CITY OF GUADALUPE MEASURE N2020
3 YEAR TRANSACTIONS AND USE TAX BUDGET ESTIMATE
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Industry Group Actuals Projection % Projection % Projection % Autos & Transportation 53,995 214,422 297% 215,622 0.6% 215,622 0.0% Building & Construction 19,204 97,665 409% 98,065 0.4% 100,065 2.0% Business & Industry 25,366 114,083 350% 116,483 2.1% 119,983 3.0% Food & Drugs 10,475 41,522 296% 42,322 1.9% 43,122 1.9% Fuel & Service Stations 19,300 101,814 428% 102,114 0.3% 104,114 2.0% General Consumer Goods 22,988 90,742 295% 91,042 0.3% 91,942 1.0% Restaurants & Hotels 6,688 22,615 238% 23,015 1.8% 23,715 3.0% Transfers & Unidentified 1,390 7,038 406% 7,038 0.0% 7,038 0.0% Total 159,405 689,901 333% 695,701 0.8% 705,601 1.4%
Administration Cost (710) (3,204) (3,970) (4,022)
Total 158,695 686,697 333% 691,731 0.7% 701,579 1.4%
With Accrual 158,695 686,697 333% 691,731 0.7% 701,579 1.4% *Estimate is on an accrual basis (allocations for sales through June) Note: HdL’s March 2022 Consensus Forecast was used to develop budget estimates based on local and statewide results, as well as regional & national economic outlooks. Growth factors consider the pandemic rebound, inflationary pressures, geopolitical impacts and workforce constraints.
Measure N 1% district tax became effective 4/1/21 after Measure X .25% district tax ended 3/31/21.
FY 2020-21: Reflects partial year of Measure N; Wayfair/AB147 implementation as of 3Q20; adjusts for tax deferral programs and delayed payments.
CONFIDENTIAL INFORMATION - DO NOT COPY OR DISTRIBUTE WITHOUT AUTHORIZATION 4/25/2022 10:19 AM HdL · 909.861.4335 · www.hdlcompanies.com Prepared: 4/25/22 By: trv
$280,932,158 $304,733,077 $321,125,218 $338,190,853 $356,390,974 $238,116,918 $261,917,837 $278,309,978 $295,375,613 $313,575,734 $4,600,098 $4,646,607 $5,464,043 $5,836,325 $6,271,515
$18,085,392 $10,175,436 $11,111,256 $12,199,013 $12,950,678 $1,115,429 $1,570,097 $490,336 $164,783 $0
$261,917,837 $278,309,978 $295,375,613 $313,575,734 $332,797,926 $42,688,213 $42,688,213 $42,688,213 $42,688,213 $42,688,213 $0 $0 $0 $0 $0
$127,027 $127,027 $127,027 $127,027 $127,027
$0 $0 $0 $0 $0
$304,733,077 $321,125,218 $338,190,853 $356,390,974 $375,613,166
8.47% 5.38% 5.31% 5.38% 5.39%
$3,047,331 $3,211,252 $3,381,909 $3,563,910 $3,756,132
$427,735 $450,743 $474,697 $500,244 $527,225
$$ $$$
$0 $0 $0 $0 $0
$427,735 $450,743 $474,697 $500,244 $527,225
$412,764 $434,967 $458,083 $482,735 $508,772
$14,971 $15,776 $16,614 $17,509 $18,453
$$ $$$
Rev from Taxable Val* $427,735 $450,743 $474,697 $500,244 $527,225 $9,413 $9,413 $9,413 $9,413 $9,413
-$5,667 -$5,966 -$6,276 -$6,607 -$6,957
2022-23 2023-24 2024-25 2025-26 2026-27
$555,652,453 $564,198,068 $596,954,864 $631,681,971 $668,936,532 $518,423,502 $526,969,117 $559,725,913 $594,453,020 $631,707,581 $10,024,530 $9,685,331 $10,924,357 $11,673,004 $12,550,840 -$3,283,454 $20,374,134 $22,360,634 $24,596,090 $26,112,325 $1,804,539 $2,697,331 $1,442,116 $985,468 $304,480
$526,969,117 $559,725,913 $594,453,020 $631,707,581 $670,675,227 $25,145,540 $25,145,540 $25,145,540 $25,145,540 $25,145,540 $12,008,411 $12,008,411 $12,008,411 $12,008,411 $12,008,411 $75,000 $75,000 $75,000 $75,000 $75,000
$564,198,068 $596,954,864 $631,681,971 $668,936,532 $707,904,178
1.54% 5.81% 5.82% 5.90% 5.83%
$926,676 $940,947 $995,616 $1,053,561 $1,115,721
$14,271 $54,669 $57,945 $62,160 $65,047
VLFAA Estimate $940,947 $995,616 $1,053,561 $1,115,721 $1,180,767 NOTES:
● The revenue projection assumes 100% payment of taxes. Delinquency is not considered in the projection; however, rates of between 1% and 2.5% are typical. ● Estimated Assessor Prop 8 Adjustments: Prop 8 reductions in value are TEMPORARY reductions applied by the assessor that recognize the fact that the current market value of a property has fallen below its trended (Prop 13) assessed value. For 2022-23 and later, properties with prior Prop 8 reductions are not included in the CPI increase, they are projected flat until either the Assessor begins to recapture value as the economy improves and median sale prices begin to increase, they are further reduced, or they sell and are reset per Prop 13. ● CPI of Non Prop 8 Parcels is calculated at the following rates: 2022-23 @ 2.000%; 2023-24 @ 2.000%; 2024-25 @ 2.000%; 2025-26 @ 2.000%; 2026-27 @ 2.000%; ● Prop 8 restoration adjustments are based on projected median SFR home price growth. For this projection the following median year-to-year percentage changes are used: 2023-24: 11.4%; 2024-25: 12.1%; 2025-26: 12.7%; 2026-27: 12.7%
● Transfer of Ownership Assessed Value Change: For 2022-23, the projected increase from known 2021 transfers is used. For years 2023-24 and later a growth rate is applied that is representative of the historical average rate of real property growth due to properties that have transferred ownership. Value growth due to transfers is estimated as the following percentages of prior year real property value: 2023- 24 @ 3.8%; 2024-25 @ 4.0%; 2025-26 @ 4.1%; 2026-27 @ 4.1%; ● Base Year Values Entry: With the dissolution of redevelopment, base year values are unlikely to change and are budgeted flat. ● Secured personal property and unsecured values are projected to grow at the following rates 2022-23 @ 0.0%; 2023-24 @ 0.0%; 2024-25 @ 0.0%; 2025-26 @ 0.0%; 2026-27 @ 0.0%; . Unsecured escaped assessments may be included in the unsecured value. The value of escaped assessments is generally inconsistent and varies from year to year. ● Completed new construction entry: This data entry point allows for the inclusion of new construction projects completed annually. Due to processing delays we suggest that a time frame of November - October be selected. (e.g. Nov. 2020 - Oct. 2021 for the 2022-23 FY). If completed new construction has resulted in a sale of the property it is likely that the new value will appear in the value increase due to transfers of ownership entry and therefore should not be also included in the completed new construction value. ● Pooled Revenue Sources include supplemental allocations, redemptions for delinquent payments in Non-Teeter cities, tax payer refunds due to successful appeals, roll corrections and other adjustments applied after the release of the roll. The forecasting of these revenues should be developed based on historical averages over a minimum of 3 years. ● General Fund Revenue Estimate does not include any ad valorem voter approved debt service revenue. ● Pass through and residual revenues from former redevelopment agencies are not included in this estimate. ● SB 2557 Administration Fees are not deducted from the general fund projections. In this projection, SB2557 Administration fees are estimated by considering the jurisdiction's most recently reported fee amount as a percentage of its general fund revenue in that year, and applying that percentage to the updated revenue.
