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REGULAR MEETING AGENDA
OF THE JURUPA VALLEY CITY COUNCIL
Thursday, March 7, 2024
Regular Meeting: 7:00 p.m.
City Council Chamber
8930 Limonite Avenue, Jurupa Valley, CA 92509
1. 7:00 PM - CALL TO ORDER AND ROLL CALL FOR REGULAR MEETING ● Guillermo Silva, Mayor
● Brian Berkson, Mayor Pro Tem
● Leslie Altamirano, Council Member
● Chris Barajas, Council Member
● Armando Carmona, Council Member
2. INVOCATION
3. PLEDGE OF ALLEGIANCE
4. APPROVAL OF AGENDA
5. PRESENTATIONS
A. RIVERSIDE COUNTY DEPARTMENT OF ANIMAL SERVICES -
INTRODUCTION OF “PET OF THE MONTH”
A. As a courtesy to those in attendance, we ask that cell phones be turned off or set to their silent mode and that you keep talking to a minimum so that all persons can hear the comments of the public and City Council.
B. A member of the public who wishes to speak under Public Comments must fill out a “Speaker Card” and submit it to the City Clerk BEFORE the Mayor calls for Public Comments on an agenda item. Each agenda item up will be open for public comments before taking action. Public comments on subjects that are not on the agenda can be made during the “Public Appearance/Comments” portion of the agenda.
C. Members of the public who wish to comment on the CONSENT CALENDAR may do so during the Public Comment portion of the Agenda prior to the adoption of the Consent Calendar.
D. As a courtesy to others and to assure that each person wishing to be heard has an opportunity to speak, please limit your comments to 3 minutes.
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B. PRESENTATION BY CITY’S AUDITOR - BADAWI & ASSOCIATES
CERTIFIED PUBLIC ACCOUNTANTS
C. 2024 DRAFT TRAFFIC R ELIEF PLAN – PRESENTED BY THE
RIVERSIDE COUNTY TRANSPORTATION COMMISSION
D. PROCLAMATION PROCLAIMING RIVERSIDE COUNTY ART S &
CULTURE MONTH
6. PUBLIC APPEARANCE/COMMENTS
7. INTRODUCTIONS, ACKNOWLEDGEMENTS, COUNCIL COMMENTS AND
ANNOUNCEMENTS
8. CITY COUNCIL MEMBER ORAL/WRITTEN REPORTS REGARDING
REGIONAL BOARDS AND COMMISSIONS
A. MAYOR PRO TEM BRIAN BERKSON
1. UPDATE ON THE METROL INK / SOUTHERN CALIFORNIA
REGIONAL RAIL AUTHOR ITY MEETING OF FEBRU ARY 2 3,
2024
2. UPDATE ON THE RIVERS IDE COUNTY TRANSPORT ATION
COMMISSION – WESTERN RIVERSIDE COUNTY PR OGRAMS
AND PROJECTS COMMITT EE MEETING OF FEBRUA RY 2 6,
2024
3. UPDATE ON THE SOUTHE RN CALIFORNIA ASSOCIATION OF
GOVERNMENTS – JOINT MEETING OF THE POLICY
COMMITTEES OF MARCH 7, 2024
Persons wishing to address the City Council on subjects other than those listed on the Agenda are requested to do so at this time. A member of the public who wishes to speak under Public Appearance/Comments OR the Consent Calendar must fill out a “Speaker Card” and submit it to the City Clerk BEFORE the Mayor calls for Public Comments on an agenda item. When addressing the City Council, please come to the podium and state your name and address for the record. While listing your name and address is not required, it helps us to provide follow -up information to you if needed. In order to conduct a timely meeting, we ask that you keep your comments to 3 minutes. Government Code Section 54954.2 prohibits the City Council from taking action on a specific item until it appears on an agenda.
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B. COUNCIL MEMBER LESLIE ALTAMIRANO
1. UPDATE ON THE WESTERN RIVERSIDE CO UNTY REGIONAL
CONSERVATION AUTHORITY BOARD MEETING OF MARCH 4,
2024
C. COUNCIL MEMBER CHRIS BARAJAS
1. UPDATE ON THE WESTERN RIVERSIDE CO UNCIL OF
GOVERNMENTS EXECUTIV E COMMITTEE MEETING OF
MARCH 4, 2024
9. CITY MANAGER’S UPDATE
10. APPROVAL OF MINUTES
A. FEBRUARY 15, 2024 REGULAR MEETING
11. CONSENT CALENDAR
A. COUNCIL APPROVAL OF A MOTION TO WAIVE THE READING OF
THE TITLE AND TEXT OF ALL ORDINANCES AND RESOLUTIONS
INCLUDED IN THE AGENDA
Requested Action: That the City Council waive the reading of the title and text of all ordinances and resolutions included in the agenda. In accordance with Government Code Section 34934, the title of each ordinance is included on the published agenda and a copy of the full ordinance has been available to the public online on the City’s website and will be available in print at the meeting prior to the introduction or passage of the ordinance.
B. CONSIDERATION OF CHECK REGISTER IN THE AMOUNT OF
$9,382,597.00
Requested Action: That the City Council ratify the check registers dated January 25, and February 1, 8, 15 and 22, 2024 as well as the payroll register dated January 19, 31, and February 2 and 16, 2024.
C. ORDINANCE NO. 2024-06
Requested Action: That the City Council conduct a second reading and adopt Ordinance No. 2024-06, entitled:
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF JURUPA
VALLEY, CALIFORNIA, ADDING CHAPTER 13.40 (URBAN TREE
PROTECTION) TO TITLE 13 (STREETS AND SIDEWALKS) OF THE
JURUPA VALLEY MUNICIPAL CODE
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D. ADOPTION OF RESOLUTI ONS REGARDING THE AN NEXATION OF ZONE 2 -H (CANTU GAS PM 37679) TO CITY OF JURUPA VALLEY LANDSCAPE AND LIGHTI NG MAINTENANCE DISTRICT NO. 89 -1- CONSOLIDATED (“CITY OF JURUPA VALLEY L&L MD 89 -1-C”)
VOLUME 2. GENERALLY LOCATED ON THE NORTHWEST CORNER OF
CANTU GALLEANO RANCH ROAD AND PIER ENTER PRISES WAY
INTERSECTION
1. Requested Action: That the City Council adopt Resoluti on No. 2024 -09, entitled:
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
JURUPA VALLEY INITIATING PROCEEDINGS FOR THE
ANNEXATION OF TERRITORY TO CITY OF JURUPA VALLEY
LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO.
89-1-CONSOLIDATED AS ZONE 2 -H AND THE LEVY AND
COLLECTION OF ASSESSMENTS WITHIN SUCH TERRITORY
FOR FISCAL YEAR 2024-2025 PURSUANT TO THE PROVISIONS
OF PART 2 OF DIVISION 15 OF THE CALIFORNIA STREETS
AND HIGHWAYS CODE AND ARTICLE XIII D OF THE
CALIFORNIA CONSTITUTION
2. That the City Council adopt Resolution No. 2024-10, entitled:
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
JURUPA VALLEY APPROVING THE REPORT OF THE
ENGINEER REGARDING THE PROPOSED ANNEXATION OF
TERRITORY TO CITY OF JURUPA VALLEY LANDSCAPE AND
LIGHTING MAINTENANCE DISTRICT NO. 89 -1-
CONSOLIDATED AS ZONE 2 -H AND THE LEVY AND
COLLECTION OF ASSESSMENTS WITHIN THE CITY OF
JURUPA VALLEY LANDSCAPE AND LIGHTING
MAINTENANCE DISTRICT NO. 89 -1-CONSOLIDATED FOR
FISCAL YEAR 2024-2025.
3. That the City Council adopt Resolution No. 2024-11, entitled:
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
JURUPA VALLEY DECLARING ITS INTENTION TO ANNEX
TERRITORY TO CITY OF JURUPA VALLEY LANDSCAPE AND
LIGHTING MAINTENANCE DISTRICT NO. 89 -1-
CONSOLIDATED AS ZONE 2 -H AND TO LEVY AND COLLECT
ASSESSMENTS WITHIN SUCH TERRITORY FOR FISCAL YEAR
2024-2025 PURSUANT TO THE PROVISIONS OF PART 2 OF
DIVISION 15 OF THE CALIFORNIA STREETS AND HIGHWAYS
CODE AND ARTICLE XIII D OF THE CALIFORNIA
CONSITTUTION AND APPOINTING A TIME AND PLACE FOR
HEARING PROTESTS
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E. ACCEPTANCE OF ANNUAL COMPREHENSIVE FINANCIAL REPORT
(ACFR) FOR FISCAL YEAR ENDING JUNE 30, 2023 AND OTHER
RELATED REPORTS
Requested Action: That the City Council receive and file the Annual Comprehensive Financial Report (ACFR) and related reports for the fiscal ye ar ended June 30, 2023 audited by the City’s Independent Auditors, Badawi & Associates, CPAs.
F. APPROVAL OF THE SECO ND AMENDMENT TO AGRE EMENT WITH
RRM DESIGN FOR THE P REPARATION OF PERMIT -READY
ACCESSORY DWELLING UNIT PROJECT
1. Requested Action: That the City Council authorize the City Manager to execute the Second Amendment to the Agreement with RRM Design Group for the preparation of permit ready accessory dwelling unit (PRADU) plans; and
2. That the City Council authorize the Interim Finance Director to make any necessary budget adjustments.
G. A RESOLUTION OF INTENTION OF THE CITY COUNCIL OF THE
CITY OF JURUPA VALLEY TO ESTABLISH CITY OF JURUPA VALLEY COMMUNITY FACILITIES DISTRICT NO. PS 2024 -001 (PUBLIC
SAFETY, 11295 INLAND AVE) AND TO AUTHORIZE THE LEVY OF A
SPECIAL TAX WITHIN CITY OF JURUPA VALLEY COMMUNITY
FACILITIES DISTRICT NO. PS 2024 -001 (PUBLIC S AFETY, 11295 INLAND AVE); GENERALY LOCATED AT THE WEST END OF INLAND AVENUE
Requested Action: That the City Council adopt Resolution No. 2024-12, entitled:
A RESOLUTION OF INTENTION OF THE CITY COUNCIL OF THE
CITY OF JURUPA VALLEY TO ESTABLISH CITY OF JURUPA VALLEY COMMUNITY FACILITIES DISTRICT NO. PS 2024 -001 (PUBLIC
SAFETY, 11295 INLAND AVE) AND TO AUTHORIZE THE LEVY OF A
SPECIAL TAX WITHIN CITY OF JURUPA VALLEY COMMUNITY
FACILITIES DISTRICT NO. PS 2024 -001 (PUBLIC SAFETY, 11295
INLAND AVE)
H. A RESOL UTION OF INTENTION OF THE CITY COUNCIL OF THE
CITY OF JURUPA VALLEY TO ESTABLISH CITY OF JURUPA VALLEY COMMUNITY FACILITIES DISTRICT NO. PS 2024 -002 (PUBLIC
SAFETY, RUBIDOUX COMMERCIAL) AND TO AUTHORIZE THE
LEVY OF A SPECIAL TAX WITHIN CITY OF JURUPA VALLE Y
COMMUNITY FACILITIES DISTRICT NO. PS 2024 -002 (PUBLIC
SAFETY, RUBIDOUX COMMERCIAL); GENERALLY LOCATED
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NORTHEAST OF 20TH STREET AND NORTHWEST OF CATERPILLAR
COURT
Requested Action: That the City Council adopt Resolution No. 2024-13, entitled:
A RESOLUTION OF INTENTION OF THE CITY COUNCIL OF THE
CITY OF JURUPA VALLEY TO ESTABLISH CITY OF JURUPA VALLEY COMMUNITY FACILITIES DISTRICT NO. PS 2024 -002 (PUBLIC
SAFETY, RUBIDOUX COMMERCIAL) AND TO AUTHORIZE THE
LEVY OF A SPECIAL TAX WITHIN CITY OF JURUPA VALLEY
COMMUNITY FACILITIES DISTRICT NO. PS 2024 -002 (PUBLIC
SAFETY, RUBIDOUX COMMERCIAL)
I. A RESOLUTION OF INTENTION OF THE CITY COUNCIL OF THE
CITY OF JURUPA VALLEY TO ESTABLISH CITY OF JURUPA VALLEY COMMUNITY FACILITIES DISTRICT NO. PS 2024 -006 (PUBLI C SAFETY, PM 37679) AND TO AUTHORIZE THE LEVY OF A SPECIAL
TAX WITHIN CITY OF JURUPA VALLEY COMMUNITY FACILITIES
DISTRICT NO. PS 2024-006 (PUBLIC SAFETY, PM 37679); GENERALLY
LOCATED AT THE NORTHWEST CORNER OF CANTU GALLEANO
RANCH ROAD AND PIER ENTERPRISES WAY
Requested Action: That the City Council adopt Resolution No. 2024-14, entitled:
A RESOLUTION OF INTENTION OF THE CITY COUNCIL OF THE
CITY OF JURUPA VALLEY TO ESTABLISH CITY OF JURUPA VALLEY COMMUNITY FACILITIES DISTRICT NO. PS 2024 -006 (PUBLIC
SAFETY, PM 37679) AND TO AUTHORIZE THE LEVY OF A SPECIAL
TAX WITHIN CITY OF JURUPA VALLEY COMMUNITY FACILITIES
DISTRICT NO. PS 2024-006 (PUBLIC SAFETY, PM 37679
J. APPROVAL OF AGREEMENT BETWEEN WESTATES HOLDINGS, LLC
AND THE CITY OF JURUPA VALLEY FOR MAINTENANCE OF CITY
PARKWAYS FOR THE CANTU GAS PM 37679 PROJECT LOCATED AT
THE NORTHWEST CORNER OF CANTU GALLEANO RANCH ROAD AND
PIER ENTERPRISES WAY INTERSECTION
1. Requested Action: That the City Council approve the agreement between Westates Holdings, LLC. and the City of Jurupa Valley for maintenance of parkways; and
2. Authorize the City Manager to execute the agreement in substantially the form and format attached to the staff report as approved by the City Attorney.
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K. PURCHASE OF ONE FORD ELECTRIC UTILITY VEHICLE
1. Requested Action: That the City Council approve the purchase of one 2023 Ford Mustang Mach-E in the amount of $46,784.38, utilizing funding from the Retail Theft Prevention Program; and
2. That the City Council authorize the Interim Finance Director to make any necessary budget adjustments.
12. CONSIDERATION OF ANY ITEMS REMOVED FROM THE CONSENT
CALENDAR
13. PUBLIC HEARINGS
A. PUBLIC HEARING TO CONSIDER AN ORDINANCE TO AMEND
CHAPTER 9.112 OF THE JURUPA VALLEY MUNICIPAL CODE TO
CORRECT THE ALLOWED LAND USES FOR THE BUSINESS PARK (B-
P) ZONE AND MAKING A FINDING OF EXEMPTION UNDER CEQA
Requested Action: That the City Council conduct a public hearing, receive testimony, and conduct a first reading and introduce Ordinance No. 2024 -07, entitled:
AN ORDINANCE OF THE CITY OF JURUPA VALLEY, CALIFORNIA,
AMENDING CHAPTER 9.112 OF THE JURUPA VALLEY MUNICIPAL
CODE AMENDING THE USES ALLOWED IN THE BUSINESS PARK
ZONE AND FINDING THE ORDINANCE IS EXEMPT FROM FURTHER
ENVIRONMENTAL REVIEW PURSUANT TO SECTION 15061(B)(3) OF
THE CEQA GUIDELINES
14. COUNCIL BUSINESS
15. CITY COUNCIL REQUESTS FOR FUTURE AGENDA ITEMS
16. CITY ATTORNEY’S REPORT
17. COUNCIL MEMBER REPORTS AND COMMENTS
18. ADJOURNMENT
Adjourn to the Regular Meeting of March 21, 2024 at 7:00 p.m. at the City Council Chamber, 8930 Limonite Avenue, Jurupa Valley, CA 92509.
In compliance with the Americans with Disabilities Act and Government Code Section 54954.2, if you need special assistance to participate in a meeting of the Jurupa V alley City Council or other services, please contact Jurupa Valley City Hall at (951) 332 -6464. Notification at least 48 hours prior to the meeting or
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time when services are needed will assist staff in assuring that reasonable arrangements can be made to provide accessibility to the meeting or service.
Agendas of public meetings and any other writings distributed to all, or a majority of, Jurupa Valley City Council Members in connection with a matter subject to discussion or consideration at an open meeting of the City Council are public records. If such writing is distributed less than 72 hours prior to a public meeting, the writing will be made available for public inspection at the City of Jurupa Valley, 8930 Limonite Avenue, Jurupa Valley, CA 92509, at the time the writing is distributed to all, or a majority of, Jurupa Valley City Council Members. The City Council may also post the writing on its Internet website at www.jurupavalley.org.
Agendas and Minutes are posted on the City’s website at www.jurupavalley.org.
AGENDA ITEM NO. 10.A
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MINUTES
OF THE REGULAR MEETING
OF THE JURUPA VALLEY CITY COUNCIL
February 15, 2024
1. 6:00 PM - CALL TO ORDER AND ROLL CALL FOR STUDY SESSION ● Guillermo Silva, Mayor
● Brian Berkson, Mayor Pro Tem
● Leslie Altamirano, Council Member
● Chris Barajas, Council Member
● Armando Carmona, Council Member
Mayor Guillermo Silva called the study session to order at 6:01 p.m.
2. STUDY SESSION:
A. AMERICAN RESCUE PLAN ACT UTILITY RATE PAYBACK
ASSISTANCE PROGRAM
Staff Report presented by Michael Flad, Assistant City Manager. Mr. Flad gave an overview of the American Rescue Plan Act (ARPA) Utility Rate Payback Assistance Program. He noted that this initiative is o ne of the Council ado pted ARPA Expenditure Plan programs, which provides $1 million in direct residential assistance by way of a Utility Rate Rebate. Because the City does not provide utility services, the City is partnering with the Jurupa Community Services District, the Rubidoux Community Services District, the Santa Ana River Water Company, and Prepaid USA to provide an automatic direct utility rebate. He expressed appreciation to the partnering agencies for their collaboration in providing this benefit to Jurupa Valley citizens.
Brian Laddusaw, General Manager of the Rubidoux Community Services District, thanked the City Council for their partnership in this initiative, as it will benefit residents in its service area. He thanked the City Council for their support in helping its community members through utility bill assistance, which exemplifies the true spirit of unity and symbolizes a collective effort to provide tangible relief to those who need it the most.
Arman Tarzi, Manager of Government & Public Affairs, expressed appreciation to the City Council for their collaboration in alleviating the hardships that the City’s shared constituents are feeling.
Bart Moreno, President of the J urupa Community Services District Board of Directors thanked the City Council for their partnership, which will provide much needed financial relief to Jurupa Valley residents.
RETURN TO AGENDA
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Betty Folsom, Vice President of the Jurupa Community Services District Board of Directors thanked the City Council for their decision to allocate ARPA funds for utility rebates, which is a true reflection of a responsive and caring government .
She stated that this action will directly translate into tangible relief for over 27,000 households in Jurupa Valley, 15,000 of which are JCSD customers.
Megan McFadden, Vice President of Sales, PrePaid-USA, thanked the City Council for their partnership on the utility rebate program. She voiced appreciation for the opportunity to work on such a meaningful project.
Further discussion followed.
By consensus, the City Council received and filed the report regarding the American Rescue Plan Act (ARPA) Utility Rate Payback Assistance Program.
Ayes: L. Altamirano, C. Barajas, B. Berkson, A. Carmona, G. Silva Noes: None
Absent: None
3. 7:00 PM - CALL TO ORDER AND ROLL CALL FOR REGULAR MEETING
● Guillermo Silva, Mayor
● Brian Berkson, Mayor Pro Tem
● Leslie Altamirano, Council Member
● Chris Barajas, Council Member
● Armando Carmona, Council Member
Mayor Guillermo Silva called the regular meeting to order at 7:01 p.m.
4. INVOCATION was given by Pastor David De La Cruz, from Beacon Hill Church.
5. PLEDGE OF ALLEGIANCE was led by Rod Butler
6. APPROVAL OF AGENDA
A motion was made by Council Member Leslie Altamirano , seconded by Council Member Chris Barajas, to approve the Agenda.
Ayes: L. Altamirano, C. Barajas, B. Berkson, A. Carmona, G. Silva Noes: None
Absent: None
7. PRESENTATIONS
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8. PUBLIC APPEARANCE/COMMENTS
Pamela Blynn, representing the Jurupa Valley Lions Club, announced that due to the anticipated heavy rains, the Lions Club, at 5981 Limonite Avenue, will make free sandbags available through February 8th from 8:30 a.m. – 6:00 p.m. It is a self-service operation so individuals will need to fill their own bags.
Bernard Murphy, Board Member of the Rubidoux Community Services District, discussed an issue with a customer whose trash was not being picked up due to a clogged drain. He thanked City staff for their assistance with this issu e, noting the importance of keeping storm drains properly maintained to prevent ongoing issues.
Gary D. commented that he is starting to see “fly-by-night” food stands. He voiced concern as to whether this food is safe and/or regulated.
9. INTRODUCTIONS, ACKNOWLEDGEMENTS, COUNCIL COMMENTS AND
ANNOUNCEMENTS
Council Member Leslie Altamirano thanked Mr. Murphy for bringing attention to the storm drain issue. She asked to be kept updated on this issue. She wished Mayor Silva a happy birthday and invited me mbers of the audience to help themselves to the cupcakes in the lobby.
Council Member Armando Carmona thanked Paul Toor, Public Works Director and his staff for their efforts to mitigate the storm impacts from the recent heavy rains. He thanked the City’s Police and Fire Departments for their heroic rescues and help to the community.
10. CITY COUNCIL MEMBER ORAL/WRITTEN REPORTS REGARDING
REGIONAL BOARDS AND COMMISSIONS
A. MAYOR GUILLERMO SILVA
1. Mayor Guillermo Silva gave an update on the Northwest Mosquito and Vector Control District meeting of February 15, 2024.
B. MAYOR PRO TEM BRIAN BERKSON
1. Mayor Pro Tem Brian Berkson gave an update on the Northwest Transportation Now Coalition meeting of February 8, 2024.
2. Mayor Pro Tem Brian Berkson gave an update on the Metrolink / Southern California Regional Rail Authority – Audit and Finance Committee meeting of February 9, 2024.
3. Mayor Pro Tem Brian Berkson gave an update on the Riverside County Transportation Commission meeting of February 14, 2024.
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4. Mayor Pro Tem Brian Berkson gave an update on the Mobile Source Air Pollution Reduction Review Committee meeting of February 15, 2024.
C. COUNCIL MEMBER CHRIS BARAJAS
1. Council Member Chris Barajas gave an update on the Western Riverside Council of Governments – Administration & Finance Committee meeting of February 14, 2024.
11. CITY MANAGER’S UPDATE
City Manager Rod Butler gave an update on the City’s tree planting efforts, most notably along Van Buren and Mission Boulevard . He reported that the City worked with the Riverside County Sheriff’s Department and the California Highway Patrol to conduct a commercial vehicle inspection checkpoint yesterday, which resulted in 14 citations for various mechanical violations and one arrest on a misdemeanor warrant. He announced that City Hall will be closed on Monday, February 19 in observance of President’s Day .
City Hall will resume regular office hours on Tuesday, February 20.
12. APPROVAL OF MINUTES
A. FEBRUARY 1, 2024 REGULAR MEETING
A motion was made by Council Member Chris Barajas, seconded by Council Member Leslie Altamirano , to approve the Minutes of the February 1, 2024 regular meeting.
Ayes: L. Altamirano, C. Barajas, B. Berkson, A. Carmona, G. Silva Noes: None
Absent: None
13. CONSENT CALENDAR
A. COUNCIL APPROVAL OF A MOTION TO WAIVE THE READING OF
THE TEXT OF ALL ORDINANCES AND RESOLUTIONS INCLUDED IN
THE AGENDA
Requested Action: That the City Council waive the reading of the text of all ordinances and resolutions included in the agenda.
B. AGREEMENTS BETWEEN T HE CITY OF JURUPA VA LLEY AND
JOHNSON CONTROLS SEC URITY SOLUTIONS, LLC , FOR ACCESS
CONTROL, FIRE ALARM, SECURITY ALARM, AND SURVEILLANCE
SYSTEMS AT CITY HALL
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1. Requested Action: That the City Council approve the Ag reement between the City of Jurupa Valley and Johnson Controls Security Solutions, LLC, in the amount not to exceed $14,175.00 annually over a five -year term, for a maintenance service plan and hosted access service of an access control system at City Hall and authorize the City Manager to execute the agreement in substantially the form and format attached to the staff report as approved by the City Attorney; and
2. That the City Council approve the Agreement between the City of Jurupa Valley and Johnson Controls Security Solutions, LLC, in the amount not to exceed $2,225.00 annually over a five year term, for alarm monitoring and notification services and a maintenance service plan of a fire alarm system at City Hall and authorize the City Manager to exec ute the agreement in substantially the form and format attached to the staff report as approved by the City Attorney; and
3. That the City Council approve the Agreement between the City of Jurupa Valley and Johnson Controls Security Solutions, LLC, in the amount not to exceed $3,303.31 annually over a five-year term, for alarm monitoring and notification services, managed access control services, a maintenance service plan and mobile security management services of a security alarm system at City Hall and au thorize the City Manager to execute the agreement in substantially the form and format attached to the staff report as approved by the City Attorney; and
4. That the City Council approve the Agreement between the City of Jurupa Valley and Johnson Controls Security Solutions, LLC, in the amount not to exceed $22,353.10 annually over a five -year term, for the addition and upgrade of equipment and a maintenance service plan of a digital surveillance system at City Hall and authorize the City Manager to execute the agreement in substantially the form and format attached to the staff report as approved by the City Attorney; and
5. That the City Council authorize the Interim Finance Director to make any necessary budget adjustments.
C. APPROVE THE PURCHASE OF REFRIGERATION EQUIPMENT
SUBJECT TO THE TERMS AND CONDITIONS OF THE COMMUNITY
DEVELOPMENT BLOCK GRANT PROGRAM AND APPROVE
SECOND AMENDMENT TO AGREEMENT WITH UNITED SIKH
MISSION FOR THE CITY -OWNED FOOD PANTRY BUILDING
LOCATED AT 5626 MISSION BOULEVARD
1. Requested Action: That the City Council approve the use of the City’s CDBG-CV funds to pay for the installation of kitchen equipment in the City-owned Food Pantry building; and
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2. That the City Council authorize the City Manager to execute the Second Amendment with the United Sikh Mission to operate, maintain and repair kitchen equipment in substantially the form and format attached to the staff report as approved by the City Attorney.
