City of Imperial Council Agenda
March 5, 2025
Imperial City Council
James Tucker – Mayor
Ida Obeso-Martinez – Mayor Pro-Tem
Stacy Mendoza – Council Member
Katherine Burnworth – Council Member
Robert Amparano – Council Member
AGENDA
Regular Meeting of the Imperial City Council
City Council Chambers
220 West 9th Street
Imperial, CA 92251-1637
March 5, 2025
Closed Session at 06:00 pm
Open Session at 07:00 pm
The Imperial City Council meetings, including public comments, are livestreamed on social media pages.
By remaining in the room, you are giving your permission to be recorded.
You are encouraged to watch the City Council meetings via Livestream on the City of Imperial Facebook page.
All documents containing an executive summary and staff recommendation associated with open session action items are available for public inspection on the City’s website, www.imperial.ca.gov, seventy-two (72) hours before the posted meeting time.
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in the meeting, please contact (760) 355-4373. Notification of 48 hours before the meeting will enable the city to make reasonable arrangements to ensure accessibility to this meeting [28 CFR 35.102-35.104 ADA title II].
6:00 P.M. CLOSED SESSION
ROLL CALL
PUBLIC COMMENT FOR CLOSED SESSION ITEMS ONLY: At this time, members of the public may address the City Council on Closed Session items in person or by contacting the City Clerk's Office at [email protected]. Pursuant to State Law, the City Council may not discuss or take action on issues not on the meeting agenda (Government Code Section 54954.2). If you are compensated to communicate with City officials, you may be required to register and/or make certain disclosures as a lobbyist. Please see the City Clerk for additional information. There is a time limit of three (3) minutes for anyone wishing to address the City Council on these matters.
CITY COUNCIL ADJOURNS INTO CLOSED SESSION
CONFERENCE WITH LEGAL COUNSEL: The City Council finds, based on advice from the City Attorney, that discussion in open session of the following described matter(s) will prejudice the position of the City in existing and anticipated litigation.
City of Imperial Council Agenda
March 5, 2025
CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION (Section 54956.9) Case Name: R. Collado
CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9 Number of Potential Cases: 1
CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION
Significant exposure to litigation - G.C §54956.9 (d)(2) Number of Cases: 1
CONFERENCE WITH LABOR NEGOTIATORS – G.C.5957.6
Agency Designated Representatives: City Manager
Employee Organization: Imperial Police Officers Association, Teamsters Local No. 542 and Employee Organization Management Supervisory, Professional, Confidential, and Police Captain/Unrepresented 7:00 P.M. REGULAR MEETING
CALL TO ORDER
ROLL CALL
PLEDGE OF ALLEGIANCE
ADJUSTMENTS TO THE AGENDA: The City Council may amend the order, add urgency items, note abstentions or “no” votes on consent calendar items, and request consent calendar items be removed from the consent calendar for discussion. The City Council may also remove items from the consent calendar before that portion of the agenda. The City Council may address these issues by entertaining a formal motion.
CITY ATTORNEY REPORT ON CLOSED SESSION
PUBLIC COMMENT: Matters not appearing on the agenda: If you wish to address the City Council concerning any item within the City Council’s jurisdiction, please raise your hand and be acknowledged by the Mayor. At that time, state your name and address for the record. The Mayor reserves the right to place a time limit of three (3) minutes on each person’s presentation.
A. PRESENTATIONS:
A-1. Proclamation presentation for Women’s History Month A-2. Proclamation presentation for Engineer’s Week
A-3. Friends of Imperial Parks presentation by Tony Lopez, Parks & Recreation Director
City of Imperial Council Agenda
March 5, 2025
B. CONSENT AGENDA: All items appearing under the “Consent Agenda” will be acted upon by the City Council with one motion without discussion. Should any Council member or other person request that any item be considered separately, that item will then be taken up at the time as determined by the Mayor.
B-1. Approval of Warrants Report.
B-2. Approval of City Council meeting minutes for the Regular Meeting of February 19, 2025.
B-3. Receive and file the independent city audit report for fiscal year 2023.
B-4. Declare Public Services equipment as surplus and authorize the sale and disposal.
C. ACTION ITEMS (DISCUSSION/ACTION):
C-1. Approve the purchase of two (2) new 2024 Ford F250 service trucks for the Water Treatment Plant.
Presenter: David Dale, Public Services Director
Recommendation: Approve the purchase of two (2) new 2024 Ford service trucks for the Water Treatment Plant.
C-2. Approve an agreement between the City of Imperial and the Imperial Irrigation District (IID) for an IID Pole Attachment Program.
Presenter: R. Alejandro Estrada, DoIT Director
Recommendation: Approve an agreement between the City of Imperial and the Imperial Irrigation District (IID) for an IID Pole Attachment Program.
C-3. Approval and adoption of the City of Imperial’s Vacancy, Recruitment, and Retention Efforts Policy.
Presenter: Kristen Smith, Human Resources Manager
Recommendation: Approval and adoption of the City of Imperial’s Vacancy, Recruitment, and Retention Efforts Policy.
D. REPORTS:
D-1. Department Reports
D-2. City Manager Report
D-3. Mayor and Councilmember Reports
ADJOURNMENT: The next regular meeting of the Imperial City Council will be held on Wednesday, March 19, 2025.
b-l
CITY OF I[,4PERIAL
Check Register Report
BANK: UNION BANK
Date
Time
Pagel
02t26t2025
2:03 pm
1 Check
Number
Check Status
Dale
Void/Stop Reconcile Vendor
Date Date Number Vendor Name Check Description Amount
Ut{lON BANK Checks
123320 02119i25 Ptinled ACADEMI AWAROS &
TROPHIES
AIRWAVE COMMUNICATIONS
ALL VALLEY FENCE AND
MATERIALS
BABCOCK LABORATORIES.
INC,
BAKER & TAYLOR BOOKS
BLACKMAN PLUI\4BING INC,
BLUETARP FINANCIAL. INC,
CHRIS KEMP
CORE & MAIN LP
COSTCO WHOLESALE
COUNTY I\4OTOR PARTS CO,
INC
GREEN RUBBER-KENNEDY
AG
GUARDIAN ALLIANCE
TECHNOLOGIES
HOME DEPOT CREDIT
SERVICES
HUMANE SOCIETY OF
IMPERIAL
IMPERIAL COUNIY SHERIFFS
DEPT,
IMPERIAL TRUSS & LUMBER
co.
JIM REITER'S LOCKSI\,/l'TH &
SAFE
JOE BOULDER
O'REILLY
PEDRO ROCHA
PMW ASSOCIATES INC,
ROSA PEREZ
SKI\4 ENGINEERING LLC
THE BRIEFING ROOM LLC
ULINE
VISION IRAFFIC CONTROL
rNc.
WAGEWORKS. INC
YOMAR ALEJANDRO VELEZ
AIUAZON CAPITAL SERVICES
AMERICAN FIDELITY
ASSURANCE
ASSOCIATION FOR RURAL &
SMALL
AT&T LONG DISTANCE
BLUE SHIELD OF CALIFORNIA
BLUETARP FINANCIAL, INC.
BRAWLEY ANALYTICAL. INC.
CALIFORNIA STATE
DISBURSEi,4ENT
CANON U.S-A, INC
COSTCO WHOLESALE
COUNTY MOTOR PARTS CO.
tNc
DAVID SHAW
DYNAI/IC CONSULIING
ENGINEERS
DYNA[.4IC CONSULTING
ENGINEERS
ELIVALENZUELA
FARFAN ALVAREZ
8318 81882
c850526-8203 82316
7494182179
3907107 .01 82211
123358
't23362
123364
123365
123368
123372
123373
123376
123381
0219t25
02,19t25
02119t25
02119t25
02119/25
0?J19P5
02t192s
02J19i25
02/19n5
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
023
4400
7720
8490
2096
4271
3187
008
6745
185'1
250
7158
8296
455
517
659.55
183.15
185 75
5 197 50
241.13
719 91
38.97 832.30
225.04
123321 450206 81886
2*1836 42143
130.00
259.U
123326 02119125 P,inled
123328
123330
123331
12333/.
123335
123337
02t19t25
02119t25
0219125
0z't9125
02t19125
02,19125
oz19t25
732
3395
7158
4093
514
132
6857
2038778513 81489
2F69709 82303
t05969/5 818S1
2t24125 - 2127t25 2025 MrC
\ /310843 82317
46/07 82145
565512 82138
123347 OZ19l25 Ptinled
123351 OZ19l25 Ptinled
123352 02119125 Ptinl.ed
123353 0219/25 Printed
'123356 0Z1gl25 Printed
123357 0219125 Ptinled
I 106663 82304
27137 81872 125 00
4973454 82324 2.672 69
JANUARY 2025 81888 3 055 00
12312024-01 DTSPATCH Q4 81874 70,000 00
873759 82137
277588 81878 22.73
3846
4481
5336
3369
3848
5257
3845
6883
8626
9964-0140i605 W 14TH
2687 -1217 06 A2139
cotco32225-1 BALANCE 821 42
1018242 81847
9313-O293t221 BUCKSKTN RANCH
29397 82333
1218 81880
1482722U 42321
717 82318
123382
123385
123387
123388
021925 Printed
02119125 Ptinled
02J2625 Ptinled
0212625 Ptinled
5639
38/,7
5956
6306
1023-OR39530 oCT 2023 81546
9978,0978/2300 MYRTLE #34
1 Jt\49-H4W4-3KT6 81 376
D816037 8'1S32
600.00
130.42
737.44
5.293.72
123390
123391
123392
123393
123394
02126t25
o2t26t25
02t26ns
02J26t25
02126n5
Printed
Printed
Printed
Printed
Printed
123395
123396
123397
02,26n5 Ptinled
0Z26125 Ptinled
02126f25 P.inled
3669
132
6857
123398
123399
02126125 Ptinled
02l26n5 Ptinled
4595
517
338 37 t$557 02J20t25
250420020917 81931
r05805/5 82257
000933 82345
2t21t25
.113.70
59,864 31
88 69
319 50
2.706.88
38629081 81933
48138 82356
565330 82212
123389 02126/25 Printed
123400 02l26DS Pti^ted
9923 03771687 DtA[/OND
392325.17 42210
123401
123402
02,2625 Ptinled
02126n5 Ptinled
38s3
3850
8823-0082/616 CTNNABAR
941S-0232/670 FLYNG CLOUD
42.30 49.50
770 40
123348 02119125 Ptinled
02J19125 Printed
02/19/25 Printed
4.66 945.78
2,7s0.00
525.00
3.29 15,476.94
1,089.82
144.31
3,556.01
2.6s2.55
85.75 138.87
,142.05
'1,420.00
4,400.00
CITY OF IMPERIAL
Check Register Report
BANK: UNION BANK
Date
Time
Page
02t26tN25
2:03 pm
2 Check
Number
Check
Date
Void/Stop Reconcile Vendor
Date Date Number
Status Vendor Name Amounl
UNION BANK chocks
123403
123404
123405
1234ctr
0?,26125 Ptinled
02126125 Ptinled
02l26n5 Winled
02,26125 Ptinled
FRANCHISE TAX BOARD O1I1OT2O25
HACH COMPANY 14370890 82096
HOLTVILLE TRIBUNE O1O18OO 82219
HOME DEPOT CREDTT 6973378 82214
SERVICES
IMPERIAL COUNW JAN 1' DEC 31. 2024 81935
AUDITOR.CONTRO
IMPERIAL IRRIGATION FEBRUARY 24, 2025
DISTRICT
IMPERIAL POLICE OFFICERS 2/21l25
ASSN,
IMPERIAL TRUSS & LUMBER 873838 82358
co.
IMSINFRASTRUCTURE 241129.21A?217
MANAGEMENT
INGRAM LIBRARY SERVICES 86722726 81754
JESSICA HURTADO 2121125
JORGE RUIZ TUITION REIMB #928484 81550
JULIAN PIE COMPANY 19'17041 82359
K.C WELDING & RENTALS, 2@352 A2357
rNc.
KTMBALL MTDWEST 103032898 82340
KOPPEL & GRUBER PUBLIC 2'1004 MORNINGSTAR 81934
FINANCE
LC ENGINEERING 2421 82203
CONSULTANTS INC
LC ENGINEERING 2*7 82207
CONSULTANTS INC
LEE rRE CO. 402673A256
LTNCOLN LIFE 2121t25
LUCTANO GARCTA 98,15-0720/203 W 10TH
LUISLIZARRAGA 3I2I25.316125TRAFFICCOLLISION
MARCO A, LOPEZ 7781.1 BALANCE 82353
MARIO ROACHO BBB 03122,12025. AALANCE 82352
MAR|O ROACHO BBB 03122t2025 - OEPOSIT 82351
MtssloNSouARE - 304257 02/2112025
NC CHILD SUPPORT 2121125
CENTRALIZED
PAC|FTC P|PEL|NE SUPPLY 5100472158.001 8232
PRINCIPAL LIFE INSURANCE 1044724-1OOO1 MAR 2025 81936
COMP
RUSH STEEL SUPPLY 49566 82255
SERRACOOPERATIVE 2O182181
SHERWIN-WLLIAMS 5049-8 82205
SIERRA MATERIAL TESIING 2220 82336
SIMNSA HEALTH PLAN 136901 81930
SoCALGAS 420 s IMPERIAL 1/10-Z t0t25 82337
SUPERIOR READY MIX 466677 82339
CONCRETE LP
SWANK I\,'IOTION PICTURES, BO 2424693 82360
tNc
TEAMSTERS. LOCAL 542 0212112025
TERILYN MENVIELLE 9719-001,1/673 KITTY HAWK
TEXAS LIFE INSURANCE O2N1T2O25
COMPANY
TK ARMOR SYSTEMS LLC 526406 82262
TUCKER MINISTORAGE MARCH 2025 UNIT425 82146
UNITED PARCEL SERVICE YOO924O75 2124125
UNITED WAY OF IMPERIAL 2121125
COUNTY
VALLEY PEST SERVICES, INC 521840 82361
VERIZON WRELESS 6'105359843
381.00
498.02
270.00
'108.97
123407 02,26n5 Ptinled
123408 0426125 Ptir.led
123409 0Z26125 Ptinled
123410 0226125 Ptinled
123411 0226D5 Ptinled
36 382 44
17.414.81
1 ,417 50
126 21
1.275.00
835 44
394 62
100 00
4,237.50
657 S3
123413
123414
123415
123416
123417
02126125 Pnnled
02126125 Ptnled
02,26n5
0226n5
0226t25
0?J26t25
0?J26125
Printed
Printed
Printed
Printed
Prinled
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
123420 02J2625 Ptinled
123421 0226125 Ptit'led
123122
123123
123424
123425
123426
123427
123428
123429
123/30
123433
1234y
123435
123436
123437
12313a
123439
02/26t25
0226125
02126125
0226t25
02126r25
02J26n5
02J26n5
042625
02t26125
4507
2782
1,994.00
767.00
69.98 387.00
150.00
4,750.00
4,750.00
551.40
264.00
17.580.29
6.2s8.52
4.048 00
1 012.00
510 00
2.123.00
1U.25
1.147.12
9.178 83
2s0 00
94 21
600
123,131
123432
OZ26DS Ptinled
OZ26n5 Ptinled
02126t25
022625
0226t25
oz26t25
o2126125
02J26D5
02J26n5
Printed
Printed
Printed
Printed
Printed
Printed
Printed
2983
281
1239
4569
3262
135
1265
3570
1.930.00
626.99
5,520.00
11,535.68
70.63 3,246 69
123440 0212625 Ptinled
123141
123442
123,{43
0z26125 Ptinled
0Z26125 Pinled
0Z26125 Prnled
1U
3849
7443
123444
123145
123446
'123447
OZ26f25 Ptinled
o2l26D5 Ptinled
02J2625 Ptinled
0226125 Ptinled
3851
7708
2008
944
123448
123449
615
611
2.575 00
983.15
Check Descnptron
314
331
3039
2096
3160
024
102
3187
3980
u72
8644
3726
2245
868
2901
5580
6596
6596
1996
101
383{
38s2
3723
6499
6499
1190
8633
965.51
1.5U.25
123418
123419
02126125 Ptinled
0Z26DS Pti.,ted
CITY OF II\,4PERIAL
Check Register Report
BANK] UNION BANK
Datel
Time
Page
02tNN25
2:03 pm
3 Check
Number
Check
Date
Status Void/Stop
Dale
Reconcile Vendor
Date Number Vendor Name Check Description Amounl
UNION BANK ChocKs
123450
123451
02126125 Ptinled
0226125 Ptinled
8217
8626
5674
487
VICTOR FIERRO
VISION TRAFFIC CONTROL
INC.
WAGE\ /ORKS. INC
XPRESS LUBE
TUITION REIMB.\Aiw GRADE 2 81548
434 82343
229.99
108.25
123452
123453
0226125 Ptin.Ed
0226125 Pti^ted
1Nw544687 FEB 2025 8199
212752 82147
140.60
198.72
TotalChecks: 95
Total Payments: 95
Total Payments: 95
Checks Total (orcluding void checks):
Bank Total (oxcluding void checks):
Grand Total (orcluding void chocks):
339,628.24
339,628.24
339.628.24
o-L
James Tucker - Mayor
Idt Obeso-Martinez - Mayor Pro-Tent
Stucy Mendolt - Council Member
Katherine Buruworth - Council Member
Robert Amparuno - Cuuncil Member
MINUTES
Regular Meeting of the Imperial City Council
City Council Chambers
220 West gth Street
Imperial. CA 9225 I -l 637
February 19,2025
Closed Session at 06:00 pm
Open Session at 07:00 pm
Mayor Tucker called the meeting to order at 6:13 p.m.
Council Members Amparano, Bumworth, Mayor Tucker, City Manager Morita, Assistant to the City Manager Garcia, and City Attomey Tumer.
Mayor Pro-Tem Obeso-Martinez arrived at 6:20 p.m., and Council Member Mendoza arrived at 6:43 p.m.
PUBLIC COMMENT FOR CLOSED SESSION ITEMS ONLY: Flavio Grijalva, Jr., was present for public comment regarding Teamsters 542-Labor Negotiations.
CITY COUNCIL ADJOURNS INTO CLOSED SESSION:
Moved by Amparano, seconded by Bumworth to adjoum into closed session.
CONFERENCE WITH LEGAL COUNSEL:
CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9 Number of Potential Cases: 1
Significant exposure to litigation - G.C $54956.9 (dX2) Number of Cases: I
CONFERENCE WITH LABOR NEGOTIATORS - G.C.5957.6
AgencyDesignatedRepresentatives: CityManager
Employee Organization: Imperial Police Officers Association, Teamsters Local No. 542 and Employee Organization Management
Supervisory, Professional, Confidential, and Police
Captain {Jmepresented
Page I of5
City of l peial Council Agenda Minutes
February 19,2025
lmnerial (litr (buncil
6:00 P.M. CLOSED SESSION
CALLED TO ORDER:
ROLL CALL:
7:00 P.M. REGULAR MEETING
CALL TO ORDER: Mayor Tucker called the meeting to order at 7:03 p.m.
ROLL CALL: Council Members Amparano, Mendoza, Mayor Pro-Tem Obeso-Martinez and Mayor Tucker.
ABSENT: Council Member Bumworth.
PLEDGE OF ALLEGIANCE: The Pledge of Allegiance was led by Council Member Amparano.
ADJUSTMENTS TO THE AGENDA: The City Manager noted that item A-4 will be moved to a future date.
Council Member Amparano noted that action items C-2, C-4, C-6, and C-7 will be moved to the consent agenda.
Moved by Amparano, seconded by Obeso-Martinez to approve action items C-2,C-4, C-6, and C-7 be moved to the consent agenda.
AYES: Amparano, Mendoza, Obeso-Martinez and Tucker
NOES: None
ABSTAIN: None
ABSENT: Bumworth
MOTION CARRIES:4-0
CITY ATTORNEY REPORT ON CLOSED SESSION: City Attomey Tumer stated that direction was given for one item of anticipated litigation, which has sigrrificant exposure to litigation and labor negotiatom.
A-1.
A-2.
A-3.
A-4.
Certificate of Recognition for Dakar 2025 Champions.
Presentation of National FFA Week Proclamation.
Legislative updates from JCG Govemment Affairs.
Friends of Imperial Parks presentation by Tony Lopez, Parks & Recreation Director B-1.
B-2.
Approval of Warrants Report.
Approval of City Council meeting minutes for the Regular Meeting of January 15,2025, and February 5, 2025.
Receive and file the Q2 Quarterly Budget Report ending December 31,2O24.
Authorize the donation or disposal of surplus Library itans/fumiture as recommended by the Library Board of Trustees.
B-3.
B-4.
City of lmperial Council Agenda Minutes
Februory 19,2025
PUBLIC COMMENT: None
A. PRESENTATIONS:
B. CONSENT AGENDA:
Moved by Mendoza, seconded by Obeso-Martinez to approve the Consent Agenda, including action items C-2, C-4, C-6, and C-7.
AYES: Amparano, Mendoza, Obeso-Martinez and Tucker
NOES: None
ABSTAIN: None
ABSENT: Bumworth
MOTION CARRIES:4-0
C-1. Approval of a Memorandum of Understanding between the City of Imperial, San Diego State University (SDSU) and SDSU Imperial Valley Campus.
Presenter: Ember Haller, Library Administrator
Recommendation: Approve the MOU with SDSU and SDSU Imperial Valley Campus and authorize the Mayor to sigrr.
Moved by Amparano, seconded by Obeso-Martinez to approve the MOU with SDSU and SDSU Imperial Valley Campus and authorize the Mayor to Sign.
AYES: Amparano, Mendoza, Obeso-Martinez and Tucker
NOES: None
ABSTAIN: None
ABSENT: Bumworth
MOTION CARRIES:4-0
C-2. Declare a 1 999 Ford F3 50 crane truck as surplus and authorize the Public Services Department to sell or auction the vehicle.
Presenter: David Dale, Public Services Director
Recommendation: Approve the declaration ofa 1999 Ford F350 Crane Truck vehicle as surplus and authorize the Public Services Department to sell or auction.
Action item C-2 was moved to the consent agenda per Council Member Amparano C-3. Adopt Resolution No. 2025-06, authorizing the replacement of the Grit Washer Tank for the Wastewater Treatment Plant Headworks.
Presenter: David Dale, Public Services Director
Recommendation: Adopt Resolution No. 2025-06, FINDING THAT SOLE SOURCE IS NECESSARY FOR REPLACEMENT OF THE GRIT WASHER TANK ROSF4 FOR THE
WASTEWATER TREATMENT PLANT HEADWORKS
Moved by Obeso-Martinez, seconded by Amparano to approve Resolution No. 2025-06.
AYES: Amparano, Mendoza, Obeso-Martinez and Tucker
NOES: None
ABSTAIN: None
Cit! of lmperial Council Agenda Minutes
February 19,2025
C. ACTION ITEMS (DISCUSSION/ACTION):
ABSENT: Bumworth
MOTION CARRIES:4-0
C-4. Adopt Resolution No. 2025-07, authorizing the repair of the Wastewater Treatment Plant Headworks Fine Screen.
Presenter: David Dale, Public Services Director
Recommendation: Adopt Resolution No. 2025-07, FINDING THAT SOLE SOURCE IS
NECESSARY FOR THE REPAIR OF THE WASTEWATER TREATMENT PLANT HEADWORKS FINE SCREEN.
Action Item C-4 was moved to the consent agenda per Council Manber Amparano.
C-5. Adopt Resolution No. 2025-08, approving the purchase ofvalve exercise equipment for the Water Treatment Plant.