Prepared on 5/4/22 Using Sales Through 12/31/21
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL Coren & Cone Nonunitary Utility Value (0.0% growth)
Enter Completed New Construction
Estimated Net Taxable Value
Estimated Total Percent Change
Base Value of VLFAA
Estimated Change to VLFAA
Unsecured Personal Property Value (see notes)
Admin Fee (Not Deducted Above)
Enter Suppl. Apportionment - Avg 3 Yrs
Enter Delinquent Apportionment - Avg 3 Yrs
VLFAA
Citywide Net Taxable Value
Real Property Value (Incl. Prop 8 parcels)
CPI of Non Prop 8 Parcels (2022-23 @ 2.000%)
Transfer of Ownership Assessed Val Change
Est. SFR Prop 8 Adj Based on Recent SFR Price
Estimated Real Property Value
Secured Personal Property Value (see notes)
Unitary Revenue (Budgeted Flat)
Estimated Total Percent Change
Revenue Calculations
Net Taxable Value Tax @ 1%
City Share of 1% Tax @ 14.03637362%
Aircraft Value Tax @ 1%
City Share of Aircraft Tax @ 33.3%
Net GF Estimate
Taxable Value Revenue Categories
Secured Revenue
Unsecured Revenue
Aircraft Revenue
Estimated Net Taxable Value
General Fund and BY Values
Real Property Value (Incl. Prop 8 parcels)
CPI of Non Prop 8 Parcels (2022-23 @ 2.000%)
Transfer of Ownership Assessed Value Change
Est. SFR Prop 8 Adj Based on Recent Price
Estimated Real Property Value
Base Year Values
Secured Personal Property Value (see notes)
Unsecured Personal Property Value (see notes)
Nonunitary Utility Value (0.0% growth)
Enter Completed New Construction
THE CITY OF GUADALUPE
GENERAL FUND REVENUE ESTIMATE - DEFAULT SCENARIO 2022
2022-23 Through 2026-27 Revenue Estimate Based on 2021-22 Values and Estimated Changes General Fund 2022-23 2023-24 2024-25 2025-26 2026-27
Guadalupe Successor Agency
RPTTF Allocation History
Fiscal Year 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 RPTTF Allocation 17-18B 18-19A 18-19B 19-20A 19-20B 20-21A 20-21B 21-22A 21-22B 22-23A 22-23B 23-24AAllocation Date 1/2/2018 6/1/2018 1/2/2019 6/1/2019 1/2/2020 6/1/2020 1/2/2021 6/1/2021 1/2/2022 6/1/2022 1/2/2023 6/1/2023RPTTF Tax Revenue Deposit 1,250,399 990,567 1,298,085 1,072,317 1,386,484 1,140,699 1,442,539 1,216,686 1,514,235 1,277,157 EstimatedLess County RPTTF Admin (306) (562) (669) (6,131) (284) (1,402) (1,252) (1,164) (616) (1,000) Estimated Less County PTAX Admin (SB2557/SB813) 0 (32,924) 0 (38,272) 0 (39,637) 0 (34,103) 0 (36,288) Estimated Total Pass Through (196,084) (196,084) (230,038) (230,038) (262,784) (262,784) (298,318) (298,318) (326,009) (326,009) Estimated Net Revenue for ROPS 1,054,009 760,997 1,067,378 797,876 1,123,416 836,876 1,142,969 883,101 1,187,610 913,860Non‐Admin ROPS 132,269 694,573 2,430 363,460 3,604 362,439 1,175 369,069 8,675 486,319 8,675 From OB approved 22‐23 ROPS Admin ROPS 40,000 62,500 87,500 82,500 82,500 82,500 82,500 70,750 69,807 94,436 94,436 From OB approved 22‐23 ROPS Prior Period Adjustments (PPA) 000000000
Residual Revenue 881,740 3,924 977,448 351,916 1,037,312 391,937 1,059,294 443,282 1,109,128 333,105City Pass Through Amount 10,689 10,689 12,595 12,595 14,548 14,548 17,495 17,495 19,405 19,405 Pass through on A ROPS always is the same as on the B ROPS in JanuaryCity Residual Revenue & PPA Amount 125,815 1,304 139,495 60,704 148,657 67,639 157,238 77,951 165,864 58,293 Estimated at 17.5% of estimated residual amount.
Fiscal Year Totals 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Total RPTTF Deposits 2,240,966 2,370,402 2,527,183 2,659,225 2,791,392 2,593,801 City Pass Through Amount 21,378 25,190 29,096 34,990 38,810 36,656 City Pass Through as % of RPTTF Deposits 0.9540% 1.0627% 1.1513% 1.3158% 1.3903% City Residual Revenue Amount 127,119 200,199 216,296 235,189 224,157 211,717 City Residual as % of RPTTF Deposits 5.6725% 8.4458% 8.5588% 8.8443% 8.0303% 248,372.64 Combined ROPS amounts by FY 929,342 535,890 531,043 523,494 659,237 RPTTF deposit as % of total deposits for year 55.80% 44.20% 54.76% 45.24% 54.86% 45.14% 54.25% 45.75% 54.25% 45.75% 32,924.00 38,272.00 39,637.00 34,103.00
1.47% 1.61% 1.57% 1.28%
14.27% 33.23% 14.27% 17.25% 14.33% 17.26% 14.84% 17.58% 14.95% 17.50% City of Guadalupe
California JPIA Contribution Summary
Report Date: 3/31/2022
~ Estimate ~
Liability
Annual Contribution $ 199,012 $ 243,309 $ 44,297 22.3%
Retrospective Adjustment 22,682 14,201 (8,481) -37.4%
Payment Plan Principal - - -
Payment Plan Fee - - -
Claims Administration - - -
Excess Pool Distribution* - - -
Subtotal 221,694 257,510 35,816 16.2%
Workers' Compensation
Annual Contribution 261,568 302,923 41,355 15.8%
Retrospective Adjustment (23,189) 14,301 37,490 161.7%
Payment Plan Principal 49,954 - (49,954) -100.0%
Payment Plan Fee 1,037 - -100.0% (1,037)
Tail Claims Administration - - -
Subtotal 289,370 317,224 27,854 9.6%
Property
All-Risk 28,516 34,219 5,703 20.0%
Earthquake - - -
Other Vehicles 4,614 4,913 299 6.5%
Emergency Vehicles 1,255 1,255 - 0.0%
Mechanical Breakdown 1,335 1,335 (0) 0.0%
Admin and Appraisal Fee 1,705 1,688 (17) -1.0%
Mid Year TIV Changes (166) 22 188 113.3%
Subtotal 37,259 43,432 6,173 16.6%
Miscellaneous
Crime (premium paid to Alliant) 1,100 1,188 88 8.0%
Pollution Legal Liability - - -
Underground Storage Tanks - - -
Subtotal 1,100 1,188 88 8.0%
Grand Total $ 549,423 $ 619,354 $ 69,931 12.7%
2021-22 2022-23 Change %
* The Excess Pool Distribution is a return of contributions to members of the Primary Liability Program who participated between 1986 and 1997.
Distributions commenced in 2021-22 and will be paid out over 5 years.