3. That the City Council authorize the Interim Finance Director to make any necessary budget adjustments.
D. RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE
AGREEMENTS BETWEEN THE CITY OF JURUPA VALLEY AND THE
JURUPA COMMUNITY SERVICES DISTRICT AND THE RUBIDOUX
COMMUNITY SERVICES DISTRICT FOR ADMINISTRATION OF THE
AMERICAN RESCUE PLA N ACT UTILITY RATE PAYBACK
ASSISTANCE PROGRAM
1. Requested Action: That the City Council adopt Resolution No. 2024-04, entitled:
A RESOLUITON OF THE CITY COUNCIL OF THE CITY OF
JURUPA VALLEY, CALIFORNIA, APPROVING AGREEMENTS
BETWEEN THE CITY OF JURUPA VALLEY AND THE JURUPA
COMMUNITY SERVICES DISTRICT AND THE RUBIDOUX
COMMUNTIY SERVICES DISTRICT FOR ADMINISTRATION OF
THE AMERICAN RESCUE PLAN ACT UTILITY RATE PAYBACK
ASSISTANCE PROGRAM
2. That the City Council authorize the Interim Finance Director to make any necessary budget adjustments.
E. RE-ASSIGNMENT AND ASSUMPTION OF THE COOPERATIVE
AGREEMENT BETWEEN THE CITY OF JURUPA VALLEY,
DEVELOPER, AND THE RIVERSIDE COUNTY FLOOD CONTROL AND
WATER CONSERVATION DISTRICT FOR CONSTRUCTION AND
MAINTENANCE OF DRAINAGE FACILITIES (TM 37211 – SOUTHEAST
OF THE INTERSECTION OF OPAL STREET AND CANAL STREET)
1. Requested Action: That the City Council approve the Assignment and Assumption Agreement to transfer Rights and Obligations from Sequanata Partners, LP, a California limited partnership to Sequanata Venture, LLC, a Delaware limited liability company for Paramount Estates MDP Line C, Stage 1, and Paramount Estates MDP Line C-1, Stage 1 facilities; and
2. That the City Council approve the Assignment and Assumption Agreement to transfer Rights and Obligations from Sequan ata Venture, LLC, a Delaware limited partnership to Richmond American Homes of Maryland,
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Inc., a Maryland corporation for Paramount Estates MDP Line C, Stage 1, and Paramount Estates MDP Line C-1, Stage 1 facilities.
A motion was made by Council Member Chris Barajas, seconded by Council Member Leslie Altamirano, to approve the Consent Calendar.
Ayes: L. Altamirano, C. Barajas, B. Berkson, A. Carmona, G. Silva Noes: None
Absent: None
14. CONSIDERATION OF ANY ITEMS REMOVED FROM THE CONSENT
CALENDAR
15. PUBLIC HEARINGS
A. PUBLIC HEARING TO CONSIDER MASTER APPLICATION (MA) NO. 21256: GENERAL PLAN AMENDMENT (GPA) NO. 21008, AND
TENTATIVE TRACT MAP (TTM) NO. 38171; FOR THE PROJECT
ENTITLED: “SADDLEHORN RANCH RESIDE NTIAL,” A 19.36 -ACRE SUBDIVISION CONSISTING OF 31 SINGLE -FAMILY LOTS AND
CERTIFYING AN ENVIRONMENTAL IMPACT REPORT, MAKING
FINDINGS, ADOPTING A STATEMENT OF OVERRIDING
CONSIDERATIONS AND ADOPTING A MITIGATION MONITORING
AND REPORTING PROGRAM; LOCATION: 6550 LIMONITE AVENUE
(APN: 186-160-021); (APPLICANT: RC HOBBS COMPANY)
Joe Perez, Assistant City Manager/Director of Community Development, reported that this item involves two separate land use approvals that have been batched together because they both involve an amendment to the City's General Plan. State law limits the number of times that the City's General Plan can be amended; but allows a City to group several General Plan amendments together in one hearing.
The first item is the proposed Saddlehorn Ranch Residential Project of 31 single- family homes at 6550 Limonite Avenue. This project re quires a General Plan Amendment, a Tentative Tract Map, and adoption of a Mitigation Monitoring and Reporting Program under CEQA.
The second item are proposed General Plan technical amendments to correct inaccuracies; and make other updates and clarifications. These actions are exempt pursuant to the California Environmental Quality Act.
Since these two items are batched together, there will be a staff report for each item with the recommended Council actions . The General Plan amendments for both projects will be considered in one global resolution as required by State law.
Staff Report presented by Thomas Gorham | Principal Planner. Mr. Gorham outlined the entitlements required for the project and the current zoning. There is
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an SCE easement along the north side of the property, which is not within the project boundary; however, there will be a block wall for the rear yards abutting the SCE easement. The primary access will be from Riverview Drive. The Riverview frontage wil l include an 8 ft. decomposed granite trail and 6 ft. of landscaping. This zone allows two horses on each 20,000 square foot lot, up to one acre. The project is located within the Flabob Airport Compatibility Zone, which minimizes the public’s exposure to airport noise or safety hazards. The Riverside County Airport Land Use Commission (ALUC) determined that the project is inconsistent with the 2004 Flabob Airport Land Use Compatibility Plan ’s density limits, open space requirements, and potential for hazards related to bird strikes .
Mr. Gorham outlined why the project is inconsistent with ALUC and the City’s General Plan policies, which allow the Council to overrule an ALUC finding of inconsistency with the Airport Land Use Compatibility Plan by a four-fifths vote of the Council.
Further discussion followed.
Mayor Guillermo Silva opened the public hearing.
Roger Hobbs, (applicant) spoke on behalf of the project, which will provide unique and one-of-a-kind homes in Jurupa Valley. He shared the amenities of the project, which include multi-generational living spaces, RV parking, beautiful views, and large lots. He offered to answer any questions.
Gary D. voiced support of the proposed residential development, as it is exactly the type that should be built in Jurupa Valley. He requested that the driveways be long enough to accommodate tandem parking.
Edward Apostol stated that this will be a great project for the community.
Further discussion followed.
There being no further comments, the public hearing was closed.
A motion was made by Council Member Chris Barajas , seconded by Mayor Pro Tem Brian Berkson , to a dopt Resolution No s. 2024 -05 and 2025 -06, entitled:
RESOLUTION NO. 2024-05 - A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF JURUPA VALLEY, CALIFORNIA, CERTIFYING AN
ENVIRONMENTAL IMPACT REPORT, MAKING FINDINGS,
ADOPTING A STATEMENT OF OVERRIDING CONSIDERATIO NS,
AND MITIGATION MONITORING AND REPORTING PROGRAM FOR
MA 21256 WHICH INCLUDES GENERAL PLAN AMENDMENT NO.
21008 AND TENTATIVE TRACT MAP NO 38171, AND AN OVERRIDING OF THE AIRPORT LAND USE COMMISSION’S FINDING OF
INCONSISTENCY TO PERMIT THE SUBDIVISION OF
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APPROXIMATELY 19.36 GROSS ACRES INTO 31 SINGLE -FAMILY
LOTS ON THE PROPERTY LOCATED AT 6550 LIMONITE AVENUE
(SADDLEHORN RANCH)
RESOLUTION NO. 2024-06 - A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF JURUPA VALLEY, CALIFORNIA, APPROVING
TENTATIVE TRACT MAP 38171; AND OVERRULLING THE
RIVERSIDE COUNTY AIRPORT LAND USE COMMISSION'S (ALUC)
INCONSISTENCY DECISION TO PERMIT THE SUBDIVISION OF
APPROXIMATELY 19.36 GROSS ACRES INTO 31 SINGLE -FAMILY
LOTS ON THE PROPERTY LOCATED AT 6550 LIMONITE AVENUE
(SADDLEHORN RANCH)
Ayes: L. Altamirano, C. Barajas, B. Berkson, A. Carmona, G. Silva Noes: None
Absent: None
B. PUBLIC HEARING TO CONSIDER PROPOSED GENERAL PLAN
TECHNICAL AMENDMENTS (GPA23018) TO: 1) AMEND TABLE 2 -4 “SUMMARY OF GENERAL PLAN LAND USE DESIGNATIONS” BY
ADDING MINIMUM RESIDENTIAL DENSITIES; 2) REVISE TABLE 2 -5 “GENERAL PLAN LAND USE DESIGNATIONS AND CONSISTENT
ZONE DISTRICTS” TO CORRECT INACCURACIES; AND 3) MAKE
OTHER UPDATES AND CLARIFICATIONS AND FINDING THE
ACTION EXEMPT PURSUANT TO THE CALIFORNIA
ENVIRONMENTAL QUALITY ACT
Staff Report presented by Tamara Ca mpbell, Principal Planner. Ms. Campbell reported that this is a technical update that will incorporate previous approved amendments, correct some inaccuracies, updates, and editorial clarifications in the City’s General Plan that have occurred since the Ge neral Plan was first adopted seven years ago.
Further discussion followed.
Mayor Guillermo Silva opened the public hearing.
Gary D. asked for clarification of the term “minimum residential densities.” There being no further comments, the public hearing was closed.
C. PUBLIC HEARING TO CONSIDER GENERAL PLAN AMENDMENT
BATCH:
(1) PROPOSED GENERAL PLAN TECHNICAL AMENDMENTS
(GPA23018) TO: 1) AMENDING TABLE 2 -4 “SUMMARY OF GENERAL PLAN LAND USE DESIGNATIONS” BY ADDING MINIMUM
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RESIDENTIAL DENSITIES; 2) REVISING TABLE 2-5 “GENERAL PLAN LAND USE DESIGNATIONS AND CONSISTENT ZONE DISTRICTS” TO CORRECT INACCURACIES; AND 3) MAKING OTHER UPDATES AND
CLARIFICATIONS AND FINDING THE ACTION EXEMPT PURSUANT
TO THE CALIFORNIA ENVIRONMENTAL QUALITY ACT
(2) SADDLEHORN RANCH RESIDENTIAL - MASTER APPLICATION
(MA) NO. 21256: GENERAL PLAN AMENDMENT NO. 21008 TO
CHANGE THE LAND USE DESIGNATION OF THE PROPERTY
LOCATED AT 6550 LIMONITE AVENUE (APN: 186 -160-021) FROM
RANCH (EDR) TO COUNTY NEIGHBORHOOD (LDR) TO ALLOW THE
SUBDIVISION OF APPROXIMATELY 19.36 GROSS ACRES INTO 31
SINGLE FAMILY LOTS (SADDLEHORN RANCH); APPLICANT: RC
HOBBS COMPANY
Staff Report presented by Joe Perez, Assistant City Manager/ Director of Community Development. Mr. Perez reported that this item represents the culmination of the previous two items and will approve both General Plan Amendments for the Saddlehorn Ranch residential project and the technical updates to the General Plan.
Further discussion followed.
Mayor Guillermo Silva opened the public hearing.
There being no further comments, the public hearing was closed.
A motion was made by Mayor Pro Tem Brian Berkson, seconded by Council Member Chris Barajas, to adopt Resolution No. 2024-07, entitled:
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF JURUPA
VALLEY APPROVING (1) GENERAL PLAN AMENDMENT NO. 23018
TO AMEND TABLE 2 -4 “SUMMARY OF GENERAL PLAN LAND USE
DESIGNATIONS” BY ADDING MINIMUM RESIDENTIAL DENSITIES,
REVISE TABLE 2-5 “GENERAL PLAN LAND USE DESIGNATIONS AND CONSISTENT ZONE DISTRICTS” TO CORRECT INACCURACIES, AND
MAKE OTHER UPDATES AND CLARIFICATIONS AND FIND THE
ACTION EXEMPT PURSUANT TO THE CALIFORNIA
ENVIRONMENTAL QUALITY ACT; AND (2) GENERAL PLAN
AMENDMENT NO. 21008 TO CHANGE THE LAND US E DESIGNATION OF THE PROPERTY LOCATED AT 6550 LIMONITE AVENUE (APN:
186-160-021) FROM RANCH (EDR) TO COUNTY NEIGHBORHOOD
(LDR) FOR MASTER APPLICATION (MA) NO. 21256 TO ALLOW THE SUBDIVISION OF APPROXIMATELY 19.36 GROSS ACRES INTO 31
SINGLE FAMILY LOTS (SADDLEHORN RANCH)
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Ayes: L. Altamirano, C. Barajas, B. Berkson, A. Carmona, G. Silva Noes: None
Absent: None
D. PUBLIC HEARING REGARDING THE ANNEXATION OF TERRITORY (ZONE AA) TO THE CIT Y OF JURUPA VALLEY L ANDSCAPE AND
LIGHTING MAINTENANCE DISTRICT NO. 89 -1-CONSOLIDATED
(“CITY OF JURUPA VALLEY L&LMD 89-1-C”), NORTHWEST CORNER
OF CANTU GALLEANO RANCH ROAD AND PIER ENTERPRISES WAY
Staff Report presented by Paul Toor, Director of Public Works/City Engineer.
Further discussion followed.
Mayor Guillermo Silva opened the public hearing.
The City Clerk announced that one owner cas t one ballot. All votes cast were in favor of the special assessment.
There being no further comments, the public hearing was closed.
A motion was made by Council Member Chris Barajas , seconded by Mayor Pro Tem Brian Berkson, to adopt Resolution No. 2024-08, entitled:
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF JURUPA
VALLEY, CALIFORNIA, ORDERING THE ANNEXAT ION OF
TERRITORY (ZONE AA); LOCATED AT THE NORTHWEST CORNER
OF CANTU GALLEANO RANCH ROAD AND PIER ENTERPRISES WAY
TO CITY OF JURUPA VA LLEY LANDSCAPE AND L IGHTING
MAINTENANCE DISTRICT NO. 89-1-CONSOLIDATED, CONFIRMING
A DIAGRAM AND ASSESS MENT, ORDERING THE I MPROVEMENTS
AND THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN SUCH TERRITORY FOR FISCAL YEAR 2024 -2025 PURS UANT TO THE
PROVISIONS OF PART 2 OF DIVISION 15 OF T HE CALIFORNIA
STREETS AN D HIGHWAYS CODE AND AS PROVIDED BY ARTIC LE
XIII D OF THE CALIFORNIA CONSTITUTION
Ayes: L. Altamirano, C. Barajas, B. Berkson, A. Carmona, G. Silva Noes: None
Absent: None
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16. COUNCIL BUSINESS
A. APPOINTMENT TO FILL AN UNEXPIRED TERM ON THE PLANNING
COMMISSION
Staff Report presented by Victoria Wasko, City Clerk.
Mayor Guillermo Silva invited the following applicants to address the City Council and share why they would be interested in serving on the Planning Commission:
1. Uriel De La Torre
2. Diego Herrera
3. Robin Kilcoyne
Council Member Armando Carmona thanked the applicants who applied for the vacancy for their commitment to the community.
Following the applicant presentations, a motion was made by Council Member Armando Carmona, seconded by Council Member Chris Barajas, to appoint Uriel Del La Torre to fill an unscheduled vacancy on the Planning Commission for a term expiring in December 2026, or until their successor is appointed and sworn-in, whichever is later.
Ayes: L. Altamirano, C. Barajas, B. Berkson, A. Carmona, G. Silva Noes: None
Absent: None
B. CONSIDERATION TO AMEND THE JURUPA VALLEY MUNICIPAL
CODE ADDING CHAPTER 13.40 (URBAN TREE PROTECTION) TO
TITLE 13 (STREETS AND SIDEWALKS)
Staff Report presented by Paul Toor, Director of Public Works/City Engineer. Mr.
Toor reported that the proposed ordinance will allow the City to apply for the “Tree City USA” designation. Tree City USA is a designation provided by the Arbor Day Foundation, which addresses the tree canopy throughout the world. Mr. Toor outlined the benefits of becoming a Tree City, noting that the Public Works Advisory Committee would oversee guidelines for maintenance and pruning, designate “heritage” trees, disseminate news regarding urban tree protection, and act as advocates for the City’s annual observance of Arbor Day.
Further discussion followed.
A motion was made by Council Member Chris Barajas, seconded by Council Member Leslie Altamirano, to introduce Ordinance No. 2024-06, entitled:
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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF JURUPA
VALLEY, CALIFORNIA, ADDING CHAPTER 13.40 (URBAN TREE
PROTECTION) TO TITLE 13 (STREETS AND SIDEWALKS) OF THE
JURUPA VALLEY MUNICIPAL CODE
Ayes: L. Altamirano, C. Barajas, B. Berkson, A. Carmona, G. Silva Noes: None
Absent: None
17. COUNCIL MEMBER REQUESTS FOR FUTURE AGENDA ITEMS
There were no requests for future Agenda items.
18. CITY ATTORNEY’S REPORT
City Attorney Peter Thorson had no report.
19. COUNCIL MEMBER REPORTS AND COMMENTS
Council Member Leslie Altamirano encouraged citizens to attend her local District 4 Town Hall meeting on March 12 at the Eddy Dee Smith Senior Center at 6:30 p.m. Constituents may also contact her through email, Instagram, and Facebook.
Mayor Guillermo Silva stated that his son’s baseball season begins next week and he will set aside 15-20 minutes each weekend at various local parks, if folks would like to get in touch with him. He thanked everyone for all the bir thday love. He thanked Sunnyslope Elementary School for inviting him to speak and read a book to their second grade class.
He wished his daughter a happy early birthday.
20. ADJOURNMENT
There being no further business before the City Council, Mayor Guillermo Silva adjourned the meeting at 9:17 p.m.
The next meeting of the Jurupa Valley City Council will be held March 7, 2024 at 7:00 p.m. at the City Council Chamber, 8930 Limonite Avenue, Jurupa Valley, CA 92509.
Respectfully submitted,
____________________________
Victoria Wasko, CMC
City Clerk
Page | 1
120
STAFF REPORT
DATE: MARCH 7, 2024
TO
: HONORABLE MAYOR AND CITY COUNCIL
F
ROM: ROD BUTLER, CITY MANAGER
BY: JUNE OVERHOLT, INTERIM FINANCE DIRECTOR
S
UBJECT: AGENDA ITEM NO. 11.B
CHE
CK REGISTERS
RE
COMMENDATION
T
hat the City Council ratify the check registers dated January 25, and February 01, 08,15 and 22, 2024 as well as the payroll register dated January 19, 31, and February 2 and 16, 2024.
T
he City Council of the City of Jurupa Valley authorizes expenditures through the annual budget process. The FY 2023-24 Budget was adopted on June 1 5, 2023. Expenditures not included in the annual budget process are approved by resolution throughout the fiscal year.
AN
ALYSIS
A
ll expenditures on the attached check registers have been approved by the City Council and are in conformance with the authority provided by Section 37208 of the Government Code. The check register dated February 1 , 2024 includes a $ 17,767.40 payment to Chase Card Services. The Statement, with purchase details, is attached herewith.
O
THER INFORMATION
N
one.
F
INANCIAL IMPACT
C
heck registers:
01/25/
2024 $ 4,910,894.33
02/01/2024 $ 2,025,467.99
02/08/2024 $ 509,365.88
02/15/2024 $ 588,053.50
RETURN TO AGENDA
AGENDA ITEM NO. 11.C
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12774-0009\2913759v2.doc
ORDINANCE NO. 2024-06
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF JURUPA VALLEY , CALIFORNIA, ADDING
CHAPTER 13.40, URBAN TREE PROTECTION,
ESTABLISHING RULES AND REGULATIONS FOR
TREE MAINTENANCE WITHIN THE CITY’S
PUBLIC RIGHTS -OF-WAY. TO THE JURUPA
VALLEY MUNICIPAL CODE, AMENDING SECTION
2.37.060, DUTIES OF THE PUBLIC WORKS ADVISORY
COMMITTEE, AND FINDING THAT THIS ORDINANCE
IS EXEMPT FROM THE CALIFORNIA
ENVIRONMENTAL QUALITY ACT (CEQA) PURSUANT
TO CEQA GUIDELINES SECTION 15378 (B)(5) AND
15061 (B)(3)
THE CITY COUNCIL OF THE CITY OF JURUPA VALLEY DOES ORDAIN AS FOLLOWS:
Section 1. Chapter 13.40, Urban Tree Preservation, is hereby added to the Jurupa Valley Municipal Code to read as follows:
13.40.010 Purpose. The purpose of this Chapter is to establish rules and regulations for tree maintenance within the City’s public rights -of-way. The City recognizes the benefits that trees provide to the community such as providing shade, reducing air and noise pollution, and being aesthetically appealing. This Chapter aims to preserve the City’s existing tree canopy and protecting the urban forest.
13.40.020 Definitions. For the purposes of this Chapter, the following words, terms, phrases, and their derivations have the meanings given herein.
A. “ANSI A300 Pruning Standards” means an industry-consensus standard set forth by the American National Standard for tree care operations. The standards are intended as guides for federal, state, municipal and private authorities including property owners, property managers, and utilities.
B. “Certified Arborist” means a person with extensive knowledge regarding trees and holds a current arborist certificate by the International Society of Arboriculture and/or is a registered consulting arborist by the American Soc iety of Consulting Arborists.
C. “City” means the City of Jurupa Valley.
RETURN TO AGENDA
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12774-0009\2913759v2.doc
D. “City tree” means trees located in the public rights-of-way or easements owned by the City of Jurupa Valley with a diameter of at least three (3) inches and at least four (4) feet from ground level.
E. “Director” means the Director of Public Works, or his or her designee.
F. “Hazard” means any tree, public or private, with visibly defined structural defects likely to cause failure of all or part of the tree, and be a danger to public safety.
G. “Heritage tree” means individual trees that are specifically designated as heritage because of their historical, commemorative, or horticulture significance as further defined in Section 13.40.100 of this code.
H. “ISA” means the International Society of Arboriculture, which is a professional association of arborists and tree workers that is recognized internally as one of the leading agencies in the research and establishment of high standards for all aspects of tree care.
I. “Parkway” means the area alo ng a public street between the curb and the sidewalk; or if there is no curb or sidewalk, the unpaved portion of the area between the street right-of-way line and the paved portion of the street or alley.
J. “Public rights -of-way” or “PROW” means the area on, below, or above property that has been designated for use as or is used for a City -owned or controlled roadway, highway, street, sidewalk, alley or similar purpose. The term does not include a federal interstate highway or other areas that are not within the legal jurisdiction, ownership or control of the City.
K. “Private tree” means any tree which meets either of the following criteria:
(1) planted on property which is not owned by the City and which is not within a parkway; or (2) planted within a parkway without the city’s express written direction and approval.
L. “Pruning” or trimming means the removal of dead, dying, diseased, or weak branches to reduce the size of a tree using industry accepted standards, as established by the International Society of Arboriculture and/or the American National Standards Institute (ANSI) A300 Standards-Pruning.
M. “Removal” means uprooting, cutting or severing of the main trunk, or major branches of a tree or any act which causes, or maybe reasonably expected to cause a tree to die, including but not limited to the following; inflicting damage upon the root system or a tree or soil compaction; substantially changing the grade above the root system or trunk of the tree and excessively or severely pruning or root pruning.
N. “Topping” or “ Stubbing” means the severe cutting back of limbs to stubs larger than three inches in diameter within the tree’s crown to such a degree so as to remove the normal canopy and disfigure the tree intermodal cuts causing stubs and dis figurement to an extent that produces less desirable results than more moderate pruning with respect -3-
12774-0009\2913759v2.doc
to the natural form of the tree and which is generally hazardous to the overall health and stability of the tree.
O. “Urban forest” or “urban forestry” means the collection of City trees and shared responsibility trees located within the City.
P. “Urban forest management plan” means a comprehensive and strategic document adopted by the City Council that outlines how the City will manage its urban forest.
13.40.030. Authority and Responsibility. The Director of Public Works, or their designee, shall have the authority and jurisdiction to regulate the management, maintenance, planting, care, and removal of City trees within the public right-of-way. The responsibilities of the Director of Public Works shall include, but not be limited to, the following:
A. Inspect the planting, maintenance, and removal of City trees.
B. Remove tree limbs from any tree, regardless of th e location, if in their opinion such removal is necessary in the interest of public safety;
C. Review and approval of landscaping plans as they pertain to City trees; and
D. Prepare and maintain an Urban Forest Management Program.
13.40.040. Duties and Responsibilities of Property Owners. It shall be the duty and responsibility of all property owners to maintain City trees in the parkway adjacent to the private property.
A. Owners of private property shall be responsible for the normal care of the parkway strip, including weed control and debris removal.
B. Owners of private property shall not willfully harm, mutilate, or prune any City tree.
C. Owners of private property shall not prevent City trees from accessing water.
D. Owners of private property shall be responsible for maintaining private trees extending over any street or alley to maintain clearance of fourteen (14) feet above any street or alley and eight (8) feet above any sidewalk area.
13.40.050. Public Works Advisory Committee. The Public Works Advisory Committee shall have the following roles and responsibilities with respect to this Chapter:
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12774-0009\2913759v2.doc
A. Designate trees as "heritage trees" as defined by Sections 13.40.020 and
13.40.100 of this Code;
B. Act as a decision-making body for the tree removal appeals process;
C. Make recommendations to the City Council regarding modifications to this code and any other chapters referring to the maintenance of City trees;
D. Assist in the dissemination of news and information regarding the protection, maintenance, removal, and planting of City trees;
E Act as advocates for the City's annual observance of Arbor Day and undertake an ongoing program of public outreach and education in order to promote public understanding of the City's urban forest and public adherence to the standards and procedures established under this title; and
F. Hear and decide appeals as provided in this Chapter.
13.40.060 Pruning and Removal of City Trees. All pruning and removal of City trees shall be performed b y employees or contractors of the City. Any person or entity desiring to request maintenance of a City tree by the City outside of its normal maintenance schedule, may make a written request to the Director. The Director will consider tree removal request pursuant to the following criteria:
A. Where the City tree poses a reasonable risk of injury or harm to persons or property or is substantially interfering with the structural integrity or the use of an existing structure (including, but not limited to, a fence or wall), or building, or public utility easement and there is no feasible and reasonable alternative to mitigate the interference.
B. Where hardscape repairs cannot be completed without severe root pruning, which would jeopardize the health and stability of the City tree.
C. Where City tree roots have developed above the surface in the public right of way and a certified arborist has determined that root pruning will jeopardize the health and stability of the tree.
D. Where a written determination has been made by a certified arborist after a visual inspection or scientific evaluation, that the City tree is so diseased or damaged that it is no longer viable or is a threat to persons or property, including to other City trees. The Director may waive the requirement for a certified arbor ist’s written statement when the tree can reasonably be determined to be dead by a visual inspection and poses an obvious or imminent threat to life or property.
E. Healthy City trees may only be removed if the Director, or his/her designee, concludes an emergency condition exists and tree removal is the safest -5-
12774-0009\2913759v2.doc
option.
13.40.070 Replacement of City Trees. In the event the Director identifies a City tree to be removed, the City will replace the tree according to the following guidelines:
A. For each City tree removed, the City will replace with a minimum of one new tree.
B Replacement trees shall be considered in the same location when it is practical. The replacement tree shall be approved by the Director, or his/her designee.
C. If the original remova l location is unsuitable for a replacement tree, a new planting location shall be identified within City limits and approved by the Director or his/her designee.
D. Whenever possible, the tree shall be replaced with a tree designated on the Jurupa Valley Suggested Tree List:
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12774-0009\2913759v2.doc
Jurupa Valley Suggested Tree List
Riverside County Climate Zone 19
Botanical Name Common Name Application Height/Width Size (Box)
Description Factor
Cercidium Hybrid Desert Museum Accent 35’ x 30’ 36” Multi Trunk Low (0.2)
Cupressus arizonica Arizona Cypress Vertical/Screen 40’ x 30’ 24” Standard Med. (0.5)
Fraxinus oxycarpa Raywood Ash Street/ Shade 35’ x 25’ 36” Standard Med. (0.5)
Koelreuteria bipinata Chinese Flame
Tree
Street/ Shade 40’ x 40’ 24” Low
Branch
Med.