Presenter: David Dale, Public Services Director
Recommendation: Adopt Resolution No. 2025-08, FINDING THAT SOLE SOURCE IS
NECESSARY FOR THE PURCHASE OF WACHS VALVE EXERCISE EQUIPMENT FOR
THE WATER TREATMENT PLANT
Moved by Mendoza, seconded by Obeso-Martinez to approve Resolution No. 2025-08.
AYES: Amparano, Mendoza, Obeso-Martinez and Tucker
NOES: None
ABSTAIN: None
ABSENT: Bumworth
MOTION CARRIES:4-0
C-6. Approve the property transfer and accept ownership of parcels 063-064-001 and 063-064-022 through Grant Deeds for retention basin purposes.
Presenter: David Dale. Public Services Director
Recommendation: Approve the property transfer and accept ownership of parcels 063-064-001 arld 063-064-022 through Grant Deeds for retention basin purposes.
Action item C-6 was moved to the consent agenda per Council Member Amparano.
C-7, Approve the property transfer and accept ownership of parcel number 044-602-018 through a Grant Deed for retention basin purposes.
Presenter: David Dale, Public Services Director
Recommendation: Approve the property transfer and accept ownership ofparcel number 044-602-018 through a Grant Deed for retention purposes.
Action item C-7 was moved to the consent agenda per Council Member Amparano
City of Impeial Council Agenda Minutes
February 19' 2025
D. REPORTS:
D-1.
D-2.
D-3.
Departments reported on their activities since the last city council meeting.
City Manager Report: None
The mayor and council members have reported on their activities since the last city council meeting and upcoming events.
ADJOURNMENT:
Seeing no further business before the Council, Mayor Tucker ended this meeting at 8:20 p.m. and adjoumed until the next council meeting on March 5,2025, at 7:00 p.m.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the city of Imperial, Califomia, this 5th day of March2025.
KRISTINA SHIELDS
City Clerk
City oflmpeial Council Agenda Minules
February l9' 2025
Agenda ltem No, D-4
2t26t2025
Victor Manriquez
3t5t20
IMPERIAL CITY COUNCIL
AGENDA ITEM
COUNCIL ACTION
PUBLIC HEARING REQUIRED
RESOLUTION
oRDINANCE I" REnDlNc
oRDINANCE 2"" READTNG
CITY CLERK'S INITIALS
(X)
DISCUSSION/ACTION:
FISCAL YEAR 2023 INDEPENDENT AUDIT REPORT
- Receive and flle the attached lndependent city audit for fiscal year ending June 30. 2023.
SUBJECT
DEPARTMENT lNvoLvED: Administration Services
BACKGROUND, SUMMARY:
The FY 2023 independent audit was performed by the CPA firm [/oss, Levy, and Hartzheim LLP on the City of lmperial's financial statement for the fiscal year ending June 30, 2023.
The City of lmperial received an "unmodified" audit opinion on the city financial statements as they were found by our auditors lo "above present fairly, in all material respects, the respective flnancial position of the governmental activities, the business-type activities, each ma.ior fund, and the aggregate remaining fund information of the City of lmperial, California, as of June 30,2023.' il1.^.5
FINANCE
INITIALS
FISCAL IMPACT: NOT TO EXCEED
No fiscal impact, this is a " Receive and File" report
TJEPT. INITIALS
STAFF RECOMM E,r-DAII ON :
Staff recommends for City Council to receive and file the Annual lndependent Audit for fiscal year ending June 30, 2023
dofi,u$htrle,fu*
CITY
MANACER s
INITIALS
NIOTION
RI]FERRED To
REJECTED
DEFERRED
SECONDED
AYES:
NAYES:
ABSENT:
APPROVED ()
DISAPPROVED ()
DATE SUBMITTED
SUBMITTED BY
DATE ACTION REQUIRED
!l."1
MANACER'S RECOMMENDATION: q4rv4_
0X,,rl
()
()
CITY OF IMPERIAL
Annual Financial Report
Fiscal Year Ended June 30, 2023
i
CITY OF IMPERIAL, CALIFORNIA
ANNUAL FINANCIAL REPORT
Fiscal Year Ended June 30, 2023
TABLE OF CONTENTS
I. FINANCIAL SECTION
A. Independent Auditor’s Report ................................................................................................ 1 B. Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position ............................................................................................... 5 Statement of Activities ................................................................................................... 6 Fund Financial Statements:
Governmental Funds:
Balance Sheet ........................................................................................................... 8 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ........................................................................... 9 Statement of Revenues, Expenditures, and Changes in Fund Balances ................ 10 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities .......................................................................................................... 11 Proprietary Funds:
Statement of Net Position ...................................................................................... 12 Statement of Revenues, Expenses, and Changes in Net Position .......................... 13 Statement of Cash Flows ...................................................................................... 14 Fiduciary Funds:
Statement of Fiduciary Net Position ...................................................................... 15 Statement of Changes in Fiduciary Net Position ................................................... 16 Notes to Basic Financial Statements ................................................................................. 17 D. Required Supplementary Information:
General Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual........................................................................ 43 LTA Measure D – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual........................................................................ 44 ARPA – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual........................................................................ 45 Schedule of the City’s Proportionate Share of the Net Pension Liability ......................... 46 Schedule of Pension Contributions ................................................................................... 47 E. Supplemental Information
Description of Nonmajor Governmental Funds ........................................................... 49 Combining Nonmajor Governmental Funds Balance Sheet ......................................... 52 Combining Nonmajor Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances ............................................................ 60 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL
BUSINESS OFFICIALS
1 PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 8383 WILSHIRE BLVD., SUITE 800 5800 HANNUM AVE., SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90211 CULVER CITY, CA 90230 ALEXANDER C HOM, CPA TEL: 310.670.2745 TEL: 310.670.2745 ADAM V GUISE, CPA FAX: 310.670.1689 FAX: 310.670.1689
TRAVIS J HOLE, CPA www.mlhcpas.com www.mlhcpas.com
WILSON LAM, CPA
INDEPENDENT AUDITOR’S REPORT
The Members of the City Council of the
City of Imperial
Imperial, California
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Imperial, California as of and for the fiscal year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Imperial, California, as of June 30, 2023, and the respective changes in financial position and, where applicable, cash flows thereof, for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and those standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise 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.
2 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 the 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 an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is 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.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – General Fund, the Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – LTA Measure D Special Revenue Fund, Expenditures, and Changes in Fund Balance – Budget to Actual – ARPA Special Revenue Fund, Schedule of Changes in the Net Pension Liability and Related Ratios, and Schedule of Pension Contributions on pages 47 through 51 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Management has chosen not to present a Management’s Discussion and Analysis. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an 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 an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Imperial’s basic financial statements. The Combining Financial Statements for the Nonmajor Governmental Funds listed in the table of contents are presented for purposes of additional analysis and are not required parts of the basic financial statements.
The Combining Financial Statements for the Nonmajor Governmental Funds are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in our audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the 3 underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 2, 2025 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Moss, Levy & Hartzheim, LLP
Culver City, California
February 2, 2025
4 Page intentionally left blank
Governmental Business-type
Activities Activities Total
Assets:
Cash and Investments $ 23,022,570 $ 22,945,786 $ 45,968,356 Cash and Investments with Fiscal Agent 7,986,766 7,986,766 Accounts Receivable 1,217,086 1,234,882 2,451,968
Notes Receivable 1,277,391 1,277,391
Inventory 35,842 35,842
Capital Assets, Not Being Depreciated 5,802,867 278,397 6,081,264 Capital Assets, Net of Accumulated Depreciation 23,458,917 29,365,701 52,824,618 Total Assets 54,778,831 61,847,374 116,626,205
Deferred Outflows of Resources:
Pension related 2,635,008 593,109 3,228,117
Total Deferred Outflows of Resources 2,635,008 593,109 3,228,117 Liabilities:
Accounts Payable 1,537,444 1,204,226 2,741,670
Deposits Payable 234,110 812,934 1,047,044
Noncurrent Liabilities:
Net Pension Liability 4,515,805 1,227,482 5,743,287
Due Within One Year 1,581,354 1,581,354
Due in More Than One Year 535,562 29,142,924 29,678,486 Total Liabilities 6,822,921 33,968,920 40,791,841
Deferred Inflows of Resources:
Pension related 115,685 31,446 147,131
Total Deferred Inflows of Resources 115,685 31,446 147,131 Net Position:
Net Investment in Capital Assets 29,261,784 6,974,670 36,236,454 Restricted for:
Parks and Recreation 2,804,517 2,804,517
Public Works 3,882,901 3,882,901
Public Safety 1,542,274 1,542,274
Community Development 2,821,763 2,821,763
Unrestricted 10,161,994 21,465,447 31,627,441
Total Net Position $ 50,475,233 $ 28,440,117 $ 78,915,350
CITY OF IMPERIAL
Statement of Net Position
June 30, 2023
The notes to the financial statements are an integral part of this statement. 5 Operating Capital
Charges for Grants and Grants and
Expenses Services Contributions Contributions
Primary Government:
Governmental Activities:
General Government $ 4,457,611 $ 2,763,222 $ 5,965,787 $ - Public Safety 5,820,862 71,690 407,969
Community Development 726,983 17,224 13,885
Public Works 5,138,684 432,352 1,595,323 1,140,637
Parks and Recreation 1,946,744 127,148 254,231
Total Governmental Activities 18,090,884 3,411,636 8,237,195 1,140,637 Business-type Activities:
Water 4,808,859 6,418,975
Sewer 6,664,393 6,677,286 (121,920)
Total Business-type Activities 11,473,252 13,096,261 (121,920) Total Primary Government $ 29,564,136 $ 16,507,897 $ 8,115,275 $ 1,140,637 Taxes:
Property Taxes
Sales and Use Taxes
Business License Taxes
Transient Occupancy Taxes
Franchise Taxes
Other Taxes
Unrestricted Motor Vehicle License Tax
Licenses and Permits
Fines and Forfeitures
Use of Money and Property
Other Revenue
Transfers
Total General Revenues and Transfers
Change in net position
Net Position - Beginning of Fiscal Year
Prior Period Adjustments
Net Position - Beginning of Fiscal Year (restated)
Net Position - End of Fiscal Year
Functions
General Revenues:
Program Revenues
The notes to the financial statements are an integral part of this statement.
CITY OF IMPERIAL
Statement of Activities
For the Fiscal Year Ended June 30, 2023
6 Net (Expenses) Revenues and Changes in Net Position
BusinessGovernmental type
Activities Activities Total
$ 4,271,398 $ - 4,271,398 $
(5,341,203) (5,341,203)
(695,874) (695,874)
(1,970,372) (1,970,372)
(1,565,365) (1,565,365)
(5,301,416) (5,301,416)
1,610,116 1,610,116
(109,027) (109,027)
1,501,089 1,501,089
(5,301,416) 1,501,089 (3,800,327)
2,168,895 2,168,895
3,803,410 3,803,410
66,979 66,979
235,390 235,390
347,402 347,402
172,463 172,463
2,163,728 2,163,728
9,415 9,415
193,445 193,445
97,174 127,577 224,751
101,450 101,450
211,437 (211,437)
9,571,188 (83,860) 9,487,328
4,269,772 1,417,229 5,687,001
46,003,334 27,046,492 73,049,826
202,127 (23,604) 178,523
46,205,461 27,022,888 73,228,349
$ 50,475,233 $ 28,440,117 $ 78,915,350
7 Capital Projects
Fund
Nonmajor Total
LTA Capital Governmental Governmental
General Measure D ARPA Projects Funds Funds
Assets:
Cash and Investments $ 10,040,562 $ 19,512 $ 1,439,846 $ 66,179 $ 11,456,471 $ 23,022,570 Accounts Receivable 987,095 229,991 1,217,086
Loans Receivable 1,277,391 1,277,391
Due from Other Funds 235,417 235,417
Total Assets $ 11,263,074 $ 19,512 $ 1,439,846 $ 66,179 $ 12,963,853 $ 25,752,464 Liabilities and Fund Balances:
Liabilities:
Accounts Payable $ 710,739 $ 159,633 $ 4,893 $ 84,637 $ 577,542 $ 1,537,444 Deposits Payable 234,110 234,110
Due to Other Funds 235,417 235,417
Total Liabilities 944,849 159,633 4,893 84,637 812,959 2,006,971 Deferred Inflows of Resources::
Loans Related - unavailable 1,277,391 1,277,391
Total Deferred Inflows of Resources 1,277,391 1,277,391 Total Liabilities and Deferred
Inflows of Resources 944,849 159,633 4,893 84,637 2,090,350 3,284,362 Fund Balances:
Restricted for:
Community Development 2,821,763 2,821,763
Public Safety 1,542,274 1,542,274
Public Works 3,882,901 3,882,901
Parks and Recreation 2,804,517 2,804,517
Unassigned 10,318,225 (140,121) 1,434,953 (18,458) (177,952) 11,416,647 Total Fund Balances 10,318,225 (140,121) 1,434,953 (18,458) 10,873,503 22,468,102 Total Liabilities and Fund Balances 11,263,074 $ $ 19,512 $ 1,439,846 $ 66,179 $ 12,963,853 $ 25,752,464 Special Revenue Funds
CITY OF IMPERIAL
Balance Sheet
Governmental Funds
June 30, 2023
The notes to the financial statements are an integral part of this statement. 8 Total fund balances - governmental funds $ 22,468,102 In governmental funds, only current assets are reported. In the statement of net position, all assets are reported, including capital assets and accumulated depreciation.
Capital assets at historical cost $ 61,637,926
Accumulated depreciation (32,376,142) 29,261,784
2,635,008
(115,685)
In governmental funds, only current liabilities are reported. In the statement of net position, all liabilities, including long-term liabilities, are reported. Long-term liabilities relating to governmental activities consist of:
Net pension liability (4,515,805)
Compensated absences payable (535,562)
Certain notes receivable are not available to pay for current period expenditures and, therefore, are offset by deferred inflows of resources in the governmental funds. 1,277,391 Total net position - governmental activities $ 50,475,233 The notes to the financial statements are an integral part of this statement.
Deferred inflows related to pension
Deferred outflows related to pension
CITY OF IMPERIAL
Reconciliation of the Governmental Funds Balance Sheet
June 30, 2023
to the Statement of Net Position
Deferred outflows and inflows of resources relating to pensions: In governmental funds, deferred outflows and inflows of resources relating to pensions 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. 9 Capital Projects
Fund
Nonmajor Total
LTA Capital Governmental Governmental
General Measure D ARPA Projects Funds Funds
Revenues
Property Taxes $ 2,168,895 $ - $ - $ - $ 2,168,895 - $
Sales and Use Taxes 3,803,410 1,580,696 5,384,106
Business License Taxes 66,979 66,979
Transient Occupancy Tax 235,390 235,390
Other Taxes 2,336,191 2,336,191
Licenses and Permits 9,415 9,415
Fines and Forfeitures 193,445 193,445
Use of Money and Property 16,949 1,607 4,168 74,450 97,174 Charges for Services 2,940,370 696,064 3,636,434
Intergovernmental 3,999,622 169,370 2,167,345 1,460,799 7,797,136 Franchise Tax 347,402 347,402
Other 101,298 152 101,450
Total Revenues 16,219,366 1,751,673 2,171,513 2,231,465 22,374,017 Expenditures
Current:
General Government 2,880,562 359,624 256,400 3,496,586
Public Safety 4,815,521 88,962 4,904,483
Public Works 3,154,726 853,773 222,383 4,230,882
Parks and Recreation 1,811,232 29,258 106,254 1,946,744 Community Development 703,491 23,492 726,983
Capital Outlay 213,677 199,984 2,473,467 2,887,128
Total Expenditures 13,579,209 853,773 559,608 2,759,125 441,091 18,192,806 Excess (Deficiency) of Revenues over
(under) Expenditures 2,640,157 897,900 1,611,905 (2,759,125) 1,790,374 4,181,211 Other Financing Sources (Uses):
Transfers In 1,443,186 2,740,667 1,024,754 5,208,607
Transfers Out (1,055,040) (2,539,565) (50,764) (1,351,801) (4,997,170) Total Other Financing Sources (Uses) 388,146 (2,539,565) (50,764) 2,740,667 (327,047) 211,437 Net Change in Fund Balances 3,028,303 (1,641,665) 1,561,141 (18,458) 1,463,327 4,392,648 Fund Balances - June 30, 2022 7,731,103 1,501,544 (126,188) 9,458,333 18,564,792 Prior Period Adjustments (441,181) (48,157) (489,338)
Fund Balances - June 30, 2022, Restated 7,289,922 1,501,544 (126,188) 9,410,176 18,075,454 Fund Balances - June 30, 2023 $ 10,318,225 $ (140,121) $ 1,434,953 $ (18,458) $ 10,873,503 $ 22,468,102 The notes to the financial statements are an integral part of this statement.
Special Revenue Funds
CITY OF IMPERIAL
Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds
For the Fiscal Year Ended June 30, 2023
10 Amounts reported for governmental activities in the statement of activities are different because:
Net change in fund balances - total governmental funds $ 4,392,648 Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those capital assets are allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlay exceeded depreciation in the current period.
Capital outlay $ 2,832,910
Depreciation expense (2,372,373) 460,537
Certain notes receivable are reported in the governmental funds as expenditures and then, offset by a deferred inflow of resources, as they are not available to pay current expenditures.
Likewise, when the note is collected, it is reflected in revenue. This is the net change between notes receivable collected and issued. (224,798) Compensated absence expenditures reported in the statement of activities do not require the use of current financial resources and therefore, are not reported as expenditures in a governmental fund. This is the net change in compensated absences for the current period. (107,441)
(251,174)
Change in net position of governmental activities $ 4,269,772 In governmental funds, pension costs are recognized when employer contributions are made. In the statement of activities, pension costs are recognized on the accrual basis. In addition, changes in Net Pension Liability are deferred inflows and outflows and amortized. This is the difference between accrualbasis pension costs and actual employer contributions and amortization of deferred inflows and outflows in the current fiscal year.
CITY OF IMPERIAL
Reconciliation of the Statement of Revenues, Expenditures, and Changes in For the Fiscal Year Ended June 30, 2023
Fund Balances of Governmental Funds to the Statement of Activities The notes to the financial statements are an integral part of this statement. 11 Water Sewer
Fund Fund Total
Assets
Current Assets:
Cash and Investments $ 11,221,022 $ 11,724,764 $ 22,945,786 Cash and Investments with Fiscal Agent 7,148,779 837,987 7,986,766 Accounts Receivable 636,962 597,920 1,234,882
Inventory 35,842 35,842
Total Current Assets 19,042,605 13,160,671 32,203,276
Noncurrent Assets:
Capital Assets:
Land 99,357 179,040 278,397
Building and Improvements 11,207,018 8,063,593 19,270,611 Machinery and Equipment 4,887,452 1,912,784 6,800,236
Infrastructure 14,531,898 34,236,519 48,768,417
Less:
Accumulated Depreciation (23,793,900) (21,679,663) (45,473,563) Total Noncurrent Assets 6,931,825 22,712,273 29,644,098 Deferred Outflows of Resources:
Pension Related 361,022 232,087 593,109
Total Deferred Outflows of Resources 361,022 232,087 593,109 Total Assets and Deferred Outflows of Resources 26,335,452 36,105,031 62,440,483 Liabilities
Current Liabilities:
Accounts Payable 1,029,344 174,882 1,204,226
Deposits Payable 407,444 405,490 812,934
Long Term Debt - Due within One Year 764,200 817,154 1,581,354 Total Current Liabilities 2,200,988 1,397,526 3,598,514 Noncurrent Liabilities:
Compensated Absences 53,614 14,470 68,084
Net Pension Liability 747,161 480,321 1,227,482
Due in More Than One Year 10,658,861 18,415,979 29,074,840 Total Noncurrent Liabilities 11,459,636 18,910,770 30,370,406 Deferred Inflows of Resources:
Pension Related 19,141 12,305 31,446
Total Deferred Inflows of Resources 19,141 12,305 31,446 Total Liabilities and Deferred Inflows of Resources 13,679,765 20,320,601 34,000,366 Net Position
Net Investment in Capital Assets 2,657,543 4,317,127 6,974,670 Unrestricted 9,998,144 11,467,303 21,465,447
Total Net Position $ 12,655,687 $ 15,784,430 $ 28,440,117 The notes to the financial statements are an integral part of this statement.
CITY OF IMPERIAL
Statement of Net Position
Proprietary Funds
June 30, 2023
Business-type Activities-Enterprise Funds
12 Water Sewer
Fund Fund Total
Operating Revenues:
Charges for Services $ 6,675,905 $ 6,417,816 $ 13,093,721 Other Operating Revenue 1,381 1,159 2,540
Total Operating Revenues 6,677,286 6,418,975 13,096,261 Operating Expenses:
Personnel 1,336,189 1,050,671 2,386,860
Administrative 1,504,479 259,634 1,764,113
Materials and Supplies 1,122,786 634,927 1,757,713
Maintenance 1,128,925 557,231 1,686,156
Depreciation 1,271,157 1,669,810 2,940,967
Total Operating Expenses 6,363,536 4,172,273 10,535,809 Operating Income 313,750 2,246,702 2,560,452
Non-operating Revenues (Expenses):
Interest Revenue 79,006 48,571 127,577
Interest and Fiscal Charges (300,857) (636,586) (937,443) Intergovernmental Revenue (Expense) (121,920) (121,920) Total Non-Operating Revenue (Expenses) (221,851) (709,935) (931,786) Income before transfers 91,899 1,536,767 1,628,666
Transfers
Transfers Out (132,221) (79,216) (211,437)
Total Transfers (132,221) (79,216) (211,437)
Change in Net Position (40,322) 1,457,551 1,417,229
Net Position - Beginning of Fiscal Year 12,585,559 14,460,933 27,046,492 Prior Period Adjustments 110,450 (134,054) (23,604)
Net Position - Beginning of the Fiscal Year, Restated 12,696,009 14,326,879 27,022,888 Net Position - End of Fiscal Year $ 12,655,687 $ 15,784,430 $ 28,440,117 Business-type Activities - Enterprise funds
CITY OF IMPERIAL
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
For the Fiscal Year Ended June 30, 2023
The notes to the financial statements are an integral part of this statement. 13 Water Sewer
Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash Received from Users $ 6,650,373 $ 6,403,028 $ 13,053,401 Cash Payments to Suppliers and Contractors (2,920,907) (1,613,008) (4,533,915) Cash Payments to Employees (1,292,816) (1,022,787) (2,315,603) Net Cash Provided (Used) By Operating Activities 2,436,650 3,767,233 6,203,883 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Transfers Out (132,221) (79,216) (211,437)
Net Cash Provided (Used) By Noncapital Financing Activities (132,221) (79,216) (211,437) CASH FLOWS FROM INVESTING ACTIVITIES:
Interest Received 79,006 48,571 127,577
Net Cash Provided (Used) in Investing Activities 79,006 48,571 127,577
CASH FLOWS FROM CAPITAL AND RELATED FINANCING
ACTIVITIES:
Acquisition of Property, Plant, and Equipment (65,459) (317,027) (382,486) Intergovernmental (121,920) (121,920)
Principal Payments on Debt Borrowings (675,000) (745,000) (1,420,000) Interest Paid (393,159) (683,740) (1,076,899)
Net Cash Provided (Used) In Capital and Related
Financing Activities (1,133,618) (1,867,687) (3,001,305)
NET INCREASE (DECREASE) IN CASH AND CASH
EQUIVALENTS 1,249,817 1,868,901 3,118,718
CASH AND CASH EQUIVALENTS, BEGINNING OF FISCAL YEAR 17,119,984 10,693,850 27,813,834 CASH AND CASH EQUIVALENTS, END OF FISCAL YEAR $ 18,369,801 $ 12,562,751 $ 30,932,552 Reconciliation to Statement of Net Position:
Cash and Investments $ 11,221,022 $ 11,724,764 $ 22,945,786 Cash and Investments with Fiscal Agent 7,148,779 837,987 7,986,766 $ 18,369,801 $ 12,562,751 $ 30,932,552
CASH FLOWS FROM OPERATING ACTIVITIES:
Operating Income $ 313,750 $ 2,246,702 $ 2,560,452
Adjustment to Reconcile Operating Income
to Net Cash Provided by Operating
Activities:
Depreciation 1,271,157 1,669,810 2,940,967
Changes in Assets, Deferred Outflows, Liabilities, and Deferred Inflows:
(Increase) Decrease in Accounts Receivable (26,913) (15,947) (42,860) Increase (Decrease) in Accounts Payable 759,006 (193,079) 565,927 Increase (Decrease) in Net Pension Liability 452,610 290,966 743,576 (Increase) Decrease in Pension Related Deferred Outflows (208,966) (134,336) (343,302) Increase (Decrease) in Pension Related Deferred Inflows (200,271) (128,746) (329,017) Increase (Decrease) in Deposits Payable 76,277 31,863 108,140 Total Adjustments 2,122,900 1,520,531 3,643,431
Net Cash Provided (Used) By Operating Activities $ 2,436,650 $ 3,767,233 $ 6,203,883 The notes to the financial statements are an integral part of this statement.