Gen Gov
Based on Oper Budget 21‐22 46.44%
Oper % of 119,585
Gen Fund Budget Total Liability
01 4145 2300 Bldg Maint 164,720 4.39% 5,251
01 4300 2300 Parks 212,530 5.67% 6,775
Sub total Gen Fund 12,026
Streets
71 4454 2300 Measure A 308,000 8.21% 9,818
Lighting/Landscape
60 4490 2300 Guad Assmt Dist 19,841 0.53% 632
65 4485 2300 Guad Light Dist 56,255 1.50% 1,793
Sub total Lighting 2,426
Enterprise
10 4420 2300 Water 1,918,200 51.13% 61,147
12 4425 2300 Sewer 1,071,880 28.57% 34,169
Sub total Enterprise 95,316
Total Gen Government 3,751,426 100.00% 119,585
Pub Safety
Based on Oper Budget for FY 21‐22 53.56%
Oper % of 137,925
Safety‐Gen Fund Budget Total Liability
01 4200 2300 Police 2,437,300 68.02% 93,822
01 4220 2300 Fire 1,145,700 31.98% 44,103
Total Public Safety 3,583,000 100.00% 137,925
Total 21‐22 Liability Premium 257,510
Gen Gov & Police Share per Liab Prgrm pg 12 A/P Distribution General Gov 95,338 46.4391% 01 1014 149,950
Police 109,959 53.5609% 71 1014 9,818
Total 205,297 60 1014 632
65 1014 1,793
10 1014 61,147
12 1014 34,169
Total 257,510
General Government
Public Safety
City of Guadalupe
Liability Premium Allocation
Fiscal Year 22‐23 ESTIMATE
$257,510
N:\2022‐2023 Budget\Workpapers\addressed\Gen Liab & WC Allocation 21‐22 LZ ESTIMATE FOR FY23 6/8/2022
Gen Gov
Based on Budgeted P/R for FY 21‐22 30.90%
Budgeted % of 98,018
Gen Fund Payroll Payroll W/C
01 4100 0350 Council 12,270 0.56% 548
01 4105 0350 Admin 462,680 21.10% 20,677
01 4120 0350 Finance 524,820 23.93% 23,454
01 4145 0350 Bldg Maint 33,440 1.52% 1,494
01 4300 0350 Parks 73,000 3.33% 3,262
01 4405 0350 Bldg Permits 123,700 5.64% 5,528
Sub total Gen Fund 54,964
Safety
57 4213 0350 Drug/Alcohol 0 0.00% 0
Streets
71 4454 0350 Meas A 217,300 9.91% 9,711
Enterprise
10 2253 Water 387,600 17.67% 17,322
12 2253 Sewer 358,500 16.35% 16,021
Sub total Enterprise 33,343
Total Gen Government 2,193,310 100.00% 98,018
0 Pub Safety
0 69.10%
Budgeted % of 219,206
Safety‐Gen Fund Payroll Payroll W/C
01 4200 0350 Police 2,241,500 68.16% 149,415
01 4220 0350 Fire 1,047,000 31.84% 69,791
Total Public Safety 3,288,500 100.00% 219,206
Total 21‐22 W/C Premium 317,224
Gen Gov & Police Share per Liab Prgrm pg 12 A/P Distribution General Gov 86,270 30.8986% 01 1014 274,170
Police 192,934 69.1014% 57 1014 0
Total 279,204 71 1014 9,711
10 1014 17,322
12 1014 16,021
Total 317,224
City of Guadalupe
Workers Comp Premium Allocation
$317,224
Fiscal Year 22‐23 ESTIMATE
Public Safety
N:\2022‐2023 Budget\Workpapers\addressed\Gen Liab & WC Allocation 21‐22 LZ ESTIMATE FOR FY23 6/8/2022
Admin Dept
Base
Current Next Hrly rate remaining Regular Total Employer Employer Employer Employer Total Remaining ID Employee Union Step Increase at 7/1 total Hrs Cost OT Bilgl Def Comp Gross Payroll Taxes PERS Med/Den/Vis Ins Total Benefits Costs BOD01 Todd Bodem N/A Contract N/A 66.106 2080 137,500.48 ‐ ‐ ‐ 137,500.48 10,477.51 10,271.29 23,762.02 44,510.82 182,011.30 0.423264808 MER01 Juana Escobar SEIU 205/E 4/20/2024 40.718 2080 84,693.36 1,000.00 3,250.00 ‐ 88,943.36 6,762.90 12,646.25 23,789.19 43,198.34 132,141.70 0.307293723 unfilled unfilled N/A 38.451 2080 79,977.93 ‐ ‐ 79,977.93 6,077.04 5,974.35 23,835.24 35,886.63 115,864.57 0.269441469 City Clerk N/A N/A N/A 1,800.00 1,800.00 137.70 0 0 137.70 1,937.70 303,971.77 1,000.00 3,250.00 ‐ 308,221.77 23,455.15 28,891.89 71,386.46 123,733.50 431,955.27 Estimated Costs Unfunded Liab Total Life 483.91
Reg 01‐4105‐0100 305,421.77 305,421.77 Vision 672.67
Part Time 01‐4105‐0125 1,800.00 1,800.00 Dental 4,669.24 temp 01‐4105‐0150 ‐ ‐ Med 65,560.64
OT 01‐4105‐0200 1,000.00 1,000.00 71,386.46
Retirement 01‐4105‐0250 28,891.89 27,891.33 56,783.22
Taxes 01‐4105‐0300 23,455.15 23,455.15workers comp01‐4105‐0350 20,677.00 20,677.00 Insurance 01‐4105‐0400 66,044.55 66,044.55Dental 01‐4105‐0560 4,669.24 4,669.24 Vision 01‐4105‐0570 672.67 672.67
452,632.27 480,523.60
20,677.00
335,194.01 3,340,589.50
1 Finance Dept
Base
Current Next Hrly rate remaining Regular Total Employer Employer Employer Employer Total ID Employee Union Step Increase at 7/1 Hours Cost OT Bilgl Def Comp Gross Payroll Taxes PERS Med/Den/Vis Ins Total Benefits Costs ZAR01 Lorena Zarate N/A N/A 11/1/2022 50.250 2080 108,003.10 ‐ ‐ ‐ 108,003.10 8,248.63 8,067.83 22,680.09 38,996.55 146,999.65 0.299527 PER01 Angie Pereyra SEIU 205/L2 44.013 2080 91,546.89 1,000.00 3,250.00 ‐ 95,796.89 7,287.19 13,631.79 23,789.19 44,708.18 140,505.07 0.286294RIV01 Isaias Rivas SEIU 181/L1 1/1/2024 33.013 2080 68,666.06 ‐ 3,250.00 ‐ 71,916.06 5,460.31 5,372.13 23,770.03 34,602.47 106,518.53 0.217043 FAB01 Veronica FabianSEIU 181/C 1/1/2023 28.518 2080 60,799.54 ‐ 3,250.00 2,471.04 66,520.58 5,075.22 9,565.66 9,128.55 23,769.43 90,290.01 0.183975 unfilled temp sum/fall 15.000 400 6,000.00 6,000.00 459.00 ‐ ‐ 459.00 6,459.00 335,015.60 1,000.00 9,750.00 2,471.04 348,236.64 26,530.35 36,637.41 79,367.86 142,535.62 490,772.26 Estimated Costs Unfunded Liab Total Life 665.81
Reg 01‐4120‐0100 338,765.60 338,765.60 Vision 618.90
temp 01‐4120‐0150 6,000.00 6,000.00 Dental 4,117.26
OT 01‐4120‐0200 1,000.00 1,000.00 Med 73,965.89
Retirement 01‐4120‐0250 36,637.41 49,743.10 86,380.51 79,367.86 Taxes 01‐4120‐0300 26,530.35 26,530.35
workers com 01‐4120‐0350 23,454.00 23,454.00
Insurance 01‐4120‐0400 74,631.70 74,631.70def comp 01‐4120‐0545 2,471.04 2,471.04 Dental 01‐4120‐0560 4,117.26 4,117.26Vision 01‐4120‐0570 618.90 618.90 514,226.26 563,969.36
23,454.00
2 Building Maint Dept
Base