(0.5)
Lagerstromia indica Crape Myrtle Street/ Shade 25’ x 25’ 24” Multi Trunk Med. (0.5)
Olea europaea “Swan
Hill”
Fruitless Olive Street/ Shade 30’ x 30’ 24” Multi Trunk Med. (0.5)
Pinus eldarcia Afghan Pine Street/ Shade 30’ x 30’ 24” Standard Low (0.2)
Prosopis Hybrid
”Phoenix”
Hybrid Mesquite Street/ Shade 30’ x 30’ 24” Multi Trunk Low (0.2)
Quercus agrifolia Coast Live Oak Street/ Shade 60’ x 60’ 24” Multi Trunk Low (0.2)
Rhus lancea African Sumac Street/ Shade 30’ x 35’ 24” Low Branch
Med.
(0.5)
13.40.080 Pruning and Removal of Private Trees.
A. In the event the Director identifies a private tree as hazardous or otherwise as a threat to public safety, the Director may require a private tree be removed or pruned at the owner’s expense.
B. The Director will consider private tree removal or pruning pursuant to the following criteria:
(1) Where the private tree poses a reasonable risk of injury or harm to persons or City property or is substantially interfering with the structural integrity or the use of an existing City structure (including, but not limited to, a fence or wall), or building, or public utility easement , and there is no feasible and reasonable alternative to mitigate the interference.
(2) Where the private tree roots have developed above the surface in the public right of way and a certified arborist has determined that root pruning will jeopardize the health and stability of the tree, removal will be -7-
12774-0009\2913759v2.doc
recommended.
C. Unless the private tree hazards an immediate threat to public safety, the Director or his or her designee shall provide the property owner sixty (60) days’ notice to remove the hazardous tree from their property at the owner’s own expense. In the event of failure of owners to comply with such provisions, the Ci ty shall have the authority to remove or prune such trees and recover costs from the property owner.
13.40.090. Pruning and Removal Appeals of City Trees
A. If a person or entity has a tree pruning or removal request denied, they may appeal the decision in writing to the Public Works Advisory Committee within fifteen (15) calendar days after th e notice of the decision is sent to the applicant . The Public Works Advisory Committee shall hold a hearing at their next regular meeting within sixty (60) days of the appeal . The person or entity shall be notified in writing of the decision.
B. The Public Works Advisory Committee decision shall be final with no further appeal to the City Council.
13.40.100 Designation of Heritage Trees. Heritage trees may be within the public rights-of-way or private property. Trees must be within the boundaries of the City of Jurupa Valley and meet the following criteria to be considered for heritage tree nomination:
A. The tree must be healthy, non-invasive, and structurally sound.
B. Have a diameter of 15 inches or more and at least 4.5 feet above ground level.
C. Must be visible from publicly accessible locations.
D. Must meet a minimum of two of the following:
(1) Species is native to California.
(2) The tree provides a habitat for a species with a designated protected status under State or Federal law.
(3) The tree has cultural significance or an association with a notable local/regional historical event, person, structure, or landscape.
13.40.110. Preparation of Urban Forest Management Plan
A. An Urban Forest Management Plan shall be established and be prepared by the Director, or his designee, for consideration and adoption by resolution of the City -8-
12774-0009\2913759v2.doc
Council. Such Urban Forest Management Plan may from time to time be changed, modified, altered, and amended by resolution of the City Council.
B. The Director shall be responsible for safeguarding the City’s urban forest by providing for the regulation of the protection, planting, maintenance and removal of City trees.
13.40.120 Interference with Director of Public Works. It shall be unlawful for any person to prevent, delay, or interfere with the Director, or any of their agents, while engaging in and about the planting, cultivating, mulching, pruning, spraying, or removing of any City Trees or Private Trees, as authorized in this ordinance.
13.40.130 Violations and Penalty
A. Intimidating, harassing, or otherwise retal iating against any person who seeks to attain compliance with this Chapter is prohibited.
B. Causing, permitting, aiding, abetting or concealing a violation of any provision of this Chapter is prohibited.
C. Violations of this Chapter are subject to crimin al misdemeanor penalties and administrative citations pursuant to Chapters 1.10, 1.16, and 1.20 of this Code.
D. A violation of this chapter is declared to be a public nuisance and may be abated pursuant to the procedures in Chapter 1.25 of this Code.
13.40.140 Remedies.
A. The remedies provided by this Chapter are cumulative and in addition to any other remedies available at law or in equity. The city may seek to remedy any violation of this Chapter by a civil action, including, without limitation, adm inistrative or judicial nuisance abatement proceedings, civil or criminal code enforcement proceedings, and suits for injunctive relief.
B. If a violation occurs during development, the city may issue a stop work order suspending and prohibiting further ac tivity on the property pursuant to the grading, demolition, and/or building permit(s) (including construction, inspection, and the issuance of certificates of occupancy) until a mitigation plan has been p repared by a certified arborist, filed by the developer and approved by the Director of Public Works.
C. If a violation occurs in the absence of development, or while an application for a building permit or discretionary development approval is pending for the property upon which the tree is located, the Director of Community Development may issue a stop work order halting all activity on the parcel. The purpose of this stop of activity shall be to provide the City an opportunity to determine appropriate mitigation measures, if any, for the tree removal and to ensure such measures are incorporated into any future or pending -9-
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development approvals for the property. Mitigation measures may be imposed as a condition of any subsequent permits for development on the subject property.
13.40.150 Restitution.
A. In addition to any other remedy or penalty provided for by this Chapter, the city may seek restitution from any person who damages, removes, or relocates a City Tree or Heritage Tree in violation of this Chapter in the form of replacement of the City Tree so removed or damaged or a fine in lieu of restitution. The Director shall determine the form of restitution required.
(1) If the Director determines that restitution should be made in the form of a replacement of the City Tree or Heritage Tree removed or dam aged, the replacement trees shall be a species of tree, having the approximate size, age and health as the tree(s) damaged or destroyed, at a ratio of three new replacement trees for every one damaged or destroyed tree. Additional funds will be provided to the City that will cover the cost of the City to water and maintain the replacement trees for a period of three (3) years after planting. The location of such plantings shall be determined by the Director;
(2) If the Director determines that payment should be made in lieu of restitution, the payment required shall include but is not limited to, the costs of procuring, transporting, planting, establishing, and maintaining replacement trees for the life of the project at a ratio of three new replacement trees for every one damaged or destroyed tree. The cost of the replacement trees shall be based on the actual replacement cost for the damaged Protected Tree or the latest edition of either the “Guide for Plant Appraisal” by the International Society of Arboriculture or the “Standards for Valuation of Ame nity Trees” of the International Society of Arboriculture. Payments made in lieu of restitution shall be used solely to fund the cost of replacing trees that have been damaged or removed in violation of this Chapter.
B. If the size of a City Tree or Heritage Tree cannot be determined due to its unauthorized removal, the size shall be determined by measuring the stump that remains, anecdotal evidence, or interpolated from photographs or adjacent trees. The Director shall presume that a missing City Tree or H eritage Tree was in perfect health, unless the photographs or other verifiable evidence demonstrates otherwise.
C. All decisions of the Director pursuant to this Section may be appealed to the Public Works Advisory Committee within fifteen (15) days of the date of the Director’s decision. The Public Works Advisory Committee shall have sixty days to decide the appeal. A decision of the Public Works Advisory Committee or its failure to timely decide the appeal, may be appealed to the City Council in accordance with Chapter 2.40 of this Code. .
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12774-0009\2913759v2.doc
Section 2. Section 2.37.060, Duties [of the Public Works Advisory Committee], of the Jurupa Valley Municipal Code is hereby amended to read as follows:
Sec. 2.37.060. Duties.
A. The Public Works Advisory Committee shall act as an advisory body to the City Council on matters relating to public works, including:
(1) Advise the City Council regarding public works programs, including but not limited to, roads, storm drains, parkways, planted medians, traffic control devices, traffic signals, maintenance of public infrastructure, and other public infrastructure obligations of the city; and
(2) Assist staff to develop, review, and recommend a tree planting/maintenance policy; and
(3) Assist staff in reviewing refuse rates and recycling programs; and
(4) Recommend and prioritize to the City Council all public works capital improvement projects or any other significant project as selected by staff or the Committee from a list of capi tal improvement projects for inclusion in an upcoming capital improvement program; and
(5) Review and recommend clean energy, energy conservation, and environmental sustainability programs reducing greenhouse gas emissions; and
(6) Receive regular updates of the active capital improvement projects; and
(7) Provide assistance in developing programs and/or recommendations to the City Council regarding the most efficient and cost effective methods of providing for public works needs and requirements of the city; and
(8) Perform the duties of the Public Works Advisory Committee as specified in Chapter 13.40, Urban Tree Protection.
B. Additionally, the Public Works Committee:
(1) Shall not duplicate the efforts of the Planning Commiss ion concerning review of land use, subdivisions, and other development plans;
(2) Unless expressly authorized to do so by the City Council, it shall not represent itself to be, nor in any way act for or on behalf of the City Council, nor shall it commit the officers, employees or staff of the city in any manner or to any course of action but shall act as a study center and clearinghouse for advisory action to the City Council;
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12774-0009\2913759v2.doc
(3) Shall not encroach upon any area preempted by state or federal law; and
(4) Shall forward all of its findings and recommendations to the City Council.
Section 3. California Environmental Quality Act Findings. In accordance with the California Environ mental Quality Act, this Ordinance is exem pt from the requirements of the California Environmental Quality Act (“CEQA”) pursuant to Title 14 of the California Code of Regulations, Section 15378(b)(5) and Section 15061(b) (3) because it can be seen with certainty that there is no possibility that the Ordinance will have a signific ant effect on the environment.
The proposed Municipal Code amendments are minor policy changes, reorganization of existing ordinance provisions, changes required by state law or revisions that reflect the City’s standard practice and patterns with respect to preservation, protection, management, and maintenance of trees. The City Council of the City of Jurupa Valley hereby adopts a Notice of Exemption for the Ordinance and directs the City Manager to file it as required by law.
Section 4. The City Clerk shall certify to the adoption of this Ordinance and shall cause it to be published in the manner required by law.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Jurupa Valley on this 7th day of March, 2024.
_____________________________
Guillermo Silva
Mayor
ATTEST:
______________________________
Victoria Wasko, CMC
City Clerk
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12774-0009\2913759v2.doc
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF JURUPA VALLEY )
I, Victoria Wasko, CMC, City Clerk of the City of Jurupa Valley, do hereby certify that the foregoing Ordinance No. 2024 -06 was regularly introduced at a regular meeting of the City Council held on the 15th day of February, 2024 and thereafter at a regular meeting held on the 7th day of March, 2024, it was duly passed and adopted by the following vote of the City Council:
AYES:
NOES:
ABSENT:
ABSTAIN:
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Jurupa Valley, California, this 7th day of March, 2024
________________________________
Victoria Wasko, City Clerk
City of Jurupa Valley
P
age | 1
S
TAFF REPORT
DATE: MARCH 7, 2024
TO
: HONORABLE MAYOR AND CITY COUNCIL
F
ROM: ROD BUTLER, CITY MANAGER
BY: PAUL TOOR, DIRECTOR OF PUBLIC WORKS/ CITY ENGINEER
S
UBJECT: AGENDA ITEM NO. 11.D
A
DOPTION OF RESOLUTIONS REGARDING THE ANNEXA TION OF
ZONE 2-H ( CANTU GAS PM 37679) TO CITY OF JURUPA VALLEY LANDSCAPE AND LIGHTI NG MAINTENANCE DISTRICT NO. 89 -1- CONSOLIDATED (“CITY OF JURUPA VALLEY L&LMD 89-1-C”) VOLUME
2. GENERALLY LOCATED ON THE NORTHWEST CORNER OF CANTU
GALLEANO RANCH ROAD AND PIER ENTERPRISES WAY
INTERSECTION
RE
COMMENDATION
1. That the City Council adopt Resolution No. 2024-09, entitled:
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF JURUPA VALLEY
INITIATING PROCEEDINGS FOR THE ANNEXATION OF TERRITORY TO CITY
OF JURUPA VALLEY LANDSCAPE AND LIGHTING MAINTENANCE
DISTRICT NO. 89 -1-CONSOLIDATED AS ZONE 2-H AND THE LEVY AND
COLLECTION OF ASSESSMENTS WITHIN SUCH TERRITORY FOR FISCAL YEAR 2024-2025 PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE AND ARTICLE XIII
D OF THE CALIFORNIA CONSTITUTION
2. That the City Council adopt Resolution No. 2024-10, entitled:
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF JURUPA VALLEY
APPROVING THE REPORT OF THE ENGINEER REGARDING THE
PROPOSED ANNEXATION OF TERRITORY TO CITY OF JURUPA VALLEY LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 89 -1-
CONSOLIDATED AS ZONE 2-H AND THE LEVY AND COLLECTION OF
ASSESSMENTS WITHIN THE CITY OF JURUPA VALLEY LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 89-1-CONSOLIDATED FOR FISCAL YEAR 2024-2025
RETURN TO AGENDA
Page | 2
3. That the City Council adopt Resolution No. 2024-11, entitled:
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF JURUPA VALLEY
DECLARING ITS INTENTION TO ANNEX TERRITORY TO CITY OF JURUPA VALLEY LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 89 -1- CONSOLIDATED AS ZONE 2-H AND TO LEVY AND COLLECT
ASSESSMENTS WITHIN SUCH TERRITORY FOR FISCAL YEAR 2024- 2025 PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE
CALIFORNIA STREETS AND HIGHWAYS CODE AND ARTICLE XIII D OF THE
CALIFORNIA CONSITTUTION AND APPOINTI NG A TIME AND PLACE FOR
HEARING PROTESTS
BACKGROUND
Upon incorporation on July 1, 2011, the City of Jurupa Valley assumed the responsibility for certain City of Jurupa Valley L&LMD 89-1-C zones now within the City’s jurisdictional boundaries. As such, the City is now responsible for the services and charges provided by the City of Jurupa Valley L&LMD 89- 1-C zones within its boundaries. City of Jurupa Valley L&LMD No. 89-1-C currently includes 78 locations within 69 zones; and currently maintains and services 57 locations (48 Zones) throughout the City of Jurupa Valley. The District contains 48 landscaping assessment zones and 21 street lighting assessment zones. The annual levy of assessments on the parcels within the boundaries of L&LMD No. 89-1-C is consistent with the Landscaping and Lighting Act of 1972.
On February 4, 2016, the City adopted R esolution 2016- 01 clarifying that the City of Jurupa Valley L&LMD 89- 1-C is distinct from the County of Riverside Landscaping and Lighting Maintenance District No. 89- 1-Consolidated and assumes all responsibility for such district, including annexation of territory to the district.
The parcels owner, Westates Holdings, LLC , requested annexation of the site into the existing City of Jurupa Valley L&LMD 89- 1-C in order to cover costs associated with the maintenance of public improvements within the annexation known as Z one 2-H and be compliant with the conditions of approval set forth in project entitlement. The territory proposed to be annexed includes 2 parcels identified as APNs 160- 040-053 and 160- 040-052, located at the northwest corner of Cantu Galleano Ranch Road and Pier Enterprises Way intersection. The properties are being annexed into the City’s L&LMD 89-1-C Volume 2 as Zone 2-H for the operation and maintenance of streetlights.
The scope of Zone 2-H special includes the operating energy cost and maintenance of streetlights, as identified in the approved streetlight improvement plans for Zone 2-H.
ANALYSIS
Adoption of Resolution Nos. 2024-09, 2024-10, and 2024-11 will allow the City of Jurupa Valley to collect funds to maintain Zone 2-H of this Landscape and Lighting Maintenance District.
Page | 3
The proposed annexation will have an initial Maximum Assessment for Zone 2-H in the amount of $788.00; to be equally divided by the number of assessable parcels within the zone boundary. These rates may be adjusted annually by the greater of two percent (2%) or the cumulative percentage increase in the Consumer Price Index over the base year of 2024. The owners have filed a petition representing their willingness to move forward.
Consistent with the City Council’s direction regarding compliance with Article XIII D of the California Constitution and the Landscaping and Lighting Act of 1972, the attached Resolutions have been prepared and a public hearing scheduled for 7:00 p.m. on May 2, 2024 to receive testimony for and against the proposed assessments.
OTHER INFORMATION
The owner is entering into a landscape maintenance agreement with the City for the maintenance of landscape improvements fronting the properties within Parcel Map No. 37679.
FINANCIAL IMPACT
The property owners are responsible for the annual payments of the special assessment.
The City will file the special assessment with the County Auditor -Controller for inclusion on the annual property tax roll. The property owners have posted a deposit with their application to form Zones, in order to cover City costs incurred in connection with the annexation. Approval of this resolution does not in any way commit the City to any financial contribution or liability by Zone 2-H. The City’s cost to administer Z one 2-H annually will be reimbursed through the special assessment charged to property owners.
The revenue from this special assessment will be deposited into City of Jurupa Valley L&LMD 89-1-C Volume 2 and will be used to pay for the services as listed above. Both the revenue and expenses will be part of the City’s FY 2024- 2025 Adopted Budget, and there is no anticipated impact to the general fund.
ALTERNATIVES
1. Take no action.
2. Provide staff with further direction.
**************************SIGNATURES ON FOLLOWING PAGE****************************
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RESOLUTION NO. 2024-09
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF JURUPA
VALLEY, CALIFORNIA, INITIATING PROCEEDINGS FOR THE
ANNEXATION OF TERRITORY TO CITY OF JURUPA VALLEY
LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 89 -1-
CONSOLIDATED AS ZONE 2-H CANTU GAS PM 37679 AND THE LEVY
AND COLLECTION OF ASSESSMENTS WITHIN SUCH TERRITORY
FOR FISCAL YEAR 20 24-2025 PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE CALIFORNIA STREETS AND
HIGHWAYS CODE AND ARTICLE XIII D OF THE CALIFORNIA
CONSTITUTION
THE CITY COUNCIL OF THE CITY OF JURUPA VALLEY HEREBY FINDS, DETERMINES, RESOLVES AND ORDERS AS FOLLOWS:
Section 1. The City Council of the City of Jurupa Valley proposes to annex terr itory, described below in Section 2 of this Resolution, to an existing landscaping and lighting district located within the City of Jurupa Valley, which was established pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Divis ion 15 of the California Streets and Highways Code (hereinafter referred to as the "Act") and which is designated as City of Jurupa Valley Landscape and Lighting Maintenance District No. 89-1-Consolidated (hereinafter referred to as the "District") and to levy and collect assessments pursuant to the Act and Article XIII D of the California Constitution against lots and parcels within such territory to pay for the costs and expenses of the improvements described below in Section 3 of this Resolution for the fiscal year commencing July 1, 2024 and ending June 30, 2025.
Section 2. The territory proposed to be annexed to the District includes two (2) parcels identified as Assessor Parcel (APNs) 160 -040-053 and 160 -040-052, located at the northwest corner of Ca ntu Galleano Ranch Road and Pier Enterprises Way intersection. Such territory is shown on a map on file in the office of the City Clerk and open to public inspection.
Section 3. The proposed improvements are briefly described as follows: The operating energy cost and maintenance of streetlights, as identified in the approved streetlight improvement plans for Zone 2-H.
Section 4. After the proposed territory is annexed to the District, the District shall continue to be designated as City of Jurupa Valley Landscape and Lighting Maintenance District No. 89-1- Consolidated.
Section 5. Lots or parcels of land within the territory proposed to be annexed to the District that are owned or used by any county, city, city and county, special district or any other local governmental entity, the State of California, or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
Section 6. The City Council hereby orders the City Engineer, or his designee, to prepare and file with the City Clerk a report in writing in connection with the annexation of territory -2-
described herein to the District and the levy and collection of assessments against lots and parcels of land within such territory. This report shall be prepared in accordance with the Act and Section 4 of Article XIII D of the California Constitution.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Jurupa Valley on this 7th day of March, 2024.
______________________________
Guillermo Silva
Mayor
ATTEST:
______________________________
Victoria Wasko, CMC
City Clerk
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CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF JURUPA VALLEY )
I, Victoria Wasko, City Clerk of the City of Jurupa Valley, do hereby certify that the foregoing Resolution No. 202 4-09 was duly passed and adopted at a meeting of the City Council of the City of Jurupa Valley on the 7th day of March, 2024 by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Jurupa Valley, California, this 7th day of March, 2024.
________________________________
Victoria Wasko, City Clerk
City of Jurupa Valley
-1-
RESOLUTION NO. 2024-10
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF JURUPA VALLEY , CALIFORNIA, APPROVING THE
REPORT OF THE ENGINEER REGARDING THE
PROPOSED ANNEXATION OF TERRITORY TO CITY OF
JURUPA VALLEY LANDSCAPING AND LIGHTING
MAINTENANCE DISTRICT NO. 89-1-CONSOLIDATED AS
ZONE 2-H CANTU GAS PM 37679 AND THE LEVY AND
COLLECTION OF ASSESSMENTS WITHIN THE CITY OF
JURUPA VALLEY LIGHTING DISTRICT NO. 89 -1-
CONSOLIDATED FOR FISCAL YEAR 2024-2025
THE CITY COUNCIL OF THE CITY OF JURUPA VALLEY HEREBY FINDS, DETERMINES, RESOLVES AND ORDERS AS FOLLOWS:
Section 1. The City Council of the City of Jurupa Valley, pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (hereinafter referred to as the "Act"), did by previous resolution order the City Engineer, or the City Engineer’s designee, to prepare and file a written report in accordance with the Act and Article XIII D of the California Constitution in connection with the proposed annexation of territory to City of Jurupa Valley Landscape and Lighting Maintenance District No. 89-1- Consolidated as Zone 2-H and the levy and collection of assessments against lots and parcels of land within City of Jurupa Valley Landscape and Lighting Maintenance District No. 89 -1- Consolidated for the fiscal year commencing July 1, 2024 and ending June 30, 2025.
Section 2. The Engineer has prepared and filed with the City Clerk of the City of Jurupa Valley and the City Clerk has presented to the City Council such report entitled "Engineer’s Report for City of Jurupa Valley Landscape & Lighting Ma intenance Distri ct No. 89 -1-Consolidated, Volume 2, Zone 2-H, Cantu Gas PM 37679" (the "Report").
Section 3. The City Council has carefully examined and reviewed the Report, and the Report is hereby approved as filed.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Jurupa Valley on this 7th day of March, 20204.
______________________________
Guillermo Silva
Mayor
-2-
ATTEST:
______________________________
Victoria Wasko, CMC
City Clerk
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF JURUPA VALLEY )
I, Victoria Wasko, City Clerk of the City of Jurupa Valley, do hereby certify that the foregoing Resolution No. 2024 -10 was duly passed and adopted at a meeting of the City Council of the City of Jurupa Valley on the 7th day of March, 2024 by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Jurupa Valley, California, this 7th day of March, 2024.
________________________________
Victoria Wasko, City Clerk
City of Jurupa Valley
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RESOLUTION NO. 2024-11
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF JURUPA VALLEY , CALIFORNIA, DECLARING ITS
INTENTION TO ANNEX TERRITORY TO CITY OF
JURUPA VALLEY LANDSCAPE AND LIGHTING
MAINTENANCE DISTRICT NO. 89-1-CONSOLIDATED AS
ZONE 2-H CANTU GAS PM 37679 AND TO LEVY AND
COLLECT ASSESSMENTS WITHIN SUCH TERRITORY
FOR FISCAL YEAR 20 24-2025 PURSUANT TO THE
PROVISIONS OF PART 2 OF DIVISION 15 OF THE
CALIFORNIA STREETS AND HIGHWAYS CODE AND
ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION
AND APPOINTING A TIME AND PLAC E FOR HEARING
PROTESTS
THE CITY COUNCIL OF THE CITY OF JURUPA VALLEY HEREBY FINDS, DETERMINES, RESOLVES AND ORDERS AS FOLLOWS:
Section 1. Pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (hereinafter referred to as the "Act") and as provided by Article XIII D of the California Constitution, the City Council of the City of Jurupa Valley, by previous Resolution, has initiated proceedings for the annexation of territor y described below in Section 4 of this Resolution to City of Jurupa Valley Landscape and Lighting Maintenance District No. 89-1-Consolidated (hereinafter referred to as the "District") as Zone 2- H, and the levy and collection of assessments against the lots and parcels of land within such territory for fiscal year 2024-2025 to pay for the costs and expenses of the improvements described below in Section 6 of this Resolution.
Section 2. The Engineer selected by the City Council has prepared and filed with the City Clerk of the City of Jurupa Valley and the City Clerk has presented to the City Council a report in connection with the proposed annexation of territory to the District and the levy and collection of assessments against the lots and parcels of land within suc h territory for fiscal year 2024-2025, and the City Council did by previous Resolution approve such report.
Section 3 . The City Council hereby declares its intention to order the ann exation of territory described below in Section 4 of this Resolution to the District and to levy and collect assessments against the lots and parcels of land within such territory for fiscal year 2024-2025 to pay for the costs of the improvements described below in Section 6 of this Resolution. The Council hereby determines that the public interest requires this annexation to the District and levy and collection of assessments.
Section 4. The territory proposed to be annexed to the District includes 2 parcels identified as Assessor Parcel Numbers (APNs) 160 -040-053 and 160 -040-052, northwest corner of Cantu Galleano Ranch Road and Pier Enterprises Way intersection. Such territory is shown on a map on file in the office of the City Clerk and open to public inspection. -2-
Section 5. After the proposed territory is annexed to the District, the District shall continue to be designated as City of Jurupa Valley Landscape and Lighting Maintenance District No. 89-1- Consolidated.
Section 6. The proposed improvements are briefly described as follows : The operating energy cost and maintenance of streetlights, as identified in the approved streetlight improvement plans for Zone 2-H.
Section 7. Lots or parcels of land within the District that are owned or used by any county, city, city and county, special district or any other local governmental entity, the State of California, or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
Section 8. Reference is hereby made to the report of the Engineer entitled " Engineer’s Report for City of Jurupa Valley Landscape & Lighting Maintenance District 89-1-Consolidated, Volume 2, Zone 2-H, Cantu Gas PM 37679 " on file with the City Clerk for a full and detailed description of the improvements, the boundaries of the territory proposed to be annexed to the District, the boundaries of the existing District and the zones therein, and the proposed assessments upon assessable lots and parcels of land within the territory proposed to be annexed to the District.
Section 9. NOTICE IS HEREBY GIVEN THAT ON OR AFTER THURSDAY, THE 2ND DAY OF MAY, 2024, AT 7:00 P.M., IN THE CITY COUNCIL CHAMBER AT 8930
LIMONITE AVENUE, JURUPA VALLEY, CALIFORNIA, IS THE TIME AND PLACE
FIXED FOR A PUBLIC HEARING BY THE CITY COUNCIL ON THE QUESTION OF
THE ANNEXATION OF THE TERRITORY TO THE DISTRICT DESCRIBED ABOVE IN SECTION 4 OF THIS RESOLUTION TO THE DISTRICT AND THE LEVY AND COLLECTION OF THE ASSESSMENT FOR FISCAL YEAR 2024-2025 AGAINST THE LOTS AND PARCELS OF LAND WITHIN SUCH TERRITORY. All interested persons shall be afforded the opportunity to hear and be heard.
Section 10. The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law by causing a notice of the public hearing and an assessment ballot to be mailed by first class mail to the record owners of the parcels in the territory proposed to be annexed to the District no less than 45 days before the date of the public hearing.
