Workers Compensation Admin
Salaries & Fringe Benefits
SALARIES & WAGES
681-2350-
1100
$95,200 $77,398 $99,600 4.6%
SALARIES OVERTIME
681-2350-
1300
$0 $155 $0 0%
OTHER FRINGE BENEFITS
681-2350-
1400
$4,100 $5,810 $7,600 85.4%
PERS Pension
681-2350-
1405
$33,600 $34,255 $32,100 -4.5%
HEALTH PLANS
681-2350-
1410
$15,000 $11,298 $15,000 0%
Special Pay
681-2350-
1420
$4,900 $1,786 $2,200 -55.1%
PTO + Holiday
681-2350-
1425
$2,700 $3,174 $3,000 11.1%
Total Salaries & Fringe Benefits: $155,500 $133,875 $159,500 2.6% Operating Supplies & Services
INSURANCE, BONDS
681-2350-
2500
$1,234,500 $1,287,954 $1,433,700 16.1%
W/COMP TAIL CLAIMS
681-2350-
2501
$20,000 $0 $0 -100%
TRAINING & EDUCATION
681-2350-
2560
$3,000 $0 $3,000 0%
PROFESSIONAL/SPECIALIZED
SERV
681-2350-
2710
$41,000 $43,024 $61,000 48.8%
Total Operating Supplies &
Services:
$1,298,500 $1,330,978 $1,497,700 15.3%
Total Workers Compensation
Admin:
$1,454,000 $1,464,853 $1,657,200 14%
Dental & Vision Insurance
Operating Supplies & Services
INSURANCE, BONDS
682-2150-
2500
$275,000 $250,544 $275,000 0%
PROFESSIONAL/SPECIALIZED
SERV
682-2150-
2710
$30,000 $5,467 $30,000 0%
Total Operating Supplies &
Services:
$305,000 $256,011 $305,000 0%
Total Dental & Vision Insurance: $305,000 $256,011 $305,000 0% Liability Insurance
Salaries & Fringe Benefits
SALARIES & WAGES
683-2200-
1100
$58,700 $49,028 $66,100 12.6%
OTHER FRINGE BENEFITS
683-2200-
1400
$2,600 $3,573 $4,800 84.6%
Name Account ID FY2023
Amended
FY2023
Actuals
FY2024 CM
Recommended
FY2023 Amended
vs. FY2024 CM
Recommended (%
Change)
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 496 of 510 Page 484
14.D
PERS Pension
683-2200-
1405
$22,300 $20,606 $21,800 -2.2%
HEALTH PLANS
683-2200-
1410
$9,200 $5,213 $9,900 7.6%
WORKERS COMP CONTRIBUTION
683-2200-
1415
$3,600 $3,000 $4,000 11.1%
Special Pay
683-2200-
1420
$2,800 $92 $300 -89.3%
PTO + Holiday
683-2200-
1425
$2,800 $3,930 $3,100 10.7%
UNEMPLOYMENT BENEFITS
683-2200-
1430
$100 $80 $100 0%
RETIREE MEDICAL PREMIUMS
683-2200-
1450
$16,000 $13,330 $12,200 -23.7%
Total Salaries & Fringe Benefits: $118,100 $98,852 $122,300 3.6% Operating Supplies & Services
CONTRACTS & LEASES
683-2200-
2400
$45,000 $41,496 $45,000 0%
INSURANCE, BONDS
683-2200-
2500
$1,264,100 $1,755,089 $1,652,300 30.7%
PROFESSIONAL/SPECIALIZED
SERV
683-2200-
2710
$2,500 $2,720 $0 -100%
LIABILITY CLAIMS COSTS
683-2200-
2722
$400,000 $6,000 $400,000 0%
Cost for damages to City Property
683-2200-
2725
$67,155 $0 $0 -100%
Total Operating Supplies &
Services:
$1,778,755 $1,805,305 $2,097,300 17.9%
Internal Service Charges
CITY ATTORNEY
683-2200-
3612
$25,300 $21,080 $24,100 -4.7%
Total Internal Service Charges: $25,300 $21,080 $24,100 -4.7% Total Liability Insurance: $1,922,155 $1,925,237 $2,243,700 16.7% OPEB-Other Post Employment
Benefits
Salaries & Fringe Benefits
SALARIES & WAGES
689-2150-
1100
$23,600 $19,689 $25,600 8.5%
OTHER FRINGE BENEFITS
689-2150-
1400
$1,000 $1,457 $1,900 90%
PERS PENSION
689-2150-
1405
$8,400 $8,660 $8,200 -2.4%
HEALTH PLANS
689-2150-
1410
