AGENDA
GROVER BEACH CITY COUNCIL
GROVER BEACH CITY HALL - COUNCIL CHAMBER
154 SOUTH EIGHTH STREET
GROVER BEACH, CALIFORNIA
MONDAY, JANUARY 22, 2024, 6:00 PM
Next Resolution No .24-04
Next Ordinance No. 24-02
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
FLAG SALUTE
ROLL CALL Council Members Daniel Rushing, Clint Weirick, Zach Zimmerman, Mayor Pro Tem Robert Robert, and Mayor Karen Bright
CLOSED SESSION ANNOUNCEMENTS
None
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. Proclamation for City Attorney David Hale
2. Proclamation for Fire Chief Stephen Lieberman
PRESENTATIONS
3. 2023 City Employees of the Year
4. 2023 Police Department Employees of the Year
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.
Agenda: Grover Beach City Council Meeting Page 2
Monday, January 22, 2024
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 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.
5. Treasurer’s Report for the Period December 1, through December 31, 2023 – Finance Manager Zarate
(Recommended Action: Approve the Treasurer’s Report as submitted.)
VOICE VOTE
6. Treasurer’s Report for the 2022 Streets Bond Account - $10,000,000 for the Period December 1, through December 31, 2023 – Finance Manager Zarate (Recommended Action: Approve the Treasurer’s Report as submitted.)
VOICE VOTE
7. Minutes of the City Council Meeting on Monday, January 8, 2024 – City Clerk Sims (Recommended Action: Approve the minutes as submitted or revised.)
VOICE VOTE
8. FY 2022-23 Citizens Oversight Committee Report for City Revenue Measures including K-14 Street Repair Bond, X-06 Transaction and Use Tax, and Measure F20 Transaction and Use Tax – Administrative Services Director Szamet (Recommended Action: Receive and file the FY 2022-23 Citizens Oversight Committee Report for City Revenue Measures.)
VOICE VOTE
9. FY 2022-23 Annual Comprehensive Financial Report – Finance Manager Zarate (Recommended Action: Receive and file the FY 2022-23 Annual Comprehensive Financial Report.)
VOICE VOTE
10. Annual Military Equipment Report per CA Assembly Bill No. 481 - Police Chief Peters and Commander Millard
(Recommended Action: Receive and file the annual Military Equipment Report per CA Assembly Bill No. 481 and Adopt the Resolution Authorizing the Continuation of Ordinance #22-01 and the Purchase of Additional Unmanned Aerial Systems (Drones) and Patrol Rifles in 2024.)
ROLL CALL VOTE
Agenda: Grover Beach City Council Meeting Page 3
Monday, January 22, 2024
11. Resolution to Establish the Job Classification of Community Services Coordinator and Remove Job Classifications of Recreation Coordinator and Public Works Maintenance Specialist – Human Resources Officer Mattock (Recommended Action: Adopt the Resolution to establish the job classification of Community Services Coordinator and remove classifications of Recreation Coordinator and Maintenance Specialist.)
ROLL CALL VOTE
12. Development Application 22-24 – Approval of Final Subdivision Map, Covenant, Conditions and Restrictions (CC&R’s), and Subdivision Improvement Agreement – Community Development Director Martin, Interim Public Works Director/City Engineer Kahn, and Senior Engineer Munoz-Morris
(Recommended Action: Approve the Final Condominium Subdivision Map for Development Application 22-24 (402 West Grand Avenue), CC&R’s, Subdivision Improvement Agreement, and authorize the City Clerk to sign and record the map and direct the City Manager to enter into a Subdivision Improvement Agreement with the Applicant (GB Towers, LLC).)
ROLL CALL VOTE
PUBLIC HEARING
Note: The Second Reading and Public Hearing for the Ordinance Repealing and Replacing of Chapter 1 (Sanitary Sewer System) of Article VII (Public Works) of the GBMC has been moved to the February 13th Council Meeting.
REGULAR BUSINESS
13. 2023 Community Survey Results – Assistant City Manager Eriksson (Recommended Action: Receive the results of the 2023 Community Survey of Grover Beach Residents on topic such as key community issues and importance and satisfaction of City services and provide input to staff.)
14. State Legislative Update and Review of City Legislation Platform – Assistant City Manager Eriksson
(Recommended Action: Receive a presentation on recently adopted State legislation and provide direction to staff regarding any desired changes to the City of Grover Beach Legislative Platform.)
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.
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: Robert Robert) Central Coast Blue Regional Recycled Water Authority Karen Bright (Alt: Daniel Rushing) (CCBRRWA)
South SLO County Sanitation District (SSLOCSD) Karen Bright (Alt: Clint Weirick) Agenda: Grover Beach City Council Meeting Page 4
Monday, January 22, 2024
Integrated Waste Management Authority (IWMA) Robert Robert (Alt: Daniel Rushing) Five Cities Fire Joint Powers Authority Daniel Rushing (Alt: Clint Weirick) SLO Council of Governments / SLO Regional Transit Authority Daniel Rushing (Alt: Karen Bright) (SLOCOG / SLORTA)
South County Transit Committee Daniel Rushing (Alt: Karen Bright) Zone Three Advisory Committee Daniel Rushing (Alt: Karen Bright) California Joint Powers Insurance Authority (CJPIA) Clint Weirick (Alt: Zach Zimmerman) Homeless Services Oversight Council (HSOC) Clint Weirick (Alt: Zach Zimmerman) SLO County Water Resources Advisory Committee (WRAC) Clint Weirick (Alt: Robert Robert) REACH Zach Zimmerman (Alt: Robert Robert)
South County Chambers of Commerce Zach Zimmerman (Alt: Daniel Rushing) Visit SLO CAL Advisory Committee Zach Zimmerman (Alt: Robert Robert)
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
It is the intention of the City Council to meet in Closed Session concerning the following item:
A. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9
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 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.
Agenda: Grover Beach City Council Meeting Page 5
Monday, January 22, 2024
* * * * *
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.
U2.1(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.
U2.1(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 AAddressing 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 AAddressing 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
Proclamation for City Attorney David Hale
(CC Mtg 1/22/2024)
No Documentation for this Agenda Item –
Proclamation for City Attorney David Hale
Agenda Item No. 2
Proclamation for Fire Chief Stephen Lieberman
(CC Mtg 1/22/2024)
No Documentation for this Agenda Item –
Proclamation for Fire Chief Stephen Lieberman
Agenda Item No. 3
2023 City Employees of the Year
(CC Mtg 1/22/2024)
No Documentation for this Agenda Item –
2023 City Employees of the Year
Agenda Item No. 4
2023 Police Department Employees of the Year
(CC Mtg 1/22/2024)
No Documentation for this Agenda Item –
2023 Police Department Employees of the Year
RESOURCES DESCRIPTION
Balance from November 30, 2023 $ 1,620,479.00
Deposits 2,759,260.05
Check Number Date
Voided Checks 74948 12/21/23 16,140.20
From Street Bond Acct 10,039.74
Total Resources $ 4,405,918.99
EXPENSES
DESCRIPTION PERIOD ENDING CK DATE CHECK NUMBER AMOUNT
WR 12/07/23 74793-74825 124,601.46
PR Special Check 12/08/23 536757 – 536758 500.00
PR Direct Deposit 12/10/23 12/12/23 5361953 – 5362021 171,323.48 WR 12/14/23 74826-74899 233,295.95
WR 12/21/23 74900-74955 546,810.30
PR Direct Deposit 12/24/23 12/28/23 5362022-5362088 178,509.80 WR 12/28/23 74956-74998 183,471.94
Electronic Transfers 423,090.84
Returned Checks,Chargebacks 928.48
Credit Card Payments Service Charge 3,451.86
Deposit Correction 55.44
Total Expenditures $ 1,865,973.42
Cash Balance as of December 31, 2023 $ 2,539,945.57
Respectfully,
Lorena Zarate
Finance Manager
CITY OF GROVER BEACH
Treasurer's Report for January 22, 2024 City Council Meeting December 1, 2023 to December 31, 2023
Agenda Item No. 5
ACCOUNTS PAYABLE
CHECK DATE 12/07/2023
Vendor Number
Payable#
City of Grover Beach, CA
Vendor Name
Payable Type
Payment Date Payment Type
Payable Date Payable Description
Bank Code: AP - Grover Beach-Mechanics Bank - Grover Beach 10447 AMAZON CAPITAL SERVICES 12/07/2023 Regular
Check Register
Packet: APPKT00151 - 12-7-23-AP Check Run
By Check Number
Discount Amount Payment Amount Number
Discount Amount Payable Amount
0 499.54 74793
179Q-LVCH-WKKK Invoice 12/07/2023 179Q-LVCH-WKKK - Wireless Combo Keybc 0 105.5 1HRQ-G3VF-LL9H Invoice 12/06/2023 lH RQ-G3VF-LL9H - Bluetooth Wireless Mo 0 131.48 1MVM-9JV1-G9FX Invoice 12/05/2023 1MVM-9JV1-G9FX -Wireless Keyboard 0 172.32 1QRW-3F4V-WD9) Invoice 12/04/2023 Wireless headset - 1QRW-3F4V-WD9Y 0 58.73 INV0000305 Invoice 11/29/2023 11XT-CR16-6KTM 0 31.51
08183 Anna Lanier 12/07/2023 Regular 0 201.17 74794
INV0000307 Invoice 12/06/2023 ReimbTT12.6.23 0 201.17
07447 ARROYO GRANDE CHEVROLET 12/07/ 2023 Regular 0 101.16 74795 17057 Invoice 12/04/2023 Unit 205, hose 0 101.16
00901 CITY OF PISMO BEACH 12/07/2023 Regular 0 51667 74796 120123 Invoice 12/04/2023 Dispatch Services for Nov 2023 0 51667 10861 Coastal Demo, Inc 12/07/2023 Regular 0 1000 74797 INV0000299 Invoice 12/04/2023 DEPOSIT REFUND 1111 HIGHLAND 0 1000 00190 COLD CANYON LANDFILL INC. 12/07/2023 Regular 0 715.5 74798 02-01230624 Invoice 11/01/2023 COURTYARD HAUL AWAY 0 54 02-01230655 Invoice 11/01/2023 CORP YARD HAUL AWAY 0 65.5 02-01231717 Invoice 11/08/2023 13TH HAULAWAY 0 45
02-01231719 Invoice 11/08/2023 NACIMENTO HAULAWAY 0 80.75 02-01233096 Invoice 11/15/2023 LA SELVA HAUL AWAY 11/15/2023 0 57 02-01233147 Invoice 11/15/2023 13TH HAULAWAY 0 87
02-01233245 Invoice 11/15/2023 SOUTH 13TH ICEPLANT WASTE HAUL AWA 0 196.25 02-01233421 Invoice 11/16/2023 CAPITOLA WASTE HAUL AWAY 0 73.25 02-01234381 Invoice 11/22/2023 MENTONE BASIN WASTE HAUL AWAY 0 56.75 03367 DATAPROSE LLC 12/07/2023 Regular 0 2871.06 74799
DP2304904 Invoice 12/05/2023 DP2304904 - Utility Billing Nov 2023 0 2871.06 07495 DE LAGE LANDEN 12/07/ 2023 Regular 0 33.75 74800
80707997 Invoice 12/04/2023 property tax for Laserfiche 0 33.75 10521 El Dorado Brands LLC 12/07/ 2023 Regular 0 4000 74801 edb-dec23 Invoice 12/04/2023 Rent at 921 Huston for Dec 2023 0 4000 10867 ELIZABETH BREWER 12/07/2023 Regular 0 100.12 74802 Account #21808 Invoice 12/05/2023 Closed Account Refund 0 100.12 04947 EMPLOYMENT DEVELOPMENT DEP 12/07/2023 Regular 0 442 74803 L0606623312 Invoice 12/05/2023 L0606623312 -Unemployment Insurance B 0 442 10770 Fields Outdoor Adventures LLP 12/07/2023 Regular 0 2018.02 74804 247 Invoice 12/04/2023 223a 55 gr 1000 rou nds, 9mm 115gr 1000 0 2018.02 07567 Hale, David P - Law Offices of David 12/07/ 2023 Regular 0 13468 74805 11356 Invoice 12/04/2023 Nov 2023 Attorney Fees 0 13468 10865 HAYDEN BARNETT 12/07/2023 Regular 0 37.82 74806
Account #21798 Invoice 12/05/2023 Closed Account Refund 0 37.82 02619 J.B. DEWAR INC. 12/07/ 2023 Regular 0 4532.4 74807 280857 Invoice 12/04/2023 gas stmt for 11/16/23 to 11/30/23 0 3152.37 280858 Invoice 12/05/2023 280858-Gasoline charges for PW vehicles 0 1380.03 12/ 7/ 2023 10:31: 22 AM Page 1 of 4
Check Register Packet: APPKT00151-12-7-23-AP Check Run
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Payable Date Payable Description Discount Amount Payable Amount 01539 JAY SWIFT 12/07/2023 Regular 0 500 74808
Dec 2023 Invoice 12/05/2023 Dec 2023-Med reimbursement per retiree 0 500 05191 LANGUAGE LINE SERVICES 12/07/2023 Regular 0 6.58 74809 11172005 Invoice 12/04/2023 translation service 0 6.58
10864 LELAND OHANNESIAN 12/07/2023 Regular 0 437.77 74810 Account #21957 Invoice 12/05/2023 Closed Account Refund 0 437.77 00312 LIEBERT CASSIDY WHITMORE 12/07/2023 Regular 0 3207 74811 253406 Invoice 12/06/2023 253406 - Professional Services thru 10/31/ 0 42S 253898 Invoice 12/06/2023 253898 - PD Hearing 0 2782
00328 MINERS HARDWARE 12/07/2023 Regular 0 3147.9 74812 523475 Invoice 11/01/2023 DISHSOAP, SCRUB PADS, FLUOR 0 27.12 523493 Invoice 11/01/2023 CLAMP HOSE 0 13.01
523517 Invoice 11/01/2023 SPRAY PAINTS BLACK & WHITE, STENCIL SE 0 29.33 523584 Invoice 11/02/2023 TOILET AUGER 0 81.55
523673 Invoice 11/03/2023 PAINT ROLLER AND TRAY 0 10.85 523675 Invoice 11/03/2023 TIMER SWITCH LOC #109 0 86.99 523849 Invoice 11/06/2023 FLUORESCENT LAMP LOC #101 0 16.3 523949 Credit Memo 11/07/2023 CREDIT MEMO FOR 16TH STREET PARK ME 0 -86.99 523950 Invoice 11/07/2023 METAL TRIPPERS LOC #112 0 7.6 524026 Invoice 11/08/2023 FUEL OSCILATTOOL EVENT DEAL 0 108.74 524028 Invoice 11/08/2023 TOOL FOR PUBLIC WORKS TRUCK #216 0 183.79 524030 Invoice 11/08/2023 FUEL RATCHET FOR CORP YARD SHOP 0 194.77 524031 Invoice 11/08/2023 CHAINSAW BATTERY 0 326.24
524034 Invoice 11/08/2023 TRANSFER PUMP 0 448.27
524035 Invoice 11/08/2023 CHAINSAW FOR PUBLIC WORKS TRUCK# 2 0 326.24 524055 Invoice 11/08/2023 4X4X8 OF 0 57.03
524116 Invoice 12/04/2023 bucket, storage box 0 36.94
524154 Invoice 11/09/2023 2X4X8 OF 0 30.69
524376 Invoice 12/04/2023 gorilla grip tape, drill bit, power bit 0 32.32 524388 Invoice 11/14/2023 CUTOFF WHEEL 4.5X.045X7 /8 0 9.98 524394 Invoice 11/14/2023 STUDS ENSOR AND AUTOLOCK TAPE 0 56.52 524467 Invoice 11/14/2023 BUSHING 0 6.5
524468 Invoice 12/04/2023 fasteners, drill bit 0 26.43
524483 Invoice 11/15/2023 C+K EXT SG, PAINT TRAY, PRIMER, ECO FEE 0 200.69 524564 Invoice 11/15/2023 RND SILVER WALL CLOCK 0 16.3
524587 Invoice 11/16/2023 POST MIX 0 9.98
524606 Invoice 11/16/2023 FASTENERS 0 3.1
524615 Invoice 11/16/2023 FASTENERS LOC #101 0 8.16
524624 Invoice 11/16/2023 C+K EXT SAT, PAINT TRAY, ECO FEE 0 68.96 524697 Invoice 11/17/2023 SPRAY PAINTS 0 93.83
524861 Invoice 11/20/2023 LED C6 MLT l00CT 0 65.21
524867 Invoice 11/20/2023 LIGHT CLIPS LOC #114 0 17.38
524892 Invoice 11/20/2023 LOC# 107 NYLON ROPE FOR CORP YARD 0 121.04 524893 Invoice 11/20/2023 LED CG MLT l00CT LOC #105 0 81.51 524978 Invoice 11/21/2023 CORD EXTENSIONS 0 123.91
524987 Invoice 11/21/2023 FLOOR KNEE PADS 0 56.53
524998 Invoice 11/21/2023 SHINGLE LIGHT CLIPS LOC #100 0 42.38 525046 Invoice 11/22/2023 FIN NUT, FASTENERS & SAE FLAT WASH LC 0 31.03 596322 Invoice 11/21/2023 LED C6 MLT 100 CT 0 177.67
**Void** 12/07/2023 Regular 0 0 74813
**Void** 12/07/2023 Regular 0 0 74814
00329 MISSION LINEN SUPPLY SAP #1100: 12/07/2023 Regular 0 220.45 74815 INV0000306 Invoice 11/30/2023 1838256833 0 220.45
09578 Peak WiFi.com 12/07/2023 Regular 0 2840 74816
13690. 732196 Invoice 12/04/2023 Grover to Pismo Bluelink - Nov 2023 0 595 14202. 732345 Invoice 12/04/2023 Network Services - Cannabis Nov 2023 0 295 12/7/2023 10:31 :22 AM Page 2 of 4
Check Register
Vendor Number
Payable#
9433.731561
10157
f23-135-zgrv
10859
INV0000304
09399
ead064fb
10862
0031394-in
10866
Account #6847
10868
45 Newport
10566
025-445747
025-446058
04191
3935064
06044
9950276485
12/ 7/ 2023 10:31 :22 AM
Vendor Name
Payable Type
Invoice
Payment Date Payment Type
Payable Date Payable Description
12/04/2023 Network Services Nov 2023
RIO HONDO COMMUNITY COLLEGE 12/07/2023 Regular
Invoice 12/04/2023 reg fee for Allegranza, FTO update
Sonia Abeytia 12/07/2023 Regu lar
Invoice 12/06/2023 2000796.002 R2965 GH Up SecDepRefund SpeakWrite Billing Department 12/07/2023 Regular
Invoice 12/04/2023 dictation services for Nov 2023
Stop Stick, LTD. 12/07/2023 Regular
Invoice 12/04/2023 spike strips
TATIANA K. ZOMOSA 12/07/2023 Regular
Invoice 12/05/2023 Closed Account Refund
Thomas Michael Pryor, Sr & Jutta P 12/07/2023 Regular
Invoice 12/06/2023 45 Newport - Rent and Deposit
Tyler Technologies, Inc 12/07/2023 Regular
Invoice 12/04/2023 AP Data Conversion - 025-445747
Invoice 12/04/2023 Oct Pro Financials - 025-446058
ULTREX 12/07/2023 Regular
Invoice 12/05/2023 3935064-Sharp/MX-507110/13/23-11/121 VERIZON WIRELESS 12/07/2023 Regular
Invoice 12/05/2023 Monthly charges 10/27 /23-11/25/23
Bank Code AP - Grover Beach Summary
Payable Payment
Payment Type Count Count Discount
Regular Checks 86 31 0.00
Manual Checks 0 0 0.00
Voided Checks 0 2 0.00
Bank Drafts 0 0 0.00
EFT's 0 0 0.00
86 33 0.00
Packet: APPKT00151-12-7-23-AP Check Run
Discount Amount Payment Amount Number
Discount Amount Payable Amount
0 1950
0 50 74817
0 50
0 87 74818
0 87
0 41.87 74819
0 41.87
0 2449.38 74820
0 2449.38
0 131.65 74821
0 131.65
0 18032.72 74822
0 18032.72
0 11407.5 74823
0 4375
0 7032.5
0 270.32 74824
0 270.32
0 83.78 74825
0 83.78
Payment
124,601.46
0.00 0.00
0.00 0.00
124,601.46
Check Register
12/7/ 2023 10 :31:22 AM
Fund
999
Name
Pooled Cash
Fund Summary
Period
12/2023
Packet: APPKT00lSl-12-7-23-AP Check Run
Amount
124601.46
124601.46
ACCOUNTS PAYABLE
CHECK DATE 12/14/2023
Vendor Number
Payable#
City of Grover Beach, CA
Vendor Name
Payable Type
Payment Date Payment Type
Payable Date Payable Description
Bank Code: AP - Grover Beach-Mechanics Bank - Grover Beach 08227 1-800-GOT-JUNK 12/14/2023 Regular
13004720 Invoice 12/11/2023 ARPA GRANT FULL LOAD AND LABOR FEE 13441069 Invoice 12/11/2023 ARPA GRANT - FULL LOAD, 7 /8 LOAD AND 06199 ABALONE COAST ANALYTICAL INC 12/14/2023 Regular
23-3761 Invoice 08/01/2023 COLIFORM P/A, NITRATE, ELAP FEE & SHIP 23-3829 Invoice 08/03/2023 HETEROTROPHIC PLATE COUNT, NITRATE, 23-3895 Invoice 08/07/2023 COLIFORM P/A, NITRATE, ELAP FEE & SHIP 23-4050 Invoice 08/15/2023 COLIFORM P/A, NITRATE & ELAP FEE 23-4176 Invoice 08/22/2023 COLIFORM P/A, NITRATE, ELAP FEE & SHIP 23-4294 Invoice 08/29/2023 COLIFORM P/A, NITRATE, ELAP FEE & SHIP Check Register
Packet: APPKT00171 - AP Check Run 12-14-23
By Check Number
Discount Amount Payment Amount Number
Discount Amount Payable Amount
0 6114 74826
0 1587
0 4527
0 3511 74827
0 275
0 375
0 311
0 309
0 275
0 275
23-5472 Invoice 11/02/2023 HETEROTROPHIC PLATE COUNT, COLIFOR~ 0 391 23-5473 Invoice 11/02/2023 HETEROTROPHIC PLATE COUNT, COLIFOR~ 0 200 23-5530 Invoice 11/06/2023 COLIFORM P/A, NITRATE, ELAP FEE & SHIP 0 275 23-5678 Invoice 11/13/2023 COLIFORM P/A, NITRATE, ELAP FEE & SHIP 0 275 23-5809 Invoice 11/20/2023 COLIFORM P/A, NITRATE, ELAP FEE, & SHIF 0 275 23-5899 Invoice 11/24/2023 COLIFORM P/A, NITRATE, ELAP FEE & SHIP 0 275 09819 AKA Engineering Company 12/14/2023 Regular 0 24960 74828 230918-1 Invoice 11/08/2023 FEMA DR4683 NACIMIENTO AVE DRAINAG 0 24960 00026 Alexander's Contract Services 12/14/2023 Regular 0 2904.88 74829 202312090016 Invoice 12/09/2023 READING DATES 12/8 - 12/9/23 MANUALL 0 2904.88 10447 AMAZON CAPITAL SERVICES 12/14/2023 Regular 0 50.23 74830 QGP-J6YW-M39F Invoice 12/13/2023 QGP-J6YW-M39F-Rail-mount Serial Server 0 50.23 05423 ARAMARK UNIFORM SERVICES AU! 12/14/2023 Regular 0 1131.69 74831 5020420087 Invoice 11/06/2023 UNIFORM SERVICES 0 212.12 5020424641 Invoice 11/20/2023 UNIFORM SERVICES 11/13/2023 0 251.45 5020430106 Invoice 11/20/2023 UNIFORM SERVICES 0 307.9
5020435079 Invoice 11/27/2023 UNIFORM SERVICES 11/27/2023 0 360.22 10857 Beach Front Automotive & Smog 12/14/2023 Regular 0 931.38 74832 201 Invoice 11/28/2023 2001 CHEVROLET 510 PICKUP SMOG, ABS , 0 931.38 09473 Boot Barn 12/14/2023 Regular 0 471.95 74833
INV00321338 Invoice 12/06/2023 WORKHOG ARIAT BOOTS 0 244.68 INV00321343 Invoice 12/06/2023 COMP TOE JUSTIN BOOTS 0 227.27 04580 BRENNTAG PACIFIC INC. 12/14/2023 Regular 0 3414.2 74834 BPl390116 Invoice 11/22/2023 AQUAPURE (200 UNITS) 0 3414.2 02531 Burdine Printing 12/14/2023 Regular 0 43.1 74835
48991 Invoice 12/05/2023 Inv 48991_name tags 0 43.1
10758 Care 4 Paws 12/14/2023 Regular 0 87 74836
2000802.002 Invoice 12/13/2023 2000802.002 16th 10.26.23 SecDepRF 0 87 10775 CLAD Consulting, Inc 12/14/2023 Regular 0 406.25 74837 1246 Invoice 12/04/2023 PROJECT 23036 950 EL CAMINO REAL 0 406.25 10309 Coastal 0cc Med Grp DBA AKESO O 12/14/2023 Regular 0 20 74838 515938 Invoice 12/05/2023 Inv 515938_km - RGonzalez 0 20 10245 CONFLUENCE ENGINEERING SOLUl 12/14/2023 Regular 0 15216.25 74839 1132 Invoice 12/04/2023 DDW COMPLIANCE SUPPORT 0 7580
12/ 14/ 2023 12:47:15 PM Page 1 of 6
Check Register Packet: APPKT00171-AP Check Run 12-14-23 Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Payable Date Payable Description Discount Amount Payable Amount 1135 Invoice 12/12/2023 DDW COMPLIANCE SUPPORT 11/1/2023 T 0 7636.25 10572 CSG Consultants, Inc 12/14/2023 Regular 0 18090.7 74840 B231701 Invoice 10/02/2023 Building Plan Review Services 9/1/2023 - 9, 0 11477.09 BP231886 Invoice 11/01/2023 BUILDING PLAN REVIEW SERVICES 10/1/2'?. 0 5573.61 F230896 Invoice 11/01/2023 FIRE PLAN REVIEW SERVICES 10/1/2023 TC 0 650 F231015 Invoice 12/01/2023 FIRE PLAN REVIEW SERVICES 11/1/2023 TC 0 390 07495 DE LAGE LANDEN 12/14/2023 Regular 0 312.12 74841
81555091 Invoice 12/12/2023 copier lease, Records, 12/1/23 to 12/31/2: 0 312.12 07495 DE LAGE LANDEN 12/14/2023 Regular 0 227.29 74842
80377793 Invoice 12/12/2023 80377793 - Sharp/MX-5071-July 2023 0 227.29 07495 DE LAGE LANDEN 12/14/2023 Regular 0 75.43 74843
81555908 Invoice 12/12/2023 copier lease, Cannabis, 12/1/23 to 12/31/2 0 75.43 07495 DE LAGE LANDEN 12/14/2023 Regular 0 70.36 74844
80707995 Invoice 12/12/2023 property tax, Records copier 0 70.36 07495 DE LAGE LANDEN 12/14/2023 Regular 0 227.29 74845
81575053 Invoice 12/12/2023 81575053 - Lease on Sharp/MX-5071-Dec2 0 227.29 07495 DE LAGE LANDEN 12/14/2023 Regular 0 21.09 74846
80707996 Invoice 12/12/2023 property tax for Cannabis Copier 0 21.09 10870 DeeAnna Betita 12/14/2023 Regular 0 87 74847
2000798.002 Invoice 12/13/2023 2000798.002GHUp 11.11.23 SDRF 0 87 10268 Deltina Coffee Roasters 12/14/2023 Regular 0 62.5 74848 10523 Invoice 12/02/2023 5.0 LB BAG OF HIGH TIDE COFFEE 0 62.5 10716 Digital West 12/14/2023 Regular 0 338.2 74849
132763401-00105: Invoice 12/12/2023 132763401-0010518-lnternet-993 Ramone 0 173.2 132766501-00105: Invoice 12/12/2023 132766501-0010518-lnternet-1230 Trouvi 0 165 10521 El Dorado Brands LLC 12/14/2023 Regular 0 1009.48 74850 edb-nov23u Invoice 12/12/2023 utilities at 921 Huston 8/11/23 to 11/8/23 0 1009.48 07336 ELECTRIC RAFT 12/14/2023 Regular 0 1112.6 74851
19527 Invoice 11/30/2023 SERVICE CALL REPLACEMENT CONTACTOR 0 1112.6 01362 EXECUTIVE JANITORIAL INC. 12/14/2023 Regular 0 8580 74852 86951 Invoice 07/20/2023 JULY 2023 MONTHLY SERVICE, SERVICE TR 0 2860 87164 Invoice 08/21/2023 AUG 2023 MONTHLY SERVICE, SERVICE TR 0 2860 87597 Invoice 12/01/2023 OCT 2023 MONTHLY SERVICE, SERVICE TRI 0 2860 00872 FARM SUPPLY COMPANY 12/14/2023 Regular 0 77.58 74853 104895 Invoice 12/01/2023 STRAW 0 77.58
10874 FirstTwo, Inc 12/14/2023 Regular 0 1800 74854
2215 Invoice 12/12/2023 Cannabis monitoring, 1/1/2024 to 6/30/20 0 1800 08104 FRANCHISE TAX BOARD 12/14/2023 Regular 0 75 74855 INV0000331 Invoice 12/13/2023 Franchise Tax Board Garnishment 0 75 08104 FRANCHISE TAX BOARD 12/14/2023 Regular 0 100 74856 INV0000330 Invoice 12/13/2023 Franchise Tax Board Garnishment 0 100 00249 GARING TAYLOR & ASSOCIATES lt'I 12/14/2023 Regular 0 324 74857 19625 Invoice 10/31/2023 COORD ON GENTLEMEN'S AGREEMENT 0 162 19690 Invoice 11/30/2023 COORD ON GENTLEMENT'S AGREEMENT 0 162 04290 Gerber 12/14/2023 Regular 0 1200 74858
INV0000303 Invoice 12/06/2023 Educational-Training Reimbursement 0 1200 12/14/2023 12:47: 15 PM Page 2 of 6
Check Register Packet: APPKT00171-AP Check Run 12-14-23 Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Payable Date Payable Description )iscount Amount Payable Amount 07453 GOODMAN MATTHEW 12/14/2023 Regular 0 918 74859
INV0000326 Invoice 12/12/ 2023 MGoodman_Educational Reimbursement 0 918 00762 GROVER BEACH POLICE OFFICERS t 12/14/2023 Regular 0 1045 74860 INV0000332 Invoice 12/13/2023 GB Police Association Dues 12-15-23 0 1045 08785 GSI Water Solutions, Inc 12/14/2023 Regular 0 6424.28 74861 672.010-2 Invoice 11/13/2023 NCMA 2023 SERVICES 0 6424.28 08920 Hacienda Gardening 12/14/2023 Regular 0 450 74862 HG83592 Invoice 11/30/2023 GOPHER TRAPPING NOV 2023 LOC# 111, 1 0 450 10851 Isaac Oseguera 12/14/2023 Regular 0 3952.2 74863
11/27/23 Invoice 12/13/2023 IDR PAYMENT 11/27/23 0 1976.1 12/11/23 Invoice 12/13/2023 IDR PAYMENT 12/11/23 0 1976.1 02946 JAS PACIFIC 12/14/2023 Regular 0 6637.5 74864
8114653 Invoice 11/05/2023 BUILDING INSPECTOR - 10/1/23 TO 10/15/ 0 5775 PC 6848 Invoice 11/05/2023 BUILDING PLAN CHECK 10/1/2023 TO 10/3 0 862.5 10114 Joshua Ruiz 12/14/2023 Regular 0 1197.72 74865
12112023 Invoice 12/12/2023 lodging, per diem, Sexual Assualt Trn, Mon 0 1197.72 10203 JULIAN MORA Dba 2M WASTE SOLi 12/14/2023 Regular 0 982.5 74866 5577 Invoice 11/03/2023 HAUL AWAY FULL LOAD AND LABOR 0 982.5 10872 Katherine Russell 12/14/2023 Regular 0 87 74867
2000801.002 Invoice 12/13/2023 2000801.002 16th 11.25.23 SDRF 0 87 04917 Kutak Rock, LLP 12/14/2023 Regular 0 6845 74868
3324606 Invoice 12/11/2023 3324606 - Professiona l Services 0 6845 10869 Lauren Cate 12/14/2023 Regular 0 343 74869
2000799.002 Invoice 12/13/2023 2000799.002 Ramona 11.28.23 SDRF 0 343 00472 LEE WILSON ELECTRIC CO. INC 12/14/2023 Regular 0 1475 74870 23100 Invoice 11/13/2023 TRAFFIC SIGNAL MAINTENANCE 0 1020 3679 Invoice 11/30/2023 TIME AND MATERIAL 8TH & GRAND, 11TH 0 455 04932 LexisNexis Risk Data Management, 12/14/2023 Regular 0 891.37 74871 1716617-2023113 Invoice 12/12/2023 AVCC Subscrip Cannabis 11/1/23 to 11/30/ 0 891.37 00312 LIEBERT CASSIDY WHITMORE 12/14/2023 Regular 0 3210 74872 12122023 Invoice 12/12/2023 Conf fee, Peters, Millard, Mattocks 2-8-24 0 3210 01277 Med-Stops Medical Clinic, Inc 12/14/2023 Regular 0 547 74873 24956 Invoice 12/05/2023 Inv 24956_km_RVargas 0 547
05352 Michael K. Nunley & Associates, Inc 12/14/2023 Regular 0 8173.5 74874 1039614 Invoice 12/08/2023 CIP #4391 WATER RESERVOIR TANK REHA! 0 8173.5 08627 MNS Engineers, Inc. 12/14/2023 Regular 0 955 74875 84773-Rl Invoice 12/05/2023 CIP #2295-16 CM FOR MEASURE K-14 STRE 0 955 03680 New Times 12/14/2023 Regular 0 745 74876
359264 Invoice 12/05/2023 Inv 35964_Ads 0 160
359545 Invoice 12/05/2023 Inv# 359545 0 266
359833 Invoice 12/06/2023 New Times-Newpaper Ads_lnv 359833 0 319 01213 NOBLE SAW 12/14/2023 Regular 0 80 74877
594386 Invoice 11/02/2023 DIAGNOSTIC AND REPAIR TIME 0 80 09957 Noe Vasquez 12/14/2023 Regular 0 87 74878
2000804.002 Invoice 12/13/2023 2000804.002 GHUp 12.8.23SDRF 0 87 09578 Peak WiFi.com 12/14/2023 Regular 0 69.95 74879
12/14/2023 12:47: 15 PM Page 3 of 6
Check Register Packet: APPKT00l 71-AP Check Run 12-14-23 Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Payable Date Payable Description Discount Amount Payable Amount 2023-12-15462 Invoice 12/01/2023 INTERNET SERVICE 0 69.95 00364 PORTABLE JOHNS INC. 12/14/2023 Regular 0 108.12 74880 255156 Invoice 11/18/2023 SINGLE UNIT RENTAL & SERVICE 10/22/23 0 108.12 00873 R. BAKER INC. 12/14/ 2023 Regular 0 10821.49 74881 617 Invoice 11/15/2023 16TH AND STINSON REPAIRED LEAK 0 785.92 623 Invoice 11/21/2023 METER CLEANING AND EXCHANGE 0 3250 624 Invoice 11/21/2023 581 NEWPORT AVE, REPAIRED WATER ME' 0 3535.57 631 Invoice 11/29/2023 CLEAN METER BOXES, REMOVE AND RE PU 0 3250 05766 RICK ENGINEERING COMPANY 12/14/ 2023 Regular 0 23502 74882 0097201 Invoice 09/15/2023 CIP #2295-17 PROFESSIONAL SERVICES 0 16372 0098602 Invoice 11/19/2023 CIP #2295-16 K14 STREET REPAIR 0 4755 0098866 Invoice 12/08/2023 CIP #2295-16 PROFESSIONAL SERVICES 0 2375 00322 SANDY MERSHON 12/14/ 2023 Regular 0 40.97 74883
RMB12.13.23SM Invoice 12/13/2023 RM B12.13.23SM 0 40.97 09573 Service 1st 12/14/2023 Regular 0 23.9 74884
50186 Invoice 12/05/2023 Inv 50186 0 23.9
07454 South County Chambers of Com me 12/14/ 2023 Regu lar 0 1500 74885 INV0000300 Invoice 12/05/2023 Leadership Tuition_MBronson 0 1500 10873 South County Democratic Club 12/14/ 2023 Regular 0 102.5 74886 2000803.002 Invoice 12/13/2023 2000803.002 3015 Ramona Security Dep R 0 102.5 09455 Star Drug Testing 12/14/2023 Regular 0 75 74887
71611 Invoice 12/05/2023 KM_DotTesting_RVargas_PW 0 75
04326 STATE DISBURSEMENT UNIT 12/14/2023 Regular 0 250 74888 INV0000328 Invoice 12/13/2023 Child Support Garnishment 0 250 04326 STATE DISBURSEMENT UNIT 12/14/2023 Regular 0 132 74889 INV0000329 Invoice 12/13/2023 Child Support Garnishment 0 132 00156 STATE OF CALIFORNIA DEPT OF TRI 12/14/ 2023 Regular 0 1052.6 74890 SL240189 Invoice 11/17/2023 SIGNALS AND LIGHTING JULY - SEPT 2023 0 1052.6 00440 STATEWIDE TRAFFIC SAFETY & SIGI 12/14/2023 Regular 0 1266.28 74891 03023118 Invoice 12/01/2023 28" CONE OR/BK l0LB W/6" AND 4" 0 1266.28 03623 SWRCB ACCOUNTING OFFICE ATTN 12/14/2023 Regular 0 14348 74892 SW-0269100 Invoice 11/09/2023 NPDES SW MUNICIPAL 0 10602 WD-0230579 Invoice 11/29/2023 WATER BOARD BILL 07/01/2023 TO 06/30, 0 3746 03189 TEMPLETON UNIFORMS 12/14/2023 Regular 0 861.63 74893 3759 Invoice 12/12/2023 5 holsters 0 861.63
06565 THE LINCOLN NATIONAL LIFE INSUI 12/14/2023 Regular 0 2704.32 74894 Jan 2023 Invoice 12/14/2023 Jan 2023 - Employee insurance premiums 0 2704.32 10566 Tyler Technologies, Inc 12/14/2023 Regular 0 1812.5 74895 025-447245 Invoice 12/11/2023 025-447245 - Nov2023 - Pro Financials 0 1812.5 06044 VERIZON WIRELESS 12/ 14/ 2023 Regular 0 941.1 74896 9949455821 Invoice 11/16/2023 PHONE BILL OCT 17 - NOV 16 0 941.1 04996 WALLACE GROUP 12/14/ 2023 Regular 0 31909 74897
60764 Invoice 11/20/2023 PROFESSIONAL SERVICES THROGH OCT '23 0 2663.57 60824 Invoice 11/22/2023 CIP 1259 PROFESIONAL SERVICES THROUG 0 29245.43 05938 Water Systems Consulting Inc. 12/14/2023 Regular 0 2733.2 74898 8660-GB Invoice 12/01/2023 NCMA STAFF EXTENSION SERVICES 0 2733.2 12/ 14/ 2023 12:47:15 PM Page 4 of 6
Check Register
Vendor Number
Payable#
09748
00419174
00419370
12/ 14/2023 12:47 : 15 PM
Vendor Name
Payable Type
Willdan
Invoice
Invoice
Payment Date Payment Type
Payable Date Payable Description
12/14/2023 Regular
11/08/2023 CIP #2295-15 MEASURE K14 LABOR COMP
11/22/2023 PROFESSIONAL SERVICES
Bank Code AP - Grover Beach Summary
Payable Payment
Payment Type Count Count Discount
Regular Checks 111 74 0.00
Manual Checks 0 0 0.00
Voided Checks 0 0 0.00
Bank Drafts 0 0 0.00
EFT's 0 0 0.00
111 74 0.00
Packet: APPKT00171-AP Check Run 12-14-23
Discount Amount Payment Amount Number
) iscount Amount Payable Amount
0 0
Payment
233,295.95
0.00 0.00
0.00 0.00
233,295.95
0 942.75 74899
584.25
358.5
Page s of 6
Check Register
Fund
999
Name
Pooled Cash
Fund Summary
Period
12/2023
Packet : APPKT00171-AP Check Run 12-14-23
Amount
233295.95
23329S.9S
~ ----------- -
• ACCOUNTS PAYABLE
CHECK DATE 12/21/2023
Vendor Number
Payable#
City of Grover Beach, CA
Vendor Name
Payable Type
Payment Date Payment Type
Payable Date Payable Description
Bank Code: AP - Grover Beach-Mechanics Bank - Grover Beach 06381 AFLAC 12/21/2023 Regular
Jan 2023 Invoice 12/19/2023 Jan 2023-AFLAC premiums
01401
5503517781-2
5504228732
10878
2000806.002
10447
INV0000333
AIRGAS USA LLC
Invoice
Invoice
Alexis Lara
Invoice
12/21/2023 Regular
10/31/2023 HAZMAT FEE
11/30/2023 LARGE CYL TANK RENTAL ACETYLENE, ARG
12/21/2023 Regular
12/20/2023 2000806.002.R3021.LaraA.SecDep
AMAZON CAPITAL SERVICES 12/21/2023 Regular
Invoice 12/18/2023 Amazon_lnv# lPDG-HHXR-DVQN
08183 Anna Lanier 12/21/2023 Regular
CFS.Anna.Dec23 Invoice 12/19/2023 CFS.Anna.Dec23
10876
Facade Grant
00343
12/7/2023
06259
4021588142
4021601829
09116
inus203104
10022
95307
04937
2000808.002
02531
INV0000334
INV0000335
00436
7314-1407395
7314-1408823
Apogee Brewing Company 12/21/2023 Regular
Invoice 12/19/2023 Facade Improvement Grant
AT&T
Invoice
AUTO ZONE INC
Invoice
Invoice
Axon Enterprise, Inc.