Section 11. The City Council hereby designates Vicki Wasko, City Clerk, 8930 Limonite Avenue, Jurupa Valley, California, (951) 332-6464 to answer inquiries regarding the hearing, protest proceedings, and procedural or technical matters.
-3-
PASSED, APPROVED AND ADOPTED by the City Council of the City of Jurupa Valley on this 7th day of March, 20204.
______________________________
Guillermo Silva
Mayor
ATTEST:
______________________________
Victoria Wasko, CMC
City Clerk
-4-
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF JURUPA VALLEY )
I, Victoria Wasko, City Clerk of the City of Jurupa Valley, do hereby certify that the foregoing Resolution No. 2024-11 was duly passed and adopted at a meeting of the City Council of the City of Jurupa Valley on the 7th day of March, 2024 by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Jurupa Valley, California, this 7th day of March, 2024.
________________________________
Victoria Wasko, City Clerk
City of Jurupa Valley
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V
8 9 3 0 L i m o n i t e A v e n u e | J u r u p a V a l l e y , C A 9 2 5 0 9 February 2024
CITY OF JURUPA VALLEY
ENGINEER’S REPORT FOR
CITY OF JURUPA VALLEY
LANDSCAPE AND LIGHTING
MAINTENANCE DISTRICT
NO. 89-1-CONSOLIDATED
Volume 2
ZONE 2-H
CANTU GAS PM 37679
Prepared By:
HR Green Pacific
1260 Corona Pointe Court, Suite 305
855.900.4742
www.hrgreen.com
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Table of Contents
EXECUTIVE SUMMARY .................................................................................................................................. 4 INTRODUCTION ......................................................................................................................................... 4 DEFINITIONS .............................................................................................................................................. 4 PART I – BOUNDARIES OF THE DISTRICT ....................................................................................................... 6 LOCATION OF THE ASSESSMENT ZONE ..................................................................................................... 6 PART II – PLANS AND SPECIFICATIONS FOR CITY OF JURUPA VALLEY L&LMD NO. 89-1-C VOLUME 2 ZONE 2-H ................................................................................................................................................................. 7 STREET LIGHTING IMPROVEMENTS .......................................................................................................... 7 PART III – FINANCIAL ANALYSIS .................................................................................................................... 8 INTRODUCTION ......................................................................................................................................... 8 MAXIMUM ASSESSMENT METHODOLOGY ............................................................................................... 8 COST ESTIMATE ......................................................................................................................................... 9 PART IV – ASSESSMENT DIAGRAM.............................................................................................................. 11 PART V – ASSESSMENT ROLLS ..................................................................................................................... 13
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AGENCY: CITY OF JURUPA VALLEY
SUBJECT: ANNEXATION OF CANTU GAS PM 37679 TO CITY OF JURUPA VALLEY LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO.89-1-CONSOLIDATED (“CITY OF JURUPA VALLEY L&LMD NO.89-1-C”) AS ZONE 2-H
TO: CITY OF JURUPA VALLEY CITY COUNCIL
Pursuant to the direction from the City Council of the City of Jurupa Valley (“City Council”), California, this Engineer’s Report (“Report”) is prepared and hereby submitted for the City of Jurupa Valley (“City”) in compliance with the provisions of Section 22565 through 22574 of the Landscaping and Lighting Act of 1972 (“1972 Act”), said Act being Part 2 of Division 15 of the Streets and Highways Code of the State of California, Section 4 of Article XIII D of the California Constitution.
This Report provides for the annexation of the development known as CANTU GAS PM 37679 to City of Jurupa Valley L&LMD No. 89-1-C Volume 2 as ZONE 2-H and establishes the Maximum Assessment to be levied in the Fiscal Year commencing July 1, 2024 to June 30, 2025 (2024-2025) and continuing in all subsequent Fiscal Years, for this area to be known and designated as:
CITY OF JURUPA VALLEY L&LMD NO. 89-1-C VOLUME 2 ZONE 2-H CANTU GAS PM 37679
I do hereby assess and apportion the total amount of the costs and expenses upon several parcels of land within said designated area liable therefor and benefited thereby, in proportion to the estimated benefits that each parcel receives, respectively, from said services.
NOW, THEREFORE, I, the appointed ENGINEER, acting on behalf of the City of Jurupa Valley, pursuant to the 1972 Act, do hereby submit the following:
Pursuant to the provisions of law, the costs and expenses of the Zone have been assessed upon the parcels of land in the Zone benefited thereby in direct proportion and relation to the estimated benefits to be received by each of said parcels. For particulars as to the identification of said parcels, reference is made to the Assessment Diagram/Boundary Map, a reduced copy of which is included herein.
As required by law, an Assessment Diagram/Boundary Map is filed herewith, showing the Zone, as well as the boundaries of the respective parcels and subdivisions of land within said Zone as they exist, as of the date of this Report, each of which subdivisions of land or parcels or lots, respectively, have been assigned a parcel/lot number within a specific tract and indicated on said Assessment Diagram/Boundary Map and in the Assessment Roll contained herein.
The separate numbers given the subdivisions and parcels of land, as shown on said Assessment Diagram/Boundary Map and Assessment Roll, correspond with the numbers assigned to each parcel by the Riverside County Assessor. Reference is made to the County Assessor Roll for a description of the lots or parcels.
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As of the date of this Report, there are no parcels or lots within ZONE 2-H that are owned by a federal, state or other local governmental agency that will benefit from the services to be provided by the assessments to be collected.
February 15th , 2024.
Steve Loriso, R.C.E. 64701
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EXECUTIVE SUMMARY
INTRODUCTION
Pursuant to the provisions of law, the costs and expenses of the Zone have been assessed upon the parcels of land in the Zone benefited thereby in direct proportion and relation to the estimated benefits to be received by each of said parcels. For pa rticulars as to the identification of said parcels, reference is made to the Assessment Diagram/Boundary Map, a reduced copy of which is included herein. On this 15th day of February, 2024 the City Council, City of Jurupa Valley, State of California, ordering the preparation of the Report providing for th e annexation of the development known as Cantu Gas PM 37679 to L&LMD No. 89 -1-C Volume 2 as ZONE 2-H did, pursuant to the provisions of the 1972 Act, being Division 15 of the Streets and Highways Code of the State of California, adopt Resolution No. 2024-XX for a special assessment district zone known and designated as:
ZONE 2-H
CANTU GAS PM 37679
The annexation of ZONE 2-H includes the parcels of land within the commercial development known as subdivision Parcel Map No. 37679. As of the date of this report, the zone contains two (2) assessable parcels; also identified by the Assessor Parcel Number(s) 160-040-053 and 160-040- 052 . As required by law, an Assessment Diagram/Boundary Map is filed herewith, showing the Zone, as well as the boundaries and dimensions of the respective parcels and subdivisions of land within said Zone as they exist, as of the date of this Report, each of which subdivisions of land or parcels or lots, respectively, have been assigned a parcel/lot number within a specific tract and indicated on the Assessment Diagram/Boundary Map and in the Assessment Roll conta ined herein.
The following report presents the engineering analysis for the annexation of Zone 2-H and the establishment of the Maximum Assessment to be levied and collected commencing Fiscal Year 2024-2025 and all subsequent fiscal years.
DEFINITIONS
Agency – Means the local government, City of Jurupa Valley.
Capital cost – Means the cost of acquisition, installation, construction, reconstruction, or replacement of a permanent public improvement by the Agency.
District – Means an area determined by the Agency to contain all parcels which will receive a special benefit from a proposed public improvement of property-related service.
Maintenance and operation expenses - Means the cost of rent, repair, replacement, rehabilitation, fuel, power, electrical current, care, and supervision necessary to properly operate and maintain a permanent public improvement.
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Ad Valorem Reduction – The corresponding general benefit value of the improvements.
Special benefit – Means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit.”
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PART I – BOUNDARIES OF THE DISTRICT
LOCATION OF THE ASSESSMENT ZONE
Zone 2-H shall consist of a benefit zone encompassing the properties within the commercial development known as Cantu Gas and Parcel Map No. 37679. The proposed improvements described in this Report are based on current development and improvement plans provided as of the date of this Report.
Zone 2-H is generally located on the northwest corner of Cantu Galleano Ranch Road and Pier Enterprises Way intersection, in the City of Jurupa Valley, in the County of Riverside, State of California. At the time of this assessment, the assessment zone consists of 2 assessable (legal) parcels and zero non-assessable parcels. Zone 2-H consists of all lots/units, parcels, and subdivisions of land located in the following development area:
CANTU GAS PM No.37679
Assessor Parcel Numbers as of date of this Report: 160-040-053 and 160-040-052
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PART II – PLANS AND SPECIFICATIONS FOR CITY OF JURUPA VALLEY L&LMD NO. 89-1-C VOLUME 2 ZONE 2-H
The services to be funded by City of Jurupa Valley L&LMD No. 89 -1-C Volume 2 ZONE AA include the landscape and streetlight maintenance related to the commercial development designated as Cantu Gas and subdivision identified as Parcel Map No. 37679. The proposed improvements, the associated costs, and assessments have been carefully reviewed, identified, and allocated based on:
a. Level of Service
b. Improvement Types
c. Proximity to Improvement
d. Levels of Special Benefit from Zone (on Public versus Private) The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of public lights, landscaping, dedicated easements for landscape use, and appurtenant facilities. The 1972 Act further provides that assessments may be apportioned upon all assessable lot(s) or parcel(s) of land within an assessment district in proportion to the estimated benefits to be received by each lot or parcel f rom the improvements rather than by assessed value.
It was determined that the improvements identified by this report will directly benefit the parcels to be assessed within ZONE 2-H. The assessments and method of apportionment is based on the premise that the assessments will be used to construct , operate, and maintain landscape and lighting improvements within the existing district as well as provide for annual maintenance of those improvements and the assessment revenues generated by the Zone will be used solely for such purpose.
STREET LIGHTING IMPROVEMENTS
The assessment will provide for the operating energy cost and maintenance of the streetlights servicing the commercial development along the public right-of-way, Cantu Gas PM 37679, as shown in the Street Improvement Plans prepared for the development and approved by the City Engineer, IP21-013.
The benefits associated with streetlight improvements include:
1. Enhanced deterrence of crime such as vandalism and other criminal activities which would reduce damage to improvements or property.
2. Improved visibility to assist police in the protection of property.
3. Improved visibility for egress from and ingress to the property.
There are three (3) streetlights considered for this assessment. The streetlights are located along the north side of Cantu Galleano Ranch Road.
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PART III – FINANCIAL ANALYSIS
INTRODUCTION
The formula used for calculating assessments reflects the composition of the parcels and the improvements and services provided by the Zone 2-H to fairly apportion the costs based on the estimated benefit to each parcel.
The streetlighting improvements included on this assessment for ZONE 2-H provide direct and special benefit to the lots or parcels within the Zone. Furthermore, the streetlights are not part of a planned City project. Therefore, the maintenance of these improvements also provides direct and special benefit by maintaining the functionality of the improvements and allowing the improvements to operate in a proper manner.
Because all benefiting properties consist of a uniform land use, it is determined that all (any) parcels (2) benefit equally from the improvements and the costs and expenses for the maintenance and servicing of landscaping and streetlight are apportioned on a per parcel basis.
The total benefit from the works of improvement is a combination of the special benefits to the parcels within the Zone and the general benefits to the public at large and to adjacent property owners. A portion of the total maintenance costs for the street lights, if any, associated with general benefits will not be assessed to the parcels in the Zone, but will be paid from other City of Jurupa Valley funds.
No property is assessed in excess of the reasonable cost of the proportional special benefit conferred on that property. Additionally, because the benefiting properties consist of a uniform land use (commercial), it is determined that each of the parcels within the Zone benefit equally form the improvements.
Therefore, the proportionate share of the costs and expenses for the provisions of landscaping, as well as costs and expenses for the maintenance of the landscaping, are apportioned equally on a per parcel basis.
MAXIMUM ASSESSMENT METHODOLOGY
The following methodology was adopted by City Council in Resolution No. 2016 -01 dated February 4, 2016. Such methodology has been maintained in preparation of this Report. The purpose of establishing a Maximum Assessment formula is to provide for reasonable increases and inflationary adjustments to annual assessments without requiring costly noticing and mailing procedures, which would add to the Zone 2-H costs and assessments.
The Maximum Assessment formula shall be applied to all assessable parcels of land within the Zone. For Zone 2-H, the initial Maximum Assessment(s) for Fiscal Year 2024-2025 are as follows:
1. The initial Total Maximum Assessment established within Zone 2-H shall be $788.00.
2. The initial Maximum Assessment per assessable parcel shall be $394.00.
The initial Maximum Assessment is subject to an annual inflator starting in Fiscal Year 2025-2026. The initial Maximum Assessment shall be adjusted by the greater of two percent (2%) or the cumulative 9 | P a g e
percentage increase in the CPI -U Index published by the Bureau of Labor Statistics of the United States Department of Labor for Riverside-San Bernardino-Ontario.
The Maximum Assessment is adjusted annually and is calculated independent of Zone 2-H’s annual budget and proposed annual assessment. The proposed annual assessment (rate per assessable parcel) applied in any fiscal year is not considered to be an increased assessment if less than or equal to the Maximum Assessment amount. In no case shall the annual assessment exceed the Maximum Assessment.
Although the Maximum Assessment will increase each year, the actual Zone 2-H assessments may remain virtually unchanged. The Maximum Assessment adjustment is designed to establish reasonable limits on Zone 2-H assessments. The Maximum Assessment calculated each year does not require or facilitate an increase of the annual assessment and neither does it restrict assessments to the adjusted maximum amount. If the budget and assessments for the fiscal year require an increase and the increase is more than the adjusted Maximum Assessment, it is considered an increased assessment.
To impose an increase assessment, the City of Jurupa Valley must comply with the provisions of the California Constitution Article XIII D Section 4c, that requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting. Property owner through the balloting process must approve the proposed assessment increase. If the proposed assessment is approved, then a new Maximum Assessment is established for Zone 2-H. If the proposed assessment is not approve d, the City may not levy an assessment greater than the adjusted Maximum Assessment previously established for Zone 2-H.
COST ESTIMATE
The Ad Valorem reduction is the corresponding general benefit value of the improvements, and it is determined by identifying the general public benefit from the installation and upkeep of the improvements identified on this report. All proposed landscape and lighting improvements contained within this report and shown on the development plans are located directly in front of the assessed zone and the construction and installation of the improvements were only necessary for the development of properties within the Zone. Therefore, it was determined that any public access or use of these local improvements by others is incidental and there is no measurable general benefit to properties outside the one or to the public at large. The Ad Valorem reduction for these improvements is zero.
The Assessment for Zone 2-H is calculated by dividing the total Annual Balance (maintenance and incidental cost) minus the Ad Valorem Reduction by the total number of assessable parcels within Zone 2-H to determine the Annual Assessment per assessable parcel.
𝐴𝑛𝑛𝑢𝑎𝑙 𝐵𝑎𝑙𝑎𝑛𝑐𝑒 (𝑚𝑎𝑖𝑛𝑡𝑒𝑛𝑎𝑛𝑐𝑒 & 𝑖𝑛𝑐𝑖𝑑𝑒𝑛𝑡𝑎𝑙 𝑐𝑜𝑠𝑡) − 𝐴𝑑 𝑉𝑎𝑙𝑜𝑟𝑒𝑚 𝑅𝑒𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑇𝑜𝑡𝑎𝑙 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑎𝑠𝑠𝑒𝑠𝑠𝑎𝑏𝑙𝑒 𝑝𝑎𝑟𝑐𝑒𝑙𝑠 = 𝐴𝑛𝑛𝑢𝑎𝑙 𝐴𝑠𝑠𝑒𝑠𝑠𝑚𝑒𝑛𝑡 𝑝𝑒𝑟 𝑎𝑠𝑠𝑒𝑠𝑠𝑎𝑏𝑙𝑒 𝑝𝑎𝑟𝑐𝑒𝑙
The Annual Balance to Levy is the Total Annual Streetlight Costs as seen in the following summary table:
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CITY OF JURUPA VALLEY L&LMD NO. 89-1-C ZONE 2-H
CANTU GAS PM 37679
FY 2024-2025
Total Assessable Parcels: 2
Cost Description *Total Cost for
ZONE 2-H
Cost per Parcel
for ZONE 2-H
Streetlighting:
Streetlights LED (Cantu Galleano Ranch Road -3@150W LED): $598.00 $299.00 Streetlights Repairs & Maintenance (7%) $42.00 $21.00
TOTAL ANNUAL STREETLIGHTING COSTS (Plus Repairs and
Maintenance) :
$640.00 $320.00
ADMINISTRATION (8%) $51.20 $25.60
INSPECTION (5%) $32.00 $16.00
OPERATING RESERVE, REPAIRS AND REPLACEMENTS (10%) $64.00 $32.00
TOTAL ANNUAL ASSESSMENT: *$788.00 *$394.00
*Rounded up to nearest dollar
INITIAL MAXIMUM ASSESSMENT PER ASSESSABLE PARCEL : $394.00
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PART IV – ASSESSMENT DIAGRAM
(See next page)
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PART V – ASSESSMENT ROLLS
Parcel identification for each parcel within Zone 2-H shall be the parcels as shown on the Riverside County Secured Roll for the year in which this Report is prepared and reflective of the Assessor’s Parcel Maps.
Zone 2-H includes the following Assessor’s Parcel Numbers (APNs) as of the date of this Report: 160-040- 053 and 160-040-052.
The assessment to be levied upon each parcel that benefits from the annexation of Zone 2-H to L&LMD No. 89-1-C Volume 2 will be $394.00 per parcel for fiscal year 2024-25. As stated in this Report, the total budget for Zone 2-H for the fiscal year 2024-25 is $ 788.00. The initial Maximum Assessments per assessable parcel for Zone 2-H are as follows:
APN
Assessment Per
Parcel
Maximum
Assessment
FY24-25
160-040-053 $394.00 $394.00
160-040-052 $394.00 $394.00
The initial Maximum Assessment shall be adjusted annually by the greater of two percent (2%) or the cumulative percentage increase in the CPI -U for All Items Index published by the BLS for Riverside-San Bernardino-Ontario area.
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120
S
TAFF REPORT
DATE: MARCH 7, 2024
TO
: HONORABLE MAYOR AND CITY COUNCIL
F
ROM: ROD BUTLER, CITY MANAGER
BY: JUNE OVERHOLT, INTERIM FINANCE DIRECTOR
S
UBJECT: AGENDA ITEM NO. 11.E
A
CCEPTANCE OF ANNUAL COMPREHENSIVE FINANCIAL REPORT
(ACFR) FOR FISCAL YEAR ENDING JUNE 30, 2023 AND OTHER
RELATED REPORTS
RE
COMMENDATION
S
taff recommends that the City Council receive and file the Annual Comprehensive Financial Report ( ACFR) and related report s for the fiscal year ended June 30, 2023 audited by the City’s Independent Auditors, Badawi & Associates, CPAs B
ACKGROUND
E
ach year, to meet the requirements of Governmental Accounting Standards Board (GASB) Statement No. 34, the City contracts with external independent auditors to audit the City’s financial statements, report to Council on the City’s financial position and offer an opinion on the accuracy of the information reported. The City issues an RFP for audit services a t a minimum every five years . T he City issued an RFP for audit services beginning with fiscal year 2022-23 through fiscal year 2026-27. The City selected Badawi & Associates, CPAs as the external independent auditors at the April 20, 2023 City Council meeting.
T
he ACFR summarizes the financial position of the City as of June 30, 2023 and presents the result of the annual audit of the City’s financial accounting records . In their reports, the auditor’s unmodified opinion states the financial statements fairly present the financial position of the City in all material respects in accordance with accounting principles generally accepted in the United States (U.S. GAAP).
RETURN TO AGENDA
CITY OF JURUPA VALLEY
CALIFORNIA
ANNUAL CO
MPREHENSIVE
FINANCIAL REPORT
FOR FISCAL YEAR ENDED JUNE 30, 2023
CITY OF JURUPA VALLEY, CALIFORNIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
Prepared by:
Administrative Services Department
City of Jurupa Valley
Annual Comprehensive Financial Report
For the year ended June 30, 2023
Table of Contents
Page
INTRODUCTORY SECTION
Letter of Transmittal ......................................................................................................... ............................................. i
Organizational Chart ................................................................................................................................................... ix Principal Officers ............................................................................................................ .............................................. x
FINANCIAL SECTION
Independent Auditor’s
Report .................................................................................................................................. 1 Management’s Discussion and Analysis ................................................................................................................. 5 Basic Financial Statements:
Government Wide Financial Statements
Statement of Net Position .................................................................................................................................... 20 Statement of Activities ..................................................................................................... .................................... 21 Fund Financial Statements
Governmental Funds:
Balance Sheet – Governmental Funds ............................................................................................................ 24 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ................. 26 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds .......... 28 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities ........................................................................ 30 Proprietary Funds
Statement of Fund Net Position ...................................................................................................................... 31 Statement of Revenues, Expenses, and Changes in Fund Net Position .................................................... 32 Statement of Cash Flows .................................................................................................... .............................. 33 Notes to Financial Statements ................................................................................................................................ 37 Required Supplementary Information
Schedule of Revenues, Expenditures, and Changes in the Fund Balance – Budget to Actual General Fund ................................................................................................................ ........................................ 63 Gas Tax Fund ................................................................................................................ ........................................ 64 Measure A Fund .............................................................................................................. ..................................... 65 American Rescue Plan Act (ARPA) Fund ......................................................................................................... 66 Note to the Required Supplementary Information ............................................................................................. 67 City of Jurupa Valley
Annual Comprehensive Financial Report
For the year ended June 30, 2023
Table of Contents
Page
FINANCIAL SECTION, Continued
Supplementary Information
Non-Major Governmental Funds:
Combining Balance Sheet ..................................................................................................... ............................... 74 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances .................................. 78 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget to Actual Air Quality Improvemen t Fund (AQMD) Fund .............................................................................................. 81 Community Development Block (CDBG) Fund .............................................................................................. 82 COPS ....................................................................................................................... ............................................. 83 Transportation Uniform Miti gation Fee (TUMF) Fund .................................................................................. 84 Alternative Transportation Program (ATP) Grant Fund ................................................................................ 85 CalRecyle Grant Fund ........................................................................................................ .................................. 86 Community Facilities District (CFD) Fund ....................................................................................................... 87 Landscape and Lighting Maintenance (LLMD) Fund .................................................................................... 88 Proprietary Funds:
Combining Statement of Net Position ............................................................................................................... 91 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position ................................... 92 Combining Statement of Cash Flows ................................................................................................................ 93
STATISTICAL SECTION
Net Position by Components ................................................................................................................................. 97 Changes in Net Position ......................................................................................................................................... 98 Fund Balances of Governmental Funds ............................................................................................................. 100 Changes in Fund Balances of Governmental Funds ......................................................................................... 101 Tax Revenues by Source, General Fund ............................................................................................................. 102 Assessed and Estimated Actual Value of Taxable Property ............................................................................ 103 Direct and Overlapping Property Tax Rates ..................................................................................................... 104 Principal Property Taxpayers .............................................................................................................................. 105 Property Tax Levies and Collections .................................................................................................................. 106 Ratios of Outstanding Debt by Type .................................................................................................................. 107 Legal Debt Margin Information ............................................................................................................................ 108 Pledged Revenue Coverage ................................................................................................................................. 109 Demographic and Economic Statistics ............................................................................................................... 110 Employment by Industry ..................................................................................................................................... 111 Full-time City Employees by Function ............................................................................................................... 112 Taxable Sales by Category .................................................................................................................................... 113 Top 25 Sales Tax Producers .................................................................................................................................. 114 Transmittal Message
February 26, 2024
Honorable Mayor, Members of the City Council, and Citizens of the City of Jurupa Valley Fiscal Year 2022-23 Annual Comprehensive Financial Report (ACFR) It is with great pleasure tha t we present to you the City of Jurupa Valle y’s Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30 , 2023. This report gives its rea ders a comprehensive view of the City’s financial activities during the fiscal year and financial position at the end of the fiscal year. The basic financial statem ents are presented in conformity with Generally Accepted Accounting Principles (GAAP). They were audited in accordance with Generally Accepted Auditing Standards (GAAS) by a firm of licensed certified public accountants.
This report consists of management representations concerning the finances of the City of Jurupa Valley in its twelfth year of incorporation. Consequently, management assumes full responsibility for the completeness and reliability of all information presented in the report. To provide a reasonable basis for making these representations, management has implemented a comprehensive internal control framework that is designed both to protect the City’s assets from loss, theft, or misuse and to compile sufficient reliable information to prepare the City’s financial statements in conformity to GAAP. The City’s internal control procedures are established on the principle that the cost of internal controls should not outweigh their benefits. As a result the City has designed the internal control systems to provide rea sonable rather tha n absolute assurance that the financ ial statements are free from material misstatements. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.
Management also recognizes that the internal control environment changes over time due to changes in operation or the personnel performing various duties. As a result, the internal control environment is continuously being assessed to en sure that adequate controls still exist within the City to achieve the City’s objectives.
Badawi & Associates, CPAs, an independent firm of certified public accountants, have audited the City’s financial statements. The purpose of an independent audit is to prov ide reasonable assurance that the financial statements of the City of Jurupa Valley for the fiscal year ended June 30, 202 3 are free of any material misstatements. The independent auditor’s report is presented as the first component of the financial section of this report. GAAP require that management provide a narrative of introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A).
i
This transmittal message is designed to compleme nt the MD&A and should be read in conjunction with it. The MD&A can be found immediately follo wing the independent auditor’s report in the financial section of this report.
Profile of the Government
The City of Jurupa Valley, California was incorporat ed as a general law city effective July 1, 2011.
Jurupa Valley is the 28 th city in Riverside County and newest ci ty in California. The City is located approximately 50 miles southeast of Los Angeles and has an estimated population of 107,083. Located in Western Riverside County, in an area also known as the Inland Empire, the city covers approximately 46 square miles, with the borders ru nning along the 15 freeway to the west, the Santa Ana River to the south and east and San Bernardino County to the north.
A community of communities, the City of Jurupa Va lley joined together the unincorporated areas of Riverside County previously known as Mira Loma, Glen Avon, Pedley, Indian Hills, Jurupa Hills, Sunnyslope, Crestmore Heights, Rubidoux, and Belltown.
The City operates under a Council-Manager form of government. Under this form of government, policy-making and legislative authority are vested in the City Council consisting of five (5) members elected by district. The City Council responsi bilities include, but are not limited to, passing ordinances, adopting the budget, appointing committ ees and commissions, and hiring both the City Manager and City Attorney. The Council Members serve four (4) year terms and the Mayor is appointed annually by and from the City Council. As Chief Executive Officer, the City Manager is responsible for administering programs in accordanc e with policies established by the City Council and within the guidelines of the annual budget adopted by the City Council.
This report includes all funds of the City. It includes all governmental organizations and activities for which the City of Jurupa Valley’s City Council is financially accountable. The City provides a wide range of services including planni ng, building, public works, engineering, code enforcement, and general administrative activities. Services including library, police, animal control and fire protection are also provided to the City and its citizens thro ugh contracts with the County of Riverside. Other services are provided directly through other agenci es. Water and sewer services are delivered by the Jurupa Community Services District, the Rubidoux Community Services District and Santa Ana River Water Company. Parks and recreation services are provided by the Jurupa Area Recreation and Parks District. Public transit is provided through the Riverside Transit Agency. The City has franchise agreements for electricity service through Southe rn California Edison, natural gas through the Gas Company, refuse collection through Burrtec, and cable service through state franchise agreements with Pacific Bell (AT&T) and Charter Communications.
