION
The agenda was posted in accordance with the Brown Act.
Attachments
1. Resolution
2. Animal Services Contract
Attachment 1
RESOLUTION NO. 23-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GROVER BEACH,
CALIFORNIA APPROVING THE CONTRACT FOR ANIMAL CARE AND
CONTROL SERVICES WITH THE COUNTY OF SAN LUIS OBISPO
WHEREAS, the City’s current agreement with the County for animal services expired on June 30, 2022 with services continued pending approval of an updated agreement; and WHEREAS, the County informed City representatives that the County’s current fees would need to increase, given increased costs of providing services; and WHEREAS, the City has incorporated in Chapter 5, of Article III, of the Grover Beach Municipal Code, provisions that are in conformity with and not in substantial conflict or variation with County Code Title 9, and the County shall not append or modify that code without consulting with the City; and
WHEREAS, this Resolution supersedes Resolution No.19-24 approving the Animal Services Contract ending June 30, 2022; and
WHEREAS, the new Animal Services Contract will be for a three year period from July 1, 2022 to June 30, 2025.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Grover Beach does hereby:
1) Approve the Contract for Animal Care and Control Services; and 2) Authorize the Mayor of the City of Grover Beach to execute it on behalf of the City.
Upon motion by Council Member , second by Council Member , and on the following roll call vote:
AYES: Council Members
NOES: Council Members –
ABSENT: Council Members –
ABSTAIN: Council Members –
the foregoing Resolution was PASSED, APPROVED, and ADOPTED at the Regular Meeting of the City Council of the City of Grover Beach, California this 23rd day of January 2023.
KAREN BRIGHT, MAYOR
Attest:
WENDI SIMS, CITY CLERK
**DRAFT**
CONTRACT FOR
ANIMAL CARE AND CONTROL SERVICES
THIS CONTRACT, entered into by and between the County of San Luis Obispo, a public entity the State of California, ("County") and, the City of Grover Beach, an incorporated city in the State of California, ("City").
WITNESSETH:
WHEREAS, County has established the Division of Animal Services to provide animal care and control functions including the enforcement of the ordinances of San Luis Obispo County Code Title 9 and of California state codes pertaining to the care, keeping, and management of animals; and
WHEREAS, County, through Animal Services, maintains and operates an animal shelter and a humane education program; and
WHEREAS, City is desirous of contracting with County for the provision of such services;
NOW THEREFORE, in consideration of the covenants, conditions, agreements, and stipulations set forth herein, the parties hereby agree that County shall perform the services described herein for the compensation set forth herein, subject to the terms and conditions set forth herein.
1. Services. The parties agree to perform the services described in Exhibit A, attached hereto and incorporated herein by reference as if set forth in full at this point.
2. Compensation. The parties agree to the compensation described in Exhibit B, attached hereto and incorporated herein by reference as if set forth in full at this point.
3. Duration. The parties agree to the duration described in Exhibit C, attached hereto and incorporated herein by reference as if set forth in full at this point.
4. General Conditions. The parties agree to the general conditions described in Exhibit D, attached hereto and incorporated herein by reference as if set forth in full at this point.
5. Notices. Notices required in this contract shall be provided to:
COUNTY
Eric Anderson, DVM
Animal Services Manager
885 Oklahoma Ave.
San Luis Obispo, CA 93406
CITY
John Peters
Chief of Police
711 Rockaway Ave
Grover Beach, CA 93433
Attachment 2
IN WITNESS WHEREOF, County and Contractor have executed this Contract on the day and year set forth below.
CITY OF GROVER BEACH
An Incorporated City in the State of California
By: _____________________________________________ Date:______________________ Karen Bright, Mayor
By: _____________________________________________ Date:______________________ Wendi Sims, City Clerk
Approved as to form and legal effect:
DAVID HALE
CITY ATTORNEY
By:_________________________________ Date:_______________________ David Hale, City Attorney
COUNTY OF SAN LUIS OBISPO,
A Public Entity in the State of California
By: _________________________________ Date: _______________________ Chair, Board of Supervisors
ATTEST:
WADE HORTON
Ex-Officio Clerk of the Board of Supervisors
By: _______________________________
Deputy Clerk
Approved as to form and legal effect:
RITA L. NEAL
COUNTY COUNSEL
By: _______________________________ Date: _______________________ Deputy County Counsel
CONTRACT FOR
ANIMAL CARE AND CONTROL SERVICES
EXHIBIT A - SCOPE OF SERVICES
1. County Obligations. The County shall perform the following duties:
a) ShelterServices
i) Maintain, or cause to be maintained, an animal shelter whereat stray, owner surrendered, confiscated, quarantined and custodially impounded household pets are received and provided with appropriate care, housing, and shelter services in accordance with state regulations, local ordinances, and policies governing the humane treatment of such animals.
ii) Provide services allowing sheltered animals to be returned to their owners, adopted into new homes, or to be humanely euthanized.
iii) Provide for the receipt and publication of lost and found animal reports. iv) Provide services for the humane euthanasia of household pets and for the disposal of their remains.
b) Field Services
i) Receive and respond to public calls for service related to alleged violations of local or state codes pertaining to the care, keeping, treatment, and management of animals.
ii) Provide for the response to any of the following circumstances 24 hours a day, seven days a week:
(1) Domestic animals posing an active and present threat to public safety. (2) Domestic animals which are severely injured, sick, or in eminent risk and whose owner is unknown or unavailable.
(3) Domestic or wild animal demonstrating signs of possible rabies infection. (4) Calls for assistance from law enforcement or emergency response personnel. (5) Reported animal bites where the animal remains in the area unconfined and whose owner is unknown or unavailable.
(6) Loose livestock roaming on roadways or other public areas.
iii) Provide for the response to any of the following during Animal Services' normal business hours:
(1) Pick-up and impoundment of unlimited numbers of stray confined domestic animals.
(2) Pick-up and disposal of unlimited numbers of dead domestic animals from roadways, parks, and other public areas.
(3) Pick up and transfer to shelter of owned animals for surrender or euthanasia. (4) Pick up of dead owned animals for disposal.
iv) Provide for the necessary medical treatment and emergency care for domestic animals picked up by Animal Services personnel and for those domestic animals presented directly to veterinarians by private citizens and emergency response personnel.
v) Provide for the receipt, processing and investigation of animal bite reports as well as the subsequent quarantine of animals in accordance with state codes pertaining to rabies control.
vi) Request assistance from the San Luis Obispo County District Attorney's Office Bureau of Investigations when an animal bite results in significant injury causing death or likely to cause death or in any case Animal Services believes may require significant criminal investigation beyond the experience of Animal Services Officers.
vii) Receive and respond to reports of animals, domestic or wild, which are suspected to be rabid or to have been exposed to rabies infection and attempt to affect their capture. Captured animals will be processed in accordance with state codes pertaining to rabies control.
viii) Receive and process all applications related to the keeping and sale of household pets; inspect and regulate permitted operations in accordance with local and state codes.
ix) Provide for the recording, investigation, administrative hearings, and issuance of findings and orders related to animal nuisances, animal seizures or confiscations, and dangerous or vicious animals. Nuisances which remain unresolved following the issuance of an abatement order will be processed to court through the City Attorney’s office. This provision does not waive, impair or affect the prosecutorial discretion of the City Attorney to take matters to court.
x) Assist in the preparation and filing of court documents related to the civil and/or criminal prosecution of cases involving violation of municipal codes pertaining to the care, treatment, and keeping of domestic animals. xi) Provide for the preparation, filing and civil or criminal prosecution of cases involving violations of California state codes pertaining to the care, treatment, and keeping of domestic animals.
c) Reporting: Provide to the City bi-annual service activity and financial reports reflecting field services, licensing, shelter operations, and humane education programs. Reports will detail this information for both the individual quarter and year-to-date. d) Collaboration: Participate collaboratively with the City in regards to matters impacting the provision of animal care and control services. County shall not append or modify the provisions of Title 9 of the San Luis Obispo County Code without having first consulted with the City.
2. City Obligations. The City shall perform the following duties:
a) Ordinance Conformity: Adopt, either by direct incorporation in the municipal code or by way of reference, animal control ordinances which are in conformity to and are not in substantial conflict or in variation from Title 9 of the San Luis Obispo County Code
b) Prosecution of Municipal Code Violations: Through the City Attorney, provide for the preparation, filing and civil or criminal prosecution of cases involving violation of municipal codes, pertaining to the care, treatment, and keeping of animals, including all such codes incorporated into the municipal code by way of reference. c) Assistance: Provide such assistance and support to Animal Services personnel as that may be reasonably necessary to safely and effectively execute the operations required by this contract within the City limits.
3. Animal Care and Control Coordination Group: The County and City agree that Animal Services is a shared interest of all parties and that all participating jurisdictions will share in the cost and revenue generated based on actual costs and fees generated in each jurisdiction. Further, policy-setting and procedure development will happen in a collaborative manner, with all participating jurisdictions having input into the best way to conduct these services in San Luis Obispo County.
To coordinate efforts, the participating jurisdictions, including the City and County agree to meet and confer periodically to discuss current issues as they relate to the fiscal and practical application of this contract, along with other potential items identified by the group. Such meetings shall be coordinated by the Health Agency Director from time to time as necessary, but no less than once quarterly.
This group commits to a goal of reducing animal intakes and total animal nights by an average of 5% annually for the next five years while maintaining the compassionate and responsible provision of services and improving Animal Services revenues to decrease the net cost of services. The targeted reductions are to be accomplished primarily by reducing the need for services and the costs of those services, not by reducing or denying needed services.
As part of this commitment, the County agrees to develop performance benchmarks and communicate them quarterly to the group on the following:
a) Cost of Services/per Capita (by City) over time.
b) Cost of services/per City over time.
c) Number of Full-Time Equivalent (FTE) positions within Animal Control over time. d) Number of field FTE within Animal Control over time. e) Geographical Information Service (GIS) heat maps of calls for service over time by City (requested development from County IT Department, maps to be provided when available).
f) Average response times by call types over time by City. g) Percentage of animals licensed by the City over time. h) Other data points charted out over time that were used to spread out the Animal Shelter costs.
In the first quarter of year one of this contract, the group will propose Ordinance updates aimed at lowering domestic animal populations and costs and increasing animal services related revenues. The County agrees to present the collaborative Ordinance updates for consideration by the County Board of Supervisors. The City agrees to present the Ordinance updates for consideration by their City Council.
CONTRACT FOR
ANIMAL CARE AND CONTROL SERVICES
EXHIBIT B - COMPENSATION
1) First Year Service Fee: The City agrees to pay to the County the amount of $81,877 for services provided under this Contract during the first year of service. 2) Subsequent Years’ Service Fee: The County shall compute on an annual basis a service fee assessed to the City for services provided under this Contract. 3) Timing of Service Fee: The County shall calculate annual service fees and provided them to the City prior to April 15th of each year, with service fees becoming effective on July 1st of that year. No further action by either party is necessary to implement new fees in subsequent years.
4) Service Fee Methodology: The County shall use a service-based methodology for determining city service fees. The service-based methodology shall be based on four key facets of Animal Services' operations:
• Field Service
• Licensing
• Shelter Operations
• Education Services
a) Determination of Cost of Service - The cost of providing services to the City will be calculated by determining the average percentage of service allocated to the City over the preceding three years for each of the four facets of operations and multiplying this percentage against Animal Services operational cost for each facet. Combined, this then represents the City's total service cost in proportion to the County and all other contracting parties.
b) Credit for Fees - The average annual revenue generated from fees or fines assessed directly to residents of the City by Animal Services over the preceding three years will be applied against the City's total service cost.
c) Determination of Service Fee - The fee assessed to the City for provision of services outlined in this contract shall be determined by subtracting the average revenue as determined by item 4b of this exhibit from the average cost of service as determined by item 4a of this exhibit.
5) Billing: County shall bill City for contracted services in quarterly increments. City shall remit payment to the County within thirty (30) days of receipt of billing.
CONTRACT FOR
ANIMAL CARE AND CONTROL SERVICES
EXHIBIT C - DURATION
1) Effective Date: This contract shall be effective July 1, 2022, or fifteen (15) days following of the date of the signature of the County, whichever is later. The County shall be the last to sign this contract.
2) Service Date: City and County acknowledge that the services provided under this contract are a continuation of those established during the preceding contract term and that these services may have been provided uninterruptedly between July 1, 2022, and the date of execution by the County in order to ensure the interest of public service. a) Both City and County expressly and retroactively authorize the provision of these services.
b) For the purposes of billing and determination of the First Year Service Fee as provided in Exhibit B, the first year of service will be presumed to have begun on July 1, 2022. 3) Duration: The term of this Contract shall expire June 30, 2025, unless terminated sooner as provided in Exhibit D.
CONTRACT FOR
ANIMAL CARE AND CONTROL SERVICES
EXHIBIT D - GENERAL CONDITIONS
1) Termination: Either party may terminate this contract at any time by giving the other party thirty (30) days written notice of termination. Termination for convenience shall have no effect upon the rights and obligations of the parties arising out of any services provided occurring prior to the effective date of such termination. County shall be paid for all work satisfactorily completed prior to the effective date of termination. In the event that the contract is terminated prior to the conclusion of a quarterly billing cycle, the City shall remit to the County a prorated amount based upon the number of days of service relative to the total number of days in the billing cycle.
2) Indemnification: Nothing in the provisions of this Contract is intended to create duties or obligations to, or rights in third parties not party to this contract or affect the legal liability of either party to contract, by imposing any standard of care respecting the regulation and enforcement of laws regarding animals different from the standard of care imposed by law.
It is understood and agreed that neither City, nor any officer or employee thereof is responsible for any damage or liability occurring by reason of anything done or omitted to be done by the County under or in connection with any work, authority or jurisdiction delegated to the County under this Contract. It is also understood and agreed that pursuant to Government Code 895.4, County shall defend, indemnify and save harmless the City, all officers, and employees from all claims, suits or actions of every name, kind, and description brought forth or on account of injuries or death of any person or damage to property resulting from anything done or omitted to be done by the County under this Contract except as otherwise provided by Statute.
It is understood and agreed that neither County nor any officer or employee thereof, is responsible for any damage or liability occurring by reason of anything done or omitted to be done by the City under or in connection with any work, authority or jurisdiction delegated to the City under this Contract. It is also understood and agreed that pursuant to Government Code Section 895.4, the City shall defend, indemnify and save harmless the County, all officers and employees from all claims, suits or actions of every name, kind and description brought forth on account of injuries or death of any person or damage to property resulting from anything done or omitted to be done by City under connection with any work, authority or jurisdiction delegated to the City under this Agreement except as otherwise provided by Statute.
3) Notices: Any notice, payment, statement, or demand required or permitted to be given hereunder by either party to the other shall be affected by personal delivery in writing or by mail, postage prepaid. Mailed notices shall be addressed to the parties at the addresses appearing below, but each party may change its address by written notice in accordance with this section. Mailed notices shall be deemed communicated as of three days after mailing.
Notices for County shall be addressed to:
Eric Anderson
Animal Services Manager
885 Oklahoma Ave.
San Luis Obispo, California 93406
Notices for Contractor shall be addressed to:
John Peters
Chief of Police
711 Rockaway Ave Grover
Beach, CA 93433
4) Status of the Parties' Officers/Employees/Agents: Neither party’s officers, employees, agents, partners, other contractors or subcontractors shall be deemed to be employees of the other party at any time. Nothing in this contract shall be construed as creating a civil service employer - employee relationship or a joint venture relationship. No officer, employee, agent, partner, other contractor or subcontractor of the other party shall be eligible for membership in or receive benefits from any plan for hospital, surgical, or medical insurance, or be eligible for membership in any retirement program, paid vacation, paid sick leave, other leave, with or without pay, collective bargaining rights, grievance procedures, appeals to the Civil Service Commission or any other benefits which inures to or accrues to an employee of the other party. The only performance and rights due the other party are those specifically stated in this contract. 5) Governing Law and Venue: This Contract shall be governed by and construed in accordance with the laws of the State of California. Additionally, this contract has been formed and shall be performed in San Luis Obispo County; the venue for any legal action on the contract shall be in San Luis Obispo County.
6) Entire Agreement: This Contract embodies the complete agreement of the parties hereto, superseding all oral or written previous and contemporary agreements between the parties relating to matters herein; and except as otherwise provided herein, cannot be modified without the prior written agreement of the parties.
7) Severability: In case any one or more of the provisions contained in this Contract shall for any reason be held to be invalid, illegal, or unenforceable in any respect, such invalidity, illegality, or unenforceability shall not affect any other provision thereof and this Contract shall be considered as if such invalid, illegal, or unenforceable provision had never been contained in this Contract.
8) Successors and Assigns: This Contract shall be binding upon and insure to the benefit of the parties hereto and their respective heirs, executors, administrators, successors and, except as otherwise provided in this Contract, their assigns. 9) Captions: The captions to the various clauses of this Contract are for information purposes only and shall not alter the substance of the terms and conditions of this Contract. 10) Authorization: Each of the parties represents and warrants to the other that this Contract has been duly authorized by all necessary corporate or governmental action on the part of the representing party and that this Contract is fully binding on such party.
Agenda Item No. 9
CITY COUNCIL STAFF REPORT
TO: Honorable Mayor and City Council DATE: January 23, 2023 FROM: Matthew Bronson, City Manager
PREPARED BY: Greg Ray, Public Works Director/City Engineer Erin Wiggin, CIP Manager
SUBJECT: Award of Construction Contract for Measure K-14 Street Improvements for CIP 2295-15 (Portions of N. 6th, Charles Street, Manhattan Avenue, Seabright Avenue, S. 7th Street and S. 10th Street)
RECOMMENDATION
Award the contract for construction of CIP 2295-15 as part of the Measure K-14 Street Rehabilitation Program to The J.F. Will Company in the amount of $731,820.49 for the Base Bid; authorize the City Manager to sign and affirm change orders up to an aggregate of $110,000; and authorize the Mayor to execute the contract on behalf of the City.
BACKGROUND
The Council identified Street and Other Capital Improvements as one of the Major City Goals for FY 2022-23. Voters approved Measure K-14 in November 2014 which authorizes the sale of up to $48 million in bond funds for repair of residential streets. The first 14 Measure K-14 funded projects are complete and have provided comprehensive maintenance and repair of nearly 260 City blocks which represents over 65% of all local City streets. The next Measure K-14 street project is CIP 2295-15 which includes surface treatment and concrete improvements of approximately 13 blocks on portions of S. 7th Street, S. 10th Street, Seabright Avenue, Charles Street and N. 6th Street. The City hired design consultant AKA Engineering to develop the project bid documents which depict the street improvements and mandated accessibility upgrades.
Bids for CIP 2295-15 were opened on January 12, 2023. The City received five bids ranging from $731,820.49 to $918,909.58 compared with the Engineer’s Estimate of approximately $530,000.
While the bids are significantly higher than the estimate, four of the five bid prices were close to the low bid price (see Attachment 1) which affirms that the bids accurately reflect the current cost to complete the work. Staff has reviewed the bids compared to the estimate and the difference in project costs can be attributed to several factors including increased costs for labor intensive bid items, material costs and annual cost increases with the new year.
The lowest responsive and responsible bidder is the J.F. Will Company from Santa Maria with a bid of $731,820.49. Staff has completed a review of The J.F. Will Company’s, qualifications and capability to complete the project and is recommending the Council award the construction contract to them. Pending the Council’s award of construction contract, preliminary construction on this project is expected to begin in March 2023 (weather permitting). A more detailed and accurate project schedule will be determined following award of the construction contract.
Staff Report: Award of Construction Contract Measure K-14 (CIP 2295-15) Page 2 January 23, 2023
FISCAL IMPACT
This project is funded primarily with Measure K-14 funds aside from $33,000 from the General Fund for ADA improvements, $16,000 from Gas Tax funds as part of the sidewalk infill costsharing program, and $40,000 from the Water Fund for water infrastructure improvements. The total project cost includes the lowest bid plus contingency as identified above for a total of $841,820. Staff is recommending the Council award to The J.F. Will Company in the amount of $731,820.49 and authorize the City Manager to approve the construction contract and construction management change orders, if necessary, up to an additional $110,000.
ALTERNATIVES
The Council has the following alternatives to consider:
1. Award the contract for construction of CIP 2295-15 as part of the Measure K-14 Street Rehabilitation Program to The J.F. Will Company in the amount of $731,820.49 for the Base Bid; authorize the City Manager to sign and affirm change orders up to an aggregate of $110,000; and authorize the Mayor to execute the contract on behalf of the City; or
2. Delay award of the project and provide additional direction to staff; or
3. Reject all bids, modify the project, and re-advertise for bids as soon as possible.
PUBLIC NOTIFICATION
The agenda was posted in accordance with the Brown Act.
Attachments
1. Bid results
2. Map of streets included in CIP 2295-15
Bid Opening Date: Thursday, January 12, 2023 @ 2:00 p.m.
Bids for: Measure K-14 Street Rehabilitation & Repair Project_CIP 2295-15 & CIP 3003 Sealed Bids Received from:
No. Company Name & Address Total Base Bid
(Page 7)
1 JOHN MADONNA CONSTRUCTION CO., INC. P.O. Box 5310 San Luis Obispo, CA 93403 $737,600.80
2 THE J.F. WILL COMPANY, INC. 2640 Industrial Parkway, Suite 100 Santa Maria, CA 93455 $731,820.49
3 JJ FISHER CONSTRUCTION, INC. P.O. Box 2219 Nipomo, CA 93444 $781,957.00 4 S. CHAVES CONSTRUCTION INC. 11545 Los Osos Valley Road, Ste. C-3 San Luis Obispo, CA 93405 $918,909.58
5 SOUZA CONSTRUCTION P.O. Box 3810 San Luis Obispo, CA 93403 $786,540.44 6 7
*Bid results are subject to verification by engineering.
City of Grover Beach Bid Opening Results
1/12/2023 1 of 1
Project #2295-15
Project identified by City Council
7/20/2020 & 4/12/21
STREET LIST:
1. Manhattan Avenue, S. 3rd St.—S. 4th St.
2. Seabright Avenue, S. 4th St.—S. 5th St.
3. Seabright Avenue, S. 9th St.—S. 12th St.
4. South 7th Street, Rockaway Ave.—
Longbranch Ave.
5. South 7th Street, Sebright Ave.—Trouville
Ave.
6. South 7th Street, Mentone Ave.—Farroll
Road
7. South 10th Street, Rockaway Ave.—
Longbranch Ave.
8. Charles Street, Margarita to Ocean View
9. North 6th Street, Ocean View to Charles
Agenda Item No. 10
CITY COUNCIL STAFF REPORT
TO: Honorable Mayor and City Council DATE: January 23, 2023 FROM: Matthew Bronson, City Manager
PREPARED BY: Deanne Purcell, Administrative Services Director SUBJECT: FY 2021-22 Annual Comprehensive Financial Report
RECOMMENDATION
Receive and file the FY 2021-22 Annual Comprehensive Financial Report.
BACKGROUND
The Annual Comprehensive Financial Report (ACFR) is a set of financial statements comprising all financial activity of the City that has been reviewed by an independent auditor contracted by the Council using accepted standards and report formats to ensure the accuracy of the City’s financial practices and overall financial condition. The Government Finance Officers Association (GFOA) best practices recommend obtaining new auditors every five years. On March 8, 2021, Council authorized staff to enter into a three-year agreement with Glenn Burdette for independent financial audit services. This is the second year that Glenn Burdette conducted the audit for the City, including financial statements, internal documents and controls for the fiscal year ending June 30, 2022.
The goal of the independent audit is to provide reasonable assurance that the financial statements of the City are free of material misstatements, whether due to fraud or error. The independent audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall financial statement presentation.
The Independent Auditors’ Report presented on page eight of the ACFR issued a clean and unmodified opinion, meaning the financial statements and other information reported in the ACFR present fairly in all material respects the financial position of the City as of June 30, 2022. Glenn Burdette also issued a letter of recommendation to management that discusses the investment in capital assets where it was noted that the net investment in capital assets component of net position is decreasing. This calculation requires all capital related debt, excluding unspent bond proceeds, be subtracted from total capital assets. Since the majority of the funds provided by Measure K-14 bond proceeds for the repair and maintenance of city streets have been expended, they are expended in the year incurred rather than being capitalized. This has caused the net investment in capital assets component of net position to become negative.
For this reason, although capitalization is not required when the expenditure is returning the capital asset to its original condition, Glenn Burdette is recommending that the City closely monitor the future condition of these street projects that may extend their total estimated useful life for possible capitalization. They further recommend that the City re-examine the capitalization policy and threshold for road repair work to be certain that all of the capital outlay activity is being Staff Report: FY 2021-22 Annual Comprehensive Financial Report Page 3 January 23, 2023
properly recognized in accordance with Generally Accepted Accounting Principles. Staff will be reviewing this auditor’s recommendation, including the current capitalization policy, and if any changes are necessary, staff will bring those to Council at a future date.
Financial Highlights
Key financial highlights for FY 2021-22 identified in the audit include:
• The Council adopted a five-year Capital Improvements Program (CIP) in June 2022 that identifies 19 projects for the next fiscal year 2023 with a budget of nearly $13 million. The largest funded category is Streets and Storm Drains which includes several Measure K-14 funded street projects with a projected cost of $3.4 million, along with funding for major street projects of $2.5 million not funded by Measure K-14 funds. • The City is in the seventh year of the multi-year Local Street Rehabilitation project funded by Measure K-14 which provides up to $48 million in bond funds for repair of residential streets over the next 25 years. As of June 30, 2022, the City has completed 13 street projects with Measure K-14 funds. Total expenditures for street projects since passage of Measure K-14 are $28.7 million with approximately $4.7 million of the total expenditures spent on street projects in FY 2021-22.
• Measure F-20, a 1 percent transaction and use tax, was approved by voters in November 2020 and became effective in April 2021. Sales tax revenue collected from this new measure was $2.4 million in FY 2021-22.
• General Fund revenues increased by 20% or $2.8 million when compared to the previous fiscal year. This result is primarily attributable to growth in the City’s tax revenues and grant funding including $1.6 million of American Rescue Plan Act funding. Although cannabis tax revenue reported a decrease of $900,000, sales tax revenue reported an increase of approximately $1.8 million in part due to the Measure F-20 sales tax and transient occupancy tax was $400,000 higher than the previous fiscal year.
• The City’s General Fund revenue and other financing sources (uses) exceeded expenditures by $1.7 million in fiscal year 2022. This positive outcome was primarily due to tax revenues (sales tax and transient occupancy tax) coming in higher than anticipated as mentioned above and lower CIP project cost, due to costs coming in lower than anticipated or not completed by the end of the fiscal year.
• The City’s General Fund continues to maintain a healthy reserve level of 40% of operating expenditures compared to the Council’s reserve goal of 25%.