$3,600 $252 $3,600 0%
SPECIAL PAY
689-2150-
1420
$800 $0 $0 -100%
Name Account ID FY2023
Amended
FY2023
Actuals
FY2024 CM
Recommended
FY2023 Amended
vs. FY2024 CM
Recommended (%
Change)
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 497 of 510 Page 485
14.D
PTO + HOLIDAY
689-2150-
1425
$700 $0 $800 14.3%
Total Salaries & Fringe Benefits: $38,100 $30,058 $40,100 5.2% Operating Supplies & Services
CONTRACTS & LEASES
689-2150-
2400
$4,597,900 $3,147,040 $4,678,800 1.8%
DENTAL/VISION INSURANCE
CLAIMS
689-2150-
2500
$234,400 $172,455 $264,700 12.9%
RETIREE MEDICAL GAP PLAN
689-2150-
2501
$20,000 $49,309 $54,400 172%
PROFESSIONAL/SPECIALIZED
SERV
689-2150-
2710
$79,900 $16,461 $50,000 -37.4%
Total Operating Supplies &
Services:
$4,932,200 $3,385,265 $5,047,900 2.3%
Total OPEB-Other Post Employment
Benefits:
$4,970,300 $3,415,324 $5,088,000 2.4%
Unemployment Benefits
Operating Supplies & Services
UNEMPLOYMENT CLAIMS
690-2375-
2600
$25,000 $14,875 $25,000 0%
Total Operating Supplies &
Services:
$25,000 $14,875 $25,000 0%
Total Unemployment Benefits: $25,000 $14,875 $25,000 0% Legal Services
Operating Supplies & Services
PROFESSIONAL/SPECIALIZED
SERV
691-1600-
2710
$500,000 $209,588 $650,000 30%
SPECIAL COUNSEL
691-1600-
2740
$250,000 $0 $200,000 -20%
LITIGATION/SPECIAL PROJECTS
691-1600-
2755
$185,000 $75,346 $185,000 0%
Total Operating Supplies &
Services:
$935,000 $284,935 $1,035,000 10.7%
Total Legal Services: $935,000 $284,935 $1,035,000 10.7% OPEB Trust
Debt Service
FISCAL AGENT ADMINISTRATION
789-2150-
4300
$0 $11,091 $0 0%
Total Debt Service: $0 $11,091 $0 0%
Total OPEB Trust: $0 $11,091 $0 0%
Total: $9,611,455 $7,372,326 $10,353,900 7.7%
Name Account ID FY2023
Amended
FY2023
Actuals
FY2024 CM
Recommended
FY2023 Amended
vs. FY2024 CM
Recommended (%
Change)
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 498 of 510 Page 486
14.D
Expenditures by Program
2024 Budgeted Expenditures by Program
Dental/Vision/Medical Ins (52.1%)
Liability Insurance (21.7%)
Workers Compensation (16%)
Legal Services (10%)
Unemployment Benefififits (0.2%)
Expenditures by Expense Type
2024 Budgeted Expenditures by Expense Type
Operating Supplies & Services (96.7%)
Salaries & Fringe Benefififits (3.1%)
Internal Service Charges (0.2%)
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 499 of 510 Page 487
14.D
Budgeted and Historical Expenditures by Expense Type
Millions
Debt Service
Internal Service Charges
Salaries & Fringe Benefits
Operating Supplies & Services
FY2018FY2019
FY2020FY2021FY2022FY2023
FY2024
$0
$10
$20
$30
$-10
$40
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 500 of 510 Page 488
14.D
Interfund Transfers
TRANSFERS TO AMOUNT TRANSFERS FROM TRANSFER DESCRIPTION FUNDS 100,110,120:
GENERAL FUND
$300,000
FUND 571: WATER
FUND
WATER FOR CITY PARKS
FUND 221: STREETS/GAS
TAX
$20,000
FUNDS 100,110,120:
GENERAL FUND
STREET MAINTENANCE
(MAINTENANCE OF EFFORT)
TOTAL INTERFUND
TRANSFERS
$320,000
Expenditures by Fund
NOTE: The FY2023 Amended Budget and FY2023 Actuals are as of April 30, 2023.
