Imperial City Council
August 20, 2025

City of Imperial Council Agenda
August 20, 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
August 20, 2025
Closed Session at 06:00 pm
Open Session at 07:00 pm
The City Council meetings are live-streamed on the City’s Facebook page at www.facebook.com/cityofimperial. By remaining in the room, you are giving permission to be recorded.

Public Comments: Members of the public who wish to speak are encouraged to fill out a Speaker Slip and submit it to the City Clerk before the start of the meeting. Public comments are limited to 3 minutes.

Comments may also be submitted by email to [email protected] no later than 5:00 p.m., the day of the meeting.

Americans with Disabilities Act: Requests for special assistance to participate in the meeting, please contact the City Clerk’s Office by calling (760) 355-5303 or emailing [email protected].

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].

All documents with executive summaries and staff recommendations for open session action items are available on the City’s website 72 hours before the meeting www.https://cityofimperial.org/cc-agendaarchive. Supplemental writings distributed to the City Council within 72 hours of the meeting will also be posted online. Written materials shared during the meeting will be available there if prepared by the City or afterward if prepared by others. These materials can be obtained from the City Clerk’s Office. 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. 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 of Imperial Council Agenda
August 20, 2025

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.

CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION
Significant exposure to litigation - G.C §54956.9 (d)(2) Number of Cases: 1
EXISTING LITIGATION G.C §54959.9(d)(1)
City of Imperial vs. PCG Mayfield, LP, Imperial County Superior Court Case No. ECU000568 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: 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. Certificate of Recognition for Noah Larios.

A-2. Voter’s Choice Act presentation by the Imperial County Registrar of Voters.

A-3. GIS projects report by Ramiro Ramos, GIS Project Manager.

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.

City of Imperial Council Agenda
August 20, 2025
B-1. Approval of Warrants Report.

B-2. Approval of City Council Regular Meeting minutes for August 6, 2025.

B-3. Approve Support Letter regarding Investments in Climate Safe Infrastructure.

C. ACTION ITEMS (DISCUSSION/ACTION):

C-1. Designation of a voting delegate and up to two alternates for the League of CA Cities Annual Conference and Expo, October 8-10, 2025.

Presenter: Dennis H. Morita, City Manager
Recommendation: Appoint a voting delegate and two alternates for the League of CA Cities Annual Conference and General Assembly on October 8-10, 2025.

C-2. Accept the CA Irving Paving Project as complete and authorize staff to record the Notice of Completion.

Presenter: Tony Lopez, Parks & Recreation Director
Recommendation: Accept the CA Irving Paving Project as complete and authorize staff to record the Notice of Completion and release payment of 5% retention.

C-3. Adopt Resolution No. 2025-45, approving the 2025 Service Area Plan as recommended by the Planning Commission.

Presenter: Yvonne Cordero, Planner
Recommendation: Adopt Resolution No. 2025-45, A RESOLUTION APPROVING THE 2025

SERVICE AREA PLAN PREPARED FOR THE IMPERIAL COUNTY LOCAL AGENCY FORMATION COMMISSION (LAFCO).

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, September 3, 2025.
b-l

CIIY OF IMPERIAT
Check Register Report
BANK: US BANK
Daie:

Time:

Page:
c8t13tN25
428pn
1 Check
Number
Check Status
Date
Void/Stop Reconcile Vendor
Date Date Number Vendor Name Check Oescription Amount
US BANK ChecKs
126773
126774
126775
126776
126777
07i30r25
07t30ns
07BOns
07t30ns
07/30r25
Printed
Reconclled
Reconciled
Reconciled
Reconciled
0w04r25
0w04r25
08/0525
08/05n5
8105
5956
1552
134S
2782
8/325 . €Y825 TRI-STATE SEMINAR
,I PNG.gWF.DJHM 83692
8/4/25 ,€Y8/25 TRI-STATE SEMINAR
stN052662 83695
1044724-10001 AUG 2025 83694
126778
126779
12674O
1 742
126783
07130t25
07t30ns
07t30D5
07t31D5
07t31D5
Reconciled
Printed
Reconciled
Reconciled
Reconciled
ou04t25
08/0525
08/12/25
8772
8772
7623
5956
4400

ADAM CARPENTER

AMAZON CAPITAL SERVICES

FERNANOO VIESCA

HDL COREN & CONE

PRINCIPAL LIFE INSURANCE
COMP

PYRAI'IO CONSTRUCTION &

PYRAMID CONSTRUCTION &

STERICYCLE, INC,

AMAZON CAPITAL SERVICES

BABCOCK LABORATORIES,
INC,

BRENNIAG
BURKE, WlLLIAMS &
SORENSEN. LL

CORE & MAIN LP

LEE TIRE CO

MALLORY SAFETY AND

SUPPLY LLC

SEAL MASTER OF

SOUTHERN

SIERRA MATERIAL TESTING

VISION TRAFFIC CONTROL
tNc.

WAXIE SANITARY SUPPLY

WEBBAND ASSOCIATES

ACADEMIAWARDS &

TROPHIES

AIDEE GUERRERO

ALLIED WASTE

AMAZON CAPITAL SERVICES

ANDREAALEXANDRA GOMEZ

AQUA METRIC

ARACELI VEGA ESPINOZA

ARIANNAWLLIAMS

ASTRID MADRIGAL

AT&I LONG DISTANCE

AT&T MOBILITY

AUTOZONE INC
BABCOCK LABORATORIES.
rNc.

BLUETARP FINANCIAL. INC,

BOOT BARN HOLDINGS
BRAWLEY ANALYTICAL, INC.

CALIFORNIAJPIA

CALIFORNIA STATE

DISBURSEMENT

CLAIREMONT EOUIPMENT

COAST RECREATION INC,
CODE EXXPERTS. LLC

CORE & MAIN LP
DELL MARKETING L.P

DLI SOLUTIONS, LLC

EL CENTRO MOTORS

ELIZABETH OLMEDO

EUNICE RAY

FILTER SERVICE & SUPPLY

FORENSIC DRUGTESTING

SERVICES

FRANCHISE TAX BOARD
4679 84040
25209R 84045
8011397848 83696
1C37,T6KT-\M,Y 83585
cF50180-8203 84198
115,868.81

6.098.36
'181.78

3.346 86

1.293 18
473 00

89.36 387.00
1,875.00

6.324.48
126789 07/3125 Reconciled
0ao4D5
08/06/25 3975
12678,4
126785
07/3125 Reconciled
07/31/25 Reconciled
08/06/25
08/05/25
674
6286
126786
126787
12678a
07/31/25 Reconciled
07/3125 Reconciled
07/3'1/25 Reconciled
o8l11l2s
08t05125
0€v0525
514
1996
260
8Pt524462 84451
347245 84401
x2592U 84466
405869 84193
6209958 84471
6,743.99
125.00

16.49 126790
126791
07/31/25 Reconciled
07131/25 Reconciled
08t04t25
08t05/25
4569
8626
126792
126793
126941
07/31i25 Reconciled
07/3'125 Reconciled
0&0725 Printed
08/0525
08/0525
1715
1568
735
2288 8,4194
907 84197
12,380.00
10,'154.68
43246275 44459
ARtV0008953 84458
8576 84551
58 46

1.S62.00
142.89

1.500.00
180,260.93
3,932.51
140 30
23,459.94

1.s00.00
1,500.00
173 U
1,958.25

5.129 17

28.21 379.05
126942
126943
126946
126947
126948
126949
126950
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126952
126953
r 26954
126955
08/07r25
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Prinled
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Bri9
195
5956
an8
656
8608
8780
8785
1851
8279
5994
,1400
7158
7808
8296
455
3029
4920
6222
51,1
1056
4063
207
8781
8r/3
1,t80
5134
86823 84463 7U 14
7'14.15
2,192.79
950.00
344.41
1,294.83
s,027.33
659.04

20.00 9.00
441.m
188.95
ScHoLARSHTP 6/9{/1 5t25 843A2
0467 -001752542 84493
lLOM-4SOM-PN7P 84284
9723-0420/2616 SAND STONE
rNV0109151 84461
ScHoLARSHtP 6/9-8/15/25 84381
ScHoLARSH lP 6/9-8/1 5i25 84380
9988-31 08/498 TRESHI LL #220
760-355,1158 8/125
2733598r729X08042025
04187943253 84500
cG50922-8203 84491
RA33760-01 84496
16817 84048
2025-0014 U2A5
x422177 84495
10a293A2500 A4272
s1705330 84265
5237952 RETSSUE 83742
OVERCHARGE REFUND 84555
9825-0254/676 LAS DUNAS
89340 84501
2025-2616 84406
126957
126958
126959
126960
126961
08t07 n5
08t07 t25
0w07 t25
08t07 t25
0u07 t25
Printed
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08107 t25
08to7125
08/0725
08/07r25
08/07D5
08107125
0u07r25
0uo7n5
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0u07 t2s
08to7n5
190564 84288
't79899 V FIERRO 84127
001307 8.4476
POLLU-00029 83697
atu25
611.50
638.09
1418.50
4,182 00
1 .617 20
126974 08/0725 Printed 314 atal25 733 62
10,623.46
1,15't.50
126962
126963
126964
126965
126966
126967
126968
126970
126971
126972
126973

CTYOF MPER AL
Check Register Report
BANK: US BANK
Date:

T mel
Page:
08t131N25
428 9n
2 Check
Number
Check
Date
Slalus Void/Stop Reconcile Vendor
Oate Date Number Vendor Name Check Description Amounl
US BANK Checks
126975
126976
126977
08/0725 Printed
0&0725 Printed
0&0725 Printed
126S90
126991
126e92
126993
0eJ0725 Printed
0&0725 Printed
0&0725 Printed
0&0725 Printed
7768
8d44
8783
642
GILBERT VILLARREAL 9925{331/647 LAS DUNAS
GOGOV rNC 2$.496 84290
GREENRUBBER.KENNEDY I.10784684484
AG
HEALTH AND HUMAN EO35O3O6 84407

RESOURCE
HOME DEPOT CREOTT 9904747 84286

SERVICES
IMPERIAL COUNTY FIRE JULY 2025 84210
DEPT.

IMPERIAL COUNTY PUELIC 2il25 U1B4
HEALTH
IMPERIAL IRRIGATION AUGUST 1, 2025

DISTRICT
IMPERIAL POLICE OFFICERS 8/€Y25
ASSN,
IMPERIAL PRINTERS 2'20&t 84318
IMPERIALTRUSS & LUMBER C24754 U477
co.

IMPERIALVALLEY OESERT MUSEUM DAY AT LIBRARY 7125125
MUSEUM 83923
IMPERIALVALLEY 4788 84408

OCCUPATIONAL M
TMPERIAI-VALLEY TRUCK & 02?52417 e4187
AUTO
lV UNIVERSALAUTO GTASS 6963 8,1561
JESSICAHURTADO AIU25
JON DAV|S 9925-0321/625 DUNAS
JORDAN CENTRAL 525899 84489
IMPLEMENT CO.

JUAN GARCIA 9825{2251673 HORIZONTE
K-C WELDING & RENTALS, H10238 G, CARDENAS CORONEL
tNc. 84107
KIMBALL MIDWEST 103606422 84511
LA BRUCHERIE IRRIGATION 307922C 84559
SUPPLY
LABOR COMPLIANCE 2978 8,(068

CONSULTANTS
LEE T|RE CO. 406190 84562
LEONARDO PINEOA 9978.3054/498 TRESHILL *245
LETICIA DEL CAMPO 9988'3106/438 TRESHILL *140
LINCOLN LIFE 818125
MANUELANGULO 99244060/916 FIELDBROOK
MICHELLE HERRERO AUGUST 5, 2025 84383
MrsstoNSouARE - 304257 8tU25
MYTRINH VAN 9925{4'141623 LAS VILLAS
NAPAAUTO PARTS 568352 84475
NC CHILD SUPPORT 81W25

CENTRALIZED
NICHOLAS SANCHEZ JR 9983{235/316 S H
NICKI-AUS ENGINEERING INC [email protected] &4507
NTU TECHNOLOGIES, INC. 132648/.fi4
o'RE|LLY 2*7-1527208/483
oNE SOURCE OISTRTBUTORS 5007981540.003 84488
ONLINE SOLUTIONS LLC 6191 84291
OSCAR LOPEZ 99S8.0702/450 WALL REISSUEO
PET \MSTE ELIMINATOR 43442946 84560
PITNEY BOWES BANK INS 212571A3 AI1I25 43699
OUICK OUACK CAR WASH ARB23O287 84600
RAFAEL ESTRAOA SCHOLARSHIP 6/9€/15125 U379
REGENTS OF UNIVERSITY OF IN00359696 84213
RETURN TO V1/ORK 2U37 U4O5

PARTNERS INC
478?
7579
7720

28.89 4,596.00

6.53 126978 0&0725 Printed
126980 08/07/25 Printed
126981 0&0725 Printed
126982 08/07/25 Printed
126983 08/0725 Printed
a224
20s6
120
4637
028
102
221
3187
8788
2099
6447
868
2901
16/.7
144 44
424 43

55.522.29
520.00
57,341.15
1 167 50
126S84
126986
0&07,25 Printed
0&0725 Printed
96 98

1.088.14
126987 08/0725 Printed
126988 08/07/25 Printed
126S89 08i/0725 Printed
2s0.00
180 00

65.73 618.87
394.62
150.98
984.31
126994
126995
126996
126997
08/07/25 Printed
0tY07/25 Printed
1,151.03
796.95
126998 0&0725 Pranted 5230 6.800.00
1,676 15
175.37

67.93 742.@

26.21 500.00
526.40

21.41 617.S3
28{.00
126999
12700o
127001
127002
127003
1270c/
127005
1270c6
127008
12700,o
0u07 t25
0u07 t25
0go7n5
0w07 D5
0w07 t25
0uo7n5
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08t07r25
08107r25
0w07D5
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0uo7n5
08to7 t25
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0u07D5
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08107r25
o8t07 t25
0go7n5
08/07n5
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0ao7P5
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Printed
Printed
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1996
8786
6711
101
a7u
8789
1190
8775
866S
8633
8774
8n7
2510
4481
079
7253
8715
4$2
084
8516
8782
259
3843
176.90

3.000.00
12,1 .24
7 t7 .07
810.26
12,600.00
140.S6
E09.33
400.00
208.89
1,500.00
658.37
1,591.00
126979 08/07/25 Prinled
0&0725 Printed
0€V0725 Printed
167.81
1,508.50
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
127010
127011
127012
127013
127014
127015
127016
127017
127014
127019
127020
127021
1270U
CITY 0F lli/PERIAL
Check Register Report

BANK US BANK
0atel
Time
Pagei
08i 13/2025
428pm
3 Check
Number
Check Status
Date
Void/Stop Reconcile Vendor
Date Date Number Vendor Name Check Descriptjon
US BANK Checks
127023
127024
127025
08/0725 Printed
0&0725 Printed
08Y0725 Printed
127027
127028
127029
127030
127031
127032
127044
127045
0€Y0725 Reconciled
08/0725 Printed
08/0825 5837
275
2008
8150
611
7695
0N07 n5
oa07 n5
08J07 25
08107 r25
08107125
08107t25
Printed
Printed
Prinled
Ponled
Prinled
Printed
957
979
5706
5257
2365
3570
08/07125 Printed
08/07,25 Printed
08/0725 Printed
0&0725 Printed
0&1325 Printed
0&1325 Printed
08/1325 Printed
5956
2191
6250
RTNGCENTRAL tNC CO_O01174757 8/274
RSD 336329-00 84499
SAVANNAH ROSE 412 OEPOSIT DEC EVENI84558

CARRIAGES
SAVANNAH ROSE 414 DEPOSIT MARCH EVENT 84558

CARRIAGES
sc FUELS lN-0000173649 84509
SELLERS PETROLEUM C145924
SHI INTERNATIONAL CORP 8'20087172 U275
SKM ENGINEERING LLC 30818 84506
SPARKLETTS 21671719071925
SWANK MOTION PICTURES, 4O2O87O 84046
rNc
U,S, BANK STAPLES 06/27125 83311
UNDERGROUNDSERVICE 2'26023283698

ALERT OF
UNIIEDPARCELSERVICE YOO924295AI1P5
VENCER PUBLICAFFAIRS & 314 84211
VERIZON WRELESS 6119214148
WNNCOMTECHNOLOGIES 9000565683790
CORP
AMAZON CAPITAL SERVICES 1339-PG976LFX 83910
EMBER HALLER REIMA- AMMON CHARGE 84361
ENVIRONMENTAL t TATER ,t {89R 84539

SOLUTIONS,
HERRERA & ASSOCIATES 1312 JUNE 84602
KTMBALL MrD\ iEST 103401941 84510
LAW OFFICE OF KATHERINE JUNE 2025 84209
TURNER
NOBEL SYSTEMS, INC, 16159 84293
o'RE|LLY 2687-150607 84165
RAMTECH ENTERPRISES LTD 5942€468 84508
ROVE ENGINEERING iNC 7110UON
ROVE ENGINEERING INC 7130 84076
ROVE ENGINEERING INC 7131er'.074
ROVE ENGINEERING INC 7132 UO75
SKM ENGINEERING LLC 3041.T 84505
SUN DATASUPPLY INV0295363 84367
USABLUEBOOK INVOO6625O7 84527
ADVANCED AIR & VACUUI\/I 137380895 84513
ALEAH ARELLANO AQUAAEROBICS JUN-AUG 2025 84563
ALLUCNT INSURANCE 3206889 84610

SERVICES
AMAZON CAPITAL SERVICES 16P93QLF-7XRC 84355
ANA DURAN 9817-0087/2334 JILLIAN
AT & T 23€,43121
BABCOCK LABORATORIES. CH50112+203 84516
tNc.

BLUETARP FINANCIAL. INC. 17 47 U52O
BRENNTAG BPI539O93 84526
CHRISPIN DELGADO 9971.0060/612 S D
COMPUTERSHARE MAYFIELDOT 9/1/25 8460S

CORPORATE
COMPUTERSHARE II\4PE715STRA 9/1/25 84609
CORPORATE COMPUTERSHARE IMPESAW16ST 9/1/25 84609

CORPORATE
COMPUTERSHARE IMPETI5SPRING 9/1/25 84609

CORPORATE
COMPUTERSI.]ARE IMPEMON1O16ST 91/25 84609

CORPORATE
3786
3526
8776

1.35S.57
105.98
350 00
127026 08107n5 Ptinled
127051
127052
127053
127058
127059
127060
127061
127062
127063
12706/
127065
1270e6
127068
127069
127070
127071
o8t13t25
08t13t25
08/1325
0u13t25
0u13125
ou13125
08t13125
0u13125
08t13t25
0u13125
0u13125
08/13t25
08/13125
Printed
Printed
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Printed
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Printed
Printed
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Printed
Printed
Printed
Printed
350.00
1,397.39

17.7U.79
38 23
3,197 50

63.86 550.00
310 823.88
240 374.51
314,361 25
33 273.42
278.22
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2.000 00
643 98
2,419.51
923.95

51.49 56,007 75
54,870.00

96.07 72.000.00

3.527.76
708.68
4,479.79

22.i22.75
[email protected]
373,203.51
736,508.40
2942.50
264.26
7,571.90

1.230.00
687.10
330.00
1,106.56

82.26 450.26
687.m
113.64
3,032.94
135.74
128.421.N
a776
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127055
127057
08/1325 Printed
0&1325 Printed
0&1325 Printed
8399
2901
7687
3080
4441
3701
7343
73r'.3
7y3
7?/.3
5257
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1100
8793
8498
2880
127072
127073
127074
127075
08/13/25 Prinled
08l/1325 Prinled
08/13125 Printed
08/13125 Printed
127076
127077
127078
127079
08/1325 Printed
0&1325 Printed
0&1325 Printed
08Y13/25 Printed
7158
674
7727
1132
127080 08/13125 Printed
127081 0w13125 Ptir.led
1270a2 08t13125 Pinted
1132
1132
1132
127083 08/13/25 Printed 1132 357,171.35
127046
127U7
127044
127049
5956
8794
1066
4400

CIIY OF IMPERIAL
Check Register Report
BANK: US BANK
Date:

Time:

Page:
08t131n25
4:28 pm
4 Check
Number
Void/Stop Reconcile Vendor
Date Date Number Vendor Name Check Description Amount
US BANK ChecKs
1270U 08h3n5 Pti^led
127045
127086
127087
0&1325 Printed
0&13125 Printed
0&13125 Printed

COMPUTERSHARE

CORPORATE
COSTCO \^/TIOLESALE

CSULB FOUNDATION

DARIO SALAZAR
47214 8/,297
J. SCHAFFER C45-940 84321
REIMBURSEMENT+SGSD1O1227
84313
10829748198 84296
9295325 84533
575205A-080525 84605
777.23
325.00

80.00 1132
019
\4PE71 sBRATTON 9/1/25 84609 319.342.88
127088
127089
127090
127092
127093
0&13/25 Printed
0&13/25 Printed
4229
8601
0&13/25 Printed
0&1325 Printed
0&1325 Printed
1056
6426
8064
DELL MARKETING L.P

EFR ENVIRONMENTAL

ENTERPRISE FLEET

MANAGEMENT,

FERGUSON ENTERPRISES,
LLC

GRAINGER

GUARDIAN ALLIANCE

TECHNOLOGIES

HUMANE SOCIETY OF
Ii,IPERIAL
IMPERIAL BRATTON. LP

IMPERIAL IRRIGATION

DISTRICT
IMPERIAL LANDFILL. 4136
II\TPERIAL PRINTERS

IMPERIAL TRUSS & LUMEER
co.

IMPERIAL VALLEY PAINT
CENTER
INFO SEND INCINGRAM LIBRARY SERVICES

JOSE ESPINOZA

JUPITER VENTURES I, LP
4,718.17
3,633.10
13,478.00
127091 0€v1325 Printed 5599345 84538
JULY 2025 84316
403628B 84567
326.74
6301
426r'
4271
1336
221
3187
350
710
8490
5033
6472
8795
3245
70 00

3.678.34
871.27
236.08
440 18
992 U
365 25
2,002 50
840.45
360.81

3.575.00

97.32 1,184.00
9569824239 84518
29774 8/314
127094 08113125 Pti^ted
127095
127096
08/1325 Printed
0&1325 Printed
127097
12709/}
127099
0&1325 Printed
0&1325 Printed
0€Y1325 Printed
6TH CFD DlsB PYMT- BRATTON 8,1604
3139598 8/11/25

40.000.00

7.870.00
4136-000022542 Sludge 7 117 -31 8/514
2t2045 84566
877900 84525
3522.07
420.23
217 17
127100 08/1325 Printed
127101
127102
127103
127104
127108
127103
127110
127111
127112
29o1
1d47
290946 84607
896,43001 83936
9992-0800/5r6 S G
lOTH CFD DISB PYMT. i,llONTERREY
84603
2 r 5096 84564
1,901.78
490.22
125.79
70,000.00
K-C WELDING & RENTALS.
rNc.

KIMBALL MIDWEST

LA BRUCHERIE IRRIGATION
SUPPLY

LEE TIRE CO,

MARIO SORIANO

MIGUEL RUBIO
MOISES M. MURILLO

MOSS, LEV/ & HARTZHEIIVI
LLP

NAPAAUTO PARTS

O'REILLY

PAUL LONGORIA
PET \^/ASTE ELIMINATOR

OUICK QUACK CAR WASH

R A BATCHELOR CO,

RAFAEL MARTINEZ

RETURN TO WORK

PARTNERS INC

ROSALBA LIZARRAGA
RSD
SHERWN.WLLIAMS

TYLER BRINKERHOFF
ULINE

USA BLUEBOOK

VISION TRAFFIC CONTROL
rNc.
1271c6
127107
08/13125 Printed
0&1325 Prinled
Prinled
Prinled
Printed
Printed
Printed
127113
127114
127115
127116
127117
127118
127119
127120
Printed
Printed
Printed
Printed
Printed
Printed
Printed
Printed
127121
127122
127123
127124
127125
127126
127127
08/13n5
0&i 1325
08113125
08t13r25
0€v1325
08113125
08t13t25
Printed
Printed
P.inted
Printed
Printed
Printed
Printed
103620213 84536
308140C 84565
08113125
08v13/25
0€v1325
0&13125
08/1325
1996
8790
8791
8617
776
46444 84523
9222-0042605 DAVIiN
9985-0775/320 N G#102
8/14/2025 CAPE TRAINING
17650 84606
171.17
224.4
fi2.24

04.50 25,000.00
0a13D5
08/13f25
08/13n5
0u13n5
o81't3t25
08113t25
08t13/25
08t13t25
866S
4481
8682
4562
8516
8792
8796
3843
5@514 8/,524
2687-157152 84532
JULY 2025 8/,215
43443573 84568
AR8230453 8431s
12231 U512
9523{160/686 GRANITE
28495 84410
8797
3526
1239
8532
6883
1100
8626
9983{960/510 S IMPERIAL
336500-00 84519
9059,3 84517
007 84214
195970313 84529
rNV00768218 84528
917 84535
159.95

71.92 399.84
1,800.00
560.73
229.6

2.165.00
TotalChecks: 187 CheckTotal(excludingvoidchecks): 4,355,613.45 Check Status
Date
127105 08/1325 Printed 868
08/13125 Printed
0&13,25 Prinled
0&1325 Printed
0€V13/25 Printed
854.S8

65.00 CITY OF II\IPERIAL
Check Register Report
BANK: US BANK
Date:

Tirne:

Page:
08t13t2025
4tm pm
5 Check
Number
Check Status
Date
Void/Stop Reconcile Vendor
Date Date Number Vendor Name Check Description Amount
Total Payments: 187
TotalPayments: i87
Bank Total (excluding void checks): 4,355,613.45
Grand Total (excluding void checks): /1,355,613.45
lm rial Ci Coun
b-2
cil

MINUTES
Regular Meeting of the Imperial City Council
City Council Chambers
220 West gth Street
lmperial. CA 9225 I - 1637
August 6,2025
Closed Session at 06:00 pm
Open Session at 07:00 pm
6:00 P.M. CLOSED SESSION
CALLED TO ORDER: The meeting was called to order at 6:02 p.m.

Council Member Mendoza, Mayor Pro Tem Obeso-Martinez, Mayor Tucker, City Manager Morita, Assistant to the City Manager Garcia, and Attomey Turner.

ABSENT:

Council Member Amparano arrived at 6:09 p.m.

Council Member Bumworth
BLIC COMMENT FOR L ESSION ITEMS ONL Andrew Rauch was present to make a public comment regarding property during a closed session.

CONFERENC E WITH LEGAL COUNSEL:

CONFERENCE WITH LEGAL COUNSEL _ ANTICIPATED LITIGATION
Significant exposure to litigation - G.C 554956.9 (d)(2) Number of Cases: 2
CONFERENCE WITH LABOR NEGOTIATORS - G.C. 54957.6
AgencyRepresentatives: CityManager
Employee Organization: Imperial Police Officers Association, Teamsters Local 542 & Employee Organization Management Supervisory,
Professional, Confi dential, and Police Captain{-lnrepresented CALL TO ORDER: Mayor Tucker called the meeting to order at 7:06 p.m.