Overall, the audit affirmed that the City ended FY 2021-22 in a positive financial position with higher than budgeted revenues and lower than budgeted expenditures leading to a level of reserves above the Council’s policy goal in the General Fund. Staff would still recommend caution with these reserves since these do not include the unused appropriations at the end of the FY 2021-22 in active capital improvement projects and multi-year programs. The FY 2022-23 midyear review will include an analysis of the active projects where prior unused remaining budget will be carried over to FY 2022-23 along with potential options for one-time mid-year expenditures.
Staff is presenting the FY 2022-23 mid-year financial report to the Council on February 14 along with the updated five-year General Fund financial forecast.
Staff Report: FY 2021-22 Annual Comprehensive Financial Report Page 3 January 23, 2023
A representative from Glenn Burdette will be in attendance at the meeting to answer any questions regarding the Annual Comprehensive Financial Report.
FISCAL IMPACT
There is no fiscal impact from this action.
ALTERNATIVES
The Council has the following alternatives to consider:
1. Receive and file the FY 2021-22 Annual Comprehensive Financial Report; or
2. Provide alternate direction to staff.
PUBLIC NOTIFICATION
The agenda was posted in accordance with the Brown Act.
Attachments
1. FY 2021-22 Annual Comprehensive Financial Report
2. City of Grover Beach External Communication Letter
3. Recommendations to Management
Attachment 1
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CITY OF GROVER
BEACH, CALIFORNIA
ANNUAL COMPREHENSIVE
FINANCIAL REPORT
For the Fiscal Year Ended
June 30, 2022
Prepared by
Department of Administrative Services
Presented by
Deanne Purcell, Director of Administrative Services
CITY OF GROVER BEACH
Annual Comprehensive Financial Report
Table of Contents
i
INTRODUCTORY SECTION
Letter of Transmittal .............................................................................................................................................. 1 Organization of City Government .......................................................................................................................... 5 Directory of City Officials........................................................................................................................................ 6
FINANCIAL SECTION
Independent Auditors’ Report............................................................................................................................... 7 Management’s Discussion and Analysis...............................................................................................................11 Basic Financial Statements
Government-Wide Financial Statements:
Statement of Net Position....................................................................................................................... 25 Statement of Activities ........................................................................................................................... 26 Fund Financial Statements:
Governmental Funds:
Balance Sheet ..................................................................................................................................... 28 Reconciliation of the Balance Sheet to the Statement of Net Position.............................................. 29 Statement of Revenues, Expenditures, and Changes in Fund Balance ..............................................30 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities................................................................................31 Proprietary Funds:
Statement of Net Position .................................................................................................................. 32 Statement of Revenues, Expenses, and Changes in Net Position ...................................................... 33 Statement of Cash Flows.................................................................................................................... 34 Fiduciary Funds:
Statement of Fiduciary Net Position................................................................................................... 36 Statement of Changes in Fiduciary Net Position ................................................................................ 37 Notes to the Basic Financial Statements....................................................................................................... 38 Required Supplemental Information Section
Budgetary Basis of Accounting - Note to the Required Supplemental Information............................................ 72 Budgetary Comparison Schedule – General Fund................................................................................................ 73 Budgetary Comparison Schedule – Street Rehabilitation and Repair Fund......................................................... 74 Schedule of Proportionate Share of Net Pension Liability................................................................................... 75 Schedule of Pension Contributions...................................................................................................................... 79
CITY OF GROVER BEACH
Annual Comprehensive Financial Report
Table of Contents
ii
Supplemental Information Section
Nonmajor Governmental Funds Description ....................................................................................................... 83 Combining Balance Sheet Nonmajor Governmental Funds.......................................................................... 85 Combining Statement of Revenues, Expenditures, and Change in Fund Balances – Nonmajor Governmental Funds......................................................................................................... 89 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – Nonmajor Governmental Funds:
Gas Tax Fund ........................................................................................................................................... 93 Gas Tax RMRA Fund ................................................................................................................................ 94 Public Safety Grants Fund ....................................................................................................................... 95 Park Construction Fund........................................................................................................................... 96 Transportation Impact Fees Fund ........................................................................................................... 97 Law Enforcement Impact Fees Fund....................................................................................................... 98 Administrative Impact Fees Fund............................................................................................................ 99 Fire Impact Fees Fund ...........................................................................................................................100 Storm Water Impact Fees Fund ............................................................................................................101 Wastewater Impact Fees Fund..............................................................................................................102 Parks Facilities Impact Fees Fund..........................................................................................................103 Recreation Facilities Impact Fees Fund................................................................................................. 104 Water Impact Fees Fund .......................................................................................................................105 State Mandated ADA Fund....................................................................................................................106 Subsidized Senior Transportation Fund ................................................................................................107 Local Transportation Fund ....................................................................................................................108 CDBG Non-Entitlement Fund……………………………………………………………………………………………………………109 Home Grant Fund.................................................................................................................................. 110 Underground Utilities Fund……………………………………………………………………………………………………………..111 Capital Projects Fund............................................................................................................................. 112 Combining Statement of Fiduciary Net Position – Private Purpose Trust Funds........................................ 113 Combining Statement of Changes in Fiduciary Net Position – Private Purpose Trust Funds...................... 114 Combining Statement of Fiduciary Net Position – Custodial Funds............................................................115 Combining Statement of Changes in Fiduciary Net Position – Custodial Funds..........................................116 Schedule of Debt Service Coverage………………………………………………………………………………………………………..117
CITY OF GROVER BEACH
Annual Comprehensive Financial Report
Table of Contents
iii
STATISTICAL SECTION (Unaudited)
Explanation of Statistical Section ....................................................................................................................... 118 Financial Trends Information:
Net Position by Component......................................................................................................................... 119 Changes in Net Position............................................................................................................................... 121 Fund Balances of Governmental Funds....................................................................................................... 125 Changes in Fund Balances of Governmental Funds..................................................................................... 127 Revenue Capacity Information:
Tax Revenue by Source – General Fund ...................................................................................................... 129 Net Taxable Assessed Value History............................................................................................................ 130 Assessed Value of Taxable Property............................................................................................................ 131 Direct and Overlapping Property Tax Rates ................................................................................................ 133 Principal Property Taxpayers....................................................................................................................... 135 Property Tax Levies and Collections............................................................................................................ 137 Direct and Overlapping Sales Tax Rates ...................................................................................................... 138 Taxable Sales By Category ........................................................................................................................... 139 Debt Capacity Information:
Ratios of Outstanding Debt by Type............................................................................................................ 141 Ratios of General Bonded Debt Outstanding .............................................................................................. 142 Direct and Overlapping Governmental Activities Debt ............................................................................... 143 Legal Debt Margin........................................................................................................................................ 144 Demographic and Economic Information:
Demographics and Economic Statistics....................................................................................................... 145 Full-Time Equivalent Government Employees by Function ........................................................................ 146 Operating Indicators by Function/Program................................................................................................. 147 Capital Asset Statistics by Function/Program.............................................................................................. 149
INTRODUCTORY
SECTION
• Letter of Transmittal
• Organization of City Government
• Directory of City Officials
City of Grover Beach
Mayor Jeff Lee Mayor Pro Tem Karen Bright,
Council Member Anna Miller, CounCJJ Member Robert Robert; Council Member Daniel Rushing Matthew Bronson
City Manager
December 16, 2022
To the Honorable Mayor, Members of the City Council and Citizens of the City of Grover Beach, We are pleased to present the City of Grover Beach's Annual Comprehensive Financial Repott (ACFR) for the fiscal year ended June 30, 2022. The City follows a policy of preparing a complete set of financial statements in conformity with accounting principles generally accepted in the United States of America after the end of each fiscal year. These financial statements are audited by a licensed certified public accounting firm. The financial statement audit has been completed, and we hereby issue the Annual Comprehensive Financial Report of the City of Grover Beach for the fiscal year ending June 30, 2022.
This report consists of management's representations concerning the finances of the City of Grover Beach.
Consequently, management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making these representations, management of the City of Grover Beach has established a comprehensive internal control framework that is designed both to protect the City's assets f
rom loss, theft, or misuse and to communicate sufficient reliable information for the City of Grover Beach's financial statements to be in conformity with accounting principles generally accepted in the United States of America. Because the cost of internal controls should not outweigh their benefits, the City of Grover Beach's comprehensive f r
amework of internal controls has
been designed to provide reasonable rather than absolute assurance that the financial statements will be free f
rom material misstatement. As management, we asse1t that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.
The City of Grover Beach's financial statements have been audited by Glenn Burdette, a licensed certified public accounting firm. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of Grover Beach for the fiscal year ended June 30, 2022, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditing fitm concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of Grover Beach's financial statements for the fiscal year ended June 30, 2022, are fairly presented in conformity with accounting principles generally accepted in the United States of America. The independent auditors' repo1t is presented as the first component of the financial section of this report.
This report contains financial information and data using the new financial reporting fo1mat established for governments by the Governmental Accounting Standards Board (GASS). The GASS sets accounting and financial reporting standards for governments in the United States of America. The financial repo1ting standards require that management provide a narrative introduction, overview, and analysis to accompany 154 SoutJ1 EightJ1 Street D Grover Beach, California 93433 D www.groverbeach.org Administr
ative Serv
ices/Water (805) 473-4550 D City Cow1cil/City Manager (805) 473-4567 □ City Clerk (805) 473-4568 Community Development - Building, Planning & Economic Development (805) 473-4520 D Human Resources (805) 473-4564 Parks & Recreation (805) 173-4580 C Police/Non-Emergency (805) 473-4511 □ Public Works (805) 473-4530 2 the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Grover Beach’s MD&A can be found immediately following the report of the independent auditors.
PROFILE OF THE CITY AND ITS OPERATIONS
The City of Grover Beach was incorporated in 1959 and is located on the Central Coast of California about midway between San Francisco and Los Angeles. The city is located in San Luis Obispo County, which is visited annually by a substantial number of tourists seeking to enjoy the area’s moderate climate, beautiful ocean views and sunsets, fine restaurants, and the relaxing atmosphere unique to coastal communities. The city has a population of 12,707 persons and about 55 percent of the city’s properties are residential.
The City operates under a council-manager form of government. Policy making and legislative authority are vested in the City Council consisting of the Mayor and four Council Members elected at large. The Council is responsible, among other matters, for passing ordinances, adopting the City budget, appointing committees, and hiring the City Manager and City Attorney. The City Manager is responsible for carrying out the policies and ordinances of the City Council, for appointing other employees, and otherwise managing daily operations of the City.
The City provides a full range of municipal services including police protection, construction and maintenance of City streets, sanitary services, water system, storm drains, bridges and other infrastructure assets, and park maintenance, and community recreation activities. In terms of business type activities, the City provides water, wastewater, and storm water collection services through operation of its utility enterprises. Fire protection is provided through the Five Cities Fire Authority, Joint Powers Agency.
The City’s annual budget serves as the foundation for the City of Grover Beach’s financial planning and control system. All departments of the City submit requests for appropriations to the City Manager each fiscal year. The City Manager uses these requests as a starting point for developing a proposed budget which is presented to the City Council each fiscal year. The Council holds a public hearing on the proposed budget and then ultimately adopts a formal budget. The budget is adopted by fund, function, department, and object. The Council periodically reviews during the fiscal year the City’s actual financial activity in relationship to the original budget, and as necessary amends the original budget to reflect changing conditions.
Budget to actual comparisons are provided in this report for each governmental fund for which an appropriated annual budget has been adopted. The General Fund’s comparison is presented as required supplementary information in a separate section of this report immediately following the notes to basic financial statements. For the City’s other governmental-type funds, budget to actual comparison schedules are presented as optional information in the section of this report containing combining financial statements and individual fund schedules.
FACTORS AFFECTING FINANCIAL CONDITION
The information presented in the basic financial statements is perhaps best understood when it is considered in relationship to the City’s specific environment and the City’s plans.
Grover Beach Economy
The City of Grover Beach covers 2.31 square miles and is located along the beautiful Central Coast of California, 92 miles north of Santa Barbara and 150 miles south of Monterey. Grover Beach shares borders with Pismo Beach and Arroyo Grande and is just 20 minutes south of San Luis Obispo, home of Cal Poly 3 State University. Grover Beach provides for a unique quality of life for over 13,000 residents and draws tourists with its moderate coastal climate and diverse recreational opportunities. Activities include weekly summer concert series, hiking, riding, and jogging along the white sandy beaches, dunes and sea cliffs, kayaking, fishing, clamming, surfing, golfing, horseback riding, wine tasting, and off-road vehicle riding.
The City provides an entrance to California’s only drivable stretch of beach.
Grover Beach is a community-oriented beach town offering a range of housing options with a median home price of $720,000. About 83 percent of the City’s total revenues, applicable to its governmental-type activities, are derived from tax revenues; approximately 40 percent is from sales tax revenues and 36 percent is from local property taxes. Other top revenue generators are transient occupancy tax, cannabis tax, and other taxes. There has been substantial progress with enhancing tourism infrastructure with over 400 new hotel rooms in the development planning, including the Grover Beach Lodge project, a unique publicprivate beachfront hotel located on State property at Pismo State Beach. In addition, the City has adopted a short-term rental (STR) ordinance to regulate and tax STRs which has increased the City’s transient occupancy tax revenues given visitor demand to rent such properties on the coast.
Long-Term Financial Planning
The City expects in fiscal year 2022-23 to complete capital improvement projects totaling more than $9.0 million. Additional projects are planned for subsequent fiscal years. The City will continue its practice of seeking out Federal, State, and Local grants and allocations to provide financing for the City’s capital projects. These projects in fiscal year 2022-23 include continued Street Rehabilitation work, which is being funded primarily by Measure K-14 passed by the citizens in November 2014. The first increment of $5,000,000 in bonds were sold in March 2015. An additional $8,000,000 in bonds were sold in April 2016, $15,000,000 in December 2017 and $10,000,000 in FY 2021-22 for street rehabilitation work. To help fund capital projects and general City services, Grover Beach voters approved Measure F-20 in November 2020 which added a 1% Transactions and Use Tax to the City’s existing 0.5% Transactions and Use Tax approved by voters in 2006. Measure F-20 generated approximately $2,400,000 FY 2021-22 in general revenues to address community needs.
Cash Resources and Practices
During the fiscal year, almost all the idle cash was invested by the City in the State of California Local Agency Investment Fund (a pooled investment arrangement among California governments). Investment revenue from this investment pool increased to .75% at the end of fiscal year 2021-22 from 1.35% in the first quarter of fiscal year 2022-23. The City ended the fiscal year with approximately $33.6 million in cash and investments, which includes the proceeds from the Measure K-14 bond sales. This amount is more than sufficient to enable the City to move forward into the new fiscal year and conduct operations.
Risk Management
The City limits its exposure to losses from unfavorable events, employee injuries, and from the risk of damage to City property by participating with other governments in an insurance pool. Under the arrangement, the risk of loss is not transferred to the pool for the first $50,000 of each workers’ compensation claim and the first $30,000 of each liability claim. Losses above those amounts are covered by insurance provided by the insurance pool and its purchased excess insurance coverage.
Long-Term Debt Administration
The City’s enterprises issued water revenue bonds in 2020 in the amount of approximately $4.4 million, with debt service payments due each March and September, beginning in September 2020 and funded by
5 ORGANIZATIONAL STRUCTURE
Community of Grover Beach
City Council
City Manager
City
Management
Administrative
Services
Police Community
Development
Public Works Parks and
Recreation
6 DIRECTORY OF CITY OFFICIALS
ELECTED OFFICIALS
Mayor.................................................................................................................................... Jeff Lee Mayor Pro Tem ............................................................................................................. Karen Bright Council Member..............................................................................................................Anna Miller Council Member......................................................................................................... Robert Robert Council Member........................................................................................................ Daniel Rushing City Clerk ........................................................................................................................ Wendi Sims
EXECUTIVE MANAGEMENT
City Manager........................................................................................................Matthew Bronson Administrative Services Director ..............................................................................Deanne Purcell Community Development Director .................................................................... Bruce Buckingham Parks and Recreation Director......................................................................................Kathy Petker Police Chief......................................................................................................................John Peters Public Works Director....................................................................................................Gregory Ray
FINANCIAL
SECTION
• Independent Auditor’s Report
• Management’s Discussion and Analysis
• Basic Financial Statements
• Required Supplemental Information
• Supplemental Information
Independent Auditors’ Report
Honorable Mayor and City Council
City of Grover Beach
Grover Beach, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Grover Beach, California, (the City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinions, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position, and, where applicable, cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the Unites States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Change in Accounting Principle
As discussed in Notes 1 and 6 to the financial statements, during the year ended June 30, 2022, the Corporation adopted new accounting guidance, GASB Statement No. 87, Leases. Our opinions are not modified with respect to this matter.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, 7 8
Honorable Mayor and City Council
City of Grover Beach
and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor's Responsibility 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 generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • 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 opinions on the effectiveness of the City’s internal control. Accordingly, no such opinions are expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
9 Honorable Mayor and City Council
City of Grover Beach
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.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis, Budgetary comparison schedules – General and Major Special Revenue Funds, the Schedule of Proportionate Share of the Net Pension Liability, and Schedule of Pension Plan Contributions, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a basic part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express opinions or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express opinions or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual nonmajor fund financial statements and Schedule of Debt Service Coverage, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinions, the combining and individual nonmajor fund financial statements and Schedule of Debt Service Coverage 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 introductory and statistical sections but does not include the basic financial statements and our auditors’ report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express opinions or any form of assurance thereon. 10 Honorable Mayor and City Council
City of Grover Beach
In connection with out audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 16, 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, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of intenral control over financial reporting and compliance and the results of that testing, and not to provide opinions on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Governemnt Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Glenn Burdette Attest Corporation
San Luis Obispo, California
December 16, 2022
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
11 The management’s discussion and analysis of the City of Grover Beach presents a narrative overview and analysis of the City’s financial activities for the fiscal year ended June 30, 2022. City management encourages readers to consider the information presented here in conjunction with the accompanying transmittal letter located in the introductory section and the City's financial statements, which follow this section.
FINANCIAL HIGHLIGHTS
Key financial highlights for the fiscal year ended June 30, 2022, are as follows:
• The Council adopted a five-year Capital Improvements Program (CIP) in June 2022 that identifies 19 projects for the next fiscal year 2023 with a budget of nearly $13.0 million. The largest funded category is streets and storm drains which includes several Measure K-14 funded street projects with a projected cost of $3.4 million, along with funding for major street projects of $2.5 million. • The City is in the seventh year of the multi-year Local Street Rehabilitation project funded by Measure K-14 which provides up to $48 million in bond funds for repair of residential streets over the next 25 years. The City has completed thirteen street projects with Measure K-14 funds. As of June 30, 2022, total expenditures for street projects are $28.7 million; approximately $4.7 million of the total expenditures was spent on street projects in FY 2021-
22. • In FY 2021-22, the City completed CIP Project 2284 – Major Street Rehabilitation at South Oak Park and West Grand to Mentone, with total expended for the project of $1.1 million. • In FY 2021-22, the City completed CIP Project 4004 - Water Main upgrades, using the water revenue bonds issued in 2020, with total expended for the project of $641,000. • Measure F-20, a 1 percent transaction and use tax, was approved by voters in November 2020 and became effective in April 2021. Sales tax revenue collected from this new measure was $2.4 million in FY 2021-22.
• General Fund revenues increased by 20% or $2.8 million when compared to the previous fiscal year. This result is primarily attributable to the City’s tax revenues and grants. Although cannabis tax revenue reported a decrease of $.9 million, Sales tax revenue reported an increase of approximately $1.8 million in part due to the new Measure F-20 sales tax added and transient occupancy tax was $.4 million higher than the previous fiscal year. The City also received the American Rescue Plan Act grant of $1.6 million in FY 2021-22. • The City’s General Fund revenue and other financing sources (uses) exceeded expenditures by $1.7 million in fiscal year 2022. This positive outcome was primarily due to tax revenues (sales tax and transient occupancy tax) coming in higher than anticipated as mentioned above and lower CIP project cost, due to costs coming in lower than anticipated or not completed by the end of the fiscal year.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
12 OVERVIEW OF THE FINANCIAL STATEMENTS
The financial statements presented herein include all the activities of the City of Grover Beach using the integrated approach as prescribed by GASB Statement No. 34. This discussion and analysis are intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements comprise of three components: (1) government-wide financial statements; (2) fund financial statements; and (3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements. • The government-wide financial statements provide both long-term and short-term information about the City’s overall financial status.
• The fund financial statements focus on individual parts of the City government, reporting the City’s operations in more detail than the government-wide statements. - The governmental funds statements tell how government services, such as general government, public safety, community development, parks and recreation and public works were financed in the short-term as well as what remains for future spending.
- Proprietary fund statements offer short and long-term financial information about the activities the government operates like businesses, such as the City’s water and wastewater systems.
The basic financial statements also include notes that provide additional information essential to understanding the data contained in the government-wide and fund financial statements.
Figure A-1 on the next page summarizes the major features of the City's financial statements, including the portion of the City government they cover and the types of information they contain.
The remainder of this overview section of management’s discussion and analysis explains the structure and contents of each of the statements.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
13 Figure A-1
Major Features of City of Grover Beach’s Government-Wide and Fund Financial Statements
Fund Statements
Government-wide
Statements
Governmental Funds Proprietary Funds
Scope Entire City
government
The activities of the
City that are not
proprietary or
fiduciary, such as
police, fire, and parks
Activities the City
operates similar to
private businesses: the
water and wastewater
systems
Required financial
statements
• Statement of net
position
• Balance sheet • Statement of net
position
• Statement of
activities
• Statement of
revenues,
expenditures, and
changes in fund
balances
• Statement of
revenues expenses,
and changes in net
position
• Statement of cash
flows
Accounting basis
and measurement
focus
Accrual accounting
and economic
resources focus
Modified accrual
accounting and
current financial
resources focus
Accrual accounting and
economic resources
focus
Type of
asset/liability
information
All assets and
liabilities, both
financial and capital,
and short-term and
long-term
Only assets expected
to be used up and
liabilities that come
due during the year or
soon thereafter; no
capital assets included
All assets and liabilities,
both financial and
capital, and short-term
and long-term
Type of
inflow/outflow
information
All revenues and
expenses during year,
regardless of when
cash is received or
paid
Revenues for which
cash is received during
or soon after the end
of the year; expenses
when goods or
services have been
received and payment
is due during the year,
or soon thereafter.
All revenues and
expenses during year,
regardless of when cash
is received or paid
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
14 Government-Wide Financial Statements
The Government-Wide Financial Statements report information about the City as a whole using accounting methods similar to those used by private-sector companies or the accrual basis of accounting. These statements include all assets of the City (including infrastructure) as well as all liabilities (including long-term debt).
The Statement of Net Position presents information on all the City’s assets and liabilities, as well as any deferred outflows or inflows, with the difference between them reported as net position.
Over time, increases or decreases in net position may serve as a useful indicator of whether the overall financial position of the City is improving or deteriorating.
The Statement of Activities includes all the City’s fiscal year’s revenue and expenditures regardless of when cash is received or paid. These government-wide statements report the City’s net position and how the City’s net position has changed during the fiscal year.
Both government-wide statements distinguish the City’s functions that are principally supported by taxes and charges for services (governmental activities) that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities include general government, public safety, community development, public works and parks and recreation. The business-type activities of the City include water, water conservation and wastewater.
Fund Financial Statements
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 fund financial statements include statements for the three categories of activities – governmental, proprietary, and fiduciary. The governmental activities are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. The business-type (proprietary) activities are prepared using the economic resources measurement focus and the accrual basis of accounting.
The fiduciary activities include agency funds, which only report a balance sheet and do not have a measurement focus, and trust funds which include activities of the dissolved Redevelopment Agency.
The fund financial statements provide more detailed information about the City's most significant funds, not the City as a whole. Some funds are required to be established by State law and by bond covenants, however management may establish other funds to help control and manage money for purposes or to show that it is meeting legal responsibilities for using certain taxes, grants, and other money.
The City has three types of fund financial statements:
• Governmental funds – Most of the City's basic services are reported in governmental funds, which focus on how money flows in and out of those funds and the balances left at fiscal yearend that are available for spending. These funds are reported using an accounting method called
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
15 modified accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. The governmental funds statements provide a detailed short-term view of the City’s general government operations, such as police, public works, community development, and parks and recreation, and the basic services it provides. Governmental funds information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the City's programs. Because this information does not encompass the additional long-term focus of the government-wide statements, reconciliations that explain the relationship (or differences) between governmental funds and the governmental activities follow the governmental funds statements. • Proprietary funds – Services for which the City charges customers a fee are generally reported in proprietary funds. Proprietary fund statements, like the government-wide statements, provide both long and short-term financial information about the activities the City operates like businesses, such as utility services.
• Fiduciary funds – The City’s fiduciary activities are reported in a separate statement of fiduciary net position and statement of changes in fiduciary net position. These activities are excluded from the City’s other financial statements since the City cannot use these assets to finance its operations. The City is responsible for ensuring that the assets reported in these funds are used for their intended purposes.
Notes to the Basic Financial Statements
The notes provide additional detailed information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.
Required Supplementary Information
The notes to the basic financial statements are followed by a section of required supplementary information (RSI) that further explains and supports the information in the financial statements.
Other Supplementary Information
In addition to the basic financial statements, accompanying notes and required supplementary information, this report also presents certain other supplementary information including combining fund statements for the City’s non-major special revenue, capital projects and debt service funds, individual budget and actual statements for non-major and major funds and combining statement of net position for fiduciary funds.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
16 GOVERNMENT-WIDE FINANCIAL ANALYSIS
Analysis of Net Position
The net position of the City increased $1.57 million from $9.68 million to $11.25 million at June 30, 2022.
2021 2022 2021 2022 2021 2022
ASSETS
Current and other assets $ 16,969,699 $ 23,688,581 $ 14,462,371 $ 13,904,476 $ 31,432,070 $ 37,593,057 Net Capital assets 19,737,011 22,077,800 6,866,706 9,282,128 26,603,717 31,359,928 Total assets 36,706,710 45,766,381 21,329,077 23,186,604 58,035,787 68,952,985
DEFERRED OUTFLOWS OF
RESOURCES
Deferred outflows of resource 3,440,109 2,719,154 490,502 359,115 3,930,611 3,078,269 Total deferred outflows of resources 3,440,109 2,719,154 490,502 359,115 3,930,611 3,078,269
LIABILITIES
Current and other liabilities 5,192,450 3,637,399 998,260 902,489 6,190,710 4,539,888 Long-term liabilities outstanding 39,066,355 44,382,385 6,255,661 5,194,904 45,322,016 49,577,289 Total liabilities 44,258,805 48,019,784 7,253,921 6,097,393 51,512,726 54,117,177
DEFERRED INFLOWS OF RESOURCES
Deferred Inflows 402,606 5,416,617 369,803 1,241,942 772,409 6,658,559 Total deferred inflows of resources 402,606 5,416,617 369,803 1,241,942 772,409 6,658,559
NET POSITION
Net investment in capital assets (3,940,585) * (7,176,380) * 6,673,989 ** 8,082,305 ** 2,733,404 905,925 Restricted 4,944,832 6,224,776 4,944,832 6,224,776
Unrestricted (5,518,839) (3,999,262) 7,521,866 8,124,079 2,003,027 4,124,817 $ (4,514,592) $ (4,950,866) $ 14,195,855 $ 16,206,384 $ 9,681,263 $ 11,255,518 * Net investment in capital assets for governmental activities excludes the unspent bond proceeds in the Street Rehab and Repair Fund.