Totals
Business-type Activities - Enterprise Funds
CITY OF IMPERIAL
PROPRIETARY FUNDS
For the Fiscal Year Ended June 30, 2023
STATEMENT OF CASH FLOWS
14 Private Purpose
Trust Fund
RDA
Successor Custodial
Agency Fund
ASSETS
Cash and investments $ 756,987 $ 2,484,627
Cash and investments with fiscal agent 3,051,812
Capital assets, net of accumulated depreciation 311,012 Total Assets 1,067,999 $ 5,536,439
LIABILITIES
Deposits payable 5,536,439
Long-term debt, due within one year 830,000
Long-term debt, due in more than one year 15,230,000
Total Liabilities 16,060,000 $ 5,536,439
NET POSITION
Held in trust for others (14,992,001)
Total Net Position $ (14,992,001)
CITY OF IMPERIAL
FIDUCIARY FUNDS
STATEMENT OF NET POSITION
June 30, 2023
The notes to the financial statements are an integral part of this statement. 15 Private Purpose
Trust Fund
RDA
Successor
Agency
Additions:
Intergovernmental $ 2,179,446
Use of money and property 18,944
Total additions 2,198,390
Deductions:
Interest Expense 618,974
Contribution to City 3,528,790
Total deductions 4,147,764
Change in net position (1,949,374)
Net Position - July 1, 2022 (12,541,554)
Prior period adjustment (501,073)
Net Position, July 1, 2022, Restated (13,042,627)
Net Position - June 30, 2023 $ (14,992,001)
The notes to the financial statements are an integral part of this statement. 16 CITY OF IMPERIAL
FIDUCIARY FUNDS
STATEMENT OF CHANGES IN NET POSITION
For the Fiscal Year Ended June 30, 2023
NOTES TO BASIC FINANCIAL STATEMENTS
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
17 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Imperial is a municipal corporation governed by an elected five-member City Council who, in turn, elects one of its members to serve as the Mayor. As required by accounting principles generally accepted in the United States of America, these financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government’s operations and so data from these units are combined with data of the City. The blended component units have a June 30 fiscal year end to coincide with the City’s.
Blended Component Units. In May 1994, the Imperial Financing Authority (Authority) was formed in order to provide a funding vehicle for necessary street improvements within the City. The governing board of the Imperial Financing Authority is the City Council, and the City Manager acts as Executive Director. A separate financial report is not being issued for the Imperial Financing Authority. The activity of the Authority is reported within the General Fund of the City.
The Imperial Community Facilities District (District) was formed in order to provide funding for necessary community development projects within the City. The City currently has six separate Districts: 2004-1 Victoria, 2004-2 Mayfield, 2004-3 Bratton, 2005-1 Springfield, 2006-Monterrey Park, and 2006-2 Savannah Ranch.
B. Basis of Presentation
Government-wide Financial Statements
The statement of net position and statement of activities display information about the primary government (the City). These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely, to a significant extent, on fees charged to external parties.
The statement of activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and; therefore, are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues.
When both restricted and unrestricted net positions are available, unrestricted resources are used only after the restricted resources are depleted.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
18 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation (Continued)
Fund Financial Statements
The fund financial statements provide information about the City’s funds, including fiduciary funds.
Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds; each displayed in a separate column. All remaining governmental and enterprise funds are separately aggregated and reported as nonmajor funds.
Proprietary funds distinguish operating revenues from Nonoperating, such as charges for services, as they result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values.
Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities.
The City reports four major governmental funds:
The General Fund is used to account for all revenues and expenditures necessary to carry out basic governmental activities of the City that are not accounted for through other funds. For the City, the General Fund includes activities such as public protection, public works and facilities, parks and recreation, and community development.
The LTA Measure D Special Revenue Fund was established to account for all proceeds and expenditures associated with street and highway projects received as part of the local transportation authority Measure D sales tax.
The ARPA Special Revenue Fund was established to account for all proceeds and expenditures associated the American Rescue Plan.
The Capital Projects Capital Projects Fund was established to account for revenue and expenditures related to capital projects within the City.
The City reports the following two major enterprise funds:
The Water Fund was established to account for the financial activity for the purpose of operation and maintenance of City’s water utility. The costs of providing these services to the general public are financed or recovered through user charges.
The Sewer Fund was established to account for the financial activity for the purpose of operation and maintenance of the City’s sewer system including the wastewater treatment plant. The costs of providing these services to the general public are financed or recovered through user charges.
The City reports the following additional fund types:
Fiduciary Funds
Custodial Funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other government units, and/or other funds.
Private Purpose Trust Fund accounts for the operations of the former redevelopment agency.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
19 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Basis of Accounting and Measurement Focus
The government-wide, proprietary, and fiduciary funds financial statements except for Agency Funds (that have no measurement focus) are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales taxes, grants, entitlements and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenues from sales tax are recognized when the underlying transactions take place.
Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligible requirements have been satisfied.
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 susceptible to accrual (i.e., when they are "measurable and available"). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. The City considers all revenues available if they are collected within 60 days after fiscal year-end. Expenditures are recorded when the related fund liability is incurred, except for debt service expenditures which are recognized when due, and certain compensated absences and claims and judgments which are recognized when the obligations are expected to be liquidated with expendable available financial resources. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds from long-term debt and capital leases are reported as other financing sources.
Property taxes, transient occupancy taxes, and interest are susceptible to accrual. Sales taxes collected and held by the state at fiscal year-end on behalf of the City are also recognized as revenue.
Other receipts and taxes become measurable and available when cash is received by the City and are recognized as revenue at that time.
Entitlements and shared revenues are recorded at the time of receipt or earlier if the susceptible to accrual criteria are met. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met.
D. Assets, Liabilities, and Equity
1. Deposits and Investments
In order to maximize the flexibility of its investment program and to aid in cash budgeting, the City pools the cash of all funds, except for monies deposited with fiscal agents in accordance with related bond indentures. The cash and investments balance in each fund represents that fund’s equity share of the City’s cash and investment pool. As the City places no restrictions on the deposit or withdrawal of a particular fund’s equity in the pool, the pool operates like a demand deposit account for the participating funds.
Interest income earned on pooled cash and investments is allocated monthly to the various funds based on month-end balances and is adjusted at fiscal year-end. Interest income on restricted cash and investments with fiscal agents is credited directly to the related fund.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
20 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued)
1. Deposits and Investments (Continued)
In accordance with the State of California Government Code, the City adopts an investment policy annually that, among other things, authorizes types and concentrations of investments and maximum investment terms.
The City’s investments are carried at fair value. The fair value of equity and debt securities is determined based on sales prices or bid-and-asked quotations from SEC-registered securities exchanges or NASDAQ dealers. LAIF determines the fair value of its portfolio quarterly and reports a factor to the City; the City applies that factor to convert its share of LAIF from amortized cost to fair value. Changes in fair value are allocated to each participating fund.
For purposes of the statement of cash flows, the City has defined cash and cash equivalents to be change and petty cash funds, equity in the City’s cash and investment pool, and restricted non-pooled investments with initial maturities of three months or less.
Investments are stated at fair value in accordance with GASB Statement No.31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools. Short-term investments are reported at cost, which approximates fair value. The fair values are based on quoted market prices, if available, or estimated using quoted market prices for similar securities. Securities traded on national or international exchanges are valued at the last reported sales price at current exchange rates. Interest, dividends, and realized and unrealized gains and losses, based on the specific identification method, are included in interest revenue when earned.
2. Receivables and Payables
Transactions between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as "due to/from other funds." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.” Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.
Property tax revenue is recognized in the fiscal year for which the taxes have been levied providing they become available. Available means when due, or past due and receivable within the current period and collected within the current period or expected to be collected soon enough thereafter (not to exceed 60 days) to be used to pay liabilities of the current period. The County of Imperial collects property taxes for the City and Agency. Tax liens attach annually on the first day in January preceding the fiscal year for which the taxes are levied. The tax levy covers the fiscal period July 1st to June 30th. One-half of the taxes on real property are due on November 1st; the second installment is due on March 1st. All taxes are delinquent, if unpaid by December 10th and April 10th respectively. Unsecured personal property taxes become due on July 1st of each year and are delinquent, if unpaid by August 31st .
The City has elected to receive the City’s portion of the property taxes from the county under the county Teeter Bill program. Under this program, the City receives 100 percent of the City’s share of the levied property taxes in periodic payments with the county assuming the responsibility for the delinquencies
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
21 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued)
2. Receivables and Payables (Continued)
GASB Statement No. 96, SBITAs
This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. To the extent relevant, the standards for SBITAs are based on the standards established in GASB Statement No. 87, Leases, as amended.
The City did not report any significant accounting changes from the implementation of this Statement during the fiscal year ended June 30, 2023.
3. Inventories and Prepaid Items
Inventories are valued at cost using the first-in/first-out (FIFO) method. The costs of governmental fund-type inventories are recorded as expenditures when consumed rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items.
4. Capital Assets
Capital assets, which include property, plant, equipment, fine art, and infrastructure assets (e.g., roads, bridges, sidewalks, traffic lights and signals, street lights, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. Such capital assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair value at the date of donation. The cost of normal maintenance and repairs that do not add to the value of the capital asset or materially extend capital asset lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed. No interest was capitalized during the fiscal year ended June 30, 2023.
Capital assets of the City are depreciated using the straight-line method over the following estimated useful lives:
Years
Buildings 30
Improvements other than buildings 30
Infrastructure 20 to 40
Utility systems 40 to 75
Vehicles 5 to 15
Computer equipment 7
Other equipment and furnishings 7
Assets
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
22 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued)
5. Compensated Absences
It is the City’s policy to permit employees to accumulate earned but unused vacation and sick leave benefits. All vacation and sick leave benefits are accrued as earned by employees. A portion of unused sick leave benefits, varying by employee bargaining unit, vests and is payable upon retirement. For proprietary funds, a current liability is reported for that portion of the estimated value of vacation and sick leave benefits to be used during the subsequent fiscal year, and the estimated value of vacation vested sick leave benefits of employees approaching or at their respective retirement ages. The balance is considered a long-term obligation.
A liability is accrued for all earned but unused leave benefits in the government-wide and enterprise fund statements. This liability will be liquidated as either additional cash payments in the event of employee termination or as part of budgeted salary expenditures if used by employees as compensated leave time while still employed by the City. In the fund financial statements, governmental funds accrue current liabilities for material vacation leave benefits due on demand to governmental fund employees that have terminated prior to fiscal year-end. Non-current amounts will be recorded as fund expenditures in the fiscal year in which they are paid or become due on demand to terminated employees.
6. Long-term Obligations
In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statements of net position.
Debt premiums and discounts are deferred and amortized over the life of the indebtedness using the straight line method. Notes payable are reported net of the applicable bond premium or discount.
In the fund financial statements, governmental fund types recognize debt premiums and discounts during the current period. The face amount of debt issued is reported as other financing sources.
Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
7. Net Position
The government-wide financial statements utilize a net position presentation. Net position is categorized as net investment in capital assets, restricted, and unrestricted.
Net Investment In Capital Assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of these assets reduce the balance in this category.
Restricted Net Position – This category presents external restrictions imposed by creditors, grantors, contributors, or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.
Unrestricted Net Position – This category represents net position of the City, not restricted for any project or other purpose.
When an expense is incurred for purposes for which both restricted and unrestricted resources are available, the City’s policy is to apply restricted resources first.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
23 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Use of 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 and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
F. Fund Balance
In the fund financial statements, governmental funds report fund balance as nonspendable, restricted, committed, assigned, or unassigned based primarily on the extent to which the City is bound to honor constraints on how specific amounts can be spent.
• Nonspendable fund balance – amounts that cannot be spent because they are either (a) not spendable in form or (b) legally or contractually required to be maintained intact. • Restricted fund balance – amounts with constraints placed on their use that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. • Committed fund balance – amounts that can only be used for specific purposes determined by formal action of the City’s highest level of decision-making authority (the City Council) and that remain binding unless removed in the same manner. The underlying action that imposed the limitation needs to occur no later than the close of the reporting period. • Assigned fund balance – amounts that are constrained by the City’s intent to be used for specific purposes. The intent can be established at either the highest level of decision making, or by a body or an official designated for that purpose. • Unassigned fund balance – the residual classification for the City’s funds that include amounts not contained in the other classifications.
The City Council establishes, modifies or rescinds fund balance commitments and assignments by passage of an ordinance or resolution.
G. Future Accounting Pronouncements
GASB Statements listed below will be implemented in future financial statements.
The provisions for GASB Statement Number 99, “Omnibus 2022” are effective for fiscal year beginning after June 15, 2023.
The provisions of Statement Number 100 “Accounting Changes and Error Corrections – an amendment of GASB Statement No. 62” are effective for fiscal years beginning after June 15, 2023.
The provisions of Statement Number 101 “Compensated Absences” are effective for fiscal years beginning after December 15, 2023.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
24 NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY A. Budgetary Information
a. General Budget Policies
1. The annual budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them.
2. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the fiscal year. All amendments made during the fiscal year are included in the budgetary amounts reported herein. The “appropriated budget” covers all City expenditures, with the exception of debt service on bond issues and capital improvement projects carried forward from prior fiscal years, which expenditures constitute legally authorized “non-appropriated budget”. Actual expenditures may not exceed budgeted appropriations at the fund level, which is the legal level of control.
3. Formal budgetary integration is employed as a management control device during the fiscal year. Commitments for materials and services, such as purchase orders and contracts, are recorded as encumbrances to assist in controlling expenditures.
Appropriations which are encumbered, lapse at fiscal year-end, and then are added to the following fiscal year’s budgeted appropriations.
4. Budgets for the General and Special Revenue Funds are adopted on a basis substantially consistent with accounting principles generally accepted in the United States of America (USGAAP). Accordingly, actual revenues and expenditures can be compared with related budgeted amounts without any significant reconciling items. For the fiscal year ended June 30, 2023 the following nonmajor funds did not have legally adopted budgets : COPS, Dial-a-ride, Asset Forfeiture, Library Literacy, Police Tech Grant, August Worthington, Community Services Grant, STLP, ARPA Utility, CARES, Early Learning Grant, Per Capita, Utility Assistance, SB 1383.
The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council.
Budget comparisons are not presented for the Proprietary Funds, as the City is not legally required to adopt a budget for these fund types.
B. Budget/USGAAP Reconciliation
No funds adopted project-length or budgetary basis budgets and, therefore, no schedule reconciling the amounts on the Combined Statement of Revenues, Expenditures, and Changes in Fund BalanceBudget to Actual to the amounts on the Combined Statement of Revenues, Expenditures, and Changes in Fund Balances has been prepared.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
25 NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (Continued) C. Excess of Expenditures over Appropriations
For the fiscal year ended June 30, 2023, the following funds had excess expenditures over appropriations.
Fund Amount
Major Governmental Fund:
General Fund:
Public Works 1,272,502 $
Capital Outlay 213,677
D. Deficit Fund Equity
At June 30, 2023, the following funds had an accumulated deficit:
Fund Amount
Major Governmental Funds:
LTA Measure D 140,121 $
Capital Projects 18,458
Nonmajor Governmental Funds:
Per Capita 177,952
These fund balance deficits are primarily due to the City incurring costs in excess of receiving revenues. The Funds should alleviate these deficits as revenues are received or as General Fund transfers funds.
NOTE 3 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2023 are classified in the accompanying financial statements as follows:
Cash and investments as of June 30, 2023 consist of the following:
Cash on hand 450 $
Deposits with financial institutions 44,443,592
Investments 15,804,506
Total cash and investments 60,248,548 $
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
26 NOTE 3 – CASH AND INVESTMENTS (CONTINUED)
A. 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 of Imperial (City) by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City rather than the general provisions of the California Government Code or the City’s investment policy.
Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Bonds issued by the City N/A None None
US Treasury Obligations 5 years None None
Federal Agency Issues 5 years None None
Negotiable Certificates of Deposit 5 years 30% None
Repurchase Agreements 1 year None None
Bankers' Acceptances 180 days 40% 30%
Medium Term Notes 5 years 30% None
Money Market Mutual Funds N/A None 10%
Commercial Paper 270 days 25% None
County Pool Investment Funds N/A None None
Local Agency Investment Fund (LAIF) N/A None $75 Million Collateralized Bank Deposits N/A None None
Mortgage Pass-through Securities 5 years 20% None
Shares of Beneficial Interest by a JPA N/A None None
Authorized Investment Type
The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City.
B. Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustees are governed by provisions of the debt agreements rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the Investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
27 NOTE 3 – CASH AND INVESTMENTS (Continued)
B. Investments Authorized by Debt Agreements (Continued) Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Local Agency Bonds N/A None None
U.S. Treasury Obligations N/A None None
State Obligations N/A None None
U.S. Government Agency Issues N/A None None
Money Market Mutual Fund N/A None None
Bankers Acceptances N/A None None
Commercial Paper 270 days None None
Certificates of Deposit N/A None None
Repurchase Agreements N/A None None
Investment Agreements N/A None None
Local Agency Investment Fund (LAIF) N/A None None
Authorized Investment Type
The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City.
C. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows 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 trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
12 Months 13 to 24 25-60 More Than 60
Totals or Less Months Months Months
State Investment Pool (LAIF) 15,804,506 $ 15,804,506 $ - $ - $ - $ $ 15,804,506 15,804,506 $ - $ - $ - $
Remaining maturity (in Months)
Investment Type
D. Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations The City has no investments (including investments held by bond trustees) that are highly sensitive to interest rate fluctuations (to a greater degree than already indicated in the information provided above).
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
28 NOTE 3 – CASH AND INVESTMENTS (Continued)
E. 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 a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating, as of fiscal year end, for each investment type.
Minimum Exempt
Legal From Not
Investment Type Amount Rating Disclosure AAA AA A Rated State Investment Pool 15,804,506 $ N/A - $ - $ - $ - $ 15,804,506 $ Total 15,804,506 $ - $ - $ - $ - $ 15,804,506 $
Rating as of Fiscal Year End
F. Concentration of Credit Risk
The investment policy of the City contains 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 (other than money market) that represent 5% or more of total City’s investments.
G. Custodial 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 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 deposits or investments, 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 so 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 City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.
As of June 30, 2023, all of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in collateralized accounts.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
29 NOTE 3 – CASH AND INVESTMENTS (Continued)
H. 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 financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.
I. Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy establish by generally accepted accounting principles. These principles recognize a three tiered fair value hierarchy as follows: Level 1 – Investments reflect prices quoted in active markets; Level 2 – Investments reflect prices that are based on similar observable asset either directly or indirectly, which may include inputs in markets that are not considered active; and Level 3 – Investments reflect prices based upon unobservable sources. The City did not have any investments applicable to recurring fair value measurements as of June 30, 2023.
NOTE 4 – INTERFUND TRANSACTIONS
A. Interfund Receivables and Payables
During the course of normal operations, numerous transactions occur between individual funds that may result in amounts owed between funds. Those related to goods and services type transactions are classified as “due to and from other funds”. The following presents a summary of current interfund balances at June 30, 2023:
Amount Amount
Major Governmental Fund: Nonmajor Governmental Funds:
General Fund 235,417 $ Public Safety Prop 172 57,465 $
Per Capita 177,952
Totals 235,417 $
Totals 235,417 $
Receivable Fund Payable Fund
B. Transfers between Funds
Transfers are indicative of funding for capital projects, lease payments or debt service, subsidies of various City operations, and re-allocations of special revenues. All inter-fund transfers between individual government funds have been eliminated on the government-wide statements. The following schedule briefly summarizes the City’s transfer activity for the fiscal year ended June 30, 2023:
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
30 NOTE 4 – INTERFUND TRANSACTIONS (CONTINUED)
B. Transfers between Funds (Continued)
Transfers-in Transfers-out
Major Governmental Funds:
General Fund 1,443,186 $ 1,055,040 $
LTA Measure D 2,539,565
ARPA 50,764
Capital Projects Capital Projects Fund 2,740,667
Major Enterprise Funds:
Water Fund 132,221
Sewer Fund 79,216
Nonmajor Governmental Funds:
TCRF Special Revenue Fund 29,996
Traffic Safety Special Revenue Fund 3,500
Gas Tax Special Revenue Fund 400,000
Local Transportation Special Revenue Fund 5,000
Public Safety Prop 172 Special Revenue Fund 97,942
COPS Grant Special Revenue Fund 61,895 76,720
Housing Rehabilitation Special Revenue Fund 5,000
RLA Special Revenue Fund 5,000
Wildflower Landscaping and Lighting Special Revenue Fund 17,124 Paseo Del Sol Landscaping and Lighting Special Revenue Fund 69,578 Sky Ranch District Special Revenue Fund 99,243
Prop 1B Special Revenue Fund 164,419
Library Literacy Special Revenue Fund 42,856
Police Technology Grant 112,075
SB1 Special Revenue Fund 499,213
Housing General Special Revenue Fund 5,000
Park Impact Fees Special Revenue Fund 25,625
STPL Special Revenue Fund 615,001
Per Capita Special Revenue Fund 41,368
ARPA Utility Special Revenue Fund
Utility Assistance Special Revenue Fund
Totals 5,208,607 $ 5,208,607 $
Fund
Transfers into the General Fund are related to administrative costs and overheard costs that are part of a city-wide cost allocation plan.
Transfers from the General Fund are related to contributions made from unassigned funds to assist in capital projects and other operating costs of special revenue and capital project funds.