Invoice
12/21/2023 Regular
12/19/2023 12/7 /2023-Monthly water alarm circuits
12/21/2023 Regular
10/30/2023 LIGHTS FOR PUBLIC WORKS TRAILER
11/17/2023 PARTS FOR PW TRUCK# 224
12/21/2023 Regular
12/19/2023 Fleet 3 Advanced ALPR
Boone Printing & Graphics 12/21/2023 Regular
Invoice 12/19/2023 500 envelopes, Chief of Police
BRITANI WONDER
Invoice
Burdine Printing
Invoice
Invoice
12/21/2023 Regular
12/20/2023 2000808.002. R3022. Wonder.refund
12/21/2023 Regular
12/18/2023 Burdine Inv 48918
12/18/2023 Burdine_lNV 48992
CARQUEST AUTO PARTS 12/21/2023 Regular
Invoice 12/06/2023 TRUCK PARTS AND REPAIR
Invoice 12/19/2023 Unit 203, brake pads, brake rotor
10766 Central Coast Balboa 12/21/2023 Regular
CFS.Swing.Dec23 Invoice
10535 Charlotte L Ritter
CFS.Charlotte.Dec, Invoice
05337
40413
COBB TREE'S INC.
Invoice
12/19/2023 CFS.Swing.Dec23
12/21/2023 Regular
12/19/2023 CFS.Charlotte.Dec23
12/21/2023 Regular
12/01/2023 EMERGENCY 11.16.2023 GROVER HEIGHT~
05789
IN0149671
COUNTY OF SAN LUIS OBISPO ENVI 12/21/2023 Regular
Invoice 12/06/2023 SEPT - OCT 2023 CROSS-CONNECTION DIRI 10572
53844
53845
CSG Consultants, Inc
Invoice
Invoice
12/21/2023 10:50:00 AM
12/21/2023 Regular
11/15/2023 DEVELOPMENT APP REVIEWS SEPT 30 - OC
11/15/2023 FIRE SERVICES SEPT 30 - OCT 27, 2023
Check Register
Packet: APPKT00191 - AP Check Run-12-21-23
By Check Number
Discount Amount Payment Amount Number
Discount Amount Payable Amount
0 596.08 74900
0 596.08
0 183.36 74901
0 27.78
0 155.58
0 87 74902
0 87
0 241.35 74903
0 241.35
0 1961.4 74904
0 1961.4
0 9983 74905
0 9983
0 125.72 74906
0 125.72
0 65.13 74907
0 13.32
0 51.81
0 21354.83 74908
0 21354.83
0 282.97 74909
0 282.97
0 87 74910
0 87
0 43.74 74911
0 24.94
0 18.8
0 428.22 74912
0 233.98
0 194.24
0 329 74913
0 329
0 42 74914
0 42
0 900 74915
0 900
0 1293.7 74916
0 1293.7
0 19100.39 74917
0 2828.75
0 2430
Check Register Packet: APPKT00191-AP Check Run-12-21-23 Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Payable Date Payable Description Discount Amount Payable Amount 54320 Invoice 12/08/2023 IN HOUSE BLDG SERVICES OCT 28 - NOV 2L 0 4146.25 54321 Invoice 12/08/2023 FIRE SERVICES OCT 28, 2023 TO NOV 24, 21 0 1012.5 B231702 Invoice 10/02/2023 DEVELOPMENT APP REVIEW 09/01/23 TO 0 796.25 B232065 Invoice 12/01/2023 BLDG PLAN CHECKS 11/01/23 TO 11/30/2, 0 6554.14 B232066 Invoice 12/01/2023 DEVELOPMENT APP REVIEW 11/01/23 TO 0 682.5 F230791 Invoice 10/02/2023 FIRE PLAN REVIEW 9/1/23 TO 9/30/23 0 650 07166 Cuesta Polygraph & Investigations 12/21/2023 Regular 0 8498.71 74918 1931 Invoice 12/19/2023 background for Jonathan Smiley 0 2670 1932 Invoice 12/19/2023 background for David Reyna 0 2889.6 1933 Invoice 12/19/2023 background for Samuel Castillo 0 2939.11 04562 DEPT OF JUSTICE ACCOUNTING OFI 12/21/2023 Regular 0 642 74919 698652 Invoice 12/19/2023 LiveScan November 2023 0 642
10534 Estoque, James 12/21/2023 Regular 0 87 74920
2000807.002 Invoice 12/20/2023 2000807 .002. R3025. Estoq ueJ.SecDep 0 87 01362 EXECUTIVE JANITORIAL INC. 12/21/2023 Regular 0 6064.38 74921 88035 Invoice 12/19/2023 DEC 2023 SERVICE CORP YARD 0 500 88036 Invoice 12/19/2023 DEC 2023 SERVCE CITY HALL AND PD, TP D 0 2704.38 88037 Invoice 12/19/2023 DEC 2023 SERVICE TRAIN STATION 0 2860 10422 Fifth Asset, Inc. 12/21/2023 Regu lar 0 8000 74922 DB2002578 Invoice 12/20/2023 DB2002578 - Subscription/White Glove lm1 0 8000 04254 GRAINGER 12/21/2023 Regular 0 639.14 74923
9884923542 Invoice 10/26/2023 SELF-RETRACTING LIFELINE 6' 0 254.2 9885326836 Invoice 10/26/2023 TRAUMA RELIEF SUSPENSION, FALL PROTE 0 384.94 08869 Hinderliter Della mas & Associates 12/21/2023 Regular 0 18000 74924 sin033820 Invoice 12/19/2023 Cannaabis auditing November 2023 0 18000 02619 J.B. DEWAR INC. 12/21/2023 Regular 0 5565.03 74925 283672 Invoice 12/19/2023 gas stmt 12/1/23 to 12/15/23 0 3414.04 283673 Invoice 12/19/2023 283673-Gasoline charges for PW vehicles 0 2150.99 02946 JAS PACIFIC 12/21/2023 Regular 0 5150 74926
Bl 14675 Invoice 12/05/2023 BUILDING INSPECTOR 11/01/23 TO 11/15/ 0 5150 10347 KIMBALL MIDWEST 12/21/2023 Regular 0 325.11 74927 101526923 Invoice 10/10/2023 RATCHET 0 184.86
101527003 Invoice 10/10/2023 WRENCH 0 140.25
07613 Kristopher Doe 12/21/2023 Regular 0 395.27 74928
CFS.Paint.Dec23 Invoice 12/19/2023 CFS. Paint. Dec23 0 395.27 08627 MNS Engineers, Inc. 12/21/2023 Regular 0 10825 74929 84936 Invoice 12/18/2023 CIP 2295-16 INSPECTION AND CONTRACT, 0 10825 06694 NELIDA ACEVES 12/21/2023 Regular 0 542.77 74930
12192023 Invoice 12/19/2023 lodging, per diem, POST SU Session 1, Fols, 0 542.77 07427 O'REILLY'S AUTOMOTIVE INC 12/21/2023 Regular 0 1558.37 74931 3025-307706 Invoice 12/19/2023 Unit 203, Iridium Plug, coil, spark pig wire 0 78.66 3025-308054 Invoice 11/09/2023 MINI TORCH FOR PUBLIC WORKS DEPT. 0 43.48 3025-308060 Invoice 11/09/2023 EMERGENCY LED LIGHTBAR FOR PW TRUC 0 198.71 3025-309589 Invoice 12/19/2023 Unit 205, alternator 0 485 3025-310473 Invoice 12/19/2023 Unit 205, radiator 0 446.57 3025-311703 Invoice 11/28/2023 CARBURETOR FOR TRUCK #233 0 305.95 00344 PACIFIC GAS AND ELECTRIC 12/21/ 2023 Regular 0 22935.91 74932 1074697152-1-5-2• Invoice 12/18/2023 1074697152-10/20/23-11/19/23 Electric C 0 22625.78 12/9/2023 Invoice 12/19/2023 12/9/2023-Electric Charges 0 310.13 12/ 21/ 2023 10:50:00 AM Page 2 of 6
Check Register Packet: APPKT00191-AP Check Run-12-21-23 Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Payable Date Payable Description Discount Amount Payable Amount 07976 PHELAN KATHRYN 12/21/2023 Regular 0 301.7 74933
CFS.Katheryn.Dec2 Invoice 12/19/2023 CFS. Katheryn. Dec23 0 301.7 00364 PORTABLE JOHNS INC. 12/21/2023 Regular 0 108.12 74934 254575 Invoice 10/21/2023 SINGLE UNIT RENTAL AND SERVICE 0 108.12 09654 Ready Refresh by Nestle 12/21/2023 Regular 0 379.66 74935 03K0900006669 Invoice 12/02/2023 5-GALLON WATER BOTTLES 0 123.39 03K0900025271 Invoice 12/19/2023 03K0900025271-Bottled water for City Hal 0 256.27 05766 RICK ENGINEERING COMPANY 12/21/ 2023 Regular 0 6277 74936 0098961 Invoice 12/12/2023 CIP 2295-17 STORM DRAIN DESIGN 0 6277 00322 SANDY MERSHON 12/21/2023 Regular 0 3131.1 74937
CFS.Sandy.Dec23 Invoice 12/19/2023 CFS.Sandy.Dec23 0 3131.1 10706 SCA of CA, LLC 12/21/2023 Regular 0 6152.72 74938 72758VS Invoice 11/30/2023 STREET SWEEPING SERVICE 0 6152.72 10750 Scelzi Enterprises, Inc 12/21/2023 Regular 0 38821.19 74939 270175-2 Invoice 12/20/2023 FINAL PAYMENT ON PUBLIC WORKS VALVI 0 38821.19 06953 SENTINEL SECURITY SOLUTIONS, In 12/21/ 2023 Regular 0 269.7 74940 85392 Invoice 12/12/2023 CORP YARD ALARM MONITORING JANUAR 0 149.85 85393 Invoice 12/12/2023 RAMONA GARDEN ALARM MONITORING J, 0 119.85 00425 SM TIRE INC. 12/21/2023 Regular 0 3519.39 74941
525964 Invoice 12/05/2023 TIRES FOR TRUCK 0 2229,73
526108 Invoice 12/ 19/2023 PD Patrol - 10 Goodyear Tires 0 1289.66 00435 SOUTH SAN LUIS OBISPO CO. SANll 12/21/ 2023 Regular 0 194712.15 74942 NOV 2023-South Si Invoice 12/20/2023 Pass-Through Paymen 0 194712.15 00435 SOUTH SAN LUIS OBISPO CO. SANll 12/21/2023 Regular 0 124931.01 74943 October 2023 Nort Invoice 12/20/2023 Pass-Through Payment 0 124931.01 00437 SOUTHERN CALIF GAS CO 12/21/2023 Regular 0 677.54 74944 12/13/23 Invoice 12/19/2023 Gas charges - 11/12/23 - 12/12/23 0 677.54 00657 TERM INIX PROCESSING CENTER 12/21/2023 Regular 0 141 74945 440810264 Invoice 11/04/2023 711 ROCKAWAY PEST CONTROL 0 141 10566 Tyler Technologies, Inc 12/21/2023 Regular 0 1667.5 74946 025-447823 Invoice 12/20/2023 025-447823 - Nov2023 Pro Financials 0 1667.5 04191 ULTREX 12/21/2023 Regular 0 108.05 74947
3954643 Invoice 12/19/2023 copier usage 11/18/23 to 12/17 /23, SHA-I\ 0 108,05 05101 US BANK CORPORATE PAYMENT S'I 12/21/ 2023 Regular 0 16140.2 74948 000073 Invoice 12/12/2023 Employee credit card purchases 0 16140.2 06044 VERIZON WIRELESS 12/21/2023 Regular 0 1607.24 74954 9950276484 Invoice 12/19/2023 phone stmt 10/27 /23 to 11/26/23 0 1607.24 08515 Zero Waste USA/ZA USA, Inc 12/21/2023 Regular 0 1531.45 74955 579579 Invoice 11/07/2023 MITT N BAG 2000, TEN CASES ROLL BAGS 0 1531.45 Bank Code AP - Grover Beach Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 179 51 0.00 546,810.30
Manual Checks 0 0 0.00 0.00
Voided Checks 0 5 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 0 0 0.00 0.00
179 56 0.00 546,810.30
06044 12/21/ 2023 Regular
9950276484
VERIZON WIRELESS
Invoice 12/19/2023 phone stmt 10/27 /23 to 11/26/23
08515 Zero Waste USA/ZA USA, Inc 12/21/2023 Regular
579579 Invoice 11/07/Z0Z3 MITT N BAG 2000, TEN CASES ROLL BAGS 12/21/2023 10:50:00 AM
Check Register
Payment Type
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
Bank Code AP • Grover Beach Summary
Payable Payment
Count Count Discount
179 51 0.00
0 0 0.00
0 5 0.00
0 0 0.00
0 0 0.00
179 56 0.00
0 0
Payment
546,810.30
0.00 0.00
0.00 0.00
546,810.30
0 0
1607.24 74954
1607.24
1531.45 74955
1531.45
Packet: APPKT00191-AP Check Run-12-21-23
12/2 1/2023 10:50 :00 AM
Fund
999
Name
Pooled Cash
Fund Summary
Period
12/2023
Amount
546810.3
546810.3
ACCOUNTS PAYABLE
CHECK DATE 12/28/2023
Vendor Number
Payable#
City of Grover Beach, CA
Vendor Name
Payable Type
Payment Date Payment Type
Payable Date Payable Description
Bank Code: AP - Grover Beach-Mechanics Bank - Grover Beach 06199 ABALONE COAST ANALYTICAL INC 12/28/2023 Regular
Unpaid Item Invoice 12/27/2023 Unpaid Item Fee
10447 AMAZON CAPITAL SERVICES 12/28/2023 Regular
1MTD-13FK-H6JH Invoice 12/21/2023 SAFETY RAIN JACKET
1T3W-FF1X-N43W Invoice 12/06/2023 WIDE FORMAT PAPER CAD BOND ROLLS 07964
2000809.002
ANN BALASURIYA
Invoice
12/28/2023 Regular
12/27/2023 2000809.002 Sec Dep RF GBCC 12.20.23
03821 ASCAP AMERICAN SOCIETY OF co~ 12/28/2023 Regular
2024.500579756 Invoice 12/27/2023 2024.500579756 Yearly Liscense 09960
514002
02719
Jan 2024
04580
BPl396747
03963
7826-1118889
09734
Badge Frame, Inc
Invoice
12/28/2023 Regular
12/27/2023 employee of year plaques
BLUE SHIELD OF CA LIFE & HEAL TH 12/28/2023 Regular
Invoice 12/26/2023 Jan 2024-Vision employee premiums
BRENNTAG PACIFIC INC. 12/28/2023 Regular
Invoice 12/19/2023 AQUAPURE
CALIFORNIA ELECTRIC SUPPLY 12/28/2023 Regular
Invoice 12/05/2023 LIGHT REPAIR GRANDE MEDIAN LIGHTS
CalPERS 12/28/2023 Regular
100000017393945 Invoice 12/28/2023 100000017393945-2024 Replacement Ben 00464
96165638
96165639
10564
23-460a
04096
12967
12968
07336
19672
CALPORTLAND COMPANY 12/28/2023 Regular
Invoice 12/06/2023 3/8" COLD MIX
Invoice 12/06/2023 TRUCK RENTAL ONLY
Code 3 Technology LLC 12/28/2023 Regular
Invoice 12/27/2023 vehicle computers
DJ'S PLUMBING INC
Invoice
Invoice
ELECTRIC RAFT
Invoice
12/28/2023 Regu lar
12/14/2023 URINAL MAINTENANCE LOC #101
12/14/2023 TOILET REPAIRS LOC #112
12/28/2023 Regular
12/15/2023 SERVICE CALL 10/17 /23 LOC #114
01362 EXECUTIVE JANITORIAL INC. 12/28/2023 Regular
88038 Invoice 12/19/2023 88038 - Ramona and GBCC mon.ser.builda· 09727 FAMCON Pipe & Supply, Inc. 12/28/2023 Regular
S100111274.001 Invoice 09/15/2023 WATER PARTS
S100111682.001 Invoice 09/26/2023 WATER SUPPLIES
S100111682.002 Invoice 10/20/2023 WATER SUPPLIES
S100116651.001 Invoice 11/30/2023 SERVICE FINANCE CHARGE 00872
105057
10445
inv-28251
08104
FARM SUPPLY COMPANY
Invoice
FLOCK SAFETY INC
Invoice
FRANCHISE TAX BOARD
12/28/2023 10:49:54 AM
12/28/2023 Regular
12/11/2023 FORK LIFT
12/28/2023 Regular
12/27/2023 LPR's
12/28/2023 Regular
Check Register
Packet: APPKT00203 - AP Check Run 12/28/23
By Check Number
Discount Amount Payment Amount Number
Discount Amount Payable Amount
0 15 74956
0 15
0 134.35 74957
0 77.81
0 56.54
0 215 74958
0 215
0 500 74959
0 500
0 64 74960
0 64
0 707.5 74961
0 707.5
0 3370.73 74962
0 3370.73
0 1239.75 74963
0 1239.75
0 309.48 74964
0 309.48
0 1394.15 74965
0 1128.15
0 266
0 75810.87 74966
0 75810.87
0 547.5 74967
0 317.5
0 230
0 490.32 74968
0 490.32
0 1100 74969
0 1100
0 3245.22 74970
0 1772.63
0 853.69
0 570.94
0 47.96
0 30.47 74971
0 30.47
0 12500 74972
0 12500
0 100 74973
Check Register Packet: APPKT00203-AP Check Run 12/28/23 Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable II Payable Type Payable Date Payable Description Discount Amount Payable Amount INV0000352 Invoice 12/28/2023 Franchise Tax Garnishment 0 100 08104 FRANCHISE TAX BOARD 12/28/2023 Regular 0 75 74974 INV0000353 Invoice 12/28/2023 Franchise Tax Board Garnishment 0 75 00247 G.T. COX ELECTRIC 12/28/2023 Regular 0 226.98 74975 2796 Invoice 12/15/2023 SERVICE CALL RAMONA PARK CHRISTMAS 0 95 2797 Invoice 12/15/2023 SERVICE CALL CITY HALL/PD LOC #100 & 1( 0 131.98 00541 GOVERNMENT FINANCE OFFICERS . 12/28/2023 Regular 0 460 74976 00018278 Invoice 12/27/2023 00018278-Cert of Ach Review Fee FY2023 0 460 08785 GSI Water Solutions, Inc 12/28/2023 Regular 0 16403 74977 672.010-3 Invoice 12/13/2023 SERVICES 11/01/2023 TO 11/30/2023 0 16403 10851 Isaac Oseguera 12/28/2023 Regular 0 1976.1 74978
11L13L2023 Invoice 12/26/2023 ADPP Payment 0 1976.1
02619 J.B. DEWAR INC. 12/28/2023 Regular 0 1643.8 74979 272059 Invoice 12/27/2023 272059-Gasoline charges for PW vehicles 0 1643.8 00472 LEE WILSON ELECTRIC CO. INC 12/28/2023 Regular 0 1728.74 74980 2311 Invoice 12/20/2023 TRAFFIC SIG MAINT: 8 INTER, OAK PARK & 0 1020 3686 Invoice 11/30/2023 REPLACE TIMER 8TH AND GRAND 0 398.74 3690 Invoice 12/20/2023 FIX HANGING HEAD OAK PARK & GRAND 0 310 00326 MIER BROS LANDSCAPE PRODUCTS 12/28/2023 Regular 0 254.3 74981 371813 Invoice 12/12/2023 STORM WATER FILL SAND 0 127.15 371814 Invoice 12/14/2023 STORM WATER FILL SAND 0 127.15 00570 Office Depot 12/28/2023 Regular 0 1099.8 74982
339813061001 Invoice 12/27/2023 chair 0 132.96
340685564001 Invoice 12/27/2023 scissors, toner, stapler, calendar, folders 0 317.85 340701911001 Invoice 12/27/2023 wall calendar 0 17.39
341753367001 Invoice 12/27/2023 341753367001-lnk 0 61.75 343292678001 Invoice 11/17/2023 INK JET HP 98 0 130.3
343839567001 Invoice 11/30/2023 WRIST REST, MOUSEPAD, PEN 0 100 INV0000301 Invoice 11/29/2023 343224934.1 office supplies 0 87.36 INV0000336 Invoice 12/18/2023 Office Depot_lnv 341894 713001 0 252.19 02443 PITNEY BOWES INC. 12/28/2023 Regular 0 114 74983
1024410513 Invoice 12/27/2023 1024410513-Letter Opener 7 /1/ 23-12/31/ 0 114 04415 PROCARE JANITORIAL SUPPLY 12/28/2023 Regular 0 1047.97 74984 166768 Invoice 11/01/2023 LOC# 107 JANITORIAL SUPPLIES 0 197.98 166769 Invoice 11/01/2023 LOC# 112 MENTONE PARK TOILET TISSUE 0 38.46 166770 Invoice 11/01/2023 LOC# 109 16TH STREET PARK TOI LET TISSU 0 38.46 167066 Invoice 11/13/2023 TOILET TISSUE ROLLS & TOILET TISSUE DISI 0 78.46 167088 Invoice 11/13/2023 MULTIFOLD TOWELS AND TOILET PAPER U 0 294.91 167487 Invoice 11/28/2023 LOC# 107 NITRILE GLOVES & TRASH CAN LI 0 143.79 167525 Invoice 11/29/2023 LOC# 101 TOILET TISSUE & MULTIFOLD TO 0 255.91 10756 Safeware, Inc 12/28/2023 Regular 0 23922.59 74985 30162170 Invoice 12/ 27/2023 night vision goggles - SWAT 0 23922.59 00432 TCA Tools Inc 12/28/2023 Regular 0 318.58 74986
121323123699 Invoice 12/13/2023 TOOL FOR SHOP - PW WATER 0 318.58 10566 Tyler Technologies, Inc 12/28/ 2023 Regular 0 7735 74987 025-448648 Invoice 12/26/2023 Tyler U Maintenance 0 1500 025-449027 Invoice 12/26/2023 Dec 23 Pro Financials 0 6235 04191 ULTREX 12/28/ 2023 Regular 0 98.19 74988
3957960 Invoice 12/27/2023 copier usage 11/21/23 to 12/20/23 Cannal 0 98.19 12/28/2023 10 :49 :54 AM
Check Register
Vendor Number
Payable#
06596
51723763
05101
000073
04996
61010
61132
Vendor Name
Payable Type
UNIVAR USA INC
Invoice
Payment Date Payment Type
Payable Date Payable Description
12/28/2023 Regular
12/19/2023 CAUSTIC SODA 30% MN BULK
us BANK CORPORATE PAYMENT s~ 12/28/2023 Regular
Invoice 12/12/2023 Employee Credit Card Purchases
••void ** 12/28/2023 Regular
••void ** 12/28/2023 Regular
**Void ** 12/28/2023 Regular
**Void ** 12/28/2023 Regular
**Void** 12/28/2023 Regular
WALLACE GROUP 12/28/2023 Regular
Invoice 12/20/2023 SERVICES THROUGH 11/30/2023
Invoice 12/22/2023 CIP 1259 RAMONA GARDEN PARK DESIGN
Water Systems Consulting Inc. 12/28/2023 Regular
Invoice 11/30/2023 SERVICES FROM 9/1/2023 TO 11/30/2023 Packet: APPKT00203-AP Check Run 12/28/23
Discount Amount Payment Amount Number
Discount Amount Payable Amount
0 1244.03 74989
0 1244.03
0 16140.2 74990
0 16140.2
0 0 74991
0 0 74992
0 0 74993
0 0 74994
0 0 74995
0 4492.35 74996
0 493.75
0 3998.6
0 2585.6 74997
0 297.2
05938
8765-GB
8766-GB Invoice 11/30/2023 SERVICES FROM 11/1/2023 TO 11/30/202, 0 2288.4 00480 ZEE MEDICAL SERVICE COMPANY# 12/28/2023 Regular
12/28/2023 10:49: 54 AM
Check Register
Vendor Number
Payable#
34-173751
Vendor Name
Payable Type
Invoice
Payment Date Payment Type
Payable Date Payable Description
12/27/2023 Supplies
Bank Code AP - Grover Beach Summary
Payable Payment
Payment Type Count Count Discount
Regular Checks 165 38 0.00
Manual Checks 0 0 0.00
Voided Checks 0 5 0.00
Bank Drafts 0 0 0.00
EFT's 0 0 0.00
165 43 0.00
0 131.37 74998
Packet: APPKT00203-AP Check Run 12/28/23
Discount Amount Payment Amount Number
Discount Amount Payable Amount
0 131.37
Payment
183,471.94
0.00 0.00
0.00 0.00
183,471.94
**Void** 12/28/2023 Regular 0 0 74991
••void** 12/28/2023 Regular 0 0 74992
• •void** 12/28/2023 Regular 0 0 74993
••void ** 12/28/2023 Regular 0 0 74994
• • void** 12/28/2023 Regular 0 0 74995
04996 WALLACE GROUP 12/28/ 2023 Regular 0 4492.35 74996 61010 Invoice 12/20/2023 SERVICES THROUGH 11/30/2023 0 493.75 61132 Invoice 12/22/2023 CIP 1259 RAMONA GARDEN PARK DESIGN 0 3998.6 05938 Water Systems Consulting Inc. 12/28/ 2023 Regular 0 2585.6 74997 8765-GB Invoice 11/30/2023 SERVICES FROM 9/1/ 2023 TO 11/30/2023 0 297.2 8766-GB Invoice 11/30/2023 SERVICES FROM 11/1/2023 TO 11/30/202: 0 2288.4 00480 ZEE MEDICAL SERVICE COMPANY# 12/28/2023 Regular 0 131.37 74998 12/ 28/ 2023 10 :49:54 AM Page 4 of 6
Check Register
Vendor Number
Payable II
34-173751
12/28/2023 10:49:54 AM
Vendor Name
Payable Type
Invoice
Packet: APPKT00203-AP Check Run 12/28/23
Payment Date Payment Type Discount Amount Payment Amount Number Payable Date Payable Description Discount Amount Payable Amount 12/27/2023 alcohol swa bs, antiseptic, eyewash, banda1 O 131.37 Bank Code AP - Grover Beach Summary
Payable Payment
Payment Type Count Count Discount Payment
Regula r Checks 165 38 0.00 183,471.94
Manual Checks 0 0 0.00 0.00
Voided Checks 0 5 0.00 0.00
Ba nk Drafts 0 0 0.00 0.00
EFT's 0 0 0.00 0.00
165 43 0.00 183,471.94
Page S of 6
Check Register
12/ 28/ 2023 10:49:54 AM
Fund
999
Name
Pooled Cash
Fund Summary
Period
12/2023
Packet: APPKT00203-AP Check Run 12/28/23
Amount
183471.94
183471.94
DESCRIPTION OF RESOURCES AMOUNT
Balance from November 30, 2023 $ 4,227,397.18
Deposit from Interest 12/29/2023 13,448.22
Total Resources $ 4,240,845.40
DESCRIPTION OF EXPENDITURES AMOUNT
Transfers for Staff Time:
Payroll Expenses 24,212.93
Transfers for Non-Construction and Other:
Accounts Payable Expenses 942.75
Transfers for Construction:
Accounts Payable Expenses 41,559.00
Total Expenditures $ 66,714.68
Cash Balance as of December 31, 2023 $ 4,174,130.72
Respectfully,
Lorena Zarate
Finance Manager
CITY OF GROVER BEACH
2022 STREETS BOND ACCOUNT ($10,000,000)
Treasurer's Report for January 22, 2024 City Council Meeting December 1, 2023 to December 31, 2023
Agenda Item No. 6
MINUTES
CITY COUNCIL MEETING
MONDAY, JANUARY 8, 2024
CALL TO ORDER Mayor Bright called the meeting to order at 6:00 p.m. in the City Hall Council Chamber, 154 South Eighth Street, Grover Beach, California.