The bond proceeds are used for the repairs and maintenance of city streets. These repairs are expensed in the year incurred and are not capitalized, which creates a negative balance in the net investment in capital assets because they are not included as a capital asset.
Certain reclassifications have been made to the prior year classification to conform to the current year presentation. ** Net investment in capital assets for business-type activities excludes the water bonds payable that has not been spent yet for capital purposes. Unspent bond proceeds are reported as unrestricted and related portion reported in the same component of net position as the unspent proceeds, and therefore will not have any net effect on any classification of net position.
Total net position
Governmental Activities Business-type Activities Total
The following analysis of governmental and business-type activities provides more detailed information for these changes.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
17 Governmental Activities
• Current and other assets and deferred outflows of resources, in total, increased by $6.0 million. Deferred outflows of resources represent the unamortized portion of changes to the net pension liability, which decreased by $0.7 million from the prior fiscal year. Cash and investments increased by $6.7 million which is primarily due to a $10 million bond issue offset by project expenditures for Measure K-14 projects. • Current and other liabilities decreased by $1.6 million from the prior fiscal year. This was mainly due to the decrease in unearned revenue of $1.9 million related to an error in an advanced payment from the State for the new district tax (Measure F-20) in FY 2020-21.
This amount was adjusted each month for the actual revenue in FY 2021-22. • Restricted net position, representing amounts that must be used in accordance with external restrictions increased $1.3 million. The remaining balance of unrestricted net position may be used to meet the City’s ongoing obligations to citizens and creditors.
Net position may serve over time as a useful indicator of a government’s financial position. For FY 2021-22, liabilities and deferred inflows exceeded assets and deferred outflows by $5.0 million. It should be noted that the Street Rehabilitation and Repair Fund includes bonds, although the street repairs and maintenance that are paid from the bond proceeds do not get capitalized and are not included as a fixed asset; they are expensed in the year the cost is incurred. This creates a negative balance in the net investments in capital assets.
Business-Type Activities
• Total assets and deferred outflows of resources increased by $1.7 million that is mainly due to a 10% decrease in water fees that can be attributed to a new tiered rate system along with a successful water conservation effort that resulted in a significant reduction in water usage offset by an increase in capital assets of $2.4 related to various CIP projects. Deferred outflows of resources represent the unamortized portion of changes to the net pension liability, which decreased by $0.1 million from the prior fiscal year • Net investment in capital assets increased by $2.4 million due to capital asset additions, deletions or adjustments plus unspent bond proceeds and offset by capital related debt.
Additional capital asset information is in the Capital Asset section of this MD&A and in Note 4 to the financial statements.
• Business-type activities use the same accrual basis of accounting as the Proprietary Funds and are used to account for those activities that are supported primarily by user charges to external customers. This includes water, water conservation and wastewater services.
For FY 2021-22, assets and deferred outflows exceeded liabilities and deferred inflows by $16.2 million.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
18 Analysis of Statement of Activities
The change in net position for governmental and business-type activities are as follows:
2021 2022 2021 2022 2021 2022
REVENUES
Charges for services $ 1,231,800 $ 1,489,656 $ 5,583,990 $ 5,213,375 $ 6,815,790 $ 6,703,031 Operating Contributions and Grants 1,405,720 4,045,051 1,405,720 4,045,051 Capital Contributions and Grants 639,160 1,131,438 639,160 1,131,438 General revenues:
Property taxes 6,509,477 6,836,295 6,509,477 6,836,295
Other taxes 7,843,083 9,143,089 7,843,083 9,143,089
Other revenues 36,937 200,433 183,816 100,155 220,753 300,588 Total revenues 17,666,177 22,845,962 5,767,806 5,313,530 23,433,983 28,159,492
EXPENSES
Governmental activities:
General Government 4,363,505 4,695,218 4,363,505 4,695,218 Public Safety 7,385,514 7,977,222 7,385,514 7,977,222
Community Development 698,932 976,070 698,932 976,070
Public Works 5,961,342 7,821,460 5,961,342 7,821,460
Parks and Recreation 373,201 606,330 373,201 606,330
Business-type activities:
Water 3,181,371 3,149,314 3,181,371 3,149,314
Water Conservation 9,265 11,291 9,265 11,291
Wastewater 1,297,102 1,348,332 1,297,102 1,348,332
Total expenses 18,782,494 22,076,300 4,487,738 4,508,937 23,270,232 26,585,237 Change in net position
before transfers (1,116,317) 769,662 1,280,068 804,593 163,751 1,574,255 Transfers 41,350 (1,205,936) (41,350) 1,205,936
Change in net position (1,074,967) (436,274) 1,238,718 2,010,529 163,751 1,574,255 Net position - July 1 (3,439,625) (4,514,592) 12,957,137 14,195,855 9,517,512 9,681,263 Net position - June 30 $(4,514,592) $ (4,950,866) $ 14,195,855 $ 16,206,384 $ 9,681,263 $ 11,255,518 Program revenues:
Governmental Activities Business-type Activities Total
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
19 Parks and
Recreation
2%
Public Safety
30%
Public Works
29%
Community
Development
4%
Business-Type
Activities
17%
General
Government
18%
EXPENSES BY TYPE
FY 2021-22
Grants and
Contributions
19% TOT Tax
3%
Property Tax
24%
Sales Tax
20%
Cannabis
Tax
5%
Charges for
Services
24%
Other
5%
REVENUES BY SOURCE
FY 2021-22
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
20 Governmental Activities
Governmental activities decreased the City’s net position by $.4 million. Total resources available during the year to finance governmental activities consisted of net position at July 1, 2021, of ($4.5) million, program revenues of $6.6 million, and general revenues of $16.2 million. Total expenses for governmental activities during the fiscal year were $22.1 million. Net interfund transfers for governmental activities to business type activities during the fiscal year were $1.2 million.
Key factors are as follows:
• Total revenue increased by $5.2 million, from $17.7 million in the prior fiscal year to $22.8 million in the current fiscal year. This increase is mainly attributed to grant revenues that were received in the current fiscal year including: 1) $1.8 million from Community Development Block Grant (CDBG) mainly used for the upgrade of 2” and 4” water mains and 2) $1.6 million from the American Rescue Plan Act grant used for various programs and 3) $.5 million grant from the County for major street rehabilitation . There were increases in program revenues of .1 million due to re-opening after COVID restrictions such as recreation rentals, classes, and special events. There was a decrease in cannabis tax revenue of $.9 million that was offset by increases in transient occupancy tax of $.4 million and sales tax of $1.8 million. Sales tax increased mainly due to the new Measure F-20 that became effective in the last quarter of FY 2020-21. • Total expenses for governmental activities increased $3.3 million during the fiscal year, mainly due to increase in CIP project costs of $3.2 million. Operating increases included cost of living adjustmentsin salaries and benefits and inflationary increases in utilities and fuel costs and other operating supplies.
• Interfund transfers included $1.6 million from CDBG to fund the upgrade of 2” and 4” water mains in the Water Fund offset by overhead cost allocations from the Enterprise Funds to the General Fund of $.5 million.
Business-Type Activities
The City’s net position from business-type activities increased by $2 million. The programs for the business-type activities include water, water conservation and wastewater utilities.
Key factors are as follows:
• Water net position increased by approximately $1.9 million. Operating revenues decreased by $.4 million due to a new tiered rate system along with a successful water conservation effort during drought conditions that resulted in a significant reduction in water usage. Operating expenses decreased minimally. Transfers increased by $1.4 million mainly due to a transfer in of $1.6 million that was made from CDBG funds for the upgrade of water mains project.
• Wastewater net position increased minimally by approximately $.03 million due to higher wastewater fees offset by higher operating expenditures.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
21 FINANCIAL ANALYSIS OF THE CITY’S FUNDS
Governmental Funds
The focus on the City’s governmental funds is to account for the near-term inflows, outflows and balances of resources that are available for spending. This information is useful in assessing the City’s financing requirements. Specifically, unassigned fund balance is a useful measure of the agency’s net resources available to meet current and future needs at the end of the fiscal year.
Types of governmental funds reported by the City include the General Fund, Special Revenue Funds, Capital Projects Fund, and Debt Service Fund.
As of the fiscal year ended June 30, 2022, the City’s governmental funds reported a combined ending fund balance of $21.3 million, an increase of $8.5 million. The most significant factor was the increase in Street Rehabilitation and Repair Fund of $5.2 million that was due to a $10 million bond issue offset by construction cost for street repairs of $4.7 million. The General Fund increased by $1.7 million mainly due to higher than anticipated tax revenues and lower CIP project cost, due to costs coming in lower than anticipated or not completed by the end of the fiscal year For the fiscal year ended June 30, 2022, revenues for governmental funds overall totaled $23 million or $5.3 million higher than the prior fiscal year primarily due to $5.2 million in various grants awarded for various capital projects including water main upgrades and major street rehabilitation. The American Rescue Plan Act grant of $1.6 million was used for homeless services, enhancing government services, aid to local businesses and assistance to households and nonprofits. Expenditures for governmental funds totaled $25.0 million and included construction costs for major street rehabilitation, park rehabilitation and facility improvement projects and capital outlay for citywide sidewalk improvements and various other CIP projects and capital assets included on the next page under Capital Assets.
The City’s governmental funds are classified as major or nonmajor. Major funds meet the specified criteria of revenues, expenditures, assets, or liabilities of at least 10% of corresponding totals for all governmental and enterprise funds and at least 5% of the aggregate amount for all government and enterprise funds. A fund that does not meet the specified criteria can still be classified as a major fund if it is deemed important to financial statement users. For the current fiscal year 2021- 22, major funds included the General Fund, Street Rehabilitation and Repair Fund, and the Street Improvements Debt Service Fund. The City’s nonmajor funds that did not meet the specified criteria for a major fund are listed under Other Governmental Funds on the Governmental Funds Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balances.
Proprietary Funds
The City’s proprietary funds statements provide the same type of information found in the government-wide financial statements but in more detail. The proprietary fund financial statements provide separate information for each of the enterprise funds.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
22 At the end of the fiscal year, the unrestricted net position for the Water, Water Conservation and Wastewater Funds are $3.6 million, $0.4 million, and $4.1 million respectively, for a combined total of $8.1 million unrestricted net position for the proprietary funds. Key factors concerning the finances of the enterprise funds have been addressed previously in the discussion of the City’s business-type activities.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
As of June 30, 2022, net capital assets of the governmental activities totaled $22.1 million, and the net capital assets of the business-type activities totaled $9.3 million.
The following table presents summary information on the City’s capital assets as of June 30, 2021 and 2022:
2021 2022 2021 2022 2021 2022
Land $1,470,203 $1,890,915 $60,125 $60,125 $1,530,328 $1,951,040 Construction in progress 694,477 636,489 989,192 2,519,813 1,683,669 3,156,302 Capacity rights 1,598,578 1,598,578 1,598,578 1,598,578 Equipment 2,103,969 2,332,873 749,311 749,311 2,853,280 3,082,184 Right-to-use leased equipment 371,147 371,147
Infrastructure 24,065,887 26,348,475 10,950,816 12,131,358 35,016,703 38,479,833 Accumulated depreciation (8,597,525) (9,502,099) (7,481,316) (7,777,057) (16,078,841) (17,279,156) Net capital assets $19,737,011 $22,077,800 $6,866,706 $9,282,128 $26,603,717 $31,359,928 Governmental Activities Business-Type Activities Total
This year’s major capital assets additions included:
• Major Street Rehab S. Oak Park, W Grand to Mentone – $1,084,000 • 16th Street Park Rehabilitation - $409,000
• Mentone Park Project - $151,000
• Skate Park Improvements - $64,000
• City Sidewalk Infill & Improvements - $278,000
• Citywide Disability Access Improvements - $97,000
• Facility Improvements - $115,000
• Phone System Upgrade - $18,000
• Police Outdoor Storage - $45,000
• Water Main Upgrade - $641,000
• Sewer System Upgrade – $476,000
• Land Purchase 4th Street - $421,000
• Command Post Vehicle - $371,000
• Fire Station Improvements - $41,000
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
23 More detailed information about the City’s capital assets is presented in Note 4 to the basic financial statements section.
Debt Administration
As of June 30, 2022, the City had $45.7 million of outstanding long-term obligations related to governmental activities and $5.4 million related to business-type activities, for a total of $51.1 million. Debt outstanding as of June 30, 2021, with a comparison to prior year and the net change are as follows:
2021 2022 2021 2022 2021 2022
Bonds payable $27,519,437 $38,134,487 $4,282,000 $4,102,000 $31,801,437 $42,236,487 Loans payable 136,766 112,454 136,766 112,454
Early retirement 24,274 13,529 10,927 7,697 35,201 21,226 Compensated absences 584,725 577,732 91,614 108,630 676,339 686,362 Financed purchases 159,035 70,509 31,168 190,203 70,509 Lease liability 371,147 371,147
Net pension liability 11,799,688 6,391,236 2,076,965 1,186,422 13,876,653 7,577,658 Total long-term debt $40,223,925 $45,671,094 $6,492,674 $5,404,749 $46,716,599 $51,075,843 Governmental Activities Business-Type Activities Total
Total outstanding long-term debt for governmental activities increased by $5.4 million in fiscal year 2021-22, which was mainly due to a $10 million bond issue and a $.4 million lease for a command post vehicle, offset by decreases in early retirement incentive, compensated absences, net pension liability, and principal payments on existing debt.
In November 2014, Grover Beach voters passed Ballot Measure K-14, which approved the sale of bonds, up to $48 million dollars. These funds are to be used to fund improvements to the residential streets in the city. The first bonds were issued on March 25, 2015, and were issued for $5 million dollars, payable over 20 years. The second series of bonds were issued on March 31, 2016, for $8 million dollars, also payable over 20 years. The third series of bonds were issued on December 20, 2017, for $15 million dollars, payable over 20 years. The fourth series of bonds were issued January 26, 2022, for $10 million and a total of $38 million in bonds being issued.
These series of bonds and future bonds will be placed on the property tax roll.
Total outstanding long-term debt for business-type activities decreased by $1.1 million in fiscal year 2021-22 which was mainly due to increases in compensated absences and offset by decreases in net pension liability and principal payments on existing obligations.
More detailed information about the City’s total long-term liabilities is presented in Note 6 to the financial statements.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
24 ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES
The budget for fiscal year 2022-23 assumes a balanced budget with reserves that are currently maintained above the General Fund Reserve policy. General Fund fiscal year 2022-23 budgeted appropriations, including Capital Improvements are set at $18.7 million.
The fiscal year 2022-23 budget has proposed capital expenditures of $9.2 million for infrastructure related projects.
Capital improvements included in the $9.2 million listed above includes:
• Street Rehabilitation and Construction
• Ramona Garden Park Rehabilitation
• City Corporation Yard Improvements
• Citywide Disability Access Improvements
• Facilities Condition Assessment
• Fire Station Improvements
• Police Station Improvements
• Train Station Stormwater Alt Compliance
• Annual Street Lighting Project
• Citywide Sidewalk Improvements
• Major Street Rehabilitation Projects
• Upgrade Water Mains
• Central Coast Blue Project
• Water Main Zone Valves
• Well Capacity Analysis
• Reservoir Analysis
• Sewer System Upgrades
• Lift State Upgrades
As to the City's business-type activities, about $7.9 million is expected to be spent in fiscal year 2022-23 to conduct operations and make capital improvements.
The enterprise fund programs are solely funded by charges for services to system users.
REQUESTS FOR INFORMATION
This financial report is designed to provide our citizens, taxpayers, customers, and investors and creditors with a general overview of the City's finances and to demonstrate the City's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the Administrative Services Director, City of Grover Beach, 154 South 8th Street, Grover Beach, CA 93433.
CITY OF GROVER BEACH
STATEMENT OF NET POSITION
June 30, 2022
Governmental
Activities
Business-type
Activities Total
ASSETS
Cash and investments $ 21,893,664 $ 11,087,378 $ 32,981,042 Accounts receivable, net 2,726,501 1,385,440 4,111,941
Interest receivable 15,142 17,042 32,184
Inventory 102,433 102,433
Loans receivable 333,975 333,975
Loans receivable - Successor Agency 29,870 29,870
Internal balances (1,282,313) 1,282,313
Deposits 1,612 1,612
Capital assets:
Non-Depreciable:
Land 1,890,915 60,125 1,951,040
Construction in progress 636,489 2,519,813 3,156,302
Depreciable:
Equipment 2,332,873 749,311 3,082,184
Right-to-use Leased Equipment 371,147 371,147
Buildings and infrastructure 26,348,475 12,131,358 38,479,833 Capacity rights 1,598,578 1,598,578
Accumulated depreciation (9,502,099) (7,777,057) (17,279,156) Total assets 45,766,381 23,186,604 68,952,985
DEFERRED OUTFLOWS
Related to pensions 2,719,154 359,115 3,078,269
Total deferred outflows 2,719,154 359,115 3,078,269
LIABILITIES
Accounts payable 1,193,758 481,972 1,675,730
Accrued wages 361,504 56,446 417,950
Unearned revenue 476,983 476,983
Interest payable 316,445 33,226 349,671
Deposits 121,000 121,000
Noncurrent liabilites
Due within one year 1,288,709 209,845 1,498,554
Due in more than one year 44,382,385 5,194,904 49,577,289 Total Liabilities 48,019,784 6,097,393 54,117,177
DEFERRED INFLOWS
Related to pensions 5,416,617 1,241,942 6,658,559
Total deferred inflows 5,416,617 1,241,942 6,658,559
NET POSITION
Net investment in capital assets (7,176,380) 8,082,305 905,925 Restricted for:
Street improvements 1,889,613 1,889,613
Transportation 22,540 22,540
Public safety 246,511 246,511
Community development projects 150,712 150,712
Administrative functions 23,564 23,564
Storm water functions 125,427 125,427
Wastewater functions 276,726 276,726
Park facilities 349,111 349,111
Recreation facilities 97,403 97,403
State mandated ADA 10,513 10,513
Underground utilities 228,264 228,264
Debt service 2,681,892 2,681,892
Unrestricted (3,999,262) 8,124,079 4,124,817
Total net position $ (4,950,866) $ 16,206,384 $ 11,255,518 The accompanying notes are an integral part of these financial statements. 25 CITY OF GROVER BEACH
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2022
Expenses Charges for Services
Operating
Contributions and
Grants
Governmental activities:
General government $ 4,695,218 $ 798,367 $ 1,368,921
Public safety 7,977,222 58,587 267,394
Community development 976,070 197,365 1,814,529
Public works 7,821,460 241,138 594,207
Parks and recreation 606,330 194,199
Total governmental activities: 22,076,300 1,489,656 4,045,051 Business-type Activities:
Water 3,149,314 3,906,986
Water conservation 11,291
Wastewater 1,348,332 1,306,389
Total business-type Activities: 4,508,937 5,213,375
Total $ 26,585,237 $ 6,703,031 $ 4,045,051
Other taxes
Program Revenues
General Revenues:
Taxes:
Property tax
Sales and use tax
Cannabis tax
Transient occupancy tax
Franchise fees
Net position - end of fiscal year
The accompanying notes are an integral part of these financial statements.
Investment income (loss)
Other revenues
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of fiscal year
26 Capital
Contributions and
Grants
Governmental
Activities
Business-type
Activities Total
$ - $ (2,527,930) $ - $ (2,527,930)
(7,651,241) (7,651,241)
1,035,824 1,035,824
1,131,438 (5,854,677) (5,854,677)
(412,131) (412,131)
1,131,438 (15,410,155) (15,410,155)
757,672 757,672
(11,291) (11,291)
(41,943) (41,943)
704,438 704,438
$ 1,131,438 (15,410,155) 704,438 (14,705,717)
6,836,295 6,836,295
5,649,554 5,649,554
1,515,590 1,515,590
952,228 952,228
619,416 619,416
406,301 406,301
(184,073) 48,536 (135,537)
384,506 51,619 436,125
(1,205,936) 1,205,936
14,973,881 1,306,091 16,279,972
(436,274) 2,010,529 1,574,255
(4,514,592) 14,195,855 9,681,263
$ (4,950,866) $ 16,206,384 $ 11,255,518
Net (Expenses) Revenue and Changes in Net Position
27 CITY OF GROVER BEACH
GOVERNMENTAL FUNDS
BALANCE SHEET
June 30, 2022
General Fund
Street
Rehabilitation
and Repair
Fund
Street
Improvements
Debt Service
Fund
Other
Governmental
Funds Totals
ASSETS
Cash and investments $ 6,306,879 $ 9,598,286 $ 2,681,892 $ 3,306,607 $ 21,893,664 Accounts receivable 1,902,740 823,761 2,726,501
Interest Receivable 10,483 4,659 15,142
Loans receivable 333,975 333,975
Due from funds 477,241 477,241
Deposits 1,612 1,612
Total assets $ 8,698,955 $ 9,598,286 $ 2,681,892 $ 4,469,002 $ 25,448,135
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 803,050 $ 155,202 $ - $ 235,506 $ 1,193,758 Accrued wages 350,941 8,667 1,896 361,504
Due to funds 477,241 477,241
Advances payable 1,282,313 1,282,313
Unearned revenue 476,983 476,983
Total liabilities 2,913,287 163,869 714,643 3,791,799
Deferred Inflows of Resources:
Unavailable revenue 333,975 333,975
Total deferred inflows of resources 333,975 333,975
Fund Balances:
Nonspendable
Deposits 1,612 1,612
Restricted for:
Street improvements 9,434,417 1,889,613 11,324,030
Transportation 22,540 22,540
Public safety 246,511 246,511
Community development projects 150,712 150,712
Administrative functions 23,564 23,564
Storm water functions 125,427 125,427
Wastewater functions 276,726 276,726
Park facilities 349,111 349,111
Recreation facilities 97,403 97,403
State mandated ADA 10,513 10,513
Underground utilities 228,264 228,264
Debt service 2,681,892 2,681,892
Unassigned 5,784,056 5,784,056
Total fund balances 5,785,668 9,434,417 2,681,892 3,420,384 21,322,361 Total liabilities, deferred inflows of resources, and fund balances $ 8,698,955 $ 9,598,286 $ 2,681,892 $ 4,469,002 $ 25,448,135 The accompanying notes are an integral part of these financial statements. 28 CITY OF GROVER BEACH
June 30, 2022
$ 21,322,361
all assets are reported, including capital assets and accumulated depreciation.
Land $ 1,890,915
CIP 636,489
Equipment 2,332,873
Right-to-use leased equipment 371,147
Buildings and infrastructure 26,348,475
Capital assets at historical cost 31,579,899
Accumulated depreciation (9,502,099)
Net capital assets 22,077,800
it matures and is paid. In government-wide statements, it is recognized in the period that it is incurred. (316,445)
statement of net position, all liabilities, including long-term liabilities, are reported.
Long-term liabilities relating to governmental activities consist of:
State loan $ 112,454
Early retirement incentive 13,529
Compensated absences payable 577,732
General obligation bonds 38,134,487
Financed purchases 70,509
Lease Liability 371,147
Net pension liability 6,391,236
Total long-term liabilities (45,671,094)
are not reported because they are applicable to future periods. In the statement of net position, deferred outflows and inflows of resources relating to pensions are reported. (2,697,463)
collected within the prescribed time period after fiscal year-end. However, the revenues are included on the accrual basis used in the government-wide financial statements. 333,975
Total net position - governmental activities $ (4,950,866) The accompanying notes are an integral part of these financial statements.
In governmental funds, deferred outflows and inflows of resources relating to pensions Certain revenues in the governmental funds are deferred because the revenues are not
RECONCILIATION OF THE GOVERNMENTAL FUNDS - BALANCE SHEET
TO THE STATEMENT OF NET POSITION
Total fund balances - governmental funds
In governmental funds, only current assets are reported. In the statement of net position, In governmental funds, interest on long-term debt is not recognized until the period in which Long-term liabilities: In governmental funds, only current liabilities are reported. In the 29 CITY OF GROVER BEACH
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Fiscal Year Ended June 30, 2022
General Fund
Street
Rehabilitation
and Repair Fund
Street
Improvements
Debt Service
Fund
Other
Governmental
Funds Totals
Revenues:
Taxes $ 14,264,291 $ - $ 1,715,092 $ - $ 15,979,383
Licenses, permits, and fees 351,466 351,466
Intergovernmental 1,475,030 3,701,459 5,176,489
Charges for services 860,514 110,346 970,860
Fines and forfeitures 47,823 47,823
Use of money and property (69,206) 2,668 9,447 11,400 (45,691) Other 65,166 422,966 488,132
Total revenues 16,929,918 67,834 1,724,539 4,246,171 22,968,462 Expenditures:
General government 4,443,393 4,443,393
Public safety 7,502,432 90,051 7,592,483
Community development 792,538 157,459 949,997
Public works 1,530,366 5,145,796 1,280 334,513 7,011,955 Parks and recreation 545,861 4,230 550,091
Capital outlay 559,348 2,147,850 2,707,198
Debt service:
Principal 112,838 740,000 852,838
Interest 21,370 950,000 971,370
Total expenditures 15,508,146 5,145,796 1,691,280 2,734,103 25,079,325 Excess of revenues over (under) expenditures 1,421,772 (5,077,962) 33,259 1,512,068 (2,110,863) Other Financing Sources (Uses):
Proceeds from the issuance of bonds payable 10,000,000 10,000,000 Premium on bonds issued 1,457,191 1,457,191
Lease liability (as leasee) 371,147 371,147
Transfers in 531,000 88,237 1,170,691 1,441,871 3,231,799 Transfers out (589,295) (1,170,691) (2,677,749) (4,437,735) Total other financing sources (uses) 312,852 10,374,737 1,170,691 (1,235,878) 10,622,402 Net change in fund balances 1,734,624 5,296,775 1,203,950 276,190 8,511,539 Fund balances - July 1 4,051,044 4,137,642 1,477,942 3,144,194 12,810,822 Fund balances - June 30 $ 5,785,668 $ 9,434,417 $ 2,681,892 $ 3,420,384 $ 21,322,361 The accompanying notes are an integral part of these financial statements. 30 CITY OF GROVER BEACH
$ 8,511,539
statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which additions to capital outlay of $3,245,363 exceeds depreciation expense $(904,574) in the period. 2,340,789 government-wide statements, repayments of long-term debt are reported as reductions of liabilities. 852,838
becomes due. In the government-wide statements of activities, it is recognized in the period that it is incurred. Unmatured interest owing at the end of the period, less matured interest paid during the period but owing from the prior period was: 16,033 during the fiscal year. In governmental funds, however, expenditures for these items are measured by the amount of financial resources used (essentially the amounts paid). This fiscal year, vacation earned exceeded the amounts used by: 6,993 In the statement of activities, pension costs are recognized on the accrual basis.