Transfers from the General Fund may also be council approved transfers to offset accumulated deficits that special revenue or capital projects funds may have accumulated due to unanticipated costs or change orders.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
31 NOTE 5 – CAPITAL ASSETS
Capital Asset activity for the fiscal year ended June 30, 2023 was as follows:
Balance at Prior Period Balance at
June 30, 2022 Additions Deletions Transfers Adjustment June 30, 2023 Governmental activities:
Capital assets, not being depreciated:
Land 3,329,400 $ - $ - $ - $ - $ 3,329,400 $
Construction in progress - 2,473,467 2,473,467
Total capital assets, not being depreciated 3,329,400 2,473,467 5,802,867 Capital assets, being depreciated:
Machinery and Equipment 8,743,015 359,443 113,224 9,215,682 Infrastructure 46,236,205 383,172 46,619,377
Total capital assets being depreciated 54,979,220 359,443 496,396 55,835,059 Less accumulated depreciation for:
Machinery and Equipment (7,139,020) (534,848) 195,069 (7,478,799) Infrastructure (23,059,818) (1,837,525) (24,897,343)
Total accumulated depreciation (30,198,838) (2,372,373) 195,069 (32,376,142) Total capital assets, being depreciated, net 24,780,382 (2,012,930) 691,465 23,458,917 Governmental activities capital assets, net 28,109,782 $ 460,537 $ - $ - $ 691,465 $ 29,261,784 $ Balance at Prior Period Balance at
Business-type activities: June 30, 2022 Additions Deletions Transfers Adjustments June 30, 2023 Capital assets, not being depreciated:
Land 278,397 $ - $ - $ - $ - $ 278,397 $
Construction in progress 20,813,874 177,499 (20,991,373) Total capital assets, not being depreciated 21,092,271 177,499 (20,991,373) 278,397 Capital assets, being depreciated:
Buildings and Improvements 19,270,611 19,270,611
Machinery and Equipment 6,613,514 186,722 6,800,236
Infrastructure 27,758,782 18,266 20,991,373 48,768,421
Total capital assets, being depreciated 53,642,907 204,988 20,991,373 74,839,268 Less accumulated depreciation for:
Buildings and Improvements (17,322,387) (607,844) 97,192 (17,833,039) Machinery and Equipment (5,869,579) (196,368) (6,065,947) Infrastructure (19,703,777) (2,136,755) 265,951 (21,574,581) Total accumulated depreciation (42,895,743) (2,940,967) 363,143 (45,473,567) Total capital assets, being depreciated, net 10,747,164 (2,735,979) 20,991,373 363,143 29,365,701 Business-type activities capital assets, net 31,839,435 $ (2,558,480) $ - $ - $ 363,143 $ 29,644,098 $ Depreciation
Depreciation expense was charged to governmental functions as follows:
General Government $ 790,791
Public Works 790,791
Public Safety 790,791
Total depreciation expense – governmental functions $ 2,372.373 Depreciation expense was charged to business-type functions as follows:
Water $ 1,271,157
Sewer 1,669,810
Total depreciation expense – business-type functions $ 2,940,967
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
32 NOTE 6 – NOTES RECEIVABLE
The City has established a number of housing assistance loan programs using HOME Investment Partnerships Program grant funds. These loans consist of several loans for first-time home buyers assistance and home rehabilitation assistance loans for qualified persons. The City also utilizes Community Development Block Grant (CDBG) to provide business assistance loans and home rehabilitation loans to qualified persons.
NOTE 7 – LONG-TERM LIABILITIES
The following is a schedule of long-term liabilities for Governmental Activities and Business-type Activities for the fiscal year ended June 30, 2023:
Balance at Balance at Due Within
June 30, 2022 Additions Repayments June 30, 2023 One Year Governmental Activities:
Compensated absences 428,121 $ 384,904 $ (277,463) $ 535,562 $ - $ Total $ 384,90 428,121 $ (277,463) 4 $ 535,56 $ - 2 $
Business-type Activities:
Water Fund:
Compensated absences 53,614 $ 53,614 $ (53,614) $ 53,614 $ - $ 2012 Certificates of participation 3,350,000 (615,000) 2,735,000 635,000 2012 Certificates of participation premium 178,587 (41,212) 137,375 41,212 2019 Water revenue bonds 7,990,000 (60,000) 7,930,000 65,000 2019 Water revenue bonds premium 643,674 (22,988) 620,686 22,988 Sewer Fund:
Compensated absences 14,470 14,470 (14,470) 14,470
2012 Certificates of participation 3,600,000 (660,000) 2,940,000 690,000 2012 Certificates of participation premium 48,346 (11,156) 37,190 11,156 2019 Wastewater revenue bonds 15,405,000 (85,000) 15,320,000 80,000 2019 Wastewater revenue bonds premium 971,941 (35,998) 935,943 35,998 Total $ 68,084 32,255,632 $ (1,599,438) $ 30,724,278 $ 1,581,35 $ 4
1. Business-type Activities – Water/Wastewater 2012 COP On April 1, 2012, the City issued the 2012 certificates of participation in the amount of $10,065,000 for the water facility and $8,550,000 for the wastewater facility. The proceeds of the sale were used together with other available moneys to provide funds to the City to prepay and defease on a current basis the City’s Refunding Certificates of Participation Series 2001 of which $7,190,000 (water) and $4,995,000 (sewer) remained outstanding, and to finance certain capital improvements to the City’s water and wastewater system, to fund a reserve fund for the Bonds, and to pay certain costs of issuing the Bonds. Interest is payable semi-annually on April and October 15 commencing on October 15, 2012 through October 15, 2026 and ranges from 3% to 5%. As of June 30, 2023, the balances remaining for Water and Wastewater Refunding COPs are $2,735,000 and $2,940,000 respectively. In the event of a default, the full outstanding balance of the debt is due and payable.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
33 NOTE 7 – LONG-TERM LIABILITIES (CONTINUED)
Annual debt service requirements for the Certificates of Participation are shown below:
Fiscal Year
Ended June 30, Principal Interest Total
2024 635,000 $ 120,875 $ 755,875 $
2025 665,000 88,375 753,375
2026 700,000 54,250 754,250
2027 735,000 18,375 753,375
$ 281,875 2,735,000 $ 3,016,875 $
2012 Certificates of Participation - Water
Fiscal Year
Ended June 30, Principal Interest Total
2024 690,000 $ 110,287 $ 800,287 $
2025 720,000 80,324 800,324
2026 750,000 49,087 799,087
2027 780,000 16,575 796,575
$ 256,273 2,940,000 $ 3,196,273 $
2012 Certificates of Participation - Wastewater
2. Business-type Activities – Wastewater Revenue Bonds 2019 On May 1, 2019, the City issued the 2019 Wastewater revenue bonds in the amount of $15,620,000 and pledged the City’s Wastewater Fund as the specific revenue source for the repayment of the debt. The proceeds of the sale were used to provide funds to the City to prepay and defease on a current basis the City’s Wastewater Parity COP 2005 in the amount of $2,105,000 and to finance certain capital improvements to the City’s wastewater system, to fund a reserve fund for the Bonds, and to pay certain costs of issuing the Bonds. Interest is payable semi-annually on April and October 15 commencing on October 15, 2019 through October 15, 2049 and ranges from 3% to 5%.. As of June 30, 2023, the balance outstanding for 2019 Wastewater revenue bonds was $15,320,000. In the event of a default, the full outstanding balance of the debt is due and payable.
On December 1, 2019, the City issued the 2019 Water revenue bonds in the amount of $8,115,000 and pledged the City’s Water Fund as the specific revenue source for the repayment of the debt. The proceeds of the sale were used to provide funds to the City to prepay and defease on a current basis the City’s Water Parity COP 2005 in the amount of $1,535,000 and to finance certain capital improvements to the City’s water system, to fund a reserve fund for the Bonds, and to pay certain costs of issuing the Bonds. Interest is payable semi-annually on April and October 15 commencing on April 15, 2020 through April 15, 2050 and ranges from 3% to 5%.
As of June 30, 2023, the balance outstanding for 2019 Water revenue bonds was $7,930,000. In the event of a default, the full outstanding balance of the debt is due and payable.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
34 NOTE 7 – LONG-TERM LIABILITIES (CONTINUED)
2. Business-type Activities – Wastewater Revenue Bonds 2019 (Continued) Annual debt service requirements for the Revenue Bonds are shown below:
Fiscal Year
Ended June 30, Principal Interest Total
2024 80,000 $ 590,526 $ 670,526 $
2025 85,000 588,051 673,051
2026 90,000 585,426 675,426
2027 90,000 582,726 672,726
2028 465,000 569,751 1,034,751
2029-2033 2,695,000 2,467,427 5,162,427
2034-2038 3,055,000 1,831,905 4,886,905
2039-2043 3,195,000 1,274,755 4,469,755
2044-2048 3,840,000 611,933 4,451,933
2049-2050 1,725,000 56,469 1,781,469
$ 9,158,969 15,320,000 $ 24,478,969 $
2019 Wastewater Revenue Bonds
Fiscal Year
Ended June 30, Principal Interest Total
2024 65,000 $ 280,600 $ 345,600 $
2025 65,000 278,726 343,726
2026 65,000 276,776 341,776
2027 70,000 274,500 344,500
2028 270,000 270,400 540,400
2029-2033 1,515,000 1,181,600 2,696,600
2034-2038 1,625,000 862,000 2,487,000
2039-2043 1,560,000 618,915 2,178,915
2044-2048 1,865,000 271,573 2,136,573
2049-2050 830,000 75,345 905,345
$ 4,390,435 7,930,000 $ 12,320,435 $
2019 Water Revenue Bonds
3. Compensated Absences
The City’s policy relating to compensated absences is described in Note (1). Compensated absences are liquidated primarily by the general fund and proprietary funds. The total amount outstanding at June 30, 2023, was $535,562 for governmental activities and $58,084 for business-type activities.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
35 NOTE 8 – RISK MANAGEMENT
California Joint Powers Insurance Authority (CJPIA)
The City is a member of the California Joint Powers Insurance Authority’s (Authority) Joint Liability Protection and worker’s compensation coverage programs. The Authority is composed of 119 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 Authority 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.
Audited financial statements for the Authority are available from Finance Director, at California Joint Powers Insurance Authority, 8081 Moody Street, La Palma, California 90623.
NOTE 9 – CONTINGENT LIABILITIES
The City is subject to litigation arising in the normal course of business. In the opinion of the City’s management, there is no pending litigation that is likely to have a material adverse effect on the financial position of the City.
NOTE 10 – OTHER POST EMPLOYMENT BENEFITS
The City does not offer any other post-employment benefits.
NOTE 11 – PENSION PLAN
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 Plans and additions to/deductions from the Plans' fiduciary net position have been determined on the same basis as they are reported by CalPERS Financial Office. 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.
A. General Information about the Pension Plan
Plan Descriptions - All qualified employees are eligible to participate in the City’s separate Safety (police and fire) and Miscellaneous (all other) Plans, cost sharing defined benefit pension plans administered by the California Public Employees' Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plans are established by State statute and Local Government 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.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
36 NOTE 11 – PENSION PLAN (Continued)
A. General Information about the Pension Plan (Continued) The Plans’ provisions and benefits in effect at June 30, 2023, are summarized as follows:
Hire date
Prior to
January 1,
2013
On or after
January 1,
2013
Prior to
January 1,
2013
On or after
January 1,
2013
Benefit formula 2% @ 55 2% @ 62 3.0% @ 50 3.0% @ 50
Benefit vesting schedule 5 years service 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life monthly for life Retirement age 55 62 50 50
Monthly benefits, as a percentage
of eligible compensation 2.00% 2.00% 3.0% 1.0% to 2.5%
Required employee contribution rates 7.00% 6.25% 9.00% 11.50% Required employer contribution rates 6.709% 6.237% 13.813% 6.237% City Misc Plan City Safety Plan
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 l following notice of a change in the rate. Funding contributions for both 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.
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2023, the City reported net pension liabilities for its proportionate share of the net pension liability of the Plan as follows:
Misc. Plan Safety Plan
$ 2,819,081 2,924,206 $
Proportionate Share of Net Pension
Liability
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2022, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 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 participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2021 and 2022 was as follows:
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
37 NOTE 11 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
City Miscellaneous City Safety
Plan Plan
Proportion - June 30, 2021 0.04426% 0.04057%
Proportion - June 30, 2022 0.06249% 0.04103%
Change - Increase (Decrease) 0.01823% 0.00046%
For the fiscal year ended June 30, 2023, the City recognized pension expense of $928,581. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Deferred
Outflows of Inflows of
Resources Resources
Pension contributions subsequent to measurement date 996,599 $ - $ Net differences between projected and actual earnings
on pension plan investments 980,809 -
Difference between actual vs proportionate contribution (147,131) Difference in actual experience 105,452
Changes of assumptions 583,895
Adjustment due to differences in proportions 561,362 -
Total 3,228,117 $ (147,131) $
$996,599 reported as deferred outflows of resources related to contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the fiscal year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions and will be recognized as pension expense as follows:
Fiscal Year Ended
June 30, Amount
2024 663,303 $
2025 534,946
2026 286,963
2027 599,175
Total 2,084,387 $
The City’s net pension liability for each Plan is measured as the total pension liability, less the pension plan's fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2022, using an annual actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
38 NOTE 11 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Actuarial Assumptions - The total pension liabilities in the June 30, 2022 actuarial valuations were determined using the following actuarial assumptions:
(1) Depending on age, service and type of employment
(2) Net of pension plan investment expenses, including inflation The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2022 valuation were based on the results of a January 2014 actuarial experience study for the period 1997 to 2011. Further details of the Experience Study can be found on the CalPERS website.
Discount Rate - The discount rate used to measure the total pension liability was 6.90% for each Plan.
To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 6.90 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 6.90 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows.
Using historical returns of all the funds’ asset classes, expected compound geometric returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded 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 and adjusted to account for assumed administrative expenses rate.
Miscellaneous Safety
Valuation Date June 30, 2021 June 30, 2021
Measurement Date June 30, 2022 June 30, 2022
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate 6.90% 6.90%
Inflation 2.30% 2.30%
Payroll Growth 3.00% 3.00%
Projected Salary Increase 3.30%-14.20% (1) 3.30%-14.20% (1) Investment Rate of Return 6.90% (2) 6.90% (2)
Mortality
Entry-Age Normal Cost Method
Derived using CalPERS' Membership Data
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
39 NOTE 11 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.
Assumed
Asset Real Return
Asset Class Allocation Years 1 - 10(a) (b)
Global Equity - cap-weighted 30.00% 4.45%
Global Equity - non-cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
Total 100.00%
(a) An expected inflation of 2.0% used for this period. (b) Figures are based on the 2021-22 Asset Liability Management study.
Sensitivity of the Net Pension Liability to Changes in the Discount Rate -The following presents the net pension liability of the Local Government for each Plan, calculated using the discount rate for each Plan, as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage point higher than the current rate:
Discount Rate -1% Current Discount Rate Discount Rate +1%
5.90% 6.90% 7.90%
Employer's Net Pension Liability - Misc 4,865,748 $ 2,924,206 $ 1,326,800 $ Employer's Net Pension Liability - Safety 4,318,806 2,819,081 1,593,394 Employer's Net Pension Liability - Total 9,184,553 $ 5,743,287 $ 2,920,194 $ Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports.
NOTE 12 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Imperial (City) that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
40 NOTE 12 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT
AGENCY (CONTINUED)
The Bill provides that upon dissolution of a redevelopment agency, either the city or other unit of local government will agree to serve as the “successor agency” to hold the assets units until they are distributed to other units of state and local government. On January 10, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of the City resolution number 2012-04.
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence as of the date of the dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).
Successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.
A. Capital assets of the Successor Agency as of June 30, 2023 consisted of the following:
Balance at Balance at
June 30, 2022 Additions Deletions June 30, 2023
Capital assets, not being depreciated:
Land 311,012 $ -$ -$ $ 311,012
Total capital assets, not
being depreciated 311,012 311,012
Total capital assets, net $ 311,012 $ - $ - $ 311,012
B. Long-term debt of the Successor Agency as of June 30, 2023, consisted of the following:
Balance at Balance at Due within
June 30, 2022 Additions Deletions June 30, 2023 one year 2016 A Series Tax Allocation Bond $ 4,695,000 $ - $ (250,000) $ 4,445,000 $ 250,000 2016 B Series Tax Allocation Bond 12,175,000 (560,000) 11,615,000 580,000 Totals $ 16,870,000 $ - $ (810,000) $ 16,060,000 $ 830,000 2016 Series A Tax Allocation Bonds
On May 18, 2016, the Successor Agency of the City of Imperial (the “Agency) issued $6,050,000 refunding the 2005 Tax Allocation Notes. Interest is payable semi-annually every June 1 and December 1 of each year, commencing June 1, 2016 and maturing on June 1, 2037 and ranges from 2% to 4%. As of June 30, 2023, the outstanding principal balance is $4,445,000. In the event of a default, the full outstanding balance of the debt is due and payable.
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
41 NOTE 12 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT
AGENCY (CONTINUED)
2016 Series A Tax Allocation Bonds (Continued)
Fiscal Year
Ended June 30, Principal Interest Total
2024 250,000 167,900 417,900 $
2025 255,000 162,850 417,850
2026 260,000 155,100 415,100
2027 270,000 143,150 413,150
2028 280,000 130,800 410,800
2029-2033 1,600,000 470,800 2,070,800
2034-2037 1,530,000 125,400 1,655,400
$ 1,356,000 4,445,000 $ 5,801,000 $
2016 Series A Tax Allocation Bonds
2016 Series B Tax Allocation Bonds
On May 18, 2016, the Successor Agency of the City of Imperial (the “Agency) issued $15,145,000 refunding the 2008 Tax Allocation Notes. Interest is payable semi-annually every June 1 and December 1 of each year, commencing June 1, 2016 and maturing on June 1, 2037 and ranges from
0.75% to 4%. As of June 30, 2023, the outstanding principal balance is $11,615,000. In the event of a default, the full outstanding balance of the debt is due and payable.
Fiscal Year
Ended June 30, Principal Interest Total
2024 580,000 $ 418,656 $ 998,656 $
2025 595,000 401,756 996,756
2026 615,000 383,606 998,606
2027 630,000 364,538 994,538
2028 650,000 342,913 992,913
2029-2033 3,620,000 1,335,022 4,955,022
2034-2038 4,925,000 550,300 5,475,300
$ 3,796,791 11,615,000 $ 15,411,791 $
2016 Series B Tax Allocation Bonds
CITY OF IMPERIAL
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
42 NOTE 13 – FUND BALANCES
Fund balance is classified as nonspendable, restricted, committed, assigned, and/or unassigned based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources in the government funds. The constraints placed on fund balance for the major governmental funds and all other governmental funds are presented as follows:
Fund Balances General
LTDA
Measure D ARPA
Capital
Projects
Nonmajor
Governmental
Funds Total
Restricted for:
Community Development - $ $ - $ - $ - $ 2,821,763 $ 2,821,763 Public Safety 1,542,274 1,542,274
Public Works 3,882,901 3,882,901
Parks and Recreation 2,804,517 2,804,517
Total Restricted 11,051,455 11,051,455
Unassigned: 10,318,225 (140,121) 1,434,953 (18,458) (177,952) 11,416,647 Total Fund Balances 10,318,225 $ (140,121) $ $ 1,434,953 $ 10,873,503 (18,458) $ 22,468,102 $ NOTE 14 – PRIOR PERIOD ADJUSTMENT
A prior period adjustment of $(48,157) was posted in the Circulations Impact Fees fund due to an overstatement of receivables in the prior fiscal year.
A prior period adjustment of $(501,073) was posted in the RDA Successor Agency Private Purpose Trust Fund due to an overstatement of receivables in the prior fiscal year.
A prior period adjustment of $181,618 was posted in the Water Fund due to an overstatement of accumulated depreciation in the prior fiscal year.
A prior period adjustment of $(71,168) was posted in the Water Fund due to an overstatement of receivables in the prior fiscal year.
A prior period adjustment of $181,526 was posted in the Wastewater Fund due to an overstatement of accumulated depreciation in the prior fiscal year.
A prior period adjustment of $(315,580) was posted in the Wastewater Fund due to an overstatement of receivables in the prior fiscal year.
NOTE 15 – SUBSEQUENT EVENTS
The City may be negatively impacted by the effects of the worldwide coronavirus pandemic. The City is closely monitoring its operations, liquidity, and reserves and is actively working to minimize the current and future impact of this unprecedented situation. As of the date of issuance of these financial statements, the full impact to the City’s financial position is not known.
REQUIRED SUPPLEMENTAL INFORMATION
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues
Property Taxes $ 1,926,846 $ 1,926,846 $ 2,168,895 $ 242,049 Sales and Use Taxes 3,899,500 3,899,500 3,803,410 (96,090) Business License Taxes 65,000 65,000 66,979 1,979
Transient Occupancy Tax 35,000 35,000 235,390 200,390
Other Taxes 56,711 56,711 2,336,191 2,279,480
Licenses and Permits 8,200 8,200 9,415 1,215
Fines and Forfeitures 113,500 113,500 193,445 79,945
Use of Money and Property 6,000 6,000 16,949 10,949
Charges for Services 2,734,410 2,734,410 2,940,370 205,960 Intergovernmental 2,417,070 2,417,070 3,999,622 1,582,552 Franchise Tax 250,000 250,000 347,402 97,402
Other 599,750 599,750 101,298 (498,452)
Total Revenues 12,111,987 12,111,987 16,219,366 4,107,379 Expenditures
Current
General Government 4,436,163 4,436,163 2,880,562 1,555,601 Public Safety 4,970,827 4,970,827 4,815,521 155,306
Public Works 1,882,224 1,882,224 3,154,726 (1,272,502)
Parks and Recreation 2,000,618 2,000,618 1,811,232 189,386 Community Development 753,621 753,621 703,491 50,130
Capital Outlay 213,677 (213,677)
Total Expenditures 14,043,453 14,043,453 13,579,209 464,244 Excess (Deficiency) of Revenues Over
(Under) Expenditures (1,931,466) (1,931,466) 2,640,157 4,571,623 Other Financing Sources (uses):
Transfers In 1,946,558 1,946,558 1,443,186 (503,372)
Transfers Out (1,055,040) (1,055,040)
Total Other Financing Sources (Uses) 1,946,558 1,946,558 388,146 (1,558,412) Net Change in Fund Balance 15,092 15,092 3,028,303 3,013,211 Fund Balance - July 1, 2022 7,731,103 7,731,103 7,731,103 Prior Period Adjustments (441,181) (441,181)
Fund Balance - July 1, 2022, Restated 7,731,103 7,731,103 7,289,922 (441,181) Fund Balance - June 30, 2023 $ 7,746,195 $ 7,746,195 $ 10,318,225 $ 2,572,030 Budgeted Amounts
CITY OF IMPERIAL
GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
SCHEDULE OF REVENUES, EXPENDITURES,
BUDGET AND ACTUAL
AND CHANGES IN FUND BALANCE
43 Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues
Sales and Use Taxes $ 850,000 $ 850,000 $ 1,580,696 $ 730,696 Use of Money and Property 200 200 1,607 1,407
Intergovernmental 8,217,302 8,217,302 169,370 (8,047,932) Total Revenues 9,067,502 9,067,502 1,751,673 (7,315,829) Expenditures
Current
Public Works 142,000 142,000 853,773 (711,773)
Capital Outlay 9,353,540 9,353,540 - 9,353,540
Total Expenditures 9,495,540 9,495,540 853,773 8,641,767 Excess (Deficiency) of Revenues Over
(Under) Expenditures (428,038) (428,038) 897,900 1,325,938 Other Financing Sources (uses):
Transfers Out (566,311) (566,311) (2,539,565) (1,973,254) Total Other Financing Sources (Uses) (566,311) (566,311) (2,539,565) (1,973,254) Net Change in Fund Balance (994,349) (994,349) (1,641,665) (647,316) Fund Balance - July 1, 2022 1,501,544 1,501,544 1,501,544 Fund Balance - June 30, 2023 $ 507,195 $ 507,195 $ (140,121) $ (647,316)
CITY OF IMPERIAL
SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
LTA MEASURE D SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
Budgeted Amounts
44 Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues
Use of Money and Property $ 200 $ 100 $ 4,168 $ 4,068
Intergovernmental 2,167,344 2,167,544 2,167,345 (199)
Total Revenues 2,167,544 2,167,644 2,171,513 3,869
Expenditures
Current
General Government 750,000 750,000 359,624 390,376
Capital Outlay 3,495,623 3,495,623 199,984 3,295,639
Total Expenditures 4,245,623 4,245,623 559,608 3,686,015 Excess (Deficiency) of Revenues Over
(Under) Expenditures (2,078,079) (2,077,979) 1,611,905 3,689,884 Other Financing Sources (uses):
Transfers Out (107,024) (50,764) (50,764)
Total Other Financing Sources (Uses) (50,764) (50,764)
Net Change in Fund Balance (2,078,079) (2,077,979) 1,561,141 3,639,120 Fund Balance - July 1, 2022 (126,188) (126,188) (126,188) Fund Balance - June 30, 2023 $ (2,204,267) $ (2,204,167) $ 1,434,953 $ 3,639,120 Budgeted Amounts
CITY OF IMPERIAL
SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
ARPA SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
45 CITY OF IMPERIAL
REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2023
46 Cost Sharing Defined Benefit Pension Plans
Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years* Notes to Schedule
Change in Benefit Terms: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2013 as they have minimal cost impact. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a Golden Handshakes).