FLAG SALUTE The flag salute was led by all present.
ROLL CALL
City Council: Council Members Daniel Rushing, Clint Weirick, Zach Zimmerman, Mayor Pro Tem Robert Robert, and Mayor Karen Bright were present.
City Staff: Assistant City Manager Kristin Eriksson, City Attorney David Hale, City Clerk Wendi Sims, Police Chief John Peters, Administrative Services Director Nick Szamet, Interim Public Works Director/City Engineer Steve Kahn, Senior Engineer Gabriel Munoz-Moris, CIP Manager Erin Wiggin, and Five Cities Fire Authority Fire Chief Steven Lieberman were also present.
CLOSED SESSION ANNOUNCEMENTS
On Monday, December 11, 2023 at a Special Meeting at 2:00 p.m. the Council met in closed session regarding the following item:
1. PUBLIC EMPLOYMENT
Pursuant to Government Code Section 54957
Title: City Attorney
Close Session Announcements: The City Council reconvened at 4:16 p.m. and Mayor Bright announced the City Council made a recommendation to offer a Professional Services Agreement to Lozano Smith, Attorneys at Law, for City Attorney and Assistant City Attorney services.
AGENDA REVIEW
Action: Upon unanimous consensus, the Council adopted the agenda as presented.
CEREMONIAL CALENDAR
None.
PRESENTATIONS
1. Holiday of Lights Awards presented by Assistant City Manager Eriksson.
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.
• Terry Wingate
• Loren Westphal
Agenda Item No. 7
Minutes: City Council Meeting Page 2
Monday, January 8, 2024
• Kenneth Lehmann
• Lesley Marr
• Brenda Auer
• Debbie Peterson
Remaining speakers will speak during the second Public Communication section of the meeting.
CONSENT AGENDA
The Mayor opened the floor to any member of the public for comment on the Consent Agenda. • Stacy Korsgaden
• Debbie Peterson
Prior to consideration of the Consent Agenda, Item Nos. 4, 7 and 9 were pulled pursuant to the agreement of Council Members respectively.
It was motioned by Council Member Zimmerman and seconded by Council Member Weirick to approve Consent Agenda Item Nos. 2, 3, 5, 6, and 8 as recommended. The motion carried on the following roll call vote:
AYES: Council Members – Rushing, Weirick, Zimmerman, Mayor Pro Tem Robert and Mayor Bright
NOES: Council Members – None.
ABSENT: Council Members – None.
ABSTAIN: Council Members – None.
2. Minutes of the City Council Special Meeting on Monday, December 11, 2023 at 2:00 p.m. and the Regular Meeting on Monday, December 11, 2023 at 6:00 p.m.
Action: Approved the minutes as submitted.
3. Introduction and First Reading of an Ordinance Repealing and Replacing Chapter 1 (Sanitary Sewer System) of Article VII (Public Works) of the Grover Beach Municipal Code
Action: Introduced and Conducted the First Reading, by title only, of an Ordinance repealing and replacing Chapter 1 (Sanitary Sewer System) of Article VII (Public Works) of the Grover Beach Municipal Code to update the City’s Sewer Ordinance and Schedule the Second Reading and Public Hearing for the next regularly scheduled meeting.
5. Resolution to Approve Appointments to the Citizens Oversight Committee for City Revenue Measures
Action: Adopted Resolution No. 24-01 to Confirm and Approve Mayor Bright’s recommendations to Appoint Anne Holden and Jeff Lee to four-year terms on the Citizens Oversight Committee for City Revenue Measures, scheduled to expire on January 8, 2028.
Minutes: City Council Meeting Page 3
Monday, January 8, 2024
Resolution No. 24-01: A Resolution of the City Council of the City of Grover Beach, California appointing Anne Holden and Jeff Lee to serve on the Citizens Oversight Committee for City Revenue Measures.
6. Amendment to the City’s Labor Negotiations Team
Action: Adopted Resolution No. 23-02 to approve amendment to the City’s Labor Negotiations Team.
Resolution No. 24-02: A Resolution of the City Council of the City of Grover Beach, California, amending the City’s Negotiations Team for Negotiations with Represented Employee Groups.
8. Resolution to Appoint City Treasurer and Authorize the List of City Officials to Order Deposits and Withdrawals from the Local Agency Investment Fund Action: Adopted Resolution No. 24-03 to Appoint Administrative Services Director Nick Szamet as the new City Treasurer and Authorized the List of City Officials to Order Deposits and Withdrawals from the Local Agency Investment Fund.
Resolution No. 24-03: A Resolution of the City Council of the City of Grover Beach, California, appointing Nick Szamet as City Treasurer and Authorizing the list of City Officials to order Deposits and Withdrawals from the local Agency Investment Fund.
It was motioned by Council Member Rushing and seconded by Council Member Zimmerman to approve Consent Agenda Item No. 4 as recommended. The motion carried on the following roll call vote:
AYES: Council Members – Rushing, Weirick, Zimmerman, Mayor Pro Tem Robert and Mayor Bright
NOES: Council Members – None.
ABSENT: Council Members – None.
ABSTAIN: Council Members – None.
4. Approval of Professional Services Agreement for City Attorney Services Action: Approved the Professional Services Agreement with Lozano Smith, Attorneys at Law, for City Attorney and Assistant City Attorney Services.
It was motioned by Council Member Weirick and seconded by Mayor Pro Tem Robert to approve Consent Agenda Item No. 7 as recommended. The motion carried on the following roll call vote:
AYES: Council Members – Rushing, Weirick, Zimmerman, Mayor Pro Tem Robert and Mayor Bright
NOES: Council Members – None.
ABSENT: Council Members – None.
ABSTAIN: Council Members – None.
Minutes: City Council Meeting Page 4
Monday, January 8, 2024
7. Authorize an “Over-hire” for the Police Department and Resolution to Adjust the Compensation and Classification Plan for the Position of Police Chief Action: Authorized the City Manager to approve an “over-hire” for the Police Department and Adopted Resolution No. 24-04 to adjust the Compensation and Classification Plan for the Position of Police Chief.
Resolution No. 24-04: A Resolution of the City Council of the City of Grover Beach, California, to adopt the Resolution to adjust the Compensation and Classification Plan for the Position of Police Chief.
9. Appointment of an Alternate Board Member to Serve on the Central Coast Community Energy Policy Board for 2023-2025
It was motioned by Mayor Bright and seconded by Council Member Zimmerman to appoint Mayor Pro Tem Robert to serve as the alternate representative on the Central Coast Community Energy (CCCE) Policy Board for a two-year term beginning on December 1, 2023, and ending November 30, 2025. The motion carried on a voice vote with all Council Members in favor.
Discussion ensued regarding the comment made during general public comment per Mr.
Wingate. City Council gave direction to staff to waive the facility rental fees.
PUBLIC HEARING
Cancelled.
REGULAR BUSINESS
10. West Grand Avenue Streetscape Project (CIP 2287) Update Mayor Bright read the title to the foregoing item and deferred to staff for a report.
CIP Manager Wiggin presented the West Grand Avenue Streetscape Project update.
Mayor Bright invited public comment on this matter.
• Ron Arnoldson
No further public comments were received at this time and the Mayor closed public comment.
Minutes: City Council Meeting Page 5
Monday, January 8, 2024
It was motioned by Council Member Zimmerman and seconded by Council Member Weirick to receive the update on the West Grand Avenue Streetscape Project (CIP 2287), confirmed the allocation of additional City funds, and provided direction to staff to readvertise the Project. The motion carried on the following roll call vote:
AYES: Council Members – Rushing, Weirick, Zimmerman, Mayor Pro Tem Robert and Mayor Bright
NOES: Council Members – None.
ABSENT: Council Members – None.
ABSTAIN: Council Members – None.
11. Ramona Garden Park (CIP 1259) Update
Mayor Bright read the title to the foregoing item and deferred to staff for a report.
CIP Manager Wiggin and Interim Public Works Director Kahn presented the Ramona Garden Park update.
Mayor Bright invited public comment on this matter.
• Sylvia Boyer
• Jeff Boyer
No additional public comments were received at this time and the Mayor closed public comment.
Action: Council received an update on the Ramona Garden Park Rehabilitation Project (CIP 1259) Phases 3 and 4 and provided staff direction on the design.
12. Sewer Upgrades Project (CIP 5002) Update
Mayor Bright read the title to the foregoing item and deferred to staff for a report.
Senior Engineer Munoz-Morris and Administrative Service Director Szamet presented the Sewer Upgrades Project update.
Mayor Bright invited public comment on this matter. No public comments were received at this time and the Mayor closed public comment.
Action: Council received information on the Sewer Upgrades Project (CIP 5002) and provided direction to staff to readvertise the project.
Minutes: City Council Meeting Page 6
Monday, January 8, 2024
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.
• Ronald Arnoldson
No additional comments were received and the Mayor closed public comment.
COUNCIL COMMITTEE REPORTS
Council Member Weirick reported on the San Luis Obispo Homeless Services Oversight Council (HSOC) meeting and the By Annual Point In Time Count taking place on January 23, 2024; SLO County Water Resources Advisory Committee meeting (WRAC) and mentioned he went on a Ride along with 5 Cities Fire.
Council Member Zimmerman discussed he attended two meetings with South County Chamber of Commerce and the Visit SLO CAL Advisory Committee.
COUNCIL COMMUNICATIONS
A. Council Member Weirick suggested having a Water Conservation meeting with all the Council in agreement. He discussed various events in Grover Beach he attended in the last month.
B. Mayor Pro Tem Roberts responded to a public comment by Mr. Arnoldson regarding the public comment time allotment and the trash cans being left at the curb.
C. Council Member Rushing requested information on the future water rates and multi-unit buildings with a single water meter.
D. Council Member Zimmerman stated that he will not be in attendance at the next meeting on January 22, 2024.
CITY MANAGER'S REPORTS AND COMMENTS
Assistant City Manager Eriksson mentioned that the SLO Council of Governments meeting (SLOCOG) in on January 10th; the Volunteer Apriciation Dinner for Community Services is on January 19th and all Council is invited and lastly mention the groundbreaking on January 25th at 11:00 am for the Palatium Mixed Use Project at 402 West Grand Avenue.
CITY ATTORNEY’S REPORTS AND COMMENTS
City Attorney Hale mentioned that this will be his last meeting with Council Member Zimmerman and the next meeting on January 22th will be his last meeting.
Minutes: City Council Meeting Page 7
Monday, January 8, 2024
CLOSED SESSION
None.
ADJOURNMENT
There being no further business to come before the City Council, Mayor Lee adjourned the meeting at 8:30 p.m.
_____________________________
KAREN BRIGHT, MAYOR
Attest:
______________________________
WENDI SIMS, CITY CLERK
(Approved at CC Mtg ______)
Agenda Item No. 8
CITY COUNCIL STAFF REPORT
TO: Honorable Mayor and City Council DATE: January 22, 2024 FROM: Matthew Bronson, City Manager
PREPARED BY: Nick Szamet, Administrative Services Director SUBJECT: FY2022-23 Citizens Oversight Committee Report for City Revenue Measures including K-14 Street Repair Bond, X-06 Transaction and Use Tax, and Measure F-20 Transaction and Use Tax
RECOMMENDATION
Receive and file the FY2022-23 Citizens Oversight Committee Report for City Revenue Measures.
BACKGROUND
On January 11, 2024, the Citizens Oversight Committee for City Revenue Measures held its annual meeting. The Committee consists of five members and includes reporting revenue and expenditures for Measure K-14 Street Bonds, Measure X-06 half cent Transaction and Use Tax and Measure F-20 one cent Transaction and Use Tax and submitting an annual report to the Council. In attendance at the meetings were four of the five committee members: Donna De La Rosa, Karen Kass, Jeff Lee, Jonathon Reynolds (Anne Holden was absent). Staff in attendance included Assistant City Manager Eriksson, Administrative Services Director Szamet, and Public Works Director/City Engineer Khan. City Attorney Hale was also present at the meeting.
During the committee meeting, staff provided a review of Measure K-14. To date, 300 blocks of roadway or 70% of local streets have been completed since the beginning of the Measure K-14 street rehabilitation program, or a total of 15 completed projects. The City is authorized to issue general obligation bonds in the amount up to $48,000,000 to finance improvements to streets within the City. The table below summarizes the revenues and expenditures derived from K-14 Street Rehabilitation Program.
Revenues
Debt Issued 38,000,000
Interest Income 318,698
Total 38,318,698
Expenditures
Capital
Prior Fiscal Years 27,017,519
FY2022-2023 3,681,880
Non-Capital
Prior Fiscal Years 1,657,133
FY2022-2023 123,211
Total 32,479,743
Fund Balance (June 30, 2023) 5,838,955
Remaining Debt Authority 10,000,000
Total 15,838,955
Staff Report: FY 2022-23 Citizen Oversight Committee Report Page 2 January 22, 2024
In addition to K-14 Bonds, the City has two sales and use tax measures (X-06 and F-20). Measure X-06, half cent sales tax revenue generated $1,336,159 in FY 2022-23 representing a 10% increase over FY 2021-22. Measure F-20, approved in 2020, is a one cent sales tax, which became effective April 1, 2021, and generated $2,452,292 in FY 2022-23, which represents an increase of 4.3% over FY 2021-22. Both sales tax measures are general revenue used to support City services and projects.
Consistent with previous years, staff prepared a draft Citizen Oversight Committee Annual Report which was reviewed and approved by the Committee for Council’s acceptance at the January 22 meeting on a 3-1 vote (Committee Member Reynolds voting no). The financial information cited in the report includes previously audited expenditures along with the audited FY 2022-23 financial information consistent with the Annual Comprehensive Financial Report presented for Council’s acceptance on January 22 agenda.
The final report is attached and will be placed on the City’s website pending the Council’s acceptance. The report includes a message from the committee members, a message from the City Manager, financial information regarding the status of Measure X-06 and Measure F-20 revenues from inception to date, Measure K-14 street projects to June 30, 2023, and a map of the completed street projects.
FISCAL IMPACT
There is no fiscal impact from this report.
ALTERNANATIVES CONSIDERED
The Council has the following alternatives to consider:
1. Receive and file the FY 2022-23 Citizens Oversight Committee Report for the City Revenue Measures; or
2. Provide staff with additional direction.
PUBLIC NOTIFICATION
The agenda was posted in accordance with the Brown Act.
Attachments
1. Citizen Oversight Committee Annual Report
Citizen Oversight Committee
Measures X-06 and F-20 Transactions and Use Tax
& K-14 Street Bonds
Report to City Council as of June 30, 2023
Attachment 1
Anne Holden
Donna De La Rosa
Jeff Lee
Karen Kass
Jonathon Reynolds
Matthew Bronson
City Manager
Nick Szamet
Administrative Services Director
Steve Kahn
Interim Public Works Director/City
Engineer
Public Works Dept
154 South 8th Street
Grover Beach, CA 93433
Phone: 805-473-4520
Fax: 805-489-9657
[email protected]
Citizen Oversight
Committee Members
Measures X-06, F-20 & K-14
S TA F F
Please visit
www.groverbeach.org
for more information
regarding these
Measures
A Message from the City Manager
Thank you for your interest in the report of the Citizen Oversight Committee for City Revenue Measures. This oversight committee is tasked by the City Council with reviewing revenues and expenditures for Measure X-06 and Measure K-14 and now Measure F-20. Measure X-06 is a transactions and use tax approved by voters that established a half-cent sales tax as a general revenue to fund City services and projects. Measure K-14 was authorization approved by voters to issue up to $48 million in general obligation bond funding to repair local streets and roads. The City has funded important City services through annual revenue from Measure X-06 and has successfully completed fifteen street rehabilitation projects as of June 30, 2023 with repair of 300 blocks representing approximately 70% of local city streets. Measure F-20 is a one cent transactions and use tax also as general revenue to fund City services and projects. This report provides the taxpayers a summary of how these voter-approved revenues are being spent consistent with the parameters of each measure.
A Message from the Citizen Oversight Committee
The Citizen Oversight Committee is pleased to forward its 2023 report on Measures X-06 and F-20 Transactions and Use Tax revenue and the progress of the $48 Million Measure K-14 Street Bond Program. The committee’s job is to carry out the principal duties of ensuring that revenues from these measures have been expended for the purposes set forth in the ballot language, reporting progress annually to the public, and providing a compliance statement.
The funding provided by Measures X-06 and F-20 Transactions and Use Tax is used to support general city services including police, fire, public works, parks and recreation and general city administration. The committee’s task is to review the annual summary of revenues generated from the supplemental sales tax and budgeted expenditures for the upcoming fiscal year. The committee reviewed this information, which disclosed no issues or concerns.
The City to date has issued $38 million of the $48 million in approved bonds.
The funding provided by Measure K-14 is a community investment in improving local streets in Grover Beach. The improvements are essential to improve roadway conditions, maintain emergency response times, enhance safety for pedestrians, bicyclists, drivers, and promote economic growth in the City.
The committee reviewed FY 2022-23 Annual Comprehensive Financial Report (ACFR) for both measures as provided in Note 6 — Long Term Liabilities. The committee wishes to report that, to the best of its knowledge, the City is in full compliance with the parameters of Measures X-06 and F-20 in generating general revenues to support general city services and Measure K-14 which states that “The object and specific single purpose of issuing the Bonds is the acquisition, construction and improvement of street improvements throughout the City” (the “Street Improvements”), and the proceeds of the Bonds may only be applied to that purpose.
Summary
In 2006, voters approved Measure X-06, a
transactions and use tax at the rate of one
-half percent (0.5%) to be administered by
the State Board of Equalization as a general revenue to support City services and projects.
The trend continues to show consistent increases in the Measure X-06 sales tax with a two-year average increase of 6.2% and
five-year average increase of 11.8%. The
larger increases in 2019-2021 can be
attributed to the introduction of cannabis
sales. Although cannabis tax revenues
have declined, other taxable sales have increased, including restaurants and service stations.
Measure X-06 Status Report
Summary
In November 2020, voters approved
Measure F-20, a transactions and
use tax at the rate of one percent
(1.0%) to be administered by the
State Board of Equalization as a
general revenue to support City services and projects.
This new tax measure became effective April 1, 2021 or the fourth quarter of FY 2020-21 and total
Measure F-20 sales tax revenue
collected for 3 months (April, May &
June) was $572,799.Total collected
in the first full year or FY 2021-22
was $2,351,626 followed by a 4.3%
increase of $2,452,292 in FY 2022-
23. Measure F-20 Status Report
C o m b i n e d R e p o r t
Revenues
History of Issuance
March 2015 Bond Sale $ 5,000,000
April 2016 Bond Sale 8,000,000
December 2017 Bond Sale 15,000.000
January 2022 Bond Sale 10,000,000
Interest & Transfers In 318,698
Total Revenues $ 38,318,698
Capital Expenditures
Prior Capital Expenditures $ 27,017,519
FY 2022-23 Expenditures:
Project #2295-14 $ 2,587,378
Project #2295-15 866,270
Project #2295-16 200,710
Project #2295-17 27,522
FY 2022-23 Expenditures $ 3,681,880
Total Capital Expenditures $ 30,699,399
Non Capital Expenditures
Prior Non-Capital Expend. $ 1,657,133
FY 2022-23 123,211
Total Non-Capital Expend. $ 1,780,344
Total Expenditures $ 32,479,743
Fund Balance June 30, 2023 $ 5,838,955
(After Accruals)
Summary
Through funds provided by the Measure K-14
Street Bond, the City of Grover Beach has completed fifteen street projects, and construction on the sixteenth project is underway. These projects, outlined in the attached map, provided maintenance and repair of 300 blocks, representing about 70% of all local streets.
Construction for the seventeenth project will
start in the spring.
Measure K-14 Status Report
City of Grover Beach Street
Rehabilitation & Repair Program
Page
6 Map Rev 12-19-23
Completed Projects
2295-1 thru 2295-15
Current Projects
2295-16 and 2295-17
(projects under design or under construction)
Agenda Item No. 9
CITY COUNCIL STAFF REPORT
TO: Honorable Mayor and City Council DATE: January 22, 2024 FROM: Matthew Bronson, City Manager
PREPARED BY: Lorena Zarate, Finance Manager
SUBJECT: FY 2022-23 Annual Comprehensive Financial Report
RECOMMENDATION
Receive and file the FY 2022-23 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 third year that Glenn Burdette conducted the audit for the City, which includes financial statements, internal documents and controls for the fiscal year ending June 30, 2023.
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, 2023.
Financial Highlights
Key financial highlights for FY 2022-23 identified in the audit include:
• The Council adopted a five-year Capital Improvements Program (CIP) in March 2023 that identifies 13 projects for the next fiscal year 2024 with a budget of nearly $10 million. The largest funded category is Streets and Storm Drains which includes several Measure K-14 funded street projects with a projected cost of $2.2 million, along with funding for major street projects of $3.3 million not funded by Measure K-14 funds. • The City is in the eighth 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 Staff Report: FY 2022-23 Annual Comprehensive Financial Report Page 2 January 22, 2024
over the next 25 years. As of June 30, 2023, the City has completed 15 street projects with Measure K-14 funds. Total expenditures for street projects since passage of Measure K-14 are $31.9 million with approximately $3.7 million of the total expenditures spent on street projects in FY 2022-23.
• 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 $2.5 million in FY 2022-23.
• General Fund revenues increased by 1% or $218,500 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 $318,000, sales tax revenue reported an increase of approximately $233,000 in part due to the Measure F-20 sales tax and property tax revenue increased about $376,000 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 2023. This positive outcome was primarily due to tax revenues (sales tax and property 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 estimated carryover of unspent appropriated funds for capital projects and other expenditures to fiscal year 2024 is $2.3 million. This estimated carryover further reduces ending reserves for the General Fund to approximately $6.3 million. • The City’s General Fund continues to maintain a strong reserve level of 42% of operating expenditures compared to the Council’s reserve goal of 25%.
Overall, the audit affirmed that the City ended FY 2022-23 in a positive financial position with lower than budgeted expenditures leading to a level of reserves significantly 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 2022-23 in active capital improvement projects and multi-year programs. The FY 2023-24 mid-year review will include an analysis of the active projects where prior unused remaining budget will be carried over to FY 2023-24 along with potential options for one-time mid-year expenditures. Staff is presenting the FY 2023-24 mid-year financial report to the Council on February 13 along with the updated fiveyear General Fund financial forecast.
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 2022-23 Annual Comprehensive Financial Report; or
2. Provide alternate direction to staff.
Staff Report: FY 2022-23 Annual Comprehensive Financial Report Page 3 January 22, 2024
PUBLIC NOTIFICATION
The agenda was posted in accordance with the Brown Act.
Attachments
1. FY 2022-23 Annual Comprehensive Financial Report
2. City of Grover Beach External Communication Letter
City of
GROVER BEACH California
Annual Comprehensive Financial
Report
For the Fiscal Year Ended June 30, 2023
Attachment 1
This page intentionally left blank.
CITY OF GROVER BEACH,
CALIFORNIA
ANNUAL COMPREHENSIVE
FINANCIAL REPORT
For the Fiscal Year Ended
June 30, 2023
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 Government Finance Officers Association Certificate of Achievement ..…………………………………………………………..7
FINANCIAL SECTION
Independent Auditors’ Report ............................................................................................................................... 8 Management’s Discussion and Analysis............................................................................................................... 12 Basic Financial Statements
Government‐Wide Financial Statements:
Statement of Net Position....................................................................................................................... 26 Statement of Activities ........................................................................................................................... 27 Fund Financial Statements:
Governmental Funds:
Balance Sheet .....................................................................................................................................29 Reconciliation of the Balance Sheet to the Statement of Net Position.............................................. 30 Statement of Revenues, Expenditures, and Changes in Fund Balance .............................................. 31 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities................................................................................ 32 Proprietary Funds:
Statement of Net Position .................................................................................................................. 33 Statement of Revenues, Expenses, and Changes in Net Position ...................................................... 34 Statement of Cash Flows.................................................................................................................... 35 Fiduciary Funds:
Statement of Fiduciary Net Position................................................................................................... 37 Statement of Changes in Fiduciary Net Position ................................................................................ 38 Notes to the Basic Financial Statements....................................................................................................... 39 Required Supplemental Information Section
Budgetary Basis of Accounting ‐ Note to the Required Supplemental Information............................................ 73 Budgetary Comparison Schedule – General Fund................................................................................................ 74 Budgetary Comparison Schedule – Street Rehabilitation and Repair Fund......................................................... 75 Schedule of Proportionate Share of Net Pension Liability ................................................................................... 76
CITY OF GROVER BEACH
Annual Comprehensive Financial Report
Table of Contents
ii
Schedule of Pension Contributions...................................................................................................................... 80 Supplemental Information Section
Nonmajor Governmental Funds Description ....................................................................................................... 84 Combining Balance Sheet Nonmajor Governmental Funds.......................................................................... 86 Combining Statement of Revenues, Expenditures, and Change in Fund Balances – Nonmajor Governmental Funds......................................................................................................... 90 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – Nonmajor Governmental Funds:
Gas Tax Fund ...........................................................................................................................................94 Gas Tax RMRA Fund ................................................................................................................................95 Public Safety Grants Fund ....................................................................................................................... 96 Park Construction Fund........................................................................................................................... 97 Transportation Impact Fees Fund ........................................................................................................... 98 Law Enforcement Impact Fees Fund....................................................................................................... 99 Administrative Impact Fees Fund …………………………………………………………………………………………………….100 Fire Impact Fees Fund ........................................................................................................................... 101 Storm Water Impact Fees Fund ............................................................................................................ 102 Wastewater Impact Fees Fund.............................................................................................................. 103 Parks Facilities Impact Fees Fund.......................................................................................................... 104 Recreation Facilities Impact Fees Fund................................................................................................. 105 Water Impact Fees Fund ....................................................................................................................... 106 State Mandated ADA Fund.................................................................................................................... 107 Subsidized Senior Transportation Fund ................................................................................................ 108 Local Transportation Fund .................................................................................................................... 109 CDBG Non‐Entitlement Fund……………………………………………………………………………………………………………110 Home Grant Fund..................................................................................................................................111 Underground Utilities Fund……………………………………………………………………………………………………………..112 Capital Projects Fund.............................................................................................................................113 Combining Statement of Fiduciary Net Position – Private Purpose Trust Funds ........................................114 Combining Statement of Changes in Fiduciary Net Position – Private Purpose Trust Funds......................115 Combining Statement of Fiduciary Net Position – Custodial Funds............................................................ 116 Combining Statement of Changes in Fiduciary Net Position – Custodial Funds..........................................117
CITY OF GROVER BEACH
Annual Comprehensive Financial Report
Table of Contents
iii
Schedule of Debt Service Coverage………………………………………………………………………………………………………..118 STATISTICAL SECTION (Unaudited)
Explanation of Statistical Section ....................................................................................................................... 119 Financial Trends Information:
Net Position by Component......................................................................................................................... 120 Changes in Net Position............................................................................................................................... 122 Fund Balances of Governmental Funds....................................................................................................... 126 Changes in Fund Balances of Governmental Funds..................................................................................... 128 Revenue Capacity Information:
Tax Revenue by Source – General Fund ...................................................................................................... 130 Net Taxable Assessed Value History............................................................................................................ 131 Assessed Value of Taxable Property............................................................................................................ 132 Direct and Overlapping Property Tax Rates ................................................................................................ 134 Principal Property Taxpayers....................................................................................................................... 136 Property Tax Levies and Collections............................................................................................................ 138 Direct and Overlapping Sales Tax Rates ...................................................................................................... 139 Taxable Sales By Category ........................................................................................................................... 140 Debt Capacity Information:
Ratios of Outstanding Debt by Type............................................................................................................ 142 Ratios of General Bonded Debt Outstanding .............................................................................................. 143 Direct and Overlapping Governmental Activities Debt ............................................................................... 144 Legal Debt Margin........................................................................................................................................145 Demographic and Economic Information:
Demographics and Economic Statistics....................................................................................................... 146 Full‐Time Equivalent Government Employees by Function......................................................................... 147 Operating Indicators by Function/Program................................................................................................. 148 Capital Asset Statistics by Function/Program.............................................................................................. 150
INTRODUCTORY
SECTION
Letter of Transmittal
Organization of City Government
Directory of City Officials
Government Finance Officers
Association Certificate of Achievement
for Excellence in Financial Reporting
Matthew Bronson
City Manager
City of Grover Beach
Mayor Karen Bright Mayor Pro Tem Robert Robert
Council Member Clint Weirick, Council Member Daniel Rushing, Council Member Zach Zimmerman December 18, 2023
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 Report (ACFR) for the fiscal year ended June 30, 2023. 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, 2023.