This fiscal year, the difference between accrual-basis pension costs and actual employer contribution was: (326,514)
In the statement of activities, early retirement incentive benefit costs are recognized on the accrual basis. This year, the difference between benefits paid and accrued was: 10,745 financing source in the period it is incurred. In the government-wide statements, the premium is amortized as interest over the life of the debt. Amortization of debt issue premium for the period is: 102,141
In governmental funds, proceeds or issuance of debt are recognized as other financing sources.
In the government-wide statements, proceeds or issuance of debt are reported as increases to liabilities. Amounts recognized in governmental funds as proceeds from debt, net of issue premium or discount, were: (11,828,338)
within the prescribed time period after the fiscal year-end. However, the revenues are included on the accrual basis used in the government-wide statements. (122,500) Change in net position - governmental activities $ (436,274) The accompanying notes are an integral part of these financial statements.
In governmental funds, certain revenues are deferred because revenues are not collected In governmental funds, repayments of long-term debt are reported as expenditures. In the In governmental funds, interest on long-term debt is recognized in the period that it In the statement of activities, compensated absences are measured by the amounts earned In governmental funds, pension costs are recognized when employer contributions are made.
In governmental funds, early retirement incentive benefit costs are recognized when paid.
In governmental funds, if debt is issued at a premium, the premium is recognized as an other
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2022
Total net change in fund balances - governmental funds
Capital outlays are reported in governmental funds as expenditures. However, in the 31 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF NET POSITION
June 30, 2022
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
ASSETS
Current assets:
Cash and investments $ 7,460,929 $ 368,922 $ 3,257,527 $ 11,087,378 Accounts receivable,net 740,214 645,226 1,385,440
Interest receivable 11,441 556 5,045 17,042
Inventory at cost 102,433 102,433
Total current assets 8,315,017 369,478 3,907,798 12,592,293 Noncurrent assets:
Loans receivable 29,870 29,870
Advances receivable 170,685 170,685
Total noncurrent assets 29,870 170,685 200,555
Capital assets:
Land 60,125 60,125
Construction in progress 2,379,979 139,834 2,519,813
Equipment 311,335 437,976 749,311
Infrastructure 7,771,911 4,359,447 12,131,358
Capacity rights 1,598,578 1,598,578
10,523,350 6,535,835 17,059,185
Less accumulated depreciation (3,684,166) (4,092,891) (7,777,057) Total capital assets, net of accumulated depreciation 6,839,184 2,442,944 9,282,128 Total assets 15,184,071 369,478 6,521,427 22,074,976
DEFERRED OUTFLOWS OF RESOURCES
Related to pensions 188,430 247,136 435,566
Total deferred outflows of resources 188,430 247,136 435,566
LIABILITIES
Current liabilities:
Accounts payable 290,998 31 190,943 481,972
Accrued payroll 30,903 322 25,221 56,446
Deposits 121,000 121,000
Accrued interest payable 33,226 33,226
Compensated absences - current 13,731 10,469 24,200
Early retirement - current 1,143 502 1,645
Revenue bonds - current 184,000 184,000
Total current liabilities 675,001 353 227,135 902,489
Noncurrent liabilities:
Revenue bonds, net of current 3,918,000 3,918,000
Compensated absences, net of current 47,474 36,956 84,430 Early retirement, net of current 3,392 2,660 6,052
Net pension liability 711,379 475,043 1,186,422
Total noncurrent liabilities 4,680,245 514,659 5,194,904 Total liabilities 5,355,246 353 741,794 6,097,393
DEFERRED INFLOWS OF RESOURCES
Related to pensions 765,379 476,563 1,241,942
Total deferred inflows of resources 765,379 476,563 1,241,942
NET POSITION
Net investment in capital assets 5,639,361 2,442,944 8,082,305 Unrestricted 3,612,515 369,125 4,142,439 8,124,079
Total net position $ 9,251,876 $ 369,125 $ 6,585,383 $ 16,206,384 The accompanying notes are an integral part of these financial statements. 32 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION For the Fiscal Year Ended June 30, 2022
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
Operating Revenues:
Charges for services $ 3,780,969 $ - $ 1,306,389 $ 5,087,358 Other operating revenues 126,017 126,017
Total operating revenues 3,906,986 1,306,389 5,213,375
Operating Expenses:
Salaries and benefits 788,847 6,817 810,877 1,606,541
Supplies and services 2,011,465 422,245 2,433,710
Non-capitalized equipment 67,807 4,474 72,281
Depreciation 180,702 115,039 295,741
Total operating expenses 3,048,821 11,291 1,348,161 4,408,273 Operating income (loss) 858,165 (11,291) (41,772) 805,102 Non-Operating Revenues (Expenses):
Grants 51,619 51,619
Interest income 23,319 1,214 24,003 48,536
Interest expense (100,493) (171) (100,664)
Total non-operating revenues (expenses) (25,555) 1,214 23,832 (509) Income (loss) before transfers 832,610 (10,077) (17,940) 804,593 Transfers:
Transfers in 1,644,277 227,363 1,871,640
Transfers out (486,176) (179,528) (665,704)
Total transfers 1,158,101 47,835 1,205,936
Change in net position 1,990,711 (10,077) 29,895 2,010,529 Net position - July 1 7,261,165 379,202 6,555,488 14,195,855 Net position - June 30 $ 9,251,876 $ 369,125 $ 6,585,383 $ 16,206,384 The accompanying notes are an integral part of these financial statements. 33 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2022
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
Cash Flows From Operating Activities:
Receipts from customers $ 3,855,257 $ - $ 1,313,461 $ 5,168,718 Payments to suppliers (2,065,102) (4,994) (502,080) (2,572,176) Payments to employees (780,329) (6,894) (700,399) (1,487,622) Other receipts 126,017 126,017
Net cash provided (used) by operating activities 1,135,843 (11,888) 110,982 1,234,937 Cash Flows From Capital and Related Financing Activities:
Principal paid on financed purchases (10,389) (20,779) (31,168) Interest paid on financed purchases (102,380) (1,028) (103,408) Principal paid on long-term debt (180,000) (180,000)
Acquisition of capital assets (2,553,441) (157,722) (2,711,163) Net cash used by capital and related financing activities (2,846,210) (179,529) (3,025,739) Cash Flows From Noncapital Financing Activities:
Operating grants received 51,619 51,619
Advances to/from other funds 103,746 103,746
Transfers to other funds (486,176) (179,528) (665,704)
Transfers from other funds 1,644,277 227,363 1,871,640
Net cash provided by noncapital financing activities 1,209,720 151,581 1,361,301 Cash Flows From Investing Activities:
Interest income received 16,471 877 20,776 38,124
Net cash provided (used) by investing activities 16,471 877 20,776 38,124 Net increase (decrease) in cash and cash equivalents (484,176) (11,011) 103,810 (391,377) Cash and cash equivalents - July 1 7,945,105 379,933 3,153,717 11,478,755 Cash and cash equivalents - June 30 $ 7,460,929 $ 368,922 $ 3,257,527 $ 11,087,378 The accompanying notes are an integral part of these financial statements. 34 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS (Continued)
For the Fiscal Year Ended June 30, 2022
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
Reconciliation of operating income (loss) to net cash provided (used) by operating activities:
Operating income (loss) $ 1,235,902 $ (9,265) $ (23,339) $ 1,203,298 Adjustments to reconcile operating activities:
Depreciation expense 156,747 126,935 283,682
Changes in assets, deferred outflows of resources,
liabilities and deferred inflows of resources:
Receivables, net (13,570) (66,250) (79,820)
Inventories (4,668) (4,668)
Deferred outflows (50,279) 29,637 (20,642)
Accounts payable 222,586 (299) 122,358 344,645
Accrued payroll 9,225 141 8,871 18,237
Deposits (2,089) (2,089)
Compensated absences 16,230 13,584 29,814
Early retirement (1,989) (873) (2,862)
Net pension liability 459,379 141,370 600,749
Deferred inflows (149,107) (66,749) (215,856)
Net cash provided (used) by operating activities $ 1,878,367 $ (9,423) $ 285,544 $ 2,154,488 The accompanying notes are an integral part of these financial statements. 35 CITY OF GROVER BEACH
FIDUCIARY FUNDS
STATEMENT OF FIDUCIARY NET POSITION
June 30, 2022
Successor Agency
Private-Purpose
Trust Funds
Custodial
Funds
ASSETS
Cash and investments $ 7,421 $ 292,987
Cash and investments with fiscal agent 287,243
Land held for projects 380,000
Total assets 674,664 $ 292,987
LIABILITIES
Accounts payable and other liabilities 4,677
Accrued interest payable 58,750
Due to other governments 337,517
Unearned revenue 221,000
Noncurrent liabilities
Due within one year 135,000
Due in more than one year 2,714,869
Total Liabilities 3,129,619 $ 342,194
NET POSITION
Restricted for:
Individuals, organizations, and other governments (2,454,955) (49,207) Total net position $ (2,454,955) $ (49,207)
The accompanying notes are an integral part of these financial statements. 36 CITY OF GROVER BEACH
FIDUCIARY FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
For the Fiscal Year Ended June 30, 2022
Successor Agency
Private-Purpose
Trust Funds Custodial Funds
Additions:
Taxes $ 318,847 $ 118,658
Interest 3,113
Security deposits 98,666
Building and planning deposits 142,499
Other 21,700 8,652
Total additions 343,660 368,475
Deductions:
Community development 305,028 175,561
Payment of tourism marketing district tax to other governments 123,237 Refunds and transfers to other systems 98,547
Interest expense 144,384
Other expense 17,726
Total deductions 449,412 415,071
Change in net position (105,752) (46,596)
Total net position-beginning (2,349,203) (2,611)
Total net position-ending $ (2,454,955) $ (49,207)
The accompanying notes are an integral part of these financial statements. 37 CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
38 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The accompanying basic financial statements present the financial activity of the City of Grover Beach. There are no component units included in this report which meet the criteria of GASB Statement No. 14, The Financial Reporting Entity, as amended by GASB Statements No. 39, No. 61, and No. 80.
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 Governmental Accounting Standards Board is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America.
UGovernment-wide Statements
The Statement of Net Position and the Statement of Activities display information about the City.
These statements include the financial activities of the overall City government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. The City does not eliminate interfund services provided and used during the process of consolidation. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange transactions.
The Statement of Activities presents a comparison between direct expenses and program revenues for each segment of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a 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.
UFund Financial Statements
The fund financial statements provide information about 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 funds, each of which is displayed in a separate column. All remaining governmental funds are aggregated and reported as nonmajor funds.
Proprietary fund financial statements include a Statement of Net Position; a Statement of Revenues, Expenses, and Changes in Net Position; and a Statement of Cash Flows for all
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
39 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation (Continued)
Fund Financial Statements (Continued)
proprietary funds.
Proprietary funds are accounted for using the economic resources measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses, and Changes in Net Position presents increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which liability is incurred.
Operating revenues in the proprietary funds are those revenues that are generated from the primary operation of the fund. All other revenues are reported as nonoperating revenues.
Operating expenses are those expenses that are essential to the primary operations of the fund.
All other expenses are reported as nonoperating expenses.
Fiduciary funds are used to account for assets held by the City in a trustee capacity or as a custodian for individuals, private organizations, other governmental units, and/or other funds. Fiduciary Funds use the full accrual basis of accounting and a measurement focus on the periodic determination of additions, deductions, and net position restricted for others. Fiduciary funds are reported in the fund financial statements but are not included for government-wide reporting purposes.
C. Major Funds
GASB Statement No. 34, defines major funds and requires that the City’s major funds are identified and presented separately in the fund financial statements. All other funds, called nonmajor funds, are combined and reported in a single column, regardless of their fund-type.
Major funds are defined as funds that have either assets, liabilities, revenues, or expenditures/expenses equal to ten percent of their fund-type 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:
UGeneral FundU
This fund accounts for all financial resources except those to be accounted for in another fund. It is the general operating fund of the City.
UStreet Rehabilitation and Repair Fund
This fund accounts for bond proceeds from the issuance of debt and is restricted to the improvements of City streets.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
40 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Major Funds (Continued)
Street Improvements Debt Service Fund
This fund is held by the County of San Luis Obispo and pays the semiannual principal and interest payments for the general obligation bonds issued to finance street improvements within the City.
The City reported the following major proprietary funds:
UWater Fund
This fund accounts for the activities of providing water to residents of the City.
UWastewater Fund
This fund accounts for the activities associated with the sewage treatment plant, pumping stations, and collection systems.
UWater Conservation Fund
This fund accounts for water conservation fees and is restricted to improving water conservation within the City.
D. Basis of Accounting
The government-wide, proprietary funds, and fiduciary funds 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 incurred, regardless of when the related cash flows take place.
Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, 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 fiscal year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent that they have matured. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of long-term debt and acquisitions under financed purchases 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 property taxes, grants, entitlements, and donations. On an accrual basis, revenues from property taxes are recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Other revenues susceptible to accrual include other taxes, intergovernmental revenues, interest, and charges for services. Grant revenues are recognized in the fiscal year in which all eligibility requirements are met. Under the terms of grant agreements, the City may fund certain programs with a combination of cost-
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
41 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Basis of Accounting (Continued)
reimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted net assets may be available to finance program expenditures/expenses. The City’s policy is to first apply restricted grant resources to such programs, followed by general revenues if necessary.
E. Compensated Absences
In compliance with Governmental Accounting Standards Board Statement No. 16, the City has established a liability for accrued sick leave and vacation in relevant funds. For governmental type funds, the current liability appears in the respective funds. All vacation paid is accrued when incurred in the government-wide and proprietary funds financial statements. This liability is set up for the current employees at the current rates of pay. If sick leave and vacation are not used by the employee during the term of employment, compensation is payable to the employee at the time of retirement. Sick leave is only payable to employees participating in the Public Employees’ Retirement System. Such compensation is calculated at the employee’s prevailing rate at the time of retirement or termination. Each fiscal year, an adjustment to the liability is made based on pay rate changes and adjustments for the current portion. The General Fund is primarily responsible for the repayment of the governmental portion of compensated absences.
F. Property Taxes
California Constitution Article XIII A limits the combined property tax rate to one percent of a property’s assessed valuation. Additional taxes may be imposed with voter approval. Assessed value is calculated at one hundred percent of a property’s fair value, as defined by Article XIII A, and may be increased no more than two percent per year unless a change in ownership occurs.
The State Legislature has determined the method of distributing the one percent tax levy among the various taxing jurisdictions.
Property tax revenues are recognized in the fiscal year for which taxes have been levied and collected within sixty days of fiscal year end. Property taxes are billed and collected as follows on the next page:
USecuredU UUnsecured
Valuation/Lien Date(s) January 1 January 1
Levy Date(s) July 1 July 1
Due Date(s) November 1 (50%) August 1
February 1 (50%)
Delinquency Date(s) December 10 (November) August 31
April 10 (February)
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
42 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) G. Capital Assets
All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Contributed capital assets are valued at their estimated fair value on the date contributed. Any donated capital assets or donated works of art and similar items are valued at their acquisition value rather than fair value. Any capital assets received in a service concession arrangement are valued at their acquisition value. The City’s policy is to capitalize all capital assets with costs exceeding the minimum thresholds at $5,000, except for infrastructure at $25,000 and with useful lives exceeding one year.
With the implementation of GASB Statement No. 34, the City was not required to record infrastructure assets existing or acquired prior to July 1, 2001. The City elected not to record such infrastructure assets. The City may elect to record such infrastructure assets in the future.
The purpose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets. The amount charged to depreciation expense each fiscal year represents that fiscal year’s pro rata share of the cost of capital assets. GASB Statement No. 34 requires that all capital assets with limited useful lives be depreciated over their estimated useful lives.
Depreciation is provided using the straight-line method which means the cost of the asset is divided by its expected useful life in years and the result is charged to expense each fiscal year until the asset is fully depreciated. The City has assigned the useful lives listed below to capital assets.
Structures and Improvements 50 years
Equipment 5-25 years
Infrastructure 15-50 years
H. Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, the City recognizes deferred outflows and inflows of resources.
In addition to assets, the Statement of Net Position will sometimes report a separate section for deferred outflows of resources. A deferred outflow of resources represent a consumption of net assets that applies to future periods. The City has one item which qualifies for reporting in this category, refer to Note 7 for a detailed listing of the deferred outflows of resources the City has recognized.
In addition to liabilities, the Statement of Net Position will sometimes report a separate section for deferred inflows of resources. A deferred inflow of resources represent an acquisition of net assets that applies to future periods. The City has two items which qualify for reporting in this category; refer to Note 7 and Note 15 for a detailed listing of the deferred inflows of resources the City has recognized.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
43 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) I. Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenditures, or expenses as appropriate. Actual results could differ from those estimates.
J. Cash Equivalents
For purposes of the Statement of Cash Flows, the City considers all highly liquid investment instruments purchased with a maturity of three months or less to be cash equivalents.
K. Fund Balances
Fund balances of the governmental funds are classified as follows:
Nonspendable Fund Balance – represents amounts that cannot be spent because they are either not in spendable form (such as inventory or prepaid insurance) or legally required to remain intact (such as notes receivable or principal of a permanent fund).
Restricted Fund Balance – represents amounts that are constrained by external parties, constitutional provisions or enabling legislation.
Committed Fund Balance – represents amounts that can only be used for a specific purpose because of a formal action by the City’s governing board. Committed amounts cannot be used for any other purpose unless the governing board removes those constraints by taking the same type of formal action. Committed fund balance amounts may be used for other purposes with appropriate due process by the governing board. Commitments are typically done through adoption and amendment of the budget. Committed fund balance amounts differ from restricted balances in that the constraints on their use do not come from outside parties, constitutional provisions, or enabling legislation.
Assigned Fund Balance – represents amounts which the City intends to use for a specific purpose, but that do not meet the criteria to be classified as restricted or committed. Intent may be stipulated by the governing board or by an official or body to which the governing board delegates the authority. Specific amounts that are not restricted or committed in a special revenue, capital projects, debt service, or permanent fund are assigned for purposes in accordance with the nature of their fund type or the fund’s primary purpose. Assignments within the general fund conveys that the intended use of those amounts is for a specific purpose that is narrower than the general purpose of the City.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
44 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) K. Fund Balances (Continued)
Unassigned Fund Balance – represents amounts which are unconstrained in that they may be spent for any purpose. Only the general fund reports a positive unassigned fund balance. Other governmental funds might report a negative balance in this classification because of overspending for specific purposes for which amounts had been restricted, committed, or assigned.
When an expenditure is incurred for a purpose for which both restricted and unrestricted fund balance is available, the City considers restricted funds to have been spent first. When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds.
L. Net Position
GASB Statement No. 63 requires that the difference between assets added to the deferred outflows of resources and liabilities added to the deferred inflows of resources be reported as net position. Net position is classified as either net investment in capital assets, restricted, or unrestricted.
Net position that is net investment in capital assets consist of capital assets, net of accumulated depreciation, and reduced by the outstanding principal of related debt. Unspent bond proceeds should be reported as either restricted or unrestricted assets, as appropriate, and the related portion of the bonded debt should be reported in the same component of net position as the unspent proceeds, and therefore will not have any net effect on any classifications of net position.
Restricted net position is the portion of net position that has external constraints placed on it by creditors, grantors, contributors, laws, or regulations of other governments, or through constitutional provisions or enabling legislations. Unrestricted net position consists of net position that does not meet the definition of net investment in capital assets or restricted net position.
M. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City California Public Employees’ Retirement System (CalPERS) Miscellaneous and Safety Plans and additions to/deductions from 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 employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. The General Fund is primarily responsible for the repayment of the governmental portion of the pension liability.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
45 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) N. Accounting Pronouncements
GASB Statements listed below were implemented in the current year financial statements:
Statement No. 87 "Leases" The provisions of this statement are effective for fiscal years beginning after June 15, 2021.
Statement No. 89 "Accounting for Interest Cost Incurred The provisions of this statement are effective before the End of a Construction for fiscal years beginning after December 15, 2020.
Period"
Statement No. 92 "Omnibus 2020" The provisions of this statement are effective for fiscal years beginning after June 15, 2021.
Statement No. 93 "Replacement of Interbank Offered The provision of this statement except for paragraphs Rates" 11b, 13, and 14 are effective for fiscal years beginning after June 15, 2020. Paragraph 11b is effective for fiscal years beginning after December 31, 2021. Paragraphs
13 and 14 are effective for fiscal years beginning after June 15, 2021.
Statement No. 97 "Certain Component Unit Criteria, The provisions of this statement are effective and Accounting and Financial for fiscal years beginning June 15, 2021.
Reporting for Internal Revenue Code
Section 457 Deferred Compensation
Plans - an amendment of GASB
Statements No. 14 and No. 84, and a
supersession of GASB Statement
No. 32"
Statement No. 98 "The Annual Comprehensive Financial The provisions of this statement are effective Report" for fiscal years ending after December 15, 2021.
GASB Statements listed below will be implemented in future year financial statements:
Statement No. 91 "Conduit Debt Obligations" The provisions of this statement are effective for fiscal years beginning after December 15, 2021.
Statement No. 94 "Public-Private and Public-Public The provisions of this statement are effective Partnerships and Availability for fiscal years beginning after June 15, 2022.
Payment Arrangements"
Statement No. 95 "Postponement of the Effective The provision of this Statement are effective Dates of Certain Authoritative Guidance"for fiscal years beginning after June 15, 2022.
Statement No. 96 "Subscription-Based Information The provisions of this statement are effective Technology Arrangements" for fiscal years beginning after June 15, 2022.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
46 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) N. Accounting Pronouncements (Continued)
Statement No. 99 "Omnibus 2022"
Issued 4/22
Statement No. 100 "Accounting Changes and The provisions of this statement are effective Error Corrections" for fiscal years beginning after June 15, 2023 Statement No. 101 "Compensated Abesenses" The provisions of this statement are effective for fiscal years beginning after December 15, 2023
The requirements related to extension of the use of LIBOR, accounting for SNAP distributions, disclosures of nonmonetary transactions, pledges of future revenues by pledging governments, clarification of certain provisions in Statement 34, as amended, and terminology updates related to Statement 53 and Statement 63 are effective upon issuance.
The requirements related to leases, PPPs, and SBITAs are effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter.
The requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement 53 are effective for fiscal years beginning after June 15, 2023, and all reporting periods O. Leases
Lessee: The City is a lessee for a noncancellable lease of equipment. The City of Grover Beach recognizes a lease liability and an intangible right-to-use lease asset in the government-wide financial statements. The City recognizes lease liabilities with an initial individual value of $50,000 or more.
At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of the lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.
Key estimates and judgements related to leases include how the City determines 1) the discount rate it uses to discount the expected lease payments to present value, 2) lease term, and 3) lease payments,
• The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases.
• The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
47 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability.
Lease assets are reported with the other capital assets and lease liabilities are reported with longterm debt on the statement of net position.
NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Budgetary Information
Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for governmental funds. The City’s budget ordinance requires that by June 1P
stP each year, the City Manager must submit a preliminary budget that includes projected expenditures and the means of financing them, to the City Council for the fiscal year commencing the following July 1. As modified during public study sessions, the preliminary budget becomes the proposed budget. Following public hearings on the proposed budget, the final annual budget is adopted by the City Council in June of the next fiscal year. After adoption of the final budget, transfers of appropriations within a general fund department, or within other funds, can be made by the City Manager.
Budgeted expenditures may be reallocated within a fund by the City Manager, and within a department program by the department director, but any inter-fund transfers or reallocation must be approved by resolution of the City Council. Numerous properly authorized amendments are made during the fiscal year. Budgetary control is enhanced by integrating the budget into the general ledger accounts. Encumbrance accounting is employed (e.g., purchase orders) to avoid expenditures over budget. Encumbrances outstanding at fiscal year-end are automatically rebudgeted in the following fiscal year.
B. Excess of Expenditures Over Appropriations
Excess of expenditures over appropriations in individual funds are as follows:
Major Funds:
General Fund:
Public Safety $ 1,728,705
Parks and Recreation $ 67,264
Nonmajor Funds:
Special Revenue Fund:
Public Safety Grants Fund $ 60,309
CDBG Non-Entitlement Fund $ 157,459
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
48 NOTE 3 – CASH AND INVESTMENTS
Cash and investments are classified in the financial statements as shown below, based on whether their use is restricted under the terms of the City’s debt instruments or Agency’s agreements:
Cash and Investments $ 32,981,042
Total cash and investments, statement of net position 32,981,042 Cash and Investments 300,408
Cash and investments with fiscal agent 287,243
Total cash and investments, statement of fiduciary net position 587,651 Total cash and investments $ 33,568,693
On June 30, 2022, the City had the following cash and investments on hand:
Cash on hand $ 1,450
Pooled cash 13,233,909
Pooled investments 20,333,334
Total cash and investments $ 33,568,693
Fair Value Measurements
The City categorizes its fair value investments within the fair value hierarchy established by generally accepted accounting principles. Investment securities classified in Level 1 of the fair value hierarchy are valued using prices quoted in active markets for those securities. Investment securities classified in Level 2 of the fair value hierarchy are valued using matrix pricing or market corroborated pricing. Matrix pricing is used to value securities based on the securities’ relationship to benchmark quoted prices. Investment securities classified in Level 3 of the fair value hierarchy are valued using significant unobservable inputs.
At June 30, 2022, the City had investments in money market funds and the San Luis Obispo County Investment Pool which are measured under Level 2 of the fair value hierarchy. The City’s remaining investments are held in the Local Agency Investment Fund (LAIF), which is not subject to the fair value hierarchy.
Investments Authorized by the California Government Code and the City’s Investment Policy The table on the next page identifies the investment types that are authorized for the City by the California Government Code. The table also identifies certain provisions of the California Government Code that address interest rate risk, credit risk, and concentration of credit risk.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
49 NOTE 3 – CASH AND INVESTMENTS (Continued)
Authorized
Investment Type
Maximum
Maturity
Maximum
Percentage Of
Portfolio
Maximum
Investment
in One Issuer
Local Agency Bonds 5 years None None
U.S. Treasury Obligations 5 years 60% None
U.S. Agency Securities 5 years None None
Bankers' Acceptances 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Negotiable Certificates of Deposit 1 year 20% None
Repurchase Agreements 1 year None None
Reverse Repurchase Agreements 92 days 20% of base value None Medium-Term Notes 5 years 30% None
Mutual Funds N/A 20% 10%
Money Market Funds N/A 20% 10%
Local Agency Investment Fund (LAIF) N/A None None
JPA Pools (other investment pools) N/A None None
Guaranteed Investment Contracts 15 months None None
Canadian Government Obligations 5 years None None
Investments Authorized by Debt Agreements
Investment of note proceeds held by note trustees are governed by the provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table on the following page identifies the investment types that are authorized for investments held by fiscal agents. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
Authorized
Investment Type
Maximum
Maturity
Maximum
Percentage
Of
Portfolio
Maximum
Investment
in One Issuer
Money market accounts N/A None None
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
50 NOTE 3 – CASH AND INVESTMENTS (Continued)
from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.