Current Next Hrly rate remaining Regular Total Employer Employer Employer Employer Total ID Employee Union Step Increase at 7/1 Hours Cost OT Bilgl Def Comp Gross Payroll Taxes PERS Med/Den/Vis Ins Total Benefits Costs SWE01 Shannon Sweeney N/A N/A max 72.100 2080 149,968.00 ‐ ‐ ‐ 149,968.00 10,890.43 21,565.40 27,088.78 59,544.61 209,512.61 unfilled Eng. Technician SEIU 191/B 30.003 2080 62,405.97 ‐ ‐ ‐ 62,405.97 4,774.06 4,661.73 10,798.22 20,234.00 82,639.97 GUT01 Rudy Gutierrez SEIU 151/D 8/1/2022 27.731 2080 60,323.49 ‐ ‐ ‐ 60,323.49 4,364.31 4,506.17 10,798.22 19,668.69 79,992.19 BAT01 James Batalla SEIU 4/17/2022 22.706 2080 47,720.64 ‐ ‐ 2,471.04 50,191.68 3,798.39 3,749.32 23,770.03 31,317.74 81,509.42 MON01 Juan Montero SEIU 10/1/2022 20.148 2080 43,479.02 ‐ 2,471.04 45,950.06 3,501.57 3,432.47 9,128.55 16,062.59 62,012.65 unfilled Maint. Lead SEIU 188/A 27.731 2080 57,679.84 ‐ ‐ ‐ 57,679.84 4,412.51 4,308.68 9,128.55 17,849.74 75,529.57 421,576.95 ‐ ‐ 4,942.08 426,519.03 31,741.27 42,223.76 90,712.34 164,677.37 591,196.40 Estimated Costs Unfunded Liab Total Life 948.66
Reg 01‐4145‐0100 56,611.78 56,611.78 Vision 789.36
Reg 01‐4300‐0100 56,611.78 56,611.78 Dental 6,043.75
Reg 71‐4454‐0100 152,231.87 152,231.87 Med 82,930.56
Reg 10‐4420‐0100 65,790.31 65,790.31 90,712.34
Reg 12‐4425‐0100 65,790.31 65,790.31
Reg 23‐4461‐0100 24,540.93 24,540.93 Med Life Dental Vision Retirement 01‐4145‐0250 4,321.19 122.41 4,443.60 Shannon 25,022.71 285.428 1,556.41 224.224 27,088.78 Retirement 01‐4300‐0250 4,321.19 4,321.19 Eng Tech 9,621.90 127.842 963.25 85.228 10,798.22 Retirement 71‐4454‐0250 14,628.23 14,799.76 29,427.99 Rudy 9,621.90 127.842 963.25 85.228 10,798.22 Retirement 10‐4420‐0250 8,023.37 8,023.37 James 21,853.55 135.85 1,556.41 224.22 23,770.03 Retirement 12‐4425‐0250 8,023.37 8,023.37 Juan 8,405.25 135.85 502.22 85.228 9,128.55Retirement 23‐4461‐0250 2,906.40 4,861.97 7,768.37 Lead 8,405.25 135.85 502.22 85.228 9,128.55Taxes 01‐4145‐0300 4,393.47 4,393.47 82,930.56 948.66 6,043.75 789.36 90,712.34 Taxes 01‐4300‐0300 4,393.47 4,393.47
Taxes 71‐4454‐0300 11,388.96 11,388.96Taxes 10‐4420‐0300 4,858.32 4,858.32 Taxes 12‐4425‐0300 4,858.32 4,858.32
Taxes 23‐4461‐0300 1,848.72 1,848.72
Workers Com01‐4145‐0350 1,494.00 1,494.00
Workers Com01‐4300‐0350 3,262.00 3,262.00Workers Com71‐4454‐0350 9,711.00 9,711.00Workers Com10‐4420‐0350 17,322.00 17,322.00 Workers Com12‐4425‐0350 16,021.00 16,021.00Workers Com23‐4461‐0250 ‐ ‐ Insurance 01‐4145‐0400 9,516.08 9,516.08
Insurance 01‐4300‐0400 9,516.08 9,516.08
Insurance 71‐4454‐0400 36,234.31 36,234.31Insurance 10‐4420‐0400 10,842.03 10,842.03Insurance 12‐4425‐0400 10,842.03 10,842.03Insurance 23‐4461‐0400 6,928.69 6,928.69 Def Comp 01‐4145‐0545 1,235.52 1,235.52
Def Comp 01‐4300‐0545 1,235.52 1,235.52
Def Comp 71‐4454‐0545 1,976.83 1,976.83
Def Comp 10‐4420‐0545 ‐ ‐
Def Comp 12‐4425‐0545 ‐ ‐
Def Comp 23‐4461‐0545 494.21 494.21
Dental 01‐4145‐0560 598.54 598.54
Dental 01‐4300‐0560 598.54 598.54
Dental 71‐4454‐0560 2,803.79 2,803.79
Dental 10‐4420‐0560 787.97 787.97
Dental 12‐4425‐0560 787.97 787.97
Dental 23‐4461‐0560 466.92 466.92
Vision 01‐4145‐0570 93.75 93.75
Vision 01‐4300‐0570 93.75 93.75
Vision 71‐4454‐0570 343.25 343.25
Vision 10‐4420‐0570 95.67 95.67
Vision 12‐4425‐0570 95.67 95.67
Vision 23‐4461‐0570 67.27 67.27
639,006.40 658,790.54
47,810.00
Bldg Maint 01‐4145 78,386.74Parks 01‐4300 80,032.33
Meas A 71‐4454 244,117.99
Water 10‐4420 107,719.68
Wstwater 12‐4425 106,418.68
transit 23‐4461 42,115.11
658,790.54
‐
3 Police Dept
Base 0100 0100 0545 0450 0100 0100
Current Next Hrly rate remaining Regular Total Employer Employer Employer Employer Employer Employer Total ID Employee Union Step Increase at 7/1 Hours Cost OT Bilgl Def Comp Uniform Holiday POST/EDU Gross Payroll Taxes PERS med/life Den Vis Total Benefits Costs CA01 Michael Cash N/A N/A 10/9/2022 64.044 2080 137,207.87 ‐ ‐ ‐ 1,196.00 ‐ ‐ 138,403.87 10,023.54 14,818.45 18,133.83 963.53 136.14 44,075.49 182,479.35 BRI01 Norma Bribiesca POA 171/D 1/1/2023 36.584 2080 77,996.11 ‐ 3,250.00 12,675.00 1,398.00 ‐ 8,579.57 103,898.68 7,906.98 6,709.98 155.01 1,556.41 224.22 16,552.60 120,451.28 ‐ ‐ ‐
IWA02 Steve Iwasko POA 182/F max 41.279 2080 85,860.96 13,700.00 ‐ 1,028.82 1,398.00 5,935.14 7,343.69 115,266.61 8,817.90 17,845.16 12,751.02 502.22 85.23 40,001.53 155,268.14 JAI01 Miguel Jaimes POA 182/new A 12/1/2021 33.961 2080 72,698.84 16,500.00 ‐ 3,250.00 1,398.00 5,025.31 2,331.72 101,203.87 7,153.85 8,997.03 14,097.51 1,556.41 85.23 31,890.04 133,093.91 unfilled emergency coord SEIU 218/A ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ LEN01 Cian Lenehen POA 182/C 1/1/2023 35.660 2080 76,026.33 23,200.00 ‐ 12,135.50 1,398.00 5,255.32 3,251.27 121,266.42 9,276.88 9,129.56 127.84 1,556.41 224.22 20,314.91 141,581.33 ‐ ‐ ‐
LIM02 Carlos Limon unrep Lieutenant/D 10/30/2022 62.172 2080 133,627.99 ‐ ‐ ‐ 1,398.00 9,237.03 11,429.20 155,692.22 11,318.99 27,772.96 14,078.35 1,556.41 224.22 54,950.93 210,643.16 ‐ MED01 Frank Medina POA 202/D (sgt) 4/1/2023 45.105 2080 94,991.21 23,000.00 3,250.00 972.14 1,398.00 6,566.27 8,124.60 138,302.22 10,566.50 20,327.77 13,028.16 502.22 85.23 44,509.87 182,812.09 MEN01 Joana Mendosa POA 159/D 1/1/2023 33.925 2080 72,328.33 ‐ 3,250.00 ‐ 1,398.00 ‐ 76,976.33 5,297.22 5,645.70 14,051.18 1,556.41 224.22 26,774.74 103,751.07 MER02 Josue Meraz SEIU 1/1/2023 29.118 2080 62,079.79 ‐ 3,250.00 ‐ 699.00 ‐ ‐ 66,028.79 5,009.93 9,146.17 21,989.68 1,556.41 224.22 37,926.42 103,955.21 MIL03 Heath Miller POA 182/D 9/1/2022 37.442 2080 81,123.32 25,600.00 ‐ ‐ 1,398.00 5,607.65 5,419.24 119,148.20 8,523.39 9,952.22 14,097.51 1,556.41 224.22 34,353.76 153,501.96 NEG01 Maria Negranti POA 182/D 7/1/2022 39.314 2080 81,772.30 19,400.00 3,250.00 ‐ 1,398.00 5,652.51 2,622.74 114,095.56 8,138.87 10,076.14 14,097.51 1,556.41 136.14 34,005.07 148,100.62 ORO01 Chris Orozco POA 182/New B 8/1/2022 33.961 2080 73,876.84 37,100.00 3,250.00 4,855.76 1,398.00 5,106.74 ‐ 125,587.34 9,603.49 8,881.23 8,541.10 502.22 170.46 27,698.50 153,285.84 RUI03 Edwin Ruiz POA 182/New A 1/1/2023 33.961 2080 72,404.51 21,300.00 