Change in Assumptions: In 2023, the accounting discount rate reduced from 7.14% to 6.90%.
In 2017, the accounting discount rate reduced from 7.65% to 7.15%. *Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown.
Misc Plan Safety Plan Misc Plan Safety Plan Misc Plan Safety Plan Misc Plan Safety Plan Misc Plan Safety Plan Proportion of the net pension liability 0.04726% 0.03965% 0.04640% 0.03980% 0.04310% 0.04135% 0.03591% 0.04491% 0.05532% 0.04857% Proportionate share of the net pension liability 1,781,201 $ $ 2,326,685 $ 1,829,307 $ 2,377,969 $ 1,497,198 $ 2,141,864 $ 1,850,541 985,073 $ $ 1,367,153 $ 1,821,888 Covered-employee payroll $ 3,150,971 $ 1,550,355 $ 1,926,480 $ 1,022,595 $ 1,739,004 $ 1,059,307 $ 1,642,544 $ 1,032,855 $ 1,651,054 $ 1,075,212 Proportionate Share of the net pension liability
as a percentage of covered-employee payroll 56.53% 150.07% 94.96% 232.54% 86.10% 202.19% 59.97% 179.17% 82.80% 169.44% Plan's fiduciary net position $ 8,248,766 $ 5,822,158 $ 7,433,062 $ 5,382,173 $ 6,695,486 $ 4,662,680 $ 6,449,768 $ 5,357,528 $ 5,663,481 $ 5,067,491 Plan's total pension liability $ 10,029,967 $ 8,148,843 $ 9,262,369 $ 7,760,142 $ 8,192,684 $ 6,804,544 $ 7,434,841 $ 7,208,069 $ 7,030,634 $ 6,889,379 Plan fiduciary net position as a percentage of
total pension liability 82.24% 71.45% 80.25% 69.36% 81.73% 68.52% 86.75% 74.33% 80.55% 73.56% Misc Plan Safety Plan Misc Plan Safety Plan Misc Plan Safety Plan Misc Plan Safety Plan Proportion of the net pension liability 0.06249% 0.04103% 0.04426% 0.04057% 0.05447% 0.03873% 0.05071% 0.03895% Proportionate share of the net pension liability $ 2,924,206 $ 2,819,081 $ 840,360 $ 1,423,795 $ 2,297,687 $ 2,580,520 $ 2,030,745 $ 2,431,739 Covered-employee payroll $ 2,756,411 $ 1,435,255 $ 2,811,240 $ 1,432,882 $ 2,791,116 $ 1,336,992 $ 3,332,704 $ 1,779,072 Proportionate Share of the net pension liability
as a percentage of covered-employee payroll 106.09% 196.42% 29.89% 99.37% 82.32% 193.01% 60.93% 136.69% Plan's fiduciary net position $ 11,318,527 $ 8,040,745 $ 12,326,290 $ 8,667,190 $ 9,716,791 $ 7,193,696 $ 8,941,408 $ 6,473,977 Plan's total pension liability $ 14,242,733 $ 10,859,826 $ 13,166,650 $ 10,090,985 $ 12,014,478 $ 9,774,215 $ 10,972,153 $ 8,905,717 Plan fiduciary net position as a percentage of
total pension liability 79.47% 74.04% 93.62% 85.89% 80.88% 73.60% 81.49% 72.69% June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020
CITY OF IMPERIAL
REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2023
47 Cost Sharing Defined Benefit Pension Plans
Schedule of Contributions – Last 10 Years*
Notes to Schedule
*Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown.
Misc Safety Misc Safety Misc Safety Misc Safety Misc Safety Plan Plan Plan Plan Plan Plan Plan Plan Plan Plan
Contractual required contribution (actuarially
determined) $ 196,053 $ 200,094 $ 146,000 $ 152,674 $ 249,335 $ 161,109 $ 223,103 $ 182,273 $ 313,414 $ 374,623 Contributions in relation to the actuarially
determined contributions (196,053) (200,094) (146,000) (152,674) (249,335) (161,109) (223,103) (182,273) (313,414) (374,623) Contribution deficiency (excess) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Covered employee payroll $ 3,332,704 $ 1,779,072 $ 3,150,971 $ 1,550,355 $ 1,926,480 $ 1,022,595 $ 173,904 $ 1,059,307 $ 1,642,544 $ 1,032,855 Contributions as a percentage of covered
employee payroll 5.88% 11.25% 4.63% 9.85% 12.94% 15.75% 128.29% 17.21% 19.08% 36.27% Misc Safety Misc Safety Misc Safety Misc Safety
Plan Plan Plan Plan Plan Plan Plan Plan
Contractual required contribution (actuarially
determined) $ 543,587 $ 453,012 $ 486,544 $ 442,037 $ 425,121 $ 501,738 $ 305,578 $ 412,284 Contributions in relation to the actuarially
determined contributions (543,587) (453,012) (486,544) (442,037) (425,121) (501,738) (305,578) (412,284) Contribution deficiency (excess) $ - $ - $ - $ - $ - $ - $ - $ - Covered employee payroll $ 2,749,211 $ 1,512,012 $ 2,756,411 $ 1,435,255 $ 2,811,240 $ 1,432,882 $ 2,791,116 $ 1,336,992 Contributions as a percentage of covered
employee payroll 19.77% 29.96% 17.65% 30.80% 15.12% 35.02% 10.95% 30.84% June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 Actuarial Cost Method Entry Age Normal
Amortization Method/Period For detail, see June 30, 2012 Funding Valuation Report Assets Valuation Method Actuarial Value of Assets. For details, see June 30, 2012 Funding Valuation Report.
Inflation 2.30%
Salary Increases Varies by Entry Age and Service
Payroll Growth 3.00%
Investment Rate of Return 6.90% Net of Pension Plan Investment and Administrative Expenses; includes Inflation.
Retirement Age The probabilities of Retirement are based on the 2010 CalPERS Experience Study for the period from 1997 to 2007.
Mortality The probabilities of mortality are based on the 2010 CalPERS Experience Study for the period from 1997 to 2007. Preretirement and Post-retirement mortality rates included 5 years of projected mortality improvement using Scale AA published by the Society of Actuaries.
48 Page intentionally left blank
OTHER SUPPLEMENTAL INFORMATION
49 NONMAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
______________________________
Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes.
______________________________
The Traffic Congestion Relief Fund was established to account for TCRF funding for streets and road projects to ease congestion.
The Traffic Safety Fund was established to account money received for traffics safety programs.
The Gas Tax Fund was established to account for state gas tax revenues based on population.
The revenues may be expended only for street and road repair, maintenance, design, construction, and traffic signal design and installation.
The Local Transportation Fund was established to funding received for local transportation capital projects.
The Dial-A-Ride Fund was established to account for monies received as part of the TDA paratransit program.
The Successor Housing Fund was established to account for the housing loan and housing rehabilitation loans as part of the former redevelopment agency.
The Public Safety Prop 172 Fund was established to account for Prop 172 public safety funds received by the City and dedicated to local public safety.
The COPS Grants Fund was established to account for monies received as part of several COPS police hiring grant from the United States Department of Justice.
The Asset Forfeiture Fund was established to account for monies received from asset seizures in the City’s jurisdiction. The monies are to be spent on police protection and enforcement. 50 The CDBG HOME Fund was established to account for federal grants under the Housing and Community Development Act, to assist low and moderate income groups in obtaining loans to rehabilitate or revitalize their homes.
The Housing Rehabilitation Fund was established to account for funds to assist low and moderate income groups in obtaining loans to rehabilitate or revitalize their homes.
The ED CDBG Grants Fund was established to account for federal planning grants under the Housing and Community Development Act.
The RLA Fund was established to bridge the gap between old development and new development where Landscaping and Lighting Districts are not set up.
The Wildflower Landscaping and Lighting Fund was established to account for revenues received and expenditures made for projects and maintenance within the Wildflower Landscaping and Lighting District.
The Paseo Del Sol Landscaping and Lighting Fund was established to account for revenues received and expenditures made for projects and maintenance within the Paseo Del Sol Landscaping and Lighting District.
The Joshua Tree Street Improvement Fund was established to account for revenues received and expenditures made for Joshua Tree Street Improvement project.
The Library Donation Fund was established to account for donations received at the library.
The Sky Ranch District Fund was established to account for revenues received and expenditures made for projects and maintenance within the Sky Ranch District.
The Prop 1B Fund was established to account for Prop 1B funds that are used for local streets and roads.
The Library Literacy Fund was established to account for funds received and expended as part of the library literacy program.
The Police Technology Grant Fund was established to account for funds received as part of police technology grants.
The Austin Worthington Roads Fund was established to account for costs related to Austin Worthington Roads projects.
51 The Community Services Grant Fund was established to account for community services grants.
The General Housing Fund was established to account program revenue and costs associated with general housing programs.
The Fire Impact Fees Fund was established to account for fire impact fees.
The Police Impact Fees Fund was established to account for police impact fees.
The Administrative Impact Fees Fund was established to account for administrative impact fees.
The Library Impact Fees Fund was established to account for library impact fees.
The Park Impact Fees Fund was established to account for park impact fees.
The Circulation Impact Fees Fund was established to account for circulation impact fees.
The STPL Fund was established to account for funds received and expended for highway planning and construction projects.
The EDA Fund was established for funds received for Economic Development Administration programs.
The SB 1 Fund was established to account for funds provided for street projects as part of California Senate Bill 1.
ARPA Utility Fund was established to account for funds received as part of the American Rescue Plan dedicated towards utility assistance.
CARES Fund was established to account for funds received as part of COVID-19 Economic Relief Act.
Early Learning Grant Fund was established to account for funds received as part of California Early Learning and Care Workforce Development Pathways Grant.
Per Capita Grant Fund was established to account for funds made available for local park rehabilitation, creation, and improvement grants to local governments on a per capita basis Utility Assistance Fund was established to account for funds provided for utility assistance for residents.
SB 1383 Fund was established to account funding provided as part of SB 1383 to measure and report organic waste material activity, including composting and anaerobic digestion.
Traffic
Congestion Traffic Gas Local Dial-ARelief Safety Tax Transportation Ride Assets
Cash and Investments $ 10,912 - $ $ 954,348 $ 404,292 $ 14,607 Accounts Receivable 48,051
Loans Receivable
Total Assets $ 10,912 - $ $ 1,002,399 $ 404,292 $ 14,607 Liabilities
Accounts Payable $ - $ - $ - $ - $ -
Due To Other Funds
Total Liabilities
Deferred Inflows of Resources:
Loan Related
Total Deferred Inflows of Resources
Total Liabilities and Deferred Inflows
of Resources
Fund Balances (Deficits)
Restricted 10,912 1,002,399 404,292 14,607
Unassigned
Total Fund Balances (Deficits) 10,912 1,002,399 404,292 14,607 Total Liabilities and Fund Balances $ 10,912 - $ $ 1,002,399 $ 404,292 $ 14,607
CITY OF IMPERIAL
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
June 30, 2023
Special Revenue Funds
52 Public
Successor Safety Asset CDBG HOME Housing
Housing Prop 172 COPS Grants Forfeiture Grant Rehab
$ 246,920 $ 165,484 - $ $ 16,312 $ 150,538 $ 52,262
137,111
158,000 582,736 276,535
$ 404,920 $ 137,111 $ 165,484 $ 16,312 $ 733,274 $ 328,797 $ - $ - $ 9,993 $ 26 $ - $ -
57,465
57,465 9,993 26
158,000 582,736 276,535
158,000 582,736 276,535
158,000 57,465 9,993 26 582,736 276,535
246,920 79,646 155,491 16,286 150,538 52,262
246,920 79,646 155,491 16,286 150,538 52,262
$ 404,920 $ 137,111 $ 165,484 $ 16,312 $ 733,274 $ 328,797 Continued
Special Revenue Funds
53 Wildflower Paseo Del Sol Joshua
ED Landscape Landscape Tree Street
CDBG RLA Lighting Lighting Improvement
Assets
Cash and Investments $ 81,827 50 $ $ 273,277 $ 40,047 $ 31,287 Accounts Receivable 271
Loans Receivable 151,977
Total Assets $ 233,804 50 $ $ 273,548 $ 40,047 $ 31,287 Liabilities
Accounts Payable $ - $ - $ 1,140 $ 1,290 $ -
Due To Other Funds
Total Liabilities 1,140 1,290
Deferred Inflows of Resources:
Loan Related 151,977
Total Deferred Inflows of Resources 151,977
Total Liabilities and Deferred Inflows
of Resources 151,977 1,140 1,290
Fund Balances (Deficits)
Restricted 81,827 50 272,408 38,757 31,287
Unassigned
Total Fund Balances (Deficits) 81,827 50 272,408 38,757 31,287 Total Liabilities and Fund Balances $ 233,804 50 $ $ 273,548 $ 40,047 $ 31,287
CITY OF IMPERIAL
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
June 30, 2023
Special Revenue Funds
(CONTINUED)
54 Police
Library Sky Ranch Library Technology Austin
Donation District Prop 1B Literacy Grant Worthington
$ 925 $ 586,578 $ 102,843 - $ $ 95,750 - $
1,470
$ 925 $ 588,048 $ 102,843 - $ $ 95,750 - $
$ - $ 3,636 $ - $ 6,939 $ - $ -
3,636 6,939
3,636 6,939
925 584,412 95,904 95,750
925 584,412 95,904 95,750
$ 925 $ 588,048 $ 102,843 - $ $ 95,750 - $
Continued
Special Revenue Funds
55 Community Fire Police Admin
Services General Impact Impact Impact
Grant Housing Fees Fees Fees
Assets
Cash and Investments $ 45,958 $ 545,742 $ 223,498 $ 1,067,353 $ 1,027,943 Accounts Receivable
Loans Receivable 108,143
Total Assets $ 45,958 $ 653,885 $ 223,498 $ 1,067,353 $ 1,027,943 Liabilities
Accounts Payable $ 103 $ - $ - $ - $ -
Due to Other Funds
Total Liabilities 103
Deferred Inflows of Resources:
Loan Related 108,143
Total Deferred Inflows of Resources 108,143
Total Liabilities and Deferred Inflows
of Resources 108,143 103
Fund Balances (Deficits)
Restricted 45,855 545,742 223,498 1,067,353 1,027,943
Unassigned
Total Fund Balances (Deficits) 45,855 545,742 223,498 1,067,353 1,027,943 Total Liabilities and Fund Balances $ 45,958 $ 653,885 $ 223,498 $ 1,067,353 $ 1,027,943
CITY OF IMPERIAL
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
June 30, 2023
(CONTINUED)
Special Revenue Funds
56 Library Park Circulation
Impact Impact Impact
Fees Fees Fees STPL EDA SB 1
$ 798,988 $ 1,862,845 $ 1,335,881 $ 602,085 - $ $ 548,321 43,088
$ 798,988 $ 1,862,845 $ 1,335,881 $ 602,085 - $ $ 591,409 $ - $ 499,213 - $ $ - $ - $ -
499,213
499,213
798,988 1,862,845 836,668 602,085 591,409
798,988 1,862,845 836,668 602,085 591,409
$ 798,988 $ 1,862,845 $ 1,335,881 $ 602,085 - $ $ 591,409 Special Revenue Funds
57 ARPA Early Learning
Utility CARES Grant Per Capita
Assets
Cash and Investments $ 2,970 $ 18,751 $ 73,997 $ -
Accounts Receivable
Loans Receivable
Total Assets $ 2,970 $ 18,751 $ 73,997 $ -
Liabilities
Accounts Payable $ - $ - $ 1,075 $ -
Due to Other Funds 177,952
Total Liabilities 1,075 177,952
Deferred Inflows of Resources:
Loan Related
Total Deferred Inflows of Resources
Total Liabilities and Deferred Inflows
of Resources 1,075 177,952
Fund Balances (Deficits)
Restricted 2,970 18,751 72,922
Unassigned (177,952)
Total Fund Balances (Deficits) 2,970 18,751 72,922 (177,952) Total Liabilities and Fund Balances $ 2,970 $ 18,751 $ 73,997 $ - (CONTINUED)
Special Revenue Funds
CITY OF IMPERIAL
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
June 30, 2023
58 Total
Nonmajor
Utility Governmental
Assistance SB 1383 Funds
$ 19,753 $ 54,127 $ 11,456,471
229,991
1,277,391
$ 19,753 $ 54,127 $ 12,963,853
$ - $ 54,127 $ 577,542
235,417
54,127 812,959
1,277,391
1,277,391
54,127 2,090,350
19,753 11,051,455
(177,952)
19,753 10,873,503
$ 19,753 $ 54,127 $ 12,963,853
Special Revenue Funds
59 Traffic
Congestion Traffic Gas Local Dial-ARelief Safety Tax Transportation Ride Revenues:
Use of Money and Property $ - $ 36 $ 3,009 $ 1,245 $ -
Charges for Services 3,933
Intergovernmental 503,053
Other
Total Revenues 3,969 506,062 1,245
Expenditures:
Current:
Community Development
Public Safety
Public Works 10,752
Parks and Recreation
Capital Outlay
Total Expenditures 10,752
Excess (Deficiency) of Revenues
over (Under) Expenditures 3,969 506,062 (9,507)
Other Financing Sources (Uses):
Transfers In 29,996
Transfers Out (3,500) (400,000) (5,000)
Total Other Financing
Sources (Uses) 29,996 (3,500) (400,000) (5,000)
Net Change in Fund Balances 29,996 469 106,062 (14,507) Fund Balances - June 30, 2022 (29,996) 10,443 896,337 418,799 14,607 Prior Period Adjustments
Fund Balances - June 30, 2022, Restated (29,996) 10,443 896,337 418,799 14,607 Fund Balances - June 30, 2023 $ 10,912 - $ $ 1,002,399 $ 404,292 $ 14,607
CITY OF IMPERIAL
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2023
Special Revenue Funds
60 Public
Successor Safety Asset CDBG HOME Housing
Housing Prop 172 COPS Grants Forfeiture Grant Rehab
$ 28,188 $ 288 $ 217 $ 47 $ 16,260 $ 545
137,111 84,305 3,496 3,162
28,188 137,399 84,522 47 19,756 3,707
86,761 219
86,761 219
28,188 137,399 (2,239) (172) 19,756 3,707
61,895
(97,942) (76,720) (5,000)
(97,942) (14,825) (5,000)
28,188 39,457 (17,064) (172) 19,756 (1,293)
218,732 40,189 172,555 16,458 130,782 53,555
218,732 40,189 172,555 16,458 130,782 53,555
$ 246,920 $ 79,646 $ 155,491 $ 16,286 $ 150,538 $ 52,262 Continued
Special Revenue Funds
61 Wildflower Paseo Del Sol Joshua
ED Landscape Landscape Tree Street
CDBG RLA Lighting Lighting Improvement
Revenues:
Use of Money and Property $ - $ 1,747 $ 725 $ 819 $ -
Charges for Services 63,880 68,175
Intergovernmental 2,108
Other
Total Revenues 3,855 64,605 68,994
Expenditures:
Current:
Community Development
Public Safety
Public Works 17,208 6,181
Parks and Recreation
Capital Outlay
Total Expenditures 17,208 6,181
Excess (Deficiency) of Revenues
over (Under) Expenditures 3,855 47,397 62,813
Other Financing Sources (Uses):
Transfers In
Transfers Out (5,000) (17,124) (69,578)
Total Other Financing
Sources (Uses) (5,000) (17,124) (69,578)
Net Change in Fund Balances (1,145) 30,273 (6,765)
Fund Balances - June 30, 2022 50 82,972 242,135 45,522 31,287 Prior Period Adjustments
Fund Balances - June 30, 2022, Restated 50 82,972 242,135 45,522 31,287 Fund Balances - June 30, 2023 $ 50 $ 81,827 $ 272,408 $ 38,757 $ 31,287
CITY OF IMPERIAL
(CONTINUED)
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2023
Special Revenue Funds
62 Police
Library Sky Ranch Library Technology Austin
Donation District Prop 1B Literacy Grant Worthington
$ - $ 2,274 $ - $ 160 $ - $ -
216,861
133,091
152
152 219,135 133,251
187,112
46,790
187,112 46,790
152 32,023 86,461
164,419 112,075
(99,243) (42,856)
(99,243) 164,419 (42,856) 112,075
152 (67,220) 164,419 43,605 112,075
773 651,632 (164,419) 52,299 (112,075) 95,750
773 651,632 (164,419) 52,299 (112,075) 95,750
$ 925 $ 584,412 $ 95,904 - $ $ 95,750 - $
Continued
Special Revenue Funds
63 Community Fire Police Admin
Services General Impact Impact Impact
Grant Housing Fees Fees Fees
Revenues:
Use of Money and Property $ 17 $ 1,701 $ 555 $ 2,906 $ 2,782 Charges for Services 17,224 22,255 45,502 47,650
Intergovernmental 44,880
Other
Total Revenues 44,897 18,925 22,810 48,408 50,432
Expenditures:
Current:
Community Development 991
Public Safety 990 992
Public Works
Parks and Recreation 155
Capital Outlay
Total Expenditures 155 990 992 991
Excess (Deficiency) of Revenues
over (Under) Expenditures 44,742 18,925 21,820 47,416 49,441 Other Financing Sources (Uses):
Transfers In
Transfers Out (5,000)
Total Other Financing
Sources (Uses) (5,000)
Net Change in Fund Balances 44,742 13,925 21,820 47,416 49,441 Fund Balances - June 30, 2022 1,113 531,817 201,678 1,019,937 978,502 Prior Period Adjustments
Fund Balances - June 30, 2022, Restated 1,113 531,817 201,678 1,019,937 978,502 Fund Balances - June 30, 2023 $ 45,855 $ 545,742 $ 223,498 $ 1,067,353 $ 1,027,943 Special Revenue Funds
(CONTINUED)
CITY OF IMPERIAL
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2023
64 Library Park Circulation
Impact Impact Impact
Fees Fees Fees STPL EDA SB 1
$ 2,161 $ 4,900 $ 2,047 $ - $ - $ 1,384
46,450 80,698 83,436
468,214
48,611 85,598 85,483 469,598
991 139
15,865 991
15,865 991 991 139
32,746 84,607 84,492 469,459
615,001
(25,625) (499,213)
(25,625) 615,001 (499,213)
32,746 58,982 84,492 615,001 (29,754)
766,242 1,803,863 800,333 (615,001) 602,085 621,163
(48,157)
766,242 1,803,863 752,176 (615,001) 602,085 621,163
$ 798,988 $ 1,862,845 $ 836,668 $ 602,085 - $ $ 591,409 Special Revenue Funds
65 ARPA Early Learning
Utility CARES Grant Per Capita
Revenues:
Use of Money and Property $ 308 $ 71 $ 58 $ -
Charges for Services
Intergovernmental 76,260
Other
Total Revenues 308 71 76,318
Expenditures:
Current:
Community Development 2,000 15,382
Public Safety
Public Works
Parks and Recreation 42,453
Capital Outlay
Total Expenditures 2,000 15,382 42,453
Excess (Deficiency) of Revenues
over (Under) Expenditures 308 (1,929) 60,936 (42,453)
Other Financing Sources (Uses):
Transfers In 41,368
Transfers Out
Total Other Financing
Sources (Uses) 41,368
Net Change in Fund Balances 308 (1,929) 60,936 (1,085)
Fund Balances - June 30, 2022 2,662 20,680 11,986 (176,867) Prior Period Adjustments
Fund Balances - June 30, 2022, Restated 2,662 20,680 11,986 (176,867) Fund Balances - June 30, 2023 $ 2,970 $ 18,751 $ 72,922 $ (177,952) (CONTINUED)
CITY OF IMPERIAL
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2023
Special Revenue Funds
66 Total
Nonmajor
Utility Governmental
Assistance SB 1383 Funds
$ - $ - $ 74,450
696,064
5,119 1,460,799
152
5,119 2,231,465
5,119 23,492
88,962
222,383
106,254
5,119 441,091
1,790,374
1,024,754
(1,351,801)
(327,047)
1,463,327
19,753 9,458,333
(48,157)
19,753 9,410,176
$ 19,753 $ - 10,873,503 $
Special Revenue Funds
67 DATE SUBMITTED
SUBMITTED BY
DATE ACTION REQUIRED
PUBLIC SERVICES
IMPERIAL CITY COUNCIL
AGENDA ITEM
Agenda ltem No. B-+
COUNCIL ACTION
PUBLIC HEARINC REQI.JIRED
RESOT-UTION
ORDINANCE IST R-EADING
ORDINANCE 2ND R,EADING
CITY CLERK'S INITIAI-S
x)
SUBJE(''I' DISCUSSION/ACTION:
I (1) Declare non-operational or no longer in use equipment as surplus (2) Authorize the sale and/or disposal of surplus items DEPARI IvIEN'I INVOLVtTD: Public Services
BACKGROUND/ST]N,II\4ARY:
The Public Services Department is requesting the lmperial City Council's consideration to declare various pieces of equipment as surplus. The equipment has been deemed non-operational and/or no longer in use/need. lf declared, appropriate items will be sold and those beyond repair will be discarded.