Information about the sensitivity of the 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:
Investment Type
Carrying
Amount
12 Months Or
Less
13-24
Months
25-60
Months
More than
60 Months
LAIF $ 17,364,199 $ 17,364,199 $ - $ - $ -
San Luis Obispo County
Investment Pool 2,681,892 2,681,892
Held by bond trustees:
Money market funds 287,243 287,243
$ 20,333,334 $ 20,333,334 $ - $ - $ -
Remaining Maturity (in Months)
U
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of rating by a nationally recognized statistical rating organization. Presented on the following page is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of fiscal year end for each investment type.
Minimum Exempt
Carrying Legal From
Investment Type Amount Rating Disclosure AAA AA Not Rated LAIF $ 17,364,199 N/A $ - $ - $ - 17,364,199$
San Luis Obispo County
Investment Pool 2,681,892 N/A 2,681,892
Held by bond trustees:
Money market funds 287,243 N/A 287,243
$ 20,333,334 $ - $ - $ - 20,333,334$
Rating as of Fiscal Year End
U
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
51 NOTE 3 – CASH AND INVESTMENTS (Continued)
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. There are no investments in any one issuer that represent 5% or more of total City’s investments.
UCustodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under State law (unless waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure the City’s deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.
None of the City’s deposits with financial institutions in excess of the Federal Depository Insurance Corporation’s limits were held in uncollateralized accounts.
The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government’s indirect investment in securities with mutual funds or government investment pools (such as LAIF or the San Luis Obispo County Investment Pool).
U
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying basic financial statements at the amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
52 NOTE 4 – CAPITAL ASSETS
Capital asset activity for the City’s governmental activities for the fiscal year ended June 30, 2022, is as follows:
Balance
June 30, 2021 Additions Deletions
Transfers/
Reclass
Balance
June 30, 2022
Non-depreciable capital assets
Land $ 1,470,203 $ 420,712 $ - $ - $ 1,890,915
Construction in progress 694,477 2,201,884 (2,259,872) 636,489 Total nondepreciable capital assets $ 2,164,680 $ 2,622,596 $ - $ (2,259,872) $ 2,527,404 Depreciable capital assets
Equipment $ 2,103,969 $ 210,933 $ - $ 17,971 $ 2,332,873 Right-to-use leased equipment 371,147 371,147
Buildings and improvements 24,065,887 40,687 2,241,901 26,348,475 Total depreciable capital assets 26,169,856 622,767 2,259,872 29,052,495 Accumulated depreciation/amortization
Equipment 1,363,020 313,222 1,676,242
Right-to-use leased equipment 18,557 18,557
Buildings and improvements 7,234,505 572,795 7,807,300
Total accumulated depreciation 8,597,525 904,574 9,502,099 Net depreciable capital assets $ 17,572,331 $ (281,807) $ - $ 2,259,872 $ 19,550,396 Net capital assets $ 19,737,011 $ 2,340,789 $ - $ - $ 22,077,800
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
53 NOTE 4 – CAPITAL ASSETS (Continued)
Capital asset activity for the City’s business-type activities for the fiscal year ended June 30, 2022, is as follows:
Balance
June 30, 2021 Additions Deletions Transfers/Reclass
Balance
June 30, 2022
Non-depreciable capital assets
Land $ 60,125 $ - $ - $ - $ 60,125
Construction in progress 989,192 2,711,164 (1,180,543) 2,519,813 Total nondepreciable capital assets $ 1,049,317 $ 2,711,164 $ - $ (1,180,543) $ 2,579,938 Depreciable capital assets
Capacity rights $ 1,598,578 $ - $ - $ - $ 1,598,578
Equipment 749,311 - 749,311
Infrastructure 10,950,816 684,155 496,387 12,131,358
Total depreciable capital assets 13,298,704 684,155 496,387 14,479,247 Accumulated depreciation
Capacity rights 966,350 31,971 998,321
Equipment 478,664 65,246 543,910
Infrastructure 6,036,302 198,524 6,234,826
Total accumulated depreciation 7,481,316 295,741 - - 7,777,057 Net depreciable capital assets $ 5,817,388 $ 388,414 $ - $ 496,387 $ 6,702,190 Net capital assets $ 6,866,705 $ 3,099,578 $ - $ (684,156) $ 9,282,128 Depreciation expense the City’s governmental and business-type activities for the fiscal year ended June 30, 2022, is as follows:
Governmental Activities:
General Government $ 184,031
Public Safety 198,351
Parks and Recreation 43,499
Public Works 478,693
Total depreciation expense - governmental activities $ 904,574 Business-type Activities:
Water $ 180,702
Wastewater 115,039
Total depreciation expense - business-type activities $ 295,741
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
54 NOTE 5 – INTERFUND TRANSACTIONS
Due from/due to:
Receivable Fund Payable Fund Amount
General Fund Nonmajor Governmental Funds $ 477,241
These amounts include balances of working capital loans made to several nonmajor governmental funds, which the general fund expects to collect in the subsequent year.
Advances from/to other funds:
Advances receivable and payable constitute long-term borrowing between funds. Each advance carries a state interest rate and has scheduled debt service payments. Interfund advances receivable and payable balance on June 30, 2022, are as follows:
Receivable Fund Payable Fund Amount
Wastewater Fund General Fund $ 1,282,313
Interfund transfers:
Enterprise
Fund
Enterprise
Fund
General
Fund
Street
Rehabilitation
and Repair
Fund
Street
Improvements
Debt Service
Fund
Nonmajor
Governmental
Funds
Water
Fund
Wastewater
Fund Total
Transfers out:
General Fund $ - $ - $ - $ 389,499 $ - $ 199,796 $ 589,295 Street Improvements Debt Service Fund 1,170,691 1,170,691 Nonmajor Governmental Funds 9,000 996,905 1,644,277 27,567 2,677,749 Enterprise Fund-Water Fund 351,000 88,237 46,939 486,176 Enterprise Fund-Wastewater Fund 171,000 8,528 179,528
Total $ 531,000 $ 88,237 $ 1,170,691 $ 1,441,871 $ 1,644,277 $ 227,363 $ 5,103,439 Transfers in:
During the year, transfers are mainly used to move overhead cost allocations from the Enterprise Funds to the General Fund and move funding from various funds to pay for capital improvement projects.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
55 NOTE 6 – LONG-TERM LIABILITIES
U Changes in Long-Term Liabilities
Long-term liability activity for the fiscal year ended June 30, 2022, was as follows:
Balance Balance Due Within
June 30, 2021 Additions Deletions June 30, 2022 One Year Governmental Activities:
General obligations bonds $ 25,875,000 $ 10,000,000 $ 740,000 $ 35,135,000 $ 775,000 Unamortized premium 1,644,437 1,457,191 102,141 2,999,487 136,142 Total general obligation bonds 27,519,437 842,141 38,134,487 911,142 State loan 136,766 24,312 112,454 24,556
Early retirement incentive 24,274 10,745 13,529 8,460
Compensated absences 584,725 258,521 265,514 577,732 216,800 Financed purchases 159,035 88,526 70,509 70,509
Lease liability 371,147 371,147 57,242
Net pension liability 11,799,688 165,409 5,573,861 6,391,236 Total governmental activities $ 40,223,925 $ 795,077 $ 6,805,099 $ 45,671,094 $ 1,288,709 Business-type Activities:
Water revenue bond $ 4,282,000 $ 180,000 $ 4,102,000 $ 184,000 Early retirement incentive 10,927 3,230 7,697 1,645
Compensated absences 91,614 56,237 39,221 108,630 24,200 Financed purchases 31,168 31,168 -
Net pension liability 2,076,965 58,088 948,631 1,186,422 Total business-type activities $ 6,492,674 $ 114,325 $ 1,202,250 $ 5,404,749 $ 209,845 Compensated Absences
Governmental Accounting Standards Board Statement No. 16 identifies certain items that should be accrued as a liability as the benefits are earned by the employees but only to the extent it is probable that the employer will compensate the employees for the benefits through cash payments conditioned on the employee’s termination or retirement.
City employees accumulate earned but unused benefits which can be converted to cash at termination of employment. The non-current portion of these vested benefits, payable in accordance with various collective bargaining agreements, on June 30, 2022, total $577,732 for governmental activities and $108,630 for business-type activities.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
56 NOTE 6 – LONG-TERM LIABILITIES (Continued)
UState Loan
The City entered into a loan agreement with the California Energy Resources Conservation and Development commission for an energy savings project. Loan funds were disbursed on a reimbursement basis. The project was completed on December 31, 2011. Loan payments began on December 22, 2012, and terminate December 22, 2026, with an annual interest rate of 1.00% payable on a semi-annual basis.
Future minimum payment obligations for the loan payable on June 30, 2022, as shown on the following page:
Fiscal year Ending June 30 Principal Interest Total
2023 $ 24,556 $ 1,063 $ 25,619
2024 24,800 819 25,619
2025 25,050 568 25,618
2026 25,302 318 25,620
2027 12,746 66 12,812
112,454 2,834 115,288 -
General Obligation Bonds
The City is authorized to issue general obligation bonds in an amount not to exceed $48,000,000 to finance improvements to streets within the City. The bonds were authorized at an election of the registered voters of the City held on November 4, 2014.
On March 10, 2015, the City issued $5,000,000 of those bonds at a premium of $376,225. The bonds are payable semiannually on March 1 and September 1 of each year with interest rates varying from 3% to 5%. The bonds are subject to optional and mandatory redemption prior to maturity. As of June 30, 2022, $4,240,000 was still outstanding.
Future minimum payment obligations for the bonds on June 30, 2022, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2023 $ 150,000 $ 162,682 $ 312,682
2024 155,000 155,057 310,057
2025 165,000 147,056 312,056
2026 175,000 138,556 313,556
2027 180,000 129,681 309,681
2028-2032 1,040,000 519,357 1,559,357
2033-2037 1,225,000 334,889 1,559,889
2038-2041 1,150,000 94,400 1,244,400
$ 4,240,000 $ 1,681,678 $ 5,921,678
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
57 NOTE 6 – LONG-TERM LIABILITIES (Continued)
UGeneral Obligation Bonds (Continued)
On April 16, 2016, the City issued $8,000,000 of those bonds at a premium of $509,358. The bonds are payable semiannually on March 1 and September 1 of each year with interest rates varying from 2% to 5%. The bonds are subject to optional and mandatory redemption prior to maturity. As of June 30, 2022, $6,950,000 was still outstanding.
Future minimum payment obligations for the bonds on June 30, 2022, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2023 $ 235,000 $ 237,969 $ 472,969
2024 245,000 225,969 470,969
2025 260,000 213,344 473,344
2026 270,000 200,094 470,094
2027 285,000 186,219 471,219
2028-2032 1,605,000 753,745 2,358,745
2033-2037 1,875,000 486,595 2,361,595
2038-2042 2,175,000 178,285 2,353,285
$ 6,950,000 $ 2,482,220 $ 9,432,220
On December 5, 2017, the City issued $15,000,000 of those bonds at a premium of $1,110,466. The bonds are payable semiannually on March 1 and September 1 of each year with interest rates varying from 3% to 5%. The bonds are subject to optional and mandatory redemption prior to maturity. As of June 30, 2022, $13,945,000 was still outstanding.
Future minimum payment obligations for the bonds on June 30, 2022, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2023 $ 390,000 $ 512,600 $ 902,600
2024 410,000 492,600 902,600
2025 430,000 471,600 901,600
2026 450,000 449,600 899,600
2027 470,000 426,600 896,600
2028-2032 2,735,000 1,745,625 4,480,625
2033-2037 3,385,000 1,114,875 4,499,875
2038-2042 3,930,000 563,700 4,493,700
2043-2044 1,745,000 52,725 1,797,725
$ 13,945,000 $ 5,829,925 $ 19,774,925
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
58 NOTE 6 – LONG-TERM LIABILITIES (Continued)
On January 26, 2022, the City issued $10,000,000 of those bonds at a premium of $1,457,191. The bonds are payable semiannually on March 1 and September 1 of each year with interest rates varying from 3% to 5%. The bonds are subject to optional and mandatory redemption prior to maturity. As of June 30, 2022, $10,000,000 was still outstanding.
Fiscal year Ending June 30 Principal Interest Total
2023 $ - $ 217,269 $ 217,269
2024 363,800 363,800
2025 363,800 363,800
2026 363,800 363,800
2027 15,000 363,800 378,800
2028-2032 85,000 1,811,600 1,896,600
2033-2037 90,000 1,794,050 1,884,050
2038-2042 425,000 1,773,300 2,198,300
2043-2047 7,365,000 2,972,400 10,337,400
2048 2,020,000 60,600 2,080,600
$ 10,000,000 $ 8,775,750 $ 18,775,750
Water Revenue Bond
On February 26, 2020, the City issued $4,456,000 of water revenue bonds to use for capital projects. The bonds are payable semiannually on March 1 and September 1 of each year with an interest rate of 2.43%.
As of June 30, 2022, $4,102,000 is still outstanding.
Future minimum payment for the bonds on June 30, 2022, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2023 $ 184,000 $ 97,443 $ 281,443
2024 188,000 92,923 280,923
2025 193,000 88,294 281,294
2026 198,000 83,543 281,543
2027 203,000 78,671 281,671
2028-2032 1,091,000 316,009 1,407,009
2033-2037 1,231,000 175,094 1,406,094
2038-2040 814,000 29,986 843,986
$ 4,102,000 $ 961,964 5,063,964
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
59 NOTE 6 – LONG-TERM LIABILITIES (Continued)
The City has pledged future water system revenues, net of specific operating expenses, to repay the bonds on parity with a pledge that services all parity obligations. The bonds are payable solely from water customer net revenues. For the year ended June 30, 2022, principal and interest paid, and total customer net revenues were $281,671 and $1,317,920, respectively. This debt issue is subject to a reserve requirement in conjunction with parity debt issued by the City. The City is in compliance with the revenue rate covenant requiring net revenues of the water system to be at least equal to 1.2 times the amount necessary to pay principal and interest on the bonds and all other parity bonds.
Financed Purchases
On August 14, 2018, the City entered into an agreement to finance the purchase of police vehicles and equipment valued at $339,016. The outstanding balance due as of June 30, 2022 was $70,508, all of which is due within 2023.
Lease Liability
During the current fiscal year, the City entered into a five-year lease agreement as lessee for the acquisition of a command post vehicle for the Police Department. An initial lease liability was recorded in the amount of $371,147 during the current fiscal year. The annual principal and interest payments are due on March 28 each year with an interest rate of 3.095%. In addition, the City will purchase the equipment for $1 at the end of the lease term. Future minimum lease payments are as follows:
Fiscal year Ending June 30 Principal Interest Total
2023 $ 57,242 $ 11,487 $ 68,729
2024 59,013 9,715 68,728
2025 60,840 7,889 68,729
2026 62,723 6,006 68,729
2027 64,664 4,065 68,729
Thereafter 66,665 2,063 68,728
Totals $ 371,147 $ 41,225 412,372$
NOTE 7 – PENSION PLANS
A. General Information about the Pension Plans
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (Police and Fire) or Miscellaneous Employee Pension Plans (Plans), cost-sharing multiple employer defined benefit plans administered by the California Public Employees’ Retirement System (CalPERS).
Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
60 NOTE 7 – PENSION PLANS (Continued)
publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
The Plans’ provisions and benefits in effect on June 30, 2022, are summarized as follows:
Prior to On or after
Hire Date January 1, 2013 January 1, 2013
Benefit formula 2.5% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50-63 52-67
Monthly benefits, as a % of eligible compensation 1.426% to 2.418% 1.0% to 2.5% Required employee contribution rates 8.00% 6.75%
Required employer contribution rates 12.20% + $575,886 7.59% + $17,467 Prior to On or after
Hire Date January 1, 2013 January 1, 2013
Benefit formula 3.0% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 50-57
Monthly benefits, as a % of eligible compensation 3.00% 2.0% to 2.7% Required employee contribution rates 12.00% 13.00%
Required employer contribution rates 21.79% + $474,269 13.13% + $9,882 Miscellaneous
Safety-Police
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
61 NOTE 7 – PENSION PLANS (Continued)
Prior to On or after
Hire Date January 1, 2013 January 1, 2013
Benefit formula 1/2% @ 55 2.0% @ 55
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50-55 50-55
Monthly benefits, as a % of eligible compensation 1.783% to 2.5% 1.426% to 2.0% Required employee contribution rates N/A N/A
Required employer contribution rates 0% + $38,655 N/A
Safety-Fire
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 Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
For the year ended June 30, 2022, the contributions recognized as part of pension expense for each Plan were as follows:
Miscellaneous Safety
Contributions-employer $ 827,979 $ 808,253
On June 30, 2022, the City reported net pension liabilities for its proportionate shares of the net position liability of each Plan as follows:
Proportionate Share of
Net Pension Liability
Miscellaneous $ 4,564,134
Safety 3,013,525
Total $ 7,577,659
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
62 NOTE 7 – PENSION PLANS (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
The net pension liability was measured as of June 30, 2021, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020, rolled forward to June 30, 2021, 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 plans relative to the projected contributions of all Pension Plan participants, actuarially determined.
On June 30, 2022, the City’s proportionate share of the net pension liability for each Plan as of June 30, 2021, and June 30, 2022, was as follows:
Miscellaneous Safety
Proportion-June 30, 2021 0.18024% 0.09417%
Proportion-June 30, 2022 0.24037% 0.08587%
Change-Increase (Decrease) 0.06013% -0.00830%
For the year ended June 30, 2022, the City recognized pension expense (income) of $1,968,361 for the Miscellaneous Plan and $(243,509) for the Safety Plan. Pension expense (income) represents the change in the net pension liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, actuarial gain/loss, actuarial assumptions or method, and plan benefits. On June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pension as follows:
Deferred Outflows
of Resources
Deferred Inflows of
Resources
Changes in assumptions $ - $ -
Differences between expected and actual experience 511,819 Net difference between projected and actual earnings on retirement plan investments 3,984,248
Changes in proportion and differences between City
contributions and proportionate share of contributions 138,804 308,243 Adjustment due to differences in proportion 56,578 90,059 City contributions subsequent to the measurement date 927,270 $ 1,634,471 $ 4,382,550
Miscellaneous
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
63 NOTE 7 – PENSION PLANS (Continued)
Deferred Outflows
of Resources
Deferred Inflows of
Resources
Changes in assumptions $ - $ -
Differences between expected and actual experience 514,858 Net difference between projected and actual earnings on retirement plan investments 1,793,627
Changes in proportion and differences between City
contributions and proportionate share of contributions 394,456 Adjustment due to differences in proportion 70,855 87,926 City contributions subsequent to the measurement date 858,085 $ 1,443,798 $ 2,276,009
Safety
Deferred outflows of resources and deferred inflows of resources above represent the unamortized portion of changes to net pension liability to be recognized in future periods in a systematic and rational manner.
Deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date of $927,270 and $858,085 for the Miscellaneous and Safety Plans, respectively, will be recognized as a reduction of the net pension liability in the year June 30, 2022.
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in the pension expenses as follows:
Miscellaneous Safety
2023 $ (795,409) $ (350,552)
2024 (846,757) (394,501)
2025 (932,143) (451,662)
2026 (1,101,040) (493,581)
$ (3,675,349) $ (1,690,296)
Fiscal year ending June 30
Actuarial Assumptions
The total pension liability in the June 30, 2022, actuarial valuation was determined using the following actuarial assumptions on the next page:
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
64 NOTE 7 – PENSION PLANS (Continued)
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate
Inflation
Payroll Growth
Projected Salary Increase
Investment Rate of Return (1)
Mortality (2)
Data for all Funds
Miscellaneous and Safety
June 30, 2020
June 30, 2021
Entry-Age Normal Cost Method
7.15%
2.50%
2.800%
Varies by Entry Age and Service
7.15%
Derived using CalPERS' Membership
(1) Net of pension plan investment and administration expenses including inflation. (2)) The mortality table used was developed based on CalPERs' specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table please refer to 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.
Discount Rate
The discount rate used to measure the total pension liability was 7.15 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investment was applied to all periods of projected benefit payments to determine the total pension liability.
Long-Term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net pension plan investment expense and inflation) are developed for each major asset class.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
65 NOTE 7 – PENSION PLANS (Continued)
In determining the long-term expected rate of return, CalPERS considered 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 + 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 equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
The table below reflects the long-term expected real rate of return by asset class.
Asset Class (1)
Assumed
Asset
Allocation
Real Return
Years 1-10 (2)
Real Return
Years 11+
(3)(4)
Public Equity 50.0% 4.80% 5.98%
Fixed Income 28.0% 1.00% 2.62%
Inflation Assets 0.0% 0.77% 1.81%
Private Equity 8.0% 6.30% 7.23%
Real Assets 13.0% 3.75% 4.93%
Liquidity 1.0% -0.92%
Total 100.0%
(1) In the System's ACFR, Fixed income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities. (2) An expected inflation of 2.00% used for this period. (3) An expected inflation of 2.92% used for this period. (4) Figures are based on previous ALM of 2017
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
66 NOTE 7 – PENSION PLANS (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in Discount Rate The following represents the City’s proportionate share of the net pension liability calculated using the discount rate of 7.15 percent, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (6.15 percent) or 1- percentage point higher (8.15 percent) than the current rate:
Miscellaneous Safety
1% Decrease 6.15% 6.15%
Net Pension Liability $ 8,462,431 $ 6,389,954
Current Discount Rate 7.15% 7.15%
Net Pension Liability $ 4,564,134 $ 3,013,525
1% Increase 8.15% 8.15%
Net Pension Liability $ 1,341,468 $ 240,205
Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
C. Payable to the Pension Plan
On June 30, 2022, the City had no amount outstanding for contributions to the pension plan required for the fiscal year ended June 30, 2022.
NOTE 8 – OTHER POST EMPLOYMENT BENEFITS
The City provided an early retirement incentive under extremely specific criteria. Five employees qualified and opted to take the early retirement incentive. The City is refunding the employee’s medical costs up to $500 per month until eligible for Medicare. The maximum potential liability as of June 30, 2022, was $21,226.
NOTE 9 – LIABILITY, WORKERS’ COMPENSATION, AND PURCHASED INSURANCE A. UDescription of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Grover Beach is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 123 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
67 NOTE 9 – LIABILITY, WORKERS’ COMPENSATION, AND PURCHASED INSURANCE (Continued) or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage.
The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a ninemember Executive Committee.
B. Primary USelf-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risksharing pool.
Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $3 million for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $3 million to $30 million for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $30 million to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.
The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses have a sub-limit of $50 million per occurrence. The coverage structure includes retained risk that is pooled among members, reinsurance, and excess insurance. More detailed information about the various layers of coverage is available on the following website:
https://cjpia.org/coverage/risk-sharing-pools/.
Workers’ Compensation Program
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members.
A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $1 million for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $1 million to $2 million for each occurrence and is evaluated as a percentage of the pool’s total incurred
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
68 NOTE 9 – LIABILITY, WORKERS’ COMPENSATION, AND PURCHASED INSURANCE (Continued) costs within the second layer. (4) Incurred costs from $2 million to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.
For FY 2021-22 the Authority’s pooled retention is $2 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $2 million. Coverage from $2 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.
C. UPurchased Insurance
Property Insurance
The City of Grover Beach participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City of Grover Beach property is currently insured according to a schedule of covered property submitted by the City of Grover Beach to the Authority. City of Grover Beach property currently has all-risk property insurance protection in the amount of $50 million. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.
D. UAdequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in FY 2021-22.
NOTE 10 – CONTINGENCIES AND COMMITMENTS
The City is involved in various litigations. In the opinion of management and legal counsel, the disposition of all litigations pending will not have a material effect on the City’s financial statements.
The City has received state and federal funds for specific purposes that are subject to review and audit by the grantor agencies. Although such audits could generate expenditure disallowances under terms of the grants, it is believed that any required reimbursements will not be material. The City had the following construction contracts as of June 30, 2022: $28,780 Skate Park Lights, $43,090 City Hall Complex Painting, $15,469 City Hall Parking Lot Reconfiguration, $65,621 Police Station Parking Lot Shade Structure, $221,686 Sidewalk Infill, $32,019 Sidewalk Repair Project, $956,739 South Oak Park Boulevard, $5,843,751 for Measure K-14 Street Rehabilitation and Repair projects, $1,476,231 for Water Line Upgrades and, $20,200 for the Nacimiento Lift Station Rehab Project.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
69 NOTE 11 – REVENUE LIMITATIONS IMPOSED BY CALIFORNIA PROPOSITION 218 Proposition 218, which was approved by the voters in November 1996, will regulate the City’s ability to impose, increase, and extend taxes, assessments, and fees. Any new, increased, or extended taxes, assessments, and fees subject to the provisions of Proposition 218, require voter approval before they can be implemented. Additionally, Proposition 218 provides that these taxes, assessments, and fees are subject to the voter initiative process and may be rescinded in the future years by the voters.
NOTE 12 – JOINT OPERATING AGREEMENTS
Wastewater operations. The City does not own and operate a separate wastewater treatment plant facility. Pursuant to a purchase agreement with the South San Luis Obispo County Sanitation District, the City’s waste is transported through City-owned, and City maintained lines for processing at the District’s plant. The City purchased up to 30 percent of the District’s treatment plant capacity. The cost of this purchased capacity is recorded as a capital asset of the wastewater enterprise, and this cost is being amortized to expense over 20 years using the straight-line method. The City is also obligated to pay to the District the costs of maintaining and operating the District’s plant, based upon the number of City’s customers, times certain rates, and such operating costs are to be paid monthly by the City. The City records such operating costs as expenses in its wastewater enterprise.
Water operations. The San Luis Obispo County Flood Control and Water Conservation District, a countywide agency, issued voter-approved general obligation bonds for the purpose of building Lopez Dam, a storage reservoir, water treatment plant, and other facilities to provide a primary municipal water supply.
The City has entered into a water supply agreement wherein the City has agreed to pay annually, regardless of water deliveries, a prorated percentage of certain costs. In addition, the City also pays the District a prorated share of operating, maintenance, pumping, and related operating costs which expensed in the City’s water enterprise fund.