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 from 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 framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert 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, 2023, 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 firm 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, 2023, are fairly presented in conformity with accounting principles generally accepted in the United States of America. The independent auditors’ report 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 format established for governments by the Governmental Accounting Standards Board (GASB). The GASB sets accounting and financial reporting standards for governments in the United States of America. The financial reporting standards require that management provide a narrative introduction, overview, and analysis to accompany 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. 154 South Eighth Street ˜ Grover Beach, California 93433 ˜ www.groverbeach.org Administrative Services/Water (805) 473-4550 ˜ City Council/City Manager (805) 473-4567 ˜ City Clerk (805) 473-4568 ˜ Community Development - Building, Planning & Economic Development (805) 473-4520 ˜ Human Resources (805) 473-4564 ˜ Community Services (805) 473-4580 ˜ Police/Non-Emergency (805) 473-4511 ˜ Public Works (805) 473-4530 2 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 approximately 13,000 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 biennial 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 every two fiscal years. 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 biennial 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 State University. Grover Beach provides for a unique quality of life for over 12,000 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. 3 Grover Beach is a community-oriented beach town offering a range of housing options with a median home price of $720,000. About 80 percent of the City’s total revenues, applicable to its governmental-type activities, are derived from tax revenues; approximately 28 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 public-private 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 2023-24 to complete capital improvement projects totaling more than $10.2 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 2023-24 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 $2,500,000 FY 2022-23 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 from 3.15% at the end of fiscal year 2022-23 to 3.6% in the first quarter of fiscal year 2023-24. The City ended the fiscal year with approximately $30 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 utility rates. Debt currently is held by the Successor Agency in the amount of $2.9 million. Debt service payments are due on this obligation each February and August, and all payments have been made in a timely manner.
With the sale of General Obligation Bonds approved by Measure K-14, the City’s governmental activities now have issued $38 million in long-term debt as of June 30, 2022, $10 million of this amount was issued in FY 2021-22.
4 Pension Benefits
The City directly participates in the Public Employees Retirement System (PERS) of the State of California for all employees. The City funds each fiscal years required contribution to the miscellaneous and public safety plans as determined by PERS based upon actuarial information. Additional information about the plan is included in the notes to the basic financial statements.
Challenges for Fiscal Year 2024
In fiscal year 2023-24, there are continued near term fiscal uncertainties for the City to monitor. While inflation is slowing down, the increase in the costs of goods and services remains a concern. Additionally, the State is projecting a budget deficit of $68 billion in the coming fiscal year. Uncertainties also include future revenues in the cannabis industry given the evolving nature of the industry, the continued extent of an untaxed and unpermitted illicit market, and additional competition with cannabis businesses in nearby cities such as San Luis Obispo. Additional challenges include deferred maintenance needs in the Citys infrastructure, particularly City buildings and facilities, along with higher contribution costs towards fire services.
Award For Excellence in Financial Reporting
Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to City of Grover Beach for its annual comprehensive financial report (ACFR) for the fiscal year ended June 30, 2022. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive financial report continues to meet the Certificate of Achievement Program's requirements and we are submitting it to GFOA to determine its eligibility for another certificate.
Acknowledgements
The preparation of this report would not have been possible without the efficient and dedicated services of the entire staff of the Administrative Services Department and City Managers Office. We would like to express our appreciation to all members of the departments who assisted and contributed to the preparation of this report. Lastly, we must credit the City Council for their continued support for maintaining the highest standards of professionalism in the management of the City of Grover Beachs financial affairs.
Respectfully submitted,
Deanne Purcell
Administrative Services Director
Matthew Bronson
City Manager
5 ORGANIZATIONAL STRUCTURE
Community of Grover Beach
City Council
City Manager
City
Management
Administrative
Services
Police Community
Development
Public Works
6 DIRECTORY OF CITY OFFICIALS
ELECTED OFFICIALS
Mayor.......................................................................................................................... Karen Bright Mayor Pro Tem ........................................................................................................ Robert Robert Council Member..........................................................................................................Clint Weirick Council Member...................................................................................................... Daniel Rushing Council Member.................................................................................................. Zach Zimmerman City Clerk...................................................................................................................... Wendi Sims
EXECUTIVE MANAGEMENT
City Manager...................................................................................................... Matthew Bronson Administrative Services Director.............................................................................Deanne Purcell Community Development Director.......................................................................... Megan Martin Police Chief ...................................................................................................................John Peters Public Works Director ................................................................................................. Gregory Ray Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Grover Beach
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2022
Executive Director/CEO
7 FINANCIAL
SECTION
Independent Auditor’s Report
Management’s Discussion and Analysis
Basic Financial Statements
Required Supplemental Information
Supplemental Information
8 9
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.
10 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. 11 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 18, 2023, on our consideration of the Citys 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 Citys 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 Citys internal control over financial reporting and compliance.
Glenn Burdette Attest Corporation
San Luis Obispo, California
December 18, 2023
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
12 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, 2023. 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, 2023, are as follows:
The Council approved a five‐year Capital Improvements Program (CIP) in March 2023 that identifies 13 projects for the next fiscal year 2024 with a budget of nearly $10 million. The largest funded category is streets and storm drains, which includes several Measure K‐14 funded street projects, with a projected cost of $5 million. The City is in the eighth 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 fifteen street projects with Measure K‐14 funds.
As of June 30, 2023, total expenditures for street projects are $31.9 million; approximately $3.7 million of the total expenditures was spent on street projects in FY 2022‐23. In FY 2022‐23, the City completed CIP Project 4267‐2 – Water Main upgrades with total expended for the project of $1.9 million.
In FY 2022‐23, the City completed the Computer Aided Dispatch software implementation project with total expended for the project of approximately $314,000. In addition, the City completed improvements to the Police and Fire stations of approximately $117,000 and $100,000, respectively.
Measure F‐20, a 1 percent transaction and use tax, was approved by voters in November 2020 and became effective in April 2021. Salestax revenue collected from this new measure was $2.5 million in FY 2022‐23.
General Fund revenuesincreased by 1% or $218,500 when compared to the previousfiscal year.
This result is primarily attributable to the City’s tax revenues and grants. Although cannabis tax revenue reported a decrease of $318,000, sales tax revenue reported an increase of approximately $233,000 in part due to the new Measure F‐20 sales tax added and property tax revenue increased about $376,000 than the previous fiscal year. The City also received the American Rescue Plan Act grant of $1.6 million in FY 2022‐23. The City’s General Fund revenue and other financing sources (uses) exceeded expenditures by $1.7 million in fiscal year 2023. This positive outcome was primarily due to tax revenues (sales tax and property 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, 2023
13 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 financialstatements. 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, 2023
14 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, 2023
15 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 Activitiesincludes all the City’sfiscal year’srevenue and expendituresregardless 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 custodial 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 financialstatements provide more detailed information about the City's mostsignificant 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 year‐ end that are available forspending. 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, 2023
16 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 funds are also referred to as enterprise 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, 2023
17 GOVERNMENT‐WIDE FINANCIAL ANALYSIS
Analysis of Net Position
The net position of the City decreased $1.2 million from $11.25 million to $10 million at June 30, 2023.
2022 2023 2022 2023 2022 2023
ASSETS
Current and other assets $ 23,688,581 $ 22,717,865 $ 13,904,476 $ 12,497,785 $ 37,593,057 $ 35,215,650 Net Capital assets 22,077,800 22,924,193 9,282,128 8,965,035 31,359,928 31,889,228 Total assets 45,766,381 45,642,058 23,186,604 21,462,820 68,952,985 67,104,878
DEFERRED OUTFLOWS OF
RESOURCES
Deferred outflows of resource 2,719,154 6,317,127 359,115 808,172 3,078,269 7,125,299 Total deferred outflows of
resources 2,719,154 6,317,127 359,115 808,172 3,078,269 7,125,299
LIABILITIES
Current and other liabilities 3,637,399 4,164,191 902,489 1,584,839 4,539,888 5,749,030 Long‐term liabilities outstanding 44,382,385 50,877,420 5,194,904 6,220,777 49,577,289 57,098,197 Total liabilities 48,019,784 55,041,611 6,097,393 7,805,616 54,117,177 62,847,227
DEFERRED INFLOWS OF
RESOURCES
Deferred Inflows 5,416,617 1,201,355 1,241,942 147,501 6,658,559 1,348,856 Total deferred inflows of
resources 5,416,617 1,201,355 1,241,942 147,501 6,658,559 1,348,856
NET POSITION
Net investment in capital assets (7,176,380) 12,052,420 * 8,082,305 7,817,262 ** 905,925 19,869,682 Restricted 6,224,776 6,644,643 6,224,776 6,644,643 Unrestricted (3,999,262) (22,980,844) 8,124,079 6,500,613 4,124,817 (16,480,231) $ (4,950,866) $ (4,283,781) $ 16,206,384 $ 14,317,875 $ 11,255,518 $ 10,034,094 * 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 created a negative balance in the net investment in capital assets in fiscal year 2022 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, 2023
18 Governmental Activities
Current and other assets and deferred outflows of resources, in total, increased by $2.6 million. Deferred outflows of resources represent the unamortized portion of changes to the net pension liability, which increased by $3.6 million from the prior fiscal year. Cash and investments decreased by $590,000.
Current and other liabilities increased by $527,000 from the prior fiscal year. This was mainly due to the increase in deferred revenue of $1.4 million related to unspent ARPA grant funds.
Restricted net position, representing amounts that must be used in accordance with external restrictions increased $420,000. 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 2022‐23, liabilities and deferred inflows exceeded assets and deferred outflows by $4.2 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 decreased by $1.27 million that is mainly due to a 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 in addition to a decrease in CIP projects asset of $1.8 million. Deferred outflows of resources represent the unamortized portion of changes to the net pension liability, which increased by $449,000 from the prior fiscal year Net investment in capital assets decreased by $265,000 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 2022‐23, assets and deferred outflows exceeded liabilities and deferred inflows by $14.3 million.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
19 Analysis of Statement of Activities
The change in net position for governmental and business‐type activities are as follows:
2022 2023 2022 2023 2022 2023
REVENUES
Charges forservices $ 1,489,656 $ 1,799,849 $ 5,213,375 $ 4,966,827 $ 6,703,031 $ 6,766,676 Operating Contributions and Grants 4,045,051 1,862,592 4,045,051 1,862,592 Capital Contributions and Grants 1,131,438 437,101 1,131,438 437,101 General revenues:
Property taxes 6,836,295 7,552,939 6,836,295 7,552,939 Other taxes 9,143,089 9,124,697 9,143,089 9,124,697 Other revenues 200,433 438,642 100,155 193,873 300,588 632,515 Total revenues 22,845,962 21,215,820 5,313,530 5,160,700 28,159,492 26,376,520
EXPENSES
Governmental activities:
General Government 4,695,218 4,657,513 4,695,218 4,657,513 Public Safety 7,977,222 7,826,482 7,977,222 7,826,482 Community Development 976,070 851,204 976,070 851,204 Public Works 7,821,460 7,100,166 7,821,460 7,100,166 Parks and Recreation 606,330 603,660 606,330 603,660 Business‐type activities:
Water 3,149,314 5,389,559 3,149,314 5,389,559 Water Conservation 11,291 19,282 11,291 19,282 Wastewater 1,348,332 1,150,078 1,348,332 1,150,078 Total expenses 22,076,300 21,039,025 4,508,937 6,558,919 26,585,237 27,597,944 Change in net position
before transfers 769,662 176,795 804,593 (1,398,219) 1,574,255 (1,221,424) Transfers (1,205,936) 490,290 1,205,936 (490,290) Change in net position (436,274) 667,085 2,010,529 (1,888,509) 1,574,255 (1,221,424) Net position ‐ July 1 (4,514,592) (4,950,866) 14,195,855 16,206,384 9,681,263 11,255,518 Net position ‐ June 30 $(4,950,866) $ (4,283,781) $ 16,206,384 $ 14,317,875 $ 11,255,518 $ 10,034,094 Program revenues:
Governmental Activities Business‐type Activities Total
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
20 Grants and
Contributions
9%
TOT Tax
3%
Property Tax
29%
Sales Tax
Cannabis 22%
Tax
4%
Charges for
Services
26%
Other
7%
REVENUES BY SOURCE
FY 2022‐23
Parks and
Recreation
2%
Public Safety
28%
Public Works
26%
Community
Development
3%
Business‐Type
Activities
24%
General
Government
17%
EXPENSES BY TYPE
FY 2022‐23
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
21 Governmental Activities
Governmental activities increased the City’s net position by about $667,000. Total resources available during the year to finance governmental activities consisted of net position at July 1, 2022, of ($4.9) million, program revenues of $4.1 million, and general revenues of $17.1 million.
Total expenses for governmental activities during the fiscal year were $21 million. Net interfund transfers for governmental activities from business type activities during the fiscal year were $490,000.
Key factors are as follows:
Totalrevenue decreased by $1.6 million, from $22.8 million in the priorfiscal yearto $21.2 million in the current fiscal year. This decrease is mainly attributed to grant revenues that were received in the prior 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) $.5 million related to American Rescue Plan Act grant expended in prior fiscal year in comparison to the current year expended amount and 3) $.5 million grant from the County for major street rehabilitation. There was a decrease in cannabis tax revenue of $318,000 that was offset by increases in property tax revenues of $717,000 and increases in sales tax revenue of $233,000.
Total expenses for governmental activities decreased $1 million during the fiscal year, mainly due to a decrease in expenses related to CIP projects for the street rehabilitation and repair fund.
Interfund transfersincluded $330,000 for CIP projects and overhead cost allocationsfrom the Enterprise Funds to the General Fund of $160,000.
Business‐Type Activities
The City’s net position from business‐type activities decreased by $1.9 million. The programs for the business‐type activities include water, water conservation and wastewater utilities.
Key factors are as follows:
Water net position decreased by approximately $2 million. Operating revenues decreased by $268,000 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 approximately $354,000, mostly related to salaries and benefits, specifically for the end of year pension adjustment. Transfers decreased by $1.6 million mainly due to a transfer in of $1.6 million that was made from CDBG funds for the upgrade of water mains project in the prior fiscal year. Wastewater net position increased minimally by approximately $175,000 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, 2023
22 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, 2023, the City’s governmental funds reported a combined ending fund balance of $19.8 million, a decrease of $1.5 million from the prior fiscal year.
Revenuesfor governmental funds overall totaled $21.2 million or $1.7 million lower than the prior fiscal year primarily due to $5.2 million in various grants awarded for various capital projects including water main upgrades and majorstreet rehabilitation that wasreceived in the prior fiscal year. Expenditures for governmental funds totaled $23.5 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 fund balance for 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.
The Street Rehabilitation and Repair Fund reported a decrease of $3.6 million in fund balance. In the prior fiscal year, this fund had an increase of $5.2 million related to a $10 million bond issue.
The fund balance for the Street Improvements Debt Service Fund decreased $10,500 related to the tax revenue received offset by debt service payments for the general obligation bonds issued to finance street improvements held by the County of San Luis Obispo.
The City’s governmental funds are classified as major or nonmajor. Majorfunds 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 financialstatement users. For the current fiscal year 2022‐ 23, 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.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
23 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.
At the end of the fiscal year, the unrestricted net position for the Water, Water Conservation and Wastewater Funds are $1.9 million, $0.3 million, and $4.3 million respectively, for a combined total of $6.5 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.
General Fund Budgetary Highlights
As compared to the final budget, the General Fund revenues reported a negative variance of $1.4 million mainly due to budgeting the receipt of $1.6 million of American Rescue Plan Act grant, but only expending approximately $650,000 in the current fiscal year. Overall, General Fund expenditures come under budget as compared to the final budget by approximately $1.5 million related to lower CIP project costs and not expending the full American Rescue Plan Act grant than expected.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
As of June 30, 2023, net capital assets of the governmental activities totaled $22.9 million, and the net capital assets of the business‐type activities totaled $9 million.
The following table presents summary information on the City’s capital assets as of June 30, 2022 and 2023:
2022 2023 2022 2023 2022 2023
Land $1,890,915 $1,890,915 $60,125 $260,849 $1,951,040 $2,151,764 Construction in progress 636,489 1,137,457 2,117,095 293,784 2,753,584 1,431,241 Capacity rights 1,598,578 1,598,578 1,598,578 1,598,578 Equipment 2,332,873 2,994,428 749,311 779,228 3,082,184 3,773,656 Right‐to‐use leased equipment 371,147 371,147 371,147 371,147 Subscription Intagible ‐ 363,268 ‐ 363,268 Infrastructure 26,348,475 26,737,547 12,131,358 14,134,134 38,479,833 40,871,681 Accumulated depreciation (9,502,099) (10,570,569) (7,777,057) (8,101,538) (17,279,156) (18,672,107) Net capital assets $22,077,800 $22,924,193 $8,879,410 $8,965,035 $30,957,210 $31,889,228 Governmental Activities Business‐Type Activities Total
This year’s major capital assets additions included:
Citywide Sidewalk Infill – $82,600
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
24 Citywide Disability Access Improvements ‐ $27,900
Fire Station Improvements ‐ $100,000
Police Station Improvements ‐ $117,800
Computer Aided Dispatch software ‐ $314,000
Upgrade of 2" and 4" Water Mains ‐ $1,980,000
Land Purchase 0 Calvin Ct. ‐ $200,700
Dispatch Room Improvements ‐ $40,000
Stop Sign Replacement ‐ $77,500
Enterprise Resource Planning Software ‐ $363,000
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, 2023, the City had $52.1 million of outstanding long‐term obligations related to governmental activities and $6.2 million related to business‐type activities, for a total of $58.3 million. Debt outstanding as of June 30, 2023, with a comparison to prior year and the net change are as follows:
2022 2023 2022 2023 2022 2023
Bonds payable $38,134,487 $37,223,345 $4,102,000 $3,918,000 $42,236,487 $41,141,345 Loans payable 112,454 87,898 112,454 87,898 Early retirement 13,529 8,069 7,697 4,157 21,226 12,226 Compensated absences 577,732 780,976 108,630 152,037 686,362 933,013 Financed purchases 70,509 ‐ 70,509 ‐ Lease liability 371,147 313,905 371,147 313,905 Subscription liability ‐ 226,718 ‐ 226,718 Net pension liability 6,391,236 13,443,275 1,186,422 2,146,583 7,577,658 15,589,858 Total long‐term debt $45,671,094 $52,084,186 $5,404,749 $6,220,777 $51,075,843 $58,304,963 Governmental Activities Business‐Type Activities Total
Total outstanding long‐term debt for governmental activities increased by $6.4 million in fiscal year 2022‐23, which was mainly due to a $7 million increase in net pension liability.
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.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
25 Total outstanding long‐term debt for business‐type activities increased by $816,000 in fiscal year 2022‐23 which was mainly due to a $960,000 increase in net pension liability.
More detailed information about the City’s total long‐term liabilities is presented in Note 6 to the financial statements.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES
The budget for fiscal year 2023‐24 assumes a balanced budget with reserves that are currently maintained above the General Fund Reserve policy. General Fund fiscal year 2023‐24 budgeted appropriations, including Capital Improvements are set at $18.9 million.
The fiscal year 2023‐24 budget has proposed capital expenditures of $10.2 million for infrastructure related projects.
Capital improvements included in the $10.2 million listed above includes:
Ramona Garden Park Rehabilitation
City Corporation Yard Improvements
Citywide Disability Access Improvements
Facilities Condition Assessment
Train Station Stormwater Alt Compliance
Annual Street Lighting Project
Citywide Sidewalk Improvements
Major Street Rehabilitation Projects
Water Meter Replacement program
Sewer Lining Project
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 $10 million is expected to be spent in fiscal year 2023‐24 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 thisreport 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, 2023
Governmental
Activities
Business‐type
Activities Total
ASSETS
Cash and investments $ 21,303,855 $ 9,131,040 $ 30,434,895 Accounts receivable, net 2,182,186 1,275,968 3,458,154 Interest receivable 70,678 53,941 124,619 Inventory 115,769 115,769 Loans receivable 333,975 333,975 Loans receivable ‐ Successor Agency 29,870 29,870 Internal balances (1,175,589) 1,175,589 ‐ Investment in Joint Powers Authority 657,170 657,170 Prepaid items 1,148 58,438 59,586 Deposits 1,612 1,612 Capital assets:
Non‐Depreciable:
Land 1,890,915 260,849 2,151,764 Construction in progress 1,137,457 293,784 1,431,241 Depreciable and amortizable:
Equipment 2,984,728 779,228 3,763,956 Right‐to‐use leased equipment 371,147 371,147 Subscription asset 363,268 363,268 Buildings and infrastructure 26,747,247 14,134,134 40,881,381 Capacity rights 1,598,578 1,598,578 Accumulated depreciation and amortization (10,570,569) (8,101,538) (18,672,107) Total assets 45,642,058 21,462,820 67,104,878
DEFERRED OUTFLOWS
Related to pensions 6,317,127 808,172 7,125,299 Total deferred outflows 6,317,127 808,172 7,125,299
LIABILITIES
Accounts payable 767,558 1,397,970 2,165,528 Accrued wages 334,133 17,476 351,609 Unearned revenue 1,433,999 1,433,999 Interest payable 421,735 31,736 453,471 Deposits 137,657 137,657 Noncurrent liabilites
Due within one year 1,206,766 203,636 1,410,402 Due in more than one year 50,877,420 6,017,141 56,894,561 Total Liabilities 55,041,611 7,805,616 62,847,227
DEFERRED INFLOWS
Related to pensions 1,201,355 147,501 1,348,856 Total deferred inflows 1,201,355 147,501 1,348,856
NET POSITION
Net investment in capital assets 12,052,420 7,817,262 19,869,682 Restricted for:
Street improvements 2,355,877 2,355,877 Transportation 22,942 22,942 Public safety 354,323 354,323 Community development projects 150,528 150,528 Administrative functions 27,807 27,807 Storm water functions 148,073 148,073 Wastewater functions 232,917 232,917 Park facilities 266,454 266,454 Recreation facilities 49,524 49,524 State mandated ADA 10,028 10,028 Underground utilities 232,332 232,332 Home grant 122,500 122,500 Debt service 2,671,338 2,671,338 Unrestricted (22,980,844) 6,500,613 (16,480,231) Total net position $ (4,283,781) $ 14,317,875 $ 10,034,094 The accompanying notes are an integral part of these financial statements. 26 CITY OF GROVER BEACH
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2023
Expenses Charges for Services
Operating
Contributions and
Grants
Governmental activities:
General government $ 4,657,513 995,944 $ 712,004 Public safety 7,826,482 59,895 285,233 Community development 851,204 185,000 239,462 Public works 7,100,166 355,512 625,893 Parks and recreation 603,660 203,498 Total governmental activities: 21,039,025 1,799,849 1,862,592 Business‐type Activities:
Water 5,389,559 3,638,849 Water conservation 19,282 ‐ Wastewater 1,150,078 1,327,978 Total business‐type Activities: 6,558,919 4,966,827 Total $ 27,597,944 $ 6,766,676 $ 1,862,592 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
Other taxes
Program Revenues
General Revenues:
Taxes:
Property tax
Sales and use tax
Cannabis tax
Transient occupancy tax
Franchise fees
27 Capital
Contributions and
Grants
Governmental
Activities
Business‐type
Activities Total
$ ‐ $ (2,949,565) $ ‐ $ (2,949,565) (7,481,354) (7,481,354)
(426,742) (426,742)
437,101 (5,681,660) (5,681,660) (400,162) (400,162)
437,101 (16,939,483) (16,939,483) (1,750,710) (1,750,710)
(19,282) (19,282)
177,900 177,900
(1,592,092) (1,592,092)
$ 437,101 (16,939,483) (1,592,092) (18,531,575) 7,552,939 7,552,939
5,882,949 5,882,949
1,198,037 1,198,037
924,162 924,162
713,394 713,394
406,155 406,155
336,714 193,873 530,587 101,928 ‐ 101,928 490,290 (490,290) ‐ 17,606,568 (296,417) 17,310,151 667,085 (1,888,509) (1,221,424) (4,950,866) 16,206,384 11,255,518 $ (4,283,781) $ 14,317,875 $ 10,034,094 Net (Expenses) Revenue and Changes in Net Position
28 CITY OF GROVER BEACH
GOVERNMENTAL FUNDS
BALANCE SHEET
June 30, 2023
General Fund
Street
Rehabilitation
and Repair
Fund
Street
Improvements
Debt Service
Fund
Other
Governmental
Funds Totals
ASSETS
Cash and investments $ 8,591,904 $ 6,068,794 $ 2,671,338 $ 3,971,819 $ 21,303,855 Accounts receivable 1,853,677 328,509 2,182,186 Interest receivable 47,440 23,238 70,678 Loans receivable 333,975 333,975 Due from funds 197,945 197,945
Prepaid items 1,148 1,148 Deposits 1,612 1,612
Total assets $ 10,693,726 $ 6,068,794 $ 2,671,338 $ 4,657,541 $ 24,091,399
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 264,556 $ 227,142 $ ‐ $ 275,860 $ 767,558 Accrued wages 331,369 2,697 67 334,133 Due to funds 197,945 197,945 Advances payable 1,175,589 1,175,589 Unearned revenue 1,433,999 1,433,999
Total liabilities 3,205,513 229,839 ‐ 473,872 3,909,224 Deferred Inflows of Resources:
Unavailable revenue 333,975 333,975 Total deferred inflows of resources ‐ ‐ ‐ 333,975 333,975 Fund Balances:
Nonspendable
Prepaid items 1,148 1,148 Deposits 1,612 1,612
Restricted for:
Street improvements 5,838,955 2,355,877 8,194,832 Transportation 22,942 22,942 Public safety 354,323 354,323 Community development projects 150,528 150,528 Administrative functions 27,807 27,807 Storm water functions 148,073 148,073 Wastewater functions 232,917 232,917 Park facilities 266,454 266,454 Recreation facilities 49,524 49,524 State mandated ADA 10,028 10,028 Underground utilities 232,332 232,332 Debt service 2,671,338 ‐ 2,671,338 Unassigned 7,485,453 (1,111) 7,484,342 Total fund balances 7,488,213 5,838,955 2,671,338 3,849,694 19,848,200 Total liabilities, deferred inflows of resources, and fund balances $ 10,693,726 $ 6,068,794 $ 2,671,338 $ 4,657,541 $ 24,091,399 The accompanying notes are an integral part of these financial statements. 29 CITY OF GROVER BEACH
June 30, 2023
$ 19,848,200
all assets are reported, including capital assets and accumulated depreciation.
Land 1,890,915
CIP 1,137,457
Equipment 2,984,728
Right‐to‐use leased equipment 371,147 Subscription asset 363,268
Buildings and infrastructure 26,747,247 Capital assets at historical cost $ 33,494,762 Accumulated depreciation (10,570,569) Net capital assets 22,924,193
it matures and is paid. In government‐wide statements, it is recognized in the period that it is incurred. (421,735)
statement of net position, all liabilities, including long‐term liabilities, are reported.
Long‐term liabilities relating to governmental activities consist of:
State loan 87,898
Early retirement incentive 8,069 Compensated absences payable 780,976 General obligation bonds 37,223,345
Leases 313,905
Subscription liability 226,718 Net pension liability 13,443,275
Total long‐term liabilities (52,084,186) 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. 5,115,772
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 $ (4,283,781) The accompanying notes are an integral part of these financial statements.
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 In governmental funds, deferred outflows and inflows of resources relating to pensions 30 CITY OF GROVER BEACH
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Fiscal Year Ended June 30, 2023
General Fund
Street
Rehabilitation
and Repair
Fund
Street
Improvements
Debt Service
Fund
Other
Governmental
Funds Totals
Revenues:
Taxes $ 14,640,552 $ ‐ $ 2,037,085 $ ‐ $ 16,677,637 Licenses, permits, and fees 424,554 424,554 Intergovernmental 831,966 1,467,727 2,299,693 Charges for services 953,107 244,593 1,197,700 Fines and forfeitures 42,857 42,857 Use of money and property 255,429 112,763 37,926 67,017 473,135 Other 3 94,787 5,454 ‐ 100,244 Total revenues 17,148,468 207,550 2,080,465 1,779,337 21,215,820 Expenditures:
General government 4,517,231 4,517,231 Public safety 7,804,889 51,517 7,856,406 Community development 665,320 239,646 904,966 Public works 1,447,905 3,899,878 3,600 355,213 5,706,596 Parks and recreation 550,570 4,464 555,034 Capital outlay 667,204 933,577 1,600,781 Debt service:
Principal 270,202 775,000 1,045,202 Interest 26,249 1,312,419 1,338,668 Total expenditures 15,949,570 3,899,878 2,091,019 1,584,417 23,524,884 Excess of revenues over (under) expenditures 1,198,898 (3,692,328) (10,554) 194,920 (2,309,064) Other Financing Sources (Uses):
Subscription financing 344,613 344,613 Transfers in 546,541 96,866 ‐ 915,162 1,558,569 Transfers out (387,507) ‐ (680,772) (1,068,279) Total other financing sources (uses) 503,647 96,866 ‐ 234,390 834,903 Net change in fund balances 1,702,545 (3,595,462) (10,554) 429,310 (1,474,161) Fund balances ‐ July 1 5,785,668 9,434,417 2,681,892 3,420,384 21,322,361 Fund balances ‐ June 30 $ 7,488,213 $ 5,838,955 $ 2,671,338 $ 3,849,694 $ 19,848,200 The accompanying notes are an integral part of these financial statements. 31 CITY OF GROVER BEACH
$ (1,474,161)
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 $1,924,563 exceeds depreciation and amortization expense $(1,078,170) in the period. 846,393 government‐wide statements, repayments of long‐term debt are reported as reductions of liabilities. 1,045,202
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: (105,290) 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: (203,244) 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: 761,196 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: 5,460 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: 136,142 government‐wide statements, proceeds from debt are reported as increases to liabilities.
Amounts recognized in governmental funds as proceeds from debt, net of issue premium or discount, were: (344,613)
Changes in net position ‐ governmental activities $ 667,085 The accompanying notes are an integral part of these financial statements.