City Milestones
SB 132 funding - The City of Jurupa Valley entered into an agreement with County of Riverside Transportation Department and Riverside County Transportation Commission (RCTC) for a Grade Separation Improvement at the intersection of Van Buren Boulevard and Jurupa Road. The project is funded with $108.4 million of SB 132 monies with an additional $25 million funded in 2022-23 through RCTC. This project is currently in the construction phase. ii
Measure A – Projects completed by the City of Jurupa Valley in 2022-23 with Measure A funds were the Mission Blvd Pavement Rehabilitation Project – Phase 1 (July 2022) and the Mission Blvd Pavement Rehabilitation Project – Phase 2 (October 2022).
The City has allocated Measure A funds in 2023-24 fo r continuing projects as follows: the Mission Blvd Bridge which has a carryover balance of $873 thousand, the Pacific Av e SR2S project with a carryover balance of $670 thousand; the Sunnyslo pe Area SR2S Sidewalk Gap Closure with a carryover balance of $295 thousand; the Van Buren Blvd Pavement Rehabiliation Phase 3 project with a carryover balance of $42 thousand, the 2022-2023 Citywide Pavement Rehab project with a carryover balance of $289 thousand, the 2022-2023 Citywide Slurry Seal with a carryover balance of $500 thousand, and the Old Mira Loma Pavement Rehabilitation Phase 2 project which has a carrover balance of $1.48 million.
The City has allocated Measure A funds in 2023-24 for the following new projects: the Agate St. Traffic Calming project for $18 thousand, the Rubidoux Corridor Safety project for $5 thousand, the Crestmore Rd Traffic Calming project for $75 thousand, the 23-24 Citywide Slurry Seal project for $450 thousand, the 23-24 Citywide Pavement Rehab project for $1.69 million, and the Pacfic Avenue Pedestrian & Bicycle Improvement project for $709 thousand.
TUMF - The City of Jurupa Valley has Transportation Uniform Mitigation Fee program (TUMF) allocations for various continuing projects in 2023-24 as follows: the Van Buren Blvd. (Limonite Ave to Santa Ana River) Widening project with a carryov er balance of $5.4 million, the Market St. Bridge (crossing Santa Ana River) project with a total carryover and allocation of $5.4 million; the Market St.
Widening (Santa Ana River to Rubidoux Blvd) project with a total carryover and allocation balance of $4.0 million; the Limonite Ave Widening (Bain to Homestead) with a carryover balance of $400 thousand, the Cantua-Galleano Gap Closure project with a carryover balance of $75 thousand, the Bellegrave Avenue Widening project with a carryov er balance of $139 thousand, and the Rubidoux- SR60 Interchange Improvement with a carryover balance of $617 thousand.
Community Development Block Grant (CDBG) – One project was completed with CDBG funds during 2022-23. The Old Mira Loma Pavement Rehab Phase I project was completed in August 2022.
The City has allocated CDBG funds in 2023-24 to the following continuing and new projects: Old Mira Loma Pavement Rehab. Phase 2 project which has a carryover balance of $425 thousand, the Pacific Ave. Pedestrian & Bicycle Improvements (42
nd to Mission) which has a carryover balance of $371
thousand, and for the Glen Avon Area Pavement Rehab project which was a new allocation or 2023- 24 of $735 thousand.
Highway Safety Improvement Program (HSIP) – The City of Jurupa Valley was awarded two grants for continued Citywide Guardrail replacement an d signal and other safety upgrades for $125 thousand and $2.2 million; these projects are on going. A state grant was also awarded for the Rubidoux Boulevard Corridor Safety Project for $563 thousand.
Road Maintenance and Rehabilitation Account (RMRA) – Projects completed by the City in 2022-23 using RMRA funds included the Old Mira Loma Pavement Rehabilitation – Phase 1 project (August 2022), the Mission Blvd Pavement Rehabilitation – Phase 2 project (October 2022), the Citywide 2021- 22 Citywide Slurry Seal project (July 2022), the 20 21-2022 Citywide Pavement Rehab. Project (July 2023). The City has allocated RMRA funds in 2023-24 to the following continuing projects: the Van Buren Pavement Rehab. Phase 3 (Bellegrave to Etiw anda) with total carryober and new allocation iii
balance of $2.7 million, the Old Mira Loma Pavement Rehabiliation – Phase 2 project with a carryover balance of $819 thousand , and the 23-24 Citywide Pavement Rehabiliation project with a new allocation of $2.6 million.
Accela - The City purchased and implemented the Accela permitting software in August 2019 to improve efficiency between the Building, Engineering, and Community Development departments of the City. Staff continues to evaluate processes and procedures within Accela to add efficiencies and services offered to residents and City businesses including an online business registration process and implementing City GIS system through Accela. In 2022-23, the City began accepting online payments through the Accela portal to provide users with additional options for payment convenience.
Relevant Financial Policies
The City has a set of financial policies that it abides by. It continually reviews and updates the policies as the needs of the City change to comply with any new and applicable legislation. Initially following incorporation, the City adopted all of Riverside County’s Ordinances. As the City develops its own unique needs, it will revise these former County Ordinances to directly address the City’s goals. In Fiscal Year 2022-23 the City enhanced their investment portfolio after updating the City Investment Policy in the previous fiscal year, resulting in increases to investment income in the 2022-23 fiscal year.
The Budget Process
Each year the City embarks on a strategic budget process beginning in the spring with a discussion of the City Council goals and priorities. The annual budget serves as the foundation for the City of Jurupa Valley’s financial planning and control of both operating and capital expenditures.
The City maintains budgetary controls to ensure compliance with the legal provisions embodied in the annual appropriated budget approved by the City Council. The proposed budget is submitted to the City Council and a public meeting is conducte d to allow taxpayers the opportunity to comment on the proposed budget. Subsequently, the budget is adopted by the City Council through the passage of resolutions. Throughout the year, the City Council may amend the budget to add or remove appropriations, transfer appropriations within a fund or change appropriations between funds.
Local Economy
The information presented in the financial statements is perhaps best understood when it is considered within the specific economic environment that exists in City of Jurupa Valley.
The City of Jurupa Valley continued to see an annual decrease in the unemployment rate in calendar year 2022. The City had an unemployment rate of 3.7% in 2022 (compared to 7.0% in 2021 likely due to continued pandemic effects). The City’s 2022 unemployment rate was lower than the unemployment rate of 4.1% for the Riverside, San Bernardino and Ontario Region. Overall, job gains increased for the Riverside, San Bernardino and Ontario Region in 2023, after more than 33,500 jobs were added from December 2022 to December 2023. However, based on preliminary December 2023 data, the unemployment rate increased in 2023 as in flation and other factors continue to affect the economy. The unemployment rate for the Riversid e, San Bernardino and Ontario Region as of December 2023 was 5.1% and the City’s unemployment rate as of December 2023 is 4.8%. iv
Source: State of California Employment Development Department (EDD) Labor Force Data The Inland Empire continues to se e increased
prices for new and existing homes. Jurupa Valley
continues to be an attractive location for develo pers with the availability of vacant land and the continued price advantage over the coastal counties.
The price advantage of median priced new and existing homes and the availability of affordable housing will continue to attract future homebuyers to the area and continue to create a demand for new housing. Riverside County’s first quarter 2023 median home price of $588,995 for new and existing homes remained comparable to the 2022 median home price, with a slight increase of 2.43% from last year’s $575,000.
Source: Redfin, November 2023
2v
The City of Jurupa Valley experienced an increase in the number of Buildi ng Permits Issued from
3,250 in FY 2021-22 to 3,898 in FY 2022-23. New home permits decreased by 469 as compared to the increase of 46 and 139 in FY 2021-22 and FY 2020-21, respectively.
New Dwelling Units are down 28.29% compared to prior fiscal year; nevertheless, the City continues to remain attractive to developers and new homebuyers, due to its close proximity to major freeways and to the Ontario International Airport and commercial developments that are currently in various stages of completion.
vi
Community Development – The Community Development Department is actively working with the City Manager and Assistant City Manager on major high-profile projects in the development pipeline: Shops at Jurupa Valley, Vernola Ranch, Rio Vista, Paradise Knolls, District at Jurupa Valley, and Emerald Ridge North and South. Projects approved in 2021-22 that moved into the construction/building phase include the Appaloosa Springs project (a new residential development consisting of 254 single-family lots, located at 6501 Clay St.) and the Autozone project (a new 7,380 sq ft. Autozone on the southeast corner of Limonite and Corey Blvd.
The following projects were approved in FY 2022/23:
The Shops at Jurupa Valley: A new 32-acre shopping, dining, and commercial development o n t h e c o r n e r o f P y r i t e S t . a n d M i s s i o n B l v d . When finished, the “Shops at Jurupa Valley” project will include over 20 ne w buildings and over 230,000 square feet of retail/commercial space
Aldi’s: New supermarket at the Vernola Marketplace Shopping Center Century Communities: 118 townhome development at Paradise Knolls Specific Plan area 2, lot 7 and 24 single family detached (cluster) homes development at Paradise Knolls Specifc Plan area 2, lot 9
Vernola Marketplace Apartments Phase B: 200 apartment units on 8.3 acres south of Vernola Marketplace Shopping Center, west of Pats Ranch and east of I-15 freeway Madone Collection: 35 single family residential units on 6.92 acres at 7586 Jurupa Rd. Emerald Ridge North: Minor Change approved to residential project that consists of 97 single- family residential lots and 118 townhome units on 42.68 acres on the southwest corner of 28 th St. and Canal St.
Burtec Waste Industries: New waste collection operations facility 9.82 acres Development along with increasing asse
ssed value of existing homes in Jurupa Valley continue to contribute to higher property tax valuations wi thin the City. These key factors have resulted in vii
significant increases in the City’s property tax valuation. This trend is expected to continue over the next few years due to approval of several major, commercial, and industrial development projects and the number of new homes being built and sold within the City limits.
FY 2023-24 Budgetary Highlights
FY 2023-24 General Fun
d Expenditures total $55,866,055 which represents a 2.1% increase over the prior year’s original budget. Two of the largest increases are due to enhancements to the City’s Public Safety services contract and reve nue neutrality expenditures that are impacted by sales and property tax revenues.
Public Works/Engineer ing expenditures were budgeted at an increase of 20.62% due to expected projects included in the City’s five -year CIP plan and to the approved American Rescue Plan Act (ARPA) expenditure plan.
The City organization continues to grow in a manner that ensures service delivery is responsive to needs while remaining fiscally prudent. Staffing plans continue to be developed that have resulted in a slight increase of 3.3 full-time equivalent (FTE) City staff budgeted for 2023-24.
The City will increase budget and financial oversight and continue the process of evaluating the need for new/revised policies and for multi-year financial planning. The investment committee moved forward in 2022-23 with the first part of investment diversification strategy which has resulted in an increased budget for investment income when compared to the 2022- 23 budget.
As the City ex pands its fleet, a new internal service fund was approved for funding from reserves that will allocate $500,000 to the purchase of needed vehicles and equipment for City staff and for use in public safety.
The City allocated the amount of $45 thous and for grants to non-profit orga nizations (maximum of $5,000 per recipient).
Sales tax revenues remain stable for the City budget. Increased property tax revenue due to new home development and the increased valuation of existing homes continues to be expected.
Acknowledgements
The preparation of t he
Annual Comprehensive Fi nancial Report could not have been accomplished without the dedication and effort of the entire Administrative Services and Finance Department staff and the independent auditors, Badawi & Associates, CPAs. I would also like to thank the City Council for their participation and direction in setting forth each annual budget and for their effort and support throughout the year.
Respectfully submitted,
Rod B. Butler
City Manager
viii
CITY OF JURUPA VALLEY
Organization Chart
June 30, 2023
Citizens of Jurupa Valley
City Council
City Attorney
City Manager
Human Resources
Public Safety
Sheriff
(County of Riverside)
Fire
(CALFire)
City Clerk
Administrative
Services
Admin, Purchasing, HR,
Finance
Information
Technology
(City and Brea IT)
Community
Development
Planning, Economic
Development
City
Engineering/Public
Works
Building/Safety
Code Compliance
Animal Services
(County of Riverside)
ix
CITY OF JU
RUPA VALLEY
PRINCIPAL OFFICIALS
Council – Manager Form of Government
CITY COUNCIL
CHRIS BARAJAS
Mayor
GUILLERMO SILVA
Mayor Pro Tem
ARMANDO CARMONA LESLIE AL TAMIRONO BRIAN
BERKSON
Council Member Council Member Council Member
CITY ADMINST
RATION
Rod B. Butler, City Manager
Michael Flad, Assistant City Manager
Peter Thorson, City Attorney
Connie Cardenas, Director of Administrative Services
Vicki Wasko, City Clerk
Joseph Perez, Director of Community Development
Paul Toor, Director of Public Works/City Engineer
x
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Jurupa Valley
Jurupa Valley, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governme ntal activities, each major fund, and the aggregate remaining fund information of the City of Jurupa Valley (City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which colle ctively comprise City’s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements pres ent fairly, in all material respects, the respective financial position of the government al activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2023, and th e respective changes in fi nancial position and, where applicable, cash flows thereof for the year then ende d in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing st andards generally accepted in the United States of America (GAAS) and the standards applicab le to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States. Our responsibilit ies under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial St atements 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
The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control re levant 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 requ ired to evaluate whether there are conditions or events, considered in the aggregate, that raise substantia l doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statem ent date, including any currently known information that may raise substantial doubt shortly thereafter.
To the Honorable Mayor and Members
of the City Council of the City of Jurupa Valley
Jurupa Valley, California
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial stat ements as a whole are free from material misstatement, whether due to fraud or erro r, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assur ance but is not absolute assu rance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always de tect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, inte ntional 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 judgmen t made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatemen t of the financial statements, whether due to fraud or error, and design and perform audit procedures re sponsive 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 circ umstances, 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 polic ies 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 conditio ns 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 wi th 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 acce pted in the United States of America require that the management’s discussion and analysis and budgetary comparison in formation on pages 5–15 and 63–67 be presented to supplement the basic financial statements. Such information is the responsibility of management and, 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 repo rting 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. 2 To the Honorable Mayor and Members
of the City Council of the City of Jurupa Valley
Jurupa Valley, California
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial stat ements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements and budgetary comparison schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The combining and individual nonmaj or fund financial statements and budgetary comparison schedules are the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic fi nancial statements and cert ain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statem ents themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combin ing and individual nonmajor fund financial statements and budgetary comparison schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the a nnual report. The other information comprises the introductory and statis tical sections but does not includ e the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance th ereon. In connection with our audit of the financial statements, our responsibility is to read the other info rmation and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated February 26, 2024 on our consideration of the City’s internal control over financial reporting and on our te sts of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of 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 Ci ty’s internal control over financial reporting and compliance.
Badawi & Associates, CPAs
Berkeley, California
February 26, 2024
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4 City of Jurupa Valley, California
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
Management’s Discussion and Analysis
The following Management Discussion and Anal ysis (MD&A) of the City of Jurupa Valley’s (City) financial condition and performance provides an introduction and overview of the financial activities for the fiscal year ended June 30, 2023. Since the MD&A is designed to be condensed, we encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal and the basic financial statements including the accompanying notes to financial statements.
Financial Highlights
Total assets of the City at June 30, 2023 were $198.1 million and exceeded total liabilities and deferred inflows of resources of $67.1 million by $131.0 million. The difference between total assets and total liabilities is referred to as total net position. As of June 30, 2023, the City’s governmental funds reported combined fund balances of $85.87 million. Approximately $40.84 million of the gove rnmental funds’ fund balance is restricted.
The remaining fund balance of $45.03 million, or 52.44%, is unassigned. In April 2021, the City adopted General Fund Reserve policy that designates reserves from this unassigned balance for Catastrophic Reserves (15% of general fund annual operating expenditures for unforeseen emergencies) and for Budget Stabilization Reserv es (10% of general fund annual operating revenues to mitigate annual bu dget shortfalls should they occur) (see Note 1 – Fund Equity in Notes to Financial Statements). Reserve requirements were met for the current fiscal year. In October 2016, pursuant to an Installment Sales Agreement, the City issued $8,165,000 of Certificates of Participation Series 2016, the proceeds of which ha ve been used to finance the design, acquisition, and construction of ce rtain local roadway improvements and street resurfacing projects within the jurisdiction of the City. All funds for Certificates of Participation Series 2016 have been spent. Th e debt service payments are pledged and from County Measure A sales tax override funds and five payments remain (see Note 8 in Notes to Financial Statements-Long Term Liabilities).
In June 2021, pursuant to a lease-leasebac k agreement, the City issued $6,935,000 of Certifications of Participation 2021 Building Acquisition Project. The City purchased a building from the County of Riverside and paid for the purchase with $4,000,000 of general fund reserves and used proceeds from the i ssuance of the 2021 Building Acquisition Project certificates for the remaining balance of the purchase. The pu rchased building, the Jurupa Valley Operations Center (JVOC), is included in the
June 30, 2023 financial statements as a capital asset. The debt serv ice payments for this issuance are made from general fund revenues. Staff from various city departments including building, code enforcement, and public works ar e based out of JVOC (see Note 8 in Notes to Financial Statements-Long Term Liabilities).
5 City of Jurupa Valley, California
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
Due to other governments increase d by $0.12 million due to an increase in taxes that affect the revenue neutrality payment amount. The re venue neutrality payment to the County of Riverside for fiscal year ended June 30, 2023 was properly accrued in accordance with the Revenue and Neutrality Agreement by and between the County of Riverside and the City of Jurupa Valley.
The City implemented Governmental Accounting Standards Board (GASB) Statement No. 96, Subscription-Based Information Technology Arrangements (SBITA), in fiscal year 2022-23.
Implementation of this standard resulted in re cognition of SBITA capital assets of $432,769 (net of accumulated amortization) and corresponding SBITA liabilities of $383,717 as of June 30, 2023. Implementation of the standard requir ed restated capital asset balances of $201,332 for the SBITA capital asset (see Note 4 – Capita l Assets) and the SBITA liabilities (see Note 8 – Long-Term Liabilities); however, there was no restatement to beginning fund balance.
Overview of the Financial Statements
The financial statements presented herein include all of the activities of the City of Jurupa Valley as prescribed by GASB Statement No. 34, as amended. The MD&A is intended to serve as an introduction to the City’s financial statements. The City’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-wide financial statements: The government-wide financial statements are designed to provide readers with a broad over view of the City’s finances, in a manner that is similar to a private-sector business.
Government-wide financial statements include a statement of net position and a statement of activities. The statement of net position presents information on all of the City’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases may provide a useful indicator on whether the financial position of the City is improving.
The statement of activities provides information showing how the City’s net position changed during the most recent fiscal year. These chan ges are reported using the full accrual basis of accounting, that is, when the econ omic event occurs, rather than when cash is received or paid.
Under this basis of accounting, revenues and ex penses are reported in the statement for some items that will only result in future cash inflows or outflows such as vacation earned but not paid and uncollected taxes, as well as reporting debt and capital assets on balance sheet.
Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernm ental revenues (government activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, community development, public works, and public safety. The City does not have any business-type activities.
The government-wide financial statements can be found in the Table of Contents under the heading Basic Financial Statements.
6 City of Jurupa Valley, California
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
Fund financial statements: A fund is a grouping of related accoun ts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund ac counting to ensure and demonstrate compliance with finance-related legal requirements.
Governmental funds: Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike government-wide financial statements, govern mental fund financial statements focus on near- term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the City’s near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements.
By doing so, readers may better understand the long-term impact of the City’s near-term financing decisions. Both the governmental fu nd balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City maintains twenty-one individual governmental funds for financial reporting purposes; five of these funds did not hav e activity in 2021-22 and are therefore not presented in these financial statements. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balance for the General Fund, Gas Tax Special Reve nue Fund, Measure A Special Revenue Fund, American Rescue Plan (ARPA), and Development Impact Fee Capital Project Fund, which are considered to be major funds. Data from the remaining governmental funds are combined into a single, aggregated presentation Non-major Govern mental Funds. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements in the supplementary information in this report.
The City adopts an annual appropriated budget fo r its general fund, special revenue funds and capital projects funds. A budgetary comparison schedule has been provided for the General Fund and each major Special Revenue Fund to demonstrate compliance with this budget.
The governmental fund financial statements can be found in the Table of Contents under the heading Basic Financial Statements.
Proprietary Funds: Proprietary funds account for two types of services – enterprise and internal services funds. The City maintains only internal service funds. Internal service funds are an accounting device used to accumulate and allo cate costs internally among the City’s various functions and departments. The City uses internal service funds to account for self-funded insurance and information services activities . Because these funds predominantly benefit governmental activities rather than business-type functions, th ey have been included within governmental activities in the government-wide financial statements. 7 City of Jurupa Valley, California
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
The basic proprietary fund financial statements can be found in the Table of Contents under the heading Basic Financial Statements.
Fiduciary Funds: Fiduciary funds are used to account for resources held for the benefit of parties outside the City. In these cases, the City would have a fiduciary responsibility and act as a trustee.
Previously, the City’s only fiduciary funds we re reported as agency funds to account for development deposits made
in conjunction with certain building, planning and engineering permits issued. However, with implementation of GASB 84 in the fiscal year that ended June 30, 2021, the activity for these deposits is now presented in the general fund.
Notes to Financial Statements: The notes to the financial statements provide additional information that is essential for a full underst anding of the data provided in the government- wide and fund financial statements. The notes to the financial statements can be found in the Table of Contents under the heading Notes to Financial Statements.
Other Supplementary Information: In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information (RSI), about the City’s General Fund, the Gas Tax Fund, Measure A Fund, and the American Rescue Plan Act (ARPA) Fund budgetary comparison. The Required Supplementary Information can be found following the Notes to Financial Statements.
The combining statements for non-major govern mental funds and the budgetary comparison schedules for the non-major governmental funds can be found following the Required Supplementary Information. The combining statements referred to earlier in connection with non-major governmental funds are presented fo r all non-major Special Revenue and Capital Projects Funds.
Government-wide financial analysis
The government-wide financial statements provide long-term and short-term information about the City’s overall financial condition. This analysis addresses the financial statements of the City as a whole.
For the fiscal year ended June 30, 2023, City assets exceeded liabilities and deferred inflows of resources by $131.0 million as summarized in the schedule that follows.
8 City of Jurupa Valley, California
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
Total assets increased $29.79 million as a result of increases of $28.30 million in deposits to cash and investments (this increase includes deposi t activity recognized in governmental funds previously recognized in agency funds) and $1.62 million of capital assets and related depreciation being recorded, including the su bscription-based I.T. agreements recorded beginning July 1, 2022. Resources are utilized for investment in infrastructure and city vehicles.
Depreciation and amortization expense for the fiscal year ended June 30, 2023 was $4.46 million.
Current liabilities increased by $11.51 million primarily due to increases in: accounts payable for the year-end accruals, due to other government s for the revenue neutrality year-end accrual, deposits payable recognized in governmental fu nds, and unearned revenue for the balance of funding received as part of the American Rescue Plan Act. For the fiscal year ended June 30, 2023, the City had $10.01 million in long-term liabilities (not including the current portion of long-term liabilities). This balance is largely due to the long-term portion of the Certificates of Participation (2016 and 2021 Building Acquisition Project) balanc e of $9.82 million (the current portion of the Certificates liabilities is $1.03 million).
Net investment in capital assets represents 33.98% of the City’s net position due to the initial transfer of fixed assets from the County of Riverside and the subsequent accounting for donated assets and fixed assets acquired since incorporat ion. The City uses capital assets to provide services to citizens; consequently, these assets are not available for future spending. The $45.75 2023 2022 Variance
Asse ts:
Current and other assets 142,355 * 114,184 28,171$ Capital assets (net of depreciation) 55,749 54,133 1,616 Total assets 198,104$ 168,317$ 29,787$
Liabilities:
Current and other liabilities 55,571 44,059 11,512$ Long-term liabilities 10,008 11,005 (997) Total liabilities 65,579$ 55,064$ 10,515$ Deferred Inflows of Resources:
Leases 1,530 1,454 76$
1,530$ 1,454$ 76$
Net position:
Net investment in capital assets 44,417$ 42,970$ * 1,447$ Restricted 40,828 36,607 4,221
Unrestricted 45,750 32,223 13,527 Total net position 130,995$ 111,800$ 19,195$ * adjusted for rounding difference
Total deferred inflows of resourses
Governmental A ctivities
City of Jurupa Valley
Statem ent of Net Position
As of June 30, 2023 and June 30, 2022
($ in thousands)
9 City of Jurupa Valley, California
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
million of unrestricted net position includes th e required reserve percentages for Catastrophic Reserves and Budget Stabilization Reserves per the City’s reserves policy as discussed earlier.
Statement of Activities: The statement of activities shows how the City’s net position changed during the fiscal year 2022-23. A summary of changes in net position is presented in the schedule that follows.
Total revenues increased by $5.09 million over the prior year, primarily due to increases of $1.02 million in property taxes, $2.53 million in inve stment income, and $1.18 million in charges for services for Building and Public Works Departme nts, $773 thousand in vehicle license fees revenue, and $372 thousand in other taxes. These increases were offset by a decrease of $597 thousand in sales tax revenue compared to prior year.
Total expenses increased by $7.32 million over the prior year. Increases in expenditures are due to increases of:
$119 thousand for Revenue Neutrality payments to Riverside County; $1.06 million and $461 thousand for Sheriff and Animal Control Services, respectively, for public safety;
2023 2022 Variance
Revenues:
Program revenues:
Charges for services 8,217$ 7,040$ 1,177$ Operating grants and contributions 19,707 * 19,607 100 Capital grants and contributions 2,985 * 2,989 (4) General revenues 49,921 46,106 3,815 Total revenues 80,830$ 75,742$ 5,088$ Expenses:
General government 8,309$ 14,892$ (6,583)$ Community development 8,409 * 7,820 589 Public works 11,647 7,949 3,698 Public safety 32,987 23,341 9,646 Interest and fiscal charges 283 316 (33) Total expenses 61,635$ 54,318$ 7,317$ Change in net position: 19,195$ 21,424$ (2,229)$ Net position, beginning of year 111,800$ 90,377$ 21,423$ Prior period adjustment -$ (1)$ * 1$ Net position, end of year 130,995$ 111,800$ 19,195$ * adjusted for rounding difference
City of Jurupa Valley
Statem ent of A ctivities
As of June 30, 2023 and June 30, 2022
($ in thousands)
Governm ental A ctivities
10 City of Jurupa Valley, California
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
$1.00 million in salary and related expenditures, $885 thousand for professional services and consulting services and $693 thousand for projects for public works; The decrease in general government and increase in public safety expenditures is largely due to re-categorization of revenue neutralit y expenditure from general government to public safety.
$200 thousand in insurance premiums for risk management. Depreciation and amortization expense increased by $792 thousand.
There were no prior period adjustments resulting in an effect to beginning net position in fiscal year ending June 30, 2023.