NOTE 13 – FIVE CITIES FIRE AUTHORITY
The City of Grover Beach is a member of the Five Cities Fire Authority (FCFA), a joint powers authority between the Cities of Arroyo Grande, Grover Beach, and the Oceano Community Services District. FCFA was formed on July 9, 2010, for the purpose of providing a more efficient fire protection service within the City limits of Arroyo Grande and Grover Beach, as well as the towns of Oceano and Halcyon which are unincorporated areas of San Luis Obispo County. Each member contributes its pro rate share of operating costs to FCFA based on a funding formula, calculated annually. The FCFA governing board consists of one member appointed from each participating entity and shall be appointed as determined by the respective City Council or Board of Directors. All financial decisions are made by this three-member board. The City of Grover Beach contributed $2,015,115 to FCFA during the fiscal year ended June 30, 2022, for fire protections services. Separate financial statements may be obtained from the Five Cities Fire Authority at 140 Traffic Way in Arroyo Grande, California.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
70 NOTE 14 – SUCCESSOR AGENCY
UBonds Payable
On December 8, 2005, the former Improvement Agency issued $4,390,000 of 2005 tax allocation bonds to refund the outstanding balance of the 2001 tax allocation notes and pay the costs of redevelopment activities within the Agency’s Improvement Project. The bonds are secured by a pledge of the Agency’s tax increment revenues excluding to be paid to other taxing authorities, pursuant to pass-through agreements, bear interest from 3.25 to 5.00 percent, and mature on August 1, 2035. On February 1, 2014, the Successor Agency assumed the tax allocation bonds previously held by the former Improvement Agency. As of June 30, 2022, the principal balance was $2,820,000.
The future minimum payment obligations for the bonds payable on June 30, 2022, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2023 $ 145,000 $ 137,375 $ 282,375
2024 150,000 130,000 280,000
2025 160,000 122,250 282,250
2026 165,000 114,125 279,125
2027 175,000 105,625 280,625
2028-2032 1,015,000 384,125 1,399,125
2033-2036 1,010,000 104,000 1,114,000
$ 2,820,000 $ 1,097,500 $ 3,917,500
U
Loan Payable
On February 1, 2015, the Successor Agency assumed loans due to the City of Grover Beach previously held by the former Improvement Agency. There is no formal payment schedule. Loan payments are made when monies become available, with an annual interest rate of 0.5%. The amount due to the City of Grover Beach as of June 30, 2022, was $29,869.
UChanges in Long-Term Liabilities
Long term liability activity for the fiscal year ended June 30, 2022, are as follows:
Balance Balance Due Within
July 1, 2021 Additions Deletions June 30, 2022 One Year Tax allocation bonds $ 2,955,000 $ 135,000 $ 2,820,000 $ 135,000 Loan payable 32,168 32,168 -
$ 2,987,168 $ - $ 167,168 $ 2,820,000 $ 135,000
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2022
71 NOTE 15 – DEFERRED INFLOWS OF RESOURCES
On June 30, 2022, deferred inflows of resources, reported in the governmental fund financial statements, consisted of the following:
Home
Grant Fund Total
Unavailable Revenue $ 333,975 $ 333,975
$ 333,975 $ 333,975
NOTE 16 – SUBSEQUENT EVENT
Events subsequent to June 30, 2022 have been evaluated through December 16, 2022, which is the date the financial statements were available to be issued. Management did not identify any subsequent events requiring disclosure.
CITY OF GROVER BEACH
Required Supplemental Information
June 30, 2022
72 Budgetary Information
Through the budget, the City Council sets the direction of the City, allocates its resources and establishes its priorities. The Annual Budget assures the efficient and effective use of the City’s economic resources, as well as establishing that the highest priority objectives are accomplished.
The Annual budget serves the fiscal period July 1 to June 30 and is a vehicle that accurately and openly communicates these priorities to the community, businesses, vendors, employees and other public agencies. Additionally, it establishes the foundation of effective financial planning.
The City prepares a one-year budget. The City Council adopts governmental fund budgets consistent with generally accepted accounting principles as legally required.
The City Council generally reauthorizes appropriations for continuing projects and activities. The City Council has the legal authority to amend the budget of any fund, at any time during the fiscal year. The budgetary legal level of control (the level on which expenditures may not legally exceed appropriations) is generally at the fund level. Budgeted expenditures may be reallocated within a fund by the City Manager, and within a department program by the department director, but any inter-fund transfers or reallocation must be approved by resolution of the City Council.
CITY OF GROVER BEACH
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET TO ACTUAL
For the Fiscal Year Ended June 30, 2022
Original Final Actual Amounts
Variance with
Final Budget
Positive
(Negative)
Revenues:
Taxes $ 14,524,500 $ 14,524,500 $ 14,264,291 $ (260,209) Licenses, permits, and fees 347,000 347,000 351,466 4,466 Intergovernmental 2,052,737 2,114,167 1,475,030 (639,137) Charges for services 878,780 878,780 860,514 (18,266)
Fines and forfeitures 52,650 52,650 47,823 (4,827)
Use of money and property 216,000 216,000 (69,206) (285,206) Total revenues 18,071,667 18,133,097 16,929,918 (1,203,179) Expenditures:
General government 7,331,854 7,246,854 4,443,393 2,803,461 Public safety 5,639,721 5,773,727 7,502,432 (1,728,705) Community development 1,416,676 1,425,676 792,538 633,138 Public works 2,390,196 2,706,665 2,089,714 616,951
Parks and recreation 428,597 478,597 545,861 (67,264)
Debt service:
Principal 24,312 24,312 112,838 (88,526)
Interest 13,791 13,791 21,370 (7,579)
Total expenditures 17,245,147 17,669,622 15,508,146 2,161,476 Excess of revenues over (under) expenditures 826,520 463,475 1,421,772 (3,364,655) Other Financing Sources (Uses):
Leases (as leasee) 371,147 371,147
Transfers in 556,000 556,000 531,000 (25,000)
Transfers out (2,301,750) (2,422,302) (589,295) 1,833,007 Total other financing sources (uses) (1,745,750) (1,866,302) 312,852 2,179,154 Net change in fund balances (919,230) (1,402,827) 1,734,624 (1,185,501) Fund balance - July 1 2,549,600 99,889 4,051,044
Fund balance - June 30 $ 1,630,370 $ (1,302,938) $ 5,785,668 $ (1,185,501) Budgeted Amounts
73 CITY OF GROVER BEACH
STREET REHABILITATION AND REPAIR FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET TO ACTUAL
For the Fiscal Year Ended June 30, 2022
Original Final Actual Amounts
Variance with
Final Budget
Positive
(Negative)
Revenues:
Charges for services $ 20,000 $ 20,000 $ - $ (20,000)
Use of money and property 15,000 15,000 2,668 (12,332)
Intergovernmental 65,000 65,000 65,166 166
Total revenues 100,000 100,000 67,834 (32,166)
Expenditures:
Public works 4,298,060 6,111,507 5,145,796 965,711
Total expenditures 4,298,060 6,111,507 5,145,796 965,711 Excess of revenues over (under) expenditures (4,198,060) (6,011,507) (5,077,962) 933,545 Other Financing Sources (Uses):
Proceeds from the issuance of bonds payable 10,000,000 10,000,000 Premium on bonds issued 1,457,191 1,457,191
Transfers in 30,000 30,000 88,237 58,237
Transfers out (1,170,691) (1,170,691)
Total other financing sources (uses) 30,000 30,000 10,374,737 10,344,737 Net change in fund balance (4,168,060) (5,981,507) 5,296,775 11,278,282 Fund balance - July 1 2,425,486 2,380,486 4,137,642
Fund balance - June 30 $ (1,742,574) $ (3,601,021) $ 9,434,417 $ 11,278,282 Budgeted Amounts
74 CITY OF GROVER BEACH
Schedule of Proportionate Share of Net Pension Liability Miscellaneous Plan
Last 10 Years*
As of June 30, 2022
Fiscal Year 2014-15 2015-16 2016-17 2017-18 2018-19
Measurement Period 2013-14 2014-15 2015-16 2016-17 2017-18 Proportion of the net pension liability 0.059220% 0.177090% 0.171680% 0.172750% 0.175950% Proportionate share of the net pension liability $ 3,684,797 $ 4,740,779 $ 5,964,116 $ 6,810,002 $ 6,631,010 Covered payroll $ 2,201,206 $ 2,352,410 $ 2,544,097 $ 2,823,759 $ 3,007,940 Proportionate share of the net pension
liability as a percentage of covered payroll 167.40% 201.53% 234.43% 241.17% 220.45% Plan fiduciary net position as a percentage
of the total pension liability 81.15% 79.89% 75.87% 75.39% 77.69% Notes to schedule
Changes in assumptions:
1. In 2018, demographic assumptions and the inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate.
2. In 2017, as part of the Asset Liability Management review cycle, the discount rate was changed from 7.65% to 7.15%.
3. In 2016, the discount rate was changed from 7.5% (net of administrative expense) to 7.65% to correct for an adjustment to exclude administrative expense
4. In 2015, amounts reported as changes in assumptions resulted primarily from adjustments to expected retirement ages of general employees
*Fiscal year 2014-15 was the 1st year of implementation 75 2019-20 2020-21 2021-22
2018-19 2019-20 2020-21
0.177750% 0.180240% 0.240370%
$ 7,117,875 $ 7,602,638 $ 4,564,134
$ 3,077,837 $ 3,138,281 $ 3,164,383
231.26% 242.25% 144.23%
77.73% 77.71% 77.71%
76 CITY OF GROVER BEACH
Schedule of Proportionate Share of Net Pension Liability Safety Plan
Last 10 Years*
As of June 30, 2022
Fiscal Year 2014-15 2015-16 2016-17 2017-18 2018-19
Measurement Period 2013-14 2014-15 2015-16 2016-17 2017-18 Proportion of the net pension liability 0.058560% 0.089290% 0.089350% 0.088890% 0.090830% Proportionate share of the net pension liability $ 3,643,925 $ 3,611,809 $ 4,627,579 $ 5,311,534 $ 5,329,358 Covered payroll $ 1,308,085 $ 1,193,228 $ 1,400,666 $ 1,606,728 $ 1,611,098 Proportionate share of the net pension
liability as a percentage of covered payroll 278.57% 302.69% 330.38% 330.58% 330.79% Plan fiduciary net position as a percentage
of the total pension liability 78.83% 77.27% 72.69% 71.74% 73.39% Notes to schedule
Changes in assumptions:
1. In 2018, demographic assumptions and the inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate.
2. In 2017, as part of the Asset Liability Management review cycle, the discount rate was changed from 7.65% to 7.15%.
3. In 2016, the discount rate was changed from 7.5% (net of administrative expense) to 7.65% to correct for an adjustment to exclude administrative expense
4. In 2015, amounts reported as changes in assumptions resulted primarily from adjustments to expected retirement ages of general employees
*Fiscal year 2014-15 was the 1st year of implementation 77 2019-20 2020-21 2021-22
2018-19 2019-20 2020-21
0.092060% 0.094170% 0.085870%
$ 5,746,863 $ 6,274,015 $ 3,013,525
$ 1,724,360 $ 1,820,004 $ 2,210,811
333.28% 344.73% 136.31%
73.37% 73.12% 73.12%
78 CITY OF GROVER BEACH
SCHEDULE OF CONTRIBUTIONS
Miscellaneous Plan
Last 10 Years*
As of June 30, 2022
Fiscal Year 2015 2016 2017 2018 2019
Contractually required contribution (actuarially determined) $ 387,424 $ 502,704 $ 564,258 $ 640,602 $ 739,558 Contribution in relation to the actuarially determined
contributions 387,424 502,704 564,258 640,602 739,558
Contribution deficiency (excess)
Covered payroll $ 2,241,150 $ 2,201,206 $ 2,352,410 $ 2,544,097 $ 2,823,759 Contributions as a percentage of covered payroll 17.29% 22.84% 23.99% 25.18% 26.19% Notes to Schedule
Valuation Date: 6/30/2018
The actuarial methods and assumptions were used to set the actuarially determined contributions for the fiscal year 2020-21 were derived from the June 30, 2018 funding valuation report.
Actuarial Cost Method Entry Age Normal
Amortization Method/Period For details, see June 30, 2018 funding valuation report
Inflation 2.50%
Salary Increases Varies by entry age and service
Payroll Growth 2.75%
Investment Rate of Return 7.0% net of pension plan investment and administrative expenses; includes inflation
Retirement Age The probabilities of retirement are based on the 2010 CalPERS Experience Study for the
period from 1997 to 2007
Mortality The probabilities of mortality are based on
the 2010 CalPERS Experience Study for the
period from 1997 to 2007. Pre-retirement and
post-retirement mortality rates include 5 years
of projected mortality improvement using
Scale AA published by the Society of Actuaries.
* Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown. 79 2020 2021 2022
$ 831,877 $ 827,979 $ 921,270
831,877 827,979 921,270
$ 3,007,940 $ 3,077,837 $ 3,138,281
27.66% 26.90% 29.36%
80 CITY OF GROVER BEACH
SCHEDULE OF CONTRIBUTIONS
Safety Plan
Last 10 Years*
As of June 30, 2022
Fiscal Year 2015 2016 2017 2018 2019
Contractually required contribution (actuarially determined) $ 329,602 $ 426,742 $ 477,038 $ 568,347 $ 569,000 Contribution in relation to the actuarially determined
contributions 329,602 426,742 477,038 568,347 569,000
Contribution deficiency (excess)
Covered payroll $ 1,242,711 $ 1,308,085 $ 1,193,228 $ 1,400,666 $ 1,606,728 Contributions as a percentage of covered payroll 26.52% 32.62% 39.98% 40.58% 35.41% Notes to Schedule
Valuation Date: 6/30/2018
The actuarial methods and assumptions were used to set the actuarially determined contributions for the fiscal year 2020-21 were derived from the June 30, 2018 funding valuation report.
Actuarial Cost Method Entry Age Normal
Amortization Method/Period For details, see June 30, 2018 funding valuation report
Inflation 2.50%
Salary Increases Varies by entry age and service
Payroll Growth 2.75%
Investment Rate of Return 7.0% net of pension plan investment and administrative expenses; includes inflation
Retirement Age The probabilities of retirement are based on the 2010 CalPERS Experience Study for the
period from 1997 to 2007
Mortality The probabilities of mortality are based on
the 2010 CalPERS Experience Study for the
period from 1997 to 2007. Pre-retirement and
post-retirement mortality rates include 5 years
of projected mortality improvement using
Scale AA published by the Society of Actuaries.
* Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown. 81 2020 2021 2022
$ 676,869 $ 808,253 $ 858,085
676,869 1,308,253 858,085
(500,000)
$ 1,611,098 $ 1,724,360 $ 1,820,004
42.01% 75.87% 47.15%
82 NONMAJOR GOVERNMENTAL FUNDS
83 SPECIAL REVENUE FUNDS
Special revenue funds are used to account for revenues that are restricted by law or administrative actions to expenditures for specified purposes. Nonmajor special revenue funds used by the City are listed below:
Gas Tax - These funds are restricted in use to acquisition of rights of way, construction, maintenance, engineering, and administrative costs of the public street system. Income is derived from state excise taxes on fuel and is allocated to the City in accordance with Street and Highway Code Sections 2103-2108.
Gas Tax Road Maintenance and Rehabilitation Account - These funds are used to account for the receipt and expenditure of Senate Bill 1, an additional gas tax, that enable cities and counties to address significant maintenance, rehabilitation and safety needs on the local streets and road system.
Public Safety Grants – The purpose of this fund is to receive and track all Police Department State grant revenue and expenditures in accordance with prescribed regulations. Revenue for this fund is comprised of funds from the Citizens Option for Public Safety Program (COPs). Under the standard grant program allocation, the City is eligible to receive a minimum amount of $100,000 annually, with additional proportionate share based on population estimates determined by the California Department of Finance.
Parks Construction – This fund receives Park-In-Lieu fees from developers and is restricted to the acquisition, construction, major improvements, and rehabilitation.
Transportation Impact Fees – This fund accounts for fees generated by development for the construction of transportation improvements.
Law Enforcement Impact Fees – This fund accounts for fees generated by development. These funds may be used for law enforcement improvements related to expansion.
Administrative Impact Fees – This fund accounts for fees generated by development. These funds may be used for administrative improvements related to expansion.
Fire Development Impact Fees – This fund accounts for fees generated by development. These funds may be used for fire improvements related to expansion.
Storm Water Impact Fees – This fund accounts for fees generated by development. These funds may be used for storm water related expansion.
Wastewater Impact Fees – This fund accounts for fees generated by development. These funds may be used for wastewater related expansion.
Parks Facilities Impact Fees – This fund accounts for fees generated by development. These funds may be used for parks facilities related expansion.
Recreation Facilities Impact Fees – This fund accounts for fees generated by development. These funds may be used for recreation related expansion.
NONMAJOR GOVERNMENTAL FUNDS
84 Water Development Impact Fees – This fund accounts for fees generated by development. These funds may be used for water related expansion.
State Mandated ADA Fund – This fund accounts for the State Mandated Disability and Education Fee (SB 1186 Steinberg). Cities are required to collect four dollars from every business license or equivalent instrument. Cities are required to transmit thirty percent of the fees to the State on a quarterly basis for deposit in the Disability Access and Education Revolving Fund. Cities keep seventy percent of the fees to be used for ADA Certified Specialists Program.
Subsidized Senior Transportation – This fund accounts for expenditures related to the Senior Transportation program funded by Local Transportation Funds.
Local Transportation – This fund accounts for apportioned revenue from the state and is restricted in use to acquisition of rights of way, construction, maintenance, engineering, and administrative costs associated with the public street system, as well as transit-related costs. Income derived from state and federal grants generally administered by SLOCOG and Caltrans Local Assistance and include State Highway Account Urban and Regional (USHA and RSHA) Funds.
Community Development Block Grant (CDBG) Non-Entitlement – CDBG funds may be used for economic development, housing or public service projects which primarily benefit low- and moderate-income residents.
Home Grant – The Home Investment Partnership Program (HOME) funds can be used for First Time Homebuyer Program, First Time Homebuyer Project, Owner Occupied Rehabilitation Program, Rental Rehabilitation, Rental New Construction Project, and Tenant-Based Rental Assistance Programs.
CAPITAL PROJECTS FUND
Capital projects funds are restricted, committed or assigned for capital outlay and include:
Underground Utilities – This fund accounts for underground utility developer fees restricted to the placement of utility lines underground in accordance with City Council priorities set by resolution.
Capital Projects – This fund was set up to account for capital projects in a central fund where the funding is transferred in from the funding source and the capital expenditures are appropriated and tracked by project.
CITY OF GROVER BEACH
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
June 30, 2022
Gas Tax Gas Tax RMRA
Public Safety
Grants
Park
Construction
Transportation
Impact Fees
ASSETS
Cash and investments $ 164,226 $ 295,067 $ 208,687 $ 33,636 $ 22,320 Accounts receivable 25,101 44,819 16,100 4,230
Loans receivable
Interest receivable 248 445 315 50 34
Total assets $ 189,575 $ 340,331 $ 225,102 $ 37,916 $ 22,354
LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND FUND BALANCES
Liabilities:
Accounts payable $ 20,072 $ - $ 1,175 $ - $ -
Accrued wages 1,896
Due to funds
Total liabilities 20,072 3,071
Deferred Inflows of Resources:
Unavailable revenue
Total deferred inflows of resources
Fund Balances:
Restricted 169,503 340,331 222,031 37,916 22,354
Unassigned
Total fund balances 169,503 340,331 222,031 37,916 22,354 Total liabilities, deferred inflows of resources, and
fund balances $ 189,575 $ 340,331 $ 225,102 $ 37,916 $ 22,354 Special Revenue Funds
85 Law
Enforcement
Impact Fees
Administrative
Impact Fees
Fire Development
Impact Fees
Storm Water
Impact Fees
Wastewater
Impact Fees
Parks Facilities
Impact Fees
Recreation
Facilities Impact
Fees
$ 11,532 $ 23,527 $ 12,911 $ 125,238 $ 276,433 $ 310,726 $ 97,258 17 37 20 189 293 469 145
$ 11,549 $ 23,564 $ 12,931 $ 125,427 $ 276,726 $ 311,195 $ 97,403 $ - $ - $ - $ - $ - $ - $ -
11,549 23,564 12,931 125,427 276,726 311,195 97,403
11,549 23,564 12,931 125,427 276,726 311,195 97,403
$ 11,549 $ 23,564 $ 12,931 $ 125,427 $ 276,726 $ 311,195 $ 97,403 86 CITY OF GROVER BEACH
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
June 30, 2022
Water
Development
Impact Fees
State Mandated
ADA
Subsidized
Senior
Transportation
Local
Transportation
CDBG Non
Entitlement
ASSETS
Cash and investments $ - $ 10,614 $ 22,506 $ 1,341,504 $ - Accounts receivable 13,900 202,312
Loans receivable
Interest receivable 34 2,021
Total assets $ - $ 10,614 $ 22,540 $ 1,357,425 $ 202,312
LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND FUND BALANCES
Liabilities:
Accounts payable $ - $ 101 $ - $ - $ 14,412
Due to funds 159,688
Total liabilities 101 174,100
Deferred Inflows of Resources:
Unavailable revenue
Total deferred inflows of resources
Fund Balances:
Restricted 10,513 22,540 1,357,425 28,212
Unassigned
Total fund balances 10,513 22,540 1,357,425 28,212
Total liabilities, deferred inflows of resources, and
fund balances $ - $ 10,614 $ 22,540 $ 1,357,425 $ 202,312 Special Revenue Funds
87 Home Grant
Fund
Underground
Utilities
Capital
Projects Total
$ 122,500 $ 227,922 $ - $ 3,306,607
517,299 823,761
333,975 333,975
342 4,659
$ 456,475 $ 228,264 $ 517,299 $ 4,469,002
$ - $ - $ 199,746 $ 235,506
1,896
317,553 477,241
517,299 714,643
333,975 333,975
333,975 333,975
122,500 228,264 3,420,384
122,500 228,264 3,420,384
$ 456,475 $ 228,264 $ 517,299 $ 4,469,002
Capital Projects Funds
88 CITY OF GROVER BEACH
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Fiscal Year Ended June 30, 2022
Gas Tax Gas Tax RMRA
Public Safety
Grants
Park
Construction
Transportation
Impact Fees
Revenues:
Property taxes $ - $ - $ - $ - $ -
Intergovernmental 326,163 263,544 161,285
Charges for services 5,502 15,110
Use of money and property 1,136 1,146 809 113 276
Other
Total revenues 327,299 264,690 162,094 5,615 15,386
Expenditures:
Public safety 90,051
Community development
Public works 250,123
Parks and recreation 4,230
Capital outlay 85,674
Debt service:
Principal
Interest
Total expenditures 250,123 175,725 4,230
Excess of revenues over (under) expenditures 77,176 264,690 (13,631) 1,385 15,386 Other Financing Sources (Uses):
Transfers in
Transfers out (358,302) (241,000) (124,500)
Total other financing sources (uses) (358,302) (241,000) (124,500) Net change in fund balances (281,126) 23,690 (13,631) 1,385 (109,114) Fund balances - July 1 450,629 316,641 235,662 36,531 131,468 Fund balances - June 30 $ 169,503 $ 340,331 $ 222,031 $ 37,916 $ 22,354 Special Revenue Funds
89 Law
Enforcement
Impact Fees
Administrative
Impact Fees
Fire
Development
Impact Fees
Storm Water
Impact Fees
Wastewater
Impact Fees
Parks Facilities
Impact Fees
Recreation
Facilities
Impact Fees
$ - $ - $ - $ - $ - $ - $ -
1,148 1,183 1,836 4,371 21,999 28,305 5,060
37 76 41 405 810 1,332 313
1,185 1,259 1,877 4,776 22,809 29,637 5,373
-
1,185 1,259 1,877 4,776 22,809 29,637 5,373
(27,567) (193,570)
(27,567) (193,570)
1,185 1,259 1,877 4,776 (4,758) (163,933) 5,373
10,364 22,305 11,054 120,651 281,484 475,128 92,030
$ 11,549 $ 23,564 $ 12,931 $ 125,427 $ 276,726 $ 311,195 $ 97,403 90 CITY OF GROVER BEACH
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Fiscal Year Ended June 30, 2022
Water
Development
Impact Fees
State
Mandated
ADA
Subsidized
Senior
Transportation
Local
Transportation
CDBG Non
Entitlement
Revenues:
Taxes $ - $ - $ - $ - $ -
Intergovernmental 515,633 1,814,529
Charges for services 20,273 5,559
Use of money and property 73 4,090
Other
Total revenues 20,273 5,559 73 519,723 1,814,529
Expenditures:
Public safety