Please see attached document identifying potential surplus items FISCAL IMPACT:
None
IJINANCE
INITIALS { l."t
STAFF RECOMMENDATION:
The department recommends declaring non-op or no longer in use equipment as surplus and authorizing the sale and/or disposal of the surplus items.
CITY
MANACER's
INIl'IALS t,l*/ n/4-
SECONDED
AYES:
NAYES:
ABSEN'I':
APPROVED ()
I)ISAPPROVED 0
REJLC'IED
DEI]LRRED
{ )
)
(
RhF ERRID TO
(
Dl-PT. INITIAI-S
MANA(iIR'S Rl:COMMI:NDA I ION: 0*a.r1
MO I-I()N:
3rt
Floor Sweeper (Tripe Brushes)
SBR-3OM 3O" 3 in 1 Shear, Brake & Roll Machine
5O" x 14 Ga Box & Pan Brake Foot GlamP
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Bobcat 22SYtelder
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DATE SUBMITTED
SUBMITTED BY
DATE ACTION REQUIR.ED
2t26t25
PUBLIC SERVICES
3t5t25
IMPERIAL CITY COUNCIL
AGENDA ITEM
Agenda Item No. A
COLNCIL ACTION
PUBLIC HEARINC REQUIRED
RESOLUTION
ORDINANCE IST R-EADING
0RDINANCE 2ND READING
CITY CLERK'S INITIALS
rX)
BACKGROL]ND/SUMMARY:
Currefltly, the Water Treatment Plant has four (4) vehicles in thek f€€t to p€rform daily op€rations. Out ofth6 4 vehicles, the.e arc2, a2014 Dodge Ram 2500 and 2013 Dodge Ram 3500,that continue to have varying malfunctions. Thes6 vehicl€s have become unreliable and can pose potential delay and/or non-response to potential emergency situatjons that are time sensitive. Four (4) quotes were requested with outcomes oullined next to each:
El Centro Motors = $72.737.2tvehicle - both available now on lot Sunrise Ford = $68,270.41lvehicle - units have lo be built, requires our forces to pick up vehicles Chino Hills Ford = $71 ,655.53/vohicl6 - requiros our forces to pick up vehicles Sedano Ford = $73,541.31/v6hicl6 - r6quir6s our forcos to pick up v6hicl6s We r€quest approval to proceed with purchasing lhe 2 new 2024 F250 services trucks through El Centro Motors for an estimated amounl of $145.474.50. Funds are budgeted and allocated within this FY budgel.
FISCAL IMPACT:
$145,474.50
Account: 50-5'10-5442
FINANCE
INITIALS {}-5
STAFF RECOMMENDATION:
It is the department's recommendation for City Council to approve the purchase of 2 new service lrucks for the Water Treatment Plant Division.
t,EPT, INITIALS
MANAGER'S RTCOMMENDATION
CITY
MANACER'S
INITIALS
0r$,4
"fpvrcSECONDED:
AYES I
NAYES:
ABSENT:
APPROVET' ( )
DISAPPROVED ()
RI]JECTI]I)
DEFERRED
(
)
(
)
REFERRED IO:
(
(
(
(
(
SUBJECT: DISCUSSION/ACTION:
1. Approve purchase of two (2) new 2024 Ford F250 services trucks for Water Treatment Plant
DEPAR I MENI INVOLVLD: Public Services
MOt lON:
ELCENTBO MOTORS E
FOED
FOED L COLN
L[rcoLN
1520 W6tl Fotd Drlv.
EL CENTRO, cA 92243
8ll'3:l&21@
JtrfuuaL
06 f.\ e*t*clb--
I
' o+ JrlPerau
ArAarrau /rl.r I ltr!6y rcrcc ro yori ,rrd,r rhr 6.mt and co I
"r c[y r. !4 -*-6L
.dik ni ar.dllad- tic iELtithlr Dallt trloba'tL" 244
mgron vernelr puncHASE OnoER
aa Daaalra lt t agrad, norr,vlr, tnal tr&htr FU fii, tira t .hrlailurlr slll Da tLota ior tatlt l. !o allrcl dt'ivrty 4txD tur Cssh Prlc, d V.ilhlt
tyAn aO - t !!aa ! drarlr & ina*rdaa ln thl. a9r-nBnl lor Publlc lialllity oa ProFUly lran ga ltr.$Ir!a, partto.n loy ludr aoFrei fa iot pllrlfid !y tr ! lCra$nrnt Nofcs fo $ tx,y_oc {f} Do noaden $k sgta6tl}ent botoro you r9ad it or il lt oonlatns any blank spacos to bo fitt d in. (2) yau ar6 snti$6d lo s dtfbLly r lrd'in cogy o, lhlc 8gr6ari9nt. (3) l, you de,aull in lhs portormsnco ol iour obligations und€r this agradmant. the vghicla may ba I'po6sd6rad atd yo{r rnsy ba 3ut oc1 to iuil and hst lhy lor rh6 unpaid indobteo'noss iui-Oencs oy this agruement. thr tronl ana, ba{* d oril o(h{ cor',9rlaa lha .nlro agraGoud Fer6tning to tlr! plrchase arE no olht, lgrla$ia,ll o, aoy trnd, ,erbai undarstaoctiflg or pro.nrs6 *hatBosv6r, rylll t€ tacoonECd. I h.va .aad lha rlerar pantad on rh€ back hlroot end ag{as lo tl at a gan o, ihia ctaa. th. .!rn€ Bi ll it yrfi6 prnlao abov6 oy sigattut6. I hava raacL tnd I undanlrhd and sccaot tll 9ro\,tsions ol the Manulaciure/. wlnaot Strtrmrnt co{r!in! thri n6n iaHcla thgt t am orcltring.
RECEIPT OF A FILLED,IN COPY OF THIS AGBEEMENT
IS HERESY ACKNOWLEDGED BY PUBCHASEB
Purchs6€a! SionEturo
Pu.chas6r'E Slgnatur€
EW olr.i{ly Se.br
Nrme *-s Wt Dt I Fo\D U /AIJI irtc
USED x*oto {;JHrl L Ii'rtx2665
Lhare
ib.
Kty
l{o's.
Mlleaga
al Odiv€ry
I s e N0v0 LI' lL A I
* L io,t LS
oocumlnrary P€grrson CiaE (not a go{amnto{lt Fea) [5. * Eody Srytt U6ed Trade-lfi Allo*anco Cari Pricc o., Vohrcl. and A.E63!ori!. rg {nb
Lalr Baiance olrtd On Tracl+.ln r.068 9
S.rid ot E rgiao t{o Nrl Trada.ln Alloranc. Llo., Trmi., Ra$ A O&r F!c. r{,:
C6ah Down Prymnt Total Cash Prht {7{.13! t5
t& Lr!. Totrl crrdl!. -2,w. oo
nalErg€ O Tor.l Cr.dm Unpald cqlh Batan 6 olo z-S
Deale/s Name
erLen on slLes r,nuloii
I
I
I
NRT
16005 VALLEY BLVD., FONTANA, CA 92335
FLEET OFFTCE (909) 350-3043 FLEET FAX (909) 8224199
FLEET VEHICLE PURCHASE INVOICE
SOLD TO City of imperial DATE 1U0u2024
420 S Imperial Ave.
Imperial, CA.92251
PHONE 760-604-7726
P.O. #
2024 MAKE
VIN 1FD7X2AA3REE92I3O
NET 0
MUST BE RECEIVED NO LATER THAN
MODEL
STOCK NUMBER 015
DAYS NETDUE $
$64,770.41
Ford F-250
TERMS:
SIGNATURE DATE
F-250 Super Cab Gas
FORD FLEET #
8' Harbor utility bed with ladder rack
RESALE #
R,S. #
Total discount-<$6,532.00> Exempt plates
BID #
Matt Charland 951 -288-2451
IIAKE CHECKS PAYABLE TO:
SUNRISE FORD
16flI5 VALLEY BLVD.
FONTANA, CA 92335
PRICE $s9.988.00
rAx $4,655.66
LIC. FEE $41.75
Doc. FEE $85.00
TOTAL $64,770.41
LESS TRADE
LESS DOWN
NET DUE $64,770.41
-+ J3, rcD ' f,x{e^d e{
ta-tarrq.,a t
Y
iollfi?m orrurrEu Et.E.d dtl. olg2..717r. (e)ss.
YEAR
DELIVERY RECEIPT:
IACKNOWLEDGE THE RECEIPT OF THE ABOVE VEHICLE:
MSRP-$66,520.00
FLEET MANAGER & NUMBER
4480 CHTNO HTLLS PARKWAy CHTNO C491710
FLEET OFFICE: 909.325{104 EMAIL: CAROL(oFORDCHINOHILLS.COT/
COMMERCIAL VEHICLE PURCHASE FORM
sor_oro: CiV of lmperial o^fE.0111512025
c/o Ricardo
YE R.2024
VEHICLE
MAKE. FORD MooEL. F250
vrN. REF64057 srocK NUMBER. 8P004
Price includes Service Body and Ladder Rack d2k Rebate
NEI
TERMS
DAYS NET DUE $:
MUST RECEIVE NO LATER THEN
DELIVERY RECEIPI: IACKNOWLEDGE THE RECEIPT OF THE ABOVE VEHICLE:
PAYABLE TO: CHINO HILLS FORD
SIGNATURE DATE
FORD FLEET#
R,S.#:
GABoup.Si^'lcg=o -
FLEET MANAGER CONTACT
SALE PRICE:
SALES TA)(:
LICENSE FEE:
4480 CHINO HILLS PARKWAY
cHtNo, cA 91710
63985.00
5285.78
799.75
DocuMENr FEE. 85.00
suBrorAl: 68'155.53
LESS TRADE
LESS DOWN PAYMENT:
NET DUE:-
X2und6'
tb,5oo - t"rc;j!|,"Y
CHrNo Hlrl.s @
BID #:
Sedano Ford Date:
Salesperson:
Managff:
10/29/2021
Shauna Chumacero
Shauna Chumacero
FOR INTERNAL USE ONLY
BUSINESS
NAA{E
CONTACT
Clty of lmperlal Home Phone :
Addrcss: IMPERIAL, CA 92251 Wort Phon€ :
E-t ail : Coll Phone i
VEHICLE
Stock # : REAr79r0 Nevv / Ljsed : NeW YtN:1FT7X2AA4REC17910 Mlleaqe: 5 Yehide:2021Ford F-250 @loi:OXFORD WHITE
Tvp6 XA
Body Siz6 : Style Weioht : 10900 Unit Cla$ :
Dealer Asldng ftlcs
servlc€ body
Total Purchasa
Doc Fss
Tax
R€glstratlon Fees
Net Prlcs
ryRIIsK PREM. WARRANTY
Cssh Deposlt
Bahnce
48 690.00
15 800.00
5 004.56
41.75 69 621.31
3 920.00
64,490.00
85.00 ,00
73,541.31
DATF, SIIBMITTF,I)
SUBMITTED BY
DATE ACTION REQUIRED
02/25/2025
IMPERIAL CITY COUNCIL
AGENDA ITEM
Agenda Item No. a-7
COTINCIL ACTION
PUBLIC HEARINC REQUIREI)
RESOLUTION
ORDINANCE IST READINC
onomaucr zNo ngaomc
CITY CLERK'S INITIALS
3/s/2s
SUBJECT: DISCUSSION/ACTION:
I' APPRoVAL oF THE IID PoLE ATTAcHMENT PRoGRAM AGREEMENT BETWEEN THE CITY OF IMPERIAL AND IID.
DEPAR1 !l!.N I INVOLVED: DEPARTMENT OF INNOVATION & TECHNOLOGY BACKGROIJND/SUMMARY:
This agreement is essential for ensuring that the City of Imperial can utilize IID's infrastructure to provide telecommunications services while maintaining the safety, reliability, and capacity of the electrical service provided by IID. The City must obtain IID'S approval before making any attachments and submit necessary documentation.
IID can deny applications for reasons such as insufficient pole capacity or safety concerns. This agreement serves to formalize the relationshjp between IID and the City of Imperial, ensuring both parties' interests and responsibilities are clearly defined and adhered to.
I'ISCAL IMPACT:
Fiscal Impact 263.52 (Six - 2ft attachments)
Please see Exhibit D on agreement.
FINANCE
INIl'IALS V
STAFF RECOMMENDATION:
It is staffs recommendation to approve agreement DEPT- INITIALS
MANACER'S RECOMMF,NDATIONW
CITY
MANAGLR s
INITIAI S
,0t?)
MOTION
SECONDED
AYES:
NAYES:
ABSENT:
APPROVED
DISAPPROVED
(
(
)
)
REJECTED
DEFERRED
(
(
REFERRED TO
R, ALE]ANDRO ESTRADA
)
)
IID www.iid.com
Acafiu't, olsm,icc. Sturce lL)ll
January 27 ,2025
Dennis H. Morita
City of Imperial
420 South lmperial Avenue
lmperial, CA92251
Dear Mr. Morita:
Paul Rodriguez
Deputy Manager, Power Operations & Resources
IMPERIAL IRRICATION DISTRICT PO, BOX 9]7 IMPERIAL, CA 92251 Re: Notice of Approval and Execution of Pole Attachment Program Agreement This letter serves to formally notify you that, as previously communicated, a public meeting of the lmperial lrrigation District Board of Directors was held to discuss the updated fees and the new agreement pertaining to the Pole Attachment Program on November 5, 2024, the Board of Directors approved the revised fees and the corresponding agreement.
As you are aware, the current Pole Attachment Agreement has long expired. Enclosed is the new agreement for your review and signature. Kindly return the fully executed agreement at your earliest convenience.
Should you have any questions or require further clarification regarding the terms of the agreement, please do not hesitate to contact claudia Duarte at [email protected] or at (760) 339-e761.
we appreciate your prompt attention to this matter and look forward to receiving the signed agreement.
Respectfully submitted,
(r.'<1/>2'
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This Pole Anachment Agreement ("Agreement") is made by and between the IMPERIAL IRRIGATION DISTRICT (referred to herein alternatively as "Permittei', "IID", and "District") and CITY OF IMPERIAL ("Perminee"), who agree as follows:
l. SERVICE AREA: Permitter hereby gives Permittee permissioq on the terms and conditions set forth in this Agreement, to install, maintain, and use certain cable and telecommunications Equipment (as hereafter defined) on poles Perminer heretofore or hereafter installed or acquired in the area served by Permitter with electrical service ("Poles"). Under this Agreement, Poles do not include non-distribution poles (except that street light poles shall be considered poles for wireless Attachment only) that distribute or transmit electricity. "Equipment" includes, without limitation, communication cables, cathodic protection appurtenances, messenger and guy cables, risers, antemas, one or more sets of transmitt€r/receiverVtransceivers, digital signal processon, control electonics, GPS receivers, sheltering, and such other Equipment and appliances related to wired and wireless cable and telecornmunications sewices as Permitter may allow to be attached to Poles under this Agreement.
2. DEFINITIONS: For the purposes ofthis Agreement, the following terms, phrases, words, and their derivations shalt have the meaning given herein unless more defined explicitly within a section of this Agreement. Words not defrned shall be given their common and ordinary meaning.
2.1 "Attachment" means Equipment that is directly connected to a pole and shatl not include pedestals, risers, or bonds.
2.2 "Distribution Pole(s)" means any District Pole or Poles of 33kV or less to which Permittee's Equipment may be attached.
2.3 "District" mears Imperial lrrigation District, an irigation disrict organized and existing under the Califomia Water Code.
2,4 "Equipment" means Permittee's communication-$?e conductive cables, wires, appliance, splice enclosures, conductiye messenger-carrier cable, guy wires, anchors, and other Equipment and appurtenances anached to or irutalled upon or adjacent to Pole(s) pusuant to this License, unless a limitation is otherwise stated below.
2.5 "Facitities" means District poles, cables, wires, appliances, guy wtes, anchors, and other Equipment affected by Equipment installed, operated, and maintained pusuant to this License.
2.6 "License" or Agreement means this license agreement between Imperisl Irrigation District and City of Imperial.
1 2.7 "Permittee" means City of Imperial.
2.8 "Parties" means District and Perminee.
2.9 '?arty''means District or Permittee.
2.10 "Transmission Pole(s)" means District pole or poles containing a circuit of 92 kV to which Third Pany's Equipment may be attached.
2 . I I "Attacher" means Permittee(s).
3. ASSIGNMENT: This permission is personal to Permittee and shall not be assigned in whole or in part without the prior written consent of IID, which shall not be unreasonably withheld. Permitee agrees that it u/ill give IID thirty (30) days written notice of any change in its name, any tra:rsfer of all or a portion of its system, any uansfer of substantially all of its assets (whether voluntarily or involuntarily), and any major change in its form ofdoing business, including but not limited to incorporation, dissolution, merger, reorganization, and bankruptcy proceedings. Notwithstanding the foregoing, Permittee may freely assign is rights and responsibilities under this Agreement to a corporate parent, subsidiary, or commonly-owned affiliate upon written notice to Permitter.
4. APPLICATION:
4.1 Except with respect to service drops, Permittee shalt not make any Attachment to a Pole without ltrst securing Permitter's written approval on the IID MakeReady Application in the form attached hereto and nrarked Exhibit "A" ("MakeReady Application"). Additionalty, Permittee shall submit a strand map detailing the pole locations aad sequence of the proposed route for the Attachments in digital format, CAD, or GIS. For loading analysis purposes, Permittee shall subnit to Permitter the size, qpe and instatlation tensions of messenger or selfsupporting cable and the completed bundle effective diameter and weight per foot. Ifthe MakeReady Application is approved, Permiher will issue a Contact Perrnit in the form attached hereto and marked Exhibit "B" ("Contact Permit"). Permittee shall commence Attachment of Equipment within one (l) year of the date specified in the Contact Permit. Failure to cofirmence attachment within the one (l) year requirement shall make the approval void.
4.2 Permitter may deny an application for reasons, including but not limited to insufficient Pole capacity, safety, reliability, or engineering concems. In determidng whether to d€ny or approve an application, Perrnitter may also consider how Permittee's anachments could impact the resewed capacity required by Permitter ofPoles or suppon structures for delivery of its core utility service.
2 4.3 Upon Permitter's written consent to approv€ an attachment, Permittee shall install, maintain, insp€ct, and use Equipment on the Poles specified in the Contact Permit on the terms and conditions therein stated as well as on the terms and conditions speciEed in this Agreement, which shall be considered a part ofeach and every Contact Permit irrespective of whether this Agreement is referred to in the Contact Permit, provided; however, that before commencing the installation Permittee shall notiS Permitter of the specifrc time it proposes to do the Work sufficiently in advance so Permitter may arrange to have is representative present when the Attachment is performed.
4.4 The deadlines set forth in Exhibit "F" shatl apply.
4.5 The Exhibits referenced within this Agreement, including the Permitter's estimated unit cost, may be updated or revised as to forBat and content or converted to an electronic online application in the future by the Pernitter upon a sixty (60) day notice to the Permittee, in a manner not inconsistent with the CPUC Decision 98-10-058, dated October 22, 1998. The Permittee shall use the latest version of the Exhibits provided by the Permitter to meet the requirements of this Agreement.
5. ADDITIONAL EQUIPMENT: Permittee shall not have the right to place, nor shall it place any additional Equipment upon any Pole without fust making a written application for and receiving written permission to do so, all as prescribed in paragraph numbered four (4) hereof; nor shall Perminee change the position of any Equipment attached to any Pole without Permitter's written approval. Notwithstanding the foregoing, after Permittee places its Afiachm€nts on a Pole pursuant to this Agreement, Permittee shall not be required to submit a MakeReady Application to replace its Attachment on the subject pole so long as the replacement Anachment does not affect the Loading on the subject pole and the replacement Anachment is located in the space approved by the initial MakeReady Application.
6. GROUND WIRE CONTACTS: The Permittee shall not have the right to attach, maintain. use, repair. renew, operate on, or remove protective grounding connections from secondary or common neutral vertical grounding conductors at the attachment level ofPermitter's facilities and Equipment. Permittee shall establish its own independent grounding system per General Order 95, Rule 92.3.
7. ATTACHMENTS: The Permittee 's faciliries must be attached directly to the pole surface or anached using metallic or fiberglass offset brackets. Offset brackes (AKA Cross Arm, Buck Arm) should only provide the required horizontal clearance to buildings, signs, trees, and similar facilities or reduce the change in direction (angle) ofthe Perminee's facitities. Offset brackets should notbe used to avoid required vertical clearances. Attachments to metal disEibution poles must be clamped or banded to the poles with stainless steel straps. The dritling of holes in a metal pole for a bolt attachment is prohibited except in extreme 3 cas€s where expressly authorized by Permitter. All attachments to metal poles require prior approval of Permitte!'s engineering p€rsonnel or Permitter's designee. The use ofwood arms for any ofPermittee's attachments is not permined for new installations.