Page I ofS
Ciry of Imperial Council Agenda Mihutes
August 6, 2025
James Tucker - Molttr
ldu Obeso-Martinez. - Malor Pm-Tem
Stac! Mendoza - Council Member
Kalherine Burnworth - Council Memher
Robe Amparuho - Council Member
ROLL CALL:
7:00 P.M. REGULAR MEETING
ROLL CALL: Council Members Amparano, Mendoza, Mayor Pro Tem Obeso-Martinez, and Mayor Tucker
CITY ATTORNEY REPORT ON CLOSED SESSION: The City Attomey, Tumer, stated that direction was given to Labor Negotiatom and the City Council for Anticipated Litigation PUBLIC COMMENT:

Daniel Schleyer, Police Officer, was present to let the public know about the Summer Bash.

A. PRESENTATION:

A-1. Recogrition for outgoing Planning Commission board member Rebecca Terrazas-Baxter.

A-2. Imperial Police Department Cadet Program presentation by Officer Carmen Fierro.

A-3. Imperial Valley Transit Ride Modifications presentation by ICTC Executive Director David Aguirre.

B. INFORMATIONAL NqACTION)
B-1. Planning Commission Appointment by Mayor Pro-Tern Obeso-Martinez.

Viridiana Rosales-Trujillo was appointed to the Planning Commission.

C. CONSENT AGENDA:
c-1.
c-2.
c-3.

Approval of Warrants Report.

Approval of City Council Regular Meeting minutes for July 16,2025.

Award RFP 2025-ll to Southstar Engineering & Consulting Inc. for labor compliance services for the Aten Blvd Sidewalk Installation project between Progress Trail and Old SR-86.

Approve a professional services agreement with 2K Tower Services, LLC for an additional oneyear term.

Approve a professional services agreement with Code Exxpeds for an additional one-year term.

Approve Community Facilities District partial fund disbursement Request No. 1-2018 from Bratton CFD 2004-3.

Approve Community Facilities District partial fund disbursement Request No. 1-2018 from Monterrey Park CFD 2006-1.

Authorization to reject claim CW File No. CJP-3054536 J. Velazco as recommended by Carl Warren.

City oflnpenal Couacil Agenda Minutes
August 6' 2025
c-4.
c-5.
c-6.
c-7.
c-8.

ABSENT: Mayor Pro Tem Obeso-Martinez
PLEDGE OF ALLEGIANCE: The Pledge of Allegiance was led by Obeso-Martinez.

ADJUSTMENTS TO TIIE AGENDA: NonE
Moved by Amparano, seconded by Mendoza, to approve the Consent Agenda.

AYES: Amparano, Mendoza, and Tucker
NOES: None
ABSTAN: Obeso-Martinez
ABSENT: Bumworth
MOTION CARRIES:3-0-1
Presenter: Victor Manriquez, Administrative Services Director Recommendation: Approve the purchase of a fire engine and adopt Resolution No. 2025-46, A

RESOLUTION APPROVING THE FINANCING FOR A NEW FIRE ENGINE DURING FISCAL YEAR ENDING JUNE 30,2026.

Moved by Amparano, seconded by Obeso-Martinez, to approve Resolution No. 2025-46 AYES: Amparano, Mendoza, Obeso-Martinez and Tucker
NOES: None
ABSTAIN: None
ABSENT: Bumworth
MOTION CARRIES:4-0
D-2. Approve expenditure plan and resolutions accepting the 2023-2024 State Citizen's Option for Public Safety (COPS) allocation funding.

Presenter: Aaron Reel, Police Chief
Recommendation:

1. Adopt Resolution No. 2025-43, APPROVING THE ACCEPTANCE OF STATE CITIZENS

OPTIONS FOR PUBLIC SAFETY (COPS) PROGRAM FUNDING FOR FISCAL YEAR 2023-2024.

2. Adopt Resolution No.2025-44, APPROVING THE ACCEPTANCE OF STATE CITIZENS OPTIONS FOR PUBLIC SAFETY (COPS) PROGRAM FUNDING FISCAL YEAR 2023- 2024 (GROWTH)
Moved by Mendoza, seconded by Amparano, to approve Resolution No. 2025-43 and Resolution No 2025-44.

AYES: Amparano, Mendoza, Obeso-Martinez and Tucker
NOES: None
ABSTAIN: None
ABSENT: Bumworth
MOTION CARRIES:4-0
D-3. Approve and adopt the revised job description for Building and Code Enforcement Supervisor and replace the current job description.

City of lmpeial Council Agenda Mnutes
August 6,2025
Presenter: Kristen Smith, Human Resources Manager
D. ACTION ITEMS OISCUSSION/ACTION:

D-1. Adopt Resolution No. 2025-46, approving the purchase of a 2024 Pierce Enforcer Fire Engine.

Recommendation: Approve and adopt the revised job description for Building and Code Enforcement Supervisor and replace the current job description.

Moved by Obeso-Martinez, seconded by Mendoza., to approve and adopt the revised job description for Building and Code Enforcement Supervisor and replace the current job description.

AYES: Mendoza, Obeso-Martinez and Tucker
NOES: Amparano
ABSTAIN: None
ABSENT: Bumworth
MOTION CARRIES:3-l
D-4 Approve and adopt the revisedjob description for Fleet and Facilities Supervisor and replace the current job description.

Presenter: Kristen Smith, Human Resources Manager
Recommendation: Approve and adopt the revised job description for Fleet and Facilities Supervisor and replace the current job description.

Moved by Mendozq seconded by Obeso-Martinez, to approve and adopt the revised job description for Fleet and Facilities Supervisor and replace the current job description.

AYES: Mendoza, Obeso-Martinez and Tucker
NOES: Amparano
ABSTAN: None
ABSENT: Bumworth
MOTION CARRIES:3-l
D-5 Authorization to delete one (1) vacant full-time allocation and job classification for Project Manager and approve a budget amendment to add and fund one (1) full+ime Community Development Project Manager.

Presenter: Kristen Smith, Human Resources Manager
Recommendation:

1. Authorization to delete one ('l) vacant full-time allocation and job classification for Project Manager

2. Approve and adopt the job description for Community Development Project Manager.

3. Approve a budget amendment to add and fund one (l) full+ime allocation for Community Development Project Manager.

Moved by Obeso-Martinez, seconded by Mendoza, to approve and authorize to delete one (l) vacant full-time allocation and job classification for Project Manager. Approve and adopt thejob description for Community Development Project Manager. Approve a budget amendment to add and fund one (1) full-time allocation for Community Development Project Manager.

AYES: Mendoza. Obeso-Martinez and Tucker
NOES: Amparano
ABSTAIN: None
ABSENT: Bumworth
MOTION CARRIES:3-1

City of lmperial Council lgenda Minutes
Aagust 6,2025
D-6. Authorization to delete one (1) vacant full+ime allocation for Police Services Officer I and approve a budget amendment to add and fund one (t) full-time allocation of Animal Control Officer.

Presenter: Kristen Smith, Human Resources Manager
Recommendation:

1. Authorization to delete one (1) vacant full-time allocation for Police Services officer I.

2. Approve and adopt the job description for Animal Control Coordinator.

3. Approve a budget amendment to add and fund one ( I ) full-time allocation for Animal Control Officer.

Moved by Obeso-Martinez, seconded by Mendoza, to approve and authorize to delete one (l) vacant full-time allocation for Police Services Officer I. Approve and adopt the job description for Animal Control Coordinator. Approve a budget amendment to add and fund one (l) full+ime allocation for Animal Control Officer.

AYES: Amparano, Mendoza, Obeso-Martinez and Tucker
NOES: None
ABSTAIN: None
ABSENT: Bumworth
MOTION CARRIf,S:4-0
E. REPORTS:

E-1.

E-2.

E-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 meeling and upcoming events.

Poge 5 of 5
City of lmpenal Council Agenda Minutes
Augus, 6,2025

KRISTINA SHIELDS
City Clerk
ADJOURNMENT:
s""irrg fu.th"r business before the council, Mayor Tucker ended this meeting at 8:35 p.m. and adjoumed until the next council meeting on August 20, 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, California, this 20th day of August 2025.

DATF STIBMITTF,D

SUBMITTED BY

DATE ACTION REQUIRED
04t12t2025
Clty Manager
8t2At25

IMPERIAL CIT'Y COUNCIL
.\GE\DA ITE}I
Agenda ltem No. E-a
COUNCIL ACTION (x

PUBLIC HEARINC REQUIRED (

RESOLUTION (
oRt |NANCE t" READING (
oRDINANCE 2\D READTNG (

CITY CLERK'S INITIALS I
DISCUSSION,ACTION:

Authorize the City Council to submit a letter of support on the reauthorization of I the Cap-and-Trade program with focused investments in climate-resilient, job-creating, and community-benellling infrastructure.

DEPARTMF,NT INVOI \'EI)
I]ACK(iR()I NTJ'SUIINIARY:

The City of lmperial urges state legislators to prioritize climate-safe infrastructure investments during the reauthorization of the Cap-and-Trade program. The city supports targeted funding that reduces greenhouse gas emissions, enhances climate resilience, and creates well-paying jobs while maintaining affordability for consumers. lmperial emphasizes that these investments align with its goals of sustainable development, agricultural support, wildfire mitigation, transit-oriented growth, and flood resilience. The city urges that Cap-and-Trade reauthorization priorilize effectiveness, accountability, and affordability.

FISCAL IMPA('-I':

No fiscal impact.
fINANCE
tN tTt,\ I s

STAFF RE('OMMLNDATION

DFPT INITIAI S
MANAGF,R'S RECOMMF.NDATIoN
( l'l\'
lvlANr\GhR \
qqt@ IN ITIAL S
MOTIO\
SECONDED;
AYES:

NAYESi
ABSENT:

APPRoVED { )

DISAPPITOVLD ()

REJECTED
IIE FERRhl.)
(
(
)
)
RLt l: l{ Ii LD TO
SUBJH('T:
\lF/\5
lerl
ra J
rrr
)
6'=r
\
il
ctTY coLacIL
James Tucker -\lalor
Ida Obeso-\lrtinez - \la\or Pro-Tqtr
Str\ \lendoza - Councilmqnbcr
Kaic Bumivoflh - Council mcrnbq
Robst .lnprano - Cormci lmcnrb cr
CTTl'CLERK
Knt rl! \! Shilld!
crn \L{\-r,GER
D.turs H ll(.rt.

CrT).{TIORNEr'
K!ih6n.lurn.t
Otyof
The Honorable Monique Limon
1021 O Street. Room 7610
Sacramento. CA 95 814
The Honorable Jacqui Irwin
I 021 O Street. Room 6220
Sacramento, CA 958 l4
RE: Support Cap & Trade Reauthorization By Prioritizing Investments in Climate Safe Infrastructure
Dear Senator Limon and Assemblvmember Iru,in.

On behalf of the City of Imperial, we write to you today to encourage legislators to prioritize climate safe infrastructure improvements as you reauthorize and improve the Cap-and-Trade program.

We support investments in physical and natural infrastructure proven 10 reduce the greatest amount of greenhouse gas emissions. make Califomia saler and more resilient to the impacts of climate change. while supporting good paying middle classjobs. We also encourage you to keep affordability in mind and ensure that reauthorization does not increase taxes or fees that are ultimately paid by consumers in the fbrm ol higher cost of living.

Climate change and extreme weather are here already. We need an improved Cap-and-Trade program that prioritizes effectiveness and accountability while preserving affordability.

While there are many programs that the current program funds that are deserving of consideration. we believe that continuous investnrents in the following priorities will deliver the most benefits to California achieving its greenhouse gas reduction goals while also delivering tangible benefits to Califomians that improve their day-to-day lives.

State and Regional Clean Transit Infrastructure
o Fund capital proj ects ofregional significance with funds to be used to support the buildout ofan integrated rail network
. Invest in local and regional transit agencies to support the recovery. stabilization, and growth oftransit and rail service statewide, including capital expansions, ZEV transition, and operations and maintenance.
-
California
August 20, 2025
Clean Local Transportation Infrastructure
. Prioritize new funding for local govemments to safely implement green transportation infrastructure, including:
o Hydrogen and EV charging infrastructure
o Support for local Active Transportation Infrastructure o Funding lor local government and transit clean fleet compliance o Develop network of regional VMT mitigation banks to offset local transportation project costs
State Wildfire Resilience Infrastructure
r Dedicate funding for high wildfire risk counties, including:
o Firefighting capital infrastructure. fire engine procurement and training for local fire agencies. and mobile equipment management
o Statewide wildfire fuel rnitigation projects. including landscape-scale reforestation, fuels reduction. pest management. prescribed fire, and forest biomass utilizalion
o Public safety emergency water supply infrastructure
o Wood Products and Bioenergy grants and workforce development. including using GGRF funds to cover above-market cost oi producing bioenergy o Expansion oflocal fire evacuation routes including community fire planning and preparedness and wildfire response and readiness
Local Land Use Infrastructure to Support High Density and Infill Development o Invest in local, rural and regional govemments to support projects consistent with a sustainable communities strategy. including:
o Funding for local infrastructure around Transit Oriented Development o Conversion olunderutilized urban office and commercial into housing o Continued funding for state and regional affordable housing. sustainable communities programs and transformative climate communities efforts and programs like Local and Regional Early Action Planning Grants (LEAP & REAP) Climate Adaptation for Sea Level Rise lnfrastructure
. Fund annually projects related to climate adaptation. including:
o Levee improvements and catastrophic flooding prevention o Relocate or replace existing transportation, coastal airports, and other critical infrastructure threatened by sea level rise
o Municipal *'aste and recycling infrastructure and local assistance lor organic waste collection and processing including facility sitting and permitting The City of Imperial, with its focus on economic development and sustainable growth. stands to benefit significantly from reauthorizing the Cap-and-lrade program. As a city with a rich agricultural history. investments in clean transpofiation infrastructure, such as hydrogen f-ueling stations and EV charging networks. would not only reduce emissions but also support the region's farmers and local businesses in adopting greener technologies. Funding could also enhance wildfire resilience in the high-risk agricultural areas surrounding the city. improving emergency water supplies and providing critical resources for local fire agencies. Additionally.

Imperial's efforts to promote transit-oriented development near Imperial Valley Transit stations would reduce emissions. Finally. investing in flood mitigation and sustainable waste management systems would help the city adapt to climate impacts. ensuring that Imperial remains resilient in the face of extreme \4,eather events and future challenges.

With the dual crisis ofaffordability and climate change knocking at our door, the City of Imperial respectfully asks that you prioritize the above investments as you reauthorize the Cap & Trade Program.

Sincerely.

James Tucker
Mayor
City of Imperial
cc Senator Steve Padilla. District 18
Assemblymember Jeff Gonzalez. Assembly District 36
Catherine Hill. League of Califomia Cities. Regional Public Affairs Manager League of Califomia Cities. citvlette acities.org

DA1'E SUBMITTED

SUBMITTED BY

DATE ACTION REQUIRED
8t13t2025
City l,lanage/s Office
8t20t25
Agenda Item No. C-l

COUNCIL ACTION X)

PUBLIC HEARING REQUIRED O

RESOLUTION O
oRD|NANCE lsr READINC ( )
oRDINANCE 2'D neaDrNC ( )

CITY CLERK'S INITIAI,S O
Appointment of a voting delegate and up to two alternates for the League of CA Cities Annual Conference on October 8-10, 2025.

SI.] BJ EC'T DISCUSSION/ACTION
Ma s Office
BACKGROI.iN I)/SUM]\,IARY:

The annuat League of CA Cities Conferen@ and General Assembly will be held on October 8-10, 2025 in Long Beach, CA The General Assembly portion of the conference will be held on Friday, October 1oth and is comprised of voting delegates from each member city thal will represenl their city and vote on resolutions ln order to cast a vote, the City Council must designate a voting delegate and up to two alternates.

Conference registration is required for voting delegates/alternates. The deadline to aPpoint delegates is September 24, 2025.

VF\A

TINANCE
INII IAI-S FISCAL IMPACT:

This conference has been included in the FY25-26 budget under the council's Training/Education account. The approximate cost per attendee is $'1,860 and includes conference registration, travel per diem and hotel accommodations.
l)l,P l. INII IAI.S *. n
S IAf F RE('0VMENDA I Io\:

Appoint a voting delegate and up to two alternates for the League of CA Cities Annual Conference and authorize slaff to submit the appointments through the league's on-line submission portal MANACER'S RECOMMT]NDATIoN
0N?/./
a/.p1,rl ob%abCITY

MANAGER'S
INITIAI.S
MOt lo\
RET'T:RRED TO

REJECI ED
DEFI.,R RED

IMPERIAL CITY COUNCIL

AGENDA ITEM
DEPARTMENT INVOLVED: CitY
SECONDED:

AYES:

NAYES:

ABSENT:

APPROVED 0

DISAPPROVED ()
)
)
(
(

LEAGUE OF

CALIFORNIA
ctTtEs
Council Aclion Advised by Seplember 24,2025
DAIE: Wednesdoy, July 16, 2025
TO: Moyors. Council Members, City Clerks, ond City Monogets RE: DESIGNATION OF VOTING DETEGATES AND ATTERNATES
teogue ol Collfornio Cllles Annuol Conference ond Expo, Oct. 8-1O,2025 [ong Beoch Convenllon Cenler
Every yeor, the Leogue of Colifornio Cities convenes o member-driven Generol Assembly ot the Col Clties Annuol Conference ond Exoo. The Generol Assembly is on importont opportuniiy where city officiols con directly porticipote in the development of Col Cities policy.

Toking ploce on Oct. 10, the Generol Assembly is comprised of voting delegoies oppointed by eoch member city; every city hos one voting delegote. Your oppointed voting delegote ploys on importont role during the Generol Assembly by representing your city ond voting on resolutions.

To cost o vote during the Generol Assembly, your city must designote o voting delegote ond up to two olternote voting delegoles, one of whom moy vote if lhe designoted voiing delegote is unoble lo serve in thot copocity. Voting delegotes moy either be on elected or oppointed officiol.

Following council oction, pleose submit your chy's delegoles lhrough lhe online submission oorlol by Wed., Sepl. 24. When completing the Voting Delegole submission form, you will be osked to ottest thol council oction wos token. You will need to be signed in to your My Col Cities occount when submitting the form.

Submilting your voiing delegote form by the deodline will ollow us time lo esioblish voting delegote/olternote records prior to the conference ond provide pre-conference communicotions with voting delegotes.

Conference Reglshollon Requhed. The voting delegote ond olternotes must be registered lo ottend the conference. They need not register for the entire conference; they moy register for Fridoy only. Conference registrotion is open on the Col Cities website.

Aclion by Councll Requlred. Consistent wiih Col Cities bylows, o city's voiing delegote ond up 1o two olternotes must be designoted by the city council. Pleose note thot desionoiino the votino deleoole ond olternotes must be done bv cifu council oction ond connot be occomolished bv individuol oction of the movor or citv monooer olone. 'l4OO K Street. Suite 4OO, Socromento, CA 95414 . 9l6.55a.a2OO . colcilies.org

LEAGUE OF

CALIFORNIA
CITIES
For o city to cosl o vote, one voter must be presenl of the Generol Assembly ond in possession of ihe voting delegote cord ond voling tool. Voting delegotes ond olternotes need to pick up their conference bodges before signing in ond picking up lhe voting delegoie cord ot the voling delegote desk. This will enoble them to receive lhe speciol sticker on their nome bodges thot will odmit the voting delegote into the voling oreo during the Generol Assembly.

Pleose view Col Cilies' evenl ond meetinq policy in odvonce of the conference.

Tronsfening Vollng Cord lo Non-Deslgnoled lndlvlduols Nol Allowed. The voting delegole cord moy be tronsfened freely between the voting delegote ond olternotes. but only between the voting delegote ond olternotes. lf the voting delegole ond olternotes find ihemselves unoble to ottend lhe Generol Assembly, they moy nol lronsfer the voting cord to onoiher city officiol.

Seollng Prolocol during Generol Assembly. At the Generol Assembly. individuols with o voting cord will sit in o designoied oreo. Admission to lhe voting oreo will be limited to the individuol in possession of the voting cord ond with o speciol siicker on their nome bodge identlfying them os o voting delegote.

The voting delegote desk, locoted in lhe conference registrotion oreo of lhe Long Beoch Convention Center in Long Beoch, will be open ot the following times: Wednesdoy, Oct.

I 6, 8:00 o.m.-6:00 p.m. ond Thursdoy, Oct. I 7, 7:30 o.m.-4:00 p.m. On Fridoy, Oci. 18, the voting delegote deskwill be open ot the Generol Assembly, storting ot 7:30 o.m., butwill be closed during roll colls ond voting.

The voling procedures thol will be used ot lhe conference ore oltoched to this memo.

Pleose shore these procedures ond this memo with yourcouncil ond especiolly with the individuols thot your council designoles os your city's voting delegole ond ollemotes.

Attochments:
. Generol Assembly Voting Guidelines
. lnformotion Sheet: Col Cities Resolutions ond the Generol Assembly l4OO K Slreet, Suife 4OO, Socrqmento. CA 95814 .916.658.8200. cqlcities.orq Once ogoin, thonk you for submitling your voting delegote ond olternotes by Wednesdoy, Sept. 24. lf you hove queslions, pleose conloct Zoch Seols ot [email protected].
6 7
Generol Assembly Voting Guidelines
One City One Vole. Eoch member city hos o right to cost one vote on motters pertoining to Col Cities policy.

Designoling o City Voling Representolive. Prior to the Col Cities Annuol Conference ond Expo, eoch city council moy designote o voting delegote ond up to two olternotes; these individuols ore identified on the voting delegote form provided to the Col Cities Credentiols Committee.

Regisledng with lhe Credenliols Commillee. Ihe voting delegote, or olternotes, moy pick up the city's voting cord ot the voting delegote desk in the conference registrotion oreo. Voting delegotes ond olternotes must sign in ot the voting delegote desk. Here they will receive o speciol sticker on their nome bodge ond thus be odmitted to the voting oreo ot the Generol Assembly.

Signing lnltloled Resolulion Petilions. Only those individuols who ore voting delegotes (or olternotes), ond who hove picked up their city's voting cord by providing o signoture to the credentiqls committee ot the voting delegote desk, moy sign petitions to initiote o resoluiion.

Voting. To cost the city's vote, o city officiol must hove in their possession the city's voting cord ond voting tool; ond be registered with the credentiols committee. The voting cord moy be tronsfened freely between the voting delegoie ond olternotes but moy not be tronsfened to onother city officiol who is neither o voting delegote nor olternote.

Voting Areo ot Generol Assembly. At the Generql Assembly, individuols with o voting cord will sii in o designoted oreo. Admission to the voting oreo will be limited to the individuol in possession of the voting cord ond with o speciol sticker on their nome bodge identifying them os o voting delegote.

Resolvlng Dispules. ln cose of dispute, the credentiols committee will determine the volidity of signotures on petitioned resolutions ond the right of o city officiol to vote ot lhe Generol Assembly.
l4OO K Sireet. Suite 4OO. Socromento. CA 95814. 916.658-8200 . colcifies.org I

2. 2

4. LEAGUE OF

CALIFORNIA
ctTrEs
\
How it works: Col Cilies
Resolutions ond the Generol Assembly
Developlng teogue d Comomio Cllles pollcy ls o dynomic process lhot engoges o wide ronge of membeE l,o ensure Col Cllles represenls cilies wilh one voice. Ihese policles dlrectly gulde Col Cllies' odvococy lo promote locol declslon-moHng. ond bbby ogoinst stoiewlde pollcles lhol erode locol contol.

Ihe resolullons proces! ond Generol Assembly b one woy fhol city officlols con dtec-tly porliclpole in lhe developmerd o{ Col Cilies poficy. lf o resolullon is opproved ot lhe Generol Assembly, il becomes ofilciol Col Cilies policy. Here's how resolulions ond lhe Generol Assembly work.

Sixty doys before lhe
Annuol Conference
ond Expo, Col Cities
members moy submit
policy proposols on
issues of importonce
to cilies. The resolulion must
hove the concunence of ot leosl
f ve oddilionol member cities or
individuol members,
Petitioned Resolulions
The petitioned
resolulion is qn
ollernote method
to iniroduce policy
proposols during
Policy Commitlees
a
The Col Cities
President ossigns
generol resolutions
io policy commitlees
where members
review, debote, ond recommend
posilions for eoch policy proposol.

Recommendotions ore forworded
to the Resolulions Committee.

I
Resolulions Commitlee
Who's who
Col Cities policy
development is q memberinformed process,
grounded in the voices ond
experiences of city officiols
throughout the stote.

The Resolulions Commillee
includes represenlotives
from eoch Col Cities
diversity coucus, regionol
division, municipol
deportmeni, ond policy
commitlee, os well os
individuqls oppointed by
the Col Cities president.

Voling delegoles
ore oppointed by eoch
member city; every cily
hos one voting delegole
The Generol Assembly is o
meeting of the collective
body of oll voting
delegotes ----one from
every member city.

Seven pollcy commitlees
meel throughout the yeor
to review ond recommend
posiiions lo toke on bills
ond regulotory proposols.

Policy committees include
members from eoch Col
Cities diversity coucus,
regionol division, ond
municipol deportment,
os well os individuols
oppointed by the Col
Cities presidentllrfj!!il
-)
@a
The Resolullons
Committee considers
oll resolutions. Generol
Resolutions opprovedr by
either o policy commiltee
the onnuol conference. The
pelilion must be signed by
voling delegoles from l0% ol
member cities, ond submitled io
the Col Cities President ot leost
24 hours before the beginning
of the Generol Assemblyor the Resolulions Committee ore next considered by the Generol Assembly.

Generol resolulions not opproved, or
refened for furlher study by bolh o
policy commillee ond the Resolutions
Commiltee do not go to lhe Generol
Assembly. All Peiilioned Resolutions
ore considered by the Generol
Assembly, unless disquolifi ed.'
Generol Assembly J
The Resolution Commiiiee con omend o generol resolution prior lo sending il'o the Generol ,"s5embly. ? Peiilioned Resoluiions moy be disquolified by ihe Reso utions Commitlee occording io ColCitier Bylows Articie vl. Sec. 5(f).

For more intormolion visil www.colcities.orglgenerol-ossembly

LEAGUE OF

CALIFORNIA
CITIES
Generol Resolulions
+
During lhe Generol Assembly, voling delegotes
debote ond consider generol ond petitioned
resolulions lorworded by the Resolutlons
Commitlee. Potentiol Col Cities bylows
omendments ore olso considered ot ihis meeiing.

DN II.] SUBMITTED

SIJBMITTED BY
DAl'!] ACTION REQUIRED
Parks and Rccrcattrn
ll l0 l5
Agenda ltem No. n-1 l--/ /-,
COTINCIt. ACI'I()N
PUBI_tC EARIN(; REQIJIRI-:t)
RI]S()LUTION
ORDINANCE IST RF]ADING
ORDINANCE 2ND READING

CITY CLERK'S INITTALS
\

IMPERIAL CITY COUNCIL

AGENDA ITEM
I]AC'K(iRoI NI)]SLIMN,IARY
In late 202.1 the CA lrving Paving Project was auarded RULE 3 l0 Grant funds in lhe amount $ 1.19.625.00. Pyramid Construction was the compan) contracted to perform the Bork for this project. On July 23. 2025 the contracted portion ofthis project was compleled. The contractor was able to spread several tons of grindings that had been delivered to the park tiom various road projects in addition to the newll added parking lots. Citl'staff performed a final rvalkthrough ofthe site and has concluded that all *ork has been completed that was outlined in the contract specifications. Parking lot striping u ill be performed in house by the Public Services Departmenl.