Community development 157,459
Public works 84,390
Parks and recreation
Capital outlay
Debt service:
Principal
Interest
Total expenditures 84,390 157,459
Excess of revenues over (under) expenditures 20,273 5,559 73 435,333 1,657,070 Other Financing Sources (Uses):
Transfers in
Transfers out (37,649) (6,000) (82,533) (1,606,628)
Total other financing sources (uses) (37,649) (6,000) (82,533) (1,606,628) Net change in fund balances (17,376) (441) 73 352,800 50,442 Fund balances - July 1 17,376 10,954 22,467 1,004,625 (22,230) Fund balances - June 30 $ - $ 10,513 $ 22,540 $ 1,357,425 $ 28,212 Special Revenue Funds
91 Home Grant
Fund
Underground
Utilities Capital Projects Totals
$ - $ - $ - $ -
620,305 3,701,459
110,346
743 11,400
422,966 422,966
422,966 743 620,305 4,246,171
90,051
157,459
334,513
4,230
2,062,176 2,147,850
2,062,176 2,734,103
422,966 743 (1,441,871) 1,512,068
1,441,871 1,441,871
(2,677,749)
1,441,871 (1,235,878)
422,966 743 276,190
(300,466) 227,521 3,144,194
$ 122,500 $ 228,264 $ - $ 3,420,384
Capital Project Funds
92 CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
GAS TAX
For the Fiscal Year Ended June 30, 2022
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 358,583 $ 326,163 $ (32,420)
Use of money and property 5,000 1,136 (3,864)
Total revenues 363,583 327,299 (36,284)
Expenditures:
Public works 460,450 250,123 210,327
Total expenditures 460,450 250,123 210,327
Excess of revenues over (under) expenditures (96,867) 77,176 174,043 Other Financing Sources (Uses):
Transfers out (421,523) (358,302) 63,221
Total other financing sources (uses) (421,523) (358,302) 63,221 Net change in fund balance $ (518,390) (281,126) $ 237,264 Fund balance - July 1 450,629
Fund balance - June 30 $ 169,503
93 CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
GAS TAX RMRA
For the Fiscal Year Ended June 30, 2022
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 264,498 $ 263,544 $ (954)
Use of money and property 4,500 1,146 (3,354)
Total revenues 268,998 264,690 (4,308)
Other Financing Sources (Uses):
Transfers out (241,000) (241,000)
Total other financing sources (uses) (241,000) (241,000) Net change in fund balance $ 27,998 23,690 $ (4,308)
Fund balance - July 1 316,641
Fund balance - June 30 $ 340,331
94 CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
PUBLIC SAFETY GRANTS
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 160,000 $ 161,285 $ 1,285
Use of money and property 5,000 809 (4,191)
Total revenues 165,000 162,094 (2,906)
Expenditures:
Public safety 94,567 90,051 4,516
Capital outlay 25,365 85,674 (60,309)
Total expenditures 119,932 175,725 (55,793)
Net change in fund balance $ 45,068 (13,631) $ (58,699) Fund balance - July 1 235,662
Fund balance - June 30 $ 222,031
95 CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
PARK CONSTRUCTION
For the Fiscal Year Ended June 30, 2022
Final Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 10,000 $ 5,502 $ (4,498)
Use of money and property 500 113 (387)
Total revenues 10,500 5,615 (4,885)
Expenditures:
Parks and recreation 9,000 4,230 4,770
Total expenditures 9,000 4,230 4,770
Excess of revenues over (under) expenditures 1,500 1,385 (115) Other Financing Sources (Uses):
Transfers out (9,000) 9,000
Total other financing sources (uses) (9,000) 9,000
Net change in fund balance $ (7,500) 1,385 $ 8,885
Fund balance - July 1 36,531
Fund balance - June 30 $ 37,916
96 CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
TRANSPORTATION IMPACT FEES
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 30,000 $ 15,110 $ (14,890)
Use of money and property 1,200 276 (924)
Total revenues 31,200 15,386 (15,814)
Expenditures:
Public works 7,500 7,500
Total expenditures 7,500 7,500
Excess of revenues over (under) expenditures 23,700 15,386 (8,314) Other Financing Sources (Uses):
Transfers out (124,500) (124,500)
Total other financing sources (uses) (124,500) (124,500) Net change in fund balance $(100,800) (109,114) $ (8,314) Fund balance - July 1 131,468
Fund balance - June 30 $ 22,354
97 CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
LAW ENFORCEMENT IMPACT FEES
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 3,000 $ 1,148 $ (1,852)
Use of money and property 150 37 (113)
Total revenues 3,150 1,185 (1,965)
Expenditures:
Public safety 7,500 7,500
Total expenditures 7,500 7,500
Net change in fund balance $ (4,350) 1,185 $ 5,535
Fund balance - July 1 10,364
Fund balance - June 30 $ 11,549
98 CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
ADMINISTRATIVE IMPACT FEES
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 3,200 $ 1,183 $ (2,017)
Use of money and property 300 76 (224)
Total revenues 3,500 1,259 (2,241)
Expenditures:
General government 7,500 7,500
Total expenditures 7,500 7,500
Net change in fund balance $ (4,000) 1,259 $ 5,259
Fund balance - July 1 22,305
Fund balance - June 30 $ 23,564
99 CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
FIRE IMPACT FEES
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 5,000 $ 1,836 $ (3,164)
Use of money and property 150 41 (109)
Total revenues 5,150 1,877 (3,273)
Expenditures:
Public safety 7,500 7,500
Total expenditures 7,500 7,500
Net change in fund balance $ (2,350) 1,877 $ 4,227
Fund balance - July 1 11,054
Fund balance - June 30 $ 12,931
100
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
STORM WATER IMPACT FEES
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 10,000 $ 4,371 $ (5,629)
Use of money and property 2,000 405 (1,595)
Total revenues 12,000 4,776 (7,224)
Expenditures:
Public works 7,500 7,500
Total expenditures 7,500 7,500
Net change in fund balance $ 4,500 4,776 $ 276
Fund balance - July 1 120,651
Fund balance - June 30 $ 125,427
101
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
WASTEWATER IMPACT FEES
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 50,000 $ 21,999 $ (28,001)
Use of money and property 5,000 810 (4,190)
Total revenues 55,000 22,809 (32,191)
Expenditures:
Public works 7,500 7,500
Total expenditures 7,500 7,500
Excess of revenues over (under) expenditures 47,500 22,809 (24,691) Other Financing Sources (Uses):
Transfers out (596,122) (27,567) 568,555
Total other financing sources (uses) (596,122) (27,567) 568,555 Net change in fund balance $ (548,622) (4,758) $ 543,864 Fund balance - July 1 281,484
Fund balance - June 30 $ 276,726
102
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
PARKS FACILITIES IMPACT FEES
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 71,000 $ 28,305 $ (42,695)
Use of money and property 8,000 1,332 (6,668)
Total revenues 79,000 29,637 (49,363)
Expenditures:
Parks and recreation 7,500 7,500
Total expenditures 7,500 7,500
Excess of revenues over (under) expenditures 71,500 29,637 (41,863) Other Financing Sources (Uses):
Transfers out (404,044) (193,570) 210,474
Total other financing sources (uses) (404,044) (193,570) 210,474 Net change in fund balance $ (332,544) (163,933) $ 168,611 Fund balance - July 1 475,128
Fund balance - June 30 $ 311,195
103
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
RECREATION FACILITIES IMPACT FEES
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 12,000 $ 5,060 $ (6,940)
Use of money and property 1,500 313 (1,187)
Total revenues 13,500 5,373 (8,127)
Expenditures:
Parks and recreation 7,500 7,500
Total expenditures 7,500 7,500
Net change in fund balance $ 6,000 5,373 $ (627)
Fund balance - July 1 92,030
Fund balance - June 30 $ 97,403
104
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
WATER DEVELOPMENT IMPACT FEES
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 39,000 $ 20,273 $ (18,727)
Total revenues 39,000 20,273 (18,727)
Expenditures:
Public works 7,500 7,500
Total expenditures 7,500 7,500
Excess of revenues over (under) expenditures 31,500 20,273 (11,227) Other Financing Sources (Uses):
Transfers out (31,500) (37,649) (6,149)
Total other financing sources (uses) (31,500) (37,649) (6,149) Net change in fund balance $ - (17,376) $ (17,376)
Fund balance - July 1 17,376
Fund balance - June 30 $ -
105
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
STATE MANDATED ADA
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 6,000 $ 5,559 $ (441)
Total revenues 6,000 5,559 (441)
Other Financing Sources (Uses):
Transfers out (6,000) (6,000)
Total other financing sources (uses) (6,000) (6,000)
Net change in fund balance $ - (441) $ (441)
Fund balance - July 1 10,954
Fund balance - June 30 $ 10,513
106
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
SUBSIDIZED SENIOR TRANSPORTATION
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 5,000 $ - $ (5,000)
Use of money and property 73 73
Total revenues 5,000 73 (4,927)
Net change in fund balance $ 5,000 73 $ (4,927)
Fund balance - July 1 22,467
Fund balance - June 30 $ 22,540
107
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
LOCAL TRANSPORTATION FUND
For the Fiscal Year Ended June 30, 2022
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 459,000 $ 515,633 $ 56,633
Use of money and property 1,500 4,090 2,590
Total revenues 460,500 519,723 59,223
Expenditures:
Public works 84,500 84,390 110
Total expenditures 84,500 84,390 110
Excess of revenues over (under) expenditures 376,000 435,333 59,333 Other Financing Sources (Uses):
Transfers out (1,255,680) (82,533) 1,173,147
Total other financing sources (uses) (1,255,680) (82,533) 1,173,147 Net change in fund balance $ (879,680) 352,800 $ 1,232,480 Fund balance - July 1 1,004,625
Fund balance - June 30 $ 1,357,425
108
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
CDBG NON-ENTITLEMENT
For the Fiscal Year Ended June 30, 2022
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 2,249,770 $ 1,814,529 $ (435,241)
Total revenues 2,249,770 1,814,529 (435,241)
Expenditures:
Community development 157,459 (157,459)
Total expenditures 157,459 (157,459)
Excess of revenues over (under) expenditures 2,249,770 1,657,070 (592,700) Other Financing Sources (Uses):
Transfers out (2,249,770) (1,606,628) (643,142)
Total other financing sources (uses) (2,249,770) (1,606,628) (643,142) Net change in fund balance $ - 50,442 $ 50,442
Fund balance - July 1 (22,230)
Fund balance - June 30 $ 28,212
109
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
HOME GRANT FUND
For the Fiscal Year Ended June 30, 2022
Final Budget Actual
Variance
Over/(Under)
Revenues:
Other $ 300,466 $ 422,966 $ 122,500
Total revenues 300,466 422,966 122,500
Net change in fund balance $ 300,466 422,966 $ 122,500
Fund balance - July 1 (300,466)
Fund balance - June 30 $ 122,500
110
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
UNDERGROUND UTILITIES
For the Fiscal Year Ended June 30, 2022
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Use of money and property $ 4,000 $ 743 $ (3,257)
Total revenues 4,000 743 (3,257)
Net change in fund balance $ 4,000 743 $ (3,257)
Fund balance - July 1 227,521
Fund balance - June 30 $ 228,264
111
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
CAPITAL PROJECTS
For the Fiscal Year Ended June 30, 2022
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 1,070,106 $ 620,305 $ (449,801)
Total revenues 1,070,106 620,305 (449,801)
Expenditures:
Capital outlay 4,959,455 2,062,176 2,897,279
Total expenditures 4,959,455 2,062,176 2,897,279
Excess of revenues over (under) expenditures (3,889,349) (1,441,871) 2,447,478 Other Financing Sources (Uses):
Transfers in 4,852,449 1,441,871 (3,410,578)
Total other financing sources (uses) 4,852,449 1,441,871 (3,410,578) Net change in fund balance $ 963,100 $ (963,100)
Fund balance - July 1
Fund balance - June 30 $ -
112
CITY OF GROVER BEACH
COMBINING STATEMENT OF FIDUCIARY NET POSITION
PRIVATE PURPOSE TRUST FUNDS
June 30, 2022
Housing
Successor
Agency
RDA Successor
Agency Total
ASSETS
Cash and investments $ 23,913 $ (16,491) $ 7,422
Cash and investments with fiscal agent 287,243 287,243
Land held for projects 380,000 380,000
Total assets 403,913 270,752 674,665
LIABILITIES
Accounts payable
Accrued interest payable 58,750 58,750
Unearned revenue 221,000 221,000
Noncurrent liabilites
Due within one year 135,000 135,000
Due in more than one year 2,714,869 2,714,869
Total Liabilities 3,129,619 3,129,619
NET POSITION
Held in trust $ 403,913 $ (2,858,867) $ (2,454,954)
113
CITY OF GROVER BEACH
PRIVATE PURPOSE TRUST FUNDS
For the Fiscal Year Ended June 30, 2022
Housing
Successor Agency
RDA Successor
Agency Total
Additions:
Taxes $ - $ 318,847 $ 318,847
Interest 3,112 3,112
Other 21,700 21,700
Total additions 21,700 321,959 343,659
Deductions:
Community development 300,466 4,561 305,027
Interest expense 144,384 144,384
Total deductions 300,466 148,945 449,411
Change in net position (278,766) 173,014 (105,752)
Total net position-beginning 682,679 (3,031,881) (2,349,202) Total net position-ending $ 403,913 $ (2,858,867) $ (2,454,954)
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION 114
CITY OF GROVER BEACH
CUSTODIAL FUNDS
June 30, 2022
Tourism
Marketing
District Tax
Fund
Building and
Planning
Fund Deposit Fund Total
ASSETS
Cash and investments $ 8,917 $ 124,623 $ 162,098 $ 295,638 Total assets 8,917 124,623 162,098 295,638
LIABILITIES
Accounts payable and other liabilities 4,677 4,677
Due to other governments 8,917 124,623 164,314 297,854
Total Liabilities 8,917 124,623 168,991 302,531
NET POSITION
Held in trust $ - $ - $ (6,893) $ (6,893)
COMBINING STATEMENT OF FIDUCIARY NET POSITION
115
CITY OF GROVER BEACH
CUSTODIAL FUNDS
For the Fiscal Year Ended June 30, 2022
Tourism
Marketing
District Tax
Fund
Building and
Planning
Fund Deposit Fund Total
Additions:
Taxes for other governments $ 118,658 $ - $ - $ 118,658 Security deposits 98,666 98,666
Building and planning deposits 142,499 142,499
Other 8,652 8,652
Total additions 118,658 142,499 107,318 368,475
Deductions:
Building and planning expense 175,561 175,561
Payments to other governments 123,237 123,237
Refunds 98,547 98,547
Other expense 17,726 17,726
Total deductions 123,237 175,561 116,273 415,071
Change in net position (4,579) (33,062) (8,955) (46,596) Total net position-beginning (2,611) (2,611)
Total net position-ending $ (4,579) $ (33,062) $ (11,566) $ (49,207)
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION 116
CITY OF GROVER BEACH
SCHEDULE OF DEBT SERVICE COVERAGE
For the Fiscal Year Ended June 30, 2022
2022
Service charges $ 3,780,969
Other operating revenue 126,017
Total service charges 3,906,986
Investment income 23,319
Other income 51,619
Total miscellaneous revenue 74,938
Total Revenue $ 3,981,924
Personnel costs 788,847
Supplies (1) 750,225
Lopez Contract O&M (2) 795,890
Lopez Dam Bonds - 2011A Debt Service (2) (3) 87,977
Lopez SRF Loan Debt Service (2) 295,254
Lopez Capital Outlay (2) 82,119
Other Charges (1), (4) 248,509
3,048,821
25% Coverage Factor of Lopez 2011A Bonds (5) 21,994
Total Operations and Maintenance 3,070,815
Net Revenue Available for Debt Service $ 911,109
Debt service:
2020 Water Bond 281,866
Total debt service 281,866
Net Revenue after Debt Service
Calculated coverage 3.232418951
Meets covenant restrictions yes
Notes:
(1) Supplies and services less (2) and (3)
(2) Includes actual cost from San Luis Obispo County
(3) Includes debt service allocated to the City, net of County received property taxes (4) Includes non-capital equipment and depreciation expense (5) For Lopez 2011A bonds, pledge of gross revenue requires coverage factor of 25% of Lopez 2011A bond debt service
117
STATISTICAL
SECTION
118
STATISTICAL SECTION
This section of the City’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.
Financial Trends Information
These schedules contain trend information to help the reader understand how the City’s financial performances and well-being have changed over time.
Revenue Capacity Information
These schedules contain trend information to help the reader understand the City’s most significant local revenue source, property taxes.
Debt Capacity Information
These schedules contain trend information to help the reader assess the affordability of the City’s current level of outstanding debt and the City’s ability to issue additional debt in the future.
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place.
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.
Sources
Unless otherwise noted, the information in these schedules is derived from the Annual Comprehensive Financial Reports for the relevant year.
CITY OF GROVER BEACH
NET POSITION BY COMPONENT
Last Ten Fiscal Years
2013 2014 2015 2016
Governmental Activities
Net investment in capital assets $ 16,061,482 $ 16,199,940 $ 15,969,238 $ 12,890,591 Restricted 1,315,510 1,666,256 2,346,071 14,200,615
Unrestricted 1,093,140 885,639 (5,072,493) (14,013,120) Total governmental activities net position 18,470,132 18,751,835 13,242,816 13,078,086 Business-type Activities
Net investment in capital assets $ 5,599,958 $ 5,401,948 $ 5,214,650 $ 5,703,245 Restricted
Unrestricted 5,988,557 6,669,924 6,400,614 5,734,800
Total business-type activities net position $ 11,588,515 $ 12,071,872 $ 11,615,264 $ 11,438,045 Primary Government
Net investment in capital assets $ 21,661,440 $ 21,601,888 $ 21,183,888 $ 18,593,836 Restricted 1,315,510 1,666,256 2,346,071 14,200,615
Unrestricted 7,081,697 7,555,563 1,328,121 (8,278,320)
Total primary government net position $ 30,058,647 $ 30,823,707 $ 24,858,080 $ 24,516,131 Fiscal Year
119
2017 2018 2019 2020 2021 2022
$ 10,357,447 $ 3,309,344 $ 17,844,806 $ 19,087,485 $ 19,441,210 $ (7,176,380) 11,338,614 4,335,595 16,443,580 12,464,114 9,082,474 6,224,776 (11,773,429) (6,661,847) (35,569,175) (34,991,224) (33,038,276) (3,999,262) 9,922,632 983,092 (1,280,789) (3,439,625) (4,514,592) (4,950,866) $ 5,601,488 $ 5,425,644 $ 5,312,360 $ 1,899,045 $ 6,673,989 $ 8,082,305 5,486,860 5,068,837 5,716,976 11,058,092 7,521,866 8,124,079 $ 11,088,348 $ 10,494,481 $ 11,029,336 $ 12,957,137 $ 14,195,855 $ 16,206,384 $ 15,958,935 $ 8,734,988 $ 23,157,166 $ 20,986,530 $ 26,115,199 $ 905,925 11,338,614 4,335,595 16,443,580 12,464,114 9,082,474 6,224,776 (6,286,569) (1,593,010) (29,852,199) (23,933,132) (25,516,410) 4,124,817 $ 21,010,980 $ 11,477,573 $ 9,748,547 $ 9,517,512 $ 9,681,263 $ 11,255,518 Fiscal Year
120
2013 2014 2015
General government $ 1,792,695 $ 1,169,957 $ 1,516,480
Public safety 4,656,027 4,514,113 4,775,994
Community development 462,921 425,966 487,336
Public works 456,690 1,476,487 1,547,554
Parks and recreation 661,422 423,917 701,247
Total governmental activities 8,029,755 8,010,440 9,028,611 Water 2,614,839 2,639,329 2,595,771
Water conservation 58,857 42,421 159,739
Wastewater 1,717,689 1,933,447 1,684,728
Storm water
Building and planning
Total business-type activities: 4,391,385 4,615,197 4,440,238 Total primary government expenses $ 12,421,140 $ 12,625,637 $ 13,468,849 General government $ 207,589 $ 202,839 $ 214,898
Public safety 110,257 120,492 139,906
Community development 133,025 278,829 443,144
Public works 206,319 145,633 209,789
Parks and recreation 194,219 287,332 346,798
644,426 572,259 758,249
316,386 1,106,217 799,651
Total governmental activities program
revenues $ 1,812,221 $ 2,713,601 $ 2,912,435
Water 3,126,929 3,323,751 2,848,085
Water conservation 4,368 41,625 104,873
Wastewater 2,135,406 2,190,405 2,165,005
Storm water
Building and planning
Total business-type activities program
revenues 5,266,703 5,555,781 5,117,963
Total primary government program
revenues $ 7,078,924 $ 8,269,382 $ 8,030,398
CITY OF GROVER BEACH
CHANGES IN NET POSITION
Last Ten Fiscal Years
Charges for services:
Capital contributions and grants:
EXPENSES
Governmental Activities
Business-type Activities:
PROGRAM REVENUES
Governmental Activities
Charges for services:
Operating contributions and grants
Fiscal Year
Business-type Activities:
Capital contributions and grants
121
2016 2017 2018 2019 2020 2021 2022
$ 1,884,959 $ 2,086,579 $ 2,670,331 $ 2,716,640 $ 3,275,341 $ 4,363,505 $ 4,695,218 3,738,665 5,535,688 6,490,947 6,171,995 7,580,648 7,385,514 7,977,222 806,727 1,195,283 679,727 611,340 1,064,355 698,932 976,070 5,194,271 7,433,919 9,986,270 7,859,731 7,994,179 5,961,342 7,821,460 717,105 475,754 482,567 537,448 517,919 373,201 606,330 12,341,727 16,727,223 20,309,842 17,897,154 20,432,442 18,782,494 22,076,300 3,814,432 2,724,944 3,589,286 2,857,203 2,900,305 3,181,371 3,149,314 126,950 92,307 26,131 9,658 13,278 9,265 11,291
1,591,627 2,594,299 2,763,509 1,147,410 1,142,702 1,297,102 1,348,332 5,533,009 5,411,550 6,378,926 4,014,271 4,056,285 4,487,738 4,508,937 $ 17,874,736 $ 22,138,773 $ 26,688,768 $ 21,911,425 $ 24,488,727 $ 23,270,232 $ 26,585,237 $ 523,119 $ 380,195 $ 416,456 $ 681,253 $ 400,435 $ 721,381 $ 798,367 127,024 131,546 153,464 213,377 224,084 46,924 58,587
149,698 86,368 149,400 187,500 197,365
698,187 588,912 774,174 574,020 639,556 218,552 241,138 326,693 200,647 259,066 245,015 261,915 57,443 194,199
1,474,983 1,874,270 652,324 804,496 2,919,414 1,405,720 4,045,051 1,425,586 1,489,982 205,034 1,792,844 1,737,261 639,160 1,131,438 $ 4,575,592 $ 4,665,552 $ 2,610,216 $ 4,397,373 $ 6,332,065 $ 3,276,680 $ 6,666,145 2,617,463 2,698,170 3,290,282 3,532,917 3,973,531 4,311,419 3,906,986 238,095 194,268 49,651 22,418
2,214,610 2,598,351 2,781,150 1,358,119 1,263,722 1,272,571 1,306,389 5,070,168 5,490,789 6,121,083 4,913,454 5,237,253 5,583,990 5,213,375 $ 9,645,760 $ 10,156,341 $ 8,731,299 $ 9,310,827 $ 11,569,318 $ 8,860,670 $ 11,879,520 Fiscal Year
122
2013 2014 2015
Fiscal Year
Net revenue (expense)
Governmental activities $ 6,198,219 $ 6,315,010 $ 9,429,292 Business-type activitiesl activities (651,506) (1,115,543) 415,046 Total primary government $ 5,546,713 $ 5,199,467 $ 9,844,338 Taxes:
Secured and unsecured property taxes 3,682,756 3,825,049 3,968,869 Other taxes 2,493,076 2,584,155 2,742,187
Investment income (loss) 3,004 7,034 13,934
Other revenues 152,272 9,126 60,900
Extraordinary gain
Transfers (778,449) 465,471 459,713
Total governmental activities 5,552,659 6,890,835 7,245,603 Investment income (loss) 5,896 8,244 9,476
Other revenues
Transfers 778,449 (465,471) (459,713)
Total business-type activities 784,345 (457,227) (450,237) Total primary government $ 6,337,004 $ 6,433,608 $ 6,795,366 Governmental activities $ (645,560) $ 575,825 $ (2,183,689) Business-type activities 1,435,851 658,316 (865,283)
Total primary government $ 790,291 $ 1,234,141 $ (3,048,972)
CHANGE IN NET POSITION
GENERAL REVENUES AND OTHER CHANGES IN
NET POSITION
Governmental Activities
Business-type Activities:
123
2016 2017 2018 2019 2020 2021 2022
Fiscal Year
$ 12,151,631 $ 15,644,290 $ 15,286,938 $ 16,035,069 $ 14,100,377 $ 15,505,814 $ 15,410,155 341,382 888,137 (2,106,812) (857,169) (1,180,968) (1,096,252) (704,438) $ 12,493,013 $ 16,532,427 $ 13,180,126 $ 15,177,900 $ 12,919,409 $ 14,409,562 $ 14,705,717 4,478,834 4,614,075 5,044,595 5,970,615 6,209,369 6,509,477 6,836,295 3,135,658 3,378,521 3,382,130 4,896,931 6,191,702 7,843,083 9,143,089 30,311 43,797 74,531 192,334 171,193 (22,612) (184,073) 294,663 446,058 13,875 90,956 19,476 59,549 384,506
343,935 463,766 410,323 502,499 (650,199) 41,350 (1,205,936) 8,283,401 8,946,217 8,925,454 11,653,335 11,941,541 14,430,847 14,973,881 12,249 34,830 26,149 86,155 96,634 49,547 48,536
134,269 51,619
(343,935) (463,766) (410,323) (502,499) 650,199 (41,350) 1,205,936 (331,686) (428,936) (384,174) (416,344) 746,833 142,466 1,306,091 $ 7,951,715 $ 8,517,281 $ 8,541,280 $ 11,236,991 $ 12,688,374 $ 14,573,313 $ 16,279,972 $ (3,868,230) $ (6,698,073) $ (6,361,484) $ (4,381,734) $ (2,158,836) $ (1,074,967) $ (436,274) (673,068) (1,317,073) 1,722,638 440,825 1,927,801 1,238,718 2,010,529 $ (4,541,298) $ (8,015,146) $ (4,638,846) $ (3,940,909) $ (231,035) $ 163,751 $ 1,574,255 124
CITY OF GROVER BEACH
FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2013 2014 2015 2016
GENERAL FUND
Nonspendable $ 103,492 $ 1,612 $ 1,612 $ 1,612
Unassigned 1,907,739 2,338,162 2,928,630 3,456,896
Total general fund $ 2,011,231 $ 2,339,774 $ 2,930,242 $ 3,458,508
ALL OTHER GOVERNMENTAL FUNDS
Restricted $ 1,315,510 $ 1,666,256 $ 7,322,212 $ 14,049,871 Unassigned (727,548) (45,976) (40,997) (326)
Total all other governmental funds $ 587,962 $ 1,620,280 $ 7,281,215 $ 14,049,545 Fiscal Year
Effective June 30, 2011, the City of Grover Beach implemented GASB Statement No. classifications of fund balance.