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 501 of 510 Page 489
14.D
Community Development
Transfers Out
OPERATING TRANSFERS
OUT
120-9900-
9950
$20,000 $16,670 $20,000 0%
Total Transfers Out: $20,000 $16,670 $20,000 0%
Total Community
Development:
$20,000 $16,670 $20,000 0%
Public Water Utility
Transfers Out
OPERATING TRANSFERS
OUT
571-9900-
9950
$124,000 $107,307 $300,000 141.9%
Total Transfers Out: $124,000 $107,307 $300,000 141.9%
Total Public Water Utility: $124,000 $107,307 $300,000 141.9% Total: $144,000 $123,977 $320,000 122.2%
Name Account ID FY2023
Amended
FY2023
Actuals
FY2024 CM
Recommended
FY2023 Amended vs.
FY2024 CM
Recommended (%
Change)
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 502 of 510 Page 490
14.D
CAPITAL IMPROVEMENTS
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 503 of 510 Page 491
14.D
The Capital Improvement Program (CIP) of any City is a policy document that sets forth the City's program for identifying and completing large capital improvement projects, which is updated annually to ensure compliance with City Council, constituent's needs, and Strategic Plan. On August 10, 2021, the City Council adopted the Fiscal Year 2021-2022 through Fiscal Year 2022-2023 CIP document, with the promise by Staff that a multi-year CIP was in the works. This five-year CIP document fulfills that promise.
The proposed Fiscal Year 2022-2023 through Fiscal Year 2026-2027 CIP was presented on June 6, 2022, to the Infrastructure Commission.
The proposed Fiscal Year 2022-2023 through Fiscal Year 2026-2027 CIP was determined to be in conformance with the City’s General Plan, as required by Government Code Section 65401 at the Planning Commission Meeting of May 17, 2022.
Over the past several years, Engineering and Public Works have collaborated to review the existing CIP, closeout lingering projects, and develop a solid list of projects that will carry the City forward, while maintaining fiscal responsibility with available funding sources.
The proposed CIP includes over 90 projects, with an estimated budget of $71,540,000 for Fiscal Year 2022/2023 alone, across various departments, and an additional $35,360,000 through Fiscal Year 2026/2027. The revenue sources for these projects include the following:
Measure "A" Local Streets and Roads (County 1/2 cent sales tax for transportation) Road Maintenance and Rehabilitation Account (RMRA)
Motor Vehicle Fuel Tax (Gas Tax)
Developer Impact Fees (DIF)
Developer Deposits/Bond Proceeds
Transportation Uniform Mitigation Fee (TUMF)
Community Development Block Grant (CDBG)
Active Transportation Projects (ATP)
Highway Safety Improvement Program (HSIP)
Measure "U" (City of Hemet Public Safety)
Riverside County Flood Control & Water Conservation DistrictCity Sanitary Sewer City Water
American Rescue Plan Act (ARPA)
National Fitness Campaign Grant
Lighting and Landscape Maintenance Districts
SB 821
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 504 of 510 Page 492
14.D
APPENDIX
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 505 of 510 Page 493
14.D
Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.
Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 506 of 510 Page 494
14.D
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.
Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services.
The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 507 of 510 Page 495
14.D
"surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.
The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.
Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.
General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 508 of 510 Page 496
14.D
Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and efficiency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 509 of 510 Page 497
14.D
the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.
RANs are full faith and credit obligations.
Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.