Please see attached completion letter and project pictures IIINANCE]

INIIIALS
I. ACCEPT THE PROJECT AS COMPLETE

2. AUTHORIZE THE REt,EASE OF THE 5O,,O RETENTION AND FILING OF THE NOTICE OF COMPLETION WIT}I THE COUNTY RECORDER'S OFFICE ST]BJECI' DISC U SSION/ACTION
DI.]PARTMENl INVOLVET)
PARKS AND RECRF]ATION
IISCAL IMPACI: $128.065.53 RUt.E il0 GRANT FUNDS
I)I I'I. I\III\
STAFF RECOMMENDATION: It is the department's
recommendation for City Council to accept the project as complete and authorize staffto release 57o retention and file the notice olcompletion with the Count) recorder's olfice
\r \\ \Gt'R\xI (()!i)!$^*r}"r-"--.t4^^ to t't*&zt'z
Mlraii < phtLl cfr^ a4r4a,la..+1 '21,/t
It ,brl LI".ar-. rbrA. ;d,, a aor4-bAX ru41l4lr4
(trY
MANAGER s
INII IALS 0v4
,\PPROVEI) ()
I )lS..U'llROVIl) ( )

REJE('IIJI)
I)I-F'I]RRIiI)
S|( ONDED
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8/l3i 25
Construction cost total: $ 128.065.51
Ul."t
Pr RArno
CoxstRl crror
AND AccRf cATr.s. Irc. General Engineertug Contractor
-tl.
luly 24,2025
Tony Lopez,
l his letter is to confirm the successlul completion ofthe CA Irving Prrk Parking Lot Project.

All work has been completed in accordance with the agreed-upon specifications and scope.

The project was finalized on July 23. 2025' and all final inspections have been completed to satisfaction.

We appreciate the opportunity to work on this project and thank all parties involved for their cooperation tkoughout the process.

Please feel free to contact us should you have any questions.

Sincerely.

Archie Abeyta
Project Manager
Pyramid Construction and Aggregates, Inc.
760-337-5839
ry
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CA IRVING PARKING

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ICAPCD RULE 310 GNANT

CA IRVING PARKING LOT PROJECT
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8i t2i2025
8i 20i 2025

IMPERIAL CITY COUNCIL

AGENDA ITEM
Agenda Item No. 11l)
ORI)INANCI-. lsr RIADING
ORI)INANCE 2ND RIiADING
CITY CLF]RK'S INIIIALS
I)A I IJ STJBMI 11'I,I)
SIIBMIII'I-]D BY
COMM(]NII'Y
DEVEI,oPMIiNT
DIRIl( 11)R
C0I.]NCIL AC IIoN
PI]t}I,IC HEARIN(; RI]QUIRED
Rt,sol.utloN
(x) ()
(x)
Sl ll.ll:( I
DISCUSSION/ACTION: Approval ofthe 2025 Service Area Plan L Adopt Resolution No.202545 Approving the 2025 Service Area Plan l)I,PARIMENI'
INVoI-VED:

COMMTJNITY DEVI.]T,OPMENT DI-,PARTMENl'
B AC KC RO U N-D/S t J M M A R Y :

The 2025 Service Area Plan (SAP) provides a comprehensive evaluation ofthe City oflmperial's capacity to deliver municipal services necessary to sustain existing development and support anticipated gro$h within both the incorporated city fim its and the extended sphere of influence over the next 20 yeats (2025 2045). T he SAP analyzes the City's ability to provide water, wastewater. storm drainage, police, fire protection, parks and recreation. and other essential services in a fiscally and operationally sustainable manner.

The SAP has been prepared in accordance with the Conese-Knox-Henzberg Local Government Reorganization Act of2000 (Government Code Section 56000 et seq.), which requires local agencies to demonstrate their service delivery capacity when proposing changes to jurisdictional boundaries. The document serves as an important planning tool for the Imperial County Local Agency Formation Commission (LAFCo) when evaluating annexations. sphere of influence amendments, and other boundary modifications affecting the City of Imperial.

Following completion ofthe draft SAP. the City submitted it to LAFCo for preliminary review to ensure compliance with statutory requirements and alignment with regional service planning objeclives. On June 26,2025, LAFCo formally approved the City's 2025 SAP. The Imperial Planning Commission reviewed the document on July 23. 2025. and recommended its adoption to the Ciry Council.

The SAP is now presented to the City Council for consideration and formal adoption. which will establish it as the City's official service planning document for the next two decades and provide a foundation for coordinated gro!!.th management and inter-agency col laboration.

ADMIN
SERVICT]S
SICN INIl'IAt-S !fi
STA|I RFjCOMMI-INDATION: Staffrecommends the adoption of Resolution No. 2025-45 Approving the 2025 Service Area Plan. D|P I. l\l I IAt.S M CI lY \'lANAGI:R S Rl:Co\4MI--NI)A llO\ CIIY
MANA(iIR'S
INIIlAI-S
\t( ) I to\
(
(
)
)
Sl:( ONDI:D
AYI:Si

APPROVED ()
DISAI'l']ROVtrD ()
Itl.Jl:( lLD
I)l,l I:RRL-t)
FISCAL IMPAC'f :
\,M
RESOLLTTTON NO. 2025-45

A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF IMPERIAL APPROVING THE 2025 SERVICE AREA

PLAN PREPARED FOR THE IMPERIAL COUNTY LOCAL

AGENCY FORMATION COMMISSION (LAFCO)
WHEREAS, Section 56430 of the Cortese-Knox Local Government Reorganization Act of 2000 requires that Local Agency Formation Commissions (LAFCO) conduct service reviews. also known as Service Area Plans; and
WHEREAS, the Imperial County LAFCO has required that the City of Imperial prepare a Service Area Plan for its review in conformance with Section 56430 of the Cortese-Knox Local Govemment Reorganization Act of 2000; and
WHEREAS, the 2025 Service Area Plan includes population projections. determines the adequacy of the City of Imperial's infrastructure. examines financing constraints and opportunities, identifies cost avoidance opportunities, and explores options for shared facilities; and
WHEREAS, the Imperial County LAFCO has reviewed and approved the 2025 Service Area Plan for the City of Imperial at their June 26.2025' meeting; and WHEREAS, the city of Imperial Planning commission has reviewed and recommended approval ofthe 2025 Service Area Plan at their J.;Jy 23,2025, meeting; and WHEREAS, the project is exempt lrom the California Environmental Quality Act per Section 15306. Class 6. which consists of basic data collection, research, experimental management, and resource evaluation activities, which do not result in serious or major disturbance to an environmental resource. These may be strictly for information gathering purposes, or as part ofa study leading to an action which a public agency has not yet approved. adopted or funded.

NOW, THEREFORE, THE CITY COLINCIL OF TIIE CITY OF IMPERIAL.

CALIFORNIA. DOES TIEREBY RESOLVE AS FOLLOWS:
l. The foregoing is true, correct. and adopted.

2. That the City Council does hereby approve the 2025 Service Area Plan' APPROVED AND ADOPTED at the regular meeting of the city council of the city of Imperial. Califbrnia. held on this 20th day of August. 2025.

JAMES TUCKER.

Mayor
ATTEST:

KRISTINA SHIELDS.

City Clerk
I, Kristina Shields, City Clerk of the City of Imperial, Califomia, hereby certifo that the foregoing Resolution No.2025-45 was duly adopted at a meeting of the Imperial City Council at its meeting held on the 20'r'day ofAugust,2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS WHEREOF. I have hereunto ser my hand and affixed the official seal of the City of lmperial, Califomia on August 20, 2025.

KRISTINA SHIELDS.

City Clerk
City of Imperial
Service Area Plan
May 2025

CITY OF IMPERIAL

SERVICE AREA PLAN
SUBMITTED TO:

IMPERIAL COUNTY

LOCAL AGENCY FORMATION COMMISSION
801 Main Street
El Centro, CA 92443
PREPARED BY:

CITY OF IMPERIAL
420 Imperial Avenue
Imperial, California 92251

HOWES, WEILER, LANDY
2888 Loker Avenue East, Suite 217
Carlsbad, CA 92010
Carlsbad, California 92010
760.929.2288
Mr. Paul Dan, MPA, MUP, Planner
[email protected]

INDIVIDUALS RESPONSIBLE FOR THE PREPARATION OF THIS REPORT

CITY OF IMPERIAL
420 South Imperial Avenue
Imperial, California 92251
760.355.4371
Dennis Morita, City Manager
Othon Mora, Community Development Director
Yvonne Cordero, Planner
David Dale, Public Services Director
Chris Kemp, Public Services Chief Wastewater Operator
Chief Aaron Reel, Imperial Police Department
Captain Max Sheffield, Imperial Police Department
Chief David Lantzer, Imperial County Fire Department
Deputy Fire Marshall Andrew Loper, Imperial County Fire Department

HOWES, WEILER, LANDY - PLANNING ENGINEERING SURVEYING
2888 Loker Avenue East, Suite 217
Carlsbad, California 92010
760.929.2288
Mr. Paul Dan, MPA, MUP, Planner
[email protected]

SERVICE AREA PLAN TABLE OF CONTENTS
i

TABLE OF CONTENTS
EXECUTIVE SUMMARY.....................................................................................1 INTRODUCTION................................................................................................17 I. PURPOSE ...........................................................................................................................................................17 II. BACKGROUND ...............................................................................................................................................17 III. RESIDENTIAL PROJECTIONS ....................................................................................................................21 IV. PUBLIC FACILITIES AND SERVICES........................................................................................................22 PHASING PROJECTIONS................................................................................24 I. INTRODUCTION ............................................................................................................................................24 II. AREAS OF ANNEXATION ............................................................................................................................24 A. Residential Projections ..............................................................................................................................31 B. Nonresidential Projections........................................................................................................................36 ADMINISTRATIVE FACILITIES....................................................................39 I. PERFORMANCE STANDARD .....................................................................................................................39 II. FACILITY PLANNING AND ADEQUACY ANALYSIS..........................................................................39 A. Inventory of Existing Facilities.................................................................................................................39 B. Adequacy of Existing Facilities ................................................................................................................39 C. Future Demand for Facilities....................................................................................................................40 D. Opportunities for Shared Facilities..........................................................................................................40 E. Phasing ........................................................................................................................................................40 III. MITIGATION ...................................................................................................................................................41 IV. FINANCING......................................................................................................................................................41 A. Per Capita Costs .........................................................................................................................................41 B. Future Funding Sources ............................................................................................................................41 DRAINAGE FACILITIES...................................................................................47 I. PERFORMANCE STANDARD .....................................................................................................................47 II. FACILITY PLANNING AND ADEQUACY ANALYSIS..........................................................................47 A. Inventory of Existing Facilities.................................................................................................................47 B. Adequacy of Existing Facilities ................................................................................................................48 C. Future Demand for Facilities....................................................................................................................49 D. Opportunities for Shared Facilities..........................................................................................................49

SERVICE AREA PLAN TABLE OF CONTENTS
ii
E. Phasing ........................................................................................................................................................50 III. MITIGATION ...................................................................................................................................................50 IV. FINANCING......................................................................................................................................................50 A. Per Capita Costs .........................................................................................................................................51 B. Future Funding Sources ............................................................................................................................51 FIRE FACILITIES.................................................................................................55 I. PERFORMANCE STANDARD .....................................................................................................................55 II. FACILITY PLANNING AND ADEQUACY ANALYSIS..........................................................................55 A. Inventory of Existing Facilities.................................................................................................................55 B. Adequacy of Existing Facilities ................................................................................................................56 C. Future Demand for Facilities....................................................................................................................56 D. Opportunities for Shared Facilities..........................................................................................................57 E. Phasing ........................................................................................................................................................58 III. MITIGATION ...................................................................................................................................................58 IV. FINANCING......................................................................................................................................................59 A. Per Capita Costs .........................................................................................................................................59 B. Future Funding Sources ............................................................................................................................59 LAW ENFORCEMENT.......................................................................................63 I. PERFORMANCE STANDARD .....................................................................................................................63 II. FACILITY PLANNING AND ADEQUACY ANALYSIS..........................................................................63 A. Inventory of Existing Facilities.................................................................................................................63 B. Adequacy of Existing Facilities ................................................................................................................64 C. Future Demand for Facilities....................................................................................................................64 D. Opportunities for Shared Facilities..........................................................................................................65 E. Phasing ........................................................................................................................................................65 III. MITIGATION ...................................................................................................................................................65 IV. FINANCING......................................................................................................................................................66 A. Per Capita Costs .........................................................................................................................................66 B. Future Funding Sources ............................................................................................................................66 LIBRARY FACILITIES .......................................................................................70 I. PERFORMANCE STANDARD .....................................................................................................................70 II. FACILITY PLANNING AND ADEQUACY ANALYSIS..........................................................................70 A. Inventory of Existing Facilities.................................................................................................................70 B. Adequacy of Existing Facilities ................................................................................................................71 C. Future Demand for Facilities....................................................................................................................71

SERVICE AREA PLAN TABLE OF CONTENTS
iii
D. Opportunities for Shared Facilities..........................................................................................................71 E. Phasing ........................................................................................................................................................71 III. MITIGATION ...................................................................................................................................................72 IV. FINANCING......................................................................................................................................................72 A. Per Capita Costs .........................................................................................................................................72 B. Future Funding Sources ............................................................................................................................72 PARK AND RECREATIONAL FACILITIES.................................................76 I. PERFORMANCE STANDARD .....................................................................................................................76 II. FACILITY PLANNING AND ADEQUACY ANALYSIS..........................................................................76 A. Inventory of Existing Facilities.................................................................................................................76 B. Adequacy of Existing Facilities ................................................................................................................77 C. Future Demand for Facilities....................................................................................................................77 D. Opportunities for Shared Facilities..........................................................................................................77 E. Phasing ........................................................................................................................................................78 III. MITIGATION ...................................................................................................................................................78 IV. FINANCING......................................................................................................................................................78 A. Per Capita Costs .........................................................................................................................................79 A. Future Funding Sources ............................................................................................................................79 CIRCULATION FACILITIES............................................................................83 I. PERFORMANCE STANDARD .....................................................................................................................83 II. FACILITY PLANNING AND ADEQUACY ANALYSIS..........................................................................83 A. Inventory of Existing Facilities.................................................................................................................83 A. Adequacy of Existing Facilities ................................................................................................................85 B. Future Demand for Facilities....................................................................................................................85 C. Opportunities for Shared Facilities..........................................................................................................88 D. Phasing ........................................................................................................................................................88 III. MITIGATION ...................................................................................................................................................89 IV. FINANCING......................................................................................................................................................89 A. Per Capita Costs .........................................................................................................................................89 B. Future Funding Sources ............................................................................................................................89 WASTEWATER TREATMENT AND CONVEYANCE FACILITIES.......93 I. PERFORMANCE STANDARD .....................................................................................................................93 II. FACILITY PLANNING AND ADEQUACY ANALYSIS..........................................................................94 A. Inventory of Existing Facilities.................................................................................................................94 B. Adequacy of Existing Facilities ................................................................................................................95

SERVICE AREA PLAN TABLE OF CONTENTS
iv
C. Future Demand for Facilities....................................................................................................................96 D. Opportunities for Shared Facilities..........................................................................................................96 III. MITIGATION ...................................................................................................................................................97 IV. FINANCING......................................................................................................................................................97 A. Per Capita Costs .........................................................................................................................................97 B. Future Funding Sources ............................................................................................................................98 WATER FACILITIES.........................................................................................102 I. PERFORMANCE STANDARD ...................................................................................................................102 II. FACILITY PLANNING AND ADEQUACY ANALYSIS........................................................................102 A. Inventory of Existing Facilities...............................................................................................................103 B. Adequacy of Existing Facilities ..............................................................................................................105 C. Future Demand for Facilities..................................................................................................................105 D. Opportunities for Shared Facilities........................................................................................................105 E. Phasing ......................................................................................................................................................106 III. MITIGATION .................................................................................................................................................107 IV. FINANCING....................................................................................................................................................108 A. Per Capita Costs .......................................................................................................................................108 B. Future Funding Sources ..........................................................................................................................108 FINANCING.......................................................................................................113 I. INTRODUCTION ..........................................................................................................................................113 II. FINANCING OPPORTUNITIES AND CONSTRAINTS.......................................................................113 A. General Taxes ...........................................................................................................................................113 B. Gas Tax ......................................................................................................................................................114 C. Local Bond Issues.....................................................................................................................................114 D. Development Impact Fees ......................................................................................................................114 E. Developer/Builder Contribution...........................................................................................................115 F. User Fees ...................................................................................................................................................115 G. Special Assessment Districts ..................................................................................................................115 H. Fire Suppression Assessment Act (Government Code Section 500078 et seq.)...............................116 I. Community Services District..................................................................................................................116 J. Community Facilities District ................................................................................................................116 K. State and Federal Funding......................................................................................................................116 L. Lease Financing........................................................................................................................................119 III. FACILITY FINANCING................................................................................................................................120 A. Administrative Facilities .........................................................................................................................120 B. Drainage Facilities....................................................................................................................................121 C. Fire Facilities .............................................................................................................................................121 D. Law Enforcement.....................................................................................................................................122 E. Library Facilities.......................................................................................................................................122 F. Park and Recreation Facilities ................................................................................................................123

SERVICE AREA PLAN TABLE OF CONTENTS
v
G. Circulation Facilities ................................................................................................................................124 H. Wastewater Treatment and Sewer Facilities ........................................................................................124 I. Water Facilities .........................................................................................................................................125

LIST OF EXHIBITS
Exhibit 1 - City Limits / Sphere of Influence ......................................................................... 19 Exhibit 2 - Annexation Areas ................................................................................................... 20 Exhibit 3 - General Plan Land Use Map.................................................................................. 30 Exhibit 4 – Administrative Facilities ....................................................................................... 43 Exhibit 5 – Drainage Facilities .................................................................................................. 53 Exhibit 6 – Fire Station Facilities .............................................................................................. 60 Exhibit 7 – Law Enforcement Facilities................................................................................... 67 Exhibit 8 – Library Facilities ..................................................................................................... 73 Exhibit 9 – Park Facilities .......................................................................................................... 80 Exhibit 10 – Primary Roadways Map...................................................................................... 91 Exhibit 11 – Wastewater Treatment Facilities........................................................................ 99 Exhibit 12 – Water Facilities ................................................................................................... 109

LIST OF TABLES
Table 1 - Population Projections .............................................................................................. 21 Table 2 – Residential Build Out Projections Within City ..................................................... 33 Table 3 – Residential Projections – Annexation Areas ......................................................... 34 Table 4 – Residential Build Out Projections – Annexations Areas ..................................... 35 Table 5 – Total Residential Build Out Projections................................................................. 35 Table 6 – Nonresidential Build Out Projections Within City .............................................. 37 Table 7 – Nonresidential Build Out Projections – Annexation Areas ................................ 37 Table 8 – Nonresidential Build Out Projections - Summary................................................ 37 Table 9 – Demand for Administrative Facilities.................................................................... 45 Table 10 – Yearly Cost Estimate for Yearly Administrative Services................................. 46 Table 11 – Yearly Cost Estimate for Drainage Facilities....................................................... 54 Table 12 – Demand for Fire Protection Services.................................................................... 61 Table 13 – Yearly Cost Estimate for Fire Protection Services .............................................. 62 Table 14 – Law Enforcement Demand.................................................................................... 68 Table 15 – Yearly Cost for Law Enforcement Services ......................................................... 69 Table 16 – Library Facilities Demand...................................................................................... 74 Table 17 – Yearly Cost for Library Services ........................................................................... 75 Table 18 – Park Demand ........................................................................................................... 81 Table 19 – Yearly Cost Estimate for Park Facilities ............................................................... 82 Table 20 – Future Roadway Improvements - City ................................................................ 86 Table 21 – Future Roadway Improvements – Annexation Areas ....................................... 87 Table 22 – Yearly Cost Estimate for Street Maintenance...................................................... 92

SERVICE AREA PLAN TABLE OF CONTENTS
vi
Table 23 – Wastewater Demand ............................................................................................ 100 Table 24 – Yearly Cost Estimate for Wastewater Operations and Debt Service............. 101 Table 25 – Water Demand....................................................................................................... 111 Table 26 – Yearly Cost Estimate for Water Operations and Debt Service ....................... 112

SERVICE AREA PLAN EXECUTIVE SUMMARY
1 EXECUTIVE SUMMARY
The purpose of the Service Area Plan is to provide the Imperial County Local Agency Formation Commission (LAFCO) with enough information to demonstrate that future public facilities have been identified and will be available to serve the future development within the sphere of influence in accordance with the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000. This document complies with the requirements of Section 56653(b) regarding the preparation of a plan for providing services (Service Area Plan) and provides the information necessary for LAFCO to conduct a municipal services review in compliance with Section 56430.

The following definitions will be helpful in understanding this executive summary:

Population Projections – The population projections below provide the anticipated population for the current year (2024) and in five year increments up to the year 2045.

Performance Standard - A performance standard is the desired level of service that a public facility must provide.

Facility Analysis - The facility analysis determines the existing and future impacts or demands on public facilities.

The Executive Summary provides a brief summary of the population projections and the analysis for each individual public facility in terms of the performance standard, existing facilities, facility demand, mitigation, annual budget, cost per capita and financing.

POPULATION PROJECTIONS
Year Dwelling
Units
Population
2024 6,684 22,141
2025 6,883 22,853
2030 7,970 26,774
2035 9,225 31,369
2040 10,672 36,753
2045 12,341 43,061

SERVICE AREA PLAN EXECUTIVE SUMMARY
2 PUBLIC FACILITY ANALYSIS

ADMINISTRATIVE FACILITIES
Performance Standard - 842 sq. ft. of administrative building space/1,000 population
Existing Facilities -
City Clerk 306 sq. ft.

City Hall 2,523 sq. ft.

City Manager 866 sq. ft.

Legislative 1,000 sq. ft.

Community Center 2,088 sq. ft.

Parks & Recreation 768 sq. ft.

Senior Center 2,337 sq. ft.

TOTAL - 9,888 sq. ft.

Existing Demand - 19,242 sq. ft. (est. 2025)
Adequacy - Building Square Footage
Existing = 9,888 sq. ft.

Demand = 18,642 sq. ft.

Total = - 8,754 sq. ft. - (Deficient)
Future Demand - 2025 – 19,242 sq. ft.
2030 – 22,544 sq. ft.
2035 – 26,413 sq. ft.
2040 – 30,946 sq. ft.
2045 – 36,257 sq. ft.

Mitigation -
A. On a yearly basis, the City of Imperial shall
review the facilities provided against the
demand for facilities based on the performance
standard.

B. By the year 2030 (6-year time period), a
minimum of 3,901 square feet of additional
administrative facilities to meet future demand
should be provided.

SERVICE AREA PLAN EXECUTIVE SUMMARY
3 Funding Sources - Current Sources - Property taxes, sales taxes, licenses and permits, fines and penalties, charges for services, Development Impact Fees, and other miscellaneous
sources.

Future Sources - Continue to use existing sources as
well as explore the use of general obligation bonds,
City-wide Community Facilities District, and/or other
appropriate funding mechanism.

Annual Budget - $4,013,200
(2023/2024FY)
Cost Per Capita - $181.25 per capita

DRAINAGE FACILITIES
Performance Standard - Conformance with the City of Imperial design guidelines for storm water runoff and management,
NPDES requirements, any requirements of the Federal
Emergency Management Agency and the
requirements established by the Imperial Irrigation
District for storm water runoff.

Existing Facilities - Five primary drainage zones within the City consisting of ditches, pipes, and detention basins.

Adequacy- Some areas within the city experience short term flood which generally discharges completely within 72
hours. Current facilities adequately convey up to the
100-year storm incident.

Future Demand - The construction of future storm water drainage facilities will be based on the rate and the type of new development within the City of Imperial and the
annexation areas.

Mitigation -
A. All future development in the City of Imperial
shall be required to construct future storm drain
facilities in accordance with the design
standards of the Engineering Department and

SERVICE AREA PLAN EXECUTIVE SUMMARY
4 the Imperial Irrigation District (IID) necessary
to convey storm water into existing drains
managed by IID.

B. All future development shall retain storm water
on-site or within existing retention basins to
restrict storm water flow into IID facilities in
accordance with the IID policies.

C. All future development shall ensure compliance
with all state and federal rules and regulations
related to the discharge of storm water.

D. All development shall provide improvements
constructed pursuant to best management
practices referenced in the California Storm
Water Best Management Practices Handbook.

Funding Sources - Current Sources - Property taxes, sales taxes, licenses and permits, charges for services and other
miscellaneous sources.

Future Sources - Continue to use existing sources as
well as use City wide community facilities district,
special assessment districts, or community services
districts. Future storm water drainage facilities will be installed at the developer’s expense at the time of
construction.

Annual Budget - $105,200
(2023/2024 FY)
Cost Per Capita - $4.75 per capita

SERVICE AREA PLAN EXECUTIVE SUMMARY
5 FIRE FACILITIES
Performance Standard - Five (5) Minute Response for Medical Emergencies Seven (7) Minute Response for Structural Fires
Existing Facilities - 14,500 sq. ft. Fire Station
One (1) 500 Gallon Engine (City) – Currently out of
Service/Replacement Needed
One (1) 105 Foot Ladder Truck (City) – Currently out
of Service/Waiting on Repair, Replacement needed
One (1) 750 Gallon Engine (County) – Available by
mutual request
One (1) 800 Gallon Engine – Currently in use to
service the City, first out unit
One (1) 1,800 Gallon Water Tender (County)
One (1) 1,500 Gallon Aircraft Crash/Rescue Truck
(County) – Out of Commission
One (1) Hazardous Device (Bomb) Unit (County)
Adequacy - Fire Services/Facilities meets the needs of the City.

Actual Response Times1:

Northeast Area (Neckel Road) – 7 Minutes
Southwest Area (Aten/Austin) – 3 Minutes
Northwest Area (14th/D Street) – 5 Minutes
Southeast Area (Clark/Aten) – 5 Minutes
Future Demand - Building:
15,000 sq. ft. Building Shared with Law
Enforcement.

Vehicles2:

One (1) Fire Engine
1 Exhibit A of “AGREEMENT FOR FIRE PROTECTION SERVICES BETWEEN COUNTY OF IMPERIAL AND CITY OF IMPERIAL” – April 26, 2017
2 Response letter from Imperial County Fire Department – March 2024.

SERVICE AREA PLAN EXECUTIVE SUMMARY
6 One (1) Water Tender
One (1) Brush Truck
One (1) Command Response Unit
Equipment3:

Four (4) Breathing Apparatus
One (1) Communication Equipment
One (1) Specialized Equipment
Mitigation -
A. Fire protection facilities and personnel should
be incrementally added as demand increases.