The charts below provide graphic representation of the City’s expenses compared to program revenues by function and its revenue by source.
11 City of Jurupa Valley, California
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
The expense and program revenue chart for govern mental activities is designed to reflect expenses associated with each City function and the revenues that are directly attributable to each function. It is important to note that general revenues such as property, sales, and other taxes are not directly attributable to specific functions and are therefore used to support program activities citywide.
Financial Analysis of City’s Funds
As discussed earlier, the City uses fund accoun ting to ensure and demonstrate compliance with finance related legal requirements.
Governmental Funds: The focus of the City’s governmental funds is to provide information on near- term inflows, outflows, and balances of spendable resources . Such information is useful in assessing the City’s ability to meet financial ob ligations in the short-term. As an example, assigned and unassigned fund balance could serve as a useful measure of the City’s net resources available for spending at the end of the fiscal year.
As of June 30, 2023, the City’s governmental fu nds reported combined ending fund balances of $85.87 million. Of the $85.87 million, $40.83 million or 47.56% constitutes restricted fund balance, which can only be used for specific purposes due to external restrictions or enabling legislation.
The majority of the remainder of fund balance is unassigned which represents the amount that is available for any purpose, including for designated reserves for catastrophic (unforeseen) emergencies and for mitigating annual budget shortfalls as discussed earlier.
Proprietary Funds: Proprietary funds provide the same type of information found in the governmental-wide financial statements, but in more detail. The City’s Proprietary funds consist of two Internal Service funds. The Internal Service funds are presented as Governmental Activities in the Statement of Net Position and Statement of Activities. The City uses the two funds to allocate the cost of the City’s inform ation systems and risk management activities to various departments.
General Fund Financial and Budgetary Highlights
The General Fund is the chief operating fund of the City. At June 30, 2023, unassigned fund balance was $46.02 million; $14.2 million of this balance is set aside from developer contributions since inception in Fiscal Year 2013/2014. As a measure of the General Fund’s financial condition, it may be useful to compare the unassigned fund balance to total expenditures. Unassigned fund balance represents 90.19% of the General Fund expenditures.
Overall, General Fund revenues for fiscal ye ar ended June 30, 2023 totaled $63.42 million, compared to $56.43 million in the prior year. The major components are taxes of $47.84 million (which include property taxes of $9.47 million, sale s taxes of $22.92 million, vehicle license fees of $9.58 million, and franchise taxes of $4.91 million and other taxes of $0.97 million); charges for services of $4.69 million, licenses, fees and permits of $2.30 million and developer contributions of $5.99 million. Investment income totaled $1.33 million.
12 City of Jurupa Valley, California
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
General Fund expenditures total $51.03 million for the fiscal year ended June 30, 2023 compared to $45.60 million in the prior year. The major ex penditure components are General government $6.22 million, Community development $5.68 millio n, Public works $5.75 million, and Public safety $32.98 million. The largest variances resulted from the following:
Cost of living increases for City Staff and hi ring for budgeted positions resulted in an overall increase in salary and benefits of $1.97 million across all expenditure components. Public safety expenditures increased by $1.07 million for sheriff and fire costs and animal control services contract expenditures increased by $461 thousand. Expenditures to Riverside County in accordance with the re venue neutrality agreement which provides for fire service costs increased by $119 thousand.
Professional consulting expenditures across all departments increased by $769 thousand. Overall project expenditures within public works increased by $635 thousand. Legal expenditures increased by $215 thousand.
The difference between General Fund budget and actual are summarized in the schedule that follows.
Actual revenues were above budget by $1.27 million.
This is largely due to actuals being more than forecasted as follows - property taxes by $1.35 million, operating grants and contributions by $500 thousand and investment income by $431 thousand.
This increase in variance was offset by sales taxes being $1.06 million less than forecasted.
Actual expenditures were below budget by $7.10 million. Detailed variances include:
Budget Actual Variance
Revenues:
Total revenues 62,151$ 63,417$ 1,266$ Expenditures:
Total expenditures 58,125$ 51,029$ (7,096)$ Other financing sources (uses):
Transfers in 789 1,573$ 784$
Transfers out (1,460) (1,695) (235)
Proceeds from long-term debt - 49 49
Total other financing sources (671)$ (73)$ 598$
Net change in fund balances 3,355 12,315 8,960
Fund balance, beginning of year 33,706$ 33,706$ -$ Fund balance, end of year 37,061$ 46,021$ 8,960$ City of Jurupa Valley
General Fund - Budgetary Comparison Schedule
For the Year Ended June 30, 2023
($ in thousands)
General Fund
13 City of Jurupa Valley, California
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
Public works project expenditures were lower than budgeted by $2.96 million due to construction project timing; however, these expenses are likely to occur in subsequent periods. Furthermore, vacancies for other public works expenditure categories were $424 thousand lower than budgeted amounts.
Public safety and legal expenditures we re lower than budgeted by $1.11 million and $118 thousand, respectively.
The variance for reimbursable projects resulted in expenditures being $1.31 million less than budgeted. This is a result of timing as the budget is for the entirety of the project and actual expenditures often cr oss over fiscal years. Remaining budget balances for reimbursable projects are carried over to the next fiscal year. Overall variances related to salaries and benefits due to position vacancies resulted in expenditures being $1.16 million less than budgeted.
Capital Assets and Debt Administration
Capital Assets: City investment in capital assets for it s governmental type activities as of June 30, 2023, amounted to $55.75 million (net of accu mulated depreciation). Investment in capital assets includes infrastructure assets as well as land, buildin gs, improvements, equipment and vehicles. The City implemented GASB 96, Subscription-Based I.T. Agreements (SBITA) in fiscal year 2022-23. The 2022 balance was restated as a result of implementation which recognized $201,332 as the beginning balance for SBITAs.
Additional information on the City’s capital assets can be found in the notes to basic financial statements and a summary is provided in the schedule that follows.
2023 2022* Variance
Land 2,398$ 2,398$ -$
Construction in progress 5,563 5,411 152$ Infrastructure 37,200 36,260 940 Buildings and Improvements 8,918 9,252 (334) Leasehold improvements 293 318 (25) Furniture and equipment 421 199 222 Land improvements 34 38 (4) Vehicles 490 257 233
Subscription based IT agreements 433 201 * 231 Total assets 55,749$ 54,335$ * 1,415$ *Restated for implementation of GASB 96, Subscription-Based I.T. Agreements City of Jurupa Valley
Capital Assets (net of depreciation)
As of June 30, 2023 and June 30, 2022
($ in thousands)
Governmental A ctivities
14 City of Jurupa Valley, California
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
Long-term debt: At the end of fiscal year 2022-23, the City had outstanding long-term debt of $11.73 million. Long-term debt is largely due to the principal balances of $3.77 million for Certificates of Participation (CoP) 2016 and $6.63 million for CoP 2021 (Building Acquisition Project). The latter were issued to partially fu nd the building purchase for the Jurupa Valley Operations Center as discussed earlier (see Note 8 in Notes to Financial Statements). Furthermore, compensated absences payable increased due to an increase in City employees/unused earned paid-time off at fiscal year end. Lastly, the City implemented GASB 96, Subscription-Based I.T.
Agreements (SBITA) in fiscal year 2022-23. The 2022 balance was restated as a result of implementation which recognized $201,332 as the beginning balance for SBITAs.
Economic Factors and Fiscal Year 2023-24 Budget
The fiscal year 2023-24 City bu dget was prepared conservatively. Property tax estimates were projected with minimal growth from the previous fiscal year and there were no tax rate or fee increases as part of the preparation and adoption of the fiscal year 2023-24 budget. Therefore, the projected 2023-24 increase to general fund balance is $699 thousand.
Although the COVID-19 pandemic continues to affect the City and our residents, sales tax revenue projections for 2023-24 since budget adopti on appear to be encouraging with only a moderate decline expected from original budge t amount. Although recent statewide forecasts have previously foreseen potential general economic declines, actual results have been favorable.
The City continues to review and evaluate the impact of the coronavirus pandemic, including the use of pandemic related funding issued by th e federal government, as well as the overall economic landscape with respect to the City’s budget and expenditure activity.
Requests for Information
This financial report is designed to provide a general overview of the City’s finances for all those with interest in the government’s finances. Questions concerning any of the information provided in this report, or requests for additional informat ion should be addressed to the City Clerk, City of Jurupa Valley, 8930 Limonite Avenue, Jurupa Valley, California 92509, or call (951) 332-6464. 15 This page intentionally left blank
16 BASIC
FINANCIAL STATEMENTS
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18 GOVERNMENT-WIDE
FINANCIAL STATEMENTS
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20 City of Jurupa Valley
Statement of Net Position
June 30, 2023
Primary Government
Governmental
Activities
ASSETS
Cash and investments 129,202,707 $
Receivables:
Accounts 2,033,713
Due from other governments 8,540,887
Interest 631,816
Leases 1,586,135
Prepaid expense 73,223
Restricted cash and investments 285,864
Noncurrent assets:
Capital assets:
Nondepreciable 7,960,962
Depreciable - Net 47,788,475
Total assets 198,103,782
LIABILITIES
Accounts payable 8,866,337
Accrued liabilities 306,837
Due to other governments 7,947,114
Deposits payable 9,418,656
Interest payable 68,603
Unearned revenue 27,239,003
Noncurrent liabilities:
Due within one year:
Compensated absences 461,693
Certificates of partricipation 1,030,000
SBITA liabilities - Current 232,840
Due in more than one year:
Compensated absences 32,857
Certificates of partricipation 9,823,795
SBITA liabilities 150,877
Total liabilities 65,578,612
DEFERRED INFLOWS OF RESOURCES
Leases 1,530,322
Total deferred inflows of resources 1,530,322
NET POSITION
Net investment in capital assets 44,416,948
Restricted for:
Community development projects 7,046,394
Public works 33,781,434
Donation 571
Unrestricted 45,749,501
Total net position 130,994,848$
See accompanying Notes to Basic Financial Statements.
21 City of Jurupa Valley
Statement of Activities
For the year ended June 30, 2023
Net (Expense)
Operating Capital Revenue and
Charges for Grants and Grants and Chan ge in Net
Functions/Programs Expenses Services Contributions Contributions Position Governmental activities:
General government 8,308,603 $ 322,334 $ 6,288,060 $ 141,595 $ (1,556,614)$ Community development 8,409,569 4,658,514 3,952,520 - 201,465 Public works 11,647,123 2,169,756 9,434,777 2,843,977 2,801,387 Public safety 32,986,751 1,066,216 32,146 - (31,888,389) Interest and fiscal charges 283,336 - - - (283,336) -
Total governmental activities 61,635,382$ 8,216,820 $ 19,707,503 $ 2,985,572 $ (30,725,487) General Revenues:
Taxes:
Property taxes 9,466,508
Sales taxes 22,918,634
Franchise taxes 4,901,541
Transient occupancy taxes 253,411
Property Transfer taxes 727,836
Property taxes in lieu of motor vehicle fee 9,580,759
Investment Icome (loss), Unrestricted 2,055,337
Other 16,809
Total general revenues and transfers 49,920,835
Change in net position 19,195,348
Net position - beginning of year 111,799,500
Net position - end of year 130,994,848$
Program Revenues
See accompanying Notes to Basic Financial Statements.
22 FUND
FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
23 City of Jurupa Valley
Balance Sheet
Governmental Funds
June 30, 2023
ASSETS
Cash and investments 61,751,547 $ 4,240,136 $ 5,049,068 $ 27,331,133 $ Accounts receivable 1,109,548 - - - Intergovernmental receivable 6,860,346 646,235 608,564 - Due from other funds 556,761 - - - Due from other governments - - - - Interest receivable 430,700 20,041 25,666 - Lease receivable 631,682 - - - Cash and investments - restricted - - - - Prepaid expense 9,586 - - - Total assets 71,350,170$ 4,906,412$ 5,683,298$ 27,331,133$
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable 7,010,635 $ 544,281 $ 80,137 $ 92,130 $ Accrued liabilities 124,481 6,189 - - Due to other governments 7,947,114 - - - Deposits payable 9,405,941 - - - Unearned revenue - - - 27,239,003 Due to other funds - - - - Total liabilities 24,488,171 550,470 80,137 27,331,133
Deferred Inflows of Resources
Unavailable revenue 218,105 - - - Leases 623,337 - - - Total deferred inflows of resources 841,442 - - -
Fund Balances:
Nonspendable 9,586 - - - Restricted for
Community Development - - - - Public Works - 4,355,942 5,603,161 - Donation 571 - - - Unassigned 46,010,400 - - - Total fund balances 46,020,557 4,355,942 5,603,161 - Total liabilities, deferred inflows of
resources and fund balances 71,350,170$ 4,906,412$ 5,683,298$ 27,331,133$ General Fund Gas Tax Measure A ARPA
Special Revenue Funds
See accompanying Notes to Basic Financial Statements.
24 Nonmajor Total
Governmental Governmental
Funds Funds
21,239,337$ 9,488,260$ 129,099,481$
- 924,165 2,033,713 - 285,506 8,400,651 - - 556,761 - 140,236 140,236
109,459 45,950 631,816
- 954,453 1,586,135 - 284,438 284,438
- - 9,586 21,348,796$ 12,123,008$ 142,742,817$
-$ 1,112,447$ 8,839,630$
- 36,011 166,681 - - 7,947,114 - 12,715 9,418,656 - - 27,239,003 - 555,335 555,335
- 1,716,508 54,166,419 - 954,362 1,172,467 - 906,985 1,530,322 - 1,861,347 2,702,789 - - 9,586 - 7,046,394 7,046,394 21,348,796 2,473,535 33,781,434
- - 571 - (974,776) 45,035,624 21,348,796 8,545,153 85,873,609
21,348,796$ 12,123,008$ 142,742,817$
Capital Project
Funds
Developer
Impact Fees
25 Total Fund Balances - Total Governmental Funds 85,873,609$ Capital assets net of depreciation have not been included as financial resources i n governmental fund activity.
Nondepreciable 7,960,962
Depreciable, net 47,788,475
Total capital assets
Revenues reported as deferred inflows i n the governmental funds do not provide current financial resources but are recognized in the statement of activities. 1,172,467 Noncurrent liabilities are not due and payable in the current period and therefore are not reported in governmental funds. Those noncurrent liabilities consist of:
Certificates of participation (10,853,795)
Compensated absences (494,550)
SBITA liabilities (383,717)
Accrued interest payable on long-term liabilities do not require the use of current financial resources and therefore are not reported in the governmental funds. (68,603)
Net Position of Governmental Activities 130,994,848$
City of Jurupa Valley
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2023
Amounts reported for governmental activities in the statement of net position are different See accompanying Notes to Basic Financial Statements.
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27 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2023
REVENUES:
Taxes 47,848,690 $ - $ - $ -$ Licenses and permits 2,298,543 - - - Intergovernmental 514,827 5,021,511 3,463,400 808,610 Charges for services 4,685,589 - - - Developer impact fees - - - - Fines and forfeitures 726,304 - - - Developer contributions 5,993,163 - - - Assessment revenue - - - - Investment income (loss) 1,332,002 71,208 88,342 - Other revenue 17,453 - - - Total revenues 63,416,571 5,092,719 3,551,742 808,610 EXPENDITURES:
Current:
General government 6,227,202 397,166 - - Community development 5,684,752 - - - Public works 5,748,375 4,365,745 1,167,505 808,610 Public safety 32,984,456 - - - Capital outlay 49,296 - - 355,378 Debt service:
Principal retirement 140,000 - 855,000 - Interest and fiscal charges 194,832 - 205,000 -
Total expenditures 51,028,913 4,762,911 2,227,505 1,163,988
REVENUES OVER (UNDER)
EXPENDITURES 12,387,658 329,808 1,324,237 (355,378) OTHER FINANCING SOURCES (USES):
Transfers in 1,572,553 - - - Transfers out (1,695,476) - (58,168) - Proceeds from long-term debt 49,296 - - 355,378 Total other financing sources (uses) (73,627) - (58,168) 355,378 Net change in fund balances 12,314,031 329,808 1,266,069 - FUND BALANCES:
Beginning of year 33,706,526 4,026,134 4,337,092 - End of year 46,020,557$ 4,355,942$ 5,603,161$ -$ General Fund Gas Tax Measure A ARPA
Special Revenue Funds
See accompanying Notes to Basic Financial Statements.
28 Nonmajor Total
Governmental Governmental
Funds Funds
-$ - $ 47,848,690$ - - 2,298,543 - 1,212,886 11,021,234 - - 4,685,589 2,445,890 4,518 2,450,408
- - 726,304 - - 5,993,163 - 2,747,763 2,747,763 389,176 174,608 2,055,336
- 62,463 79,916
2,835,066 4,202,238 79,906,946
- 24,905 6,649,273 - 2,553,534 8,238,286 - 1,099,385 13,189,620 - - 32,984,456 - - 404,674 - - 995,000 - - 399,832 - 3,677,824 62,861,141 2,835,066 524,414 17,045,805
- 317,741 1,890,294 (829,959) (684,426) (3,268,029)
- - 404,674 (829,959) (366,685) (973,061)
2,005,107 157,729 16,072,744
19,343,689 8,387,424 69,800,865
21,348,796$ 8,545,153$ 85,873,609$
Capital Project
Funds
Developer
Impact Fees
29 City of Jurupa Valley
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities For the year ended June 30, 2023
Net Change in Fund Balances - Total Governmental Funds 16,072,744$ Depreciation expense o n capital assets was reported i n the Government-Wide Statement of Activities, but did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the governmental funds, net of the amount related to internal service funds. 1,588,128
Accrued compensated leave pa
yments were reported as expenditures in the governmental funds, however expense is recognized in the Government-Wide Statement of Activities based on earned leave accruals. (146,795)
Bond proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Repayment of principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. Also, governmental funds report the effect of premiums when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities Certificates of participation - repa
yment and amortization of premium 995,000
SBITA liabilities repayment 49,052
Proceeds from SBITA liabilities (404,674)
Interest payments are recorded as expenditures in the governmental funds, however interest expense is recognized as expenses are incurred on the Government-Wide Statement of Activities 118,109 Unavailable revenues recorded in the fund financial statements resulting from activities in which revenues were earned but were not available are reclassified as revenues in the Government- Wide Financial Statements. 923,784
Change in Net Position of Governmental Activities 19,195,348$ Amounts reported for governmental activities in the Government-Wide Statement of Activities were different because:
See accompanying Notes to Basic Financial Statements.
30 City of Jurupa Valley
Statement of Net Position
Proprietary Funds
June 30, 2023
Governmental
Activities -
Internal Service
Funds
ASSETS
Current Assets:
Cash and investments 103,226 $
Cash and investments - restricted 1,426
Prepaid expense 63,637
Total assets 168,289
LIABILITIES
Current liabilities:
Accounts payable 26,707
Accrued liabilities 140,156
Due to other funds 1,426
Total liabilities 168,289
NET POSITION
Unrestricted -
Total net position -$
See accompanying Notes to Basic Financial Statements.
31 City of Jurupa Valley
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the year ended June 30, 2023
Governmental
Activities -
Internal Service
Funds
OPERATING EXPENSES:
Contractual expenses 1,377,735$
Operating loss (1,377,735)
TRANSFERS:
Transfers in 1,377,735
Change in net position -
NET POSITION:
Beginning of year -
End of year -$
See accompanying Notes to Basic Financial Statements.
32 City of Jurupa Valley
Combining Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2023
Governmental
Activities -
Internal Service
Funds
OPERATING ACTIVITIES:
Cash Payments to suppliers for goods and services (1,270,840)$ Net cash Used for Operating Activities (1,270,840)
FINANCING ACTIVITIES:
Cash received from other funds 1,377,735
Interfund loans (2,243)
Net cash provided by noncapital financing activities 1,375,492 Net Increase in Cash and Cash Equivalents 104,652
CASH AND INVESTMENTS - Beginning of year -
CASH AND INVESTMENTS - End of year 104,652$
RECONCILIATION OF OPERATING LOSS TO NET
CASH USED FOR OPERATING ACTIVITIES:
Operating income (loss) (1,377,735)$
Adjustments to reconcile operating income (loss) to
net cash used for operating activities:
(Increase) in prepaid expense (46,510)
(decrease) in accounts payable 13,249
(decrease) in accrued liabilities 140,156
Total adjustments 106,895
Net cash used for operating activities (1,270,840)$
See accompanying Notes to Basic Financial Statements.
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34 NOTES TO BASIC
FINANCIAL STATEMENTS
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36 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the City of Jurupa Valley (the City) conform to generally accepted accounting principles as applicable to governments. The Gove rnmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.
A. Reporting Entity
The City was incorporated July 1, 2011, under the ge neral laws of the State of California. The City operates under the Council-Manager form of governme nt. The City provides the following services as authorized by its general laws: public safety, public works, community development and general administrative services. The City has no component units for which it is financially accountable.
B. Basis of Presentation, Measurement Focus and Financial Statement Presentation The basic financial statements of the City are composed of the following:
Government-wide financial statements
Fund financial statements
Notes to the basic financial statements
Government-wide financial statements display information about the reporting government as a whole, except for fiduciary activities. These statements incl ude a single column for the governmental activities of the primary government. The City has no business-type or fiduciary activities. Eliminations have been made in the Statement of Activities so that certai n allocated expenses are recorded only once (by the function to which they were allocated).
Government-wide financial statements are presente d using the economic resources measurement focus and the accrual basis of accounting. Under the economic resources measurement focus, all (both current and long-term) economic resources and obligations of the reporting government are reported in the government-wide financial statements. Basis of accoun ting refers to when revenues and expenses are recognized in the accounts and reported in th e financial statements. Under the accrual basis of accounting, revenues, expenses, gains, losses, a ssets, and liabilities resu lting from exchange and exchange-like transactions are recognized when the exchange takes place.
Program revenues include charges for services, sp ecial assessments, and payments made by parties outside of the reporting government’s citizenry if t hat money is restricted to a particular program.
Program revenues are netted with program expenses in the Statement of Activities, to present the net cost of each program.
Amounts paid to acquire capital assets are capita lized as assets in the government-wide financial statements, rather than reported as an expenditure. Proceeds of long-term debt are recorded as a liability in the government-wide financial statements, rather than as another financing source. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.
37 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED B. Basis of Presentation, Measurement Focus and Financial Statement Presentation, Continued Fund Financial Statements
The underlying accounting system of the City is org anized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, deferred inflows of resources, fund balances, revenues and expenditur es or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
Fund financial statements for the primary govern ment’s governmental, and proprietary funds are presented after the government-wide financial statem ents. These statements display information about major funds individually and non-major funds in th e aggregate for governmental funds. Proprietary statements include financial information for proprietar y funds. Proprietary funds of the City represent operating revenues and expenses from providing services and producing and delivering goods in connection with a proprietary fund principal ongoing operation.
Governmental Funds
In the fund financial statements, governmental funds are presented using the modified-accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Measurable means that the amounts can be estimated, or otherwise determined. Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period. The City uses an availability period of 90 days except for property taxes, which is 60 days.
Sales taxes, property taxes (including those in lieu of motor vehicle license fee), franchise taxes, gas taxes, transient occupancy taxes, grants and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period to the extent normally collected within the availability period. Other revenue items are considered to be measurable and available where cash is received by the government.
Revenue recognition is subject to the measurable and availability criteria for the governmental funds in the fund financial statements. Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided). Locally imposed derived tax revenues are recognized as revenues in the period in which the underlying exchange transaction upon which they are based takes place. Imposed non-exchange transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first.
Government-mandated and voluntary nonexchange transactions are recognized as revenues when all applicable eligibility requirements have been met.
38 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED B. Basis of Presentation, Measurement Focus and Financial Statement Presentation, Continued In the fund financial statements, governmental funds are presented using the current financial resources measurement focus. This means that only current assets and current liabilities are generally included on their balance sheets. The reported fund balance (net current assets) is considered to be a measure of “available spendable resources.” Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.
Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.
Because of their spending measurement focus, expe nditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as government al fund type expenditures or fund liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources rather than as a fund liabi lity. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.
Proprietary Funds
The City’s internal service funds are reported as proprietary funds. In the fund financial statements, the proprietary funds are presented using the accrual ba sis of accounting. Revenues are recognized when they are earned, and expenses are recognized when the related goods or services are delivered. In the fund financial statements, proprietary funds are pr esented using the economic resources measurement focus. This means that all assets an d all liabilities (whether current or noncurrent) associated with their activity are included on their stat ements. Proprietary fund type oper ating statements present increases (revenues) and decreases (expenses) in total net position.
Proprietary fund operating revenues , such as charges for services, re sult 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. Non-operating revenues, such as subsidies, taxes, and investment earnings result from non-exchange trans actions or ancillary activities. Amounts paid to acquire capital assets are capitalized as assets in the proprietary fund financial statements, rather than reported as an expense. Proceeds of long-term debt are recorded as a liability in the proprietary fund financial statements, rather than as another financ ing source. Amounts paid to reduce long-term indebtedness of the proprietary fund are reported as a reduction of the related liability, rather than as an expense.
C. Fund Classifications
The City reports the following major governmental funds:
General Fund - The General Fund is the general operating fund of the City. It is used to account for all 39 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED C. Fund Classifications, Continued
Gas Tax Special Revenue Fund – This fund accounts for revenue received for gasoline taxes under Sections 2105, 2106, 2107, 2107.5, and 2032(h)(2) of the Street and Highway Code to be used solely for transportation related purposes. Additionally, th is fund accounts for Road Maintenance and Rehabilitation Account (RMRA) funds which are made available for the Local Streets and Roads Funding Program, and shall be prioritized for expenditure on basic road maintenance and rehabilitation projects, and on critical safety projects. The fund has been elected as a major fund by the City.
Measure A Special Revenue Fund – This fund accounts for revenue received from the County of Riverside from a special ½% sales tax to be used for street maintenance and improvements only. In addition, this fund accounts for the related prin cipal and interest payments for the 2016 COP’s. The fund has been elected as a major fund by the City.
ARPA Special Revenue Fund – This fund accounts for revenue received from U.S Department of Treasury from the local allocation for th e American Rescue Plan Act to provide relief funds that have been negatively impacted from the coronavirus pandemic.
Developer Impact Fees Capital Project Fund – This fund accounts for the receipt of fees for development related activities such as infrastructure and public facilities.
The City’s fund structure also includes the following fund types:
Non-Major Special Revenue Funds – These funds account for the proceeds of specific revenue sources that are legally restricted or committed to expenditures for specified purposes.
Non-Major Capital Project Funds – These funds account for financial resources used for the acquisition or construction of major capital facilities.
Internal Service Funds – These funds account for self-funded insurance and information services activities.
D. Cash and Investments
Investments are reported in the accompanying statement of net position at fair value. Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year.
Investment income includes intere st earnings and changes in fair value. The City pools cash and investments of all funds. Each fund’s share in th is pool is displayed in the accompanying financial statements as cash and investments. Investment income earned by the pooled investments is allocated to the various funds based on each fund’s average cash and investment balance, except for investment income associated with funds not legally required to receive pooled investment income which has been assigned to and recorded as revenue of the General Fund, as provided by California Government Code Section 53647. For purposes of the statement of cash flows of the proprietary fund types, cash and cash equivalents include all investments, as the City operates an internal cash pool that maintains the general characteristics of a demand deposit account.