City of Hemet | Adopted June xx, 2023 - Resolution 2023-xxx Page 510 of 510 Page 498
14.D
City of Hemet
City Council Meeting
STAFF REPORT
Meeting: City Council Meeting - Jun 27 2023
Department: Administration
Submitted by: Mark Prestwich, City Manager
Brenda Chavez, Executive Assistant;
☐ Receive and File ☐ Consent Calendar ☒ Business Item ☐ Public Hearing TITLE:
2023 City Council Subcommittee Assignments
RECOMMENDED ACTION:
It is respectfully recommended that the City Council:
1) Review Mayor Males' recommendations for appointments, determine whether to retain each Subcommittee, and affirm, modify or make new appointments as necessary. 2) Confirm which City Council Ad Hoc Committees have completed assigned tasks and dissolve such Committees or determine to retain the Committee and affirm, modify or make new appointments as necessary.
3) Consider creation of new City Council Ad-Hoc Committees and appoint members.
BACKGROUND:
In an effort to formally dissolve Ad-Hoc Committees that have completed assigned tasks, staff requests Council review the following list and determine if the tasks have been completed. If so, the Ad-Hoc Committee should be dissolved. If the task has not been completed, the Council should determine to retain the Ad-Hoc Committee and affirm or modify appointments and make any necessary appointments to fill vacancies.
ANALYSIS:
Annually, the Mayor can make recommendations for assignments and adjustments for City Council committees, commissions, and liaisons. During the March 28, 2023 Regular City Council Meeting Mayor Joe Males requested to meet with staff to refine the list and bring forth recommendations at an upcoming City Council Meeting.
DISCUSSION:
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The reorganization of and appointment to City Council Subcommittees occurs after Council Member reorganizations or at the behest of the Mayor. Following are the current City Council Subcommittees.
The Council should affirm or modify appointments and make any necessary appointments to fill vacancies.
The council will have the opportunity to discuss the proposed edits to the current list of council committee assignments as requested by the Mayor:
City Council Subcommittee Current Appointments Mayor's Recommendations Homeless Outreach Ad-Hoc Lilienthal Males/Lilienthal
Business Outreach Ad-Hoc Males/Lilienthal Males/Peterson CBDG Ad-Hoc Males/Lilienthal Males/Krupa or Kendrick
Banner Program Ad-Hoc Males/Krupa Dissolve
Council Protocols Ad-Hoc Peterson/Krupa
Cal Trans Liaison Ad-Hoc Peterson/Krupa
Clean Up/Graffiti Ad-Hoc Males/Lilienthal
Veteran Memorial Ad-Hoc Males/Peterson
PREVIOUS COUNCIL ACTION:
The Subcommittee list was refined in addition to Outside Boards, Committees and Commission Appointments at the January 20, 2023 Regular City Council Meeting.
STRATEGIC PLAN INTEGRATION:
GOAL FIVE: ORGANIZATIONAL EFFECTIVENESS
To identify the work needed inside the City organization to effectively provide services to the community and ensure financial stability.
Objective 1: Operate in a financially sustainable manner.
Objective 2: Evaluate existing practices to ensure continuity with industry best practices.
Objective 3: Provide Council with policies that are consistent while lessening liabilities.
Objective 4: Increase employee retention by training and creating a positive workplace.
Objective 5: Streamline fire prevention coordination efforts.
FISCAL IMPACT:
None
ATTACHMENT(S):
2023 Council Committee Appointments List
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Updated January 10, 2023
COUNCIL COMMITTEES AND LIAISONS TO OUTSIDE ORGANIZATIONS
COUNCIL STANDING
COMMITTEES
2021
MEMBERS(S)
APPOINTMENT
2021
MEMBER(S)
Appointmen
ASSIGNED
DEPARTME
NT
MEETING DATES/TIMES 2022
MEMBER UPDATES
2023
MEMBER UPDATES
Hemet Housing Authority Krupa/Lilienthal Krupa/Lilienthal Community Development
As Needed Lilienthal/Krupa Lilienthal/Krupa
Investment Oversight
Committee
Krupa/Meyer Krupa/Meyer Finance 3
rd Monday/1 per quarter Krupa/Meyer Krupa/Meyer
Skate Park Committee Lilienthal/Brown Lilienthal/Brown Public Works As Needed Males/Lilienthal Males/Lilienthal
LIAISON TO CITY
BOARDS/COMMISSIONS
Hemet Public Library Board
of Trustees
Krupa Krupa Library 3
rd Friday/ 10:00 a.m. Krupa Krupa
Infrastructure Commission Brown Brown Engineering Last Monday/every odd month/ 4:00p.m.