B. An additional fire station should be considered.

C. All major developments proposed within the
City of Imperial shall be forwarded to the fire
department for review and comments.

D. Adequate fire flows shall be submitted for all
development projects.

E. A Master Plan for Fire Protection Facilities
should be prepared prior to the need for
expanded facilities and no later than 2030.

Funding Sources - Current Sources - Property and sales tax, and Development Impact Fees.

Future Sources - Continue to use existing sources as
well as explore Fire Suppression Assessment District
and/or Special Tax.

Annual Budget - $1,300,000 - Paid by the City of Imperial to Imperial (2023/24 FY) County for contract fire protection services.

Cost Per Capita - $61.49 per capita
3 Ibid.

SERVICE AREA PLAN EXECUTIVE SUMMARY
7 LAW ENFORCEMENT
Performance Standard - 1.6 Officers/1,000 population

0.25 Support Personnel /1,000 population
237 square feet of building/ Full-Time Personnel
1 Patrol Vehicle per 2 Officers
Existing Facilities -
According to an inventory provided by the Imperial Police Department, the department has the following existing Law Enforcement personnel and facilities2F
4:

Sworn Officers:

One (1) Police Chief
One (1) Captain
Six (6) Patrol Sergeants
One (1) Patrol Corporals
Fifteen (15) Patrol Officers
Support Personnel:

One (1) Administrative Assistant to the Chief
Five (5) Police Service Officers
Facilities:
3,788 square feet of building
Nine (9) Patrol Vehicles
Seven (7) Support Vehicles
Adequacy - The Police Department is deficient for building square footage, sworn officers and support personnel.

Building Square Footage:

Existing = 3,788 sq. ft.

Demand = 7,110 sq. ft.

Total = - 3,322 sq. ft. (Deficient)

4 Source – Letter prepared by Lieutenant Andrew Loper sent via email dated April 5, 2024

SERVICE AREA PLAN EXECUTIVE SUMMARY
8 Sworn Officers:

Existing = 24 Officers
Demand = 37 Officers (est. 2025)
Total = -13 Officers (Deficient)
Support Personnel:

Existing = 6 Personnel
Demand = 9 Personnel (est. 2025)
Total = -3 Personnel (Deficient)
Future Demand - 2025 – 37 Officers /9 Personnel /10,832 sq. ft. 2030 - 43 Officers / 11 Personnel / 12,691 sq. ft.
(New police station/training facility to be
shared with the Fire Department)
2035 - 50 Officers / 13 Personnel /14,869 sq. ft.
2040 - 59 Officers / 15 Personnel /17,421 sq. ft.
2045 - 69 police officers / 17 Personnel /20,411 sq. ft.

Mitigation -
A. The City of Imperial shall continue to monitor
the response times for priority 1 calls to ensure
adequate public safety.

B. A financing mechanism shall be identified that
will enable the City to construct a new police
station with possible dispatching services.

C. The Police Department shall continue obtaining
grants and other funds to combat crime through
pro-active and preventive measures.

Funding Sources - Current Sources - Property and sales taxes from the General Fund, collection of Development Impact Fees,
Narcotics Task Force, State C.O.P.S. Grant, Local Law
Enforcement Block Grant (LLEBG).

SERVICE AREA PLAN EXECUTIVE SUMMARY
9 Future Sources - Continue to use existing sources.

Annual Budget - $4,174,100
(2022/2023 FY)
Cost Per Capita - $188.52 per capita

LIBRARY FACILITIES
Performance Standard - 217 square feet of library space/1,000 population Existing Facilities - 4,920 square feet of library space (2022) Adequacy - Library facilities are deficient in building square footage by a very small amount. Facilities and services currently meet the needs of the City.

Building Square Footage
Existing = 4,920 sq. ft.

Demand = 4,959 sq. ft. (2025)
Total = - 39 sq. ft. (Deficient)
Future Demand - 2025 - 4,959 sq. ft.
2030 – 5,810 sq. ft.
2035 – 6,807 sq. ft.
2040 – 7,975 sq. ft.
2045 – 9,344 sq. ft.

Mitigation -
A. The City shall maintain efforts to obtain
additional funding in order to continue
providing adequate library services to its
residents.

Funding Sources - Current Sources - Property and sales taxes from the general fund and the collection of Development
Impact Fees.

Future Sources - Continue to use existing sources as
well as explore the use of community facilities district,

SERVICE AREA PLAN EXECUTIVE SUMMARY
10 special assessment district, California Literacy
Campaign Fund, the State Public Library Fund,
Community Development Block Grants, and user fees.

Annual Budget - $1,000,318
(2023/2024)
Cost Per Capita - $47.31 per capita

PARK AND RECREATIONAL FACILITIES
Performance Standard - 3.0 acres of parkland / 1,000 population Existing Facilities - 58.25 acres
Adequacy - Park Facilities do not currently meet the Performance Standard.

Parkland Acreage
Existing = 58.25 Acres
Demand = 63.40 Acres
Total = - 5.14 Acres (Deficient)
Future Demand – 2025 - 68.6 acres
2030 – 80.3 acres
2035 – 94.1 acres
2040 – 110.3 acres
2045 – 129.2 acres
Mitigation -
A. Continue to require developers of new
subdivisions to dedicate parkland and/or pay
the development impact fee to ensure that
future residents pay their fair share for impacts
on park facilities.

B. Pursue federal and state grants and aid funds to
ensure there are sufficient parks in the future.

Funding Sources - Current Sources - property and sales taxes from the general fund, collection of user fees and Development
Impact Fees.

SERVICE AREA PLAN EXECUTIVE SUMMARY
11 Future Sources - Continue to use existing sources,
Community Facilities District, Special Benefit
Assessment District Community Development Block
Grants, and/or other state and federal grants.

Annual Budget - $1,500,700
(2023/2024 FY)
Cost Per Capita - $70.98 per capita

CIRCULATION FACILITIES
Performance Standard - Level of Service of “C” or better Existing Facilities - Highway -
State Highway 86 (Freeway)
Major Arterial –
 Neckel Road
 Ralph Road
 Barioni Boulevard (Worthington Road)
 Aten Road
 P Street (Clark Road)
 Dogwood Road
 La Brucherie Road
Secondary Arterial -
 Imperial Avenue
 Fifteenth Street
 Cross Road
 Second Street
 Treshill Road
 P Street
 Huston Road
 Brewer Road
Industrial Collector -
 La Brucherie Road (Aten Road to Airport)
 First Street
 M Street

SERVICE AREA PLAN EXECUTIVE SUMMARY
12  N Street
 Fourth Street (N Street to P Street)
Residential Collector –
 La Brucherie (South City Limits to Aten Road)
 First Street
 Third Street
 Fourth Street (B Street to M Street)
 The remaining number and letter streets not
previously mentioned.
8 Signalized Intersections
Adequacy - Existing streets are operating at a volume to capacity ratio of .80 or better
Future Demand - See Tables 21 and 22
Mitigation - Recommendations:

A. For Industrial and Residential Collectors, the
developers shall be responsible for frontage
street improvements including one travel lane,
curb, gutter, and sidewalk constructed to City
standards for all land fronting on said
collectors.

B. For Major and Secondary Arterials, the
developer shall be responsible for frontage
improvements including median, one travel
lane, curb, gutter and sidewalk.

C. New development resulting in increased traffic
impacts that exceed 5,000 vehicles per day on
local streets shall provide a traffic study to
outline needed improvements to mitigate the
increased traffic levels.

Funding Sources - Current Sources - General Fund, Motor Vehicle In-Lieu Tax, State Gas Tax, LTA Measure D, Caltrans,
Development Impact Fee, and developers.

Future Sources - Continue to use existing sources as
well as explore the use of citywide Community
Facilities District, Special Benefit Assessment District,

SERVICE AREA PLAN EXECUTIVE SUMMARY
13 Certificate of Participation, Safe, Accountable, Flexible, and Efficient Transportation Equity Act (SAFETEA),
Surface Transportation Program (STP), Transportation
Enhancement Activities (TEA), and/or Community
Development Block Grants.

Annual Budget - $1,596,300
(2023/2024 FY)
Cost Per Capita - $72.09 per capita

WASTEWATER TREATMENT AND SEWER FACILITY CAPACITY
Performance Standard - Sewer facilities must meet NPDES permit requirements.

Existing Facilities - Approximately 63 miles of gravity sewers ranging in size from 6 to 24 inches in diameter, 16 lift stations, and 6 miles of force mains. Treatment capacity of 2.4 MGD.

Adequacy - Current Demand – 1.4 MGD. The City will require construction of an additional wastewater treatment
conveyance facilities as growth continues. Facility
costs will be absorbed by developments which will
inherently cause increased average daily flow.

Future Demand - 2025 – 1.4 MGD Average Daily Flow
2030 – 1.64 MGD Average Daily Flow
2035 – 1.92 MGD Average Daily Flow
2040 – 2.25 MGD Average Daily Flow
2045 – 2.63 MGD Average Daily Flow
Mitigation - Recommendations:

A. Facilities identified in the Wastewater Master
Plan update shall be constructed as needed as
new development and annexation of land
occurs.

B. Prior to the recordation of a final map within
any of the annexation areas, a development
agreement must be in place to ensure that
adequate wastewater facilities will be provided

SERVICE AREA PLAN EXECUTIVE SUMMARY
14 during the PWWF conditions for the
wastewater conveyance system being utilized
by said annexation area.

C. All system improvements shall be designed and
constructed in accordance with Federal, State,
and local regulations.

Funding Sources - Current Sources - The primary sources of revenue for wastewater treatment and conveyance facilities are the
Wastewater Fun and, Wastewater Capacity Fees.

Future Sources - Continue to use existing sources as
well as consideration for special assessment districts, community facilities districts, local bond issuance,
developer contributions, development impact fees,
USDA Water and Waste Disposal Loans and Grants for
Public Works and Infrastructure Development.

Annual Budget - Wastewater Expenditures – $10,165,500
(2023/2024 FY) Wastewater Revenues - $6,774,200
-$3,391,300
Cost Per Capita - $153.16 per capita

WATER FACILITIES
Performance Standard - Although there are no adopted Performance Standards for water treatment and distribution, there
are design criteria that must be met to ensure that
adequate potable water supply and fire flow needs
are provided.

Existing Facilities – Treatment One at 7.0 MGD
Storage Three 2.0 MG Water Reservoirs
Booster Stations Three Booster Pump Stations
with Eight Electric Pumps at
2,300 – 2,500 GPM
Pipelines 74 Miles of 2” – 20” Pipelines

SERVICE AREA PLAN EXECUTIVE SUMMARY
15 Adequacy – All water distributed by the City to customers is treated first at the City’s water treatment plant, which has a capacity of 7.0 MGD. The water supply
currently meets all applicable state and federal
drinking water standards. As of 2020, the plant
produced an average of 2.6 MGD for customer use.

Future Demand - 2025 - 3.428 MGD Average Daily Demand
2030 - 4.016 MGD Average Daily Demand
2035 - 4.705 MGD Average Daily Demand
2040 - 5.513 MGD Average Daily Demand
2045 - 6.459 MGD Average Daily Demand
Mitigation - Recommendations5:

A. Develop a Water Facilities Asset Management
Plan within the near to mid-term time frame
for budgeting purposes.

B. Install flow control valves on the City Shop
Tank and Aten Tank to help mitigate the low
pressures caused by high flow rates when
refilling the reservoirs.

C. Compile a geographical referenced database to
better track the condition and life expectancy
of existing facilities, including pipeline age.

D. Schedule proposed facilities in a timely
manner to maintain adequate service with a
growing population.

E. Prior to the recordation of a final map within
any of the annexation areas, a development
agreement shall be in place to ensure that
adequate water pressures will be provided
during the MDPHF conditions for the water
distribution system being utilized by said
annexation area.

F. A potable water supply shall be provided for
all annexation areas.
5 Water Master Plan – May 2022 and prior recommendations from 2015 SAP

SERVICE AREA PLAN EXECUTIVE SUMMARY
16 G. Adequate fire flow, subject to the approval of
the fire department, shall be provided for all
annexation areas.

H. All system improvements shall be designed
and constructed in accordance with Federal,
State, and local regulations.

Financing - Current Sources - The primary sources of revenue for water treatment and distribution facilities are the
water service charges, water capacity fees and water
Water Bond 2019.

Future Sources - Continue to use existing sources as
well as use special assessment districts, community
facilities districts, local bond issuance, developer
contributions, development impact fees, USDA Water
and Waste Disposal Loans, and Grants for Public Works
and Infrastructure Development.

Annual Budget - Water Expenditures $13,162,600
(2023/2024 FY) Water Revenues $6,583,300
- $6,579,300
Cost Per Capita - $297.15 per capita

SERVICE AREA PLAN INTRODUCTION
17 INTRODUCTION
I. PURPOSE
In accordance with the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000, an up-to-date Service Area Plan is required for all cities. The purpose of the Service Area Plan is to address how public facilities will be extended to the areas outside the City limits and within the sphere of influence.

It is intended to demonstrate the City’s ability and intent to provide adequate services to the sphere of influence boundaries at the time of annexation.

This Service Area Plan (SAP) provides an analysis of existing public facilities and services of the City and indicates how the demand created by future developments within the City’s service area would be met for each service and facility. The Service Area Plan contains the following:
• A projection of the geographic extent of service capabilities during the next 20 years delineated in 5-year increments.
• Projected level of service capabilities, time frames and geographical areas. • Actual and projected costs of services to consumers.
• Sufficient information concerning current and projected capital programs, revenues, costs, rate structures and financing, and other information necessary to support the projected service capabilities and areas set forth in the Plan.

II. BACKGROUND
The City of Imperial is a predominantly agricultural City situated 13 miles north of the U.S./Mexico border and adjacent to the northern boundary of the City of El Centro all within the County of Imperial. The California Mid-Winter fairgrounds, the Imperial County Airport, and the Imperial Irrigation District (IID) headquarters are the other primary elements that are identified with the City of Imperial. Additionally, 40 acres in the southeast portion of the City is the home of the El Centro Sector Headquarters of the U.S. Border Patrol.

Exhibit 1, Sphere of Influence/City Limits, illustrates the boundaries of the City limits and the proposed sphere of influence for the City of Imperial. The entire Sphere of Influence consists of approximately 8,343 acres of land, 3,999 of which are within the City limits. Based on the anticipated development to occur during the next 20-year period, the City of Imperial is able to demonstrate the ability to provide municipal services to the area included in this Service Area Plan.

SERVICE AREA PLAN INTRODUCTION
18 Outside of the current City limits there are a total of 15 areas assumed for annexation and development within the next twenty (20) years. For the purposes of this Service Area Plan, these areas have been labeled as provided for in Exhibit 2 which also illustrate the location of these annexation areas and the time period in which they are assumed to be annexed.

SERVICE AREA PLAN INTRODUCTION
19 Exhibit 1 - City Limits / Sphere of Influence

SERVICE AREA PLAN INTRODUCTION
20 Exhibit 2 - Annexation Areas

SERVICE AREA PLAN INTRODUCTION
21 III. RESIDENTIAL PROJECTIONS
The previous Service Area Plans (2008 and 2015) assumed population projections published by the Southern California Association of Governments (SCAG) and estimated growth within the current city boundaries and the future annexation area.

This Service Area Plan uses population projections based on SCAG’s persons per household, existing dwelling units as provided by the City of Imperial issuance of building permits through February 2024, anticipated annexations as well as the growth that has occurred over the past 10 years. This is discussed further in the Phasing Projections section of this document. The City of Imperial’s population is estimated to increase to 30,163 by 2030 and is expected to grow to 45,496 by the year 2045. The following table, City of Imperial Population Projections, provides projections of the future population of the City of Imperial through Year 2045 in five-year increments.

Table 1 - Population Projections

YEAR PROJECTED POPULATION
2024 22,141
2025 22,853
2030 26,774
2035 31,369
2040 36,753
2045 43,061

SERVICE AREA PLAN INTRODUCTION
22 IV. PUBLIC FACILITIES AND SERVICES
This Service Area Plan will address how public facilities and services will be provided to the City of Imperial and the Annexation Areas over the course of the 20-year planning period. An analysis of the following facilities and services are provided in this document:
• Administrative Facilities City of Imperial
• Drainage Facilities City of Imperial/Imperial Irrigation District • Fire Facilities County of Imperial via contract with the City • Law Enforcement City of Imperial
• Library Facilities City of Imperial
• Park and Recreational Facilities City of Imperial
• Circulation Facilities City of Imperial
• Wastewater Treatment City of Imperial
• Water Facilities City of Imperial
Each facility is analyzed in detail based on the standards developed by LAFCO for Service Area Plans. For each service, the following information is provided:
• Description of the nature of each service to be provided. • Description of the service level capacity from the service provider’s facilities. • Presentation of maps that clearly indicate the location of existing and proposed facilities, including a plan for timing and location of facilities. • Identification of existing land use and a five-year projection of land use and land use control.
• Identification of the anticipated service level to be provided. • Demonstration that adequate services will be provided within the time frame provided.
• Discussion of any conditions which may be imposed or required within the affected territory.
• Description of any actions, improvements, or construction necessary to reach required service levels, including costs and financing methods. • Provision of copies of district enabling legislation pertinent to the provision of services and annexations.

SERVICE AREA PLAN INTRODUCTION
23 Each facility analysis is divided into four sections which discuss the abovementioned information. These sections are:
• Performance Standard: A description of the desired level of service that a public facility must provide.
• Facility Planning and Adequacy Analysis: A description of the existing facilities, the current adequacy of the facilities, the future demand for facilities and the phasing of the demand for facilities.
• Mitigation: A series of recommendations to ensure that adequate facilities will be provided.
• Financing: An explanation and identification of how the service and facilities are currently being funded, including a per capita cost, and how future services and facilities may be funded.

SERVICE AREA PLAN PHASING PROJECTIONS
24 PHASING PROJECTIONS
I. INTRODUCTION
The Phasing Projections section provides an estimate for where and when development within the areas of annexation will be phased into the City of Imperial. Although phasing projections are difficult to predict with precision, they are beneficial to the planning of public facilities to ensure level of service standards are continually met.

II. AREAS OF ANNEXATION
Each area of annexation is described below in terms of its approximate boundary lines, the land uses involved and the timing in which the annexation will take place.

The following segment provides a summary of each annexation area in the order of when the area is anticipated to be annexed.

Within 5 Years -
Annexation Area N-4, 186 Acres – This area is proposed for annexation into the City within five (5) years. The General Plan land use designation in this area is Residential Low–Medium Density and Commercial Neighborhood.

The existing land use is single family residential and agricultural farming.

The boundaries of this annexation area consist generally of the following:
• North boundary line –Larsen Road
• South boundary line – Ralph Road
• East boundary line – Hwy-86
• West boundary line – La Brucherie Road
Annexation Area N-5, 163 Acres– This area is proposed for annexation into the City within five (5) years. The General Plan land use designations in this area are General Industrial and Agriculture. The existing land use is industrial.

SERVICE AREA PLAN PHASING PROJECTIONS
25 The boundaries of this annexation area consist generally of the following:
• North boundary line –Larsen Road
• South boundary line – Ralph Road
• East boundary line – Clark Road
• West boundary line – State Highway 86
Annexation Area N-6, 50 Acres - This area is anticipated to be annexed into the City within five (5) years. The General Plan land use designation in this area consists of Residential Low – Medium Density. The existing land use is agricultural farming.

The boundaries for this annexation area consist of the following:
• North boundary line – Ralph Road
• South boundary line – Neckel Road
• East boundary line – City Limits/Southern Pacific Railroad tracks
• West boundary line – Clark Road
Annexation Area NE-2, 620 Acres – This area is proposed for annexation into the City within five (5) years. The General Plan land use designation in this area is Low – Medium Residential, Residential Condominium, Neighborhood Commercial and Public Use. The existing land use is agricultural farming.

The boundaries of this annexation area consist generally of the following:
• North boundary line –Neckel Road
• South boundary line – Worthington Road
• East boundary line – Dogwood Road
• West boundary line – Clark Road
Annexation Area SE-1, 320 Acres– This area is proposed for annexation into the City within five (5) years. The General Plan land use designation in this area is Low – Medium Residential, Residential Condominium, Neighborhood Commercial, General Industrial and Public Use. The existing land use is agricultural farming.

SERVICE AREA PLAN PHASING PROJECTIONS
26 The boundaries of this annexation area consist generally of the following:
• North boundary line –Worthington
• South boundary line – Huston Road
• East boundary line – Dogwood Road
• West boundary line – “P” Street/Clark Road
Annexation Area SE-2, 51 Acres - This area is anticipated to be annexed into the City within a 5-year period. The General Plan land use designation in this area consists of Rail Served Industrial. The existing land uses consist of one single family home and agricultural.

The boundaries for this annexation area consist of the following:
• North boundary line - 1st Street
• South boundary line - Southern property line of parcel 044- 200-094
• East boundary line - Clark Road
• West boundary line – Railroad tracks
Annexation Area SE-3, 310 Acres - This area is anticipated to be annexed into the City within a 5-year period. The General Plan land use designation in this area consists of Residential Low-Medium Density. The existing land uses consist of one single family home and agricultural.

The boundaries for this annexation area consist of the following:
• North boundary line – Huston Road
• South boundary line - Southern property line of parcel 044- 200-095 and 019
• East boundary line – Eastern property lines of 044-200-019 • West boundary line – Clark Road
Within 10 Years -
Annexation Area N-1, 370 Acres – This area is proposed for annexation in the City within ten (10) years. This area is reserved for the Regional Park and Equestrian Center. The General Plan designations for this area are Neighborhood Commercial and Residential Low-Medium Density. The existing uses are single family homes and agriculture.

SERVICE AREA PLAN PHASING PROJECTIONS
27 The boundaries of this annexation area consist generally of the following:
• North boundary line –Harris Road and Lydick Loop
• South boundary line – Larsen Road
• East boundary line – Hwy-86
• West boundary line – Nance Road
Annexation Area N-2, 390 Acres – This area is proposed for annexation in the City within ten (10) years. The General Plan designations for this area is Residential Low-Medium Density. The existing uses are single family homes and agriculture.

The boundaries of this annexation area consist generally of the following:
• North boundary line –Larsen Road
• South boundary line – Neckel Road
• East boundary line – Nance Road and La Brucherie Road • West boundary line – Austin Road
Annexation Area NE-1, 320 Acres – This area is proposed for annexation into the City within ten (10) years. The General Plan land use designation in this area is Agriculture and Commercial Neighborhood. The existing land use is agricultural farming.

The boundaries of this annexation area consist generally of the following:
• North boundary line –Neckel Road
• South boundary line – Short Road
• East boundary line – Dogwood Road
• West boundary line –Annexation Area NE-2
Annexation Area SE-5, 320 Acres - This area is proposed for annexation into the City within ten (10) years. The General Plan land use designations in this area are Residential Low-Medium Density Residential and Neighborhood Commercial. The existing land uses consist of single family detached homes, mobile homes, a small industrial building, agricultural farming and vacant land.

SERVICE AREA PLAN PHASING PROJECTIONS
28 The boundaries for this annexation area consist of the following:
• North boundary line - Northern property line of 044-200-25, 091 & 096
• South boundary line – Aten Road
• East boundary line - Dogwood Road
• West boundary line – Imperial Cross Elementary School and Cross Road
Annexation Area SE-6, 160 Acres - This area is anticipated to be annexed into the City within ten (10) years. The General Plan land use designation in this area consists of Rail Served Industrial. The existing land uses consist of a pipeline company, a border patrol facility, the Southern Pacific Railroad, and warehouse storage.

The boundaries for this annexation area consist of the following:
• North boundary line - Aten Road
• South boundary line - Central Drain
• East boundary line - Eastern property line of parcel 044-220- 46 • West boundary line - Western property line of parcels 044- 220-26,46 and 48
Within 20 Years -
Annexation Area W-1, 891 Acres - This area is anticipated to be annexed into the City within twenty (20) years. The General Plan land use designation in this area consists of Residential Low Density and Residential Low-Medium Density. The existing land uses consist of single family detached and mobile homes.

The boundaries for this annexation area consist of the following:
• North boundary line – Neckel Road
• South boundary line – Brewer Road between Nance Road and La Brucherie Road
• East boundary line – West Boundary of APN 063-047-017 & 063-054-011
• West boundary line – Austin Road

SERVICE AREA PLAN PHASING PROJECTIONS
29 Annexation Area SE-4, 160 Acres - This area is anticipated to be annexed into the City within twenty (20) years. The General Plan land use designation in this area consists of Residential Low–Medium Density. The existing land use is agricultural farming and one single family home.

The boundaries for this annexation area consist of the following:
• North boundary line – Huston Road
• South boundary line – Northern property line of 044-200-025 • East boundary line –Dogwood Road
• West boundary line – Western property line of 044-200-020

SERVICE AREA PLAN PHASING PROJECTIONS
30 Exhibit 3 - General Plan Land Use Map

SERVICE AREA PLAN PHASING PROJECTIONS
31 A. Residential Projections
The residential development projections provide the anticipated future residential development based on the most current land use designations.

The land use designations for the sphere of influence are based on the current City of Imperial General Plan, as shown Exhibit 3 by as well as the development proposed for the annexation areas.

The following information was obtained from assessor parcel maps, the City of Imperial General Plan, an on-site land use survey and building permit information through February 14, 2024.

Existing Dwelling Units -
All the existing dwelling units within the sphere of influence were determined during the on-site Land Use Survey conducted 2009, updated existing units counts in the 2015 Service Area Plan and building permits issued through February 24, 2024. The existing dwelling units included single family detached dwellings, mobile homes, manufactured homes, and multi-family residential units. Mobile Homes and Manufactured homes are represented as Single Family Residential unless within a Mobile Home Park zone.

It was determined that there are 6,684 existing dwelling units within the City limits and 427 existing dwelling units in the annexation areas for a total of 7,111 existing dwelling units within the entire sphere of influence area.

Future Dwelling Units -
Future dwelling units were calculated by adding the number of vacant and underutilized acres for sites both within the incorporated City Limits and in Annexation Areas, grouped into land use, and multiplying that summation by the allowed density per acre (Vacant Build Out Density) and applying the 80% realistic maximum build-out as a conservative ratio. The formula used to obtain this figure is as follows:
(Vacant Acres + Underutilized Acres) x Vacant Build Out Density x 80% = Realistic Future Dwelling Units
Based on the density allowances and the annexation assumptions in this report, and as depicted in Table 2, the current incorporated areas could accommodate approximately 1,718 additional residential units. Table 4 shows that the annexation areas could accommodate approximately 10,803

SERVICE AREA PLAN PHASING PROJECTIONS
32 future units within unincorporated area. The total additional future dwelling unit count for all areas within the City limits and the annexation areas is estimated to be 12,521 additional units as noted in the Table 5 with an estimated build out population of 70,224.