The Permittee shall install and maintain tags on the Equipment at each Attachment; these tags shall comply with C.O. 95 Rule 91.5.
Cables shatl be tagged at the time of installation. The attaching Permittee should mak€ tagging an ongoing effon and work toward complete tagging ofall existing cables not previously tagged.
8. CONDITION, LAWS, AllD REGULATIONS: Permittee shall, at its own risk and expense, place, inspect, and maintain its Equipment on the Poles (l) in a safe condition and in thorough repair; (2) in a manner suitable to Permittq so as not to interfere with the climbing and working space of the pole by Permitter or others using said pole or with the climbing and working space of facilities of Permitter or others on the pole; and (3) Permittees must submit MakeReady design and construction schematics which must comply with the minimum construction requirements s€t forth in the California Pubtic Utility Commission (CPUC) General Orders (G.O.) 95 which governs overhead construction. The General Orders are available through the CPUC website. (4) and in the event of future amendments to section 253 of the Federal Telecommunications Act of 1996 (47 U.S.C. 253), sections 7901 and 7901.1 of the Califomia Public Utilities Code, section 50030 ofthe California Govemment Code, and other applicable federal or state law or administrativ€ regulations (hereinafter "Appticable Lau/'), or interpretations ofApplicable Law by a court of competent jurisdiction which are not subject to further appeal (collectively referred to as "Change of Law") provide or determine that the District is required to impose additional requirements upon Permittee in connection with the attachments authorized by this Agreement inctuding, without limitation, additionat fee requirements, then in that event Permitter shall have the right to impose such requtements or charge Permittee additional fees consistent with such change in Applicable I:w.
9. REARRANGEMENT OF FACILITIES: If in the sole reasonable judgment of Permitter, the accommodation ofany of Permittee's Equipment necessitates rearrangement of existilg facilities on the Pole, the replacement of any part or pans or any other work ofwhatsoever kind or nature on the Pole, including without limitation installation work ("Work"), Permitter shall issue to Permittee a "Request for Work" which shatl include the estimated cost thereof. If Permittee desires to continue use of the Pole, Permittee shatl so indicate on the Request for Work and return it to Permitter. Upon receipt, either Permitter or Permittee (in Permitter's sole reasonable discretion) will make such replacement and perform such other Work, and Permitter or Permittee will make and will request other permi(ees, if any, of said existing facilities to make such arrangements or traDsfers of said existing facilities, as may be required, all at the sole expense of Permittee. If Permitter perfonns the work, Permittee, on receipt ofan invoice, will pay to Permitter and such other permittees theA charges for making replacements, rearrangements, iDstallations, and transfers and performing other reasonably necessary work. Perminer shall not be responsible to Permittee for any loss sustained by the failure of any other party to make such arrangements or transfers. Any new user, other than Permitter and cturent users of Permitter's 4 facilities will be required to reimburse Permittee for MakeReady costs that are created by permitting the new user access to facilities upon which Permittee has made attachments.
10. POLE REPLACEMENT / REARRANGEMENT / ABANDOIIMENT: If, in Permitter's sole reasonable judgment, Permittee's existing Equipment on a Pole interferes with or prevents the placing of any additional facilities thereon required by Permitter for its purposes, other than to provide a competitive communications service or by anyjoint owners' facilities on the Pole, and if said facilities could be placed on the Pole by removing Permittee's Equipment therefrom, or by rearratrging the existing facilities (excluding rearangement of Permittee's Equipment above) thereon, Permitter may notiry Permittee of the rearrangements of existing facilities or replacement and transfers of existing facilities required in order to continue the accommodation of Perrnittee's Equipment, together with an estimate of the cost of making any such changes; and, if Permittee desires to continue to maintain its Equipment on the Pole or replace the Pole, and so notifies Permitter, Perminer will make such Pole replacernent, ifrequired, and Permitter will make, and will request otherjoint owlers, ifany, ofsaid existing facilities to make such rearrangements or transfer of said existing facilities, all at the sole expense of Permittee, and Permittee, upon receipt of an invoice, will reimburse Permitter and such other joint owner(s) for the entire expense thereby incurred. Permitter shall not be responsible to Permittee for any loss sustained by Permittee for any reason or the failure ofany such otherjoint owner to make such rearrangements or transfers. If Permittee does not notify Pennitter, Permittee shall remove Permittee's Equipm€nt from the Pole within thirty (30) days ftom notification from Permitter. During any transfer of facilities berween or among Poles, Pernittee will continue to be responsible for the payment ofanachment fees. lf Permitter notifies Permiuee of its intent to abandon a Pole in writing, Permittee shall have ninety (90) days to remove its facilities. If, after the passage ofninety (90) days from written notice, Permittee's attachments have not been removed, Permittee shall be deemed to have accepted ownership of such Pole and agrees to indernnifo and hotd and harmless the District in connection with Permittee's continued use and sole ownership ofsuch Pole against any claim, demand, loss or damages. ll. ERXCTION OF POLE FACILITIES: If Permittee should require Equipment in a location upon any public thoroughfare or other public or private propeny, and Permitter does not have Poles so located as to fuIfill Pemrittee's requirements, Permittee shall make reasonable efforts, giving consideration to the cost and impact on timely service to Permittee's customers, to notify Permitter in advance of its need for such Poles in order that Permitter may determine whether il agrees to place Poles in that location. If Permitter agrees to erect Poles in such a location adequate to care for the service requirements ofPermittee, it shall so notify Permittee and thereupon Permitree shall make an application under this Agreement for permission to place is Equipment thereon. Upon receipt of said application and payment, Permitter shall proceed to erect said Poles. If Permitter does not agree to 5 install additional pole it is the Permittee's responsibility to install the pole to accommodate its equipment at Permittee's cost.
Permittee shall be deemed the owner ofthe pole.
12. POLE OWNERSHIP: Except in those circumstances where Permittee iDstalls its own pole to provide its own service needs as referenced in Section I I above, then no use, however extended, ofany said Poles under this Agreement shall create or vest in Permittee any ownership rights therein. This Agreement does not impose any obligation on Permitter to grant Permittee access to specific Poles. In the construction and maintenance of any of its contacts and other Work contemplated herein, Perminee agrees to conform to the requirements ofthe latest edition ofthe National Electrical Safety Code (NESC), General Orders No. 95 and 128 of the Public Utilities Commission of the State of Califomia and any supplements thereto and revisions thereof.
Notwithstanding the foregoing, Permittee shall not be required to reroactively comply with changes to the NESC or General Orders No. 95 and 128 unless explicitly requted.
13. ADDITIONALANCHORS:
l3.l In those cases where additional anchorage is necessary due to Equipment placed by Permittee, Permitter may elect to place, own, and maintain such anchors as are required to hold the srains of Permittee's Equipment upon said Poles, and Perminee upon receipt of an invoice will reimburse Permitter for all reasonable expenses thereby incurred. If Permitter elects not to place such anchors, Permittee shall, at its own sole risk and expense, place such anchors. The anchor ownership shall immediately vest in Permittee. l3.2ln general, in those cases where the anchorage requirements of Permittee and Permitter are coincident, the strains of Permittee's Equipment and Permitter's facilities on the Poles shall be held by the same anchors; however, in individual cases when in Permitter's sole reasonable judgment such procedure is desirabte, Permittee, at its own sole expense, shall provide, maintain, and repair if needed separate anchors to hold the strains of its Equipment upon the Poles and the ownership ofsuch anchors shall vest in Permitt€e. l3.3The Permittee's facility must not alter the vertical position ofpoles or change the sag characteristics ofPermitter's conductors. Permittee's proposed Attachment should be instalted with the prop€r t€nsion so that its final sag meets clearance requircments in relation to Permitter's and Permittee's facilities to meet GO 95, National Electrical Safety Code (NESC) and l2E of the Public Utilities Commissions of the State of Califomia. Permittee's cable facilities musl make provision to install another anchor rod at least six (6) feet fiom the Permittee's anchor rod.
The spacing (center-to-center) between adjacent guying attachments or between adjacent Permittee facilities and guying attachments should not be less than six (6) inches. 6 13.4In those cases where any existing anchors owned by Permittq are, in the sole reasonable judgment of Permitter, inadequate to hold Permittee's strains and separate anchon are not desired or if said anchors being used by Permittee should be, in the sole reasonable judgment of Perminer, inadequate to hold additionat strains of Permitter resulting from the placing of additional facilities on said Poles and said anchors would have been adequate to hold the additional strains if Permittee's strains were removed therefrom, Permitter shall cause the existing anchors to be replaced with adequate anchon at the sole risk and expense of Permittee, and Permittee, upon receipt of an invoice, will reimburse Permitter for the entire expense thereby incurred. Ownership of such anchors will remain vested in Permitter.
l3.5To the extent additional anchorage or guys result in excess capacity and Permitter desires to use some or all of this excess capacity, Permitter will reimburse Permittee for that portion of the expense incuned in placing the additional anchorage or guy, which are paid for by Permittee, result in excess capacity being used by Permitter.
14. GUYING: Permittee will provide, maintain, and repair, if needed, separate guying to hold the strain of its Equipment upotr the Poles. In no instance will joint guying be permitted. 15, RJGHT OF WAY: Permittee will obtain from public authorities and private o*,ners of real property any and all permits, licenses, or grants necessa4/ for the lawful exercise of the permission gmnted by this Agreem€nt or any Contact Permit, and Permittee shall submit to Permitter evidence of compliance with the foregoing requirements prior to Permitter granting permission for any installation ofEquipment on any pole.
16. POLE LOADING: Permitter shall provide all pole loading calculations as required by G.O. 95.
17. OVERLASHING: Each overlash must meet both sEength and clearance requirement ofG.O 95. Permittee cannot overtash additional cables to an already existing cable without frst providing notification in advance of such overlashing.
Overlashing will not be allowed without prior notice to Permifter, which notice shall be provided by submitting proper notification no less than fifteen (15) days prior to the date on which the Overlashing is scheduled to occur. Prior to any overlashing being made, a Pole Loading Analysis report must be conducted by the Permittee. Permitter reservcs the right to perform a Pole Loading Analysis of each Pole on the proposed overlashing route. A MakeReady apptication must be submitled with an accompanied Overlashing request. The Pelnittee may incur a Pole Loading Analysis Fee; Exhibit D Rates. Overlashed attachments on the same pole sha[[ not constitute a separate attachment for purposes of determining the Pole Attachment Rental Fee.
18. NOTICE OF EQUIPMENT REMOVAL:
18.lTo the extent permitted by law and upon being given at least ninety (90) days written notice by Permitter to do so or in cases of emergency less notice as the circumstances reasonably permit, Permittee shall remove said 7 Equipment from such Poles as Permitter shall designate in said notice, and, at the expiration ofthe time specified in said notice, all rights and privileges of Permittee hereunder in and to the Poles designated shall terminate. Any request by Permitter to removc Equipmetrt from Permitter's Poles shall be reasonable and shall not be made in an arbitrary marurer. Ifthe Equipment is not removed from the designated Poles within the time specified, Permitter shall have the right to do so at the sole cost ofPermittee, which hereby agrees to reimburse Permitter for tlre actual expense for such removal. If Permitter shall so terminate is permission hereunder as to a portion ooly of said Poles, it shall have the right at any time or from time to time thereafter to terminate its permission as to any portion or all of the remaining Poles.
l8.2Permitt€e may remove its Equipment from any Poles hereunder upon giving ten (10) days written notice to Permitter. Said notice shall be given by executing the "Notice of Contact Removal" form attached hereto as Exhibit'C" and sending the €xecuted notice to Permifter. Any of Permittee's Equipment removed by Permittee under this subsection shall remain the sole property of Permittee. lS.3Abandonment of Equipment, other than service drops (for which there shall be no presumption), shall be conclusively presumed if said Equipment is not used for any period of ninety (90) coDsecutive days; provided; however, a determination of abandonment shall not include periods of non-use resulting Aom construction or maintenance activities by Permittee. After the expiration of the said period, Permitter shall have the right to remove and retain possession of said Equipment, provided that at least ten (10) days prior to such removal, Permitter has mailed to Permittee written notice of its intention to remove said Equipment. Upon such removal by Perrnitter, any and all Permittee's rights in the removed Equipment shall terminate and shall vest absolutely in Permitter.
19. PAYMENTS: For the written consent provided for in paragraph one (l) of this Agreement and for the privilege ofplacing and maintaining said Equipment on said Poles:
l9.l Permittee shall pay Permitter the cost ofall work performed by Permitter pursuant to Requests for Work requested by Permittee, such as, but not limited to surveys, inspections, engineering, rearrangement, installations, and removals. All chalges shall be based upon Permitter's regular and customary methods for calculating costs charged to thtd parties in the amount set forth in the applicable rate fee and charges attached hereto to Exhibit "D". Such costs i[voiced to Permittee shall be paid in advance unless otherwise agreed to by Perminer. If Permittee cancels or withdraws a Request for Work or Contact Permit after Permitter has begun work under the 8 Request for Work or Contact Permit, Permitter shall be reimbursed for the expense of all work performed by Permitter associated with the Request for Work or Contact Permit. lg.2Permittee shall pay to Permitter in advance, annually, not later than the hrst quarter ofeach calendar year, the Pole Attachment fee for each of its Attachments to disrict Poles, at a rate established by Permitter's board of directors for the then curent calendar year (Exhibit "D") incorporated herein by this reference. Notwithstanding anghing to the contrary in this Agreement, Permittee shall not be requted to pay an annual pole attachment fee for risers, down guys, ground wires, bonds or pedestals, or any other Equipment that does not prevent another attacher from attaching to the Pole at the same vertical location. Armually on or before the 1st of December of each calendar year, the Parties, acting in cooperation, shall, subject to the provisions ofthis Section, tabulate the total number of Permittee's Attacbments in accordance with procedures set forth below. ln determining the number of Attacbments, it shall be presumed that any affxation on a horizontal cable or cable Pole occupies one foot of space. Where an Anachment occupies more than one foot of space, or where multiple attachments on a Pole are s€parated by more than one foot, the number of attachments shall be calculated based on the number of feet occupied. For the purpose of computing the total aflual rental fee due hereunder, the total fee shall be based upon the number of Attachments bitled from the most receot audit performed by IlD. As of the Elfective Date of this Agreement, the Parties agree that Permittee has 3l Attacbments on Permitter's poles. l9.3The Parties will utilize the results of the most recent audit performed and adjust the attachment accounts annually based on contact permits received.
19.4 Permittee shatl pay, on a pro-rata basis and in advance, to Permitter, amounts to be computed as of the lst of December of each calendar year during the existence of this Agreement in accordance with the following and the Fee Rate anached hereto as Exhibit "D" as Permitter may update such Fee Rate fiom time to time:
A x B = Total amount of annual payment.
A= Total number of Attachments as the date of computation.
B: The annual fee set forth for Attachments in the Fee Rate on a per foot ofusable space basis. l9.5The parties acknowledge that the number of Attachments reponed each year for billing purposes may not accurately reflect the number of actual Attachments, and therefore, this Agreement contains a periodic trueup/true-down payment in Section 2 t to compensate for such. For service drops only - Installations will be atlowed without prior approval providing the service drop is an extension ofa previouslyJicensed cable installation, not built in climbing spaces, and is reported to Permitte! at the time of iostallation, unless otherwise agreed. The 9 10
location of new service drop contacts must be reponed on a copy of Permitter's Attachment Application, and accompanied by a completed Make Ready Data Sheet.
20 Physical Inventory: At least once every frve (5) years IID shall conduct an inventory or audit of all Pole Attachments of atl entities having permitted rights to such including Permittee. All such entities haying permitted rights to Pole Attachments shall share ttre cost ofsuch inventory or audit based upon the percentage ofPole Attachments made by each such entity including Permittee.
20.1Upon completion ofsuch inventory or audit, IID shall provide the results ofsuch inventory or audit to each entity including Permittee. Permittee shall have thirty (30) days to review the results of such inventory or audit and deliver to IID any evidence, supported by documentation, that supports findiags that differ &om those of the inventory or audit. IID shall then have thity (30) days to review the evidence delivered by Permittee and, if in ageement with Permittee's evidence, adjust the findings of the inventory or audit accordingty. If IID disagrees with the evidence provided by P€rmitt€e, IID shall so notifu Permittee. Should Permittee then determine to challenge IID's decision regarding the results ofthe inventory or audit, Permittee's sole remedy shalt be through binding arbihation consistent with industry rules. Such demand for binding arbitration must be filed by Permittee with thirty (30) days after receiying ootice from IID of IID'S decision regarding such dispute. Each party to such arbitration shall bear its own costs and fees.
20.2To the extent that the inventory or audit includes an evaluation of the safety or quality ofPoles or Attachments, or collection ofother data or information requested by Permiftee, Permittee shall pay any resulting increased cost of the inventory or audit.
2l True Up/True Down: Following each physical inventory, the parties will calculate any true up/true down payment for the period between the just-completed inventory and the immediately prior inventory. For each year between said inventori€s, the parties will, calculate a "Reconciliation Subtotal," which shall be the amount actuatly billed and paid by the Permittee subtracted from the amount that would have been billed to the Permittee ifthe change in the number of Attachments had occurred evenly over the time between inventories. The sum ofthe Reconciliation Subtotals shall be the "Reconciliation Amount." The Reconciliation Amount shall be paid to either IID or the Permittee as determined.
Unless otherwise mutually agreed to by the parties, payment of the Reconciliation Amount shall be separate from the annual rental fee. Upon Agreement by the Parties regalding the actual physical inventory results, the new physical inventory will be used for the 1 st of January of the following year.
If the Equipment draws energy from Permitter, Permittee will also be required to pay the regular rate and any charges applicable to the consumption ofsuch energy at the small commercial rateThe above rates shatl apply to all existing uses and Attachments of Perminee as well as all future uses and Attachments.
Permitter may update the Fee Schedule from time to time to reflect its annual costs of ownership in accordance with Califomia Public Utiliti€s Code $$ 9510 et se4. The updated Fee Schedule shatl apply to all uses and Attachments under this Agreement as of the effective date of the updated Fee Schedule.
22 BILLING OF ANNUAL ATTACHMENT FEE: Pemrittee shall pay Permitter for Attachments within thiny (30) days of receipt of invoice for such Attachments. Nonpalment of any such amount when due shall constitute a default of this Agreement.
23 UNAUTHORIZED CONTACTS; AUDIT: Permiftee acknowledges that Attachm€nts made without ffst obtaining Permitter's written consent thereto where required by this Agreement (hereinafter called "Unauthorized Attachments") are prohibited. Permittee agrees that it will apply to Permitter for permission to maintain each and every "Unauthorized Anachmenf' and will pay retroactive Pole Attachment fees for such of three (3) years rent. The rental rate for determining the retroactive fee shall be the regular rental rate applicable to each year of the three (3) year period. Permitter may, in its sole discretion and at its expense, conduct audits from time to time to veriry the accuracy in the number and $?e ofPole Attachments. 24 DAMAGE TO FACILITIES: Permittee shall exercise all due care to avoid causing damage to the facilities of Perminer, other perminees, and joint owaers supponed by the Poles, and Permittee shall assume all responsibility for any and all loss from such damage. Permittee shall make an immediate report of the occurrence of any such damage to the owner of the damaged facilities and shall, upon receipt ofan invoice, reimburse said owner for the entire expense. 25 EMERGENCY CONDITIONS: Permittee shall ensure the availability of personnel on a 24-hour basis for response to emergency situations. Upoq notihcation by Permitter, these personnel shall respond in a timely and expeditious fashion and shall be prepared and qualified to make any repairs to Permittee's Equipment necessitated by the emergency. 26 EQUIPMENT INSPECTION: Permitter shall have the right, but not the obligation, to inspect each new installation of Permittee's Equipment on and in the vicinity of Poles within thirty (30) days of installation and to make periodic inspections at reasonable i-ntervals during the term hereof and to requte maintenance work by Permittee as necessary ro maintain compliance with the latest edition ofthe National Elecricat Safety Code (NESC) see note l, General Order 95 and 128. Permittee shall pay to Permitter upon receipt of an invoice Permitter's expense for making inspections of new installations, Permitter shall bear the cost of periodic inspections it performs. If in the course of such impection tID identifies an issue with Permittee's Attachment which could pose a health and safety hazard or is out of compliance with requisite standards, or which is irr violation of 11 this Agreement, then IID shall notif Permittee of such issue. In the event Permittee fails or refuses to ad&ess such issue within ninety (90) days after being notified, or less in a case ofan emergency, then IID may perform the work and charge Permittee for the cost thereof. Notwithstanding the foregoing, Permittee shall not be required to retroactively comply with changes to the NESC or General Orders No. 95 and 128 unless explicitly required by the same. 21 INDEMNIFICATION: The Panies shall defend, indemdfy and hold harmless each other and the other's directors, officers, agents, and employees against all claims, loss, damage, expense, and liability arising out of the Indemnifring Party's performance of this contract and caused by the negligence or misconduct, whether active or passive, of the IndemniSing Party, its agents and employees, and excepling only such loss, damage or liability as may be caused by the negligence or misconduct of the Indemnifi ed Party.
28 INST RANCE: Without limiting any of the other obligations or liabilities of Permitte€, Permiftee shall secure and maintain, at its own cost and erpeDse throughout the duration of this conEact, insuance coverage in accordance with requirements established in the Insuranc€ Requirements Form, which is attached and included as Exhibit "E' to this Agreement and by this reference is made a part hereof. Notwithstanding the foregoing, Permittee shall have the right to sellinsure the coverages required herein under terms satisfactory to IID.
29 SUSPENSION OF WORK: Permitter shall have the right to require Permittee to suspend immediately any work being performed or to be performed by Permittee hereunder whenever, in Permitter's sole reasonable opinion, such Work is being performed or is to be performed in a manner contrary to any of the provisions of this Agreement in an unsafe manner or in any manner which might cause injury to persons or damage to prop€rty. Permittee shall not resume any such work until Permitter has given Permittee approval to do so.
30 REMOVAL OF EQUIPMENT BY DEFAULT: If Perminee should fail to remove any of its Equipment &om any Pole when required within the time allowed for such removal under the terms of this agreement or should defaulr in the performance ofany other work which it is obligated to do under this Agreement, Permitter may elect to do such Work at Permittee's sole risk and expense upotr advance notice and thirty (30) days' [otice to cule, and Perminee, upon receipt of an invoice, shall reimburse Permitter for the entire expense thereby incuned. 3l DEFAULT TERMINATION: Upon any material default of Perminee, Permitter shall have the right to terminate this Agreement upon thirty (30) days' notice, provided Permittee does not cure the material default within said thirty (30) day period. 32 PAST DUE PAYLENTS: Any amount to be paid by Permittee to IID that is not paid within ten (10) days after written notice when due shall bear interest at the rate ofone (l) perceot per month on the unpaid balance until paid and ifnot paid 12 wirhin thiny (30) days following $ritten notice such will constitute a material default and be made subject to the provisions of Section 29.