Brown Peterson
Planning Commission Males Krupa 1st/Lilienthal
3rd
Community
Development
1st & 3rd
Tuesdays/6:00p.m.
Krupa/Males Krupa/Males
SPECIAL AND AD HOC
COMMITTEES
Council Protocols Ad-Hoc
Committee Feb.
25, 2020
Krupa/Brown Krupa/Brown Attorney As Needed Krupa/Brown Krupa/Peterson Strategic Plan Update AdHoc
Committee Dec 8, 2020
Lilienthal/Meyer Lilienthal/Meyer As Needed Lilienthal/Meyer Lilienthal/Meyer Clean Up/Graffiti Ad-Hoc
Committee
Lilienthal/Males Lilienthal/Krupa As Needed Lilienthal/Males Lilienthal/Males Homeless Outreach Ad-Hoc
Committee
Lilienthal/Meyer Lilienthal/Meyer As Needed Lilienthal/Meyer Lilienthal/Meyer Business Outreach Ad-Hoc
Committee
Lilienthal/Males Lilienthal/Brown As Needed Lilienthal/Males Lilienthal/Males CDBG Ad-Hoc Committee As Needed Lilienthal/Males Lilienthal/Males Cal Trans Liaison Ad-Hoc
Committee
Brown/Krupa Brown/Krupa As Needed Brown/Krupa Peterson/Krupa Banner Program Ad-Hoc
Committee
As Needed Krupa/Males Krupa/Males
Veterans Memorial Ad-Hoc As Needed Peterson/Males
LIAISON TO OUTSIDE
ORGANIZATION
Riverside County Airport
Land Use Commission* Krupa Krupa
2 nd Thursday/9:30
a.m./Riverside
Krupa Krupa
Community Action
Commission of Riverside
County
Males
Lilienthal 3
rd Thursday/5:30 p.m./
Riverside
Lilienthal Lilienthal
League of California Cities All Council
Members
All Council
Members
2 nd Monday/6:00 p.m. All Council Members All Council Members Riverside County
Transportation Commission
Krupa/Brown Krupa/Brown 2
nd Weds/9:00
a.m./Riverside
Krupa/Lilienthal Krupa/Lilienthal
Riverside County Habitat
Conservation Agency
(WRCOG)*
Brown Brown Quarterly 3rd
Thursday/11:30 a.m.
/Riverside
Brown Peterson
Riverside Transit Agency* Krupa/Lilienthal Krupa/Lilienthal 4 th Thurs/ 2:00 p.m./
Riverside
Krupa/Lilienthal Krupa/Lilienthal
(Nov & Dec - 3
rd Thurs)
14.E
Western Riverside County
Conservation Authority
(RCA)*
Krupa/Brown Krupa/Brown 1
st Monday/12:30
p.m. Riverside
Males/Krupa Males/Krupa
Ramona Bowl Board of
Directors
Krupa/Males Brown/Lilienthal As Needed Brown Peterson
Hemet San Jacinto Water
Master Board*
Krupa/Brown Krupa/Brown Attorney/
Public Works
4 th Monday in Feb., May,
Aug., and Nov. 4:00
p.m./EMWD
Krupa/Brown Krupa/Peterson
Western Communities
Energy Board of Directors
(WCE) *
Brown/Males Brown/Krupa 2
nd Wed/1:00
p.m./Riverside
Brown/Males Peterson/Males
Western Riverside Council of
Governments (WRCOG)*
Brown/Lilienthal Brown/Lilienthal 1
st Mon. / 2:00 p.m./
Riverside
Brown/Lilienthal Peterson/Lilienthal
Admin Comm/2nd
Wed/1:00pm/Riverside As
Needed
*Denotes stipend received for-- attendance
California Joint Powers Insurance
Authority Board
Peterson/Meyer (5/12/20) As Needed
League of California Cities Appointments:
Revenue and Taxation Committee Krupa
Transportation, Communications, and Public Works Policy Committee Peterson WRCOG Appointments to Regional Committees:
SCAG Transportation Krupa
Riverside County Waste Management Task Force Krupa
Riverside County Transportation Commission (RCTC)
Mobile Source Air Pollution Reduction Review Committee Krupa
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City of Hemet
City Council Meeting
STAFF REPORT
Meeting: City Council Meeting - Jun 27 2023
Department: City Attorney
Submitted by: Mark Prestwich, City Manager
Steven Graham, City Attorney;
☐ Receive and File ☐ Consent Calendar ☒ Business Item ☐ Public Hearing TITLE:
An Ordinance of the City Council of the City of Hemet, California, Amending Section 18-128(h) "Conduct of Games" of the Hemet Municipal Code to Increase the Maximum Prize Amount for Charitable Bingo Games to $500
RECOMMENDED ACTION:
It is respectfully recommended that the City Council:
Waive full reading and introduce by title only an Ordinance of the City Council of the City of Hemet, California, Amending Section 18-128(h) "Conduct of Games" of the Hemet Municipal Code to Increase the Maximum Prize Amount for Charitable Bingo Games to $500.