The following table identifies the densities per acre which are allowed for each land use designation:

Land Use Designation Build Out Density

LAND USE DESIGNATION

GENERAL PLAN

DWELLING UNITS

PER ACRE RANGE

VACANT BUILD

OUT DENSITY

PER ACRE
Rural Residential .5 - 1 1
Low Density Residential 1 - 2 2
Low Medium Density Residential 2 - 5 5
Residential Condominium 5 - 20 20
Multiple Family Residential 20 - 30 20
Mobile Home Park 5 - 8 8
Agriculture .4 .4

SERVICE AREA PLAN PHASING PROJECTIONS
33 Build Out Dwelling Units -
Combining the existing dwelling units and projected future dwelling units results in a total build out dwelling unit projection of 19,632 dwelling units for the entire sphere of influence.

The build out population for the City of Imperial once all areas within the sphere of influence have been annexed and developed is estimated to total 70,224 persons. The build out population was determined by multiplying the build out dwelling units by the person per household rate of 3.5776 persons per dwelling unit.

Table 2 through Table 5 on pages 33 through 35 provide the results of the land use survey and the residential build out projections.

Table 2 – Residential Build Out Projections Within City Residential Build Out Projections
Area Within City Limits
Land Use Designation Existing DUs (1) Future DUs (2) Build Out DUs Build Out Population
Single Family Residential 5,361 1,196 6,557 23,454
Multiple Family
Residential 1,253 522 1,775 6,349
Mobile Home Park 70 0 70 250
TOTALS: 6,684 1,718 8,402 30,054
(1) - Existing Units Source - SCAG - Local Housing Data - April 2021 PLUS 125 SFD permits pulled from April 1, 2021 - March 30, 2022, PLUS 48 MF permits pulled from April 1, 2021 - March 30, 2022 (2) - Future Units - Vacant Land Survey provided by the City of Imperial - April 2021 MINUS SFD and MF units between April 1, 2021 - March 30, 2022.
6 Source: SCAG – April 2021

SERVICE AREA PLAN PHASING PROJECTIONS
34 Table 3 – Residential Projections – Annexation Areas Area General Land Use Acres Phasing Realistic Units
(1)
N-4 Residential & Commercial 186 1 year 701
N-6 Residential 50 20 years 240
N-5 Agriculture & Industrial 163 5 years 16
NE-2 Agriculture, Residential & Commercial 620 5 years 867 SE-1 Agriculture & Commercial 320 1 year 99
SE-2 Industrial 84 5 years 0
SE-3 Residential 310 5 years 1,488
Subtotal 1,733 5 Years 3,411
N-1 Residential & Commercial 370 10 years 1,488
N-2 Residential 390 10 years 1,872
NE-1 Agriculture & Commercial 320 10 years 99
SE-5 Residential & Commercial 320 10 years 1,488
SE-6 Industrial 160 10 years 0
Subtotal 1,560 10 Years 4,947
W-1 Residential 891 20 years 1,681
SE-4 Residential 160 20 years 768
Subtotal 1,051 20 Years 2,449
GRAND TOTAL 4,344 10,807
(1) Methodology: The acreage in each development was multiplied by the maximum density allowed for the corresponding land use and by 80% to discount roadways, parks and retention basins and to obtain a realistic unit count.

SERVICE AREA PLAN PHASING PROJECTIONS
35 Table 4 – Residential Build Out Projections – Annexations Areas Residential Build Out Projections
Annexation Area Summary
Land Use Designation Existing
DUs
Future
DUs
Build Out
DUs
Build Out
Population
Single Family Residential 423 10,807 11,230 40,170
Multiple Family Residential 0 0 0 0
Nonresidential Areas 4 (4) 0 0
TOTALS: 427 10,803 11,230 40,170
Table 5 – Total Residential Build Out Projections
Total Residential Build Out Projections
City Limits and Annexation Areas
Study Areas Existing DUs Future DUs Build Out DUs Build Out Population
City Limits 6,684 1,718 8,402 30,054
Annexation Areas 427 10,803 11,230 40,170
TOTALS: 7,111 12,521 19,632 70,224

SERVICE AREA PLAN PHASING PROJECTIONS
36 B. Nonresidential Projections
Nonresidential build out projections predict future growth of those areas containing industrial and commercial land use designations. The nonresidential development projections provide a listing of the existing, future and build out square footage within the City limits and the sphere of influence area. The methodology for obtaining existing and future nonresidential square footage is similar to that of the residential projections.

Existing Nonresidential Square Footage
Existing nonresidential square footage was calculated by applying a coverage factor of 40% on all developed land designated for commercial and industrial uses. The square footage was determined by multiplying the site acreage by the 40% coverage factor for all developed nonresidential designated areas. The existing nonresidential square footage within the City limits is estimated to be 4,311,995 square feet. The existing nonresidential square footage within the annexation areas is estimated to be 447,876 square feet.

Future Nonresidential Square Footage
Similar to the process of determining the existing nonresidential square footage, a coverage factor was used to determine future nonresidential square footage on vacant and underutilized property. The vacant coverage factor for commercial and industrial uses for future development is 30%.

The reason for the reduction from 40% for existing development to 30% for future development is that a coverage factor of 30% accounts for reductions of buildable land area for street and utility land dedications as well as parking and landscaping requirements that essentially decrease the amount of square footage that can be developed. The future nonresidential square footage within the City limits is estimated to be 10,003,829 square feet. The future nonresidential square footage within the annexation areas is estimated to be 13,319,021 square feet.

Nonresidential Build Out Square Footage
Combining the existing nonresidential inventory with the future nonresidential projections, the total nonresidential build out projections were determined. The total builds out nonresidential square footage within the sphere of influence including all existing square footage is estimated to be 23,322,850 square feet.

SERVICE AREA PLAN PHASING PROJECTIONS
37 Table 6 through Table 8 on pages 37 through 37 provide the results of the land use survey and the nonresidential build out projections.

Table 6 – Nonresidential Build Out Projections Within City Nonresidential Build Out Projections
Area Within City Limits
Land Use Designation
Existing
Development
(sq. ft.)
Future
Development
(sq. ft.)
Build Out
Development
(sq. ft.)
Village Commercial 173,725 38,566 212,291
Neighborhood Commercial 491,193 877,546 1,368,739
Auto Mall 328,329 525,623 853,952
Commercial Regional 1,112,967 1,526,765 2,639,732
General Industrial 675,149 5,480,439 6,155,588
Rail-served Industrial 1,167,578 1,917,944 3,085,522
Additional Nonresidential Development 363,054 (363,054) 0 TOTALS: 4,311,995 10,003,829 14,315,824
(1) Based on 2015 Data from SAP including Building Permits issued through April 11, 2022.

Table 7 – Nonresidential Build Out Projections – Annexation Areas Nonresidential Build Out Projections
Annexation Area Summary
Land Use Designation
Existing
Development
(sq. ft.)
Future
Development
(sq. ft.)
Build Out
Development
(sq. ft.)
Neighborhood Commercial 11,260 1,881,900 1,893,160
Commercial Regional 33,242 2,885,676 2,918,918
General Industrial 0 0 0
Rail-Served Industrial 403,374 6,441,881 6,845,255
TOTALS: 447,876 11,209,457 11,657,333
Source - June 2017 City of Imperial General Plan
Table 8 – Nonresidential Build Out Projections - Summary

SERVICE AREA PLAN PHASING PROJECTIONS
38 Total Nonresidential Build Out Projections
City Limits and Annexation Areas
Study Areas
Existing
Development (sq.
ft.)
Future
Development
(sq. ft.)
Build Out
Development
(sq. ft.)
City Limits 4,311,995 10,003,829 14,315,824
Annexation Areas 447,876 11,209,457 11,657,333
TOTALS: 4,759,871 21,213,286 25,973,157

SERVICE AREA PLAN ADMINISTRATIVE FACILITIES
39 ADMINISTRATIVE FACILITIES
I. PERFORMANCE STANDARD
The performance standard for administrative services was determined during the preparation of the Service Area Plan approved by LAFCO on January 25, 2001, and reaffirmed in the Service Area Plan adopted in September 2015. It was based on the existing administrative facilities square footage and the existing population at the time of the preparation of the original Service Area Plan. It was determined at that time that the building area available was efficient and appropriate. Therefore, the performance standard was set at 842 square feet per 1,000 population.

II. FACILITY PLANNING AND ADEQUACY ANALYSIS
This analysis provides an inventory of the existing City Administrative Facilities owned by the City of Imperial, the existing and future demand for facilities as well as a projected phasing schedule. The purpose of this analysis is to determine if the existing facilities are adequate and to identify approximately when additional facilities will be needed in order to meet future demand.

A. Inventory of Existing Facilities
The City of Imperial City Hall is located at 400 - 420 South Imperial Avenue.

The existing administrative facilities consist of a total of 9,888 square feet.

This square footage is broken down into the following categories:

City Clerk 306 sq. ft.

City Hall 2,523 sq. ft.

City Manager 866 sq. ft.

Legislative 1,000 sq. ft.

Community Center 2,088 sq. ft.

Parks & Recreation 768 sq. ft.

Senior Center 2,337 sq. ft.

TOTAL 9,888 sq. ft.

B. Adequacy of Existing Facilities
Using the performance formula, the existing demand for administrative facilities is 18,642 square feet.

Existing Population x Performance Standard = Current Demand 22,141 persons x 842 sq.ft. /1,000 population = 18,642 sq.ft.

SERVICE AREA PLAN ADMINISTRATIVE FACILITIES
40 Existing Facilities - Current Demand = Adequacy
9,888 sq.ft. - 18,642 sq.ft. = -8,754 sq.ft.

Based on the performance standard formula, there is a deficiency of -8,754 square feet of administrative building square footage. As the population increases, there will be an immediate need for additional City administrative facilities.

C. Future Demand for Facilities
Using the existing performance standard formula, the City of Imperial will need 22,544 square feet of administrative space by the year 2030. 26,774 Future 2030 population x 842 sq. ft. per 1,000 population = 22,544 square feet D. Opportunities for Shared Facilities
The City of Imperial provides for all of its City administrative needs using full-time, part-time and contract workers. Assistance from other jurisdictions for administrative services is not provided nor will be provided.

There are many staff members who provide their expertise in public facilities and services that are outside of the administrative services arena such as in circulation, water, and wastewater. For example, the City Manager, Community Development Director, and several other employees of the City will complete tasks that are not a part of the administrative services but are directly related to the specific needs of various public services that the City provides. These tasks are funded through the individual budgets of the various departments for which the tasks are being completed. This method of cross-utilization is an efficient use of existing resources especially for small jurisdictions such as the City of Imperial.

E. Phasing
The following represents the demand for administrative facilities square footage for next 20 years in five-year increments. Table 9 on page 45 provides a yearly demand for administrative facilities. • 2025 – 19,242 sq. ft.
• 2030 – 22,544 sq. ft.
• 2035 – 26,413 sq. ft.

SERVICE AREA PLAN ADMINISTRATIVE FACILITIES
41 • 2040 – 30,946 sq. ft.
• 2045 – 36,257 sq. ft.

III. MITIGATION
On a yearly basis, the City of Imperial should review the facilities provided against the demand for facilities based on the performance standard. Additional facilities should be provided on an as needed basis.

Recommendations:

A. On a yearly basis, the City of Imperial shall review the facilities provided against the demand for facilities based on the performance standard.

B. By the year 2030 (6-year time period), a minimum of 15,510 square feet of additional administrative facilities to meet future demand shall be provided.

IV. FINANCING
The current revenue sources for administrative facilities includes property tax and sales taxes, licenses and permits, fine and penalties, charges for services, Development Impact Fees and other miscellaneous sources.

A. Per Capita Costs
The 2023-2024 City of Imperial Budget identifies approximately $4,013,200 for the continued operation of administrative facilities. There are approximately $1,050,166 in general fund revenues (charges for services, licenses) used to help pay for the administrative services. These functional revenues must be subtracted from the expenditures in order to determine the true costs to the general public. Therefore, the cost to the general public through taxation for administrative services is $2,963,034. Using the City’s current population, the per capita cost is $133.82.

A cost estimate for future continued maintenance and operation of administrative facilities is illustrated in Table 10 on page 46. These estimations assume a constant cost per capita in the year 2021 dollars and the provided population projections.

B. Future Funding Sources

SERVICE AREA PLAN ADMINISTRATIVE FACILITIES
42 The City of Imperial will continue to use the existing funding sources for the maintenance and operation of City administrative facilities. However, due to the future growth anticipated, other funding sources for capital improvements will be needed.

Other funding sources available include general obligation bonds or a Citywide community facilities district. Further descriptions of the financing mechanisms are provided in the Financing section.

SERVICE AREA PLAN ADMINISTRATIVE FACILITIES
43 Exhibit 4 – Administrative Facilities

SERVICE AREA PLAN ADMINISTRATIVE FACILITIES
44 SERVICE AREA PLAN ADMINISTRATIVE FACILITIES
45 Table 9 – Demand for Administrative Facilities
Demand for Administrative Facilities

YEAR PROJECTED

POPULATION

BUILDING SQUARE

FOOTAGE DEMAND
2024 21,141 18,642
2025 22,853 19,242
2030 26,774 22,544
2035 31,369 26,413
2040 36,753 30,946
2045 43,061 36,257

SERVICE AREA PLAN ADMINISTRATIVE FACILITIES
46 Table 10 – Yearly Cost Estimate for Yearly Administrative Services Yearly Cost Estimate for Administrative
Services

YEAR PROJECTED
POPULATION COST (1)
2024 22,141 $4,013,200
2025 22,853 $4,153,662
2026 23,588 $4,299,040
2027 24,347 $4,449,506
2028 25,130 $4,605,239
2029 25,939 $4,766,422
2030 26,774 $4,933,247
2031 27,636 $5,105,911
2032 28,525 $5,284,618
2033 29,443 $5,469,579
2034 30,391 $5,661,014
2035 31,369 $5,859,150
2036 32,379 $6,064,220
2037 33,421 $6,276,468
2038 34,497 $6,496,144
2039 35,607 $6,723,509
2040 36,753 $6,958,832
2041 37,936 $7,202,391
2042 39,157 $7,454,475
2043 40,417 $7,715,382
2044 41,718 $7,985,420
2045 43,061 $8,264,910
(1) Estimates are based on current cost per capita in the FY 2023-2024 Budget.

DRAINAGE FACILITIES
47 DRAINAGE FACILITIES
I. PERFORMANCE STANDARD
Adequacy of drainage facilities is based on conformance with the City of Imperial design guidelines for storm water runoff and management, NPDES requirements, the requirements of the Federal Emergency Management Agency and the requirements established by the Imperial Irrigation District for storm water runoff.

II. FACILITY PLANNING AND ADEQUACY ANALYSIS
The City of Imperial’s storm water drainage facilities include many ditches, pipes and detention basins which function to divert storm runoff and standing water away from residences and business within the City. These facilities convey storm water runoff into the main water drainage system managed by the Imperial Irrigation District (IID). However, the IID has communicated interest in abandoning all facilities within the City limits for the City to take over the system.

Additionally, as future development occurs and drainage facilities are no longer used for agricultural drainage, the IID will abandon those facilities to the City, so that the IID only manages drains used for agricultural.

A. Inventory of Existing Facilities
The primary drainage facilities receiving the City of Imperial’s storm water which are managed by the Imperial Irrigation District include the North Central Drain, North Central Drain No. 2, Newside Drain No. 1PL, Dahlia Drain No. 8, Dolson Drain and the McCall Drain No. 5A and 5B.

A majority of the storm water collected within the City of Imperial uses surface drainage ditches to convey storm water to the IID drains. There are five primary drainage zones within the City.

Southwest Drainage Zone - The southwestern portion of the City near the Sandalwood and Wildflower subdivisions and the industrial area at Aten and La Brucherie use a series of retention basins to restrict the flow of storm water before entering the underground storm water conveyance pipes.

There is a small lift station adjacent to Aten Road, which assists with the conveyance of storm water for the Sandalwood and Wildflower subdivisions into the storm water conveyance system. The system then transports the storm water to the North Central Drain No. 2 which flows to the main North Central Drain.

DRAINAGE FACILITIES
48 Central West Drainage Zone - The central portion of the City north of the airport and west of Highway 86 conveys storm water through surface drainage ditches to a primary surface drainage ditch located adjacent to Highway 86. This drainage ditch flows north adjacent to Highway 86 to the IID Dahlia No. 8 drain.

Central East Drainage Zone - The central area east of Highway 86 and west of the railroad tracks also uses surface drainage ditches to convey storm water to a primary drainage ditch adjacent to M Street. The M Street drainage ditch flows north to Fifteenth Street. At Fifteenth Street the M Street ditch storm water enters the IID Dolson No. 2 Drain.

East Drainage Zone - From First Street to Barioni Boulevard east of the railroad tracks, surface drainage ditches convey storm water to an IID drainage pipe at the southeast corner of the intersection of Barioni and P Street. North of Barioni Boulevard, surface drainage ditches convey storm water west to the primary drainage ditch at Barioni Boulevard and N Street.

The N Street drainage ditch flows north to Fifteenth Street. At this point the surface water flows into an 18" pipe which conveys the storm water west under the railroad tracks and into the IID Dolson No. 2 Drain.

Northeast Drainage Zone - There are two subdivisions in the northern portion of the City east of Highway 86. Each subdivision contains their respective retention basins and underground storm water conveyance systems. Water flows out of the retention basins and into the IID Dolson No. 8 and No. 2 Drains.

Through a series of IID drains, the storm water is ultimately conveyed to the New River and the Alamo River.

B. Adequacy of Existing Facilities
The existing primary drainage system managed by IID is not designed to convey all storm water runoff from urbanization. Therefore, recent development must provide for on-site retention of storm water to mitigate against storm water impacts. These retention facilities are designed to restrict storm water flows into the IID drains. Conveyance out of the retention basins is restricted by the use of 12" pipes.

The City of Imperial Public Services Department provides the maintenance of the City storm water drainage system. The Public Services crews monitor the flow within the drainage ditches, make minor repairs and clean the ditches on an as needed basis. Additionally, street sweeping occurs

DRAINAGE FACILITIES
49 throughout the City, which is a preventative method that assists in keeping the drainage ways clean of some debris and sediment. According to the City of Imperial Public Services Department, the current system provides adequate conveyance of storm water for events up to the 100-year storm.

There were only two instances in the mid - 1970's when the drainage system did not adequately convey storm water in localized low-lying areas.

C. Future Demand for Facilities
As future development occurs, storm water drainage systems must be installed to ensure adequate removal of runoff. The design of the future systems will be dependent upon the type and the extent of the development proposed. An increase in the amount of impervious surfaces will result in a greater amount of surface runoff. The exact size and location of future facilities will be determined at the time development is proposed and processed through the City of Imperial. Any future development must continue to comply with IID policies regarding retention of storm water to reduce the impacts to the IID drains.

Storm water runoff as well as other contributing factors has degraded both the New and Alamo rivers. The Water Quality Control Plan for the Colorado River Basin Region prepared by the California Regional Water Quality Control Board contains strict requirements for the water quality conveyed into these rivers. Future facilities must be designed to adhere to the latest pollution control devices and NPDES requirements.

D. Opportunities for Shared Facilities
The City of Imperial maintains all storm drain facilities using full-time and part-time staff. Assistance from other jurisdictions for drainage services is not provided or necessary beyond the maintenance provided by IID for IID Drains.

The primary drainage system is managed by IID and is not intended to convey storm water generated by urban runoff. However, some storm water does flow into the IID drainage system.

The City of Imperial and IID maintain various aspects of the total drainage system. At this time, the management of these facilities is effective and is not expected to change in the near future.

DRAINAGE FACILITIES
50 E. Phasing
The construction of future storm water drainage facilities is based on the rate of new development within the City of Imperial. Additional storm water drainage facilities will be needed in the proposed annexation areas in order to convey storm water into the IID drainage system. The future storm water management systems for the annexation areas will be designed during the Tentative Map and Final Map stage of development.

III. MITIGATION
The City of Imperial should continually monitor the existing storm drain facilities to ensure the facilities are operating at an adequate level.

Recommendations:

A. All future development in the City of Imperial shall be required to construct future storm drain facilities in accordance with the design standards of the Engineering Department and the IID necessary to convey storm water into existing drains managed by IID.

B. All future development shall retain storm water on-site or within existing retention basins to restrict storm water flow into IID facilities in accordance with the IID policies.

C. All future development shall ensure compliance with all state and federal rules and regulations related to the discharge of storm water.

D. All development shall provide improvements constructed pursuant to best management practices as referenced in the California Storm Water Best Management Practices Handbook.

IV. FINANCING
Future storm water drainage facilities will be installed at the developer’s expense at the time of construction. The City of Imperial General Fund will finance maintenance of existing and future public drainage facilities.

The current revenue sources for storm water drainage facilities include property and sales taxes, licenses and permits, charges for services and other miscellaneous sources.

DRAINAGE FACILITIES
51 A. Per Capita Costs
Since the City of Imperial’s yearly budget does not segregate out the maintenance and operation cost for storm drain facilities, an average per capita cost for the continued maintenance and operation of the stormwater drainage system could not be accurately determined. However, based on the 2023-2024 FY City of Imperial Budget, $105,200 per year was projected in the budget, however actual costs is $31,632 spent on maintenance and operation, utilizing only 30.1% of the allocated budget for storm drains. The amount fluctuates depending on the yearly assessments of needs. The Public Services crews monitor the flow within the drainage ditches, make minor repairs, and clean the ditches on an as needed basis. Additionally, street sweeping occurs throughout the City which is a preventative method that assists in keeping the drainage ways clean of some debris and sediment.

Using the City’s current population and actual cost $31,632 per the fiscal year amount for maintenance and operation, the per capita cost for drainage facilities is assumed to be $1.42.
$31,632 / 22,141 population = $1.42 per capita
A cost estimate for future continued maintenance and operation of the storm water drainage facilities is provided in Table 11 on page 54. These estimations assume a constant cost per capita in the year 2023 - 2024 dollars and the provided population projections.

B. Future Funding Sources
The City of Imperial will continue to use the existing funding sources for the maintenance and operation of City storm water drainage facilities.

However, due to the future growth anticipated, other funding sources for capital improvements will be needed.

The City collects development impact fees; however, there is no impact fee for drainage facilities.

Other funding sources available are a City-wide community facilities district, special assessment districts or a Community Services District.

Further descriptions of these and other financing mechanisms are provided in the Financing section.

DRAINAGE FACILITIES
52 DRAINAGE FACILITIES
53 Exhibit 5 – Drainage Facilities

DRAINAGE FACILITIES
54 Table 11 – Yearly Cost Estimate for Drainage Facilities Yearly Cost Estimate for Drainage
Services/Facilities

YEAR PROJECTED
POPULATION COST (1)
2024 22,141 $31,632
2025 22,853 $32,739
2026 23,588 $33,884
2027 24,347 $35,070
2028 25,130 $36,298
2029 25,939 $37,568
2030 26,774 $38,883
2031 27,636 $40,244
2032 28,525 $41,653
2033 29,443 $43,111
2034 30,391 $44,620
2035 31,369 $46,181
2036 32,379 $47,798
2037 33,421 $49,471
2038 34,497 $51,202
2039 35,607 $52,994
2040 36,753 $54,849
2041 37,936 $56,769
2042 39,157 $58,756
2043 40,417 $60,812
2044 41,718 $62,941
2045 43,061 $65,143
(1) Estimates are based on current cost per capita in the FY 2023-2024 Budget.

FIRE FACILITIES
55 FIRE FACILITIES
I. PERFORMANCE STANDARD
The Imperial County Fire Department (ICFD) monitors the demand on fire protection facilities and services. Currently the fire department provides response times of 3 to 5 minutes for medical emergencies and 4 to 7 minutes for structural fires. Therefore, the performance standard necessary to maintain the current level of service shall not exceed a response time of 5 minutes for medical emergencies and 7 minutes for structural fires. Additionally, the current (June 2022) Agreement for Fire Protection Services states that fire protection service will be provided to the City of Imperial on a twenty-four (24) hour, seven (7) day a-week basis.

II. FACILITY PLANNING AND ADEQUACY ANALYSIS
The City of Imperial contracts with the County of Imperial for fire protection and emergency services in accordance with the Agreement for Fire Protection Services Between County of Imperial and City of Imperial, April 26, 2017 (Appendix A). The current agreement was effective until June 30, 2022. The areas currently served by the County fire department include both the areas within the City limits and the annexation areas. The County of Imperial Fire Department has acknowledged and agreed to continue providing fire protection and emergency services under the terms of the June 30, 2022 agreement, with commitment that said services will continue until an agreed upon updated contract is completed.

A. Inventory of Existing Facilities
The City of Imperial is served by one fire station located at 2514 La Brucherie Road. The fire station has 14,500 square feet of building area. In accordance with the Agreement for Fire Protection Services, three (3) fulltime Captains, three (3) full-time Fire Fighter II, and three (3) Extra Help Firefighters are assigned to the City per 24-hour shift.

According to the latest agreement, the following fire protection facilities are currently available for Imperial1F
7:
 One (1) 500 Gallon Engine (City) – Currently out of
Service/Replacement Needed
 One (1) 105 Foot Ladder Truck (City) – Currently out of Service/Waiting on Repair, Replacement needed
7 Source – Agreement for Fire Protection Services, Exhibit A, April 26, 2017

FIRE FACILITIES
56  One (1) 750 Gallon Engine (County) – Available by mutual request  One (1) 800 Gallon Engine – Currently in use to service the City, first out unit
 One (1) 1,800 Gallon Water Tender (County)
 One (1) 1,500 Gallon Aircraft Crash/Rescue Truck (County) – Out of Commission
 One (1) Hazardous Device (Bomb) Unit (County)
The City of Imperial owns some of the equipment at the fire station. Minor preventative maintenance of the equipment and management of the personnel are performed by the County. Major repairs to equipment are the responsibility of the City of Imperial.

B. Adequacy of Existing Facilities
The fire department currently provides average response times of 7 minutes for the Northeast area (Neckel Road), 3 minutes for the Southwest area (Aten/Austin), 5 minutes for the Northwest area (14th/D Street), and 5 minutes for the Southeast area (Clark/Aten). However, as development continues to occur, there may be occasional delays due to traffic. A shared facility for law enforcement and fire protection may be located at the northeast corner of Clark Road and Worthington Road to further minimize response times east of the railroad tracks.

C. Future Demand for Facilities
The City is estimated to reach a population of 26,774 by the year 2030. Based on the demand projections provided in this service area plan, it is apparent that another fire station is needed. A final master plan for fire protection facilities has not been prepared by the Fire Department. However, there are preliminary indications that a shared fire/police substation is desired. This public safety facility is anticipated to be approximately 15,000 square feet and to include training facilities to be shared by the fire and police departments. It is assumed that the fire department will utilize approximately 10,000 square feet of the facility. Based on the current development trend toward the east, the new public safety facility may be located at the northeast corner of Clark Road and Worthington Road.

Based on a letter from the Imperial County Fire Department dated December 2, 2020, the following vehicles and equipment should be provided in the future.

FIRE FACILITIES
57 Vehicles8:

One (1) Fire Engine
One (1) Water Tender
One (1) Brush Truck
One (1) Command Response Unit
Equipment9:

Four (4) Breathing Apparatus
One (1) Communication Equipment
One (1) Specialized Equipment
D. Opportunities for Shared Facilities
The County of Imperial, through the office of the County Fire Chief, provides to the City of Imperial fire protection and emergency medical services. The fire station located in the City of Imperial is owned by the County as well as most of the firefighting equipment. However, the City owns a one 500 Gallon Engine, one 105 Foot Ladder Truck and various firefighting equipment. All facilities are used jointly in order to provide an adequate level of service for both the County and City area.