33 TERMINATION OF AGREEMENT: Any termination of this Agreement shall not relieve either Permittee or Permitter ofany obligation, whether indemaity or otherwise, which has accrued prior to such terminalion or completion ofremoval ofPermittee's Equipment, whichever is later, or which arises out ofan occurrence happening prior thereto. 34 Exhibits: The following exhibits hereto are incorporated herein to this Agreement by this reference:
34.1 Exhibit A: IID MakeReady Application
34.2 Exhibit B: Notice of Contact (Contact Permit)
34 .3 Exhibit C : Notice of Contact Removal
34.4 Exhibit D: Rates and Charges
34.5 Exhibit E: Insurance Requirement Form
34.6 Exhibit F: Deadlines
The hformation contained in any such Exhibits may be added to, changed, or amended from time to time on the same terms and conditions as reflected in the Agreement subject to the mutual Ageement in writing by Permittee's designated representative and, in the case of the Perminer, the General Manager.
35 AMENDMENTS: This Agreement may be amended as required; however, no such amendment shall become effective unless and utrtil th€ amendment has been agreed to in writing by the parties hereto. 36 NOTICE: Wherever in this Agreement notice is provided or required to be given by either Party hereto to the other, such notice shall be in rriting and transmined by United Stares mail or by personal delivery to:
Permitter at: Imperial lrrigation District
ATTN: Geoftey P. Holbrook
P-O- Box 937
Imperial, CA 92251
Permittee at: City oflmperial
ATTN: Dennis H. Morita
420 S. Imperial Ave.
Imperial, CA 92251
With a copy of the default notice to:
'13
37 TERM: The Agreement shall have an initial term of five (5) years and shall automatically renew on a yearly basis thereafter. Either Party may terminate the Agreemenr at any time after the expiration of the initial five-year term upon one hundred eighty ( 180) days prior written notice.
PERMITTER: PERMITTEE:
IMPERIAL IRRIGATION DISTRJCT
Print Name: Print Name:
Sign:
Date:
Sign:
Date:
14 Exhibit A
IID \IAKERE.{DY APPLICATIO}'
IID rEnerg.vDept. Records Application #
To IID:
In accordance with the terms of the Agreement, dated , covering the use of IID poles located at County of . State of California, we hereby request permission to place and maintain cenain Equipment on _ poles and _ anchors, as more particularly described and delineated on the attached drawings. [n accordance with the prevailing Pole Attachment Agreement, all permits, licenses or grants ha!€ been obtained for the attachments covered by this permit.
Permittee:
Signed
Title:
Address
Dated
Date of Attachment
Permission is hereby granted by lID to the Permittee to place the above-described Equipment on the above identified poles, subject to the following:
1. The terms and conditions ofthe above- mentioned Agreement.
2. Administrative and inspection costs in the amount of: S_
3. Permittee makes changes or rearrangements at sole risk and expense.
Installation of said Equipment on said poles shall be complete within one ( I ) year from the date ofour Authorization to lnstalVRebuild Facilities. Permission hereby granted may be revoked ifthe Work has not been completed within the one ( l) year period.
To Permittee:
You are hereby authorized to make the above-mentioned changes and rearrangements on the above-identified poles, if any, at your expense upon receipt of payrnent for above charges. Please submit payment with copy of this application to address below.
Imperial Irrigation District
Approved by
Title:
Date:
To Permittee:
Bhj@
NOTICE OF CONTACT (CONTACT PER}IIT)
FROM: IID
ATTN: Geoffrey P. Holbrook
P.O. BOX 937
IMPERIAL, CA 9225I
NUMBER:
DATE:
Under and pursuant to the Agreement between the lmperial lrrigation District and dated-,permissionisherebygivenforfacilitycontactto[IDpolesand,/oranchorsaslisted below:
NO. OF POLES RATE TOTAL
NO. OF ANCHORS RATE TOTAL
TO:
DATE OF CONTACT:
POLE(S)
ANCHOR(S)
ORDER NO
MAPNO:
FORMAI- NOTICE MAILED
BY:
16 DATE
ErhiUU.l
NOTICE OF CONTACT RENIOVAL
FROM: IID
ATTN: Geoffrey P. Holbrook
P.O. BOX 937
IMPERIAL, CA 9225I
NTIMBER:
DATE:
Under and pusuant to the Agreement between the Imperial Irigation District and dated b"lr*
,
formal notice is hereby given for facilities removaVabandonment, as listed NO- OF POI-ES R-A.TE TOTAL
NO, OF ANCHORS R.ATE TOTAI
TO
DATE OF REMOVAI
POLE(S)
ANCHOR(S)
MAPNO
BY
17 DATE
I
ORDER NO:
FORMAL NOTICE MAILED:
Exhibit D
Pole Attachment Rates and Charges
Pole Attachment
(added [1 110512024), Resolution [No. 35-2024])
Description Amount UniUTime
Attachment of Equipment
to utility poles
Processing Fee
Unauthorized Attachment
Pole Loading Analysis
(wood poles)
Field lnspection Fee
Map per Copy
Mapping Hourly Rate
$21.96
$55.93
$300
$380
$100.77
$5
$120.00
Per foot of Aftachment per
pole per year
Per pole per application
A flat rate will be issued as
a penalty
Pole Load Analysis by llD
Engineering
Actual cost of llD Field
lnspection
Actual cost GIS Analyst
1B
Exhibit E
lnsurance Reouirements Form
T'I'PES OF COvERAGE NIINI}IUNI COVER,l.GE LI}IITS
Commercial General Liabili$ (CCL) 0ccurrence Aggreqate
Un-Modified ISO for CC00l l093.orothcr
acceptable to IID.
AdditionallnsuredEndorsement including
ongoing and producs/completed operations
Covemge Limits shallbe endorsed to be
dedicated to liabiliry arising under this
agreement.
Delete Raihoad Exclusionary Language
lncluding Contractual Liability
Bodily lnjury, Property
Damage, Contractual
Liability
$5M s5M
Busincss Automobile Liabilitl (B,{L) lndi\ idual Accident Covering claims arising from ownership,
operation, loading. unloading owned, hired.
leased. non-owned, and/or bonowed private
passenger and commercial vehicles.
Additional Insurcd (Coverage notd on
cmilicate)
Bodily lnjury. Propcrty
Damage
$5M 55M
Environmental Impairmcnt Liabilit! (ElL) / Contractor's Pollution Liabilitv (CPL)
Occurrcnce Aggregate
Covering claims arising fiom handling,
abatefi ent, and transpon of pollutants
including asbestos and lead paint.
Additional tnsured (Coverage notd on
certificate)
Bodily Injury, Property
Darnage
NA \.\
Aircraft Liabili6 (Air) Prr Scat 0ccurrence
Covering claims ftom passengers. llD and
other third parties.
Additional Insu.ed (Coveragc notcd on
certificate)
Bodily Injury, Property
Damage
Aircraft Capacity Pilot
Plus Maximum of 3
Passengers
Ajrcralt Capaciry" - Pilot
Plus 4 Passengers or Morc
N/A N/A
Profcssional Errors & Omissions Liabilily (E&O) Eirch ( lnim Aggrcgatc Covcring claims arising out ofContractor's
Scope of Ser,"'ices- No subcontrack)r
exclusion or subconhacto(s) must carry
equalinsurance.
Financial Loss. Personal
Injury. Bodily ln1ury,
PropenyDamage
NlA N,A
'19
Primary Coverage: Insurance required above shall be primary as respects: IID, its directors, officers, representatives, agents, employees, lessors, and/or any other person or entity for which IID has agreed in writing that its contractors or permittees shall include as an additional insured (collectively hereinafter referred to as the '?arties") and any other insurance effected or procured by any or all of the Panies shall be excess ofand shall oot conribute with the required insurance.
Additional Insureds Severability of Interests. Waiver of Sulrogatial]: These policies. with the exception of W.C., E.L., and E&O coverages. shall name the Panies as additional insureds as respecls work performed pursuant to or incidental to this Agreement (including coverage for ongoing and products,'completed operations hazards) except for active negligence of the Panies in public works construction conracts (Cal Ins Code $11580.04). ISO forms C.G. 2010 or C.G. 20 33(ongoing operations) and C.G. 2037 (products/completed operations). or other forms acceptable to IID, shall be used. CGL severability of interests (cross liability), and CGL, BAI. and W.C. waiver of subrogation clauses shall be included.
PuNuant to the terrns of this Agreement, insurance effected or procured by Permittee shall not reduce or limit Perminee's obligation to indemnifu and defend the Panies for claims made or suits brought which result from. or in connection with, the performance of this Agreement.
ProductsrCourpleted Ooerations: The coverages required herein. when written on an occurrence form. shall be maintained during the entire term of the Agreement. Coverages wfitten on a claims-made form, and E&O, EIL coverage shall be maintained during the entire term of the Agreement and funher until at least tkee (3) years following completion and acceptance of all Work under this Agreement. Additional insured endorsements providing products,'completed operations coverage shall continue to provide coverage through the erpiration of time within which a claim may be filed under all applicable larvs.
Insurer Securitv: lnsurers shall be rated A- /'IX or better by A.N{. Best. or shall be other['ise acceptable to IID. Insurers need not be admitted bv the State of Califomia.
N0TICES IID
P.O. BOX937
IMPERIAL. CA 9225 t
ATTENTION: Geoffrey P. Holbrook
20 Inswance Certiticates. Endorsements. Notice of Policv Chanse/Cancellation: Before commencing Work under this Agreement, Permittee's broker or agent shall provide copies of additional insured and waiver of subrogation endorsements, as well as deletion of railroad exclusionary language endorsement. and cefiificates of insurance verifying that at least the minimum insurance coverages required above are in effect. In the event of a loss or claim potentially arising out of Permittee's Scope of Services. Permittee shall promptly provide complete copies of its insurance policies upon written request by llD. Certificates must disclose ary self-insured retention of $250,000 or more. Certificates must specify whether the liability coverages are written on an occurrence form or a claims-made form- There shall be no change(s) to or cancellation(s) ofcoverage(s) resulting in the Permittee becoming non-compliant with the insurance cor.erage required herein this Agreement. In the event a change or cancellation will result in Permittee becoming non-compliant with the insurance corerage requircd herein. Permittee shall provide thifiy (30) days advance wrinen notice to IID of any such change or cancellation. Permittee's failure to provide such advance written notice shall be construed to be a material breach of this Agreement.
Exhibit F
Deadlines
l. Permitter sball respond to a MakeReady Applicatiotr forty-hve (45) days from the date of receipt of the application, or sixty (60) days if the lequest is to attach to over tbree hundred (300) poles. If the request is denied, Permitter shall provide in the response the reason for the denial and the remedy to gain access to the utility pole or support shuchrr€.
2. If a request to attach is accepted, Pemitter, within fourteen (14) days after acceptance of the request, shall provide a cost estimate, based on actual cost, for any necessary MakeReady work requted to accommodate the Attachment.
3. Permittee shall accept or reject the MakeReady cost estimatc within fouteen (14) days.
4. Within sixty (60) days of acceptance of the cost estimate, Permitter shall notify any existing thAd-party Anachers that MakeReady work for a new Attacher needs to be performed. Permittee shall have the responsibility to coordinate with thtd-party €xisting Attachers for MakeReady work to be completed. All panies shall complete all MakeReady work within one ( I ) year of the notice, even if the request involves attaching to over three hundred (300) poles.
21 DATE SUBMITTED
SI]BMITTED BY
I)ATE ACTION REQUIRED
02t25t2025
Human Resources
IMPERIAL CITY COUNCIL
AGENDA ITEM
Agenda Item No. c-3
SI'BJECT DISCUSSION/ACTION:
r Approval and adoption of the Public Hearing and Reporting on City of lmperial ' Vacancies, and Recruitment and Retention Efforts Policy in compliance with AB 2561 Local Public Employees: Vacant Positions.
DLPARTMI:N I INVOI.VED: Human Resources
I}ACKGROI ]N D/SUMMARY:
The City of lmperial is requesting the Council's consideration in the adoption of the Public Hearing and Reporting on City of lmperial Vacancies, and Recruitment and Retention Efforts Policy in compliance with AB 2561 Local Public Employees: Vacant Positions.
The purpose of this policy is to be compliant with with AB 2561 which requires agencies to present the status of vacancies, recruitment and retention efforts at a public hearing at least once per fiscal year.
FISCAL IMPACT: NOT TO EXCEED
There is no fiscal impact associated with this action
FINANCE
INITIALS
S'I'AFF RECOMMENDATION:
Recommendation to approve and adopt the Public Hearing and Reporting on City of lmperial Vacancies, and Recruitmenl and Relention Efforts Policy in compliance with AB 2561 Local Public Employees: Vacant Positions.
DI]PT INII'IAI S
MANAGER.S RECOMMENDATION: Approve Staff Recommendation
CITY
MANACER's
INII'IAI-S lw,t
MOI lON
SECONDED
AYES:
NAY ES:
ABSENT:
APPROVF-D
DISAPPROVED
() RIlJI]("I'ED
() DII]I:RREI)
REIERRID TO
03t05t2025
COI,INCIL ACTION (\)
PUBI,IC HEARINC REQI.]IRED O
RESOr-UTTON ( )
oRD|NANCE tsr READINC ( )
oRDINANCE 2tD READTNG ( )
CITY CLERK'S INITIALS O
!M(
Et;E
)
)
(
(
CITY OF IMPERIAL
C,lifomia PUBLIC HEARING AND REPORTING
ON CITY OF IMPERIAL
VACANCIES, AND RECRUITMENT AND RETENTION EFFORTS POLICY POLICY NAME:
Public Hearing and Reporting on City of
lmperial Vacancies, and Recruitment and
Retention Efforts Policy
AUTHORITY:
City of lmperial
APPLICATION:
City Council
City Management
Human Resources Staff
DATE APPROVED:
Pending CC Approval
DRAFT REVIEW Page 1 of 5 AB 256'l Local Public Employees Vacant Positions ('=tlt CITY OF IMPERIAL
PUBLIC HEARING AND REPORTING
ON CITY OF IMPERIAL
trliforni.
VACANCIES, AND RECRUITMENT AND RETENTION EFFORTS POLICY Pu rpose:
This policy establishes the framework and requirements for holding public hearings and reporting on the City of lmperial's workforce vacancies, recruitment, and retention efforts in compliance with Assembly Bill ('AB') 2561. (Gov. Code g 3502.3.) The purpose is to ensure transparency, accountability, and responsiveness to community needs regarding the City's staffing and employment practices.
This policy applies to the City of lmperial, City management, and the City Council Defi n itions:
Public Hearing: A formal meeting open to the public, where City representatives present information and accept public comments on specific topics, as law req u ires.
Vacancies: Unfilled positions within the City's workforce that require recruitment efforts to be adequately staffed.
Retention: Efforts to maintain a stable and satisfied workforce by addressing the factors that contribute to stability in the workforce.
Policy Statement:
ln accordance with AB 2561 (Gov. Code $ 3502.3), the City of lmperial is committed to holding a public hearing on vacancies at the City, the City's recruitment, and retention efforts, and any issues with the City's policies, procedures, and recruitment activities that may lead to obstacles in the hiring process.
Scope:
Recruitment: The process of attracting, screening, and selecting qualified candidates for employment with the City of lmperial.
The City will hold a public hearing at least once each fiscal year and provide reports on vacancies, recru itment, and retention efforts.
DRAFT REVIEW
6'"'il CITY OF IMPERIAL
PUBLIC HEARING AND REPORTING
ON CITY OF IMPERIAL
VACANCIES, AND RECRUITMENT AND RETENTION EFFORTS POLICY Policy Provisions:
1. Public Hearing Requirements
The City shall conduct public hearings at least on an annual basis (once each fiscal year) to present information on vacancies, recruitment and retention efforts and issues with the policies, procedures, and recruitment activities that may lead to obstacles in the hiring process.
Public hearings shall be announced in advance and provide an opportunity for members of the public to make comments.
Recognized employee organizations shall have the right to present information, concerns, and recommendations at the public hearing.
Separate public hearings may be scheduled to address individual bargaining units or bargaining unit groupings.
2. Reporting Requirements
The City shall present information on the following at the public hearing 1 . The status of vacancies at the City of lmperial
2. lnformation on the City's recruitment and retention efforts
3. ldentification of any obstacles in the City's policies, procedures, and recruitment activities that may create challenges in the hiring processlf the City prepares a report that includes the information described above, the City may elect to make the report available to the public via the City of lmperial's website or in print form prior to each public hearing.
3. Special Reporting Requirements for High Vacancy Rates lf the number of job vacancies within a single bargaining unit meets or exceeds 20% of the total number of authorized fulltime positions, the City shall, upon request of
Cilv ol
The City Council shall ensure that each public hearing is adequately documented, with minutes and recordings made publicly available within 30 days of the hearing.
Crlifornia
DRAFT REVIEW
CITY OF IMPERIAL
PUBLIC HEARING AND REPORTING
ON CITY OF IMPERIAL
VACANCIES, AND RECRUITMENT AND RETENTION EFFORTS POLICY the recognized employee organization, include the following information during the public hearing:
2. The total number of applicants for vacant positions within the bargaining unit.
4. Opportunities to improve compensation and other working conditions.
4. Responsibilities
City Council: The City Council ls responsible for overseeing compliance with this policy and ensuring public hearings and reports meet the requirements outlined in AB 2561.
City Management: City management shall coordinate with the Human Resources department to gather necessary data and ensure accurate reporting.
Human Resources Department: The Human Resources Department is responsible for compiling vacancy, recruitment, and retention data, and preparing reports in collaboration with City management.
The City Council shall review the effectiveness of this policy on an annual basis and make revisions as necessary to ensure ongoing compliance with AB 2561 and alignment with best practices in public transparency.
The City will maintain records of all public hearings, reports, and related documents for a minimum of five years in compliance with public records requirements. flEr!
DRAFT REVIEW Page 4 of 5 A82561 Local Public Employees Vacant Positions oty d
1 . The total number of job vacancies within the bargaining unit.
3. The average number of days to complete the hiring process from when a position is posted.
5. Monitoring and Review
6. Compliance and Enforcement
Ciy ol
CITY OF IMPERIAL
California PUBLIC HEARING AND REPORTING
ON CITY OF IMPERIAL
VACANCIES, AND RECRUITMENT AND RETENTION EFFORTS POLICY Approval and Revision History:
Approved: [Date of Approval]
Revised: NA
Appendices (if applicable):
1. AB 2561 Text.
DRAFT REVIEW Page 5 of5 AB 2561 Local Public Employees Vacant Positions '11116124.4:OO PM BillText - AB-2561 Local public employees: vacant posiiions A a/6",*. \lltclD/ / tr.crsreu vE INFoRMATIoN Home Bill lnformation California Law Publications Other Resources My Subscriptions My Favorites AB-2561 Local public employees: vacant positions. (2023-202.1) SHARE TTIIS: flx Date Published: o9l23l2024 o9:oo PM
Assembly Bill No. 2561
CHAPTER 409
t Approved by Governor September 22,2024. Filed with Secretary of State September 22, 2024. )
LEGISLATIVE COUNSEL'S DIGEST
AB 2561, McKinnor. Local public employees: vacant positions Existing law, the Meyers-Milias-Brown Act (act), authorizes local public employees, as defined, to form, join. and participate in the activities of employee organizations of their own choosing for the purpose of representation on matters of labor relations. The act requires the governing body of a public agency to meet and confer in good faith regarding wages, hours, and other terms and conditions of employment with representatives of recognized employee organizations and to consider fully presentations that are made by the employee organization on behalf of its members before arriving at a determination of policy or cou.se of action.
This bill would, as specjfied, require a public agency to present the status of vacancies and recruitment and retention efforts at a public hearing at least once per fiscal year, and would entitle the recognized employee organization to present at the hearing. If the number of job vacancjes within a single bargainang unit meets or exceeds 20olo of the total number of authorized full-time positions, the bill would require the pubiic agency, upon request of the recognized employee organization, to include specified information during the public hearing. By imposing new duties on local public agencies, the bill would impose a state-mandated local program. The bill would also include related legislative findings.
The California Constitution requires local agencies, for the purpose of ensuring public access to the meetings of public bodies and the writings of publac officials and agencies, to comply with a statutory enactment that amends or enacts laws relating to public records or open meetings and contains findings demonstrating that the enactment furthers the constitutional requirements relating to this purpose.
This bill would make legislative findings to that effect The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. . This bill would provide that no reimbursement shall be made pursuant to these statutory provisions for costs mandated by the state pursuant to this act, but would recognize that a local agency or school district may pursue any available remedies to seek reimbursement for these costs. vote: majority Appropriation: no Fiscal Committee: yes Local Program: yes https:/leginio.legislalure.ca.govfacesibillNavClient.xhtml?bilLid=202320240482561 113 An act to add Section 3502.3 to the Government Code, relating to public employment. 11116124, 4:00 PM Erll Text - A8-256'l Local public employeesi vacanl positions.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS SECTION l. The Legislature finds and declares as follows (a) Job vacancies in local government are a widespread and significant problem for the public sector affecting occupations across wage levels and educational requirements. (b) High job vacancies impact public service delivery and the workers who are forced to handle heavier workloads, with understaffing leading to burnout and increased turnover that further exacerbate staffing challenges.
(c) There is a statewide interest in ensuring that public agency operations are approp.iately staffed and that high vacancy rates do not undermine public employee labor relations.
SEC.2. Section 3502.3 is added to the Government code, to read:
3502.3. (a) (1) A public agency shall present the status of vacancies and recruitment and retentaon efforts dunng a public hearing before the governing board at least once per fiscal year. (2) If the governing board will be adopting an annual or multiyear budget during the fiscal year, the presentation shall be made prior to the adoption of the final budget. (3) Durang the hearing, the public agency shall identiry any necessary changes to policies, procedures, and recruitment activities that may lead to obstacles in the hiring process. (b) The recognized employee organization for a bargaining unit shall be entitled to make a presentation at the public hearing at which the public agency presents the status of vacancies and recruitment and retention efforts for positions within that bargaining unit.
(c) If the number of job vacancies within a single bargaining unit meets or exceeds 20 percent of the total number of authorized full-time positions, the public agency shall, upon request of the recoqnized employee organization, include all of the following information during the public hea ng:
(1) The total numberofjob vacancies within the bargaining unit. (2) The total number of applicants for vacant positions within the bargaining unit. (3) The average number of days to complete the hiring process from when a position is posted. (4) Opportunities to improve compensation and other workang conditions. (d) This section shall not prevent the governing board from holdang additional public hearings about vacancies. (e) The provisions of this section are severdble. If any provision of this section or its application is held anvalid, the invalidity shall not affect other provisions or applications that can be given effect without the invalid provisron or application.
(f) For purposes of this section, "recognized employee organization" has the same meaning as defined in subdivision (a) of Section 3501.
SEC. 3. The Legislature finds and declares that Section 2 of this act, which adds Section 3502.3 to the Government Code, furthers, within the meanang of paragraph (7) of subdivision (b) of Section 3 of Article I of the California Constitution, the purposes of that constitutional section as it relates to the right of public access to the meetings of local public bodies or the writings of local public officials and local agencies. Pursuant to paragraph (7) of subdivision (b) of Section 3 of Article I of the California Constitution, the Legislature makes the following findings:
It is in the public interest, and it furthers the purposes of paragraph (7) of subdivision (b) of section (3) of Article I of the California Constitution, to ensure that information conceming public agency employment is available to the public.
SEC.4, No reimbursement shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code for costs mandated by the state pursuant to thrs act. It is recognized, ho\4ever, that a local agency or school district may pursue any remedaes to obtain reimburcement available to it under Part 7 (clmmencing with Section 17500) and any other law
httpst//leginfo.leoislature.ca.govfaces/billNavclient.xhtml?bilLid=202320240A82561