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, 2023
Total net change in fund balances ‐ governmental funds
Capital outlays are reported in governmental funds as expenditures. However, in the In governmental funds, proceeds from debt are recognized as other financing sources. In the 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 32 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF NET POSITION
June 30, 2023
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
ASSETS
Current assets:
Cash and investments $ 5,449,044 $ 355,145 $ 3,326,851 $ 9,131,040 Accounts receivable,net 669,238 606,730 1,275,968 Interest receivable 33,096 2,037 18,808 53,941 Prepaid items 58,438 58,438
Inventory at cost 115,769 115,769 Total current assets 6,325,585 357,182 3,952,389 10,635,156 Noncurrent assets:
Loans receivable 29,870 29,870 Advances receivable 1,175,589 1,175,589 Investment in Joint Powers Authority 657,170 657,170 Capital assets:
Land 260,849 260,849
Construction in progress 17,300 276,484 293,784 Equipment 311,335 467,893 779,228 Infrastructure 9,774,687 4,359,447 14,134,134 Capacity rights 1,598,578 1,598,578
10,364,171 6,702,402 17,066,573
Less accumulated depreciation (3,884,312) (4,217,226) (8,101,538) Total capital assets, net of accumulated depreciation 6,479,859 2,485,176 8,965,035 Total noncurrent assets 7,166,899 ‐ 3,660,765 10,827,664 Total assets 13,492,484 357,182 7,613,154 21,462,820
DEFERRED OUTFLOWS OF RESOURCES
Related to pensions 473,943 334,229 808,172 Total deferred outflows of resources 473,943 334,229 808,172
LIABILITIES
Current liabilities:
Accounts payable 1,211,773 812 185,388 1,397,973 Accrued payroll 9,086 100 8,290 17,476 Deposits 137,657 137,657
Accrued interest payable 31,736 31,736 Compensated absences ‐ current 6,661 5,820 12,481 Early retirement ‐ current 2,075 1,080 3,155 Revenue bonds ‐ current 188,000 188,000 Total current liabilities 1,586,988 912 200,578 1,788,478 Noncurrent liabilities:
Revenue bonds, net of current 3,730,000 3,730,000 Compensated absences, net of current 83,031 56,525 139,556 Early retirement, net of current ‐ 1,002 1,002 Net pension liability 1,277,526 869,057 2,146,583 Total noncurrent liabilities 5,090,557 926,584 6,017,141 Total liabilities 6,677,545 912 1,127,162 7,805,619
DEFERRED INFLOWS OF RESOURCES
Related to pensions 87,784 59,717 147,501 Total deferred inflows of resources 87,784 59,717 147,501
NET POSITION
Net investment in capital assets 5,332,086 ‐ 2,485,176 7,817,262 Unrestricted 1,869,012 356,270 4,275,331 6,500,613 Total net position $ 7,201,098 $ 356,270 $ 6,760,507 $ 14,317,875 The accompanying notes are an integral part of these financial statements. 33 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION For the Fiscal Year Ended June 30, 2023
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
Operating Revenues:
Charges for services $ 3,501,444 $ ‐ $ 1,327,978 $ 4,829,422 Other operating revenues 137,405 137,405 Total operating revenues 3,638,849 ‐ 1,327,978 4,966,827 Operating Expenses:
Salaries and benefits 422,986 7,024 572,491 1,002,501 Supplies and services 2,019,383 978 453,252 2,473,613 Non‐capitalized equipment 52,700 11,280 63,980 Depreciation 200,146 124,335 324,481 Total operating expenses 2,695,215 19,282 1,150,078 3,864,575 Operating income (loss) 943,634 (19,282) 177,900 1,102,252 Non‐Operating Revenues (Expenses):
Interest income 118,037 6,365 69,471 193,873 Interest expense (95,878) ‐ (95,878) Nonoperating expenses for Joint Powers
Authority (2,598,466) (2,598,466)
Total non‐operating revenues (expenses) (2,576,307) 6,365 69,471 (2,500,471) Income (loss) before transfers (1,632,673) (12,917) 247,371 (1,398,219) Transfers:
Transfers in 38,426 62 104,923 143,411 Transfers out (456,531) (177,170) (633,701) Total transfers (418,105) 62 (72,247) (490,290) Change in net position (2,050,778) (12,855) 175,124 (1,888,509) Net position ‐ July 1 9,251,876 369,125 6,585,383 16,206,384 Net position ‐ June 30 $ 7,201,098 $ 356,270 $ 6,760,507 $ 14,317,875 The accompanying notes are an integral part of these financial statements. 34 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2023
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
Cash Flows From Operating Activities:
Receipts from customers $ 3,589,077 $ ‐ $ 1,366,474 $ 4,955,551 Payments to suppliers (1,223,082) (11,477) (458,810) (1,693,369) Payments to employees (815,737) (7,246) (761,958) (1,584,941) Other receipts 137,405 137,405
Net cash provided (used) by operating activities 1,687,663 (18,723) 145,706 1,814,646 Cash Flows From Capital and Related Financing Activities:
Interest paid on long‐term debt (97,368) (97,368) Principal paid on long‐term debt (184,000) (184,000) Acquisition of capital assets 159,179 (166,567) (7,388) Net cash used by capital and related financing activities (122,189) (166,567) (288,756) Cash Flows From Noncapital Financing Activities:
Cash paid for Joint Powers Authority (2,598,466) (2,598,466) Advances to/from other funds 106,724 106,724 Transfers to other funds (456,531) (177,170) (633,701) Transfers from other funds 38,426 62 104,923 143,411 Net cash provided (used) by noncapital financing activities (3,016,571) 62 34,477 (2,982,032) Cash Flows From Investing Activities:
Investment in Joint Powers Authority (657,170) (657,170) Interest income received 96,382 4,884 55,708 156,974 Net cash provided by investing activities (560,788) 4,884 55,708 (500,196) Net increase (decrease) in cash and cash equivalents (2,011,885) (13,777) 69,324 (1,956,338) Cash and cash equivalents ‐ July 1 7,460,929 368,922 3,257,527 11,087,378 Cash and cash equivalents ‐ June 30 $ 5,449,044 $ 355,145 $ 3,326,851 $ 9,131,040
The notes to financial statements are an integral part of this statement. 35 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS (Continued)
For the Fiscal Year Ended June 30, 2023
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
Reconciliation of operating income (loss) to net cash provided (used) by operating activities:
Operating income (loss) $ 943,634 $ (19,282) $ 177,900 $ 1,102,252 Adjustments to reconcile operating activities:
Depreciation expense 200,146 124,335 324,481 Changes in assets, deferred outflows of resources,
liabilities and deferred inflows of resources:
Receivables, net 70,976 38,496 109,472 Prepaid expenses (58,438) (58,438) Inventories (13,336) (13,336) Deferred outflows (285,513) (163,544) (449,057) Accounts payable 920,775 781 (5,558) 915,998 Accrued payroll (21,817) (222) (16,931) (38,970) Deposits 16,657 16,657 Compensated absences 28,487 14,920 43,407 Early retirement (2,460) (1,080) (3,540) Net pension liability 566,147 394,014 960,161 Deferred inflows (677,595) (416,846) (1,094,441) Net cash provided (used) by operating activities $ 1,687,663 $ (18,723) $ 145,706 $ 1,814,646 The accompanying notes are an integral part of these financial statements. 36 CITY OF GROVER BEACH
FIDUCIARY FUNDS
STATEMENT OF FIDUCIARY NET POSITION
June 30, 2023
Successor Agency
Private‐Purpose
Trust Funds
Custodial
Funds
ASSETS
Cash and investments $ 12,629 $ 289,323 Cash and investments with fiscal agent 297,062 Accounts receivable ‐ other 1,319
Land held for projects 380,000
Total assets 689,691 $ 290,642
LIABILITIES
Accounts payable and other liabilities 29,818 Accrued interest payable 55,729
Due to local governments 312,376
Unearned revenue 222,375
Noncurrent liabilities
Due within one year 150,000
Due in more than one year 2,554,869
Total Liabilities 2,982,973 $ 342,194
NET POSITION
Restricted for:
Individuals, organizations, and other governments (2,293,282) (51,552) Total net position $ (2,293,282) $ (51,552)
The accompanying notes are an integral part of these financial statements. 37 CITY OF GROVER BEACH
FIDUCIARY FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
For the Fiscal Year Ended June 30, 2023
Successor Agency
Private‐Purpose
Trust Funds Custodial Funds
Additions:
Taxes $ 293,375 $ 110,805
Interest 9,861 153,675
Security deposits
Building and planning deposits 108,226
Other 30,726
Total additions 303,236 403,432 Deductions:
Community development 7,221 125,662
Payment of tourism marketing district tax to other governments 109,401 Refunds and transfers to other systems 164,728 Interest expense 134,342
Other expense 5,986
Total deductions 141,563 405,777 Change in net position 161,673 (2,345)
Total net position‐beginning (2,454,955) (49,207) Total net position‐ending $ (2,293,282) $ (51,552) The accompanying notes are an integral part of these financial statements. 38 CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
39 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. Revenuesthat are not classified as program revenues, including all taxes, are presented as general revenues.
UFund Financial Statements
The fund financialstatements provide information about the City’sfunds, 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, 2023
40 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 presentsincreases(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 requiresthat 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 is a special revenue fund that accounts for bond proceeds from the issuance of debt and is restricted to the repairs and maintenance of City streets.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
41 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
Thisfund accountsfor 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 the fiscal year‐end. Expenditures are recorded when the related fund liability isincurred, 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, 2023
42 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 the 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, 2023
43 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 sometimesreport a separate section for deferred inflows of resources. A deferred inflow of resourcesrepresent 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, 2023
44 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 purposesin 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, 2023
45 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, 2023
46 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. 91 "Conduit Debt Obligations" The provisions of this statement are effective for fiscal years ending after December 15, 2022.
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. 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.
Statement No. 98 "The Annual Comprehensive Financial The provisions of this statement are effective Report" for fiscal years ending after December 15, 2021.
Statement No. 99 "Omnibus 2022"
GASB Statements listed below will be implemented in future year financial statements:
Statement No. 99 "Omnibus 2022"
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 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 thereafter.
The requirements related to leases, PPPs, and SBITAs are effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
47 NOTE 1 ‐ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 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 usesthe interest rate charged by the lessor asthe discount rate. When the interest rate charged by the lessor is not provided, the City generally usesits 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.
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 long‐ term debt on the statement of net position.
P. Subscription‐Based Assets and Liabilities
Change in Accounting Principle
The City accounts for Subscription‐Based Information Technology Arrangements (“SBITAs”) in accordance with GASB Statement No. 96, Subscription‐Based Information Technology Arrangements, which was implemented by the City for the year ended June 30, 2023. This statement provides guidance on accounting and financial reporting for SBITAsfor government end users. SBITAs are defined as a contract that conveys control of the right to use another party’s information technology (IT) software, alone or in combination with tangible capital assets, as specified in the contract for a period of time in an exchange or exchange‐like transaction. A
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
48 NOTE 1 ‐ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) government is required to recognize a right‐to‐use subscription asset – an intangible asset – and a corresponding subscription liability. The subscription liability is measured at the present value of the subscription payments expected to be made during the subscription term. Future payments are discounted using an incremental borrowing rate of 2.656%. Due to the implementation of this statement, the City recognized and recorded $363,268 as a right‐to‐use subscription asset, along with $344,613 as a related subscription liability, and $18,655 of initial implementation stage outlay as of July 1, 2022.
The City’s right of use SBITAs is included in capital assets on the Statement of Net Position. See Note 4. See Note 6 for information on the City’s SBITA activities and balances for the year ended June 30, 2023. The City has not recorded a restatement of beginning net position for the year ended June 30, 2022 for the implementation of this Standard, since such restatement would be immaterial in relation to the financial statements taken as a whole.
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 becomesthe 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:
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
49 NOTE 2 ‐ STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (Continued)
Major Funds:
General Fund:
Public Works $ 107,144
Parks and Recreation $ 17,283
Capital Outlay $ 223,403
Nonmajor Funds:
Special Revenue Fund:
CDBG Non‐Entitlement $ 239,646
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 $ 30,434,895
Total cash and investments, statement of net position 30,434,895 Cash and Investments 301,952
Cash and investments with fiscal agent 297,062 Total cash and investments, statement of fiduciary net position 599,014 Total cash and investments $ 31,033,909
On June 30, 2022, the City had the following cash and investments on hand:
Cash on hand $ 1,252
Demand deposits with financial institutions 10,231,374 Investments 20,801,283
Total cash and investments $ 31,033,909
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, 2023, 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 investments in US Agency securities and corporate medium‐term notes are classified in Level 2 of the fair value hierarchy and are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
50 NOTE 3 – CASH AND INVESTMENTS (Continued)
securities’ relationship to benchmark quoted prices. The City’s remaining investments are held in the Local Agency Investment Fund (LAIF), which is not subject to the fair value hierarchy.
Investment Type June 30, 2023 Level 1 Level 2 Level 3
San Luis Obispo County
Investment Pool 2,671,338 $ ‐ $ $ ‐ 2,671,338 $ US Agency Securities 997,420 997,420 Corporate Medium Term Notes 963,177 963,177 $ ‐ 4,631,935 $ $ ‐ 4,631,935 $ Investments at Amortized Cost
Held by Bond Trustees:
Money Market Funds 297,062
Investments not Subject to Hierarchy
LAIF 15,872,286
Total Investments $ 20,801,283
Investments Authorized by the California Government Code and the City’s Investment Policy The table below 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.
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 15months None None
Canadian Government Obligations 5 years None None
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
51 NOTE 3 – CASH AND INVESTMENTS (Continued)
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 itsfair 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 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 15,872,286 $ $ ‐ 15,872,286 $ ‐ $ ‐ $ San Luis Obispo County
Investment Pool 2,671,338 2,671,338
Held by bond trustees:
Money market funds 297,062 297,062 US Agency Securities 997,420 997,420 Corporate Medium Term Notes 963,177 239,754 235,653 487,770 $ 20,801,283 $20,077,860 $ 235,653 $ 487,770 $ ‐ Remaining Maturity (in Months)
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
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
52 NOTE 3 – CASH AND INVESTMENTS (Continued)
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 Not
Carrying Legal Required to
Investment Type Amount Rating be Rated AAA AA Not Rated LAIF 15,872,286 $ N/A 15,872,286 $ ‐ $ ‐ $ ‐ $ San Luis Obispo County
Investment Pool 2,671,338 N/A 2,671,338
Held by bond trustees:
Money market funds 297,062 N/A 297,062 US Agency Securities 997,420 997,420 Corporate Medium Term Notes 963,177 N/A 963,177 $ 20,801,283 $ 15,872,286 $ 997,420 $ ‐ $ 3,931,577 Rating as of Fiscal Year End
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
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
53 NOTE 3 – CASH AND INVESTMENTS (Continued)
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 ofthe fair value provided by LAIF forthe 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.
NOTE 4 – CAPITAL ASSETS
Capital asset activity for the City’s governmental activities for the fiscal year ended June 30, 2023, is as follows:
Balance
June 30, 2022 Additions Deletions
Transfers/
Reclass
Balance
June 30, 2023
Non‐depreciable capital assets
Land 1,890,915 $ ‐ $ ‐ $ ‐ $ $ 1,890,915 Construction in progress 636,489 1,143,213 (642,245) 1,137,457 Total nondepreciable capital assets 2,527,404 $ $ ‐ 1,143,213 $ $ (642,245) $ 3,028,372 Depreciable capital assets
Equipment 2,332,873 $ $ ‐ 347,487 $ $ 314,068 $ 2,994,428 Right‐to‐use leased equipment 371,147 $ 371,147 Subscription intangible asset 363,268 $ 363,268 Buildings and improvements 26,348,475 70,595 (9,700) 328,177 26,737,547 Total depreciable capital assets 29,052,495 781,350 (9,700) 642,245 30,466,390 Accumulated depreciation
Equipment 1,676,242 371,427 2,047,669 Right‐to‐use leased equipment 18,557 74,229 92,786 Subscription intangible asset 53,145 53,145 Buildings and improvements 7,807,300 579,369 (9,700) 8,376,969 Total accumulated depreciation 9,502,099 1,078,170 (9,700) 10,570,569 Net depreciable capital assets $ 19,550,396 $ (296,820) $ ‐ $ 642,245 $ 19,895,821 Net capital assets $ 22,077,800 $ 846,393 $ ‐ $ ‐ $ 22,924,192
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
54 NOTE 4 – CAPITAL ASSETS (Continued)
Capital asset activity for the City’s business‐type activities for the fiscal year ended June 30, 2023, is as follows:
Balance
June 30, 2022 Additions Deletions Transfers/Reclass
Balance
June 30, 2023
Non‐depreciable capital assets
Land 60,125 $ $ ‐ 200,724 $ ‐ $ $ 260,849 Construction in progress 2,117,095 ‐ 153,950 (1,977,261) 293,784 Total nondepreciable capital assets 2,177,220 $ $ ‐ 354,674 $ $ (1,977,261) $ 554,633 Depreciable capital assets
Capacity rights 1,598,578 $ ‐ $ ‐ $ ‐ $ $ 1,598,578 Equipment 749,311 ‐ 29,917 ‐ 779,228 Infrastructure 12,131,358 25,515 ‐ 1,977,261 14,134,134 Total depreciable capital assets 14,479,247 55,432 ‐ 1,977,261 16,511,940 Accumulated depreciation
Capacity rights 998,321 31,971 ‐ ‐ 1,030,292 Equipment 543,910 45,652 ‐ ‐ 589,562 Infrastructure 6,234,826 246,858 ‐ ‐ 6,481,684 Total accumulated depreciation 7,777,057 324,481 8,101,538 Net depreciable capital assets $ 6,702,190 $ (269,049) $ ‐ $ 1,977,261 $ 8,410,402 Net capital assets $ 8,879,410 $ 85,625 $ ‐ $ ‐ $ 8,965,035 Depreciation expense the City’s governmental and business‐type activities for the fiscal year ended June 30, 2023, is as follows:
Governmental Activities:
General Government 233,685 $
Public Safety 257,535
Parks and Recreation 72,262
Public Works 514,688
Total depreciation expense ‐ governmental activities 1,078,170 $ Business‐type Activities:
Water $ 200,146
Wastewater 124,335
Total depreciation expense ‐ business‐type activities $ 324,481
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
55 NOTE 5 – INTERFUND TRANSACTIONS
Due from/due to:
Receivable Fund Payable Fund Amount
General Fund Nonmajor Governmental Funds 197,945 $
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, 2023, are as follows:
Receivable Fund Payable Fund Amount
Wastewater Fund General Fund 1,175,589 $
Interfund transfers:
Enterprise
Fund
Enterprise
Fund
Enterprise
Fund
General Fund
Street
Rehabilitation
and Repair Fund
Nonmajor
Governmental
Funds Water Fund
Water
Conservation
Fund
Wastewater
Fund Total
Transfers out:
General Fund 1,876 $ $ 359,473 $ 6,173 $ 62 $ 19,923 $ 387,445 Nonmajor Governmental Funds 9,000 554,519 32,253 85,000 680,772 Enterprise Fund‐Water Fund 361,541 94,990 456,531 Enterprise Fund‐Wastewater Fund 176,000 1,170 177,170 Total $ 546,541 $ 96,866 $ 915,162 $ 38,426 $ 62 $ 104,923 $ 1,701,918 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, 2023
56 NOTE 6 – LONG‐TERM LIABILITIES
U Changes in Long‐Term Liabilities
Long‐term liability activity for the fiscal year ended June 30, 2023, was as follows:
Balance Balance Due Within
June 30, 2022 Additions Deletions June 30, 2023 One Year Governmental Activities:
General obligations bonds $ 35,135,000 $ 775,000 $ 34,360,000 $ 810,000 Unamortized premium 2,999,487 136,142 2,863,345 136,142 Total general obligation bonds 38,134,487 911,142 37,223,345 946,142 State loan 112,454 24,556 87,898 24,800 Early retirement incentive 13,529 5,460 8,069 2,460 Compensated absences 577,732 249,497 46,253 780,976 62,478 Financed purchases 70,509 70,509 ‐ ‐ Lease liability 371,147 57,242 313,905 59,013 Subscription liability 344,613 117,895 226,718 111,873 Net pension liability 6,391,237 8,128,028 1,075,990 13,443,275 Total governmental activities $ 45,671,095 $ 8,722,138 $ 2,309,047 $ 52,084,186 $ 1,206,766 Business‐type Activities:
Water revenue bond $ 4,102,000 $ 184,000 $ 3,918,000 $ 188,000 Early retirement incentive 7,697 3,540 4,157 3,155 Compensated absences 108,630 52,325 8,918 152,037 12,481 Net pension liability 1,186,421 2,707,899 1,747,737 2,146,583 Total business‐type activities $ 5,404,748 $ 2,760,224 $ 1,944,195 $ 6,220,777 $ 203,636 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, 2023, total $780,976 for governmental activities and $152,037 for business‐type activities.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
57 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, 2023, as shown on the following page:
Fiscal year Ending June 30 Principal Interest Total
2024 24,800 $ $ 819 $ 25,619
2025 25,051 568 25,619 2026 25,302 317 25,619 2027 12,746 66 12,812 $ 87,899 $ 1,770 $ 89,669
General Obligation Bonds
The City is authorized to issue general obligation bondsin an amount not to exceed $48,000,000 to finance improvementsto 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, 2023, $4,090,000 was still outstanding.
Future minimum payment obligations for the bonds on June 30, 2023, are as follows:
Fiscal year Ending June 30 Principal Interest Total
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 190,000 120,432 310,432 2029‐2033 1,080,000 481,512 1,561,512 2034‐2038 1,265,000 292,902 1,557,902 2039‐2041 880,000 53,800 933,800 $ 4,090,000 $ 1,518,996 $ 5,608,996
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
58 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, 2023, $6,715,000 was still outstanding.
Future minimum payment obligations for the bonds on June 30, 2023, are as follows:
Fiscal year Ending June 30 Principal Interest Total
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 300,000 173,094 473,094 2029‐2033 1,660,000 700,170 2,360,170 2034‐2038 1,930,000 429,520 2,359,520 2039‐2042 1,765,000 115,841 1,880,841 $ 6,715,000 $ 2,244,251 $ 8,959,251
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, 2023, $13,555,000 was still outstanding.
Future minimum payment obligations for the bonds on June 30, 2023, are as follows:
Fiscal year Ending June 30 Principal Interest Total
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 495,000 402,475 897,475 2029‐2033 2,870,000 1,608,650 4,478,650 2034‐2038 3,495,000 1,008,525 4,503,525 2039‐2043 4,050,000 444,000 4,494,000 2044 885,000 13,275 898,275 $ 13,555,000 $ 5,317,325 $ 18,872,325
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
59 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, 2023, $10,000,000 was still outstanding.
Future minimum payment for the bonds on June 30, 2023, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2024 $ ‐ $ 363,800 $ 363,800 2025 363,800 363,800
2026 363,800 363,800
2027 15,000 363,800 378,800 2028 15,000 363,350 378,350 2029‐2033 90,000 1,448,250 1,538,250 2034‐2038 90,000 1,790,450 1,880,450 2039‐2043 1,240,000 1,752,250 2,992,250 2044‐2048 8,550,000 944,400 9,494,400 $ 10,000,000 $ 7,753,900 $ 17,753,900
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, 2023, $3,918,000 is still outstanding.
Future minimum payment for the bonds on June 30, 2023, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2024 $ 188,000 $ 92,923 $ 280,923 2025 193,000 88,294 281,294 2026 198,000 83,543 281,543 2027 203,000 78,670 281,670 2028 208,000 73,677 281,677 2029‐2033 1,118,000 289,166 1,407,166 2034‐2038 1,261,000 144,811 1,405,811 2039‐2040 549,000 13,424 562,424 $ 3,918,000 $ 864,508 4,782,508
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
60 NOTE 6 – LONG‐TERM LIABILITIES (Continued)
The City has pledged future watersystem revenues, net ofspecific 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, 2023, principal and interest paid, and total customer net revenues were $279,878 and $1,040,796, respectively. This debt issue is subject to a reserve requirement in conjunction with parity debt issued by the City. The City isin 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.
Lease Liability
In the prior 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 prior fiscal year. The annual principal and interest payments are due on March 28 each year with an interest rate of 3.095%. Future minimum lease payments are as follows:
Fiscal year Ending June 30 Principal Interest Total
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 2028 66,665 2,063 68,728 Totals $ 313,905 $ 29,738 $ 343,643
Subscriptions Liability
In the current fiscal year, the City entered into a 36 month subscription for the use of an ERP system. An initial subscription liability was recorded in the amount of $344,613. As of June 30, 2023, the value of the subscription liability is $226,718. The City is required to make annual fixed payments of $117,895. The subscription has an interest rate of 2.6560%. The value of the right to use the asset as of June 30, 2023 is $363,268 with accumulated amortization of $53,145. Future payments are as follows:
Fiscal year Ending June 30 Principal Interest Total
2024 $ 111,873 $ 6,022 $ 117,895
2025 114,845 3,050 117,895
Totals $ 226,718 $ 9,072 $ 235,790
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
61 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 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, 2023, are summarized as follows:
Prior to On or after
Hire Date January 1, 2013 January 1, 2013
Benefit formula 2% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50‐63 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 12.21% + $657,340 7.47% + $17,976 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 21.84% + $494,669 12.78% + $10,277 Miscellaneous
Safety‐Police
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
62 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% + $42,020 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, 2023, the contributions recognized as part of pension expense for each Plan were as follows:
Miscellaneous Safety
Contributions‐employer $ 921,270 $ 858,085 On June 30, 2023, 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 $ 8,813,149
Safety 6,776,709
Total $ 15,589,858
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
63 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, 2022, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021, rolled forward to June 30, 2022, 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, 2023, the City’s proportionate share of the net pension liability for each Plan as of June 30, 2022, and June 30, 2023, was as follows:
Miscellaneous Safety
Proportion‐June 30, 2022 0.24037% 0.08587%
Proportion‐June 30, 2023 0.18835% 0.09862%
Change‐Increase (Decrease) ‐0.05202% 0.01275%
For the year ended June 30, 2023, the City recognized pension expense (income) of $(613,689) for the Miscellaneous Plan and $1,170,498 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, 2023, 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 903,091 $ ‐ $ Differences between expected and actual experience 176,985 118,537 Net difference between projected and actual earnings on retirement plan investments 1,614,335 Changes in proportion and differences between City
contributions and proportionate share of contributions 232,595 Adjustment due to differences in proportion 19,802 254,457 City contributions subsequent to the measurement date 1,008,890 $ 3,723,103 $ 605,589
Miscellaneous
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
64 NOTE 7 – PENSION PLANS (Continued)
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Changes in assumptions $ 683,297 $ ‐ Differences between expected and actual experience 280,463 73,590 Net difference between projected and actual earnings on retirement plan investments 1,070,137 Changes in proportion and differences between City
contributions and proportionate share of contributions 614,316 Adjustment due to differences in proportion 469,845 55,361 City contributions subsequent to the measurement date 898,454 $ 3,402,196 $ 743,267
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 made subsequent to the measurement date of the net pension liability but before the end of the City’s reporting period of $1,008,890 and $898,454 for the Miscellaneous and Safety Plans, respectively, will be recognized as a reduction of the net pension liability in the year June 30, 2024.
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
2024 $ 472,097 $ 463,359 2025 409,676 389,357 2026 239,470 254,962 2027 987,381 652,797 $ 2,108,624 $ 1,760,475
Fiscal year ending June 30
Actuarial Assumptions
The June 30, 2021 valuation was rolled forward to determine the June 30, 2022 total pension liability using the following actuarial assumptions on the next page:
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
65 NOTE 7 – PENSION PLANS (Continued)
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate
Inflation
Projected Salary Increase
Investment Rate of Return
Mortality (1)
(1) The mortality table used was developed based on CalPERs'specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Socity of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website.
6.90%
Derived using CalPERS' Membership
Data for all Funds
Varies by Entry Age and Service
2.30%
6.90%
Miscellaneous and Safety
June 30, 2021
June 30, 2022
Entry‐Age Normal Cost Method
Discount Rate
The discount rate used to measure the total pension liability was 6.90 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, 2023
66 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 wasset 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
(1,2)
Real Return
Years 11+ (3)
Global equity ‐ cap‐weighted 30.0% 4.45% 5.98%
Global equity ‐ non‐cap‐weighted 12.0% 3.84% 2.62%
Private Equity 13.0% 7.28% 1.81%
Treasury 5.0% 0.27% 7.23%
Mortgage‐backed Securities 5.0% 0.50% 4.93%
Investment Grade Corporates 10.0% 1.56% ‐0.92%
High Yield 5.0% 2.27%
Emerging Market Debt 5.0% 2.48%
Private Debt 5.0% 3.57%
Real Assets 15.0% 3.21%
Leverage ‐5.0% ‐0.59%
Total 100.0%
(1) An expected inflation of 2.30% used for this period. (2) Figures are based on the 2021‐22 Asset Liability Managementstudy.
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 6.90 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 (5.90 percent) or 1‐ percentage point higher (7.90 percent) than the current rate:
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
67 NOTE 7 – PENSION PLANS (Continued)
Miscellaneous Safety
1% Decrease 5.90% 5.90%
Net Pension Liability $ 12,953,837 $ 10,629,157 Current Discount Rate 6.90% 6.90%
Net Pension Liability $ 8,813,149 $ 6,776,709 1% Increase 7.90% 7.90%
Net Pension Liability $ 5,406,391 $ 3,628,203
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, 2023, the City had no amount outstanding for contributions to the pension plan required for the fiscal year ended June 30, 2023.
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, 2023, was $12,226.
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 or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine‐member Executive Committee.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
68 NOTE 9 – LIABILITY, WORKERS’ COMPENSATION, AND PURCHASED INSURANCE (Continued) 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 risk‐ sharing pool.
Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $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 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 2022‐23 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
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
69 NOTE 9 – LIABILITY, WORKERS’ COMPENSATION, AND PURCHASED INSURANCE (Continued) 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 2022‐23.
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, 2023: $66,653 for Fire Station Kitchen Remodel, $3,169,887 for Measure K‐14 Street Rehabilitation and Repair projects, and $198,560 for Sewer Cleaning.
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 OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
70 NOTE 12 – JOINT OPERATING AGREEMENTS (Continued)
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 county‐ wide 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 and Grover Beach as reconstituted in June 2023. 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 unincorporated community of Oceano prior to the withdrawal of the Oceano Community Services District as a member in 2023. Each member contributes its pro rate share of operating costs to FCFA based on a funding formula, calculated annually. The Authority is governed by a four‐member Board of Directorsthat consists of two representativesfrom each city with all policy decisions made by this board. The City of Grover Beach contributed $2,015,115 to FCFA during the fiscal year ended June 30, 2023, for fire protectionsservices. Separate financialstatements may be obtained from the Five Cities Fire Authority at 140 Traffic Way in Arroyo Grande, California.
NOTE 14 ‐ INVESTMENT IN JOINT POWERS AGREEMENT
In September 2022, the City entered into Central Coast Blue Regional Recycled Water Authority Joint Powers Authority (JPA) with the Cities of Arroyo Grande and Pismo Beach. The purpose of the JPA is to construct a regional recycled water project that will enhance supply reliability by injecting advanced purified water into the Northern Cities Management Area of the Santa Maria Groundwater Basin (Project). The JPA will also oversee and manage the planning and implementation, including but not limited to construction, operation and administration of the Project. The City of Pismo Beach is the lead agency for the design and construction of the Project and will continue to cover all costs associated with the Project until project completion in late 2026. In accordance with the cost sharing agreement for the members of the JPA, the City of Pismo Beach bills each member for their proportionate share of costs throughout construction.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
71 NOTE 14 ‐ INVESTMENT IN JOINT POWERS AGREEMENT (Continued) During the year ended June 30, 2023, the City has reimbursed the City of Pismo Beach $3,255,636 for their share of the design, pre‐construction, land acquisition and other costs to date for the Project. Included in this amount is $657,170 for the acquisition of the land that was subsequently contributed to the JPA. The remaining costs paid of $2,598,466 are presented as nonoperating costs in the Water Fund for the year ended June 30, 2023. The investment in the JPA as of June 30, 2023, was $657,170 and is presented as Investment in Joint Powers Authority in the Statement of Net Position.
Separate financial statements of the JPA may be obtained from the City of Grover Beach, 154 South 8th Street in Grover Beach, California.
NOTE 15 – 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, 2023, the principal balance was $2,675,000.
The future minimum payment obligations for the bonds payable on June 30, 2023, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2024 $ 150,000 $ 137,375 $ 287,375
2025 160,000 130,000 290,000
2026 165,000 122,250 287,250
2027 175,000 114,125 289,125
2028 185,000 105,625 290,625
2029‐2033 1,065,000 384,125 1,449,125 2034‐2036 775,000 104,000 879,000 $ 2,675,000 $ 1,097,500 $ 3,772,500
U
Loan Payable
On February 1, 2015, the Successor Agency assumed loans due to the City of Grover Beach previously held by the formerImprovement Agency. There is no formal paymentschedule. 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, 2023, was $29,869.
U
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2023
72 NOTE 15 – SUCCESSOR AGENCY (Continued)
Changes in Long‐Term Liabilities
Long term liability activity for the fiscal year ended June 30, 2023, are as follows:
Balance Balance Due Within
July 1, 2022 Additions Deletions June 30, 2023 One Year Tax allocation bonds $ 2,820,000 $ 145,000 $ 2,675,000 $ 135,000 Loan payable 29,869 29,869 $ 2,849,869 $ ‐ $ 145,000 $ 2,704,869 $ 135,000 NOTE 16 – DEFERRED INFLOWS OF RESOURCES
On June 30, 2023, 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 17 – SUBSEQUENT EVENT
Events subsequent to June 30, 2023 have been evaluated through December 18, 2023, which is the date the financialstatements were available to be issued. Management did not identify any subsequent events requiring disclosure.