There is also the Imperial Valley Fire Service and Rescue Mutual Aid Plan in place to ensure that emergency needs will be met. The intent of the mutual aid plan is to meet the anticipated needs of local agencies within their zones, to access resources of adjacent agencies within the area of the County, and to access the resources of other jurisdictions within Region VI, or beyond, if necessary, to meet the needs of emergency incidents. 8 Response letter from Imperial County Fire Department – December 2, 2020 and affirmed in May 2022. 9 Ibid.

FIRE FACILITIES
58 E. Phasing
As the City’s population increases, additional fire department staff can be hired, when necessary, in order to meet the demand created by future development. The following represents the demand for fire protection services for the next 20 years in 5-year increments.
• 2025 - 14,500 sq.ft.
• 2030 – 19,500 sq.ft.
• 2035 – 19,500 sq.ft.
• 2040 – 19,500 sq.ft.
• 2045 – 19,500 sq.ft.

The Demand for Fire Protection Services table on page 61 shows the demand for fire protection facilities over a twenty-year planning period with each five-year increment in bold.

III. MITIGATION
The City of Imperial and the County fire department should continually monitor the existing fire department facilities and response times to ensure that adequate fire protection is provided. In accordance with the agreement for fire protection services, the County provides the City with monthly reports concerning all incidents occurring during the month and the maintenance/condition of all City owned equipment. Additionally, the County Fire Chief and the Imperial City Manager are required to meet on a quarterly basis to discuss fire related issues.

Recommendations:

A. Fire protection facilities and personnel should be incrementally added as demand increases.

B. An additional fire station should be considered.

C. All major developments proposed within the City of Imperial shall be forwarded to the fire department for review and comments.

D. Adequate fire flows shall be provided for all development projects.

E. A Master Plan for Fire Protection Facilities should be prepared prior to the need for expanded facilities and no later than 2030.

FIRE FACILITIES
59 IV. FINANCING
The current revenue sources for fire protection services include property and sales taxes from the City’s general fund. The City of Imperial contracts with Imperial County for fire protection and emergency medical services. A yearly fee amount is paid to the County for these services. According to the Agreement for Fire Protection Services Between County of Imperial and City of Imperial, and the fiscal year 2023-2024 Budget the current cost per year is $1,300,000. The City of Imperial currently has no plans to change the fire protection services as provided by the Imperial County Fire Department. The City of Imperial anticipates a new agreement in place by June 30, 2025.

A. Per Capita Costs
For the fiscal year 2023-2024, the City of Imperial is required to pay the County $1,300,000 for fire protection services. Using the City’s estimated 2024 population of 22,141, fire protection service cost for the 2023-2024 fiscal year is $61.49 per capita. This data was calculated by dividing the annual budget of the fire department by the existing population. $1,300,000 cost / 21,141 persons = $61.49 per capita
A cost estimate for future fire protection services is provided in the Yearly Cost Estimate for Fire Protection Services table on page 62.

B. Future Funding Sources
The City of Imperial will continue to use the existing funding sources, including development impact fees, and continue the contracting of fire protection services through the Imperial County Fire Department.

Other funding sources available include a Fire Suppression Assessment, formation of a Citywide Community Facilities District, or grant funding.

Further descriptions of these and other financing mechanisms are provided in the Financing section.

FIRE FACILITIES
60 Exhibit 6 – Fire Station Facilities

FIRE FACILITIES
61 Table 12 – Demand for Fire Protection Services

Demand for Fire Protection Services

YEAR PROJECTED

POPULATION

SQUARE FOOTAGE
DEMAND (1)
2024 21,141 14,500
2025 22,853 14,500
2026 23,588 14,500
2027 24,347 14,500
2028 25,130 14,500
2029 25,939 14,500
2030 26,774 19,500
2031 27,636 19,500
2032 28,525 19,500
2033 29,443 19,500
2034 30,391 19,500
2035 31,369 19,500
2036 32,379 19,500
2037 33,421 19,500
2038 34,497 19,500
2039 35,607 19,500
2040 36,753 19,500
2041 37,936 19,500
2042 39,157 19,500
2043 40,417 19,500
2044 41,718 19,500
2045 43,061 19,500
(1) Square footage projections are based on the need to meet the required response times.

FIRE FACILITIES
62 Table 13 – Yearly Cost Estimate for Fire Protection Services Yearly Cost Estimate for
Administrative Services

YEAR PROJECTED
POPULATION COST (1)
2024 21,141 $1,300,000
2025 22,853 $1,345,500
2026 23,588 $1,392,592
2027 24,347 $1,441,333
2028 25,130 $1,491,779
2029 25,939 $1,543,992
2030 26,774 $1,598,031
2031 27,636 $1,653,963
2032 28,525 $1,711,851
2033 29,443 $1,771,766
2034 30,391 $1,833,778
2035 31,369 $1,897,960
2036 32,379 $1,964,389
2037 33,421 $2,033,142
2038 34,497 $2,104,302
2039 35,607 $2,177,953
2040 36,753 $2,254,181
2041 37,936 $2,333,078
2042 39,157 $2,414,735
2043 40,417 $2,499,251
2044 41,718 $2,586,725
2045 43,061 $2,677,260
(1) Estimates are based on current cost per capita in the year 2022 dollars. Yearly Cost is based on agreement between the City of Imperial and the County of Imperial for Fire Protection Services - Agenda Item F-5, April 26, 2017, and the FY 2023- 2024 Approved City of Imperial Budget.

SERVICE AREA PLAN LAW ENFORCEMENT
63 LAW ENFORCEMENT
I. PERFORMANCE STANDARD
The performance standard for law enforcement facilities was determined upon approval of the service area plan on January 25, 2001 and reaffirmed in the Updated Service Area Plan - 2015. The performance standard is 1.6 officers per 1,000 population, 1 patrol vehicle per 2 officers, 0.25 support personnel per 1,000 population and 237 square feet of building area per full-time personnel.

II. FACILITY PLANNING AND ADEQUACY ANALYSIS
The City of Imperial has its own Police Department located at 424 South Imperial Avenue and has a minimum of two police officers on duty per shift. Each shift is 12 hours in length. Dispatching services are contracted through the Imperial County Sheriff’s Office10. The City of Imperial Police Department also assists the County Sheriff’s Office if the County does not have an officer in the vicinity.

A. Inventory of Existing Facilities
According to an inventory provided by the Imperial Police Department, the department has the following existing Law Enforcement personnel and facilities2F
11:

Sworn Officers:

One (1) Police Chief
One (1) Captain
Six (6) Patrol Sergeants
One (1) Patrol Corporals
Fifteen (15) Patrol Officers
Support Personnel:

One (1) Administrative Assistant to the Chief
Five (5) Police Service Officers
Facilities:
3,788 square feet of building
Nine (9) Patrol Vehicles
Seven (7) Support Vehicles
10 Source – City Council Agenda Item E-12, June 17, 2019

SERVICE AREA PLAN LAW ENFORCEMENT
64 B. Adequacy of Existing Facilities
Based on the performance standards, the existing demand for law enforcement facilities is as follows:

Performance Standard x existing population = Current Demand

1.6 officers / 1,000 population x 21,141 population = 34 Sworn Officers Performance Standard x full-time personnel = Current Demand 237 sq.ft. of Building Area x 30 full-time personnel = 7,110 sq.ft.

The Police Department currently has a deficiency of -4 police officers. Based on the current demand for 7,110 square feet of building space, there is a current deficiency of -3,322 square feet.

C. Future Demand for Facilities
The City is estimated to have a population of 26,774 people by the year 2030.

Using the performance standard, the City will need 43 sworn officers and 21 patrol vehicles to meet future demand by the year 2030. Therefore, the City will need to employ 13 more sworn officers and obtain 5 more patrol vehicles by the year 2030. The future demand for law enforcement facilities is provided on the Demand for Law Enforcement Services table on page 68.

In order for the Police Department to meet the performance standard in the future, there will also be a need for a total of 9 support personnel and 12,691 square feet of building space by the year 2030.

The City has set aside a 10-acre property on the northeast corner of Worthington Road and P Street for Public Facility usage4F

12. This public
safety facility is anticipated to be approximately 15,000 square feet and to include training facilities to be shared by the fire and police departments. It is assumed that the fire department will utilize approximately 10,000 square feet of the facility which leaves 5,000 square feet for the Police Department.

The facility is currently in a conceptual phase, so the size, number of people needed to adequately serve the station, and the exact cost is unknown at the time of preparation of this Service Area Plan update. Based on the analysis conducted by this Service Area Plan, it does not appear that a joint use public safety facility at 15,000 will be adequate to meet the 2030 facilities demand.
12 Source – Service Area Plan Update – Adopted September 2015.

SERVICE AREA PLAN LAW ENFORCEMENT
65 D. Opportunities for Shared Facilities
The City of Imperial maintains its own Police Department. Dispatching services are currently provided through the Imperial County Sheriff’s Office. Additionally, the City Police Department and the County Sheriff provide emergency law enforcement back-up for each other on an as needed basis.

As discussed above, it is anticipated that the Police Department will share a new facility with the Imperial County Fire Department on a 10-acre property at the northeast corner of Worthington Road and P Street.

E. Phasing
As the City’s population increases, additional Police Department staff and patrol vehicles can be added as necessary in order to meet the current level of service standards. The following represents the demand for Law Enforcement staff, vehicles and square footage for the next 20 years in 5- year increments.

Table 14 on page 68 shows the demand for law enforcement services phased over a 20-year planning period with each five-year increment in bold.

Additional police facilities will be needed within the next several years. As stated previously, the City is in the process of locating a shared public safety facility at the northeast corner of Worthington Road and P Street.

III. MITIGATION
Temporary buildings, vehicles and personnel can be added incrementally as demand for police protection services increases with growth.

Recommendations:

A. The City of Imperial shall continue to monitor the response times for priority 1 calls to ensure adequate public safety.

B. The Police Department shall continue obtaining grants and other funds to combat crime through proactive preventative measures.

C. The City of Imperial and the Imperial Police Department should consider the preparation of a Law Enforcement Facilities Master Plan that conducts an in-depth analysis of the facility needs to meet the goals and objectives

SERVICE AREA PLAN LAW ENFORCEMENT
66 of the Police Department through build out of the City of Imperial. This should be completed by 2030.

IV. FINANCING
The current revenue sources for police protection services include property and sales taxes from the City’s general fund. The 2023-2024 budget allocated approximately $4,174,100 for police protection services. Other revenue is derived from special revenue sources including the State C.O.P.S. Grant (1584 COPS Grant), asset forfeitures, and Development Impact Fees.

A. Per Capita Costs
The 2023-2024 City of Imperial budget provided approximately $4,174,100 for police protection services. Using the City’s current population of 21,141 police protection service costs $197.44 per resident. This cost was determined by dividing the funds appropriated from the general fund for police protection services by the existing population.
$4,174,100 / 21,141 population = $197.44 per capita
B. Future Funding Sources
The City of Imperial will continue to use the existing funding sources and continue to contract with the Imperial County Sheriff’s Office for dispatching services. However, due to the future growth anticipated, other funding sources for an additional police facilities, additional vehicles and equipment will be needed. Further descriptions of these and other financing mechanisms are provided in the Financing section.

SERVICE AREA PLAN LAW ENFORCEMENT
67 Exhibit 7 – Law Enforcement Facilities

SERVICE AREA PLAN LAW ENFORCEMENT
68 Table 14 – Law Enforcement Demand
Demand for Law Enforcement Services

YEAR PROJECTED

POPULATION
SWORN

OFFICERS

SUPPORT

PERSONNEL
NUMBER
OF

VEHICLES

BUILDING
SQUARE

FOOTAGE
2024 21,141 34 8 17 10,021
2025 22,853 37 9 18 10,832
2026 23,588 38 9 19 11,181
2027 24,347 39 10 19 11,540
2028 25,130 40 10 20 11,912
2029 25,939 42 10 21 12,295
2030 26,774 43 11 21 12,691
2031 27,636 44 11 22 13,099
2032 28,525 46 11 23 13,521
2033 29,443 47 12 24 13,956
2034 30,391 49 12 24 14,405
2035 31,369 50 13 25 14,869
2036 32,379 52 13 26 15,348
2037 33,421 53 13 27 15,842
2038 34,497 55 14 28 16,352
2039 35,607 57 14 28 16,878
2040 36,753 59 15 29 17,421
2041 37,936 61 15 30 17,982
2042 39,157 63 16 31 18,560
2043 40,417 65 16 32 19,158
2044 41,718 67 17 33 19,774
2045 43,061 69 17 34 20,411
(1) Building square footage projections are based on the performance standard of 237 square feet of building space per full time personnel.

SERVICE AREA PLAN LAW ENFORCEMENT
69 Table 15 – Yearly Cost for Law Enforcement Services
Yearly Cost Estimate for Law Enforcement
Services

YEAR PROJECTED
POPULATION COST (1)
2024 21,141 $4,174,100
2025 22,853 $4,320,193
2026 23,588 $4,471,400
2027 24,347 $4,627,899
2028 25,130 $4,789,875
2029 25,939 $4,957,521
2030 26,774 $5,131,034
2031 27,636 $5,310,620
2032 28,525 $5,496,492
2033 29,443 $5,688,869
2034 30,391 $5,887,980
2035 31,369 $6,094,059
2036 32,379 $6,307,351
2037 33,421 $6,528,108
2038 34,497 $6,756,592
2039 35,607 $6,993,073
2040 36,753 $7,237,831
2041 37,936 $7,491,155
2042 39,157 $7,753,345
2043 40,417 $8,024,712
2044 41,718 $8,305,577
2045 43,061 $8,596,272
(1) Future cost estimates are based on current cost per capita multiplied by projected future population.

SERVICE AREA PLAN LIBRARY FACILITIES
70 LIBRARY FACILITIES
I. PERFORMANCE STANDARD
The performance standard for library facilities was determined during the preparation of the Service Area Plan approved by LAFCO on January 25, 2001 and reaffirmed by the Service Area Plan Update - 2015. It was based on the existing library facilities square footage and the existing population at the time of the preparation of the Service Area Plan. Therefore, the performance standard for library facilities for the City of Imperial is 217 square feet of library facilities per 1,000 residents.

II. FACILITY PLANNING AND ADEQUACY ANALYSIS
This analysis provides an inventory of the existing library facility owned by the City of Imperial, the existing and future demand for facilities, as well as a projected phasing schedule. The purpose of this analysis is to determine if the existing facilities are adequate and to identify approximately when additional facilities will be needed in order to meet future demand.

A. Inventory of Existing Facilities
The City of Imperial operates and maintains its own public library. The Imperial Public Library is located at 200 West Ninth Street and currently has 4,920 square feet of library space. It houses the following:

Collection
• 39,214 books
• 500 serial volumes
• 776 audio materials
• 1,013 video items
• Libraries on the Spectrum Resource Collection
• 2 current serial subscriptions
• Eresource: Overdrive Ebooks and Audiobooks
• Eresource: Flipster Digital Magazines
Computers and Equipment
• 8 Public Computers
• 1 Library Catalog Computer
• 1 HP Laser Jet 600 for Public Copies
• 1 Brother IntelliFAX 2120 for Public Faxes

SERVICE AREA PLAN LIBRARY FACILITIES
71 • Video Surveillance Equipment (8 cameras, monitor and digital storage) • Miscellaneous (Shelving, Paperback Spinners, Tables and Chairs) • 6 iPad Air Wi-Fi 64GB funded for Family Literacy Program Use B. Adequacy of Existing Facilities
Using the performance formula provided above, the existing demand for library facilities is 4,587 square feet.
21,141 Existing Population x 217 sq.ft. /1,000 Population = 4,587 square feet Based on the performance standard formula, there is a slight adequacy of +333 square feet of library building square footage. As the population increases, there will be a need for additional library facilities. (See the Demand for Library Services table on page 74).

C. Future Demand for Facilities
As the City of Imperial continues to grow, so does the need for library facilities. With a population expected to reach 26,774 by the year 2030, additional library facilities will be needed to serve the future residents. In order to meet this future demand, an additional 1,223 square feet of library facilities will be needed.

D. Opportunities for Shared Facilities
If needed, the library could be used for public meetings when other City administrative facilities are occupied.

E. Phasing
The yearly demand for library facilities is shown on Demand for Library Services table on page 74. The yearly demand table provides the square footage needs for the library over a twenty-year period with each five-year increment in bold.
• 2025 – 4,959 sq. ft.
• 2030 – 5,810 sq. ft.
• 2035 – 6,807 sq. ft.
• 2040 – 7,975 sq. ft.
• 2045 – 9,344 sq. ft.

SERVICE AREA PLAN LIBRARY FACILITIES
72 III. MITIGATION
The City shall support the continuation of library services as a necessary and desirable community service facility.

Recommendations:

A. The City of Imperial shall continue efforts to obtain additional funding in order to continue providing adequate library services to the residents.

IV. FINANCING
The current revenue sources for library facilities and services include property and sales taxes from the City’s general fund and impact fees.

A. Per Capita Costs
The 2023-2024 City of Imperial budget identifies approximately $1,000,318 for continued operation of library services. Using the City’s current population of 21,141, library services cost $47.31 per resident. This cost was determined by dividing the funds appropriated from the general fund for library services by the existing population.
• $1,000,318 / 21,141 population= $47.31 per capita
The Yearly Cost Estimate for Library Services table on page 75 provides a yearly cost for library services based on the year 2024 dollars.

B. Future Funding Sources
The City of Imperial will continue to use the existing funding sources for the continued maintenance and operation of the Imperial Public Library.

Due to future growth anticipated, other funding sources should be considered to maintain an adequate level of library service for the existing and future residents. There are several funding sources for library facilities such as community facilities district, special assessment district, the California Literacy Campaign Fund, the State Public Library Fund, as well as Community Development Block Grants and user fees. Further descriptions of these and other financing mechanisms are provided in the Financing section.

SERVICE AREA PLAN LIBRARY FACILITIES
73 Exhibit 8 – Library Facilities

SERVICE AREA PLAN LIBRARY FACILITIES
74 Table 16 – Library Facilities Demand
Demand for Library Services

YEAR PROJECTED

POPULATION

BUILDING SQUARE

FOOTAGE DEMAND
(1)
2024 21,141 4,587
2025 22,853 4,959
2026 23,588 5,119
2027 24,347 5,283
2028 25,130 5,453
2029 25,939 5,629
2030 26,774 5,810
2031 27,636 5,997
2032 28,525 6,190
2033 29,443 6,389
2034 30,391 6,595
2035 31,369 6,807
2036 32,379 7,026
2037 33,421 7,252
2038 34,497 7,486
2039 35,607 7,727
2040 36,753 7,975
2041 37,936 8,232
2042 39,157 8,497
2043 40,417 8,770
2044 41,718 9,053
2045 43,061 9,344
(1) Demand for building square footage is based on the existing level of service of 217 square feet of building space per 1,000 residents.

SERVICE AREA PLAN LIBRARY FACILITIES
75 Table 17 – Yearly Cost for Library Services
Yearly Cost Estimate for Library Services

YEAR PROJECTED
POPULATION COST (1)
2024 21,141 $1,000,318
2025 22,853 $1,035,329
2026 23,588 $1,071,565
2027 24,347 $1,109,070
2028 25,130 $1,147,887
2029 25,939 $1,188,063
2030 26,774 $1,229,646
2031 27,636 $1,272,683
2032 28,525 $1,317,227
2033 29,443 $1,363,330
2034 30,391 $1,411,047
2035 31,369 $1,460,433
2036 32,379 $1,511,549
2037 33,421 $1,564,453
2038 34,497 $1,619,209
2039 35,607 $1,675,881
2040 36,753 $1,734,537
2041 37,936 $1,795,246
2042 39,157 $1,858,079
2043 40,417 $1,923,112
2044 41,718 $1,990,421
2045 43,061 $2,060,086
(1) Future cost estimates are based on current cost per capita and as well as the FY 2023/2024 City Budget.

SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES
76 PARK AND RECREATIONAL FACILITIES
I. PERFORMANCE STANDARD
The City of Imperial has adopted the Performance Standard of 3.0 acres parkland/1,000 population. This standard is applied to developer impacts and further stipulated as a Goal in the Open Space and Recreation Element of the General Plan.

II. FACILITY PLANNING AND ADEQUACY ANALYSIS
The existing public parks within the City of Imperial are owned and operated by the City of Imperial Parks Department.

A. Inventory of Existing Facilities
Park Name Acreage
Aviation Park 0.89
CA Irving Sports Complex 2.07
Cambria Park 0.5
Eager Park 2.07
Evans Park 1.35
Freddie White Park 2.07
Horizon Park 0.62
City Hall/Chamber/Imagination
Garden 0.09
Joshua Tree Park 11.50
Paseo Del Sol Park 7.73
Savanah Ranch Green Belt 3.94
Savana Park 2.94
Sky Ranch Green Belt 4.59
Sky Ranch Park 2.19
Springfield Pocket Parks 1.68
Sunset Park 5.25
Victoria Park 0.68
Woof Town Dog Park 4.75
Transit Park 1.33
Russell Park 2.41
Monterrey Park - Pocket Park 0.5
TOTAL EXISTING: 58.26

SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES
77 B. Adequacy of Existing Facilities
Using the goal of 3.0 acres per 1,000 population, there should be a minimum of 63.4 acres of parkland. Based on the existing park acreage of 58.26 acres, there is an existing deficiency of 5.14 acres. The deficiency is calculated as follows:
21,141 Existing Population x 3.0 Acres / 1,000 Population = 63.4 Acres Park Demand

58.26 acres of existing parkland - 63.4 acres of demand = -5.14 Acres Deficiency The city currently has a deficiency of park acreage. It is important that adequate park facilities be provided to serve the residents of Imperial. In addition to requiring the development community to provide for parkland either through the payment of the development impact fee or through parkland donations/improvements as a part of the development approval process, the City can seek cooperation with the Imperial Unified School District in developing a joint use recreational plan.

C. Future Demand for Facilities
Based on a 2030 population projection of 26,774, the City of Imperial will need 80.3 acres of recreational open space in order to be consistent with the performance standard objective of the General Plan. This indicates that the City will need to obtain 16.92 acres of recreational open space by the year 2030. This figure was determined as follows:

3.0 Acres / 1,000 Population x 21,141 population = 63.4 Acres of Future Demand

80.3 Acres of 2030 Future Demand - 63.4 Acres Existing Parkland = 16.92 Acres Needed It should be noted that it is anticipated that over 100 acres of additional park/recreational facilities may be provided in as a part of the Equestrian Center to be located in the northwestern part of the city.

D. Opportunities for Shared Facilities
The City currently contracts with the Imperial High School during the summer for use of the pool located at the high school for public swimming.

The City has Joint Use Agreements with the Imperial Unified School District for use of other recreational facilities outside of school hours. There are three schools within Imperial Unified School District that could provide

SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES
78 for recreational opportunities during the after-school hours and on weekends. A Joint Use Agreement with the Imperial Unified School District for the new Frank Wright Middle School at the corner of Fifteenth Street and Imperial Avenue was adopted by the City and the School District. The Ben Hulse gym is also used for dance and drama. Additional discussions may occur between the School District and the City regarding additional joint use agreements for the use of school facilities for recreation purposes.

E. Phasing
Based on the 3.0 acres per 1,000 population performance standard for parkland, the following represents the demand for parkland acreage for the next 20 years in five-yearincrements. The Demand for Future Park Facilities table on page 81 provides the demand for future park facilities over a twenty-year period.
 2025 – 68.6 acres
 2030 – 80.3 acres
 2035 – 94.1 acres
 2040 – 110.3 acres
 2045 - 129.2 acres
III. MITIGATION
The City of Imperial should continue to pursue various means by which to obtain and provide adequate park facilities for the existing and future residents of the City of Imperial. The following are recommendations to achieve adequacy for park facilities.

Recommendations:
a. Continue to require developers of new subdivisions to dedicate parkland and/or pay the development impact fee to ensure that future residents pay their fair share for impacts on park facilities.
b. Pursue federal and state grants and aid funds to ensure there are sufficient parks in the future.

IV. FINANCING
The current revenue sources used to pay for park facilities include property and sales taxes from the general fund, user fees for recreational activities and pool use, and park impact fees collected from new residential developments. The City of Imperial will continue to use these funding sources for the continued maintenance and operation of parks and recreational facilities.

SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES
79 A. Per Capita Costs
The 2023-2024 City of Imperial budget provided approximately $1,500,700 for parks and recreation. Using the City’s current population of 21,141, parks and recreation facilities cost $70.98 per resident. This cost was determined by dividing the funds appropriated for parks and recreation facilities by the existing population.
• $1,500,700/ 21,141 population = $70.98 per capita
The Yearly Cost Estimate for Park Facilities table on page 82, provides a yearly cost for park operation and maintenance based on the year 2024 dollars.

A. Future Funding Sources
The City of Imperial will continue to use the existing funding sources for the continued maintenance and operation of the park and recreation facilities. However, due to the existing deficiency and anticipated future growth, other funding sources will be needed in order to provide an adequate level of service for the existing and future residents. There are several other funding sources available for park facilities such as community facilities districts, special assessment districts, as well as Community Development Block Grants, and other state and federal grants.

Further descriptions of these and other financing mechanisms are provided in the Financing section.

SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES
80 Exhibit 9 – Park Facilities

SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES
81 Table 18 – Park Demand
Demand for Future Park Facilities

YEAR PROJECTED

POPULATION

DEMAND FOR
FUTURE PARKS (1)
2024 21,141 63.4
2025 22,853 68.6
2026 23,588 70.8
2027 24,347 73.0
2028 25,130 75.4
2029 25,939 77.8
2030 26,774 80.3
2031 27,636 82.9
2032 28,525 85.6
2033 29,443 88.3
2034 30,391 91.2
2035 31,369 94.1
2036 32,379 97.1
2037 33,421 100.3
2038 34,497 103.5
2039 35,607 106.8
2040 36,753 110.3
2041 37,936 113.8
2042 39,157 117.5
2043 40,417 121.3
2044 41,718 125.2
2045 43,061 129.2
(1) Demand for parkland is based on 3.0 acres per 1,000 population

SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES
82 Table 19 – Yearly Cost Estimate for Park Facilities
Yearly Cost Estimate for Park Facilities
Maintenance and Operation

YEAR PROJECTED
POPULATION COST (1)
2024 21,141 $1,500,700
2025 22,853 $1,553,224
2026 23,588 $1,607,587
2027 24,347 $1,663,852
2028 25,130 $1,722,087
2029 25,939 $1,782,360
2030 26,774 $1,844,743
2031 27,636 $1,909,309
2032 28,525 $1,976,135
2033 29,443 $2,045,300
2034 30,391 $2,116,885
2035 31,369 $2,190,976
2036 32,379 $2,267,660
2037 33,421 $2,347,028
2038 34,497 $2,429,174
2039 35,607 $2,514,195
2040 36,753 $2,602,192
2041 37,936 $2,693,269
2042 39,157 $2,787,534
2043 40,417 $2,885,097
2044 41,718 $2,986,076
2045 43,061 $3,090,588
(1) Future cost estimates are based on current 2024 cost per capita multiplied by the projected population.