3,250.00 151.32 1,398.00 5,004.96 2,600.00 106,108.80 8,103.70 8,992.02 13,009.00 502.22 85.23 30,692.16 136,800.96 RUI01 Omar Ruiz POA 182/New B 3/1/2023 35.660 2080 75,408.23 46,300.00 3,250.00 1,206.66 1,398.00 5,212.59 9,049.67 141,825.15 10,836.00 10,035.41 12,753.88 502.22 85.23 34,212.74 176,037.89 unfilled replace I. Reyes POA 182/B ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ unfilled replace J. bahena POA 182/A ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ KUH01 Michael Kuhbander POA 182/E 9/13/2022 39.313 2080 85,178.25 ‐ ‐ ‐ 1,398.00 5,887.95 12,293.94 104,758.14 6,872.35 11,162.89 14,073.20 1,556.41 224.22 33,889.08 138,647.22 WRI01 Rob Wright POA 182/E 6/14/2022 41.279 2080 85,859.68 ‐ ‐ ‐ 1,398.00 5,935.05 11,015.37 104,208.10 7,380.45 11,103.49 14,073.20 1,556.41 224.22 34,337.78 138,545.88 Rosanne Tesoro temp 20.175 390 7,868.25 ‐ ‐ ‐ ‐ ‐ ‐ 7,868.25 601.92 0 0 0 0 601.92 8,470.17 temp ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0 000 ‐ ‐ 1,376,308.82 226,100.00 29,250.00 33,025.20 21,467.00 70,426.52 84,061.00 1,840,638.54 135,431.94 190,596.19 199,058.00 19,038.73 2,662.66 546,787.53 2,387,426.07 Estimated Costs Unfunded Liab Total
Reg 01‐4200‐0100 1,517,876.12 1,517,876.12Part time 01‐4200‐0125 ‐ ‐ Temp 01‐4200‐0150 7,868.25 7,868.25
Overtime 01‐4200‐0200 226,100.00 226,100.00Retirement 01‐4200‐0250 186,891.58 108,773.15 295,664.73 Taxes 01‐4200‐0300 132,926.06 132,926.06Workers Com01‐4200‐0350 149,415.00 149,415.00Insurance 01‐4200‐0400 194,524.54 194,524.54Benefits 01‐4200‐0450 21,467.00 21,467.00 Def Comp 01‐4200‐0545 33,025.20 33,025.20
Dental 01‐4200‐0560 18,797.85 18,797.85
Vision 01‐4200‐0570 2,628.63 2,628.63
Total 2,491,520.24 2,600,293.39
Diff 104,094.16
diff is chief's 25% to fire 45,320.84
149,415.00
4 Fire Dept
Base 0100 0100 0545 0450 0100 0100
Current Next Hrly rate remaining Regular Total Employer Employer Employer Employer Employer Employer Total ID Employee Union Step Increase at 7/1 Hours Cost OT Bilgl Def Comp Uniform Holiday Incentives Gross Payroll Taxes PERS med/life Den Vis Total Benefits Costs CA01 Michael Cash N/A N/A 10/9/2022 64.044 2080 137,207.87 ‐ ‐ ‐ 1,196.00 ‐ ‐ 138,403.87 10,023.54 14,818.45 18,133.83 963.53 136.14 44,075.49 182,479.35unfilled Batallion Chief ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ GAR03 Fernando Garcia IAFF 184/L2 Max 34.254 2756 94,403.14 22,234.59 3,250.00 ‐ 1,495.00 7,481.00 7,413.05 136,276.79 9,843.05 20,258.50 25,161.42 1,556.41 224.22 57,043.61 193,320.40 GAR07 Issac Garcia IAFF 171/B 9/1/2022 24.761 2756 71,062.67 19,245.23 3,250.00 ‐ 1,495.00 5,678.18 4,604.45 105,335.53 8,031.32 9,136.29 11,258.26 ‐ ‐ 28,425.87 133,761.40MAC01 Ryan Mack IAFF 184/D 6/1/2022 32.623 2756 89,908.43 22,199.02 ‐ ‐ 1,495.00 7,124.82 11,973.66 132,700.93 10,111.15 11,772.75 12,340.61 502.22 85.23 34,811.95 167,512.88NUN01 Jacob Nuno IAFF 171/A 5/1/2022 24.761 2756 68,241.90 18,766.99 3,250.00 ‐ 1,495.00 5,407.85 5,718.99 102,880.73 7,829.90 8,922.82 12,359.49 502.22 85.23 29,699.66 132,580.38 REY04 Lupe Reyes IAFF 171/B 9/1/2022 24.761 2756 71,062.67 19,719.06 3,250.00 ‐ 1,495.00 5,678.18 8,441.49 109,646.40 8,387.95 9,550.69 13,000.70 ‐ ‐ 30,939.34 140,585.74SCH02 Pat Schmitz IAFF 184/L1 7/1/2023 32.623 2756 89,909.51 21,604.62 3,250.00 ‐ 1,495.00 7,124.90 7,122.06 130,506.10 9,970.09 19,333.17 12,981.83 502.22 85.23 42,872.53 173,378.63 PCF's part time 35,000.00 35,000.00 2,677.50 0 0 0 0 2,677.50 37,677.50 temp ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0 000 ‐ ‐ 656,796.19 123,769.52 16,250.00 ‐ ######## 38,494.94 45,273.70 890,750.34 66,874.49 93,792.67 105,236.14 4,026.59 616.04 270,545.94 1,161,296.28 Estimated Costs Unfunded Liab Total
Reg 01‐4220‐0100 618,908.93 618,908.93part time 01‐4220‐0125 35,000.00 35,000.00 temp 01‐4220‐0150 ‐ ‐
overtime 01‐4220‐0200 123,769.52 123,769.52Retirement 01‐4220‐0250 82,678.83 52,645.98 135,324.81Taxes 01‐4220‐0300 59,356.84 59,356.84workers comp01‐4220‐0350 69,791.00 69,791.00 Insurance 01‐4220‐0400 91,635.77 91,635.77Benefits 01‐4220‐0450 8,970.00 8,970.00 Def Comp 01‐4220‐0545 ‐ ‐
Dental 01‐4220‐0560 3,303.94 3,303.94
Vision 01‐4220‐0570 513.94 513.94
Total 1,093,928.77 1,146,574.75
Diff (67,367.51)
diff is chief's 75% to PD 137,158.51
69,791.00
(0.00)
5 Parks & Rec
Base 0125 0100 0545 0450 0100 0100
Current Next Hrly rate Remaining Regular Total Employer Employer Employer Employer Employer Employer Total ID Employee Union Step Increase at 7/1 Hours Cost Bilgl Def Comp Uniform Holiday POST/EDU Gross Payroll Taxes PERS med/life Den Vis Total Benefits Costs FUE01 Hannah Fuentes unrep 1/1/2023 32.844 2080 70,022.58 2,471.04 72,493.62 5,532.16 5,415.27 8,535.96 502.22 85.23 20,070.83 92,564.45 ‐ ‐ ‐
FIG01 Mayra Figueroa SEIU part time 151/A 5/1/2023 20.151 936 18,939.85 3,250.00 22,189.85 1,697.52 ‐ ‐ ‐ ‐ 1,697.52 23,887.37 GUT03 Jacob Gutierrez temp 15.000 390 5,850.00 5,850.00 447.53 447.53 6,297.53 ‐ ‐ ‐
‐ ‐ ‐
94,812.43 3,250.00 2,471.04 ‐ ‐ ‐ 100,533.47 7,677.21 5,415.27 8,535.96 502.22 85.23 22,215.88 122,749.34 Estimated Costs Unfunded Liab Total
Reg 01‐4300‐0100 129,884.35 129,884.35Part 01‐4300‐0125 18,939.85 18,939.85 TEMP 01‐4300‐0150 5,850.00Retirement 01‐4300‐0250 9,736.47 262.05 9,998.52 Taxes 01‐4300‐0300 12,070.68 12,070.68
workerscomp01‐4300‐0350 3,262.00 3,262.00
Insurance 01‐4300‐0400 18,052.03 18,052.03
Def Comp 01‐4300‐0545 3,706.56 3,706.56Dental 01‐4300‐0560 1,100.76 1,100.76Vision 01‐4300‐0570 178.98 178.98 Total 202,781.68 197,193.73
Diff 80,032.33
‐
6 Permit Dept
Base 0100 0100 0545 0450 0100 0100