ANALYSIS:
The Hemet Municipal Code currently provides in Section 18-128 that the maximum prize for a single game of charitable bingo shall not exceed $250, while state law (Penal Code Section 326.5) has been amended to authorize charitable bingo games up to a maximum of $500. This has caused a situation where the City's municipal code is more strict than state law. It is anticipated that increasing the maximum amount under the City's municipal code to correspond to state law will reduce confusion as to what the appropriate maximum amount is while also encouraging higher participation in charitable bingo games.
STRATEGIC PLAN INTEGRATION:
GOAL FIVE: ORGANIZATIONAL EFFECTIVENESS
To identify the work needed inside the City organization to effectively provide services to the community and ensure financial stability.
Objective 2: Evaluate existing practices to ensure continuity with industry best practices.
ATTACHMENT(S):
Bingo Ordinance
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00092214.1 - 1 -
HEMET ORDINANCE NO. XXX
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CITY OF HEMET
HEMET, CALIFORNIA
ORDINANCE NO. XXX
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
HEMET, CALIFORNIA, AMENDING SECTION 18-128(h)
“CONDUCT OF GAMES” OF THE HEMET MUNICIPAL
CODE TO INCREASE THE MAXIMUM PRIZE AMOUNT
FOR CHARITABLE BINGO GAMES TO $500
WHEREAS, the Hemet Municipal Code currently provides in Section 18-128 that the maximum prize for a single game of charitable bingo shall not exceed $250; WHEREAS, California Penal Code 326.5 permits a maximum prize for a single game of charitable bingo of up to $500;
WHEREAS, the City Council desires to ensure local regulations align with the state provisions by amending Section 18-128 of the Hemet Municipal Code; WHEREAS, increasing the maximum prize amount for charitable bingo games to $500 could encourage higher participation in these games within the City of Hemet and subsequently enhance fundraising capabilities of local charities;
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF HEMET DOES ORDAIN AS FOLLOWS:
SECTION 1. Recitals. The City Council determines that the above Recitals are true and correct and are incorporated as though fully set forth herein.
SECTION 2. Municipal Code Amendment.
Subsection (h) of Section 18-128 of the Hemet Municipal Code is hereby amended to read as follows: “The total value of prizes awarded during the conduct of any bingo games shall not exceed the amount authorized by California Penal Code Section 326.5(n), as that section may be amended from time to time.”
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00092214.1 - 2 -
HEMET ORDINANCE NO. XXX
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SECTION 3. Severability. If any section, subsection, subdivision, sentence, clause, phrase, or portion of this Ordinance is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such determination shall not affect the validity of the remaining portions of this Ordinance. The City Council hereby declares that it would have adopted this Ordinance, and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared invalid or unconstitutional.
SECTION 4. Publication. The City Clerk is authorized and directed to cause this Ordinance to be published in any manner authorized by law.
SECTION 5. Effective Date. This Ordinance shall take effect thirty (30) days from its passage by the City Council of the City of Hemet.
PASSED, APPROVED AND ADOPTED this ____ day of ______, 2023. _____________________________________
JOE MALES, MAYOR
ATTEST:
________________________________
JOHN MAIER, CITY CLERK
APPROVED AS TO FORM:
________________________________
STEVEN GRAHAM, CITY ATTORNEY
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