SERVICE AREA PLAN CIRCULATION FACILITIES
83 CIRCULATION FACILITIES
I. PERFORMANCE STANDARD
The Circulation Element of the Imperial General Plan was created to sustain safe and efficient vehicular travel throughout the City. The Circulation Element is consistent with the Land Use Element which dictates that no land use will be approved that will increase the traffic on planned or existing City streets above the street’s existing design capacity at a level of service of “C” or above. This criterion is used to determine the current and future needs for adequate circulation facilities.

II. FACILITY PLANNING AND ADEQUACY ANALYSIS
The City of Imperial contains a circulation system which is predominantly oriented in a north/south and east/west grid system. The major north/south arterial system consists of Austin Road, Imperial Avenue, State Highway 86, P Street (Clark Road), and Dogwood Road. The major east/west arterial system consists of Ralph Road, Neckel Road, Fifteenth Street, Barioni Boulevard (Worthington Road) and Aten Road.

According to the General Plan, the major street classifications are as follows:

MAJOR STREET CLASSIFICATIONS
CLASSIFICATION ROW/PAVED WIDTH NO. OF LANES
Highway 300/226 Feet 4
Major Arterial 102/80 Feet 4
Secondary Arterial 84/50 Feet 2
Industrial Collector 70/44 Feet 2
Residential Collector 60/40 Feet 2
A. Inventory of Existing Facilities
Highway 86 - Highway 86 (SR 86), a major four lane State Highway, is located within the City of Imperial. Up until 2015, SR-86 was managed by the State Department of Transportation. The control of SR-86 has been relinquished to Imperial.

SERVICE AREA PLAN CIRCULATION FACILITIES
84 Major Arterial - Major arterials move traffic through a City from one point to another. Speed limits on major arterials are typically 45 mph and are designed with four lanes. On-street parking should be limited, and residential lots should not have direct access onto major arterials.  Neckel Road
 Ralph Road
 Barioni Boulevard (Worthington Road)
 Aten Road
 P Street (Clark Road)
 Dogwood Road
 La Brucherie Road (Between Barioni Boulevard and Larsen Road) Secondary Arterial - Secondary arterials move traffic in a similar manner as major arterials, except they are designed with two lanes instead of four lanes. These arterials carry a lower volume of traffic and typically have a 35-mph speed limit. On street parking should be limited and residential lots should not have direct access onto secondary arterials.  Cross Road
 Imperial Avenue
 Second Street
 Fifteenth Street
 Treshill Road
 P Street
 Huston Road
 Brewer Road
Industrial Collector - Industrial collectors have a wider curb-to-curb width in order to facilitate oversized truck movements. These collectors are designed for low volumes with speed limits 30 to 35 miles per hour.  La Brucherie Road (Aten Road to Airport)
 First Street
 M Street
 N Street
 Fourth Street (N Street to P Street)

SERVICE AREA PLAN CIRCULATION FACILITIES
85 Residential Collector - Local collectors collect a smaller volume of traffic from a smaller area. Streets are usually two lanes wide with a speed limit of 25 to 30 miles per hour. Access is not restricted and on street parking is available.
 La Brucherie (South City Limits to Aten Road)
 First Street
 Third Street
 Fourth Street (B Street to M Street)
 The remaining number and letter streets not previously mentioned.

Signalized Intersections - The City of Imperial contains eight signalized intersections which include the intersections of Aten Road/Highway 86, Barioni Boulevard/Highway 86, Fifteenth Street/Highway 86, Neckel Road/Highway 86, La Brucherie/Aten Road, Clark Road/Aten Road, Cross Road/Aten Road, and Dogwood Road/Aten Road.

A. Adequacy of Existing Facilities
Although all the existing streets are not constructed to full build out conditions, they are operating at adequate volume to capacity ratios of 0.80 or better6F

13. B. Future Demand for Facilities
As the City of Imperial continues to grow, future improvements will be required to build streets to full improvements in accordance with the design standards set forth by the City of Imperial Engineering Department. Future roadway improvements should be designed to provide a circulation network that prioritizes and provides safe and convenient, and attractive facilities for all users of the system. Roadway segments in incorporated areas that are planned for major improvements within the Service Area planning period are noted in Table 20 for connectivity. Roadway improvements within the Annexation Areas are provided on Table 21. 13 Source – SAP 2015

SERVICE AREA PLAN CIRCULATION FACILITIES
86 Table 20 – Future Roadway Improvements - City
Future Roadway Improvements - City
Street Name Street Street Segment Improvement Length
Aten Road Major Arterial Cross Road to
Dogwood Road Full Street 5,250 LF
La Brucherie Road Major Arterial Barioni Blvd to
Larsen Road Half Street 9,900 LF
Worthington Road Major Arterial P Street to 4,500
LF East Half Street 4,500 LF
Dogwood Road Major Arterial Aten Road to
Treshill Road Half Street 2,690 LF
Ralph Road Major Arterial Highway 86 to
West City Limits Full Street 4,930 LF
Clark Street Major Arterial Aten Road to
Treshill Half Street 2,690 LF
P Street Secondary Arterial 1st Street to 12th
Street Half Street 4,200 LF
Neckel Road Secondary Arterial Highway 86 to
Rodeo Drive Full Street 300 LF
Neckel Road Secondary Arterial Rodeo Drive to
1,400 LF East Half Street 1,400 LF
15th Street Residential Collector La Brucherie to E
Street Half Street 1,220 LF
Brewer Road Residential Collector Nance Road to La
Brucherie Half Street 2,460 LF
Nance Road Residential Collector Ralph Road to
Larsen Road Half Street 2,490 LF
Larsen Road Residential Collector La Brucherie to
West City Limits Half Street 2,560 LF
La Brucherie Residential Collector Joshua Tree to
Treshill Full Street 2,820 LF
Source: SAP - 2015 and Updated 2022 Information

SERVICE AREA PLAN CIRCULATION FACILITIES
87 Table 21 – Future Roadway Improvements – Annexation Areas Future Roadway Improvements - Annexation Areas
Annexation
Area Street Street Type Width Length
N-1 Larsen Road Residential Collector Half Street 4,930 LF Nance Road Residential Collector Full Street 2,570 LF
N-2
Larsen Road Residential Collector Full Street 2,590 LF
La Brucherie Major Arterial Half Street 1,350 LF
Neckel Road Secondary Arterial Half Street 5,110 LF
Nance Road Residential Collector Half Street 2,740 LF
Austin Road Major Arterial Half Street 5,260 LF
N-4
Larsen Road Residential Collector Half Street 2,370 LF
Ralph Road Major Arterial Full Street 2,370 LF
La Brucherie Major Arterial Half Street 2,680 LF
N-5
Larsen Road Industrial Collector Half Street 2,640 LF
Clark Road Major Arterial Half Street 2,640 LF
Ralph Road Major Arterial Half Street 2,640 LF
NE-1 Neckel Road Secondary Arterial Full Street 5,320 LF Dogwood Road Major Arterial Full Street 2,640 LF
NE-2
Neckel Road Secondary Arterial Full Street 2,610 LF
Dogwood Road Major Arterial Full Street 2,640 LF
Worthington Road Major Arterial Half Street 7,930 LF
Clark Road Major Arterial Half Street 1,260 LF
Clark Road Secondary Arterial Half Street 2,600 LF
W-1
La Brucherie Major Arterial Half Street 5,780 LF
Neckel Road Secondary Arterial Half Street 6,900 LF
15th Street Residential Collector Half Street 790 LF
SE-1
Worthington Major Arterial Half Street 7,640 LF
Dogwood Major Arterial Full Street 2,500 LF
Cross Road Residential Collector Half Street 2,500 LF
Huston Secondary Arterial Half Street 5,230 LF
SE-2
P Street Major Arterial Half Street 2,600 LF
P Street Major Arterial Full Street 1,600 LF
1st Street Industrial Collector Half Street 900 LF
SE-3
P Street Major Arterial Half Street 2,600 LF
1st Street Industrial Collector Full Street 2,640 LF
Huston Secondary Arterial Half Street 2,510 LF
Cross Secondary Arterial Full Street 2,600 LF

SERVICE AREA PLAN CIRCULATION FACILITIES
88 SE-5
Aten Road Major Arterial Half Street 5,280 LF
Dogwood Road Major Arterial Full Street 2,640 LF
Future Road (E/W) Residential Collector Half Street 5,280 LF Future Road (N/S) Residential Collector Full Street 2,640 LF Cross Road Secondary Arterial Half Street 2,640 LF
SE-6
Clark Road Major Arterial Full Street 2,600 LF
Treshill Road Secondary Arterial Full Street 1,383 LF
Aten Road Major Arterial Half Street 2,900 LF
Source: SAP - 2015 and Updated 2022 Information
Developers will construct required internal street improvements associated with each project Additionally, developers will be required to construct frontage improvements along all Circulation Element roadways adjacent to each proposed annexation and future project. Bikeways may be necessary along Major Arterials such as Aten Road. Another City focus is to provide for separated multi-use paths for bikeways, pedestrian walkways, or equestrian facilities along major collector roadways which prioritize vehicular use. Some key locations considered for separated facilities include:
1) Along Austin Road (to include equestrian pathway/connection) 2) Along Highway 86 (for pedestrian safety to serve higher density areas) 3) Along Aten Road (to connect bicyclists with Imperial Valley College) C. Opportunities for Shared Facilities
While there are no real opportunities for shared roadway facilities with an adjacent jurisdiction, the City’s system links with City of El Centro roadways, to the State and with the County and State Highway system.

The City continues to work with local and State government agencies to monitor the operation of the regional system for implementation of necessary improvements.

D. Phasing
Improvements to circulation facilities will be provided concurrently with new development. Developers will construct the required internal street improvements associated with each project. Additionally, the developers will be required to construct frontage improvements along all Circulation Element roadways adjacent to each proposed future project. Timing for these improvements will be based on the timing for future development.

SERVICE AREA PLAN CIRCULATION FACILITIES
89 III. MITIGATION
Most of the circulation improvements identified will be constructed by the future developers as development occurs.

Recommendations:

A. For Industrial and Residential Collectors, the developer shall be responsible for two street improvements including one travel lane, curb gutter and sidewalk constructed to City standards for all land fronting on said collectors.

B. For Major and Secondary Arterials, the developer shall be responsible for frontage improvements including 1/2 median, one travel lane, curb, gutter and sidewalk.

C. New development that results in increased traffic impacts that exceed 5,000 vehicles per day on local streets shall provide for a traffic study to outline needed improvements to mitigate the increased traffic levels.

IV. FINANCING
The existing funding sources for circulation improvements, maintenance and operation come from the City’s general fund, Motor Vehicle In-Lieu Tax, State Gas Tax, Caltrans, and LTA Measure D as well as developers. The City of Imperial will continue to utilize these funding sources.

A. Per Capita Costs
The current cost for the continued maintenance and operation of the circulation system in the City of Imperial is approximately $75.50 per capita. The 2023 - 2024 City of Imperial budget allocated $1,596,300 for Streets & Sidewalk maintenance. Using the City’s current population of 21,141 residents, maintenance and operation of the circulation maintenance costs approximately $75.50 per capita.
$1,596,300 / 21,141 population = $75.50 per capita
B. Future Funding Sources
Objective 8 of the General Plan Circulation Element states “the financing of improvements to the City circulation system made necessary by new development projects shall be borne by the developer, while the maintenance and improvements of the existing street system shall be borne by the City and its residents.

SERVICE AREA PLAN CIRCULATION FACILITIES
90 The City of Imperial collects development impact fees as a means to assist in the funding of future capital improvements to circulation facilities. Both future residential and nonresidential developments will be required to pay development impact fees.

Policy 8 of the Circulation Element suggests that the City utilize assessment district financing, grants and other sources of revenue as well as a five-year capital improvement plan to help finance City circulation improvements.

There are several funding sources for circulation facilities such as community facilities district, special assessment district, Certificate of Participation, Safe, Accountable, Flexible, and Efficient Transportation Equity Act (SAFETEA), Surface Transportation Program (STP), Transportation Enhancement Activities (TEA) as well as Community Development Block Grants and other state and federal grants. Further descriptions of these and other financing mechanisms are provided in the Financing section.

SERVICE AREA PLAN CIRCULATION FACILITIES
91 Exhibit 10 – Primary Roadways Map

SERVICE AREA PLAN CIRCULATION FACILITIES
92 Table 22 – Yearly Cost Estimate for Street Maintenance Yearly Cost Estimate for Street Maintenance

YEAR PROJECTED
POPULATION COST (1)
2024 21,141 $1,596,300
2025 22,853 $1,652,170
2026 23,588 $1,709,996
2027 24,347 $1,769,846
2028 25,130 $1,831,790
2029 25,939 $1,895,903
2030 26,774 $1,962,260
2031 27,636 $2,030,939
2032 28,525 $2,102,022
2033 29,443 $2,175,593
2034 30,391 $2,251,738
2035 31,369 $2,330,549
2036 32,379 $2,412,118
2037 33,421 $2,496,543
2038 34,497 $2,583,922
2039 35,607 $2,674,359
2040 36,753 $2,767,961
2041 37,936 $2,864,840
2042 39,157 $2,965,110
2043 40,417 $3,068,888
2044 41,718 $3,176,299
2045 43,061 $3,287,470
(1) Future cost estimates are based on the current total cost per year for circulation facilities.

SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES 93 WASTEWATER TREATMENT AND CONVEYANCE FACILITIES
The City of Imperial owns, operates, and maintains a wastewater collection and treatment system that services to the City of Imperial, and some isolated areas immediately outside of the City boundary, but within the Sphere of Influence. The Imperial Water Pollution Control Plant (IWPCP) is located at 701 East 14th Street, located just east of the railroad tracks. The existing wastewater treatment plant is currently located on a 4.68-acre site (net acreage) and services the entire City limits. The IWPCP was constructed in the 1940’s and underwent numerous additions and alterations for decades. In 2021, the IWPCP was completely rebuilt.

Much of the information for this section was acquired from the Master Plan for the Sanitary Sewer Collection System for the City of Imperial prepared by BJ Engineering and Surveying, Inc., and dated June 2008. Some of the information provided in this section is paraphrased while other parts are used word-for-word from the Master Plan.

Additional information was provided by the City of Imperial Public Services Department. For additional details relating to wastewater treatment and conveyance, the Master Plan should be consulted.

I. PERFORMANCE STANDARD
Although there are no adopted Performance Standards for wastewater treatment and conveyance, there are design criteria and regulations that must be met to ensure that adequate wastewater treatment and conveyance is provided. The Performance standards and requirements for the Imperial Wastewater Treatment Plant are further governed by the National Pollution Discharge Elimination System (NPDES) discharge permit number CA0104400 adopted by the California Regional Water Quality Control Board, Colorado River Basin Region on April 13, 2021, by Board Order Number R7-2021-0002. The NPDES permit establishes the Waste Discharge Requirements for the wastewater treatment plant. The NPDES permit establishes the rated capacity of the wastewater plant, discharge prohibitions, effluent limitations and discharge specifications, receiving water limitations, standard provisions for the operation of the wastewater treatment plant, monitoring and reporting program requirements, compliance requirements, and special provisions. The NPDES discharge permit also establishes minimum standards and criteria by which the IWPCP operates.

SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES 94 At a local level, the City further has established design criteria for the collection and conveyance system. Design capacity of a pipeline is the general calculated capacity of the pipeline using the Manning formula. For system analysis, peak dry weather flow (PDWF) does not exceed 75 percent of the design capacity of the pipeline. Accordingly, 25 percent of the pipeline capacity is reserved to accommodate peak wet weather flow
The following are the design criteria for determining pipeline capacity:

Pipe Diameter Design Criteria
8" to 10" 1/2 Full @ Peak Flow
12" to 18" 2/3 Full @ Peak Flow
21" and greater 3/4 Full @ Peak flow
Gravity pipelines should also have a general peak flow velocity of 2.0 fps (feet per second) at PWWF to ensure adequate flow. Pipelines that cannot reach this minimum flow velocity should be assisted with pump stations. Pump station adequacy is based on two criteria: 1) the ability of the pump station to pump the PWWF and 2) wet well adequacy for pump cycling.

II. FACILITY PLANNING AND ADEQUACY ANALYSIS
The existing wastewater treatment facilities for the City of Imperial are located on two parcels of land located in the northwest portion of the City. The major treatment units are located north of Fourteenth Street and east of the Southern Pacific Railroad Right-of-Way on a site which is approximately 4.68 acres.

A. Inventory of Existing Facilities

WASTEWATER TREATMENT PLANT
The existing wastewater treatment plant uses an activated sludge process, paired with a membrane bio-reactor (MBR). The process flow scheme consists of a headworks structure, an influent pumping station, fine screening, a grit chamber, an anoxic zone, an aeration zone, 4 MBR trains, an ultra-violet light disinfection chamber, an 18-inch diameter outfall line, and 2 screw presses for sludge dewatering. The current capacity is 2.4 MGD.

SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES 95 WASTEWATER CONVEYANCE SYSTEM
The topography of the City is fairly flat, sloping gently to the northeast thus gravity flow is optimized. The existing wastewater collection system consists of vitrified clay pipe (VCP) and polyvinyl chloride (PVC) pipelines and includes approximately 63 miles of gravity sewers ranging in size from 6 to 24 inches in diameter, 16 lift stations, and 6 miles of force mains. Trunk sewers in the major roads transport wastewater to the treatment plant.

WASTEWATER PUMPING SYSTEM
As previously noted, the topography of the City is fairly flat, thus pumping stations are necessary in order to receive flows and pump them through force-mains located throughout the incorporated City limits. There are 16 pump stations located throughout the city.

B. Adequacy of Existing Facilities

WASTEWATER TREATMENT PLANT
The wastewater treatment facility has performed adequately because of its inherently conservative design. According to the Public Service Department of the City of Imperial, the current demand on the Wastewater Treatment facility is 1.3 MGD14. Therefore, there is a current surplus in capacity of 1.1 MGD.

WASTEWATER CONVEYANCE SYSTEM
BJ Engineering and Surveying Inc. developed a computer model of the City wastewater system using data which was available for existing facilities and established flow estimates. Using this model, the hydraulic capacity of the existing system was evaluated under peak wet weather flow (PWWF) conditions. The results of the modeling indicated that the existing system provides adequate capacity at average daily flow (ADF) conditions, but during PWWF conditions, two pipelines did not have adequate capacity.

These pipelines are Pipes #14 and #17 and are located along N Street between Barioni Boulevard and 12th Street. The flow into these lines is currently being rerouted and capacity will be satisfactory upon project completion.
14 Source: Letter dated May 24, 2022.

SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES 96 The model also confirmed that the capacity remaining in the Barioni Boulevard trunk sewer is required to serve future development in its dedicated service area. The existing trunk sewer system is therefore not available to serve future development areas outside of the present service area. The capacity of the trunk line from B Street to N Street and from Barioni Boulevard to 14th Street needs to be evaluated. It is estimated that 85% of this pipe section is clay and has deteriorated over time which has resulted in reduced capacity. A similar situation is occurring with the sewer trunk line in 13th Street from C Street to N Street.

WASTEWATER PUMPING SYSTEM
Pump stations are constructed as development occurs, thus many of the existing pump stations are aging. Pump Station #16 is the newest, serving the Morning Star Subdivision, and has been in operation since 2022. There are at least three older pump stations that need improvements.

Improvement priority is needed for pump stations #1, #4, and #6 as they do not adequately meet the current demand. To remedy the inadequacy of the three older pump stations, a sewer line installation on Aten Road is nearing completion and improvements to pump station #1 are scheduled to commence in late 2025.

C. Future Demand for Facilities
Based on the current demand of 1.4 MGD on the wastewater treatment facilities, the City’s projected Average Daily Flow wastewater flow demand is as follows:

Projected Population Average Daily Flow
Year 2025 26,126 1.4 MGD
Year 2030 29,910 1.64 MGD
Year 2035 34,271 1.92 MGD
Year 2040 39,302 2.25 MGD
Year 2045 45,106 2.63 MGD
D. Opportunities for Shared Facilities
Currently, there are no plans for any shared facilities.

SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES 97 III. MITIGATION
The City of Imperial should continue to pursue various means by which to obtain funding and provide for adequate wastewater conveyance facilities for the existing and future residents of the City of Imperial. The following are recommendations to maintain adequacy for wastewater treatment and conveyance facilities.

Recommendations:

A. Facilities identified in the Wastewater Master Plan update shall be constructed as needed as new development and annexation of land occurs.

B. Prior to the recordation of a final map within any of the annexation areas, a development agreement must be in place to ensure that adequate wastewater facilities will be provided during the PWWF conditions for the wastewater conveyance system being utilized by said annexation area.

C. All system improvements shall be designed and constructed in accordance with Federal, State and local regulations.

IV. FINANCING
The primary sources of revenue for wastewater treatment and conveyance facilities are the Wastewater Fund, Wastewater Capacity Fees, and Wastewater Bond revenues. The sewer service charges function to subsidize off-site facilities such as sewer interceptors and sewer treatment plants. The sewer capacity fee is based on the equivalent dwelling unit (EDU) impact created and funds the future expansion of the City of Imperial Wastewater Treatment Plant. The City will continue to utilize these funding sources in addition to searching for other sources to improve the existing system in order to meet future demand.

A. Per Capita Costs
The current annual cost for the continued maintenance and operation of the sewer system in the City of Imperial is budgeted at $10,165,500 for wastewater operations and debt service after considering revenues. Using the City’s current population of 21,141 residents, maintenance and operation of the wastewater facilities cost approximately $480.84 per resident per year.
• $10,165,500 / 21,141 population = $480.84 per capita

SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES 98 B. Future Funding Sources
The city will continue to utilize the existing funding sources for wastewater facilities. The current fees will need to be reviewed annually and during proposed annexations to ensure that there is sufficient funding to provide wastewater service to new development.

There are a number of financing mechanisms available to assist in the funding for capital facilities related to the treatment and conveyance of wastewater. Special assessment districts, community facility districts, local bond issuance, developer contributions and development impact fees can be used to fund wastewater treatment and conveyance facilities. Also, there are a number of State and Federal grant and loan programs available such as USDA Water and Waste Disposal Loans and Grants for Public Works and Infrastructure Development. Further descriptions of these and other financing mechanisms are provided in the Financing section.

SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES 99 Exhibit 11 – Wastewater Treatment Facilities

SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES 100
Table 23 – Wastewater Demand
Yearly Estimate for Wastewater
Treatment Demand

YEAR PROJECTED

POPULATION
DEMAND
(MGD)
2024 21,141 1.294
2025 26,129 1.399
2026 26,843 1.444
2027 27,577 1.490
2028 28,332 1.538
2029 29,110 1.587
2030 29,910 1.639
2031 30,733 1.691
2032 31,580 1.746
2033 32,451 1.802
2034 33,348 1.860
2035 34,271 1.920
2036 35,220 1.982
2037 36,197 2.045
2038 37,203 2.111
2039 38,238 2.179
2040 39,302 2.249
2041 40,398 2.322
2042 41,525 2.396
2043 42,685 2.474
2044 43,878 2.553
2045 45,106 2.635

SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES 101
Table 24 – Yearly Cost Estimate for Wastewater Operations and Debt Service Yearly Cost Estimate for Wastewater
Operations and Debt Service

YEAR PROJECTED
POPULATION COST (1)
2024 21,141 $10,165,500
2025 22,853 $10,521,292
2026 23,588 $10,889,537
2027 24,347 $11,270,671
2028 25,130 $11,665,145
2029 25,939 $12,073,425
2030 26,774 $12,495,995
2031 27,636 $12,933,354
2032 28,525 $13,386,022
2033 29,443 $13,854,533
2034 30,391 $14,339,441
2035 31,369 $14,841,322
2036 32,379 $15,360,768
2037 33,421 $15,898,395
2038 34,497 $16,454,839
2039 35,607 $17,030,758
2040 36,753 $17,626,835
2041 37,936 $18,243,774
2042 39,157 $18,882,306
2043 40,417 $19,543,187
2044 41,718 $20,227,198
2045 43,061 $20,935,150
(1) Future cost estimates are based on current cost per capita for wastewater operations and debt service.

SERVICE AREA PLAN WATER FACILITIES
102

WATER FACILITIES
All information for this section was acquired from the Water Master Plan for the City of Imperial, prepared by Albert A. Webb Associates, dated May 2022.

As of July 2020, the City owns and operates a potable water distribution system that serves 6,065 accounts, 6% of which are located outside of the City limits. The City’s Public Water System (PWS) number is CA1310006. The system has a single source of supply in the form of raw water deliveries from the Imperial Irrigation District ([IID] PWS No.

CA1310014). The City’s existing water distribution system presently consists of approximately 74 miles of distribution and transmission waterlines ranging in diameter from 2- to 20- inches. The City’s water treatment plant (WTP) is located near the middle of the service area with a treatment capacity of 7 MGD. Treated water is stored in three reservoirs: WTP Finished Water Reservoir (WTP FW Res.), City Shop, and Aten Road.

Each reservoir has a nominal capacity of 2.0 MG. The system has three booster pump stations associated with each reservoir; High Service Booster Station (HSBS) has four pumps, City Shop Booster Station has two pumps and Aten Booster Station has three pumps. The entire system has one pressure zone and no interties. WTP FW Res. and HSBS are located at the WTP. The WTP can operate at half capacity during emergencies using a standby generator.

I. PERFORMANCE STANDARD
Although there are no adopted Performance Standards for water treatment and distribution, there are design criteria that must be met to ensure that adequate potable water supply and fire flow needs are provided.

II. FACILITY PLANNING AND ADEQUACY ANALYSIS
The City of Imperial has supplied potable drinking water to its customers since the early 1900’s when water from the Colorado River became available to IID. Raw water from the Colorado River is delivered to IID via the IID All- American Canal and the Central Main Canal. The raw water is stored in reservoirs until undergoing treatment.

Under the Law of the River, IID retains a legal right to an annual net consumptive use of 3,100,000 AF from the Colorado River. Under the terms of various agreements and laws, the annual Colorado River flows would have to be reduced to less than 5,000,000 AF (one-third of historic average) before the water supply to IID would be impacted. Nevertheless, in the face of a large-scale water supply disruption in the western states, IID is potentially subject to some water supply reduction. IID has significant historical legal protections in place to maintain its

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3,100,000 acre-feet Priority 3a water right to consumptive use of Colorado River water even during lower Colorado River flow periods.

A. Inventory of Existing Facilities
The City’s water system currently has a single source of supply in the form of raw water deliveries from the IID. The City treats the raw water to meet state and federal drinking water standards before distribution. Water is supplied to the City from the All-American Canal through the Central Main Canal. The supply point for the WTP is the South Date Canal and the Dahlia Lateral Number 1. Both of these canals flow north from the Central Main Canal. The South Date Canal runs immediately east of the WTP and has capacity to deliver 22.6 MGD of untreated water to the WTP. The Dahlia Lateral Number 1, located west of the plant, is capable of supplying the plant with an additional 9.0 MGD. The total amount of raw water that can currently be supplied to the City is 31.6 MGD (35,755 acre-feet per year).