40 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED E. Capital Assets
Capital assets (including infrastructure) are recorded at historical cost where historical records are available and at an estimated historical cost where no historical records exist. Contributed capital assets are valued at their acquisition value at the date of the contribution. Generally, capital asset purchases in excess of $5,000 are capitalized if they have an expected useful life of three years or more (one year for furniture and equipment, and five years for infrastructure). Right to use leased assets in excess of $50,000 are capitalized. Capital assets include public domain general capital assets (infrastructure) consisting of certain improvements including roads, streets, sidewalks, medians, and storm drains.
Capital assets used in operations are depreciated over their estimated useful lives. The City uses the straight-line method in the government-wide financial statements. Depreciation is charged as an expense against operations and accumulated depreciation is reported on the statement of net position. The range of lives used for depreciation purposes for each capital-asset class are as follows:
F. Lease Receivable
Lease receivables are recorded by the City as the pres ent value of future lease payments expected to be received from the lessee during the lease term, re duced by any provision for estimated uncollectible amounts. Lease receivables are subsequently reduced over the life of the lease as cash is received in the applicable reporting period. The present value of future lease payments to be received are discounted based on the interest rate the City charges the lessee.
G. Fair Value Measurements
Certain assets and liabilities are required to be reported at fair value. The fair value framework provides a hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjust ed quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of fair value hierarchy are as follows:
Level 1 - Inputs to the valuation methodology are unad justed quoted prices for identical assets or liabilities in active markets.
Level 2 - Inputs other than quoted prices included with in Level 1 that are observable for the asset or liability, either directly or indire ctly and fair value is determined through the use of models or other valuation methodologies including:
Capital Asset Class Useful Lives
Infrastructure 5-30 years
Buildings and improvements 10-30 years
Leasehold improvements 5-10 years
Land improvements 15 years
Furniture 5 years
Vehicles 7 years
Equipment 3 years
41 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED G. Fair Value Measurements, Continued
Quoted prices for similar assets or liabilities in active markets; Quoted prices for identical or similar assets or liabilities in markets that are inactive; inputs other than quoted prices that are observable for the asset or liability; Inputs that are derived principally from or corroborated by observable market data by correlation or other means.
Level 3 - Inputs to the valuation methodology are un observable and significant to the fair value measurement. These unobservable inputs reflect the City’s own assumptions about the inputs market participants would use in pricing the asset or lia bility (including assumpti ons about risk). These unobservable inputs are developed based on the best information available in the circumstances and may include the City’s own data.
H. Property Taxes
Under California law, property taxes are assessed and collected by the counties up to 1% of assessed value, plus other increases approved by the voters. The property taxes go into a pool and are then allocated to the cities based on complex formulas and distributed by the County of Riverside.
Accordingly, the City accrues only those taxes that are received within 60 days after year-end. Property taxes are attached as a lien on property as of January 1. Taxes are levied on July 1 and are payable in two installments on December 10 and April 10.
I. Fund Equity
Fund balances are reported in the fund statements in the following classifications:
Nonspendable – Items that cannot be spent because they are either not spendable in form (such as prepaid or inventory) or items that are legally or contractually required to be maintained intact (such as endowments).
As of June 30, 2023, the city had prepaid expense of $9,586 in nonspendable fund balances.
Restricted - Items subject to externally enforceable legal restrictions. This includes externally imposed restrictions by creditors, such as through debt covenants, grantors, contributors, laws or regulations of other governments, as well as restrictions imposed by law through constitutional provisions or enabling legislation.
Committed - Items which are constrained by limitations that the government imposes upon itself at its highest level of decision-making. To be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest level action to remove or change the constraint.
The City Council establishes (and modifies or re scinds) fund balance commitments by passage of a resolution. As of June 30, 2023, the City did not have committed fund balances. 42 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED I. Fund Equity, Continued
Assigned - Amounts that are designated or expressed by the City Council but does not require a formal action like a resolution. The City Council may delegate the authority, but such delegation of authority has not yet been granted to persons or bodies other than City Council. As of June 30, 2023, the City did not have assigned fund balances.
Unassigned - The excess remaining amounts in the General Fund and the residual deficit of all other governmental funds, which have not been restricted, committed, or assigned to specific purposes.
It is the City’s policy that restricted resources will be applied first, followed by (in order of application) committed, assigned, and unassigned resources, in the absence of a formal policy adopted by the Council.
On April 1, 2021, the City Council also adopted a re serve policy to set aside funds into two designated reserves to address unforeseen emergencies or di sasters and significant changes in the economic environment. These include the Catastrophic Reserve and Budget Stabilization Reserve.
The City commits to maintaining these reserves at a minimum of 25% of General Fund annual operating expenditures (minus one-time expenditures), di vided between the Catastrophic Reserve (15%) and Budget Stabilization Reserve (10%). The Reserve Policy is reviewed by the City Council as part of the annual operating budget review and adoption process.
Key General Fund Designated Reserves
Catastrophic Reserve - Funds reserved under this category shall be used to mitigate costs associated with unforeseen emergencies, including natural disaster s or catastrophic events. Should unforeseen and unavoidable events occur that require the expenditure of City resources beyond those provided for in the annual budget, the City Manager or designee s hall have authority to approve Catastrophic Reserve appropriations. The City Manager or designee shall then present to the City Council a budget amendment confirming the nature of the emergency and authorizing the appropriation of reserve funds.
Budget Stabilization Reserve - Funds reserved under this category s hall be used to mitigate, should they occur, annual budget revenue shortfalls (actual revenues less than projected revenues) due to changes in the economic environment and/or one-time expenditures that will result in future efficiencies and/or budgetary savings.
Replenishment of reserved Fund Balance
In keeping with the principles discussed in this Reserve Policy, when either fund is used, the City Council will develop a 1 to 5 year reserve replenishment plan to meet the minimum threshold of 25% of General Fund ongoing operating expenditures, excluding one-time expenditures. 43 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED I. Fund Equity, Continued
Excess Fund Balance
At the end of each fiscal year, the Finance Department reports on the audited year-end budgetary fiscal results. Should actual General Fund revenues ex ceed expenditures and encumbrances, a year-end operating surplus shall be reported. Any year-end surplus that results in the General Fund's fund balance exceeding the level required by the Reserve Policy s hall be available for allocation for the following, subject to Council approval:
Offset projected future deficits
Anticipated intergovernmental fiscal impacts
One-time funding, non-recurring needs
Upon funding of the above, any remaining surplu s balances shall be divi ded equally between the Catastrophic Reserve and the Budget Stabilization Reserve.
J. Net Position
In the governmental-wide financial statements and proprietary fund financial statements, net position is classified as follows:
Net Investment in Capital Assets - This amount consists of capital a ssets net of accumulated depreciation and reduced by outstanding debt that is attributed to the acquisition, construction, or improvement of the assets, and related restricted investments.
Restricted Net Position - This amount is restricted by external creditors, grantors, contributors, or laws or regulations of other governments. As of June 30, 2023, $40,828,399 of net position is restricted by enabling legislation.
Unrestricted Net Position - This amount is all net position that do not meet the definition of “net investment in capital assets” or “restricted net position.”
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted – net position and unrestricted – net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted – net position to have been depleted before unrestricted – net position is applied.
K. Deferred Outflows and Deferred Inflows of Resources
When applicable, the statement of net position and balance sheet w ill report a separate section for deferred outflows of resources. Deferred outflows of resources represent outflows of resources (consumption of net assets) that apply to future periods and therefore, are not recognized as an expense or expenditure until that time.
44 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED K. Deferred Outflows and Deferred Inflows of Resources, Continued When applicable, the statement of net position and the balance sheet will report a separate section for deferred inflows of resources. Deferred inflows of re sources represent an acquis ition of net assets that applies to a future period. The City has two items that qualifies for reportin g in this category. The governmental funds report unavailable revenues fo r certain revenue sources not received during the availability period. The other item is deferred inflows related to leases where the City is the lessor and is reported in the governmental funds balance sheet and statement of net position. The deferred inflows of resources related to leases are reco gnized as an inflow of resources (revenue) on the straight-line basis over the term of the lease.
L. Compensated Absences
It is the City’s policy to permit employees to a ccumulate earned but unused vacation (compensated absences). For governmental activities, this accumula tion is recorded as an expense and liability in the fiscal year earned. For the governmental funds, th e amount of accumulated unpaid vacation, which is payable from available resources, is recorded as liability of the fund when it has matured (i.e., when due and payable).
M. Use of Estimates
The preparation of basic financial statements in co nformity 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense/expenditures during the reporting period. Actual results could differ from those estimates.
N. New Governmental Accounting Standards Board (GASB) Statement Pronouncements Adopted in the Current Year
GASB Statement 91, Conduit Debt Obligations – The objective of this statement is to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosure s. The requirements of this Statement did not apply to the City for the current fiscal year.
GASB Statement 94, Public-Private and Public-P ublic Partnerships and Availability Payment Arrangements – The objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-publi c partnership arrangements (PPPs). As used in this Statement, a PPP is an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancia l asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction.
The requirements of this Statement did not apply to the City for the current fiscal year. 45 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED N. New Governmental Accounting Standards Board (GASB) Statement Pronouncements, Continued GASB Statement No. 96, Subscription-Based Information Technology Arrangements – The objective of this statement is to provide guidance on the accounting and financial reporting for subscription-based information technology arr angements (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 crit eria for outlays other than su bscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. The City recognized intangible assets and SBITA liabilities as part of implementation of this statement.
Future GASB Pronouncements
The City is currently evaluating the potential impa ct of the following issued, but not yet effective accounting statements:
GASB Statement No. 100, Accounting Changes and Error Corrections-an Amendment of GASB Statement No. 62 – The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting chan ges and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The requirements of this Statement are effective for the City’s year ending June 30, 2024.
GASB Statement No. 101, Compensated Absences – The primary objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. The requirements of this Statement are effective for the City’s year ending June 30, 2025.
2. 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:
Statement of Net Position:
Cash and investments 129,202,707 $
Cash and investments - restricted 285,864
Total Cash and Investments 129,488,571 $
Cash on hand 934$
Deposits with financial institutions 10,307,338
Local Agency Investment Funds (LAIF) 68,272,957
Money Market Funds - Taxable 5,084,034
U.S. Treasury Bills 4,423,052
U.S. Treasury Notes 41,114,392
Restricted - money market funds 285,864
Total cash and investments 129,488,571$
46 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
2. CASH AND INVESTMENTS, CONTINUED
Investments Authorized by the California Government Code and the City’s Investment Policy The following table identifies the investment types that are authorized for the City by the California Government Code or the City’s Investment Policy, wher e more restrictive. The table also identifies certain provisions of the California Government Code or the Ci ty’s Investment Policy, where more restrictive, that address interest rate risk and concentration of cred it risk. For bond proceeds or restricted cash and investments, the trustee holds money market mutual funds in accordance with the provision of the debt agreements of the City, rather than the general provisions of California Government Code or the City’s Investment Policy.
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely a ffect 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. Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
Investment Types
Authorized by State Law
**Maximum
Maturity
Maximum
Percentage
of Portfolio
Maximum
Investment
In One Issuer
U.S. Treasury 5 years 10% None
U.S. Agency Securities 5 years 50% 50%
Medium-Term Notes 5 years 30% None
Bankers' Acceptances 180 days 40% 30%
Commercial Paper 270 days 15% 10%
Asset Backed Securities 5 years 20% None
Certificates of Deposit 5 years 30% None
Money Market Funds 5 years 20% 10%
Local Agency Investment Fund None 75,000,000 $ None
Supranationals Securities 5 years 30% 10%
**No more that 1/3 in excess of 2 years to maturity
Investment Type Totals 12 Months or Less 13 to 24 Months More than 24 Month Local agency investment fund 68,272,957$ 68,272,957 $ - $ - $ Money Market Funds -Taxable 5,084,034 5,084,034 - - U.S. Treasury Bills 4,423,052 4,423,052 - - U.S. Treasury Notes 41,114,392 16,898,713 16,208,346 8,007,333 Held by bond trustee:
Money Market Funds 285,864 285,864 - - Total 119,180,299$ 94,964,620$ 16,208,346$ 8,007,333$ Remaining Maturity
(in Months)
47 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
2. CASH AND INVESTMENTS, CONTINUED
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fu lfill 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 de bt agreements, and the Standard and Poor’s actual rating as of year-end for each investment type:
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 collate ral 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 go vernmental unit). The market 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. Of the City’s deposits with financial institutions, $12,839,435 was in excess of federal depository insurance limits. This amount is collateralized pursuant to California Government Code.
Investment Type Totals
Minimum
Legal
Rating AAA AAAm Not Rated
Local agency investment fund 68,272,957$ N/A - $ -$ 68,272,957$ Money Market Funds -Taxable 5,084,034 AAAm - 5,084,034 - U.S. Treasury Bills 4,423,052 N/A - - 4,423,052 U.S. Treasury Notes 41,114,392 N/A - - 41,114,392 Held by bond trustee:
Money Market Funds 285,864 AAA 285,864 - - Total 119,180,299$ 285,864 $ 5,084,034$ 113,810,401$ Rating as of Year End
48 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
2. CASH AND INVESTMENTS, CONTINUED
Fair Value Measurements
Fair value measurements are categori zed based on valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted pric es in active markets for identical as sets; Level 2 inputs are significant other observable inputs, including matrix pricing models; Level 3 inputs are significant unobservable inputs.
Investments in LAIF are uncategorized as deposits and withdrawals are made on the basis of $1 and not fair value. Money Market Funds – Held by bond trust ee are valued at net asset value $1 dollar per share (amortized cost) and as such are uncategorized in the fair value hierarchy. Balances as of June 30, 2023 are as follows:
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 Section 16429 under the over sight 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 an amount 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 is available for withdrawal on demand based on the accounting records maintained by LAIF, which ar e recorded on an amortized cost basis. LAIF is not registered with the Securities and Exchange Commission and is not rated.
3. INTERFUND TRANSACTIONS
Interfund transfers for the year ended June 30, 2023, are as follows:
Interfund transfers from the General fund to the non-major governmental funds of $317,741 was for costs not covered by fund revenues. Transfers from General fund to Internal Service funds of $1,377,735 were to cover costs for risk management and information technology across City departments for the fiscal year.
Fair V alue
Investments by fair value hierarchy
Money Market Funds -Taxable 5,084,034$ -$ 5,084,034$ - $ U.S. Treasury Bills 4,423,052 - 4,423,052 - U.S. Treasury Notes 41,114,392 - 41,114,392 - Total investments by fair value hierarchy 50,621,478 -$ 50,621,478$ - $ Investments not subject to fair value hierarchy
Local Agency Investment Fund 68,272,957
Held by bond trustee:
Money Market Funds 285,864
Total investments not subject to fair value hierarchy 68,558,821 Total investments measured at fair value 119,180,299 $
Quoted Prices
in A ctive
Markets for
Identical Assets
(Level 1)
Signif icant
Other
Observable
Inputs
(Level 2)
Signif icant
Unobservab
le Inputs
(Level 3)
General Fund Measure A
Developer
Impact Fees
Non-Major
Governmental
Funds Total
Transfers In
General Fund -$ 58,168$ 829,959 $ 684,426$ 1,572,553$ Non-major governmental funds 317,741 - - - 317,741 Internal Service Funds 1,377,735 - - - 1,377,735 Total 1,695,476$ 58,168 $ 829,959 $ 684,426$ 3,268,029$ Transfers out
49 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
3. INTERFUND TRANSACTIONS, CONTINUED
The interfund transfer from Measure A to the General fund of $58,168 were to cover administrative expenses.
The interfund transfer from the Developer Impact F ees fund of $829,959 to the General fund, were to reimburse the General fund for contributions to various capital projects.
The interfund transfers from non-major governmental funds to the General fund totaled $684,426. Of this amount, $252,957 were to reimburse the General Fund for expenditures related to the Jurupa Valley Operations Center (JVOC) building from the 2021 Building Acquisition Project COPs fund. The remaining amounts were for costs covered by grants for safety in the amount of $270,853, costs covered by Roads and Bridge Benefit District Fund for $9,234 and administrative expense recognition for Landscape and Lighting Maintenance District Fund and Community Facilities District Fund of $78,314 and $73,068, respectively.
Due From/Due to Other Funds
The composition of interfund balances at June 30, 2023 are as follows:
Due From
Other Funds
Due to Other Funds General
Non-Major governmental funds 555,335$
Internal service fund 1,426
Total 556,761$
50 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
4. CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2023, was as follows:
Governmental Activities
Beginning
Balance
July 01, 2022
(as restated) Additions Transfer
Ending
Balance
June 30, 2023
Capital assets not being depreciated
Land 2,397,510$ - $ -$ 2,397,510$ Construction in progress 5,411,483 4,827,507 (4,675,538) 5,563,452 Total capital assets not
being depreciated 7,808,993 4,827,507 (4,675,538) 7,960,962 Capital assets being depreciated/amortized
Infrastructure 67,467,327 - 4,675,538 72,142,865 Buildings and improvements 9,813,885 8,698 - 9,822,583 Leasehold improvements 506,187 - - 506,187 Furniture and equipment 354,000 270,587 - 624,587 Land improvements 59,363 - - 59,363 Vehicles 798,911 361,793 - 1,160,704 Subscription based I.T. agreeemnts 201,332 404,674 - 606,006 Total capital assets
being depreciated/amortized 79,201,005 1,045,752 4,675,538 84,922,295 Less accumulated depreciation/amortization for
Infrastructure (31,207,120) (3,735,389) - (34,942,509) Buildings and improvements (561,579) (343,039) - (904,618) Leasehold improvements (188,325) (25,310) - (213,635) Furniture and equipment (155,049) (48,612) - (203,661) Land improvements (21,861) (3,958) - (25,819) Vehicles (541,515) (128,827) - (670,342) Subscription based I.T. agreeemnts - (173,237) - (173,237) Total accumulated
depreciation (32,675,449) (4,458,372) - (37,133,821) Total capital assets being
depreciated/amortized, net 46,525,556 (3,412,619) 4,675,538 47,788,475 Total capital assets net
of accumulated
depreciation/amortization 54,334,549$ 1,414,888$ - $ 55,749,437$ 51 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
4. CAPITAL ASSETS, CONTINUED
Depreciation and amortization expense in the am ount of $4,458,372 was charged to the following governmental activities:
Construction Commitments
The City had active construction pr ojects as of June 30, 2023. The fo llowing table identifies the largest remaining commitments on projects as of June 30, 2023:
5. RISK MANAGEMENT
The City is a member of the Public Entity Risk Management Authority (“PERMA”), a joint powers insurance authority formed under Section 990 of the California Government Code for the purpose of jointly funding programs of insurance coverage for its members. PERM A is comprised of thirty participating agencies, twenty cities, four transit agencies and six special dist ricts. The City participates in the liability, property, auto physical damage, crime, cyber liability, and deadly weapon response insurance programs of PERMA.
The liability program provides coverage up to $50 million per occurrence for personal injury, bodily injury, property damage and public officials’ errors and omissions. The City has selected a $0 self-insured retention for this coverage and part icipates in risk sharing pools for losse s up to $1 million, followed by PERMA’s membership in the CSAC Excess Insurance Authority (“EIA”) for $49 million of excess liability coverage. The property insurance program is group purchased under a master property insurance policy with accumulated values from all participants effecting lower rates and broader coverage for members. The program covers real property, business personal property, inland mariner coverage for special mobile equipment and business interruption. Commercial property coverage is written on a replacement cost basis and all risk, eliminating the traditional commercial “named peril” policy. Property coverage is limited to $50 million ($2.5 million for flood), with deductibles of $10,000 per occurrence except $100,000 for flood and 24 hour service interruption.
Governmental Activities
General Government 336,353 $
Community Development 131,077
Public Works 3,990,942
Total 4,458,372$
Contract Amount Remaining
Van Buren Blvd. Pvmt Rehab Ph. 3 21111 2,424,360$ 2,424,360 $ 2022-23 CDBG - Old Mira Loma Pavement RehabilitaƟon Ph 222103 2,432,850 2,432,850 Sunnyslope Area SR2S Gap Closure19107 2,246,197 1,576,154 Citywide Guardrail Replacement 19112 662,094 660,639 Market St. Widening/ Santa Ana 19108 243,683 92,297 Pacific Avenue Pedestiran and Bicycle Improvements 19106 171,835 36,168 22-23 Citywide Pavement Rehab 22102 2,078,483 1,626,593 Total 10,259,502$ 8,849,061$
52 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
5. RISK MANAGEMENT, CONTINUED
The auto physical damage insurance program is also group purchased under a master insurance policy with accumulated values from all participants effecting lower rates for members. Auto physical damage coverage is provided up to $100 million, with self-insured retention limits of $5,000 for all vehicles. The crime insurance program provides public employee dishonesty, forgery or alteration, and computer fraud coverage under a master insurance policy up to $3 million, with a $2,500 deductible per occurrence. For cyber liability, the City is covered up to $2 million, with a $5,000 deductible per claim. For deadly weapon response program liability, the City is covered up to $500,000, with a $10,000 deductible per each event. The City is insured with the State Compensation Insurance Fund for workers’ compensation claims. There is no deductible requirement for this coverage. During the past three fiscal years, none of the above programs of protection have experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2022-2023. The amount of insurance pr emiums paid in 2022-2023 was $365,263.
6. CONTINGENCIES
Various claims and suits have been file d against the City in the normal course of business. Although the outcome of these matters is not presently determinable in the opinion of legal counsel, the resolutions of these matters will not have a material adverse effect on the financial condition of the City.
7. REVENUE NEUTRALITY PAYMENT COMMITMENTS
As part of the formation of the City, the County of Riverside (“County”) and City entered into a revenue neutrality agreement to be paid to the County annually . Upon reaching property and sales taxes of at least $19,030,000 the City is required to pay a percentage of such property and sales taxes to the County at escalating rates in accordance with the terms of the agreement.
During the fiscal year-ended June 30, 2015, the Governor signed SB 107 to provide a one-time funding to the County in exchange for the County retiring appr oximately $21 million in first year service cost reimbursements, deferred revenue neutrality payments and deferred sher iff payments, which included a portion of the amounts above. Under the Revenue Neutrality Agreement, the City shall continue to pay the County each year a portion of its tax revenues as follows:
Per section 3.1.9 of the agreement, the City shall pay the County the total annual amount owed no later than 60 days following the end of the City’s fiscal year. At June 30, 2023, $7,947,114 is recorded as the estimated amounts due for FY 2022-23 under the agreement and is reported as part of the due to other governments balance on the financial statements.
Property and Sales
Taxes in excess of Percentage
15,840,000$ 16% of total
16,880,000 21% of total
17,940,000 22% of total
19,030,000 24% of total
53 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
8. LONG TERM LIABILITIES
The following is a summary of long-term liabilities of the City for the year ended June 30, 2023:
Certificates of Participation Series 2016
In October 2016, pursuant to an Installment Sales Agreement (Agreement) between the City and the California Municipal Finance Authority (Authority) for the Local Measure A Sales Tax Revenue (Installment Sale) Certificate of Participation, Series 2016 (Jurupa Valley Pavement Rehabilitation Project), the Authority issued $8,165,000 of Certificates of Participation Seri es 2016, the proceeds of which were used to (i) finance the design, acquisition, and construction of certai n local roadway improvements and street resurfacing projects within the jurisdiction of the City, (ii) fund a reserve fund for the Certificates, and (iii) pay the costs incurred in connection with the execution, sale, and delivery of the Certificates.
Measure A revenues are pledged as the sole source of repayment and totaled $3,463,400 for the year ended June 30, 2023. Payments remitted by the City to the Authority will in turn be remitted to owners of the Certificates of Participation, with principal amounts due annually each June 1, commencing June 1, 2017. The Certificates bear interest rates of 2 percent to 5 percent, and interest is payable semi-annually on December 1 and June 1, beginning on December 1, 2016.
The Certificates maturing on June 1, 2027 are subject to optional prepayment prior to maturity after June 1, 2026.
The Certificates are subject to mandatory redemption prior to maturity, in whole or in part, on any date, from amounts received upon the acceleration of installment sale payments up on the occurrence of any event of default under the 2016 Agreement, at a prepayment price equal to the principal amou nt to be prepaid, plus accrued interest to the date fixed for prepayment, without premium.
Beginning
Balance
July 01, 2022
(as restated) Additions Deletions
Ending
Balance
June 30, 2023
Due within
one year
Certificates of participation
Series 2016 4,625,000 $ - $ (855,000)$ 3,770,000$ 885,000 $ Series 2021 6,765,000 - (140,000) 6,625,000 145,000 Plus deferred amount
for issuance of premium 572,110 - (113,315) 458,795 - Total certificates
of participation 11,962,110 - (1,108,315) 10,853,795 1,030,000 Compensated absences 347,755 190,937 (44,142) 494,550 461,693 Subscription based I.T. agreeements 201,332 404,674 (222,289) 383,717 232,840 Total 12,511,197$ 595,611 $ (1,374,746)$ 11,732,062 $ 1,724,533$ 54 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
8. LONG TERM LIABILITIES, CONTINUED
The annual debt service requirements on these bonds are as follows:
The City is required to maintain a Reserve Fund in the amount equal to the least of: 10% of the initial stated principal amount of the Certificates of Participation, Series 2016, 125% of the average annual installment sales payments, or the maximum annual debt service. The City has satisfied the reserve requirement through purchase of a surety bond, as allowed by the debt agreement.
Certificates of Participation Series 2021 Building Acquisition Project In June 2021, pursuant to a lease-leaseback agreement (the Lease) between the City and the Public Property Financing Corporation of California (the Corporation) for the Eddie Dee Smith Senior Center and Jurupa Valley City Hall buildings, the Corporation issued $6,93 5,000 of Certificates of Participation (2021 Building Acquisition Project), the proceeds of which were used to (a) finance part of the cost of purchasing and renovating an existing building (Fleet Services Building on Riverview Drive) from the County of Riverside to be used by the City as the City’s first corporatio n yard and operations facility for the Public Works Department, and (b) pay delivery costs incurred in conne ction with the execution, delivery and sale of the Certificates. The building purchase was paid with $4,000 ,000 of general fund reserves, and the balance was paid using proceeds from issuance of the Certificates. The amounts for leased assets included in capital assets are $65,000 of land and $1,350,588 in building and improvements ($1,711,127 net of accumulated depreciation of $360,539).
General fund revenues are the sole source of repayment. Payments remitted by the City to the Authority are made in accordance with the debt service repayment schedule under the Lease with principal payments due annually each March 15, commencing March 15, 2021, and corresponding interest payable semi-annually on September 15 and March 15, beginning September 15, 2021. These payments remitted to the Authority will in turn be remitted to owners of the Certificates of Participation, with principal amounts due annually each April 1, commencing on April 1, 2022. The Certificates bear interest rates of 2.25 percent to 5 percent, and interest is payable semi-annually on April 1 and October 1, beginning on October 1, 2021.
The Certificates maturing on or before April 1, 2028 are not subject to optional redemption. Certificates maturing on and after April 1, 2029, are subject to redemption prior to their respective stated maturity dates, at the option of the City, from the proceeds of optio nal prepayments of Lease Payments made by the City pursuant to the Lease Agreement, in whole or in part, on any date on after April 1, 2028, at a redemption price equal to the principal amount to be redeemed, to gether with accrued intere st to the date fixed for redemption, together with the premium set forth below, from the proceeds of the optional prepayment of Lease Payments made by the City pursuant to the Lease.