Current Next Hrly rate Annual Regular Total Employer Employer Employer Employer Employer Employer Total ID Employee Union Step Increase at 7/1 Hours Cost Bilgl Def Comp Uniform Holiday POST/EDU Gross Payroll Taxes PERS med/life Den Vis Total Benefits Costs SAU01 Alice Saucedo SEIU 181/L2 max 34.664 2080 72,100.33 ‐ 2,471.04 ‐ ‐ ‐ 74,571.37 5,697.65 10,094.05 8,541.10 502.22 85.23 24,920.24 99,491.61 unfilled associate planner SEIU 218/B ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 72,100.33 ‐ 2,471.04 ‐ ‐ ‐ 74,571.37 5,697.65 10,094.05 8,541.10 502.22 85.23 24,920.24 99,491.61 Estimated CostsUnfunded Liab Total
Reg 01‐4405‐0100 72,100.33 72,100.33Retirement 01‐4405‐0250 10,094.05 23,537.76 33,631.81Taxes 01‐4405‐0300 5,697.65 5,697.65workers comp01‐4405‐0350 5,528.00 5,528.00 Insurance 01‐4405‐0400 8,541.10 8,541.10Benefits 01‐4405‐0450 ‐ ‐ Def Comp 01‐4405‐0545 2,471.04 2,471.04Dental 01‐4405‐0560 502.22 502.22Vision 01‐4405‐0570 85.23 85.23 Total 105,019.61 128,557.37
Diff 5,528.00
7 Water Dept
Base
Current Next Hrly rate Annual Regular pager Total Employer Employer Employer Employer Employer Employer Total ID Employee Union Step Increase at 7/1 Hours Cost OT Bilgl other ben Gross Payroll Taxes PERS med/life Den Vis Total Benefits Costs SAG01 Jose Sagisi SEIU 162A/C 10/1/2022 25.749 2080 55,566.28 7,210.00 ‐ 6,000.00 68,776.28 5,220.11 5,137.59 22,008.84 1,556.41 224.22 34,147.18 102,923.46 VID01 Jaime Vidales SEIU 205A/D 4/1/2023 41.062 2080 85,408.92 12,500.00 3,250.00 6,000.00 107,158.92 8,156.39 12,412.25 22,008.84 1,556.41 224.22 44,358.11 151,517.03 140,975.20 ######## 3,250.00 12,000.00 175,935.20 13,376.50 17,549.84 44,017.69 3,112.82 448.45 78,505.30 254,440.49 Estimated CostsUnfunded Liab Total
Reg 10‐4420‐0100 210,015.51 210,015.51
temp 10‐4420‐0150 ‐ ‐
OT 10‐4420‐0200 19,710.00 19,710.00
Retirement 10‐4420‐0250 25,573.21 42,427.82 68,001.03
Taxes 10‐4420‐0300 18,234.82 18,234.82
workers com 10‐4420‐0350 17,322.00 17,322.00
Insurance 10‐4420‐0400 54,859.72 54,859.72
other ben 10‐4420‐0450 12,000.00 12,000.00
Dental 10‐4420‐0560 3,900.80 3,900.80
Vision 10‐4420‐0570 544.12 544.12
362,160.17 404,587.99
107,719.68
‐
8 Wastewater Dept
Base
Current Next Hrly rate Annual Regular pager Total Employer Employer Employer Employer Employer Employer Total ID Employee Union Step Increase at 7/1 Hours Cost OT Bilgl def comp other ben Gross Payroll Taxes PERS med/life Den Vis Total Benefits Costs VAL01 Devin Valdivia SEIU 188A 9/1/2022 29.118 2080 63,089.22 9,400.00 ‐ 2,471.04 6,000.00 80,960.26 6,179.85 4,897.35 8,535.96 502.22 85.23 20,200.61 101,160.86 MIK01 David Miklas SEIU 205A/B 7/1/2022 37.245 2080 77,468.97 16,500.00 ‐ ‐ 6,000.00 99,968.97 6,762.52 5,786.93 21,483.46 1,556.41 224.22 35,813.55 135,782.52new Vargas SEIU 20.000 2080 41,600.00 41,600.00 3,182.40 3,107.52 8,535.96 502.22 85.23 15,413.32 57,013.32 182,158.19 25,900.00 ‐ 2,471.04 12,000.00 222,529.23 16,124.78 13,791.80 38,555.37 2,560.84 394.68 71,427.48 293,956.70 remaining costunfunded liabTotal
Reg 12‐4425‐0100 247,948.50 247,948.50
OT 12‐4425‐0200 25,900.00 25,900.00
Retirement 12‐4425‐0250 21,815.18 14,990.65 36,805.83
Taxes 12‐4425‐0300 20,983.10 20,983.10
workerscomp12‐4425‐0350 16,021.00 16,021.00Insurance 12‐4425‐0400 49,397.40 49,397.40other ben 12‐4425‐0450 12,000.00 12,000.00def comp 12‐4425‐0545 2,471.04 2,471.04 Dental 12‐4425‐0560 3,348.82 3,348.82
Vision 12‐4425‐0570 490.35 490.35
400,375.39 415,366.04
106,418.68
‐
340,055.98 total unfunded liab316,675.00 total workers comp (549.00) workers comp council not in this workbook
9
Base Pay Allocation Dept
Name Department % Amt as of % 196,659.00 Alloc
Alloc ESTIMATE ANNUAL
01 4300 Parks & Rec
PARKS & REC POSITION 01 4300 0250 ‐ 0.00% 0.00
01 4120 ‐ Finance
PEREYRA‐LEON, ANGELITA 01 4120 0250 91,546.86 15.09% 29,679.54 VERONICA FABIAN 01 4120 0250 60,799.54 10.02% 19,711.24 49,390.78 Police
MERAZ, JOSUE, I01 4200 0250 100% 62,079.79 62,079.79 10.23% 20,126.30
0.00 0.00 0.00% 0.00
0.00 0.00 0.00% 0.00
62,079.79 ‐ s/b zero
01 4105 ‐ Admin
MERINO‐ESCOBAR, JUANA 01 4105 0250 84,693.36 13.96% 27,457.63 Various
VIDALES, JAIME, N10 4420 0250 85,408.92 14.08% 27,689.62 PENA, MICHAEL, R10 4420 0250 30% 0.00 0.00 0.00% 0.00 71 4454 0250 30% 0.00 0.00 0.00% 0.00
12 4425 0250 30% 0.00 0.00 0.00% 0.00
01 4145 0250 5% 0.00 0.00 0.00% 0.00
01 4300 0250 5% 0.00 0.00 0.00% 0.00
SWEENEY, SHANNON 10 4420 0250 30% 44,990.40 44,990.40 7.42% 14,585.91 71 4454 0250 30% 44,990.40 44,990.40 7.42% 14,585.91 12 4425 0250 30% 44,990.40 44,990.40 7.42% 14,585.91 23 4461 0250 5% 7,498.40 7,498.40 1.24% 2,430.99
23 4461 0250 5% 7,498.40 7,498.40 1.24% 2,430.99
149,968.00 ‐ s/b zero
12 4425 ‐ Wastewater
12 4425 0250 0.00% 0.00
Fire
SAUCEDO, ALICE, R01 4405 0250 100% 72,100.33 72,100.33 11.89% 23,374.96 01 4220 0250 0% 0.00 0.00 0.00% 0.00
72,100.33 ‐ s/b zero
01 4200 Police
01 4200 0250 0.00% 0.00
Total 606,596.8 100.00% 196,659.00 ‐ s/b zero 100.00% ‐ s/b zero
Allocation
01 4105 0250 27,457.63 MOMS # Base Pay ESTIMATE ANNUAL
01 4120 0250 49,390.78 GUZ01 C. Guzman ‐
01 4145 0250 0.00
01 4200 0250 20,126.30 PER01 A. Leon 91,546.86 01 4220 0250 0.00
01 4300 0250 0.00 MER02 J. Meraz 62,079.79 01 4405 0250 23,374.96
10 4420 0250 42,275.53 MER01 J. Escobar 84,693.36 12 4425 0250 14,585.91 FAB01 V. Fabian 60,799.54 23 4461 0250 4,861.97
71 4454 0250 14,585.91 VID01 J. Vidales 85,408.92 Total 196,659.00 PEN01 M. Pena ‐
SWE01 S. Sweeney 149,968.00
0.00 SAU01 A Saucedo 72,100.33
TOTAL 606,596.80
340,056.00 3,654,282.39
City of Guadalupe
CalPers Monthly Employer Unfunded Liability Allocation
Class 1169 (Classic‐Miscellaneous)
Fiscal Year 22‐23 estimate
N:\2022-2023 Budget\Workpapers\addressed\Contribution Detail Report-Unfunded Liab est FY2023 6/8/2022
Base Pay Allocation Dept
Name Department Amt as of % 136,295.00 Total
MOMS # est 2022
LIMON, CARLOS, H 01 4200 0250 LIM02 123,160.15 25.22% 34,374.88 IWASKO, STEVEN, D 01 4200 0250 IWA02 85,860.96 17.58% 23,964.41 MEDINA, FRANK 01 4200 0250 MED01 94,991.21 19.45% 26,512.73 84,852.02 SCHMITZ, PATRICK, B 01 4220 0250 SCH02 89,909.51 18.41% 25,094.39 GARCIA, FERNANDO 01 4220 0250 GAR03 94,403.14 19.33% 26,348.59 51,442.98 Total 488,324.97 100.00% 136,295.00 ######