Other water sources including groundwater, stormwater, or recycled water are not a part of the City’s current water supply portfolio. The City does not participate in water transfers or exchanges and does not have an emergency intertie with another water system.

The City of Imperial Water Treatment Plant currently has a capacity of approximately 7.0 million gallons a day (MGD), which according to the City’s 2023 Consumer Confidence Report “the City meets all applicable State Water Resources Control Board, Division of Drinking Water, and U.S.

Environmental Protection Agency domestic water quality standards.” According to the May 2022 - Water Master Plan, the following is a summary of the present capacity of the individual plant components:
• Water Treatment Plant 7.0 MGD
• Water Reservoirs (3 at 2.0 MG each) 6.0 MG
• Booster Stations (3 booster stations with 8 electric
pumps at 2,300 – 2,500 GPM) 18,800 GPM
• Transmission and Distribution Lines (2” to 20”) 74 Miles

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City of Imperial – Water System Schematic

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B. Adequacy of Existing Facilities
Water demand data available for estimating flow rates in the water distribution system consist of total flow from the treatment plant. Based on the Master Plan dated May 2022, the following conclusions were found.

All water distributed by the City to customers is treated first at the City’s water treatment plant, which has a capacity of 7.0 MGD. The water supply currently meets all applicable state and federal drinking water standards.

As of 2020, the plant produced an average of 2.6 MGD for customer use.

The existing system was analyzed for storage capacity and a deficit of 0.90 MG was observed. Proposed reservoir scheduling is planned so the City never incurs a storage deficit up to ultimate buildout.

Several areas with potential fire flow deficiencies have been identified; many of which are connected to undersized pipes (2-inch to 6-inch diameters).

The highest fire flow demand analyzed in the master plan was 3,000 gpm for 4 hours @ 20 psi for heavy commercial/industrial land use types. It should be noted that if future large warehouse type developments are proposed, then they may have fire flows as high as 4,000 gpm and offsite waterlines should be reanalyzed for upsizing opportunities. Fire flow criteria for these projects should be confirmed with the City’s fire marshal on a project-to-project basis.

C. Future Demand for Facilities
Table 25 on page 111 provides the estimated Future Demand for water based on the information contained in the May 2022 Water Master Plan through the year 2045.

D. Opportunities for Shared Facilities
The City does not share water treatment, storage, or distribution facilities with other jurisdictions. There may be an opportunity for an emergency interconnection facility to be planned with the City of El Centro and the Heber Public Utility District15.
15 Source: 2015 SAP.

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E. Phasing
In order to maintain an adequate water supply for the existing population as well as provide for future development, the following improvements and future facilities are recommended:

RECOMMENDED IMPROVEMENTS – NEAR TERM
• Install additional third pump on-site 2,300 gpm 150 HP. • Proposed additional 2.0 MG tank.
• Install 3,600 LF of 30" waterline and 2,585 LF of 24" waterline. • Install 1,000 LF of 24" waterline south of the WTP to connect near Banta Road.
• Upsize 3,100 LF of existing 6" waterline in Banta Road to 12". • Install 3,000 LF of 8" waterline from La Brucherie Road to transmission line east of Hwy 86
• Install 1,100 LF of 12" waterline in between N Street. and P Street. • Install two flow control valves to the existing Aten and Shop tanks to prevent high tank refill flow rates and surrounding low pressures.

RECOMMENDED IMPROVEMENTS – LONG TERM
• La Brucherie Pump Station - 7,500 gpm capacity, 2 operating pumps 1 on stand-by, 150 HP each.
• Morningstar Pump Station - 7,500 gpm capacity, 2 operating pumps 1 on stand-by, 150 HP each.
• High Service WTP Upgrade - Increase water treatment plant capacity from 7.0 MGD to 10.0 MGD.
• East Water Treatment Plan - Proposed water treatment plant with

10.0 MGD ultimate capacity.
• Seven 2.0 MG Reservoirs.

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• One 3.25 MG Reservoir.
• Upsize 8,510 LF of the existing 6" waterline to 12" to help increase flow during fire emergencies.
• Install 2,750 LF of 24" waterline and 7,950 LF of 12" to connect future WTP to system.

III. MITIGATION
The City of Imperial should continue to pursue various means by which to obtain funding for and to provide for adequate water distribution facilities for the existing and future residents of the City of Imperial. The following are recommendations to maintain adequacy for water treatment and distribution facilities.

Recommendations16:

A. Develop a Water Facilities Asset Management Plan within the near to mid-term time frame for budgeting purposes.

B. Install flow control valves on the City Shop Tank and Aten Tank to help mitigate the low pressures caused by high flow rates when refilling the reservoirs.

C. Compile a geographical referenced database to better track the condition and life expectancy of existing facilities, including pipeline age.

D. Schedule proposed facilities in a timely manner to maintain adequate service with a growing population
E. Prior to the recordation of a final map within any of the annexation areas, a development agreement shall be in place to ensure that adequate water pressures will be provided during the MDPHF conditions for the water distribution system being utilized by said annexation area.

F. A potable water supply shall be provided for all annexation areas.

G. Adequate fire flow, subject to the approval of the fire department, shall be provided for all annexation areas.

H. All system improvements shall be designed and constructed in accordance with Federal, State and local regulations.
16 Water Master Plan – May 2022 and prior recommendations from 2015 SAP

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IV. FINANCING
The primary sources of revenue for water treatment and distribution facilities are the water service charges, water capacity fees and water turn on fees. The City will continue to utilize these funding sources in addition to searching for other sources to improve the existing system in order to meet future demand.

A. Per Capita Costs
The current annual cost for the continued maintenance and operation of the water system in the City of Imperial is approximately $13,162,600 for water services after including revenues. Using the city’s current population of 21,141 residents, operation and debt service of the water facilities cost approximately $622.61 per resident per year.
• $13,162,600 / 21,141 population = $622.61 per capita
B. Future Funding Sources
The City will continue to utilize the existing funding sources for water facilities. The city’s water operations are accounted for in the Water Enterprise funds as identified in the 2023 – 2024 Budget. The Water Enterprise Funds will strive to maintain a minimum reserve level of between 25% and 50% in order to provide for rate stabilization. The City of Imperial completed a rate study in 2017 and implemented a mechanism in which rates were increased over a five-year period.

The water service charge collected by the City is the primary funding source. These are charges based on the actual water usage. The current fees will need to be reviewed annually and during proposed annexations to ensure that there is sufficient funding to supply water service to new development.

There are a number of financing mechanisms available to assist in the funding for capital facilities related to the delivery of potable water. Special assessment districts, community facilities districts, local bond issuance, developer contributions and development impact fees can be used to fund water treatment and distribution facilities. Also, there are a number of State and Federal grant and loan programs available such as USDA Water and Waste Disposal Loans and Grants for Public Works and Infrastructure Development. Further descriptions of these and other financing mechanisms are provided in Chapter 6 – Financing.

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Exhibit 12 – Water Facilities

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Table 25 – Water Demand
Estimate for Potable Water Demand

YEAR PROJECTED

POPULATION

AVERAGE
DAY
DEMAND
(MGD)

MAXIMUM
DAY
DEMAND
(MGD)
PEAK
HOUR
DEMAND
(MGD)
2024 21,141 3.171 5.23 9.17
2025 22,853 3.428 5.39 9.43
2026 23,588 3.538 5.87 10.29
2027 24,347 3.652 6.03 10.57
2028 25,130 3.770 6.20 10.86
2029 25,939 3.891 6.37 11.16
2030 26,774 4.016 6.55 11.46
2031 27,636 4.145 6.73 11.78
2032 28,525 4.279 6.91 12.10
2033 29,443 4.416 7.10 12.44
2034 30,391 4.559 7.30 12.78
2035 31,369 4.705 7.50 13.13
2036 32,379 4.857 7.71 13.50
2037 33,421 5.013 7.92 13.87
2038 34,497 5.175 8.14 14.26
2039 35,607 5.341 8.37 14.65
2040 36,753 5.513 8.60 15.06
2041 37,936 5.690 8.84 15.48
2042 39,157 5.874 9.09 15.92
2043 40,417 6.063 9.34 16.36
2044 41,718 6.258 9.60 16.82
2045 43,061 6.459 9.87 17.29
(1) Derived from May 2022 Water Master Plan.

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Table 26 – Yearly Cost Estimate for Water Operations and Debt Service Yearly Cost Estimate for Water Operations
and Debt Service

YEAR PROJECTED
POPULATION COST (1)
2024 21,141 $13,162,600
2025 22,853 $13,623,291
2026 23,588 $14,100,106
2027 24,347 $14,593,609
2028 25,130 $15,104,386
2029 25,939 $15,633,039
2030 26,774 $16,180,196
2031 27,636 $16,746,503
2032 28,525 $17,332,630
2033 29,443 $17,939,272
2034 30,391 $18,567,147
2035 31,369 $19,216,997
2036 32,379 $19,889,592
2037 33,421 $20,585,728
2038 34,497 $21,306,228
2039 35,607 $22,051,946
2040 36,753 $22,823,764
2041 37,936 $23,622,596
2042 39,157 $24,449,387
2043 40,417 $25,305,115
2044 41,718 $26,190,794
2045 43,061 $27,107,472
(1) Future cost estimates are based on current cost per capita for water operations and debt service based on 2021 dollars.

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FINANCING
I. INTRODUCTION
This section of the Service Area Plan discusses various financing mechanisms available to the City of Imperial. It also describes how each existing facility is currently financed and how future financial demands for these facilities can be ensured. Recommended finance plans and available financing options are also discussed.

In 1996, Proposition 218, a Constitutional amendment was enacted. Prop 218 clearly defined general taxes and special taxes and set guidelines on the issuance, use, and implementation of taxes. General taxes must be approved by a majority of voters before they can be imposed, extended or increased. Special taxes require approval by a 2/3 vote. Most financing options discussed in this section are subject to the guidelines of Prop 218.

II. FINANCING OPPORTUNITIES AND CONSTRAINTS
There are many opportunities available to the City of Imperial to finance its present and future facility needs. The following section briefly describes some of the most widely used financing mechanisms.

A. General Taxes
General taxes generate revenue that is deposited in a City’s General Fund and can be used to support various improvements and services including general government operations, development services, public safety and community services. These revenues can also be used to construct public facilities. The City of Imperial can levy various types of general taxes, which include property tax, franchise tax, sales tax and business license tax.

Property taxes generally comprise the largest revenue source for a City, but sales tax revenue can be significant as well depending on the amount and types of businesses within a City. However, the budget shows almost all general revenue the City generates is utilized for the day-to-day operations of City government, making it necessary to find other ways to finance facilities.

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B. Gas Tax
A portion of the revenue derived from the State taxes on gasoline is allocated to cities to be used specifically for the construction, improvement and maintenance of streets and roads.

C. Local Bond Issues
Local governments can issue general obligation (GO) bonds to finance the acquisition and construction of public capital facilities and real property.

These bonds cannot be used for operations and maintenance or to purchase equipment. GO bond measures must be approved by 2/3 of the jurisdiction’s voters. In order to pay back GO bonds, Cities are authorized to impose a property tax levy at the rate needed for repayment of the principal and interest of the bonds.

D. Development Impact Fees
Development Impact Fees can be a significant funding source to finance large scale public facilities. These fees are intended to ensure that new development pays its proportional share of public facilities based on the impacts created by this new development. In concept, the City charges the development community a series of fees which provide the source of income to pay for capital projects. When enough cash has been assembled, the City constructs capital facility projects in order of priority. Development Impact Fees can be used for the following public facilities:
• Administrative Facilities
• Storm Drainage
• Law Enforcement
• Fire Protection
• Circulation Facilities
• Park Land & Facilities
• Public Library
• Water Treatment and Distribution
• Wastewater Treatment and Conveyance

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E. Developer/Builder Contribution
Many of the drainage, sewer, water and circulation improvements required as a result of new development can be directly funded and constructed by the developer and/or builder(s) through private funding sources. Facilities earmarked for developer/builder funding are typically those which normally would have been imposed as a condition of approval of a tentative map under the City's existing development review process.

Additionally, donations are sometimes available for a specific cause or facility. The City of Imperial has a donation fund exclusively for the purchase of books.

F. User Fees
User fees are usually authorized by statute for specific uses and are typically required for monthly service. The fees are used as a revenue source to maintain the systems in proper operating condition and for the construction of facilities needed to meet demand.

G. Special Assessment Districts
Special districts can be formed for the purpose of financing specific improvements for the benefit of a specific area. People within a special district must pay an additional property tax levy or user fees to help repay the bonds issued by the district and finance the district’s ongoing operations. A detailed report prepared by a qualified engineer is required, which must demonstrate that the assessment amount is of special benefit to the parcel upon which the assessment is levied. There are many assessment acts that govern the formation of assessment districts such as the Improvement Act of 1911, Municipal Improvement Act of 1913, Improvement Bond Act of 1915, Benefit Assessment Act of 1982, Integrated Financing District Act as well as other specific facility improvement acts.

The provisions of Proposition 218 have altered the procedures and facilities that can be financed through some of these acts. Any assessment district formed must follow all applicable state laws including the provisions set forth in Proposition 218.

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H. Fire Suppression Assessment Act (Government Code Section 500078 et seq.)
Under this act, a City is allowed to levy assessments on specific parcels or zones for the provision of fire suppression services. A fire suppression assessment does not require the formation of an assessment district but requires the adoption of an ordinance or resolution in which the parcels or zones subject to the assessment must be identified. In addition, all requirements of Proposition 218 must be met when imposing a fire suppression assessment.

I. Community Services District
A Community Services District (CSD) can serve as a source of funding for a wide variety of facilities in both unincorporated and incorporated areas.

CSDs can levy a range of taxes including ad valorem property tax, general taxes and special taxes, in addition to creating rates and other charges for services. Any fee assessed within a CSD must directly relate to the benefit being received. As a result, a CSD may be broken into zones which only pay for those facilities and services that provide a benefit to that zone.

J. Community Facilities District
A Community Facilities District (CFD), not to be confused with a Community Services District, falls under the 1982 Mello-Roos Community Facilities Act. This Act allows a CFD to be established by cities, counties, special districts and school districts to fund a variety of facilities and services. Note that the boundaries of a CFD are not required to be contiguous as they are for a CSD. In order for a CFD to be formed, a public hearing must occur, and an election held to authorize the specified tax levy.

The special tax levy (Mello-Roos tax) is used to either provide direct funding or pay off bonds. The facilities being funded are not required to be physically located within the boundaries of the CFD.

K. State and Federal Funding
Various government programs are available at the State and Federal levels to assist local jurisdictions in financing public facilities and services. Most funding sources at the State level require an application requesting assistance and specify the projects or purposes for which the funds can be used. Financial assistance from the state can include grants, low interest

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loans and matching funds. At the Federal level financial assistance includes grants and federal matching funds for state run assistance programs. State and Federal funding sources include the following:

Local Law Enforcement Block Grant ProgramGrant funds through the State of California (in partnership with Imperial County) for participation in the joint Local Law Enforcement Block Grant Act of 1995, to provide COP’s (Citizens Option for Public Safety) Program to supplement local law enforcement with additional equipment.

State Water Resources Control Board State Revolving Fund ProgramsThe Division of Financial Assistance (DFA) administers the implementation of the State Water Resources Control Board’s (State Water Board) financial assistance programs that include loan and grant funding for construction of municipal sewage and water recycling facilities, remediation for underground storage tank releases, watershed protection projects, nonpoint source pollution control projects, and other similar projects under the Clean Water State Revolving Fund (CWSRF) for potable water treatment facilities and distribution systems. Severely disadvantaged communities can obtain up to 100% grant funding.

California Department of Housing and Community DevelopmentThe State Community Development Block Grant (CDBG) program was established by the Federal Housing and Community Development Act of 1974, as amended (42 USC 5301, et seq.). The State CDBG program is implemented by California Health and Safety Code section 50825, et seq, and the California Code of Regulations (Title 25, Section 7050, et seq). The primary federal objective of the CDBG program is the development of viable urban communities by providing decent housing and a suitable living environment and by expanding economic opportunities, principally for persons of low and moderate income. Each year the program makes funds available to eligible jurisdictions through several allocations. Under the General Allocation, jurisdictions may apply for funding to subsidize public facilities or special assessment districts.

California Department of Transportation –

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The State administers several grant programs including the State Transportation Improvement Program, which are roadway funds allocated for specific and joint decisions of Caltrans and the Imperial County Transportation Commission. The Transportation Development Act (Article 3) funds are other funds granted by the State Transportation Commission for specific projects related to pedestrian, bicycle, and wheelchair mobility.

Community Development Block Grants (CDBG)
CDBG funds must be used within a broad functional area, such as community development. These federal funds are distributed to local governments through a local clearinghouse. The allocation amount is based on a formula.

Congestion Mitigation and Air Quality Improvement Program (CMAQ) CMAQ is another federal program that provides funding to cities. CMAQ funds are available for the specific purpose of developing and implementing transportation programs that reduce traffic congestion and air pollution.

Safe, Accountable, Flexible, and Efficient Transportation Equity Act Under this act, federal funding is available for highway, safety, and public transportation programs.

Transportation Efficiency Act (TEA funds)
Under this act, federal funding is available for street and road improvements and repairs.

USDA Water and Waste Disposal Loans
Rural municipalities with a population of 10,000 or less are eligible for Water and Waste Disposal Loans from the Rural Utilities Service (RUS) of the USDA. These loans are for the purpose of developing water and waste disposal systems in rural areas. Funds from these loans can pay for improvements to existing systems, the acquisition costs for land, water sources and water rights, and legal and engineering fees necessary for the development of facilities. A 40-year maximum repayment period has been set for these loans.

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Economic Development - Grants for Public Works and Infrastructure Development
The objective of this grant is to promote economic development and assist in the construction of facilities needed to encourage the creation and retention of permanent jobs in areas experiencing severe economic distress.

The facilities can include water and sewer systems, industrial access roads to industrial parks, railroad siding and spurs, tourism facilities, vocational schools, business incubator facilities and infrastructure improvements for industrial parks. The basic grant may fund up to 50% of the cost of the facilities. For communities that are severely depressed, the grant may fund up to 80% of the cost of the facilities.

Environmental Protection Agency
The Environmental Protection Agency makes low interest loans to communities to assist in the construction of new or upgraded sewage treatment facilities.

L. Lease Financing
Instead of purchasing or issuing bonds, agencies can enter into a lease agreement to acquire and dispose of property. Generally, one of two types of lease agreements is entered. The first type is a lease-purchase agreement, where an agency leases a facility while purchasing it. The second type is a sale-leaseback agreement, where a facility is sold to a lessor by an agency, which immediately leases the facility back to the agency. Leases are designed to be tax-exempt investments and a properly constructed lease is not considered a public debt. Lease financing requires finding an investor or group of investors to invest in the return from the agency’s lease payments.

Certificates of Participation
Certificates of participation refer to the undivided shares of the lease obligation, which are purchased by a group of investors. COPs attract investors because they are designed to be a source of tax-free interest income.

If projects are too small to attract investors or to be feasible for lease financing, local agencies can pool COPs. Pooling COPs allows agencies to

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minimize the costs of initiating and issuing a COP and may reduce the interest required to be paid on the lease. Entities involved with a pooled COP must form a Joint Powers Authority (JPA) to oversee the pooled COP.

III. FACILITY FINANCING
A. Administrative Facilities

1. Current Funding
Funding for administrative facilities is currently provided by the General Fund. Specific revenue sources include property and sales taxes, licenses and permits, fines and penalties, charges for services and other miscellaneous sources. Additionally, there are Special Revenue Transfers to the General Fund that directly or indirectly fund administrative services.

2. Cost Avoidance Opportunities
In order to reduce administrative services costs, the City of Imperial outsources some of the administrative services such as the City Attorney, special project management and other personnel on an as needed basis.

3. Recommended Funding
In addition to the continued use of existing funding sources, development impact fees have been established to help fund future administrative facilities demand created by future development. If additional funding is needed, then General Obligation Bonds can be issued, or a citywide community facilities district can be formed.

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B. Drainage Facilities

1. Current Funding
Maintenance of storm water drainage facilities is currently funded by the General Fund, including property and sales taxes, licenses and permits, charges for services and other miscellaneous sources. Future storm water drainage facilities will be installed at the developer/builder’s expense at the time of construction and will be maintained using funds from the General Fund.

2. Cost Avoidance Opportunities
In order to reduce drainage facilities maintenance and capital improvements costs, the City of Imperial maintains only those storm water conveyance facilities installed by newer development to control storm water runoff.

3. Recommended Funding
Funding for drainage facilities should continue as described above.

Additional funding sources, if needed, should include the creation of a citywide community facilities district, special assessment district or a community services district.

C. Fire Facilities

1. Current Funding
Costs for the Imperial County Fire Department to provide fire protection services to the City of Imperial are currently financed by property and sales taxes from the General Fund. The County of Imperial Fire Department has acknowledged and agreed to the continued providing of fire protection and emergency services under the terms of the Service Contract that ended June 30, 2022, with the commitment that said services will continue until completion of an agreed upon updated contract. Capital facilities can be funded via Development Impact Fees.

2. Cost Avoidance Opportunities

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In order to reduce fire protection services costs, the City of Imperial and the Imperial County Fire Department maintain an agreement for fire protection services. The County manages all personnel and provides for minor maintenance on all equipment. The City owns various hoses, nozzles, adapters, breathing apparatus, as well as other vehicles and equipment to help augment the County equipment. The City provides insurance and major maintenance on the city owned vehicles.

3. Recommended Funding
Current funding sources for fire facilities should continue to be used. In addition, development impact fees have been implemented to ensure costs of future demand created by future development can be funded. A special fire suppression assessment district or a special tax can also be implemented to assist in the financing of fire facilities costs.

D. Law Enforcement

1. Current Funding
A portion of financing for law enforcement is currently financed by property and sales taxes from the General Fund. Other funding sources include the Narcotics Task Force, State C.O.P.S. Grant and the Local Law Enforcement Block Grant (LLEBG), and development impact fees.

2. Cost Avoidance Opportunities
In order to reduce law enforcement cost, the City of Imperial receives dispatching services from the Imperial County Sheriff’s Office as a part of the 911 request for emergency response.

3. Recommended Funding
Current funding sources for law enforcement should continue to be used.

In addition, development impact fees have been established to ensure future development contributes its proportional share to the future demand created.

E. Library Facilities

1. Current Funding

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Library facilities are currently financed by property and sales taxes from the General Fund and development impact fees.

2. Cost Avoidance Opportunities
Although the amounts received are small, the library charges fees for miscellaneous services such as copies of documents or publications.

Donations also help augment costs.

3. Recommended Funding
The City should continue using the current funding source for library facilities. Additional funding sources such as community facilities district, special assessment district, Community Block Development Grants, the California Literacy Campaign Fund and the State Public Library Fund should be pursued.

F. Park and Recreation Facilities

1. Current Funding
Park and recreational facilities are currently financed by property and sales taxes from the General Fund, development impact fees, and by user fees for recreational activities and pool use.

2. Cost Avoidance Opportunities
Preparation of a parks master plan could provide implementing measures to upgrade and improve the park system. Discussions with the school district for joint utilization of the school grounds for recreational opportunities could also provide for additional opportunities.

3. Recommended Funding
Current funding sources should continue to be used as a source for financing park and recreational facilities. The City can also pursue funding through the State Department of Parks and Recreation and other grant funding opportunities.

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G. Circulation Facilities

1. Current Funding
Funding for circulation facilities is provided by the General Fund, Motor Vehicle-In-Lieu Tax, State Gas Tax and the Local Transportation Authority (LTA) Measure D Sales Tax Fund, as well as development impact fees and developer funding. Developer funding is used to construct required street improvements associated with a specific project. FHWA/Caltrans Grant Programs are also used by the City including Congestion Management Air Quality Grant Fund (CMAQ), State Transportation Improvement Program (STIP), Regional Surface Transportation Program (RSTP), and Transportation Development Account-Article 3 funds.

2. Cost Avoidance Opportunities
Although there are no real opportunities to share roadway facilities with any adjacent jurisdiction, the City’s system does not exist independently and circulation within and through the City is mutually affected by the operation of the circulation system along the north end of El Centro, the County roadway system and the State circulation system. The City will continue to cooperate with the City of El Centro, County of Imperial and the State in monitoring the operation of the regional system and the implementation of necessary improvements.

3. Recommended Funding
Current funding sources for circulation facilities should continue to be used. Additionally, there are several funding mechanisms for circulation facilities such as community facilities district, special assessment district, and Certificate of Participation. There are also a number of additional grant funding programs including the Safe, Accountable, Flexible, and Efficient Transportation Equity Act (SAFETEA), Active Transportation Program (ATP), as well as Community Development Block Grants and other state and federal grants which should be pursued, as suggested by the Circulation Element of the City’s General Plan.

H. Wastewater Treatment and Sewer Facilities

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1. Current Funding
The primary sources of revenue for wastewater treatment and conveyance facilities are the sewer service charges and sewer connection fees. The sewer service charges function to subsidize off-site facilities such as interceptors and sewer treatment plants. The sewer connection fee is dependent upon the size of the sewer line needed to serve the area and whether the street or alley is paved. The City will continue to utilize these funding sources in addition to search for other sources to improve the existing system.

2. Cost Avoidance Opportunities
In order to reduce wastewater treatment facilities maintenance and capital improvement costs, the City of Imperial outsources services requires a special projects manager for some of the City’s wastewater treatment and conveyance system capital improvement projects.

3. Recommended Funding
The current fee structure will need to be reviewed annually and during proposed annexations to ensure that there is sufficient funding to provide wastewater service to new development. Special assessment districts, community facilities districts, local bond issuance and development impact fees should be considered as alternative funding sources for wastewater treatment and conveyance facilities. Also, State and Federal grant and loan programs are available such as USDA Water and Waste disposal Loans and Grants for Public Works and Infrastructure Development.

I. Water Facilities

1. Current Funding
The primary sources of revenue for water treatment and distribution facilities are the water service charges, water connection fees and water turn on fees. Developer funding is used for individual internal project water improvements. The City will continue to utilize these funding sources in addition to searching for other sources to improve the existing system in order to meet future demand.

2. Cost Avoidance Opportunities

SERVICE AREA PLAN FINANCING
126
In order to reduce water facilities maintenance and capital improvement costs, the City of Imperial outsources services requiring a special projects manager for some of the City’s water treatment and water conveyance system capital improvement projects.

3. Recommended Funding
The current fee structure will need to be reviewed annually and during proposed annexations to ensure that there is sufficient funding to supply water service to new development. Special assessment districts, community facilities districts, local bond issuance and development impact fees should be considered as alternative funding sources for water treatment and distribution facilities.

APPENDICES
127

APPENDICES
A. Agreement for Fire Protection Services
B. City of Imperial - Budget - Fiscal Year 2023 - 2024
C. Public Safety Dispatch Contract – Effective July 1, 2019

APPENDICES

APPENDIX A

APPENDICES

APPENDIX B

APPENDICES

APPENDIX C

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