125
2017 2018 2019 2020 2021 2022
$ 1,612 $ 1,612 $ 1,612 $ 86,115 $ 2,823 $ 1,612
3,053,454 1,269,091 2,210,205 3,183,015 4,048,221 5,784,056 $ 3,055,066 $ 1,270,703 $ 2,211,817 $ 3,269,130 $ 4,051,044 $ 5,785,668 $ 10,802,117 $ 19,066,870 $ 16,339,179 $ 12,195,614 $ 9,082,474 $15,536,693 (107,570) 1,179,248 (378,497) (349,107) (322,696)
$ 10,694,547 $ 20,246,118 $ 15,960,682 $ 11,846,507 $ 8,759,778 $15,536,693 Fiscal Year
126
2013 2014 2015 2016
Taxes $ 6,175,832 $ 6,409,204 $ 6,711,056 $ 7,614,492
Licenses, permits, and fees 136,619 216,006 255,717 302,023 Intergovernmental 960,812 1,677,976 1,517,900 2,871,124 Charges for services 457,573 563,865 742,111 1,003,102
Fines and forfeitures 57,810 60,053 70,319 61,822
Use of money and property 294,180 172,643 250,021 315,926 Other 60,503 39,218 151,202 194,245
Total revenues 8,143,329 9,138,965 9,698,326 12,362,734 General government 1,519,969 1,129,692 1,385,147 1,759,005 Public safety 4,579,350 4,470,611 4,808,341 5,005,977
Community development 369,700 373,609 428,979 746,748
Public works 422,433 1,148,494 1,347,199 1,514,746
Parks and recreation 381,134 392,651 391,954 413,671
Capital outlay 1,432,630 681,382 895,621 4,239,849
Debt service:
Principal 97,013 33,689 22,673 22,893
Interest 10,977 3,172 2,947 193,530
Total expenditures 8,813,206 8,233,300 9,282,861 13,896,419 Excess of revenues over (under)
expenditures (669,877) 905,665 415,465 (1,533,685)
Long-term debt issued
Lease liability (as lease)
Transfers in 654,606 520,189 508,012 549,308
Transfers out (1,433,055) (54,718) (48,299) (205,373)
Bond proceeds 5,376,225 8,509,358
Extraordinary gain on dissolution of
the redevelopment agency
Total other financing sources (uses) (778,449) 465,471 5,835,938 8,853,293 Net change in fund balances $ (1,448,326) $ 1,371,136 $ 6,251,403 $ 7,319,608 Debt service as a percentage of
non-capital expenditures 1.48% 0.49% 0.31% 2.29%
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year
CHANGES IN FUND BALANCES OF GOVERNMENTAL
REVENUES
EXPENDITURES
OTHER FINANCING SOURCES (USES)
127
2017 2018 2019 2020 2021 2022
$ 7,992,596 $ 8,426,725 $ 10,867,546 $ 12,401,071 $ 14,352,559 $15,979,383 258,201 295,736 430,005 406,479 335,682 351,466
3,364,252 852,357 2,597,339 4,656,675 2,044,880 5,176,489 695,134 1,124,635 1,127,114 1,070,362 779,821 970,860
79,365 71,626 62,378 57,198 40,845 47,823
314,460 328,910 433,845 294,560 103,952 (45,691)
265,891 25,358 29,981 17,400 28,500 488,132
12,969,899 11,125,347 15,548,208 18,903,745 17,686,239 22,968,462 1,951,745 2,518,969 2,589,635 3,056,601 4,210,209 4,443,393 5,337,278 5,738,932 5,671,913 6,749,585 7,235,622 7,592,483 1,131,505 608,668 566,312 967,603 706,733 949,997
1,665,054 1,906,684 6,375,483 6,426,259 4,615,693 7,011,955 438,981 441,286 462,319 420,650 335,923 550,091
6,043,779 7,813,816 2,213,161 1,842,128 1,088,752 2,707,198 133,130 360,169 467,695 814,627 842,171 852,838
450,633 589,631 1,050,787 1,032,955 997,301 971,370
17,152,105 19,978,155 19,397,305 21,310,408 20,032,404 25,079,325 (4,182,206) (8,852,808) (3,849,097) (2,406,663) (2,346,165) (2,110,863) 16,209,693 434,614
371,147
576,979 484,104 540,483 571,605 1,302,405 3,231,799
(113,213) (73,781) (37,984) (1,221,804) (1,261,055) (4,437,735) 11,457,191
463,766 16,620,016 937,113 (650,199) 41,350 10,622,402
$ (3,718,440) $ 7,767,208 $ (2,911,984) $ (3,056,862) $ (2,304,815) $ 8,511,539
5.55% 8.47% 9.69% 10.49% 10.75% 8.88%
Fiscal Year
128
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal
Year Property Sales & Use Cannabis
Transient
Occupancy
Franchise
Fees Other Total
2013 $ 3,682,756 $ 1,514,524 $ 273,381 $ 466,174 $ 238,997 $ 6,175,832 2014 3,825,049 1,588,136 278,456 506,171 211,392 $ 6,409,204 2015 3,968,869 1,720,394 314,272 509,642 197,879 $ 6,711,056 2016 4,478,834 2,044,178 363,352 523,347 204,781 $ 7,614,492 2017 4,614,075 2,221,417 368,672 542,912 245,520 $ 7,992,596 2018 5,044,595 2,188,629 16,359 371,169 529,160 276,813 $ 8,426,725 2019 5,970,615 2,657,247 953,342 433,249 555,460 297,633 $ 10,867,546 2020 6,209,369 2,819,913 1,936,729 433,460 585,035 416,565 $ 12,401,071 2021 6,509,477 3,846,966 2,424,914 580,423 600,228 390,552 $ 14,352,560 2022 6,836,295 5,649,554 1,515,590 952,228 619,416 406,301 $ 15,979,384
TAX REVENUE BY SOURCE - GENERAL FUND
-
2 4
6 8
10 12
14 16
18 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
MILLIONS
Property Sales & Use Cannabis Transient Occupancy Franchise Fees Other -
2 4
6 8
10 12
14 16
18 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
MILLIONS
Property Sales & Use Cannabis Transient Occupancy Franchise Fees Other 129
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year Secured Unsecured SBE Nonunitary Net Total AV % Change 2013 1,223,944,414 32,276,539 $ 375,376 1,256,596,329
2014 1,279,956,046 38,338,700 369,633 1,318,664,379 4.94% 2015 1,366,395,227 34,940,002 350,890 1,401,686,119 6.30% 2016 1,428,953,619 36,070,896 340,461 1,465,364,976 4.54% 2017 1,507,554,753 40,916,971 307,339 1,548,779,063 5.69% 2018 1,589,746,399 37,312,380 311,781 1,627,370,560 5.07% 2019 1,691,583,881 39,079,692 295,068 1,730,958,641 6.37% 2020 1,774,051,571 42,307,282 295,699 1,816,654,552 4.95% 2021 1,855,486,235 45,766,485 290,500 1,901,543,220 4.67% 2022 1,934,674,078 27,407,309 285,642 1,962,367,029 3.20% Notes:
A) Secured property is generally real property, defined as land, mines, minerals, timber and improvements such as buildings, structures, crops, trees and vines.
B) Unsecured property is generally personal property including machinery, equipment, office tools and supplies.
Data Source: San Luis Obispo County Assessor FY 2012-13 to FY 2021-22 Combined Tax Rolls HDL, Coren & Cone FY 2012-13 to FY 2021-22
NET TAXABLE ASSESSED VALUE HISTORY
0 200
400
600
800
1000
1200
1400
1600
1800
2000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
MILLIONS
Fiscal Year Secured Unsecured SBE Nonunitary
130
2013 2014 2015 2016
Residential $ 1,013,064,029 $ 1,075,424,353 $ 1,155,793,567 $ 1,222,920,374 Commercial 130,658,753 129,403,170 133,744,656 136,713,661 Industrial 44,668,119 43,925,036 44,165,492 35,828,814
Government Owned 22,701 23,154 23,258 23,722
Dry Farm
Institutional 1,484,584 1,514,274 1,810,146 1,551,535
Irrigated 1,202,370 1,138,890 1,231,983 1,256,596
Miscellaneous 3,501,927 2,376,989 2,234,368 2,606,272
Recreational 1,004,537 1,024,622 1,029,268 1,044,460
Vacant 28,337,394 25,125,558 26,362,489 27,008,185
1,223,944,414 1,279,956,046 1,366,395,227 1,428,953,619 375,376 369,633 350,890 340,461
32,276,539 38,338,700 34,940,002 36,070,896
$ 1,256,596,329 $ 1,318,664,379 $ 1,401,686,119 $ 1,465,364,976
0.22706 0.18510 0.18390 0.18532
Notes:
B) In 1978 the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed.
Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%).
With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.
Data Source: San Luis Obispo County Assessor FY 2012-13 to FY 2021-22 Combined Tax Rolls HDL, Coren & Cone FY 2012-13 to FY 2021-22
Unsecured
Totals
Total Direct Rate
A) Exempt values are not included in Total.
SBE Nonunitary
CITY OF GROVER BEACH
ASSESSED VALUE OF TAXABLE PROPERTY
Last Ten Fiscal Years
Category
Secured
Unknown
Total Secured
Fiscal Year
131
2017 2018 2019 2020 2021 2022
$ 1,291,868,396 $ 1,367,724,526 $ 1,445,030,947 $ 1,500,964,842 $ 1,568,642,884 $ 1,655,549,609 142,779,798 149,072,791 147,306,313 149,800,008 158,850,295 163,479,302 36,762,963 37,867,319 69,391,476 68,420,094 71,395,036 74,970,268 24,082 24,562 25,053 26,332
2,330,851 2,377,466
1,539,460 1,625,318 1,805,612 2,235,079 1,648,802 1,665,882 1,275,757 1,451,248 1,480,272 1,509,876 1,540,073 1,556,026 2,776,708 2,819,803 3,235,053 4,067,641 4,135,414 3,413,905 1,060,383 1,082,022 1,103,657 1,119,771 1,142,162 903,223 29,467,206 28,078,810 22,205,498 41,105,924 43,482,466 33,109,531 2,497,485 2,271,637
1,507,554,753 1,589,746,399 1,691,583,881 1,774,051,571 1,855,486,235 1,934,674,078 307,339 311,781 295,068 295,699 290,500 285,642
40,916,971 37,312,380 39,079,692 42,307,282 45,766,485 27,407,309 $ 1,548,779,063 $ 1,627,370,560 $ 1,730,958,641 $ 1,816,654,552 $ 1,901,543,220 $ 1,962,367,029
0.18530 0.18547 0.18536 0.18494 0.18514 0.18526
Fiscal Year
132
2013 2014 2015 2016
1.00000 1.00000 1.00000 1.00000
Cuesta Community College 2014 A & A1 0.00000 0.00000 0.00000 0.01925 Grover Beach Road 2014 Series A & B 0.00000 0.00000 0.00000 0.02400 Lopez Dam Retrofit 2011 Ref 2000 0.00992 0.00992 0.00992 0.00982 Lucia Mar Unified 0.03954 0.03994 0.04094 0.04094
State Water Bond 0.00400 0.00400 0.00400 0.00374
1.05346 1.05386 1.05486 1.09775
0.14089 0.18408 0.18362 0.18423
0.22706 0.18510 0.18390 0.18532
Notes:
This 1% is shared by all taxing agencies for which the subject property resides within. In addition to the 1% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds.
(2) Overlapping rates are those of local and county governments that apply to property owners within the City.
Not all overlapping rates apply to all property owners. (3) City's Share of 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. The ERAF portion of the City's Levy has been subtracted where known. and is subject to the limitations described above.
(4) Redevelopment Rate is based on the largest RDA tax rate area and only includes rate(s) from indebtedness adopted prior to 1989 per California State statute. RDA direct and overlapping rates are applied only to the incremental property values. The approval of ABX1 26 eliminated Redevelopment from the State of California for the fiscal year 2012-13 and years therafter.
(5) Total Direct Rate is the weighted average of all individual direct rates applied by the City/Agency preparing the statistical section information and excludes revenues derived from aircraft. Beginning in FY 2013-14 the Total Direct Rate no longer includes revenue generated from the former redevelopment tax rate areas.
Challenges to recognized enforceable obligations are assumed to have been resolved during FY 2012-13. For the purpose of this report, residual revenue is assumed to be distributed to the City/Agency in the same proportions as general fund revenue.
HDL, Coren & Cone FY 2012-13 to FY 2021-22
Redevelopment Rate (4)
Total Direct Rate (5)
(1) In 1978, California voters passed Proposition 13 which set the property tax rate at a 1% fixed am Data Source: San Luis Obispo County Assessor FY 2012-13 to FY 2021-22 Combined Tax Rolls Agency
Basic Levy (1)
Total Direct & Overlapping (2) Tax Rates
City's Share of 1% Levy Per Prop 13 (3)
Voter Approved City Debt Rate
CITY OF GROVER BEACH
DIRECT AND OVERLAPPING PROPERTY TAX RATES
Last Ten Fiscal Years
Fiscal Year
133
2017 2018 2019 2020 2021 2022
1.00000 1.00000 1.00000 1.00000 1.00000 1.00000
0.01925 0.01925 0.01925 0.01925 0.01925 0.01925
0.03431 0.05135 0.08500 0.08500 0.08500 0.08500
0.00882 0.00732 0.00489 0.00489 0.00600 0.00600
0.03994 0.08194 0.08094 0.07234 0.05749 0.05878
0.00400 0.00400 0.00400 0.00400 0.00400 0.00400
1.10632 1.16386 1.19408 1.18548 1.17174 1.17303
0.18253 0.18223 0.18214 0.18174 0.18129 0.18223
0.18500 0.18547 0.18536 0.18494 0.18514 0.18526
Fiscal Year
134
CITY OF GROVER BEACH
Current Year and Nine Fiscal Years Ago
Taxpayer Type of Business
Taxable Assessed
Value Rank
Percent of Total
City Taxable
Assessed Value
ACI Real Estate SPE 151 LLC Commercial $ 13,682,631 1 0.70% Searidge LP Residential 11,611,000 2 0.59%
Siyaram LLC Commercial 10,525,000 3 0.54%
California Fine Wire Company Industrial 6,515,224 4 0.33% Vision to Life LLC Residential 5,593,308 5 0.29%
Manfred G. Freutel Trust Residential 5,287,641 6 0.27%
Behrooz Zarrabian Trust Commercial 4,594,181 7 0.23%
Philip G Korte Trust Et Al Residential 4,372,754 8 0.22% Cal Coast Properties Commercial 3,989,387 9 0.20%
998 and 1030 Partners LLC Industrial 3,931,613 10 0.20% Top Ten Total $ 70,102,739 3.57%
City Total $ 1,962,367,029
Unitary Tax Roll
HDL, Coren & Cone FY 2012-13 & FY 2021-22
PRINCIPAL PROPERTY TAXPAYERS
2022
Data Source: San Luis Obispo County Assessor FY 2012-13 to FY 2021-22 Combined Tax Rolls and the SBE Non 135
Taxable Assessed
Value Rank
Percent of Total
City Taxable
Assessed Value
4,606,046 8 0.37%
3,959,702 10 0.32%
4,556,736 9 0.37%
$ 13,122,484 1.06%
$ 1,256,596,329
2013
136
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year
Taxes Levied for the
Fiscal Year Amount Percentage of Levy
2013 2,395,954 2,395,954 100.00%
2014 2,517,650 2,517,650 100.00%
2015 2,555,715 2,555,715 100.00%
2016 2,681,559 2,681,559 100.00%
2017 2,922,009 2,922,009 100.00%
2018 3,035,376 3,035,376 100.00%
2019 3,201,623 3,201,623 100.00%
2020 3,353,952 3,353,952 100.00%
2021 3,441,883 3,441,883 100.00%
2022 3,654,906 3,654,906 100.00%
Notes:
Source: San Luis Obispo County Assessor
PROPERTY TAX LEVIES AND COLLECTIONS
Collected within the Fiscal Year of the Levy
Only current secured property taxes are reported on this schedule. The City has elected the Teeter Plan method of property tax collection, whereby the County remits 100% of taxes levied and pursues collection and retains any delinquent taxes and related penalties and interest. 137
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year City Supplemental
State of
California
County of San
Luis Obispo Total Rate
2013 0.75% 0.50% 6.50% 0.25% 8.00%
2014 0.75% 0.50% 6.50% 0.25% 8.00%
2015 0.75% 0.50% 6.50% 0.25% 8.00%
2016 0.75% 0.50% 6.50% 0.25% 8.00%
2017 1.00% 0.50% 6.00% 0.25% 7.75%
2018 1.00% 0.50% 6.00% 0.25% 7.75%
2019 1.00% 0.50% 6.00% 0.25% 7.75%
2020 1.00% 0.50% 6.00% 0.25% 7.75%
2021 1.00% 1.50% 6.00% 0.25% 8.75%
2022 1.00% 1.50% 6.00% 0.25% 8.75%
Notes:
In 2020, the City voters authorized a one percent (1.0%) transaction and use tax, effective November 3, 2020.
Source: STATE OF California - Board of Equalization
DIRECT AND OVERLAPPING SALES TAX RATES
City Direct Rates Overlapping Rates
138
CITY OF GROVER BEACH
Last Ten Fiscal Years
(in thousands of dollars)
2012 2013 2014 2015
Eating and Drinking Places $ 28,887 $ 31,436 $ 32,655 $ 36,908 Auto Dealers and Supplies 29,636 27,834 29,829 32,276
Other Retail Stores 13,856 13,888 24,469 16,906
All Other Outlets 23,528 25,160 26,976 28,165
Total $ 95,908 $ 98,318 $ 113,930 $ 114,256
TAXABLE SALES BY CATEGORY
Data Source: MuniServices
Fiscal Year
139
2016 2017 2018 2019 2020 2021
$ 43,476 $ 44,113 $ 43,560 $ 47,219 $ 44,066 $ 47,267
30,325 29,694 11,235 32,582 12,044 13,306
17,250 13,557 30,545 33,571 31,426 34,417
33,477 31,236 36,245 32,579 66,030 68,044
$ 124,528 $ 118,600 $ 121,585 $ 145,951 $ 153,565 $ 163,034 Fiscal Year
140
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal
Year
Financed
Purchases
Lease
Liability
Capital
Leases
State
Loan
General
Obligation
Bonds
Financed
Purchases
Water
Revenue
Bonds
Total Primary
Government
Outstanding
Debt to
Assessed
Value
Debt per
Capita
2013 11,241 322,766 334,007 0.03% $ 25.28
2014 300,318 300,318 0.02% $ 22.83
2015 277,645 5,372,537 5,650,182 0.40% $ 430.69
2016 254,752 13,862,147 14,116,899 0.96% $ 1,053.74
2017 231,622 13,717,418 13,949,040 0.90% $ 1,038.03
2018 77,419 208,261 29,452,999 116,128 29,854,807 1.83% $ 2,201.68 2019 392,934 184,665 29,050,145 89,165 29,716,909 1.72% $ 2,195.88 2020 277,135 160,837 28,297,291 60,867 4,456,000 33,252,130 1.83% $ 2,516.43 2021 159,035 136,766 27,519,437 31,168 4,282,000 32,128,406 1.69% $ 2,447.32 2022 70,509 371,147 112,454 38,134,487 4,102,000 42,419,450 2.23% $ 3,231.22
RATIOS OF OUTSTANDING DEBT BY TYPE
Governmental Activities Business-Type Activities
141
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal
Year
General
Bonded Debt
Less: Amount
Available in
Debt Service
Funds
Net General
Bonded Debt
Ratio of Net
Bonded Debt
to Assessed
Value Population
Net Bonded
Debt per Capita
2013 $ - 0.00% 13,211
2014 0.00% 13,153
2015 5,372,537 235,669 0.00% 13,119
2016 13,862,147 673,579 13,188,568 0.90% 13,397 984.44
2017 13,717,418 654,212 13,063,206 0.84% 13,438 972.11
2018 29,452,999 1,442,555 28,010,444 1.72% 13,560 2,065.67 2019 29,050,145 1,602,656 27,447,489 1.59% 13,533 2,028.19 2020 28,297,291 1,510,458 26,786,833 1.47% 13,214 2,027.16 2021 27,519,437 1,477,942 26,041,495 1.37% 13,128 1,983.66 2022 38,134,487 2,681,892 35,452,595 1.86% 12,707 2,790.01
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
142
CITY OF GROVER BEACH
For the Fiscal Year Ended June 30, 2022
Jurisdiction
Net Debt
Outstanding
Percentage
Applicable to the
City
Amount Applicable
to the City
Direct and Overlapping Tax and Assessment Debt:
San Luis Obispo County Flood Control and Water Conservation District, Zone No. 3 $ 6,030,000 18.423% $ 1,110,907
San Luis Obispo County Community College District 163,735,000 3.116% 5,101,983 Lucia Mar Unified School District 111,135,232 11.425% 12,697,200 City of Grover Beach 35,135,000 100.000% 35,135,000 (1) Total Direct and Overlapping Tax and Assessment Debt 54,045,090 Overlapping General Fund Debt:
San Luis Obispo County Certificates of Participation 22,396,208 3.129% 700,777 San Luis Obispo County Pension Obligations 29,843,112 3.129% 933,791 Lucia Mar Unified School District General Fund Obligations 15,885,000 11.425% 1,814,861 City of Grover Beach General Fund Obligations 574,308 100.000% 574,308 (2) Total Overlapping General Fund Debt 4,023,737
Overlapping Tax Increment Debt (Successor Agency): 2,820,000 100.000% 2,820,000 Total Direct Debt 35,709,308
Total Overlapping Debt 25,179,519
Combined Total Debt $ 60,888,827 (3)
Ratios to FY 2021-22 Assessed Valuation:
Direct Debt ($35,135,000) 1.79%
Total Direct and Overlapping Tax and Assessment Debt 2.75% Total Direct Debt ($35,709,308) 1.82%
Combined Total Debt 3.10%
Ratio to Redevelopment Incremental Valuation ($259,204,613):
Total Overlapping Tax Increment Debt 1.09%
Notes:
(1) Excludes general obligation bonds to be sold.
Source: California Municipal Statistics
(2) Share of San Luis Obispo County Financing Authority lease revenue bonds.
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
(3) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations. 143
CITY OF GROVER BEACH
Last Ten Fiscal Years
Assessed value $ 1,962,367,029
Debt limit (15% of assessed value) 294,355,054
Debt applicable to limit
$ 294,355,054
Fiscal Year Debt Limit
Debt Applicable
to Limit
Legal Debt
Margin
Debt as
Percentage of
Limit
2013 188,489,449 188,489,449 0.00%
2014 197,799,657 197,799,657 0.00%
2015 210,252,918 210,252,918 0.00%
2016 219,804,746 219,804,746 0.00%
2017 232,316,859 232,316,859 0.00%
2018 244,105,584 244,105,584 0.00%
2019 259,643,796 259,643,796 0.00%
2020 272,498,183 272,498,183 0.00%
2021 285,231,483 285,231,483 0.00%
2022 294,355,054 294,355,054 0.00%
Note: The legal debt margin for the City of Grover Beach is calculated using a debt limit of 15% of the assessed value of property within city limits.
Data Source: San Luis Obispo County Assessor
City of Grover Beach, Administrative Services Department
LEGAL DEBT MARGIN
Legal Debt Margin Calculation for the Current Year:
Legal Debt Margin - Current Year
144
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year Population
Personal
Income
Per Capita
Personal
Income
Unemployment
Rate Median Age
2013 13,211 332,428 25,163 5.9% 38.1
2014 13,153 333,876 25,384 5.1% 38.7
2015 13,119 342,721 26,124 6.2% 38.1
2016 13,397 357,180 26,661 5.1% 38.3
2017 13,438 384,587 28,619 4.7% 39.1
2018 13,560 411,163 30,321 2.8% 37.9
2019 13,533 417,525 30,852 2.9% 35.5
2020 13,214 432,525 32,732 3.6% 36.2
2021 13,128 457,054 34,815 6.9% 37.2
2022 12,707 465,071 36,599 4.5% 38.4
Demographic Data is totaled from Census Block Groups that overlap the City's boundaries.
HDL, Coren & Cone FY 2012-13 to FY 2021-22
DEMOGRAPHIC AND ECONOMIC STATISTICS
Notes and Data Sources: Population: California State Department of Finance.
Unemployment Data: California Employment Development Department.
Income and Age Data: US Census Bureau, most recent American Community Survey.
Projections are developed by incorporation all of the prior census data released to date. 145
CITY OF GROVER BEACH
Last Ten Fiscal Years
Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 General government 15 15 15 15 15 17 17 17 17 19
Public safety 28 29 29 29 29 32 32 34 34 37
Community development 3 3 3 3 3 5 5 5 5 5
Public works 13 13 13 16 17 15 16 16 16 16
Parks and recreation 3 3 3 3 3 3 3 3 3 3
Total 62 63 63 66 67 72 73 75 75 80
Notes:
FULL-TIME EQUIVALENT GOVERNMENT EMPLOYEES BY FUNCTION
Source: City of Grover Beach payroll records
A full-time employee is scheduled to work 2,080 hours per year (including vacation and sick leave). Full-time equivalent employment is calculated by dividing total labor hours by 2,080.
Fiscal Year
146
CITY OF GROVER BEACH
Last Ten Fiscal Years
Function/Program 2013 2014 2015 2016 2017
General Government:
Number of business licenses 1,241 1,325 1,390 1,445 1,392 Number of recruitments 9 2 12
Police:
Physical arrests 744 748 770 799 827
Traffic citations 1,235 1,387 887 1,361 1,212
Public Works:
Miles of streets resurfaced 0.44 0.46 1.26 5.65
Water customer accounts 4,732 4,736 4,764 4,760 4,816
Acre feet of water consumed 1,803 1,349 1,252 1,209 1,250 Community Development:
Building permits issued 216 271 339 404 275
Parks and Recreation:
Number of class admissions 1,066 961 787 981 951
Operating Indicators by Function/Program
Source: City of Grover Beach Departments
Note: General government information related to recruitments unavailable prior to 2015 Fiscal Year
147
2018 2019 2020 2021 2022
1,510 1,379 1,374 1,421 1,434
11 14 13 8 16
585 505 413 694 681
743 964 761 897 783
0.41 0.97 1.90 3.35 3.80
4,844 4,832 4,960 4,983 5,277
1,220 1,182 1,114 1,173 1,137
326 276 361 297 340
1,133 1,020 944 179 782
Fiscal Year
148
CITY OF GROVER BEACH
Last Ten Fiscal Years
Function/Program 2013 2014 2015 2016 2017
Police:
Stations 1 1 1 1 1
Patrol Units 6 6 6 6 6
Public Works:
Miles of streets 33.21 33.21 33.34 33.34 33.34
Streetlights 20 20 20 20 20
Traffic signals 32 32 32 32 32
Parks and Recreation:
Community centers 1 1 1 1 1
Parks 7 7 7 7 7
Park acreage 14.0 14.0 14.0 14.0 14.0
Water:
Miles of mains 48 48 48 48 48
Fire hydrants 400 400 400 400 400
Number of connections 5,156 5,169 5,248 5,191 5,256
Storage capacity (thousands of gallons) 4,500 4,500 4,500 4,500 4,500 Sewer:
Miles of sewers 35 35 35 35 35
Number of connections 5,017 5,030 5,109 5,052 5,117
Note:
Capital Asset Statistics by Function/Program
Source: City of Grover Beach Departments
Sewer treatment provided by South San Luis Obispo County Sanitation District as a pass through by the City which collects the fees and remits to the Sanitation District.
Fiscal Year
149
2018 2019 2020 2021 2022
1 1 1 1 1
6 6 6 6 6
33.34 33.34 33.34 33.34 33.34
20 20 20 48 48
32 32 32 32 32
1 1 1 1 1
7 7 7 7 7
14.0 14.0 14.0 14.0 14.0
48 48 48 48 48
400 400 400 400 400
5,254 5,184 5,258 5,270 5,277
4,500 4,500 4,500 4,500 4,500
35 35 35 35.33 35.33
5,115 5,045 5,119 5,120 5,138
Fiscal Year
150
December 16, 2022
Honorable Mayor and City Council
c/o Matthew Bronson, City Manager and Deanne Purcell, Director of Administrative Services City of Grover Beach
Grover Beach, California
We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of City of Grover Beach for the year ended June 30, 2022. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards (and, if applicable, Government Auditing Standards and the Uniform Guidance), as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 6, 2022. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City of Grover Beach are described in Note 1 to the financial statements. As described in Note 1 to the financial statements, the City of Grover Beach changed accounting policies related to leases by adopting Statement of Governmental Accounting Standards GASB Statement No. 87, Leases, as of year ended 2022. Accordingly, the accounting change is reported in the Annual Comprehensive Financial Report. Other accounting policies were adopted and the application of existing policies was changed during fiscal year 2022; however, these had no significant impact. We noted no transactions entered into by the City of Grover Beach during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate affecting the financial statements were:
Attachment 2
Honorable Mayor and City Council
City of Grover Beach