Allocation
01 4200 0250 84,852.02
01 4220 0250 51,442.98
Total 136,295.00
City of Guadalupe
CalPers Monthly Employer Unfunded Liability Allocation
Class 1170 (Classic-Safety)
Fiscal Year 22‐23 estimate
N:\2022-2023 Budget\Workpapers\addressed\Contribution Detail Report-Unfunded Liab est FY2023 6/8/2022
Base Pay Allocation Dept
PEPRA Misc 26751 Amt as of % 2,559.00 Total
est 2023
% MOMS #
Bodem, Todd 01 4105 0250 BOD01 137,500.48 10.72% 274.21 HR 01 4105 0250 79,977.93 6.23% 159.49
Zarate, Lorena 01 4120 0250 ZAR01 108,003.10 8.42% 215.38 Rivas, Isaias 01 4120 0250 RIV01 68,666.06 5.35% 136.94 Gutierrez, Rudy 71 4454 0250 80% GUT01 48,258.79 3.76% 96.24 60,323.49 01 4145 0250 10% 6,032.35 0.47% 12.03
01 4300 0250 10% 6,032.35 0.47% 12.03
Batalla, james 71 4454 0250 80% bat01 38,176.51 2.98% 76.13 47,720.64 01 4145 0250 10% 4,772.06 0.37% 9.52
01 4300 0250 10% 4,772.06 0.37% 9.52
New eng tech 71 4454 0250 33% new 20,799.91 1.62% 41.48 62,405.97 10 4420 0250 33% 20,799.91 1.62% 41.48
12 4425 0250 33% 20,799.91 1.62% 41.48
Montero, Juan 01 4300 0250 50% new 21,739.51 1.69% 43.35 43,479.02 01 4145 0250 50% 21,739.51 1.69% 43.35
new lead 01 4300 0250 50% new 28,839.92 2.25% 57.51
57,679.84 01 4145 0250 50% 28,839.92 2.25% 57.51
Fuentes, Hannah 01 4300 0250 FUE01 70,022.58 5.46% 139.64 new assoc planner 01 4405 0250 new 81,638.29 6.36% 162.80 Sagisi, Jose 10 4420 0250 SAG01 55,566.28 4.33% 110.81
Miklas, David 12 4425 0250 MIK01 77,468.97 6.04% 154.49 Valdivia, Devin 12 4425 0250 VAL01 63,089.22 4.92% 125.81 Vargas 12 4425 0250 new 41,600.00 3.24% 82.96
Bribriesca, Norma 01 4200 0250 BRI01 77,996.11 6.08% 155.54 emergency 01 4200 0250 new 77,749.84 6.06% 155.05
Mendosa, Joana 01 4200 0250 MEN01 72,328.33 5.64% 144.24 Total ######### 100.0% 2,559.00
PEPRA Safety 25554 & 25555 Allocation
3,340.00
Police MOMS #
unfilled 01 4200 0250 new 67,273.50 6.89% 230.25
unfilled 01 4200 0250 new 70,637.07 7.24% 241.76
Wright 01 4200 0250 wri01 85,859.68 8.80% 293.86
Kuhbander 01 4200 0250 kuh01 85,178.25 8.73% 291.53
Cash, Michael 01 4200 0250 CAS01 137,207.87 14.06% 469.60 Lenehan, Cian 01 4200 0250 LEN01 76,026.33 7.79% 260.21 Miller, Heath 01 4200 0250 MIL03 81,123.32 8.31% 277.65 Negranti, Maria 01 4200 0250 NEG01 81,772.30 8.38% 279.87 Orozco, Chris 01 4200 0250 ORO01 73,876.84 7.57% 252.85 Ruiz, Edwin 01 4200 0250 RUI03 72,404.51 7.42% 247.81
Ruiz, Omar 01 4200 0250 RUI01 71,816.53 7.36% 245.80
Jaimes, Miguel 01 4200 0250 JAI01 72,698.84 7.45% 248.82 975,875.04 sub-total 3,340.00
Fire 1,203.00
Mack, Ryan 01 4220 0250 MAC01 89,908.43 29.94% 360.20
Garcia, Isaac 01 4220 0250 GAR07 71,062.67 23.67% 284.70 Nuno, Jacob 01 4220 0250 NUN01 68,241.90 22.73% 273.40
Reyes, Guadalupe 01 4220 0250 REY04 71,062.67 23.67% 284.70 300,275.67 sub-total 1,203.00
Total 1,276,150.71 200.0% 4,543.00
Allocation PEPRA Misc
01 4105 0250 433.70
01 4120 0250 352.32
71 4454 0250 213.85
01 4145 0250 122.41
01 4300 0250 262.05
01 4405 0250 162.80
10 4420 0250 152.29
12 4425 0250 404.74
01 4200 0250 454.83
Total 2,559.00
0.00 Allocation PEPRA Safety
01 4200 0250 3,340.00
01 4220 0250 1,203.00
Total 4,543.00
0.00 340,056.00
City of Guadalupe
CalPers Monthly Employer Unfunded Liability Allocation
Fiscal Year 22‐23 estimate
Class 26751 and 25554/25555 (PEPRA)
N:\2022-2023 Budget\Workpapers\addressed\Contribution Detail Report-Unfunded Liab est FY2023 6/8/2022
Water Deliveries‐Fiscal Year Basis (AF) (1) FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 FY 30/31 FY 31/32 Water Deliveries‐1st Quarter 3 3 77 77 77 77 77 77 77 77 Water Deliveries‐2nd Quarter 3 3 87 87 87 87 87 87 87 87 Water Deliveries‐3rd Quarter 3 3 102 102 102 102 102 102 102 102 Water Deliveries‐4th Quarter 3 3 92 92 92 92 92 92 92 92 Total FY Water Deliveries (acre‐feet) 12 12 358 358 358 358 358 358 358 358 CCWA Variable Cost per AF Assumptions $ 128 $ 135 $ 142 $ 149 $ 156 $ 164 $ 172 $ 181 $ 190 $ 199 DWR Variable Cost per AF Assumptions $ 275 $ 303 $ 318 $ 334 $ 351 $ 369 $ 387 $ 406 $ 427 $ 448 CCWA Costs
CCWA Fixed O&M Costs (2) $ 115,601 $ 119,069 $ 122,641 $ 126,321 $ 130,110 $ 134,014 $ 138,034 $ 142,175 $ 146,440 $ 146,440 CCWA Variable O&M Costs (5) 1,540 1,618 50,725 53,261 55,925 58,721 61,657 64,740 67,977 71,375 CCWA(Credits) Amount Due (20,705)
Subtotal: CCWA Costs 96,437 120,687 173,367 179,582 186,035 192,734 199,691 206,915 214,417 217,816 DWR Costs (7)
Transportation Capital 283,361 310,559 321,294 321,222 321,206 321,113 320,923 320,849 320,759 320,428 Coastal Branch Extension ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Water System Revenue Bond Surcharge ‐ 13,654 12,825 11,672 10,976 13,185 8,412 11,284 916 19,069 Transportation Minimum OMP&R 62,037 157,554 158,613 160,199 160,410 163,419 165,053 166,704 168,371 170,055 Delta Water Charge 59,518 68,984 72,526 76,244 80,149 84,249 88,554 93,074 97,820 99,668 DWR Variable Costs (5) (6) 2,849 3,638 114,096 119,800 125,790 132,080 138,684 145,618 152,899 160,544 Subtotal: DWR Costs 407,766 $ $ 554,389 $ 679,353 $ 689,138 $ 698,531 $ 714,046 $ 721,626 $ 737,528 $ 740,765 $ 769,763 Total Projected State Water Costs $ 504,203 $ 675,076 $ 852,720 $ 868,720 $ 884,566 $ 906,780 $ 921,317 $ 944,443 $ 955,182 $ 987,579 Projected Payments by Due Date
June 1st Fixed Payment (3) $ 499,814 $ 669,821 $ 687,899 $ 695,658 $ 702,851 $ 715,980 $ 720,977 $ 734,086 $ 734,306 $ 755,660 July 1st Variable Payment (4) 1,097 1,314 35,319 37,085 38,939 40,886 42,930 45,077 47,330 49,697 October 1st Variable Payment 1,097 1,314 40,010 42,010 44,110 46,316 48,632 51,063 53,617 56,297 January 1st Variable Payment 1,097 1,314 47,000 49,350 51,817 54,408 57,128 59,985 62,984 66,133 April 1st Variable Payment 1,097 1,314 42,493 44,617 46,848 49,191 51,650 54,233 56,944 59,792 Central Coast Water Authority