CITY OF GROVER BEACH
Required Supplemental Information
June 30, 2023
73 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 two‐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, 2023
Original Final Actual Amounts
Variance with
Final Budget
Positive
(Negative)
Revenues:
Taxes $ 14,918,200 $ 14,781,200 $ 14,640,552 $ (140,648) Licenses, permits, and fees 400,000 400,000 424,554 24,554 Intergovernmental 1,794,963 2,149,463 831,966 (1,317,497) Charges for services 937,320 899,820 953,107 53,287 Fines and forfeitures 53,700 53,700 42,857 (10,843) Use of money and property 227,300 227,300 255,429 28,129 Other ‐ ‐ 3 3 Total revenues 18,331,483 18,511,483 17,148,468 (1,363,015) Expenditures:
General government 5,669,574 5,901,574 4,517,231 1,384,343 Public safety 7,725,101 7,895,168 7,804,889 90,279 Community development 773,301 1,137,801 665,320 472,481 Public works 1,279,261 1,340,761 1,447,905 (107,144) Parks and recreation 440,787 533,287 550,570 (17,283) Capital Outlay 110,500 443,801 667,204 (223,403) Debt service: ‐
Principal 166,664 166,664 270,202 (103,538) Interest 14,761 14,761 26,249 (11,488) Total expenditures 16,179,949 17,433,817 15,949,570 1,484,247 Excess of revenues over (under) expenditures 2,151,534 1,077,666 1,198,898 (2,847,262) Other Financing Sources (Uses):
Subscription financing 344,613 344,613 Transfers in 571,000 571,000 546,541 (24,459) Transfers out (2,235,000) (3,061,955) (387,507) 2,674,448 Total other financing sources (uses) (1,664,000) (2,490,955) 503,647 2,994,602 Net change in fund balances 487,534 (1,413,289) 1,702,545 147,340 Fund balance ‐ July 1 5,785,668 5,785,668 5,785,668 Fund balance ‐ June 30 $ 6,273,202 $ 4,372,379 $ 7,488,213 $ 147,340 Budgeted Amounts
74 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, 2023
Original Final Actual Amounts
Variance with
Final Budget
Positive
(Negative)
Revenues:
Charges for services $ ‐ $ ‐ $ ‐ $ ‐ Use of money and property 15,000 15,000 112,763 97,763 Intergovernmental 20,000 20,000 94,787 74,787 Total revenues 35,000 35,000 207,550 172,550 Expenditures:
Public works 2,441,988 4,195,598 3,899,878 295,720 Capital outlay ‐ ‐ ‐ ‐ Total expenditures 2,441,988 4,195,598 3,899,878 295,720 Excess of revenues over (under) expenditures (2,406,988) (4,160,598) (3,692,328) (123,170) Other Financing Sources (Uses):
Transfers in 20,000 134,960 96,866 (38,094) Transfers out
Total other financing sources (uses) 20,000 134,960 96,866 (38,094) Net change in fund balance (2,386,988) (4,025,638) (3,595,462) (161,264) Fund balance ‐ July 1 9,434,417 9,434,417 9,434,417 Fund balance ‐ June 30 $ 7,047,429 $ 5,408,779 $ 5,838,955 $ (161,264) Budgeted Amounts
75 CITY OF GROVER BEACH
Schedule of Proportionate Share of Net Pension Liability Miscellaneous Plan
Last 10 Years*
As of June 30, 2023
Fiscal Year 2014‐15 2015‐16 2016‐17
Measurement Period 2013‐14 2014‐15 2015‐16
Proportion of the net pension liability 0.059220% 0.177090% 0.171680% Proportionate share of the net pension liability $ 3,684,797 $ 4,740,779 $ 5,964,116 Covered payroll $ 2,201,206 $ 2,352,410 $ 2,544,097 Proportionate share of the net pension
liability as a percentage of covered payroll 167.40% 201.53% 234.43% Plan fiduciary net position as a percentage
of the total pension liability 81.15% 79.89% 75.87%
Notes to schedule
Changes in assumptions:
1. In 2022, the discount rate was changed from 7.15% to 6.90%.
2. 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.
3. In 2017, as part of the Asset Liability Management review cycle, the discount rate was changed from 7.65% to 7.15%.
4. 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
5. 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 76 2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
2016‐17 2017‐18 2018‐19 2019‐20 2020‐21 2021‐22
0.172750% 0.175950% 0.177750% 0.180240% 0.240370% 0.188350% $ 6,810,002 $ 6,631,010 $ 7,117,875 $ 7,602,638 $ 4,564,134 $ 8,813,149 $ 2,823,759 $ 3,007,940 $ 3,077,837 $ 3,138,281 $ 3,164,383 $ 3,327,458 241.17% 220.45% 231.26% 242.25% 144.23% 264.86%
75.39% 77.69% 77.73% 77.71% 90.49% 78.19%
77 CITY OF GROVER BEACH
Schedule of Proportionate Share of Net Pension Liability Safety Plan
Last 10 Years*
As of June 30, 2023
Fiscal Year 2014‐15 2015‐16 2016‐17 2017‐18
Measurement Period 2013‐14 2014‐15 2015‐16 2016‐17
Proportion of the net pension liability 0.058560% 0.089290% 0.089350% 0.088890% Proportionate share of the net pension liability $ 3,643,925 $ 3,611,809 $ 4,627,579 $ 5,311,534 Covered payroll $ 1,308,085 $ 1,193,228 $ 1,400,666 $ 1,606,728 Proportionate share of the net pension
liability as a percentage of covered payroll 278.57% 302.69% 330.38% 330.58% Plan fiduciary net position as a percentage
of the total pension liability 78.83% 77.27% 72.69% 71.74% Notes to schedule
Changes in assumptions:
1. In 2022, the discount rate was changed from 7.15% to 6.90%.
2. 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.
3. In 2017, as part of the Asset Liability Management review cycle, the discount rate was changed from 7.65% to 7.15%.
4. 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
5. 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 78 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
2017‐18 2018‐19 2019‐20 2020‐21 2021‐22
0.090830% 0.092060% 0.094170% 0.085870% 0.098620%
$ 5,329,358 $ 5,746,863 $ 6,274,015 $ 3,013,525 $ 6,776,709 $ 1,611,098 $ 1,724,360 $ 1,820,004 $ 2,210,811 $ 2,129,749 330.79% 333.28% 344.73% 136.31% 318.19%
73.39% 73.37% 73.12% 86.61% 75.53%
79 CITY OF GROVER BEACH
SCHEDULE OF CONTRIBUTIONS
Miscellaneous Plan
Last 10 Years*
As of June 30, 2023
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 6/30/2020
Actuarial Cost Method Entry Age Normal Cost Method
Amortization Method Varies by date established and source. May be level dollar or level percent of pay and may include direct rate smoothing.
Remaining Amortization Periods Differs by employer rate plan but not more than 28 years Asset Valuation Method Market value of asset
Inflation 2.50%
Salary Increases Varies by category, entry age and service Discount Rate ** 7.00% (net of investment and administrative expenses) Mortality Derived using CalPERS Membership Date for all Funds. The post‐retirement mortality rates include 15 years of projected on‐going improvement using 90 percent of Scale MP 2016 published by the Society of Actuaries.
** From the CalPERS reports (Appendix A):
https://www.calpers.ca.gov/docs/forms‐publications/actuarial‐valuation‐section2‐miscellaneous‐2020.pdf https://www.calpers.ca.gov/docs/forms‐publications/actuarial‐valuation‐section2‐safety‐2020.pdf * Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown. 80 2020 2021 2022 2023
$ 831,877 $ 827,979 $ 921,270 $ 1,008,890 831,877 827,979 921,270 1,008,890 $ ‐ $ ‐ $ ‐ $ ‐ $ 3,007,940 $ 3,077,837 $ 3,138,281 $ 3,164,383
27.66% 26.90% 29.36% 31.88%
81 CITY OF GROVER BEACH
SCHEDULE OF CONTRIBUTIONS
Safety Plan
Last 10 Years*
As of June 30, 2023
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 6/30/2020
Actuarial Cost Method Entry Age Normal Cost Method
Amortization Method Varies by date established and source. May be level dollar or level percent of pay and may include direct rate smoothing.
Remaining Amortization Periods Differs by employer rate plan but not more than 28 years Asset Valuation Method Market value of asset
Inflation 2.50%
Salary Increases Varies by category, entry age and service Discount Rate ** 7.00% (net of investment and administrative expenses) Mortality Derived using CalPERS Membership Date for all Funds. The post‐retirement mortality rates include 15 years of projected on‐going improvement using 90 percent of Scale MP 2016 published by the Society of Actuaries.
** From the CalPERS reports (Appendix A):
https://www.calpers.ca.gov/docs/forms‐publications/actuarial‐valuation‐section2‐miscellaneous‐2020.pdf https://www.calpers.ca.gov/docs/forms‐publications/actuarial‐valuation‐section2‐safety‐2020.pdf * Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown. 82 2020 2021 2022 2023
$ 676,869 $ 808,253 $ 858,085 $ 898,454 676,869 1,308,253 858,085 898,454 $ ‐ $ (500,000) $ ‐ $ ‐ $ 1,611,098 $ 1,724,360 $ 1,820,004 $ 2,210,811
42.01% 75.87% 47.15% 40.64%
83 NONMAJOR GOVERNMENTAL FUNDS
84 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.
85 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, 2023
Gas Tax Gas Tax RMRA
Public Safety
Grants
Park
Construction
Transportation
Impact Fees
ASSETS
Cash and investments $ 90,322 $ 280,919 $ 325,320 $ 49,452 $ 115,916 Accounts receivable 29,326 49,881 Loans receivable
Interest receivable 628 2,708 1,866 283 665 Total assets $ 120,276 $ 333,508 $ 327,186 $ 49,735 $ 116,581
LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND FUND BALANCES
Liabilities:
Accounts payable $ 3,300 $ ‐ $ ‐ $ ‐ $ 1,296 Accrued wages ‐
Due to funds
Total liabilities 3,300 ‐ ‐ ‐ 1,296 Deferred Inflows of Resources:
Unavailable revenue
Total deferred inflows of resources
Fund Balances:
Restricted 116,976 333,508 327,186 49,735 115,285 Unassigned
Total fund balances 116,976 333,508 327,186 49,735 115,285 Total liabilities, deferred inflows of resources, and
fund balances $ 120,276 $ 333,508 $ 327,186 $ 49,735 $ 116,581 Special Revenue Funds
86 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
$ 14,745 $ 28,936 $ 14,813 $ 148,517 $ 232,393 $ 216,076 $ 50,531
85 167 86 852 1,820 1,939 289 $ 14,830 $ 29,103 $ 14,899 $ 149,369 $ 234,213 $ 218,015 $ 50,820 $ 1,296 $ 1,296 $ 1,296 $ 1,296 $ 1,296 $ 1,296 $ 1,296 1,296 1,296 1,296 1,296 1,296 1,296 1,296 13,534 27,807 13,603 148,073 232,917 216,719 49,524 13,534 27,807 13,603 148,073 232,917 216,719 49,524 $ 14,830 $ 29,103 $ 14,899 $ 149,369 $ 234,213 $ 218,015 $ 50,820 87 CITY OF GROVER BEACH
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
June 30, 2023
Water
Development
Impact Fees
State Mandated
ADA
Subsidized
Senior
Transportation
Local
Transportation
CDBG Non
Entitlement
ASSETS
Cash and investments $ ‐ $ 10,078 $ 22,811 $ 1,779,897 $ ‐ Accounts receivable 249,302 Loans receivable
Interest receivable 185 131 10,211 Total assets $ 185 $ 10,078 $ 22,942 $ 1,790,108 $ 249,302
LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND FUND BALANCES
Liabilities:
Accounts payable $ 1,296 $ 50 $ ‐ $ ‐ $ 23,262 Accrued wages 67
Due to funds 197,945 Total liabilities 1,296 50 221,274 Deferred Inflows of Resources:
Unavailable revenue
Total deferred inflows of resources
Fund Balances:
Restricted ‐ 10,028 22,942 1,790,108 28,028 Unassigned (1,111)
Total fund balances (1,111) 10,028 22,942 1,790,108 28,028 Total liabilities, deferred inflows of resources, and
fund balances $ 185 $ 10,078 $ 22,942 $ 1,790,108 $ 249,302 Special Revenue Funds
88 Home Grant
Fund
Underground
Utilities
Capital
Projects Total
$ 122,500 $ 231,009 $ 237,584 $ 3,971,819 328,509
333,975 333,975 1,323 23,238
$ 456,475 $ 232,332 $ 237,584 $ 4,657,541 $ ‐ $ ‐ $ 237,584 $ 275,860 67 197,945
237,584 473,872
333,975 333,975
333,975 333,975
122,500 232,332 ‐ 3,850,805 (1,111)
122,500 232,332 3,849,694
$ 456,475 $ 232,332 $ 237,584 $ 4,657,541 Capital Projects Funds
89 CITY OF GROVER BEACH
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Fiscal Year Ended June 30, 2023
Gas Tax Gas Tax RMRA
Public Safety
Grants
Park
Construction
Transportation
Impact Fees
Revenues:
Intergovernmental $ 336,733 $ 284,660 $ 165,271 $ ‐ $ ‐ Charges for services ‐ ‐ ‐ 11,004 93,784 Use of money and property 2,564 7,517 5,352 815 1,379 Total revenues 339,297 292,177 170,623 11,819 95,163 Expenditures:
Public safety ‐ ‐ 47,053 ‐ ‐ Community development ‐ ‐ ‐ ‐ ‐ Public works 306,203 ‐ ‐ ‐ 2,232 Parks and recreation ‐ ‐ ‐ ‐ ‐ Capital outlay ‐ ‐ 18,415 ‐ ‐ Total expenditures 306,203 ‐ 65,468 ‐ 2,232 Excess of revenues over (under) expenditures 33,094 292,177 105,155 11,819 92,931 Other Financing Sources (Uses):
Transfers in ‐ ‐ ‐ ‐ ‐ Transfers out (85,621) (299,000) ‐ ‐ ‐ Total other financing sources (uses) (85,621) (299,000) ‐ ‐ ‐ Net change in fund balances (52,527) (6,823) 105,155 11,819 92,931 Fund balances ‐ July 1 169,503 340,331 222,031 37,916 22,354 Fund balances ‐ June 30 $ 116,976 $ 333,508 $ 327,186 $ 49,735 $ 115,285 Special Revenue Funds
90 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
$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 3,976 5,998 2,652 22,406 38,093 23,881 4,269 241 477 252 2,472 5,330 5,773 1,084 4,217 6,475 2,904 24,878 43,423 29,654 5,353 2,232 ‐ 2,232 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,232 ‐ 2,232 2,232 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,232 2,232 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,232 2,232 2,232 2,232 2,232 2,232 2,232 1,985 4,243 672 22,646 41,191 27,422 3,121 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (85,000) (121,898) (51,000) ‐ ‐ ‐ ‐ (85,000) (121,898) (51,000) 1,985 4,243 672 22,646 (43,809) (94,476) (47,879) 11,549 23,564 12,931 125,427 276,726 311,195 97,403 $ 13,534 $ 27,807 $ 13,603 $ 148,073 $ 232,917 $ 216,719 $ 49,524 91 CITY OF GROVER BEACH
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Fiscal Year Ended June 30, 2023
Water
Development
Impact Fees
State
Mandated
ADA
Subsidized
Senior
Transportation
Local
Transportation
CDBG Non
Entitlement
Revenues:
Intergovernmental $ ‐ $ ‐ $ ‐ $ 441,601 $ 239,462 Charges for services 33,015 5,515 Use of money and property 359 402 28,932 Total revenues 33,374 5,515 402 470,533 239,462 Expenditures:
Public safety
Community development 239,646 Public works 2,232 37,850 Parks and recreation
Capital outlay
Total expenditures 2,232 ‐ ‐ 37,850 239,646 Excess of revenues over (under) expenditures 31,142 5,515 402 432,683 (184) Other Financing Sources (Uses):
Transfers in
Transfers out (32,253) (6,000)
Total other financing sources (uses) (32,253) (6,000) ‐ ‐ Net change in fund balances (1,111) (485) 402 432,683 (184) Fund balances ‐ July 1 ‐ 10,513 22,540 1,357,425 28,212 Fund balances ‐ June 30 $ (1,111) $ 10,028 $ 22,942 $ 1,790,108 $ 28,028 Special Revenue Funds
92 Home Grant
Fund
Underground
Utilities
Capital
Projects Totals
$ ‐ $ ‐ $ ‐ 1,467,727 244,593
4,068 67,017
‐ 4,068 ‐ 1,779,337 51,517
239,646
355,213
4,464
915,162 933,577
‐ ‐ 915,162 1,584,417 ‐ 4,068 (915,162) 194,920 915,162 915,162
(680,772)
915,162 234,390
‐ 4,068 429,310
122,500 228,264 ‐ 3,420,384 $ 122,500 $ 232,332 $ ‐ $ 3,849,694 Capital Project Funds
93 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, 2023
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 365,695 $ 336,733 $ (28,962) Use of money and property 5,000 2,564 (2,436) Total revenues 370,695 339,297 (31,398) Expenditures:
Public works 309,450 306,203 3,247 Total expenditures 309,450 306,203 3,247 Excess of revenues over (under) expenditures 61,245 33,094 (34,645) Other Financing Sources (Uses):
Transfers out (185,008) (85,621) 99,387 Total other financing sources (uses) (185,008) (85,621) 99,387 Net change in fund balance $ (123,763) (52,527) $ 64,742 Fund balance ‐ July 1 169,503
Fund balance ‐ June 30 $ 116,976
94 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, 2023
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 328,788 $ 284,660 $ (44,128) Use of money and property 5,000 7,517 2,517 Total revenues 333,788 292,177 (41,611) Other Financing Sources (Uses):
Transfers out (299,000) (299,000)
Total other financing sources (uses) (299,000) (299,000) Net change in fund balance $ 34,788 (6,823) $ (41,611) Fund balance ‐ July 1 340,331
Fund balance ‐ June 30 $ 333,508
95 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, 2023
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 165,000 $ 165,271 $ 271 Use of money and property 5,000 5,352 352 Total revenues 170,000 170,623 623 Expenditures:
Public safety 60,000 47,053 12,947 Capital outlay 20,000 18,415 1,585 Total expenditures 80,000 65,468 14,532 Net change in fund balance $ 90,000 105,155 $ 15,155 Fund balance ‐ July 1 222,031
Fund balance ‐ June 30 $ 327,186
96 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, 2023
Final Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 10,500 $ 11,004 $ 504 Use of money and property 500 815 315 Total revenues 11,000 11,819 819 Expenditures:
Parks and recreation 9,000 ‐ 9,000 Total expenditures 9,000 ‐ 9,000 Excess of revenues over (under) expenditures 2,000 11,819 9,819 Other Financing Sources (Uses):
Transfers out (9,000) 9,000
Total other financing sources (uses) (9,000) 9,000 Net change in fund balance $ (7,000) 11,819 $ 18,819 Fund balance ‐ July 1 37,916
Fund balance ‐ June 30 $ 49,735
97 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, 2023
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 30,000 $ 93,784 $ 63,784 Use of money and property 1,300 1,379 79 Total revenues 31,300 95,163 63,863 Expenditures:
Public works 7,500 2,232 5,268 Total expenditures 7,500 2,232 5,268 Excess of revenues over (under) expenditures 23,800 92,931 69,131 Net change in fund balance $ 23,800 92,931 $ 69,131 Fund balance ‐ July 1 22,354
Fund balance ‐ June 30 $ 115,285
98 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, 2023
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 3,000 $ 3,976 $ 976 Use of money and property 150 241 91 Total revenues 3,150 4,217 1,067 Expenditures:
Public safety 7,500 2,232 5,268 Total expenditures 7,500 2,232 5,268 Net change in fund balance $ (4,350) 1,985 $ 6,335 Fund balance ‐ July 1 11,549
Fund balance ‐ June 30 $ 13,534
99 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, 2023
Final Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 3,200 $ 5,998 $ 2,798 Use of money and property 300 477 177 Total revenues 3,500 6,475 2,975 Expenditures:
General government 7,500 2,232 5,268 Total expenditures 7,500 2,232 5,268 Net change in fund balance $ (4,000) 4,243 $ 8,243 Fund balance ‐ July 1 23,564
Fund balance ‐ June 30 $ 27,807
100
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL
FIRE DEVELOPMENT IMPACT FEES
For the Fiscal Year Ended June 30, 2023
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 5,000 $ 2,652 $ (2,348) Use of money and property 150 252 102 Total revenues 5,150 2,904 (2,246) Expenditures:
Public safety 7,500 2,232 5,268 Total expenditures 7,500 2,232 5,268 Net change in fund balance $ (2,350) 672 $ 3,022 Fund balance ‐ July 1 12,931
Fund balance ‐ June 30 $ 13,603
101
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, 2023
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 10,000 $ 22,406 $ 12,406 Use of money and property 2,000 2,472 472 Total revenues 12,000 24,878 12,878 Expenditures:
Public works 7,500 2,232 5,268 Total expenditures 7,500 2,232 5,268 Net change in fund balance $ 4,500 22,646 $ 18,146 Fund balance ‐ July 1 125,427
Fund balance ‐ June 30 $ 148,073
102
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, 2023
Final Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 50,000 $ 38,093 $ (11,907) Use of money and property 5,000 5,330 330 Total revenues 55,000 43,423 (11,577) Expenditures:
Public works 7,500 2,232 5,268 Total expenditures 7,500 2,232 5,268 Excess of revenues over (under) expenditures 47,500 41,191 (6,309) Other Financing Sources (Uses):
Transfers out (85,000) (85,000) ‐ Total other financing sources (uses) (85,000) (85,000) ‐ Net change in fund balance $ (37,500) (43,809) $ (6,309) Fund balance ‐ July 1 276,726
Fund balance ‐ June 30 $ 232,917
103
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, 2023
Final Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 71,000 $ 23,881 $ (47,119) Use of money and property 8,000 5,773 (2,227) Total revenues 79,000 29,654 (49,346) Expenditures:
Parks and recreation 7,500 2,232 5,268 Total expenditures 7,500 2,232 5,268 Excess of revenues over (under) expenditures 71,500 27,422 (44,078) Other Financing Sources (Uses):
Transfers out (385,474) (121,898) 263,576 Total other financing sources (uses) (385,474) (121,898) 263,576 Net change in fund balance $ (313,974) (94,476) $ 219,498 Fund balance ‐ July 1 311,195
Fund balance ‐ June 30 $ 216,719
104
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, 2023
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 12,000 $ 4,269 $ (7,731) Use of money and property 1,500 1,084 (416) Total revenues 13,500 5,353 (8,147) Expenditures:
Parks and recreation 7,500 2,232 5,268 Total expenditures 7,500 2,232 5,268 Excess of revenues over (under) expenditures 6,000 3,121 (2,879) Other Financing Sources (Uses):
Transfers out (51,000) (51,000) ‐ Total other financing sources (uses) (51,000) (51,000) ‐ Net change in fund balance $ (45,000) (47,879) $ (2,879) Fund balance ‐ July 1 97,403
Fund balance ‐ June 30 $ 49,524
105
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, 2023
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 32,000 $ 33,015 $ 1,015 Use of money and property ‐ 359 359 Total revenues 32,000 33,374 1,374 Expenditures:
Public works 7,500 2,232 5,268 Total expenditures 7,500 2,232 5,268 Excess of revenues over (under) expenditures 24,500 31,142 6,642 Other Financing Sources (Uses):
Transfers out (32,000) (32,253) (253) Total other financing sources (uses) (32,000) (32,253) (253) Net change in fund balance $ (7,500) (1,111) $ 6,389 Fund balance ‐ July 1 ‐
Fund balance ‐ June 30 $ (1,111)
106
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, 2023
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 6,000 $ 5,515 $ (485) Total revenues 6,000 5,515 (485) Other Financing Sources (Uses):
Transfers out (6,000) (6,000)
Total other financing sources (uses) (6,000) (6,000) Net change in fund balance $ ‐ (485) $ (485) Fund balance ‐ July 1 10,513
Fund balance ‐ June 30 $ 10,028
107
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, 2023
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 5,000 $ ‐ $ (5,000) Use of money and property 402 402 Total revenues 5,000 402 (4,598) Expenditures:
Public works 1,000 ‐ 1,000 Total expenditures 1,000 ‐ 1,000 Excess of revenues over (under) expenditures 4,000 402 (3,598) Other Financing Sources (Uses):
Transfers out ‐ ‐ ‐ Total other financing sources (uses) ‐ ‐ ‐ Net change in fund balance $ 4,000 402 $ (3,598) Fund balance ‐ July 1 22,540
Fund balance ‐ June 30 $ 22,942
108
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, 2023
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 468,200 $ 441,601 $ (26,599) Use of money and property 2,000 28,932 26,932 Total revenues 470,200 470,533 333 Expenditures:
Public works 84,500 37,850 46,650 Total expenditures 84,500 37,850 46,650 Excess of revenues over (under) expenditures 385,700 432,683 46,983 Other Financing Sources (Uses):
Transfers out (160,000) ‐ 160,000 Total other financing sources (uses) (160,000) ‐ 160,000 Net change in fund balance $ 225,700 432,683 $ 206,983 Fund balance ‐ July 1 1,357,425
Fund balance ‐ June 30 $ 1,790,108
109
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, 2023
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ ‐ $ 239,462 $ 239,462 Total revenues ‐ 239,462 239,462 Expenditures:
Community development 239,646 (239,646) Total expenditures 239,646 (239,646) Excess of revenues over (under) expenditures ‐ (184) (184) Net change in fund balance $ ‐ (184) $ (184) Fund balance ‐ July 1 28,212
Fund balance ‐ June 30 $ 28,028
110
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, 2023
Final Budget Actual
Variance
Over/(Under)
Revenues:
Other $ ‐ $ ‐ $ ‐ Total revenues ‐ ‐ ‐ Net change in fund balance $ ‐ ‐ $ ‐ Fund balance ‐ July 1 122,500
Fund balance ‐ June 30 $ 122,500
111
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, 2023
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Use of money and property $ 4,000 $ 4,068 $ 68 Total revenues 4,000 4,068 68 Net change in fund balance $ 4,000 4,068 $ 68 Fund balance ‐ July 1 228,264
Fund balance ‐ June 30 $ 232,332
112
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, 2023
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ ‐ $ ‐ $ ‐ Total revenues ‐ ‐ ‐ Expenditures:
Capital outlay 4,437,226 915,162 3,522,064 Total expenditures 4,437,226 915,162 3,522,064 Excess of revenues over (under) expenditures (4,437,226) (915,162) 3,522,064 Other Financing Sources (Uses):
Transfers in 4,437,226 915,162 (3,522,064) Total other financing sources (uses) 4,437,226 915,162 (3,522,064) Net change in fund balance $ ‐ $ ‐ Fund balance ‐ July 1
Fund balance ‐ June 30 $ ‐
113
CITY OF GROVER BEACH
COMBINING STATEMENT OF FIDUCIARY NET POSITION
PRIVATE PURPOSE TRUST FUNDS
June 30, 2023
Housing
Successor
Agency
RDA Successor
Agency Total
ASSETS
Cash and investments $ 23,913 $ (11,284) $ 12,629 Cash and investments with fiscal agent 297,062 297,062 Land held for projects 380,000 380,000 Total assets 403,913 285,778 689,691
LIABILITIES
Accounts payable
Accrued interest payable 55,729 55,729 Unearned revenue 222,375 222,375 Noncurrent liabilites
Due within one year 150,000 150,000 Due in more than one year 2,554,869 2,554,869 Total Liabilities 2,982,973 2,982,973
NET POSITION
Restricted for:
Individuals, organizations, and other governments $ 403,913 $ (2,697,195) $ (2,293,282) 114
CITY OF GROVER BEACH
PRIVATE PURPOSE TRUST FUNDS
For the Fiscal Year Ended June 30, 2023
Housing
Successor Agency
RDA Successor
Agency Total
Additions:
Taxes $ ‐ $ 293,375 $ 293,375 Interest 9,861 9,861 Other ‐
Total additions ‐ 303,236 303,236 Deductions:
Community development 7,221 7,221 Interest expense 134,342 134,342 Total deductions ‐ 141,563 141,563 Change in net position ‐ 161,673 161,673 Total net position‐beginning 403,913 (2,858,868) (2,454,955) Total net position‐ending $ 403,913 $ (2,697,195) $ (2,293,282)
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION 115
CITY OF GROVER BEACH
CUSTODIAL FUNDS
June 30, 2023
Tourism
Marketing
District Tax
Fund
Building and
Planning
Fund
Deposit
Fund Total
ASSETS
Cash and investments $ 10,321 $ 107,187 $ 171,814 $ 289,323 Accounts Receivable ‐ Other $ 1,319 $ 1,319 Total assets 10,321 107,187 173,133 290,642
LIABILITIES
Accounts payable and other liabilities 29,818 29,818 Due to other governments 10,321 107,187 194,867 312,376 Total Liabilities 10,321 107,187 224,685 342,194
NET POSITION
Restricted for:
Individuals, organizations, and other
governments $ ‐ $ ‐ $ (51,552) $ (51,552)
COMBINING STATEMENT OF FIDUCIARY NET POSITION
116
CITY OF GROVER BEACH
CUSTODIAL FUNDS
For the Fiscal Year Ended June 30, 2023
Tourism
Marketing
District Tax
Fund
Building and
Planning
Fund
Deposit
Fund Total
Additions:
Taxes for other governments $ 110,805 $ ‐ $ ‐ $ 110,805 Security deposits 153,675 153,675
Building and planning deposits 108,226 108,226 Other 30,726 30,726
Total additions 110,805 108,226 184,401 403,432 Deductions:
Building and planning expense 125,662 125,662 Payments to other governments 109,401 109,401 Refunds 164,728 164,728
Other expense 5,986 5,986 Total deductions 109,401 125,662 170,714 405,777 Change in net position 1,404 (17,436) 13,687 (2,345) Total net position‐beginning (4,579) (33,062) (11,566) (49,207) Total net position‐ending $ (3,175) $ (50,498) $ 2,121 $ (51,552)
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION 117
CITY OF GROVER BEACH
SCHEDULE OF DEBT SERVICE COVERAGE
For the Fiscal Year Ended June 30, 2023
2023
Service charges $ 3,501,444
Other operating revenue 137,405
Total service charges 3,638,849
Investment income 118,037
Other income ‐
Total miscellaneous revenue 118,037
Total Revenue $ 3,756,886
Personnel costs 422,986
Supplies (1) 724,241
Lopez Contract O&M (2) 828,088
Lopez Dam Bonds ‐ 2011A Debt Service (2) (3) 83,500 Lopez SRF Loan Debt Service (2) 295,254
Lopez Capital Outlay (2) 88,300
Other Charges (1), (4) 252,846
2,695,215
25% Coverage Factor of Lopez 2011A Bonds (5) 20,875 Total Operations and Maintenance 2,716,090
Net Revenue Available for Debt Service $ 1,040,796
Debt service:
2020 Water Bond 279,878
Total debt service 279,878
Net Revenue after Debt Service
Calculated coverage 3.71874888
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
118
STATISTICAL
SECTION
119
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
2014 2015 2016 2017
Governmental Activities
Net investment in capital assets $ 16,199,940 $ 15,969,238 $ 12,890,591 $ 10,357,447 Restricted 1,666,256 2,346,071 14,200,615 11,338,614 Unrestricted 885,639 (5,072,493) (14,013,120) (11,773,429) Total governmental activities net position 18,751,835 13,242,816 13,078,086 9,922,632 Business‐type Activities
Net investment in capital assets $ 5,401,948 $ 5,214,650 $ 5,703,245 $ 5,601,488 Restricted
Unrestricted 6,669,924 6,400,614 5,734,800 5,486,860 Total business‐type activities net position $ 12,071,872 $ 11,615,264 $ 11,438,045 $ 11,088,348 Primary Government
Net investment in capital assets $ 21,601,888 $ 21,183,888 $ 18,593,836 $ 15,958,935 Restricted 1,666,256 2,346,071 14,200,615 11,338,614 Unrestricted 7,555,563 1,328,121 (8,278,320) (6,286,569) Total primary government net position $ 30,823,707 $ 24,858,080 $ 24,516,131 $ 21,010,980 Fiscal Year
120
2018 2019 2020 2021 2022 2023
$ 3,309,344 $ 17,844,806 $ 19,087,485 $ 19,441,210 $ (7,176,380) $ 12,052,420 4,335,595 16,443,580 12,464,114 9,082,474 6,224,776 6,644,643 (6,661,847) (35,569,175) (34,991,224) (33,038,276) (3,999,262) (22,980,844) 983,092 (1,280,789) (3,439,625) (4,514,592) (4,950,866) (4,283,781) $ 5,425,644 $ 5,312,360 $ 1,899,045 $ 6,673,989 $ 8,082,305 $ 7,817,262 5,068,837 5,716,976 11,058,092 7,521,866 8,124,079 6,500,613 $ 10,494,481 $ 11,029,336 $ 12,957,137 $ 14,195,855 $ 16,206,384 $ 14,317,875 $ 8,734,988 $ 23,157,166 $ 20,986,530 $ 26,115,199 $ 905,925 $ 19,869,682 4,335,595 16,443,580 12,464,114 9,082,474 6,224,776 6,644,643 (1,593,010) (29,852,199) (23,933,132) (25,516,410) 4,124,817 (16,480,231) $ 11,477,573 $ 9,748,547 $ 9,517,512 $ 9,681,263 $ 11,255,518 $ 10,034,094 Fiscal Year
121
2014 2015 2016 2017
General government $ 1,169,957 $ 1,516,480 $ 1,884,959 $ 2,086,579 Public safety 4,514,113 4,775,994 3,738,665 5,535,688 Community development 425,966 487,336 806,727 1,195,283 Public works 1,476,487 1,547,554 5,194,271 7,433,919 Parks and recreation 423,917 701,247 717,105 475,754 Total governmental activities 8,010,440 9,028,611 12,341,727 16,727,223 Water 2,639,329 2,595,771 3,814,432 2,724,944 Water conservation 42,421 159,739 126,950 92,307 Wastewater 1,933,447 1,684,728 1,591,627 2,594,299 Storm water
Building and planning
Total business‐type activities: 4,615,197 4,440,238 5,533,009 5,411,550 Total primary government expenses $ 12,625,637 $ 13,468,849 $ 17,874,736 $ 22,138,773 General government $ 202,839 $ 214,898 $ 523,119 $ 380,195 Public safety 120,492 139,906 127,024 131,546 Community development 278,829 443,144 Public works 145,633 209,789 698,187 588,912 Parks and recreation 287,332 346,798 326,693 200,647 572,259 758,249 1,474,983 1,874,270 1,106,217 799,651 1,425,586 1,489,982 Total governmental activities program
revenues $ 2,713,601 $ 2,912,435 $ 4,575,592 $ 4,665,552 Water 3,323,751 2,848,085 2,617,463 2,698,170 Water conservation 41,625 104,873 238,095 194,268 Wastewater 2,190,405 2,165,005 2,214,610 2,598,351 Storm water
Building and planning
Total business‐type activities program
revenues 5,555,781 5,117,963 5,070,168 5,490,789 Total primary government program
revenues $ 8,269,382 $ 8,030,398 $ 9,645,760 $ 10,156,341 Fiscal Year
Business‐type Activities:
Capital contributions and grants
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
122
2018 2019 2020 2021 2022 2023
$ 2,670,331 $ 2,716,640 $ 3,275,341 $ 4,363,505 $ 4,695,218 $ 4,657,513 6,490,947 6,171,995 7,580,648 7,385,514 7,977,222 7,826,482 679,727 611,340 1,064,355 698,932 976,070 851,204 9,986,270 7,859,731 7,994,179 5,961,342 7,821,460 7,100,166 482,567 537,448 517,919 373,201 606,330 603,660 20,309,842 17,897,154 20,432,442 18,782,494 22,076,300 21,039,025 3,589,286 2,857,203 2,900,305 3,181,371 3,149,314 5,389,559 26,131 9,658 13,278 9,265 11,291 19,282 2,763,509 1,147,410 1,142,702 1,297,102 1,348,332 1,150,078 6,378,926 4,014,271 4,056,285 4,487,738 4,508,937 6,558,919 $ 26,688,768 $ 21,911,425 $ 24,488,727 $ 23,270,232 $ 26,585,237 $ 27,597,944 $ 416,456 $ 681,253 $ 400,435 $ 721,381 $ 798,367 $ 995,944 153,464 213,377 224,084 46,924 58,587 59,895 149,698 86,368 149,400 187,500 197,365 185,000 774,174 574,020 639,556 218,552 241,138 355,512 259,066 245,015 261,915 57,443 194,199 203,498 652,324 804,496 2,919,414 1,405,720 4,045,051 1,862,592 205,034 1,792,844 1,737,261 639,160 1,131,438 437,101 $ 2,610,216 $ 4,397,373 $ 6,332,065 $ 3,276,680 $ 6,666,145 $ 4,099,542 3,290,282 3,532,917 3,973,531 4,311,419 3,906,986 3,638,849 49,651 22,418
2,781,150 1,358,119 1,263,722 1,272,571 1,306,389 1,327,978 6,121,083 4,913,454 5,237,253 5,583,990 5,213,375 4,966,827 $ 8,731,299 $ 9,310,827 $ 11,569,318 $ 8,860,670 $ 11,879,520 $ 9,066,369 Fiscal Year
123
2014 2015 2016 2017
Fiscal Year
Net revenue (expense)
Governmental activities $ 6,315,010 $ 9,429,292 $ 12,151,631 $ 15,644,290 Business‐type activitiesl activities (1,115,543) 415,046 341,382 888,137 Total primary government $ 5,199,467 $ 9,844,338 $ 12,493,013 $ 16,532,427 Taxes:
Secured and unsecured property taxes 3,825,049 3,968,869 4,478,834 4,614,075 Other taxes 2,584,155 2,742,187 3,135,658 3,378,521 Investment income (loss) 7,034 13,934 30,311 43,797 Other revenues 9,126 60,900 294,663 446,058 Extraordinary gain
Transfers 465,471 459,713 343,935 463,766 Total governmental activities 6,890,835 7,245,603 8,283,401 8,946,217 Investment income (loss) 8,244 9,476 12,249 34,830 Other revenues
Transfers (465,471) (459,713) (343,935) (463,766) Total business‐type activities (457,227) (450,237) (331,686) (428,936) Total primary government $ 6,433,608 $ 6,795,366 $ 7,951,715 $ 8,517,281 Governmental activities $ 575,825 $ (2,183,689) $ (3,868,230) $ (6,698,073) Business‐type activities 658,316 (865,283) (673,068) (1,317,073) Total primary government $ 1,234,141 $ (3,048,972) $ (4,541,298) $ (8,015,146)
CHANGE IN NET POSITION
GENERAL REVENUES AND OTHER CHANGES
IN NET POSITION
Governmental Activities
Business‐type Activities:
124
2018 2019 2020 2021 2022 2023
Fiscal Year
$ 15,286,938 $ 16,035,069 $ 14,100,377 $ 15,505,814 $ 15,410,155 $ 16,939,483 (2,106,812) (857,169) (1,180,968) (1,096,252) (704,438) 1,592,092 $ 13,180,126 $ 15,177,900 $ 12,919,409 $ 14,409,562 $ 14,705,717 $ 18,531,575 5,044,595 5,970,615 6,209,369 6,509,477 6,836,295 7,552,939 3,382,130 4,896,931 6,191,702 7,843,083 9,143,089 9,124,697 74,531 192,334 171,193 (22,612) (184,073) 336,714 13,875 90,956 19,476 59,549 384,506 101,928 410,323 502,499 (650,199) 41,350 (1,205,936) 490,290 8,925,454 11,653,335 11,941,541 14,430,847 14,973,881 17,606,568 26,149 86,155 96,634 49,547 48,536 193,873 134,269 51,619 ‐ (410,323) (502,499) 650,199 (41,350) 1,205,936 (490,290) (384,174) (416,344) 746,833 142,466 1,306,091 (296,417) $ 8,541,280 $ 11,236,991 $ 12,688,374 $ 14,573,313 $ 16,279,972 $ 17,310,151 $ (6,361,484) $ (4,381,734) $ (2,158,836) $ (1,074,967) $ (436,274) $ 667,085 1,722,638 440,825 1,927,801 1,238,718 2,010,529 (1,888,509) $ (4,638,846) $ (3,940,909) $ (231,035) $ 163,751 $ 1,574,255 $ (1,221,424) 125
CITY OF GROVER BEACH
FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2014 2015 2016 2017
GENERAL FUND
Nonspendable $ 1,612 $ 1,612 $ 1,612 $ 1,612 Unassigned 2,338,162 2,928,630 3,456,896 3,053,454 Total general fund $ 2,339,774 $ 2,930,242 $ 3,458,508 $ 3,055,066
ALL OTHER GOVERNMENTAL FUNDS
Restricted $ 1,666,256 $ 7,322,212 $ 14,049,871 $ 10,802,117 Unassigned (45,976) (40,997) (326) (107,570) Total all other governmental funds $ 1,620,280 $ 7,281,215 $ 14,049,545 $ 10,694,547 Fiscal Year
Effective June 30, 2011, the City of Grover Beach implemented GASB Statement No. 54 classifications of fund balance.