City of Guadalupe
State Water Cost Ten‐Year Projections
Fiscal Year 2022/23 Final Proposed Budget
GENERAL FUND REIMBURSEMENT TRANSFERS Table 7
2022-23
Per Cost
Per Estimate Allocation Imposed
Table 2 Plan Limitation* Variance Use
Special Revenue Funds
Street & Roads Funds 121,600 (4,700) 126,300 121,600Lighting and Landscape Maintenance 12,700 12,400 (300) 12,400 CDBG - Microenterprise - - -
Enterprise Funds
Water Fund Operating 335,200 338,300 3,100 338,300
Wastewater Fund Operating 272,000 269,900 (2,100) 269,900Transit Fund 76,200 75,300 (900) 75,300Successor Agency per 22-23 ROPS 188,872 188,872 - 188,872 Total $1,011,272 $1,006,372 ($4,900) $1,006,372* Not currently allowed by funding sources need approval by the Department of Transportation - 24 -
Healthier communities through leadership, partnership & science MGT Analysis – Full Cost Recovery
1 Agenda Item No. 13
REPORT TO THE CITY COUNCIL OF THE CITY OF GUADALUPE
Agenda of July 26, 2022
_______________________________ ______________________________ Prepared by: Approved by:
Philip F. Sinco, City Attorney Todd Bodem, City Administrator SUBJECT: City Council’s argument in favor of Measure Z (Transient Occupancy Tax Increase) RECOMMENDATION:
That the City Council consider the proposed argument in favor of the Measure Z concerning increasing the City’s transient tax rate and other changes; and:
1) Approve the argument, by motion; or
2) Revise the argument and approve the revised argument by motion; or 3) Decline to submit any argument in favor of the proposed measure.
BACKGROUND:
At the City Council’s meeting on June 14, 2022, the City Council unanimously voted to place a measure on the November 8, 2022, ballot for the voters to consider amending portions of Chapter 3.20 of the Guadalupe Municipal Code related to transient occupancy tax, specifically, to increase the rate from 6% to 10% and to increase the types of occupancy categories subject to the tax. This measure has been assigned the letter “Z” by the County Elections Officer.
Since the City Council placed the measure on the ballot, it has the right to submit an argument in favor of the measure that will be published in the voter guide published by the County. The City Council voted to submit an argument in favor of the measure and delegated the preparation of a draft of the argument to the Mayor, with the assistance of City staff, and to bring the draft argument to the full Council for consideration, possible revisions, and approval, before submitting the argument and making it available for public examination.
A draft of the Council’s proposed argument in favor of Measure Z is attached here at Attachment
1. Philip F. Sinco
2 DISCUSSION:
The City Council, after receiving any input from the public, and after any discussions concerning it, may either approve the argument as is, or may propose revisions to it. Thereafter, the Council should vote to approve the final argument.
ALTERNATIVE:
The Council could decide not to submit an argument in favor of the measure, but staff does not recommend this. The voters would find an argument from the City Council concerning the measure to be helpful for them in making up their minds on the measure.
FISCAL IMPACT:
None with respect to whether the City Council submits an argument or not. The fiscal impact to the City is positive, however, should the measure be approved by the voters, as the measure is anticipated to bring in approximately $20,000 to $30,000 per year. Revenue would significantly increase should any hotels, motels, inns, bed and breakfasts, RV parks, or campgrounds commence operations in the City.
ARGUMENT IN FAVOR OF THE MEASURE TO INCREASE THE RATE OF THE CITY’S EXISTING TRANSIENT OCCUPANCY TAX FROM SIX PERCENT (6%) TO TEN PERCENT (10%) AND INCREASE
THE TYPES OF OCCUPANCY CATEGORIES SUBJECT TO THE TAX
Vote YES on Measure Z to raise needed revenues for vital City services, to be paid for by visitors to the City with zero costs to Guadalupe residents.
Transient occupancy tax (TOT) is charged to travelers when they stay at a temporary lodging for 30 days or less. TOT is an important source of local tax revenue, along with sales and property taxes, and it is the only tax that does not fall on local residents to pay.
The City of Guadalupe’s rate is currently 6% of the rent charged for a temporary lodging - much lower than every other city in both Santa Barbara and San Luis Obispo Counties, as well as in the unincorporated areas of both of these counties which all charge at least 10%! Raising the City’s TOT rate to 10% will keep the City’s rate competitive, but comparable to other local jurisdictions.
Measure Z will also expand the types of occupancy categories subject to TOT beyond hotels/motels, including private campgrounds, inns, as well as short-term rentals offered through online platforms like AirBnB.
TOT is not an important source of revenue for Guadalupe currently since there are no temporary lodgings in the City except for short-term rentals, but the City is pursuing economic development to attract more lodging options. It makes sense to raise the TOT rate now, rather than wait until after a new lodging option has been established. Even with only short-term rentals ordinance, the City still expects to collect $20,000 to $30,000 annually if Measure Z passes.
Approving Measure Z will help raise revenues for years to come – without costing residents a penny. We strongly urge a YES vote on Measure Z.
/s/ Ariston Julian, Mayor
/s/ Antonio Ramirez, Mayor Pro Tem
/s/ Liliana Cardenas, Councilmember
/s/ Eugene Costa, Jr., Councilmember
/s/ Gilbert Robles, Councilmember
ATTACHMENT 1