126
2018 2019 2020 2021 2022 2023
$ 1,612 $ 1,612 $ 86,115 $ 2,823 $ 1,612 $ 2,760 1,269,091 2,210,205 3,183,015 4,048,221 5,784,056 7,485,453 $ 1,270,703 $ 2,211,817 $ 3,269,130 $ 4,051,044 $ 5,785,668 $ 7,488,213 $ 19,066,870 $ 16,339,179 $ 12,195,614 $ 9,082,474 $ 15,536,693 $ 12,361,098 1,179,248 (378,497) (349,107) (322,696) (1,111) $ 20,246,118 $ 15,960,682 $ 11,846,507 $ 8,759,778 $ 15,536,693 $ 12,359,987 Fiscal Year
127
2014 2015 2016 2017
Taxes $ 6,409,204 $ 6,711,056 $ 7,614,492 $ 7,992,596 Licenses, permits, and fees 216,006 255,717 302,023 258,201 Intergovernmental 1,677,976 1,517,900 2,871,124 3,364,252 Charges for services 563,865 742,111 1,003,102 695,134 Fines and forfeitures 60,053 70,319 61,822 79,365 Use of money and property 172,643 250,021 315,926 314,460 Other 39,218 151,202 194,245 265,891 Total revenues 9,138,965 9,698,326 12,362,734 12,969,899 General government 1,129,692 1,385,147 1,759,005 1,951,745 Public safety 4,470,611 4,808,341 5,005,977 5,337,278 Community development 373,609 428,979 746,748 1,131,505 Public works 1,148,494 1,347,199 1,514,746 1,665,054 Parks and recreation 392,651 391,954 413,671 438,981 Capital outlay 681,382 895,621 4,239,849 6,043,779 Debt service:
Principal 33,689 22,673 22,893 133,130 Interest 3,172 2,947 193,530 450,633 Total expenditures 8,233,300 9,282,861 13,896,419 17,152,105 Excess of revenues over (under)
expenditures 905,665 415,465 (1,533,685) (4,182,206) Long‐term debt issued
Lease liability (as lease)
Transfers in 520,189 508,012 549,308 576,979 Transfers out (54,718) (48,299) (205,373) (113,213) Bond proceeds 5,376,225 8,509,358
Total other financing sources (uses) 465,471 5,835,938 8,853,293 463,766 Net change in fund balances $ 1,371,136 $ 6,251,403 $ 7,319,608 $(3,718,440) Debt service as a percentage of
non‐capital expenditures 0.48% 0.31% 1.67% 3.62%
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year
CHANGES IN FUND BALANCES OF GOVERNMENTAL
REVENUES
EXPENDITURES
OTHER FINANCING SOURCES (USES)
128
2018 2019 2020 2021 2022 2023
$ 8,426,725 $10,867,546 $ 12,401,071 $ 14,352,559 $ 15,979,383 $ 16,677,637 295,736 430,005 406,479 335,682 351,466 424,554 852,357 2,597,339 4,656,675 2,044,880 5,176,489 2,299,693 1,124,635 1,127,114 1,070,362 779,821 970,860 1,197,700 71,626 62,378 57,198 40,845 47,823 42,857 328,910 433,845 294,560 103,952 (45,691) 473,135 25,358 29,981 17,400 28,500 488,132 100,244 11,125,347 15,548,208 18,903,745 17,686,239 22,968,462 21,215,820 2,518,969 2,589,635 3,056,601 4,210,209 4,443,393 4,517,231 5,738,932 5,671,913 6,749,585 7,235,622 7,592,483 7,856,406 608,668 566,312 967,603 706,733 949,997 904,966 1,906,684 6,375,483 6,426,259 4,615,693 7,011,955 5,706,596 441,286 462,319 420,650 335,923 550,091 555,034 7,813,816 2,213,161 1,842,128 1,088,752 2,707,198 1,600,781 360,169 467,695 814,627 842,171 852,838 1,045,202 589,631 1,050,787 1,032,955 997,301 971,370 1,338,668 19,978,155 19,397,305 21,310,408 20,032,404 25,079,325 23,524,884 (8,852,808) (3,849,097) (2,406,663) (2,346,165) (2,110,863) (2,309,064) 16,209,693 434,614
371,147
484,104 540,483 571,605 1,302,405 3,231,799 1,558,569 (73,781) (37,984) (1,221,804) (1,261,055) (4,437,735) (1,068,279) 11,457,191
16,620,016 937,113 (650,199) 41,350 10,622,402 834,903 $ 7,767,208 $ (2,911,984) $ (3,056,862) $ (2,304,815) $ 8,511,539 $ (1,474,161)
5.13% 8.84% 9.49% 9.71% 8.35% 11.04%
Fiscal Year
129
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal
Year Property Sales & Use Cannabis
Transient
Occupancy
Franchise
Fees Other Total
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 2023 7,552,939 5,882,949 1,198,037 924,162 713,394 406,155 $ 16,677,636 TAX REVENUE BY SOURCE ‐ GENERAL FUND
‐
2 4
6 8
10 12
14 16
18 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
MILLIONS
Property Sales & Use Cannabis Transient Occupancy Franchise Fees Other 130
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year Secured Unsecured SBE Nonunitary Net Total AV % Change 2014 1,279,956,046 38,338,700 369,633 1,318,664,379 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% 2023 2,060,810,502 27,901,941 388,172 2,089,100,615 6.46% 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 2013‐14 to FY 2022‐23 Combined Tax Rolls HDL, Coren & Cone FY 2013‐14 to FY 2022‐23
NET TAXABLE ASSESSED VALUE HISTORY
0 200
400
600
800
1000
1200
1400
1600
1800
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
MILLIONS
Fiscal Year Secured Unsecured SBE Nonunitary
131
2014 2015 2016 2017
Residential $ 1,075,424,353 $ 1,155,793,567 $ 1,222,920,374 $ 1,291,868,396 Commercial 129,403,170 133,744,656 136,713,661 142,779,798 Industrial 43,925,036 44,165,492 35,828,814 36,762,963 Government Owned 23,154 23,258 23,722 24,082 Dry Farm
Institutional 1,514,274 1,810,146 1,551,535 1,539,460 Irrigated 1,138,890 1,231,983 1,256,596 1,275,757 Miscellaneous 2,376,989 2,234,368 2,606,272 2,776,708 Recreational 1,024,622 1,029,268 1,044,460 1,060,383 Vacant 25,125,558 26,362,489 27,008,185 29,467,206 1,279,956,046 1,366,395,227 1,428,953,619 1,507,554,753 369,633 350,890 340,461 307,339 38,338,700 34,940,002 36,070,896 40,916,971 $ 1,318,664,379 $ 1,401,686,119 $ 1,465,364,976 $ 1,548,779,063
0.18510 0.18390 0.18532 0.18530
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 2013‐14 to FY 2022‐23 Combined Tax Rolls HDL, Coren & Cone FY 2013‐14 to FY 2022‐23
Secured
Unknown
Total Secured
Fiscal Year
CITY OF GROVER BEACH
ASSESSED VALUE OF TAXABLE PROPERTY
Last Ten Fiscal Years
Category
Unsecured
Totals
Total Direct Rate
A) Exempt values are not included in Total.
SBE Nonunitary
132
2018 2019 2020 2021 2022 2023
$ 1,367,724,526 $ 1,445,030,947 $ 1,500,964,842 $ 1,568,642,884 $ 1,655,549,609 $ 1,772,551,906 149,072,791 147,306,313 149,800,008 158,850,295 163,479,302 169,592,187 37,867,319 69,391,476 68,420,094 71,395,036 74,970,268 79,062,188 24,562 25,053 26,332 26,857
2,330,851 2,377,466
1,625,318 1,805,612 2,235,079 1,648,802 1,665,882 1,699,198 1,451,248 1,480,272 1,509,876 1,540,073 1,556,026 1,587,145 2,819,803 3,235,053 4,067,641 4,135,414 3,413,905 3,471,921 1,082,022 1,103,657 1,119,771 1,142,162 903,223 921,285 28,078,810 22,205,498 41,105,924 43,482,466 33,109,531 31,897,815 2,497,485 2,271,637
1,589,746,399 1,691,583,881 1,774,051,571 1,855,486,235 1,934,674,078 2,060,810,502 311,781 295,068 295,699 290,500 285,642 388,172 37,312,380 39,079,692 42,307,282 45,766,485 27,407,309 27,901,941 $ 1,627,370,560 $ 1,730,958,641 $ 1,816,654,552 $ 1,901,543,220 $ 1,962,367,029 $ 2,089,100,615
0.18547 0.18536 0.18494 0.18514 0.18526 0.18540
Fiscal Year
133
2014 2015 2016 2017
1.00000 1.00000 1.00000 1.00000
Cuesta Community College 2014 A & A1 0.00000 0.00000 0.01925 0.01925 Grover Beach Road 2014 Series A & B 0.00000 0.00000 0.02400 0.03431 Lopez Dam Retrofit 2011 Ref 2000 0.00992 0.00992 0.00982 0.00882 Lucia Mar Unified 0.03994 0.04094 0.04094 0.03994
State Water Bond 0.00400 0.00400 0.00374 0.00400
1.05386 1.05486 1.09775 1.10632
0.18408 0.18362 0.18423 0.18253
0.18510 0.18390 0.18532 0.18500
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 2013‐14 to FY 2022‐23
CITY OF GROVER BEACH
DIRECT AND OVERLAPPING PROPERTY TAX RATES
Last Ten Fiscal Years
Fiscal Year
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 a Data Source: San Luis Obispo County Assessor FY 2013‐14 to FY 2022‐23 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
134
2018 2019 2020 2021 2022 2023
1.00000 1.00000 1.00000 1.00000 1.00000 1.00000
0.01925 0.01925 0.01925 0.01925 0.01925 0.01925
0.05135 0.08500 0.08500 0.08500 0.08500 0.09500
0.00732 0.00489 0.00489 0.00600 0.00600 0.00600
0.08194 0.08094 0.07234 0.05749 0.05878 0.03950
0.00400 0.00400 0.00400 0.00400 0.00400 0.00400
1.16386 1.19408 1.18548 1.17174 1.17303 1.16375
0.18223 0.18214 0.18174 0.18129 0.18223 0.18194
0.18547 0.18536 0.18494 0.18514 0.18526 0.18540
Fiscal Year
135
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
Safeway Realty LLC Commercial $ 13,805,705 1 0.66% Searidge LP Residential 11,842,000 2 0.57%
Siyaram LLC Commercial 11,575,167 3 0.55%
California Fine Wire Company Industrial 6,592,869 4 0.32% Grover Beach Ramona Garden
Apartments Residential 6,500,000 5 0.31%
Vision To Life LLC Residential 5,705,169 6 0.27% Manfred G Freutel Trust Residential 5,393,392 7 0.26% James A Cashin Trust Et Al Residential 4,761,309 8 0.23% Behrooz Zarrabian Trust Commercial 4,686,064 9 0.22% Philip G Korte Trust Residential 4,460,204 10 0.21% Top Ten Total $ 75,321,879 3.60%
City Total $ 2,089,100,615
Unitary Tax Roll
HDL, Coren & Cone FY 2013‐14 & FY 2022‐23
PRINCIPAL PROPERTY TAXPAYERS
2023
Data Source: San Luis Obispo County Assessor FY 2013‐14 to FY 2022‐23 Combined Tax Rolls and the SBE Non 136
Taxable Assessed
Value Rank
Percent of Total
City Taxable
Assessed Value
4,647,869 10 0.35%
$ 4,647,869 0.35%
$ 1,318,664,379
2014
137
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year
Taxes Levied for the
Fiscal Year Amount Percentage of Levy
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% 2023 3,955,026 3,955,026 100.00% 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. 138
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year City Supplemental
State of
California
County of San
Luis Obispo Total Rate
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%
2023 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
139
CITY OF GROVER BEACH
Last Ten Fiscal Years
(in thousands of dollars)
2014 2015 2016 2017
Eating and Drinking Places $ 32,655 $ 36,908 $ 43,476 $ 44,113 Auto Dealers and Supplies 29,829 32,276 30,325 29,694
Other Retail Stores 24,469 16,906 17,250 13,557
All Other Outlets 26,976 28,165 33,477 31,236
Total $ 113,930 $ 114,256 $ 124,528 $ 118,600 Source: California Municipal Statistics
TAXABLE SALES BY CATEGORY
Source: MuniServices
Fiscal Year
140
2018 2019 2020 2021 2022 2023
$ 43,560 $ 47,219 $ 46,209 $ 49,853 $ 52,076 $ 50,781 11,235 32,582 9,588 11,334 10,311 9,467
30,545 33,571 43,583 54,953 50,802 43,300
36,245 32,579 54,369 47,025 57,519 71,874
$ 121,585 $ 145,951 $ 153,749 $ 163,165 $ 170,708 $ 175,422 Fiscal Year
141
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal
Year
Financed
Purchases
Capital
Leases
Subscription
Liability
State
Loan
General
Obligation
Bonds
Financed
Purchases
Water
Revenue
Bonds
Total Primary
Government
Outstanding
Debt to
Assessed
Value
Debt per
Capita
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 42,790,597 2.25% 3,259.49$ 2023 313,905 226,718 87,898 37,223,345 3,918,000 41,769,866 2.00% 3,350.43$
RATIOS OF OUTSTANDING DEBT BY TYPE
Governmental Activities Business‐Type Activities
142
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
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 1.81% 12,707 2,790.01 2023 37,223,345 2,671,338 34,552,007 1.65% 12,467 2,771.48
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
143
CITY OF GROVER BEACH
For the Fiscal Year Ended June 30, 2023
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 $ 5,490,000 18.322% $ 1,005,878 San Luis Obispo County Community College District 156,300,000 3.105% 4,853,115 Lucia Mar Unified School District 149,359,378 11.402% 17,029,956 City of Grover Beach 37,851,866 100.000% 37,851,866 (1) Total Direct and Overlapping Tax and Assessment Debt 60,740,815 Overlapping General Fund Debt:
San Luis Obispo County Certificates of Participation 84,246,776 3.118% 2,626,814 San Luis Obispo County Pension Obligations 26,295,037 3.118% 819,879 Lucia Mar Unified School District General Fund Obligations 14,985,000 11.402% 1,708,590 City of Grover Beach General Fund Obligations 558,726 100.000% 558,726 (2) Total Overlapping General Fund Debt 5,714,009 Overlapping Tax Increment Debt (Successor Agency): 2,675,000 100.000% 2,675,000 Total Direct Debt 38,410,592
Total Overlapping Debt 30,719,232
Combined Total Debt $ 69,129,824 (3)
Ratios to FY 2022‐23 Assessed Valuation:
Direct Debt ($37,851,866) 1.81%
Total Direct and Overlapping Tax and Assessment Debt 2.91% Total Direct Debt ($38,410,592) 1.84%
Combined Total Debt 3.31%
Ratio to Redevelopment Incremental Valuation ($286,629,401):
Total Overlapping Tax Increment Debt 0.93%
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. 144
CITY OF GROVER BEACH
Last Ten Fiscal Years
Assessed value $ 2,089,100,615
Debt limit (15% of assessed value) 313,365,092 Debt applicable to limit
$ 313,365,092
Fiscal Year Debt Limit
Debt Applicable
to Limit
Legal Debt
Margin
Debt as
Percentage of
Limit
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%
2023 313,365,092 313,365,092 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
145
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year Population
Personal
Income
Per Capita
Personal
Income
Unemployment
Rate Median Age
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 2023 12,467 478,002 38,341 2.0% 39.8 Demographic Data is totaled from Census Block Groups that overlap the City's boundaries.
HDL, Coren & Cone FY 2013‐14 to FY 2022‐23
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. 146
CITY OF GROVER BEACH
Last Ten Fiscal Years
Function 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 General government 15 15 15 15 17 17 17 17 19 19 Public safety 29 29 29 29 32 32 34 34 37 30 Community development 3 3 3 3 5 5 5 5 5 5 Public works 13 13 16 17 15 16 16 16 16 16 Parks and recreation 3 3 3 3 3 3 3 3 3 3 Total 63 63 66 67 72 73 75 75 80 73 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
147
CITY OF GROVER BEACH
Last Ten Fiscal Years
Function/Program 2014 2015 2016 2017
General Government:
Number of business licenses 1,325 1,390 1,445 1,392 Number of recruitments 9 2 12 Police:
Physical arrests 748 770 799 827 Traffic citations 1,387 887 1,361 1,212 Public Works:
Miles of streets resurfaced 0.46 1.26 5.65 Water customer accounts 4,736 4,764 4,760 4,816 Acre feet of water consumed 1,349 1,252 1,209 1,250 Community Development:
Building permits issued 271 339 404 275 Parks and Recreation:
Number of class admissions 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
148
2018 2019 2020 2021 2022 2023
1,510 1,379 1,374 1,421 1,434 1,469 11 14 13 8 16 32 585 505 413 694 681 598 743 964 761 897 783 676
0.41 0.97 1.90 3.35 3.80 2.44 4,844 4,832 4,960 4,983 5,277 5,298 1,220 1,182 1,114 1,173 1,137 1,022 326 276 361 297 340 317 1,133 1,020 944 179 782 1,049 Fiscal Year
149
CITY OF GROVER BEACH
Last Ten Fiscal Years
Function/Program 2014 2015 2016 2017 2018
Police:
Stations 1 1 1 1 1 Patrol Units 6 6 6 6 6 Public Works:
Miles of streets 33.21 33.34 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 5,169 5,248 5,191 5,256 5,254 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 5,030 5,109 5,052 5,117 5,115 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 C which collects the fees and remits to the Sanitation District.
Fiscal Year
150
2019 2020 2021 2022 2023
1 1 1 1 1 6 6 6 6 6
33.34 33.34 33.34 33.34 33.34
20 20 48 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
5,184 5,258 5,270 5,277 5,298
4,500 4,500 4,500 4,500 4,500
35 35 35.33 35.33 35.33
5,045 5,119 5,120 5,138 5,199
Fiscal Year
151
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Attachment 2
Agenda Item No. 10
CITY COUNCIL STAFF REPORT
TO: Honorable Mayor and City Council DATE: January 22, 2024 FROM: Matthew Bronson, City Manager
PREPARED BY: Bryan Millard, Police Commander
John Peters, Chief of Police
SUBJECT: Annual Military Equipment Report per CA Assembly Bill No. 481
RECOMMENDATION
Receive and file the annual Military Equipment Report per CA Assembly Bill No. 481 and Adopt the Resolution Authorizing the Continuation of Ordinance #22-01 and the Purchase of Additional Unmanned Aerial Systems (Drones) and Patrol Rifles in 2024.
BACKGROUND
On September 30, 2021, Assembly Bill 481 (AB 481) was codified in Government Code sections 7070 through 7075 and required the governing body of a law enforcement agency to adopt a “military equipment use” policy no later than May 1, 2022. The Police Department complied with AB 481 in policy development, holding a community meeting and making the policy documents available on their website prior to the Council adopting the policy via ordinance #22-01 on March 14, 2022.
AB 481 also requires law enforcement agencies to present an annual report to their governing body on the use of the equipment, any complaint(s) or concern(s) regarding the use of the equipment, results of any internal audits on the use of the equipment, the annual costs for the equipment, the quantity possessed (in parenthesis) by the agency and the intention to purchase additional equipment in the following year.
Staff reviewed department records and determined there were no complaints or concerns raised regarding the use of the equipment in 2023. Staff’s internal audit of the equipment use determined there were no violations of the Grover Beach Police Department (GBPD) Policy #707 or any other departmental policy. The bullet points below highlight the use of the equipment and the costs associated with the use of the equipment.
Use of Military Equipment:
• Unmanned Aerial Systems (Drones) (12) were used a total of 72 times for field operations resulting in the arrest of offenders, locating stolen property, and fireworks enforcement during the 4th of July.
• Unmanned Aerial Systems were used a total of 10 times for the training of law enforcement personnel.
• The Armored Vehicle (1) was used a total of 26 times; 17 for training of law enforcement personnel, 5 for community presentations, 4 field deployments. • The Mobile Command Vehicle (1) was used a total of 12 times; 6 for community presentations, 2 for training of law enforcement personnel, 4 field deployments.
Staff Report: Annual Military Equipment Use Report Page 2 January 22, 2024
• 40mm Launchers (7), were deployed 0 times in the field and were only fired in the training of law enforcement personnel. 40mm rounds and Bean Bags rounds were only used in the training of law enforcement personnel.
• Patrol Rifles (6) were deployed 4 times in the field during high-risk vehicle stops and other law enforcement operations, but never fired, and were additionally deployed in the training of law enforcement personnel.
• Distraction Devices were only used in the training of law enforcement personnel. • Tear Gas was only used in the training of law enforcement personnel. • Military Surplus Generator was not deployed in 2023.
Costs Associated with the Use of Military Equipment:
• Unmanned Aerial Systems are generally low-cost items to operate and maintain. The department had $1,067.29 in annual operating costs.
• The Armored Vehicle had $452.64 in annual fuel costs and $400 in annual maintenance costs.
• The Mobile Command Vehicle had $278.57 in annual fuel costs and $300 in annual maintenance costs.
• 40mm Launchers and Bean Bag Shotguns had no annual costs. The 40mm training rounds annual cost was $0 (did not need to replenish rounds in 2023) while the Bean Shotgun training rounds annual cost was $1,864.81.
• Patrol Rifles had no annual costs, although the training round annual cost was $6,146.13. • The Distraction Devices, Tear Gas and Surplus Generator had an annual cost of $1,452.59.
Staff has reviewed the 2024 equipment needs for the Police Department and determined there is a need to purchase more items of equipment that fall under the Military Equipment Use Policy.
Funding for the purchase of additional and replacement UAS equipment (Drones) is included in the FY 2023-24 Police Department operating budget. The Police Department currently uses 12 drones, and with the purchase of new drones, some current drones may be taken out of service as they reach the end of their use cycle. Funding for the purchase of additional patrol rifles and 40 mm launchers will utilize grant funding that has been received by the Police Department. Below is the list of equipment the Police Department desires to purchase under this policy.
Drones
• DJI Mavic Mini 4 Pro (Successor to DJI Mavic Mini)
1. Cost: $1,150
2. Quantity: 2
3. Description: Miniature UAS that can record video with approximately 42 minutes of flight time
4. Purpose: Additional drones needed to equip new pilots that will be added to the drone team.
• DJI Mavic 3 T (Successor to DJI Dual Enterprise Advanced)
1. Cost: $6,709
2. Quantity: 2
3. Description: UAS that has color and infrared recording camera in addition to a detachable speaker and light. Approximately 46 minutes of flight time.
4. Purpose: Will replace current mid-size drones that are “end of life” Staff Report: Annual Military Equipment Use Report Page 2 January 22, 2024
• DJI Avata
1. Cost: $2,453
2. Quantity: 2
3. Description: Miniature UAS that can record video from a firstperson perspective with enhanced flight controls and approximately 18 minutes of flight time.
4. Purpose: Will enhance search capabilities of UAS team • Brinc Lemur 2 (Successor to Brinc Lemur S)
1. Cost: $14,779
2. Quantity: 1
3. Description: Medium size UAS used in tactical situations with the ability for two-way communications and glass breakage with advanced flight controls.
4. Purpose: Will replace Lemur S and provide the UAS team with advanced tactical capabilities during high-risk operations.
Other Equipment
• Colt M4 .556 Patrol Rifle
1. Cost: $1,300
2. Quantity: 26
3. Description: Gun that is fired from shoulder level, having a long spiral grooved barrel intended to make bullets spin and thereby have greater accuracy over a long distance
4. Purpose: New rifles are needed to replace existing 6 rifles at end of service life and equip new patrol fleet and officers. • 40mm Launcher
1. Cost: $850
2. Quantity: 4
3. Description: Single shot launcher that fires standard 40mm less lethal ammunition
4. Purpose: Additional Launchers needed to equip new patrol vehicles.
FISCAL IMPACT
The fiscal impact of the new equipment is estimated to be approximately $72,600 in calendar year 2024 if the resolution is approved. This fiscal impact for FY 2023-24 is estimated to be $48,606 and for FY 2024-25 it is estimated to be $23,994. The total fiscal impact is already budgeted in the Police Department budget for both fiscal years.
Staff Report: Annual Military Equipment Use Report Page 2 January 22, 2024
ALTERNATIVES
The Council has the following alternatives to consider:
1. Receive and file the annual Military Equipment Report per CA Assembly Bill No. 481 and Adopt the Resolution Authorizing the Continuation of Ordinance #22-01 and the Purchase of Additional Unmanned Aerial Systems (Drones) and Patrol Rifles in 2023; or
2. Do not adopt the Resolution and do not Receive the Report; or
3. Provide alternative direction to staff.
PUBLIC NOTIFICATION
The agenda was posted in accordance with the Brown Act. In compliance with AB 481, this staff report, resolution and updated GBPD Policy #707 were published, in draft form, on the Police Department’s website at least 30 days prior to the Council meeting. Staff also conducted one community meeting on January 18, 2024, prior to the Council meeting to discuss these documents and the Military Equipment Use program with concerned community members.
Attachments
1. Resolution No. 23- XX
2. Draft GBPD Policy #707
Attachment 1
RESOLUTION NO. 24-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GROVER BEACH, CALIFORNIA, RECEIVING THE 2023 ANNUAL MILITARY EQUIPMENT USE
REPORT, AUTHORIZING THE PURCHASE OF NEW AND REPLACEMENT UNMANNED AERIAL SYSTEMS, PATROL RIFLES, AND 40MM LAUNCHERS AND UPDATING THE POLICE DEPARTMENT’S MILITARY EQUIPMENT USE POLICY AS REQUIRED BY AB 481
WHEREAS, Assembly Bill 481 (AB 481), codified in Government Code sections 7070 through 7075 requires a law enforcement agency to present an annual report to their governing body on the use of the equipment, any complaint(s) or concern(s) regarding the use of the equipment, results of any internal audits on the use of the equipment, and the annual costs for the approved equipment during the previous year; and
WHEREAS, the Police Department conducted an internal audit of the use of military equipment during 2023 and found no policy violations and the Police Department did not receive any complaints or concerns regarding the use of the equipment; and WHEREAS, AB 481 requires a law enforcement agency to obtain approval from their governing body, prior to the agency funding, purchasing or acquiring additional military equipment and the Police Department desires to purchase five replacement unmanned aerial systems, twenty-six replacement and new patrol rifles and four new 40mm launchers for patrol vehicles; and
WHEREAS, the unmanned arial systems, patrol rifles and 40mm launchers listed in the staff report are to be purchased utilizing funding that is already available in the approved Police Department budget.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Grover Beach does hereby accept the annual military equipment use report and authorizes the Police Department to purchase additional and replacement unmanned aerial systems, patrol rifles and 40mm launchers for 2024 and approve the update to the Police Department’s Military Equipment Use Policy.
On motion by ___________, second by ____________, and on the following roll call vote, to wit:
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 22nd day of January, 2024. ** D R A F T **
___________________________
KAREN BRIGHT, MAYOR
ATTEST:
______________________________
WENDI SIMS, CITY CLERK
Copyright Lexipol, LLC 2023/12/19, All Rights Reserved.
Published with permission by Grover Beach Police
Department
***DRAFT*** Military Equipment - 1
Grover Beach Police Department
Grover Beach PD Policy Manual
Military Equipment
707.1 PURPOSE
This policy establishes guidelines for the acquisition, funding, use and reporting of "military equipment", as the term is defined in Government Code section 7070. This policy is provided to fulfill the obligations set forth in Assembly Bill No. 481. These obligations include but are not limited to seeking approval on specific items deemed to be military equipment and requirements related to compliance, annual reporting, cataloging, and complaints regarding these items. 707.2 POLICY
It is the policy of the Grover Beach Police Department that there are legally enforceable safeguards, including transparency, oversight, and accountability measures in place to protect the public's welfare, safety, civil rights, and civil liberties before military equipment is funded, acquired, or used.
707.3 PHILOSOPHY
The acquisition of military equipment and its deployment in our communities may impact the public's safety and welfare. The public has a right to know about any funding, acquisition, or use of military equipment by local government officials, as well as a right to participate in any government agency's decision to fund, acquire, or use such equipment. Decisions regarding whether and how military equipment is funded, acquired, or used should give strong consideration to the public's welfare, safety, civil rights, and civil liberties, and should be based on meaningful public input. 707.4 PROCEDURE
A. DEFINITIONS
1. Governing Body – The elected entity that oversees the Grover Beach Police Department
2. Military Equipment – Any of a wide variety of items as defined by California Government Code section 7070, subsections (c)(1) through (c)(16).
B. GENERAL
1. The Department shall obtain approval of the governing body annually prior to engaging in any of the following activities:
a. Requesting military equipment made available pursuant to Section 2576a of Title 10 of the United States Code.
Policy
707
Attachment 2
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Grover Beach PD Policy Manual
Military Equipment
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***DRAFT*** Military Equipment - 2
b. Seeking funds for military equipment including, but not limited to, applying for a grant, soliciting or accepting private, local, state, or federal funds, in-kind donations, or other donations or transfers.
c. Acquiring military equipment either permanently or temporarily, including by borrowing or leasing.
d. Collaborating with another law enforcement agency in the deployment or other use of military equipment within the territorial jurisdiction of the governing body. e. Using any new or existing military equipment for a purpose, in a manner, or by a person not previously approved by the governing body pursuant to general order. f. Soliciting or responding to a proposal for, or entering into an agreement with, any other person or entity to seek funds for, apply to receive, acquire, use, or collaborate in the use of, military equipment.
2. In seeking the approval of the governing body, the Department shall submit a proposed military equipment use policy, or subsequent amendments, to the City Council and the public via the law enforcement agency's internet website at least 30 days prior to any public hearing concerning the military equipment at issue.
C. MILITARY EQUIPMENT USE CONSIDERATIONS
1. The military equipment acquired and authorized by the Department is:
a. Necessary because there is no reasonable alternative that can achieve the same objective of officer and civilian safety.
b. Reasonably cost effective compared to available alternatives that can achieve the same objective of officer and civilian safety.
2. Military equipment shall only be used by a Department employee only after applicable training, including any course required by the Commission on Peace Officer Standards and Training, has been completed, unless exigent circumstances arise.
D. MILITARY EQUIPMENT REPORTING CONSIDERATIONS
1. The Department shall submit an annual military equipment report to the Governing Body that addresses each type of military equipment possessed by the Department.
2. The Department shall also make each annual military equipment report publicly available on its internet website for as long as the military equipment is available for use.
3. The annual military equipment report shall, at a minimum, include the following information for the immediately preceding calendar year for each type of military equipment:
a. A summary of how the military equipment was used and the purpose of its use. b. A summary of any complaints or concerns received concerning the military equipment.
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***DRAFT*** Military Equipment - 3
c. The results of any internal audits, any information about violations of the military equipment use policy, and any actions taken in response. d. The total annual cost for each type of military equipment, including acquisition, personnel, training, transportation, maintenance, storage, upgrade, and other ongoing costs, and from what source funds will be provided for the military equipment in the calendar year following submission of the annual military equipment report. e. The quantity possessed for each type of military equipment. f. If GBPD intends to acquire additional military equipment in the next year, the quantity sought for each type of military equipment.
g. Within 30 days of submitting and publicly releasing an annual military equipment report, GBPD shall hold at least one well-publicized and conveniently located community engagement meeting, at which the general public may discuss and ask questions regarding the annual military equipment report and GBPD's funding, acquisition, or use of military equipment. This shall occur as a part of GBPD's presentation to the governing body.
E. CATALOGING OF MILITARY USE EQUIPMENT
All military use equipment kept and maintained by the Grover Beach Police Department shall be cataloged in a way which addresses each of the following requirements:
1. The manufacturers description of the equipment.
2. The capabilities of the equipment.
3. The purposes and authorized uses for which the Department proposes to use the equipment.
4. The expected lifespan of the equipment.
5. The fiscal impact of the equipment, both initially and for on-going maintenance.
6. The quantity of the equipment, whether maintained or sought.
F. COMPLIANCE
1. The Operations Commander will ensure that all Department members comply with this policy. The Operations Commander will conduct an annual audit with the assistance of the Support Services Commander. The Chief of Police or designee will be notified of any policy violations and, if needed, the violation(s) will be referred to the Internal Affairs Division and handled in accordance with Policy 1014. All instances of non-compliance will be reported to City Council via the annual military equipment report.
2. Any member of the public can register a questions or concern regarding military use equipment by contacting the Grover Beach Police Department via email at [email protected] response to the question or concern shall be completed by the Department in a timely manner.
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***DRAFT*** Military Equipment - 4
3. Any member of the public can submit a complaint to any member of the Department and in any form (i.e. in person, telephone, email, etc.). Once the complaint is received, it shall be routed to the Internal Affairs Division in accordance with Policy 1014 (Personnel Complaints).
G. COORDINATION WITH OTHER JURISDICTIONS
The Grover Beach Police Department participates in the San Luis Obispo County Regional Special Weapons and Tactics (SWAT) team and works closely with other local, county, state, and federal law enforcement partners. In planned or exigent circumstances, and with the approval of the Chief of Police or their designee, military equipment may be deployed by these law enforcement partners to promote the safety and security of Grover Beach community members. The Chief of Police or their designee will provide information during the annual report on the use of military equipment within the city limits of Grover Beach by other law enforcement partners during Grover Beach Police Department operational incidents.
H. FUNDING
The Department shall seek council approval for military equipment, including, but not limited to, applying for a grant, soliciting or accepting private, local, state, or federal funds, in-kind donations, or other donations or transfers.
1. The Department has authority to apply for funding prior to obtaining council approval in the case of exigent circumstances. The Department shall obtain council approval as soon as practicable.
707.5 LIST OF MILITARY USE EQUIPMENT
(a) Unmanned Aerial Systems (UAS)
(a) Description, quantity, capabilities, and purchase cost of current UAS (a) DJI Mavic Mini
(a)
(b)
Cost: $500 each
Quantity: 7
(c) Description: Miniature UAS that can record video with approximately 25 minutes of flight time
(b) DJI Dual Enterprise Advanced
(a) Cost: $5,500
(b) Quantity: 2
(c) Description: UAS that has color and infrared recording camera in addition to a detachable speaker and light. Approximately 30 minutes of flight time.
(c) DJI M30T
(a) Quantity: 1
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***DRAFT*** Military Equipment - 5
(b) Cost: $18,464
(c) Description: UAS that has color and infrared recording camera in addition to a detachable speaker and light. Approximately 45 minutes of flight time.
(d) Autel EVO II
(a) Cost: $6,999
(b) Quantity: 1
(c) Description: Medium size UAS used for crime scene & accident scene 4D modeling
(e) Brinc Lemur S
(a) Cost: $17,594
(b) Quantity: 1
(c) Description: Medium size UAS used in tactical situations with the ability for two-way communications and glass breakage
(f) DJI Avata
(a) Cost: $2453.37
(b) Quantity: 2
(c) Description: Miniature UAS that can record video from a first-person perspective with enhanced flight controls and approximately 18 minutes of flight time.
(g) DJI Mini 4 Pro
(a) Cost: $1150
(b) Quantity: 2
(c) Description: Miniature UAS that can record video with approximately 42 minutes of flight time. (This UAS is a successor to the DJI Mini) (h) DJI Mavic 3 T
(a) Cost: $6709.86
(b) Quantity: 2
(c) Description: Medium size UAS that has color and infrared recording camera in addition to a detachable speaker and light. Approximately 46 minutes of flight time. (This UAS is a successor to the DJI Dual Enterprise Advanced)
(i) Brinc Lemur 2
(a) Cost: 14,779.80
(b) Quantity: 1
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***DRAFT*** Military Equipment - 6
(c) Description: Medium size UAS used in tactical situations with the ability for two-way communications and glass breakage with advanced flight controls.
(b) Purpose: To be used for aerial views of major crimes scenes, accident scenes, missing person searches, natural disaster management, SWAT or tactical missions, interior and exterior searches
(c) Authorized Use: Only assigned and trained UAS Pilots are authorized to operate GBPD UAS systems. All GBPD Pilots are certified by the FAA. (d) Expected Life Span: 3-5 years
(e) Fiscal Impact: Annual maintenance and battery replacement is approximately $2500
(f) Training: All GBPD UAS operators are licensed by the Federal Aviation Administration for UAS operations. Additionally, each operator must complete the GBPD training course.
(b) Armored Vehicles
1. Description, quantity, capabilities, and purchase cost (a) 2008 Lenco Bearcat
1. Cost: $180,000
2. Quantity: 1
3. Description: Armored vehicle that seats 6-8 personnel with an open floor plan that allows rescue of injured personnel or community members. The armor can stop various projectiles providing great safety to the officers and community.
2. Purpose: To be used in response to critical incidents to enhance safety of the community, officers, and to improve scene containment and assist in resolving critical incidents.
3. Authorized Use: The use of the armored vehicle is limited to GBPD staff members that have received training in the use and operation of the vehicle.
Deployments of the vehicle are to be authorized by a Commander or the Chief of Police.
4. Lifespan: Estimated at 20 years
5. Fiscal Impact: Annual Maintenance of approximately $2500
6. Training: All drivers/operators shall attend training in vehicle operations and practical driving instruction.
(c) 40mm Launchers and Rounds, Bean Bags
1. Description, quantity, capabilities, and purchase cost (a) Penn arms, 40mm single shot launcher
(a) Cost: $850
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(b) Quantity: 10
(c) Description: Single shot launcher that fires standard 40mm less lethal ammunition
(b) Penn arms, 40mm multi launcher
1. Cost: $2720
2. Quantity: 1
3. Description: Multiple shot launcher that fires standard 40mm less lethal ammunition
(c) 40mm rounds, CTS 4504
1. Cost: $1,057
2. Quantity: 120
3. Description: Foam projectile shot from a 40mm launcher (d) Bean Bag Rounds, Accusox Brand
1. Cost: $1,200
2. Quantity: 400
3. Description: Kevlar/Cotton sock type material filled with lead pellets
2. Purpose: To limit escalation of conflict where employment of lethal force is prohibited or undesirable
3. Authorized Use: Situations for which the launchers/bean bags may be used may include, but are not limited to:
(a) Self-destructive, dangerous, and/or combative behavior (b) Riot/crowd control and civil unrest
(c) Circumstances where a tactical advantage can be obtained (d) Potentially vicious animals
(e) Training exercised or approved demonstrations
4. Training: Sworn members using 40mm less lethal munitions are trained in their use by POST Certified instructors
5. Lifespan: 15 years
6. Fiscal Impact: Annual maintenance is estimated to be $100 annually (d) Rifles
1. Description, quantity, capabilities, and purchase cost (a) Colt M-4 5.56 Cal.
(a) Cost: $1300
(b) Quantity: 26
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***DRAFT*** Military Equipment - 8
(c) Description: Gun that are fired from shoulder level, having a long spiral grooved barrel intended to make bullets spin and thereby have greater accuracy over a long distance
(b) Colt M-16 A2.223 Cal.
1. Cost: $1000
2. Quantity: 2
3. Description: Gun that are fired from shoulder level, having a long spiral grooved barrel intended to make bullets spin and thereby have greater accuracy over a long distance
(c) Accuracy International.308 sniper rifle
1. Cost: $4,600
2. Quantity: 1
3. Description: Gun that are fired from shoulder level, having a long spiral grooved barrel intended to make bullets spin and thereby have greater accuracy over a long distance
2. Purpose: To be used as precision weapons to address a threat with more precision and/or greater distances than a handgun
3. Authorized Use: Use is limited to GBPD officers that are POST certified and trained in rifle use
4. Lifespan: 10-15 years
5. Fiscal Impact: Annual maintenance for the rifle is approximately $100
6. Training: Prior to using a rifle, officers must be trained by POST instructors and must pass an annual qualification.
(e) Distraction Devices
1. Description, quantity, capabilities, and purchase cost (a) Defense Tech 15 GM Low Roll
1. Cost: $50/each
2. Quantity: 6
3. Description: Distraction device that delivers a loud "bang" and flashing light
2. Purpose: A distraction device is commonly used when trying to distract dangerous suspects during emergency situations such as hostage calls, search warrants, and violent crimes. These devices use atmospheric over-pressure and brilliant white light to temporarily distract for a tactical advantage.
3. Authorized Use: Distraction devices are only to be used by trained operators.
Use is covered by GBPD policy. These devices are commonly used in highrisk situations commonly handled by a SWAT team.
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***DRAFT*** Military Equipment - 9
4. Training: Prior to use, officers must attend and pass training provided by a POST certified instructor.
5. Lifespan: Until used.
6. Fiscal Impact: No annual maintenance.
(f) Tear Gas
1. Description, quantity, capabilities, and purchase cost (a) Defense Tech Riot Control Discharge Grenade, OC
1. Cost: $35/each
2. Quantity: 6
3. Description: Delivers large plumes of smoke and OC agent (b) Defense Tech Riot Control Discharge Grenade, CS Smoke
1. Cost: $25/each
2. Quantity: 4
3. Description: Delivers large plumes of smoke and CS agent (c) Defense Tech Triple Chaser Riot Control Discharge Grenade, CS
1. Cost: $44/each
2. Quantity: 2
3. Description: Delivers large plumes of CS agent
2. Purpose: To limit the escalation of conflict where employment of lethal force of prohibited or undesirable.
3. Authorized Use: Only officers trained in the use of chemical agents by a POST certified trainer are authorized to deploy chemical agents.
4. Training: Sworn members using chemical agents are to attend a POST certified training prior to use.
5. Lifespan: 5 years from manufacturing date
6. Fiscal Impact: No annual maintenance.
(g) Mobile Command Vehicles
1. (a) 2021 LDV Command Vehicle (To be acquired in 2022)
1. Cost: $372,000
2. Quantity: 1
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2. Purpose: To be used as a mobile command post for large incidents, crime scenes, community events, emergencies, and tactical situations
3. Authorized Use: Only officers trained the operation of the mobile command vehicle may drive/operate the vehicle.
4. Lifespan:
(a) 2021 LDV MCV: 20 years
5. Fiscal Impact: Annual Maintenance of $1000
6. Training: Drivers/Operators of the MCV shall have approved GBPD training and appropriate State of California drivers license.
(h) Military Surplus Generator
(a) Description, quantity, capabilities, and purchase cost (a) 2010 IPTHR Utility Trailer with Generator
1. Cost: No cost
2. Quantity: 1
3. Description: Portable generator used to create electric power (b) Purpose: To be used during situations requiring electric power. (c) Authorized Use: Users are limited to those that have been provided department training on the use and setup of the equipment.
(d) Training: Training on the use and operation is provided by staff of the GBPD who are trained in the operation of the equipment.
(e) Lifespan: 10 years
(f) Fiscal Impact: None
Grover Beach Police Department Military Equipment (AB 481) 2024
MILITARY USE EQUIPMENT
1. Unmanned Aerial Systems (UAS)
a. Description, quantity, capabilities, and purchase cost of current UAS i. DJI Mavic Mini
1. Cost: $500
2. Quantity: 7
3. Description: Miniature UAS that can record video with approximately 25 minutes of flight time.
ii. DJI Dual Enterprise Advanced
1. Cost: $5,500
2. Quantity: 2
3. Description: UAS that has color and infrared recording camera in addition to a detachable speaker and light. Approximately 30 minutes of flight time.
iii. DJI M30T
1. Cost: $18,464
2. Quantity: 1
3. Description: UAS that has color and infrared recording camera in addition to a detachable speaker and light. Approximately 45 minutes of flight time.
iv. Autel EVO II
1. Cost: $6,999
2. Quantity: 1
3. Description: Medium size UAS used for crime scene & accident scene 4D modeling
v. Brinc Lemur S
1. Cost: $17,594
2. Quantity: 1
3. Description: Medium size UAS used in tactical situations with the ability for two-way communications and glass breakage
vi. DJI Avata
1. Cost: $2453.37
2. Quantity: 2 (To be purchased in 2024)
3. Description: Miniature UAS that can record video from a first-person perspective with enhanced flight controls and approximately 18 minutes of flight time.
vii. DJI Mini 4 Pro
1. Cost: $1150
2. Quantity: 2 (To be purchased in 2024)
3. Description: Miniature UAS that can record video with approximately 42 minutes of flight time. (This UAS is a successor to the DJI Mini) viii. DJI Mavic 3 T
1. Cost: $6709.86
2. Quantity: 2 (To be purchased in 2024)
3. Description: Medium size UAS that has color and infrared recording camera in addition to a detachable speaker and light. Approximately 46 minutes of flight time. (This UAS is a successor to the DJI Dual Enterprise Advanced)
ix. Brinc Lemur 2
1. Cost: 14,779.80
2. Quantity: 1 (To be purchased in 2024)
3. Description: Medium size UAS used in tactical situations with the ability for two-way communications and glass breakage with advanced flight controls. (This UAS is a successor to the Brinc Lemur S) b. Purpose: To be used for aerial views of major crimes scenes, accident scenes, missing person searches, natural disaster management, SWAT or tactical missions, interior and exterior searches
c. Authorized Use: Only assigned and trained UAS Pilots are authorized to operate GBPD UAS systems. All GBPD Pilots are certified by the FAA.
d. Expected Life Span: 3-5 years
e. Fiscal Impact: Annual maintenance and battery replacement is approximately $2500 f. Training: All GBPD UAS operators are licensed by the Federal Aviation Administration for UAS operations. Additionally, each operator must complete the GBPD training course.
2. Armored Vehicles
a. Description, quantity, capabilities, and purchase cost i. Lenco Bearcat
1. Cost: $180,000
2. Quantity: 1
3. Description: Armored vehicle that seats 6-8 personnel with an open floor plan that allows rescue of injured personnel or community members. The armor can stop various projectiles providing great safety to the officers and community.
b. Purpose: To be used in response to critical incidents to enhance safety of the community, officers, and to improve scene containment and assist in resolving critical incidents. c. Authorized Use: The use of the armored vehicle is limited to GBPD staff members that have received training in the use and operation of the vehicle. Deployments of the vehicle are to be authorized by a Commander or the Chief of Police. d. Lifespan: Estimated at 20 years
e. Fiscal Impact: Annual Maintenance of approximately $2500 f. Training: All drivers/operators shall attend training in vehicle operations and practical driving instruction.
3. 40mm Launchers and Rounds, Bean Bags
a. Description, quantity, capabilities, and purchase cost i. Penn arms, 40mm single shot launcher
1. Cost: $850
2. Quantity: 6 (+ 4 to be purchased in 2024)
3. Description: Single shot launcher that fires standard 40mm less lethal ammunition
ii. Penn arms, 40mm multi launcher
1. Cost: $2720
2. Quantity: 1
3. Description: Multiple shot launcher that fires standard 40mm less lethal ammunition
iii. 40mm rounds, CTS 4504
1. Cost: $1,057
2. Quantity: 120
3. Description: Foam projectile shot from a 40mm launcher iv. Bean Bag Rounds, Accusox Brand
1. Cost: $1,200
2. Quantity: 400
3. Description: Kevlar/Cotton sock type material filled with lead pellets b. Purpose: To limit escalation of conflict where employment of lethal force is prohibited or undesirable
c. Authorized Use: Situations for which the launchers/bean bags may be used may include, but are not limited to:
i. Self-destructive, dangerous, and/or combative behavior ii. Riot/crowd control and civil unrest
iii. Circumstances where a tactical advantage can be obtained iv. Potentially vicious animals
v. Training exercised or approved demonstrations
d. Training: Sworn members using 40mm less lethal munitions are trained in their use by POST Certified instructors
e. Lifespan: 15 years
f. Fiscal Impact: Annual maintenance is estimated to be $100 annually
4. Rifles
a. Description, quantity, capabilities, and purchase cost i. Colt M-4 5.56 Cal.
1. Cost: $1300
2. Quantity: 9 (+17 to be purchased in 2024)
3. Description: Gun that are fired from shoulder level, having a long spiral grooved barrel intended to make bullets spin and thereby have greater accuracy over a long distance
ii. Colt M-16 A2 .223 Cal.
1. Cost: $1000
2. Quantity: 2
3. Description: Gun that are fired from shoulder level, having a long spiral grooved barrel intended to make bullets spin and thereby have greater accuracy over a long distance
iii. Accuracy International .308 sniper rifle
1. Cost: $9,900
2. Quantity: 1
3. Description: Gun that are fired from shoulder level, having a long spiral grooved barrel intended to make bullets spin and thereby have greater accuracy over a long distance
b. Purpose: To be used as precision weapons to address a threat with more precision and/or greater distances than a handgun
c. Authorized Use: Use is limited to GBPD officers that are POST certified and trained in rifle use
d. Lifespan: 10-15 years
e. Fiscal Impact: Annual maintenance for the rifle is approximately $100 f. Training: Prior to using a rifle, officers must be trained by POST instructors and must pass an annual qualification.
5. Distraction Devices
a. Description, quantity, capabilities, and purchase cost i. Defense Tech 15 GM Low Roll
1. Cost: $50/each
2. Quantity: 6
3. Description: Distraction device that delivers a loud “bang” and flashing light
b. Purpose: A distraction device is commonly used when trying to distract dangerous suspects during emergency situations such as hostage calls, search warrants, and violent crimes.
These devices use atmospheric over-pressure and brilliant white light to temporarily distract for a tactical advantage.
c. Authorized Use: Distraction devices are only to be used by trained operators. Use is covered by GBPD policy. These devices are commonly used in high-risk situations commonly handled by a SWAT team.
d. Training: Prior to use, officers must attend and pass training provided by a POST certified instructor.
e. Lifespan: Until used.
f. Fiscal Impact: No annual maintenance.
6. Tear Gas
a. Description, quantity, capabilities, and purchase cost i. Defense Tech Riot Control Discharge Grenade, OC
1. Cost: $35/each
2. Quantity: 6
3. Description: Delivers large plumes of smoke and OC agent ii. Defense Tech Riot Control Discharge Grenade, CS Smoke
1. Cost: $25/each
2. Quantity: 4
3. Description: Delivers large plumes of smoke and CS agent iii. Defense Tech Triple Chaser Riot Control Discharge Grenade, CS
1. Cost: $44/each
2. Quantity: 2
3. Description: Delivers large plumes of CS agent
b. Purpose: To limit the escalation of conflict where employment of lethal force of prohibited or undesirable.
c. Authorized Use: Only officers trained in the use of chemical agents by a POST certified trainer are authorized to deploy chemical agents.
d. Training: Sworn members using chemical agents are to attend a POST certified training prior to use.
e. Lifespan: 5 years from manufacturing date.
f. Fiscal Impact: No annual maintenance.
7. Mobile Command Vehicles
a. Description, quantity, capabilities, and purchase cost i. 2021 LDV Command Vehicle
1. Cost: $330,000
2. Quantity: 1
b. Purpose: To be used as a mobile command post for large incidents, crime scenes, community events, emergencies, and tactical situations
c. Authorized Use: Only officers trained the operation of the mobile command vehicle may drive/operate the vehicle.
d. Lifespan:
i. 2021 LDV MCV: 20 years
e. Fiscal Impact: Annual Maintenance of $1000
f. Training: Drivers/Operators of the MCV shall have approved GBPD training and appropriate State of California drivers license.
8. Military Surplus Generator
a. Description, quantity, capabilities, and purchase cost i. 2010 IPTHR Utility Trailer with Generator
1. Cost: No cost
2. Quantity: 1
3. Description: Portable generator used to create electric power and food preparation when needed in certain emergency situations b. Purpose: To be used during situations requiring electric power and food preparation. c. Authorized Use: Users are limited to those that have been provided department training on the use and setup of the equipment.
d. Training: Training on the use and operation is provided by staff of the GBPD who are trained in the operation of the equipment.
e. Lifespan: 10 years
f. Fiscal Impact: None
Agenda Item No. 11
CITY COUNCIL STAFF REPORT
TO: Honorable Mayor and City Council DATE: January 22, 2024 FROM: Matthew Bronson, City Manager
PREPARED BY: Karla Mattocks, Human Resources Officer
SUBJECT: Resolution to Establish the Job Classification of Community Services Coordinator and Remove Job Classifications of Recreation Coordinator and Public Works Maintenance Specialist.
RECOMMENDATION
Adopt the Resolution to establish the job classification of Community Services Coordinator and remove classifications of Recreation Coordinator and Maintenance Specialist.
BACKGROUND
The City of Grover Beach recently brought the operations of the Parks and Recreation Department under the administration of the City Manager’s Office as the Community Services Program with direct oversight by the Assistant City Manager, pursuant to recommendations made by the City’s recent Organizational Assessment. The position of Parks and Recreation Program Director was converted to Community Services Supervisor on July 20, 2023. Minor changes are now being recommended to convert the position of Recreation Coordinator to Community Services Coordinator to better align the title and duties with this program. The Community Services Coordinator will report to the Community Services Supervisor. No changes are being made to the salary schedule for the retitled position.
In addition, the Maintenance Specialist position within the Public Works Department has recently been vacated and is recommended to be removed as there is no longer a business need for this separate position as the duties lie within the scope of the Maintenance Worker I job classification.
The department has need for more flexibility among the maintenance staff and is currently underfilling the Maintenance Specialist position with a Maintenance Worker I. Converting the Maintenance Specialist position to a budgeted Maintenance Worker I will produce cost savings and will provide additional bandwidth within the department.
These changes were discussed with and supported by representatives of the Service Employees International Union, Local 620.
FISCAL IMPACT
There is an estimated cost savings of converting the Maintenance Specialist position to Maintenance Worker I of $10,976 for the remainder of FY 2023-24 and $21,951 annually.
Staff Report: Community Services Coordinator and Maintenance Positions Changes Page 2 January 22, 2024
ALTERNATIVES
The Council has the following alternatives to consider:
1. Adopt the Resolution adding the job classification of Community Services Coordinator and removing the job classifications of Recreation Coordinator and Maintenance Specialist; or
2. Provide alternate direction to staff.
PUBLIC NOTIFICATION
The agenda was posted in accordance with the Brown Act.
Attachments
1. Resolution No. 24- Resolution adding the job classification of Community Services Coordinator, removing the job classifications of Recreation Coordinator and Maintenance Specialist.,
Exhibit A – Job Classification Community Services Coordinator Attachment 1
RESOLUTION NO. 24-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GROVER BEACH,
CALIFORNIA, ADDING THE JOB CLASSIFICATION OF COMMUNITY
SERVICES COORDINATOR, REMOVING THE JOB CLASSIFICATIONS OF RECREATION COORDINATOR AND MAINTENANCE SPECIALIST.
WHEREAS, the City of Grover Beach recently brought the Parks and Recreation Department under the administration of the City Manager’s Office as the Community Services Program, changes are now being implemented to convert the position of Recreation Coordinator to Community Services Coordinator to better align the title and duties with this program.
WHEREAS, the Maintenance Specialist position within the Public Works Department has recently been vacated and there is no longer a business need for this separate job classification, Maintenance Specialist is being removed and converted to a budgeted Maintenance Worker I position.
NOW, THERFORE, BE IT RESOLVED that the City Council of the City of Grover Beach, California, does hereby:
Adopt the Resolution to establish the job classification of Community Services Coordinator and remove classifications of Recreation Coordinator and Maintenance Specialist.
On motion by Council Member _____, seconded by Council Member ____, and on the following roll-call vote, to wit:
AYES: Council Members –
NOES: Council Members –
ABSENT: Council Members –
ABSTAIN: Council Members –
RECUSED: Council Members –
the foregoing Resolution was PASSED, APPROVED, and ADOPTED at a regular meeting of the City Council of the City of Grover Beach, California this 22nd day of January 2024.
KAREN BRIGHT, MAYOR
Attest:
WENDI B. SIMS, CITY CLERK
FLSA: NON-EXEMPT Exhibit A
CITY OF GROVER BEACH
COMMUNITY SERVICES COORDINATOR
DEFINITION:
Under general supervision, organizes, plans, and implements assigned recreational programs and events, including recreation classes, youth camps, senior programs, and special events; assists with the training and supervision of volunteer, seasonal, temporary, contract, and/or part-time personnel; performs other related duties as required.
DISTINGUISHING CHARACTERISTICS:
The Community Services Coordinator is the journey level class providing general guidance to one or more City recreation-related programs and activities involving children, teens, adults, and seniors. This class is distinguished from the next higher classification of Community Services Supervisor in that the latter has overall responsibility for the Community Services Division and acts as a lead for special events.
SUPERVISION RECEIVED/EXERCISED:
Receives general supervision from the Community Services Supervisor. Exercises functional or technical supervision over volunteer, seasonal, temporary, contract, and/or part-time personnel.
ESSENTIAL FUNCTIONS: (include but are not limited to the following) • Organizes, plans, and implements assigned recreational programs, such as youth camps, senior programs, special events and special classes; assists with the hiring, training and supervision of volunteer, seasonal, temporary, contract, and/or part-time personnel. • Coordinates, develops, and implements community engagement and recreation programs; oversees classes, workshops, and activities for participants in recreation programs and co-sponsored programs;, includingattendance, and staffing levels.
• Designs and creates marketing and promotional information, including flyers, brochures, press releases, presentations and social media posts; creates and updates program event binders. • Purchases supplies for program activities; delivers and transports program supplies, tools, and other items required for events and activities.
Class specifications are only intended to present a descriptive summary of the range of duties and responsibilities associated with specified positions. Therefore, specifications may not include all duties performed by individuals within a classification.
In addition, specifications are intended to outline the minimum qualifications necessary for entry into the class and do not necessarily convey the qualifications of incumbents within the position.
RECREATION COORDINATOR