Year Ending June 30, Principal Interest
2024 885,000 $ 170,800 $
2025 915,000 144,250
2026 960,000 98,500
2027 1,010,000 50,500
Total 3,770,000 $ 464,050 $
55 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
8. LONG TERM LIABILITIES, CONTINUED
Redemption Period Redemption Premium:
The Certificates are subject to mandatory redemption prior to maturity, in whole or in part, from the principal components of scheduled Lease Payments required to be paid by the City pursuant to the Lease Agreement with respect to each such redemption date (subject to abatement, as set forth in the Lease Agreement), at a redemption price equal to the principal amount thereof to be redeemed, together with accrued interest to the date fixed for redemption, without premium, for each of the periods indicated as follows:
The annual debt service requirements on these bonds, and annual lease payments to the Corporations on these certificates are as follows:
*The annual lease payments to the Corporations on these certificates are due on March 15h of each year.
April 1, 2028 through March 31, 2029 3%
April 1, 2029 through March 31, 2030 2%
April 1, 2030 through March 31, 2031 1%
April 1, 2031 and thereafter 0%
June 1,
Principal Amount
of Certificates
to be Redeemed
2040 250,000$
2041* 255,000
2042 260,000
2043* 270,000
2044 275,000
2045* 280,000
2046 290,000
2047 295,000
2048* 300,000
2049 310,000
2050 320,000
2051* 325,000
*Maturity
April 1* Principal Interest
2024 145,000 $ 188,038 $
2025 155,000 180,788
2026 160,000 173,038
2027 170,000 165,038
2028 175,000 156,538
2029-2033 995,000 673,638
2034-2038 1,150,000 519,888
2039-2043 1,280,000 386,338
2044-2048 1,440,000 227,956
2048-2051 955,000 48,125
Total 6,625,000 $ 2,719,385 $
*The annual lease payments to the Corporations
on these certificates are due on March 15h of
each year.
56 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
8. LONG TERM LIABILITIES, CONTINUED
Compensated Absences
The City’s liability for accrued and unpaid compensate d absences in the governme ntal activities totaled $494,550 at June 30, 2023. The compensated absences are liquidated through the fund(s) that the employee’s wages are allocated to including the General Fund, Gas Tax Fund, and Landscape & Lighting Maintenance District Fund.
Subscription Based Information Technology Arrangements (SBITA) At June 30, 2023, SBITA liabilities were as follows:
Granicus
Granicus arrangement is a three-year agreement, initia ted on October 6, 2022 with an annual payment of $121,311. The city has used a 2.40% for this arrangement based on similar debt during the same fiscal year.
Following the initial term, the subscr iption will renew annually if the agreement is not terminated by each renew term start date.
At June 30, 2023, the aggregate maturities of the SBITA were as follows:
NeoGov
NeoGov arrangement is a three-year agreement, in itiated on November 18, 2022 with $1,403 e-forms subscription payment for 1st year, $16,1614 payment for 2 nd year, and $33,228 payment for 3 rd year. The city has used a 2.40% for this arrangement based on similar debt during the same fiscal year. Following the initial term, the subscription will renew annually if the agreement is not terminated by each renew term start date.
June 30, 2023, the aggregate maturities of the SBITA were as follows:
Balance at
June 30, 2023
Accela 101,757$
Granicus 234,067
NeoGov 47,893
Total SBITA 383,717$
Year Ending June 30, Principal Interest
2024 115,631 $ 5,670 $
2025 118,436 2,874
Total 234,067 $ 8,544 $
Year Ending June 30, Principal Interest
2024 15,452 $ 1,162 $
2025 32,441 787
Total 47,893 $ 1,949 $
57 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
8. LONG TERM LIABILITIES, CONTINUED
Accela
Accela arrangement is a three-year agreement, initia ted on November 30, 2021 with $98,243 subscription payment for 1st year, $101,191 payment for 2 nd year, and $104,226 payment for 3 rd year. The city has used a
2.40% for this arrangement based on similar debt during the same fiscal year. Following the initial term, the subscription will renew annually if the agreement is not terminated by each renew term start date June 30, 2023, the aggregate maturities of the SBITA were as follows:
9. ACCUMULATED FUND DEFICITS
The following individual funds reported deficit fund balances as of June 30, 2023:
The City plans to eliminate the deficits in each fund with intergovernmental receivables to be collected in future periods.
Year Ending June 30, Principal Interest
2024 101,757 $ 2,469 $
Total 101,757 $ 2,469 $
Deficit
Balance
Non-Major Funds
Community Development Block Grant 32,498$
TUMF Grant 158,850
ATP Grant 783,428
58 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
10. FUND BALANCES
The following table summarizes the fund balance of the governmental funds as of June 30, 2023:
The $4.36 million restricted fund balance in the Gas Tax fund is restricted for RMRA projects only. Of the general fund unassigned balance, $14.5 million represents developer contributions collected through June 30, 2023.
11. EXCESS OF EXPENDITURES OVER APPROPRIATIONS
Expenditures for the year ended June 30, 2023, exceed appropriations in the following funds:
General Gas Tax Measure A ARPA
Developer
Impact Fees
Non-Major
Funds Totals
Nonspendable
Prepaid expense 9,586 $ - $ - $ - $ -$ - $ 9,586$ Restricted
Community
development - - - - - 7,046,394 7,046,394 Public works 4,355,942 5,603,161 - 21,348,796 2,473,535 33,781,434 Donation 571 - - - - - 571 Total Restricted 571 4,355,942 5,603,161 - 21,348,796 9,519,929 40,828,399 Unassigned
Reserve policy - catastrophic reserve 7,654,337 - - - - - 7,654,337 Reserve policy - budget stabilization reserve 5,102,891 - - - - - 5,102,891 Developer contributions 14,522,079 - - - - - 14,522,079 Other unassigned 18,731,093 - - - - (974,776) 17,756,317 Total Unassigned 46,010,400 - - - - (974,776) 45,035,624 Total fund balance 46,020,557$ 4,355,942 $ 5,603,161 $ - $ 21,348,796$ 8,545,153 $ 85,873,609 $ Major Governmental Funds
Final Budget Actual
Excess Over
Appropriations
Major Funds
General Fund
Capital Outlay -$ 49,296$ (49,296)$ Gas Tax Fund
General government 322,049 397,166 (75,117) ARPA Fund
Capital Outlay - 355,378 (355,378) Non-Major Funds
CalRecycle Grant Fund
Community development 31,508 38,648 (7,140) 59 City of Jurupa Valley
Notes to Basic Financial Statements
For the Year Ended 2023
12. LEASES
The City has accrued a receivable for three leases – Billboard, Cell Tower, and MCE. The remaining receivable for these leases was $1,586,135 for the year ended June 30, 2023. Deferred inflows related to these leases were $1,530,322 as of June 30, 2023. Interest revenue recognized on these leases was $24,565 for the year ended June 30, 2023. Principal receipts of $74,154 were recognized du ring the fiscal year. The interest rate on the leases was 1.5 %. Final receipt is expected in fiscal year 2042.
The billboard lease agreement call for payments that are partially variable and therefore were not included in lease receivable or deferred inflow of resources fo r leases. These variable payments are a result of the underlying lease measured not on a fixed rate, but rath er variable due to the underlying payments derived from 25 percent of gross advertising revenue for the Digital Display. No variable payments were received or recognized as revenue for the year ended June 30, 2023.
The future payments on these leases are as follows:
Year Ending June 30, Principal Interest
2024 82,118$ 24,473$
2025 86,806 22,909
2026 92,034 21,245
2027 97,529 19,475
2028 66,508 17,924
2029-2033 342,553 74,934
2034-2038 429,285 46,155
2039-2042 389,302 11,523
1,586,135$ 238,638 $
60 REQUIRED
SUPPLEMENTARY INFORMATION
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62 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes 45,968,374 $ 47,162,027 $ 47,848,690 $ 686,663 $ Licenses and permits 2,244,950 2,258,783 2,298,543 39,760 Intergovernmental 48,000 159,719 514,827 355,108 Charges for services 6,427,546 4,698,903 4,685,589 (13,314) Fines and forfeitures 490,000 689,558 726,304 36,746 Developer contributions - 5,701,163 5,993,163 292,000 Investment income (loss) 200,000 901,191 1,332,002 430,811 Other revenue 577,500 579,797 17,453 (562,344) Total revenues 55,956,370 62,151,141 63,416,571 1,265,430 Current:
General government 6,502,014 6,261,098 6,227,202 33,896 Community development 6,606,037 6,584,600 5,684,752 899,848 Public works 11,600,902 10,845,107 5,748,375 5,096,732 Public safety 33,595,968 34,099,152 32,984,456 1,114,696 Capital outlay - - 49,296 (49,296) Debt service:
Principal retirement 140,000 140,000 140,000 - Interest and fiscal charges 195,038 195,038 194,832 206 Total expenditures 58,639,959 58,124,995 51,028,913 7,096,082
REVENUES OVER (UNDER)
EXPENDITURES (2,683,589) 4,026,146 12,387,658 8,361,512 OTHER FINANCING SOURCES (USES):
Transfers in 928,497
788,497 1,572,553 784,056
Transfers out (1,460,245) (1,460,245) (1,695,476) (235,231) Proceeds from long-term debt - - 49,296 49,296 Total other financing sources (uses) (531,748) (671,748) (73,627) 598,121 Net change in fund balances (3,215,337)$ 3,354,398$ 12,314,031 8,959,633$ FUND BALANCES:
Beginning of year 33,706,526
End of year 46,020,557$
Budgeted Amounts
See accompanying Notes to Required Supplementary Information. 63 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Gas Tax
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 5,611,308 $ 5,611,308 $ 5,021,511 $ (589,797) $ Investment income (loss) 9,900 9,900 71,208 61,308 Total revenues 5,621,208 5,621,208 5,092,719 (528,489) Current:
General government 312,049 322,049 397,166 (75,117) Public works 8,709,817 8,861,185 4,365,745 4,495,440 Total expenditures 9,021,866 9,183,234 4,762,911 4,420,323
REVENUES OVER (UNDER)
EXPENDITURES (3,400,658) (3,562,026) 329,808 3,891,834 Net change in fund balances (3,400,658)$ (3,562,026)$ 329,808 3,891,834$ FUND BALANCES:
Beginning of year 4,026,134
End of year 4,355,942$
Budgeted Amounts
See accompanying Notes to Required Supplementary Information. 64 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure A
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 3,557,000 $ 3,557,000 $ 3,463,400 $ (93,600) $ Investment income (loss) 10,000 10,000 88,342 78,342 Total revenues 3,567,000 3,567,000 3,551,742 (15,258) Current:
Public works 5,595,223 5,596,883 1,167,505 4,429,378 Debt service:
Principal retirement 1,057,800 855,000 855,000 - Interest and fiscal charges - 205,000 205,000 - Total expenditures 6,653,023 6,656,883 2,227,505 4,429,378
REVENUES OVER (UNDER)
EXPENDITURES (3,086,023) (3,089,883) 1,324,237 4,414,120 OTHER FINANCING SOURCES (USES):
Transfers out (105,013) (105,013) (58,168) 46,845 Total other financing sources (uses) (105,013) (105,013) (58,168) 46,845 Net change in fund balances (3,191,036)$ (3,194,896)$ 1,266,069 4,460,965$ FUND BALANCES:
Beginning of year 4,337,092
End of year 5,603,161$
Budgeted Amounts
See accompanying Notes to Required Supplementary Information. 65 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual ARPA
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental - $ -$ 808,610$ 808,610$
Total revenues - - 808,610 808,610
Current:
Public works - 1,107,791 808,610 299,181
Capital outlay - - 355,378 (355,378)
Total expenditures - 1,107,791 1,163,988 (56,197)
REVENUES OVER (UNDER)
EXPENDITURES - (1,107,791) (355,378) 752,413 OTHER FINANCING SOURCES (USES):
Proceeds from long-term debt - - 355,378 355,378
Total other financing sources (uses) - - 355,378 355,378 Net change in fund balances -$ (1,107,791)$ - 1,107,791$ FUND BALANCES:
Beginning of year -
End of year -$
Budgeted Amounts
See accompanying Notes to Required Supplementary Information. 66 City of Jurupa Valley
Notes to Required Supplementary Information
For the year ended June 30, 2023
Final Excess Over
Budget Actual Appropriations
Major Funds
ARPA 1,107,791 $ 1,163,988 $ (56,197) $ The following funds do not have a legally adopted budget for the year ended June 30, 2023:
• Surface Transportation Grant Special Revenue Fund
• All Capital Project Funds
The following funds had expenditures in excess of appropriations for the year ended June 30, 2023:
BUDGETARY ACCOUNTING
The City Manager shall prepare
and submit
the proposed annual budget to the City Council for its approval for the governmental funds. The agenda for the budget workshops and budget meetings are noted in accordance with the Brown Act. After reviewing the same and making such revisions as it may deem advisable and public input, the budget is then adopted annually by the Council at a regularly held meeting. The budget is adopted prior to the beginning of the fiscal year and serves as the foundation for the City’s financial plan.
The level of budgetary control (the level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level. Transfers of appropriations between department budgets can be made with the City Manager/Director of Administrative Services approval. City Council’s approval is required for all budget amendments that result in a change to the adopted budget of the fund.
Budgets are prepared in accordance with generally accepted accounting principles using the modified accrual basis of accounting.
Appropriations lapse at the end of the fiscal year unless they are re-appropriated through the formal budget process. Open encumbrances will be paid by subsequent year’s budget appropriations. Encumbrances do not constitute expenditures or liabilities of the City.
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68 SUPPLEMENTARY INFORMATION
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70 City of Jurupa Valley
Nonmajor Governmental Funds
June 30, 2023
Nonmajor Special Revenue Funds
Air Quality Improvement District (AQMD) Fund
To account for the City’s share of vehicle registration fees that the State of California has allocated to address air qualit y concerns in Southern California. These monies are to be used in air quality maintenance programs locally and/or regionally.
Community Development Block Grant (CDBG) Fund
To account for receipt and disbursement of the CDBG Pro gram of the United States Department of Housin g and Urban Development Program including CDBG-CV (Coronavirus) funding. Accountability follows the guidelines under Uniform Guidance.
COPS Fund
To account for revenue received from the State of California for front line public safety purposes.
Transportation Uniform Mitigation Fee (TUMF) Grant Fund To account for revenues and expenditures associated wit h the TUMF Pro gram’s agreement to reimburse a portio n of the improvements to Limonite Avenue.
Alternative Transportation Program (ATP) Grant Fund
To account for revenues and expenditures related to alternative transportatio n capital projects, specifically sidewalks on Troth Street and Pyrite Street that are partially funded by the State of California ATP grant.
CalRecycle Grant Fund
To account for revenues and expenditures associated wit h the various CalRec ycle Grants received from the State of California for use by local governments. The City was granted funds to construct pavement projects using rubberized pavement, to assist in the removal and disposal of materials illegally dumped in the public right of way, to enhance public outreach and education, and to incorporate preventative security measures.
Community Facilities District (CFD) Fund
To account for the revenues and expenditures associated wit h a geographic area where a special propert y tax on real estate (a parcel tax) is assessed for the services within the district. The City currently has ten CFDs: CFD 13-001 Bellegrave, CFD 14-001 Harvest, CFD 14-002 Mission Estates, CFD 14-003 Granite Ridge, CFD 15-001 Riverbend, CFD 15-002 Skypark, CFD 16-001 Quarry, CFD 15-003 Vista Rio, CFD 20-001 Shadow Rock, and CFD 18-002 Tract 36702 (Stone).
Landscape and Lighting Maintenance Districts (LLMD) Fund To account for the revenues and expenditures associated wit h a geographic area where a special assessment o n real estate is assessed for the services within the district. Beginning in fiscal year 2015-2016, the City assumed responsibility for the administration of the districts, which includes managing the required services to be provided within the LLMDs.
71 City of Jurupa Valley
Nonmajor Governmental Funds
June 30, 2023
Nonmajor Special Revenue Funds, Continued
Surface Transportation Grant Fund
To account for the monies received for the Surface Transportation Grant monies. These funds ma y be used for local street and road expenditures.
Nonmajor Capital Project Funds
Measure A COP Series 2016
This fund is used to account for the construction of all capital projects that utilize the resources from the Certificate of Participation Series 2016.
2021 Building Acquisition Project COP’s
This fund is used to account for the constructio n of all capital pro jects that utilize the resources from the Certificate of Participation Series 2021.
Road and Bridge Benefit District
To account for the receipt of fees for development related activities such as road & bridge projects. 72 This page intentionally left blank
73 City of Jurupa Valley
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
ASSETS
Cash and investments 385,991 $ - $ -$ -$
Accounts receivable - 3,996 - 260,800
Intergovernmental receivable 35,147 66,668 - -
Due from other funds - - - -
Due from other governments - - 140,236 - Deposits receivable - - - -
Interest receivable 1,805 - 1,025 -
Lease receivable - - - -
Cash and investments - restricted - - - -
Total assets 422,943$ 70,664$ 141,261$ 260,800$
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable -$ 84,133$ -$ 55,894$
Accrued liabilities - - - -
Deposits payable - - - -
Due to other funds - 19,029 1,025 212,370
Total liabilities - 103,162 1,025 268,264
Deferred Inflows of Resources
Unavailable revenue - - 140,236 151,386
Leases -
- - -
Total deferred inflows of resources - - 140,236 151,386 Fund Balances:
Restricted 422,943 (32,498) - (158,850) Total fund balances 422,943 (32,498)
- (158,850)
Total liabilities, deferred inflows of
resources and fund balances 422,943$ 70,664$ 141,261$ 260,800$ Special Revenue Funds
AQMD CDBG COPS TUMF Grant
74 -$ 201,395$ 5,253,582$ 1,666,002$ 659,369 - - -
142,957 - 26,958 13,776
- - - -
- - - -
- - - -
- 1,083 25,531 6,559
- - - 954,453
- - - -
802,326$ 202,478$ 5,306,071$ 2,640,790$ 629,263$ 4,618$ 158,706$ 179,833$ - - - 36,011
- - (16,632) 29,347
297,122 - 47 25,742
926,385 4,618 142,121 270,933 659,369 - - 3,371
- - - 906,985
659,369 - - 910,356
(783,428) 197,860 5,163,950 1,459,501 (783,428) 197,860 5,163,950 1,459,501 802,326$ 202,478$ 5,306,071$ 2,640,790$ ATP Grant
CalRecycle
Grant
Community
Facilities
District
Landscape &
Lighting Maint.
Districts
Special Revenue Funds
75 City of Jurupa Valley
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
Total Nonmajor
Governmental
Funds
ASSETS
Cash and investments - $ - $ 1,981,290$ 9,488,260$ Accounts receivable - - - 924,165 Intergovernmental receivable - - - 285,506 Due from other funds - - - - Due from other governments - - - 140,236 Deposits receivable - - - - Interest receivable - - 9,947 45,950 Lease receivable - - - 954,453 Cash and investments - restricted 8,021 276,417 - 284,438 Total assets 8,021$ 276,417$ 1,991,237$ 12,123,008$
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable - $ - $ - $ 1,112,447$ Accrued liabilities - - - 36,011 Deposits payable - - - 12,715 Due to other funds - - - 555,335 Total liabilities - - - 1,716,508
Deferred Inflows of Resources
Unavailable revenue - - - 954,362 Leases - - - 906,985 Total deferred inflows of resources - - - 1,861,347
Fund Balances:
Restricted 8,021 276,417 1,991,237 8,545,153 Total fund balances 8,021 276,417 1,991,237 8,545,153 Total liabilities, deferred inflows of
resources and fund balances 8,021$ 276,417$ 1,991,237$ 12,123,008$ Capital Project Funds
Measure A COP
Series 2016
2021 Building
Acquisition
Project COPs
Road and
Bridge Benefit
District
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77 City of Jurupa Valley
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2023
REVENUES:
Intergovernmental 139,113 $ 550,546 $ 270,853 $ 109,416 $ Developer impact fees - - - - Assessment revenue - - - - Investment income (loss) 7,188 - - - Other revenue - - - - Total revenues 146,301 550,546 270,853 109,416 EXPENDITURES:
Current:
General government - 24,700 - - Community development 248,875 428,180 - - Public works - 33,132 - 220,643 Total expenditures 248,875 486,012 - 220,643
REVENUES OVER (UNDER)
EXPENDITURES (102,574) 64,534 270,853 (111,227) OTHER FINANCING SOURCES (USES):
Transfers in (15,066) - - - Transfers out - - (270,853) - Total other financing sources (uses) (15,066) - (270,853) - Net change in fund balances (117,640) 64,534 - (111,227) FUND BALANCES:
Beginning of year 540,583 (97,032) - (47,623) End of year 422,943$ (32,498)$ -$ (158,850)$ Special Revenue Funds
AQMD CDBG COPS TUMF Grant
78 142,958$ - $ -$ -$ - - - - - - 1,748,532 999,231 - 4,868 79,982 20,160 - - - 62,463 142,958 4,868 1,828,514 1,081,854 - - - - - 38,648 730,831 1,107,000 820,271 - - 21,619 820,271 38,648 730,831 1,128,619 (677,313) (33,780) 1,097,683 (46,765) - - - 332,807 - - (73,068) (78,314) - - (73,068) 254,493 (677,313) (33,780) 1,024,615 207,728 (106,115) 231,640 4,139,335 1,251,773 (783,428)$ 197,860$ 5,163,950$ 1,459,501$ ATP Grant
Special Revenue Funds
CalRecycle
Grant
Community
Facilities
District
Landscape &
Lighting Maint.
Districts
79 City of Jurupa Valley
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2023
Total Nonmajor
Governmental
Funds
REVENUES:
Intergovernmental - $ - $ - $ 1,212,886$ Developer impact fees - - 4,518 4,518 Assessment revenue - - - 2,747,763 Investment income (loss) 8,459 16,721 37,230 174,608 Other revenue - - - 62,463 Total revenues 8,459 16,721 41,748 4,202,238 EXPENDITURES:
Current:
General government - 205 - 24,905 Community development - - - 2,553,534 Public works 3,720 - - 1,099,385 Total expenditures 3,720 205 - 3,677,824
REVENUES OVER (UNDER)
EXPENDITURES 4,739 16,516 41,748 524,414 OTHER FINANCING SOURCES (USES):
Transfers in - - - 317,741 Transfers out - (252,957) (9,234) (684,426) Total other financing sources (uses) - (252,957) (9,234) (366,685) Net change in fund balances 4,739 (236,441) 32,514 157,729 FUND BALANCES:
Beginning of year 3,282 512,858 1,958,723 8,387,424 End of year 8,021$ 276,417$ 1,991,237$ 8,545,153$ Capital Project Funds
Measure A COP
Series 2016
2021 Building
Acquisition
Project COPs
Road and
Bridge Benefit
District
80 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual AQMD
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 138,757 $ 138,757 $ 139,113 $ 356 $ Investment income (loss) 753 753 7,188 6,435 Total revenues 139,510 139,510 146,301 6,791 EXPENDITURES:
Current:
Community development 312,260 312,260 248,875 63,385 Total expenditures 312,260 312,260 248,875 63,385
REVENUES OVER (UNDER)
EXPENDITURES (172,750) (172,750) (102,574) 70,176 OTHER FINANCING SOURCES (USES):
Transfers in -
- (15,066) (15,066) Total other financing sources (uses) - - (15,066) (15,066) Net change in fund balances (172,750)$ (172,750)$ (117,640) 55,110$ FUND BALANCES:
Beginning of year 540,583
End of year 422,943$
Budgeted Amounts
81 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CDBG
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 2,019,768 $ 2,019,768 $ 550,546 $ (1,469,222)$ Total revenues 2,019,768 2,019,768 550,546 (1,469,222) EXPENDITURES:
Current:
General government 25,000 25,000 24,700 300 Community development 665,224 665,224 428,180 237,044 Public works 857,148 857,148 33,132 824,016 Total expenditures 1,547,372 1,547,372 486,012 1,061,360
REVENUES OVER (UNDER)
EXPENDITURES 472,396 472,396 64,534 (407,862) Net change in fund balances 472,396$ 472,396 $ 64,534 (407,862)$ FUND BALANCES:
Beginning of year (97,032)
End of year (32,498)$
Budgeted Amounts
82 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual COPS
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 253,821 $ 253,821 $ 270,853 $ 17,032 $ Total revenues 253,821 253,821 270,853 17,032 OTHER FINANCING SOURCES (USES):
Transfers out (253,821) (253,821) (270,853) (17,032) Total other financing sources (uses) (253,821) (253,821) (270,853) (17,032) Net change in fund balances -$ - $ - - $ FUND BALANCES:
Beginning of year -
End of year -$
Budgeted Amounts
83 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual TUMF Grant
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 4,304,200 $ 4,304,200 $ 109,416 $ (4,194,784)$ Total revenues 4,304,200 4,304,200 109,416 (4,194,784) EXPENDITURES:
Current:
Public works 13,431,213 13,431,213 220,643 13,210,570 Total expenditures 13,431,213 13,431,213 220,643 13,210,570
REVENUES OVER (UNDER)
EXPENDITURES (9,127,013) (9,127,013) (111,227) 9,015,786 Net change in fund balances (9,127,013)$ (9,127,013)$ (111,227) 9,015,786$ FUND BALANCES:
Beginning of year (47,623)
End of year (158,850)$
Budgeted Amounts
84 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual ATP Grant
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 1,545,000 $ 1,545,000 $ 142,958 $ (1,402,042)$ Total revenues 1,545,000 1,545,000 142,958 (1,402,042) EXPENDITURES:
Current:
Public works 2,669,501 2,669,501 820,271 1,849,230 Total expenditures 2,669,501 2,669,501 820,271 1,849,230
REVENUES OVER (UNDER)
EXPENDITURES (1,124,501) (1,124,501) (677,313) 447,188 OTHER FINANCING SOURCES (USES):
Transfers in 263,098 263,098 - (263,098) Total other financing sources (uses) 263,098 263,098 - (263,098) Net change in fund balances (861,403)$ (861,403)$ (677,313) 184,090$ FUND BALANCES:
Beginning of year (106,115)
End of year (783,428)$
Budgeted Amounts
85 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CalRecycle Grant
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 28,383 $ 28,383 $ - $ (28,383)$ Investment income (loss) - - 4,868 4,868 Total revenues 28,383 28,383 4,868 (23,515) EXPENDITURES:
Current:
Community development - 31,508 38,648 (7,140) Public works
- 36,000 - 36,000 Total expenditures - 67,508 38,648 28,860
REVENUES OVER (UNDER)
EXPENDITURES 28,383 (39,125) (33,780) 5,345 Net change in fund balances 28,383$ (39,125)$ (33,780) 5,345$ FUND BALANCES:
Beginning of year 231,640
End of year 197,860$
Budgeted Amounts
86 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Community Facilities District
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Assessment revenue 1,391,759$ 1,391,759 $ 1,748,532 $ 356,773 $ Investment income (loss) - - 79,982 79,982 Total revenues 1,391,759 1,391,759 1,828,514 436,755 EXPENDITURES:
Current:
Community development 775,904 833,655 730,831 102,824 Total expenditures 775,904 833,655 730,831 102,824
REVENUES OVER (UNDER)
EXPENDITURES 615,855 558,104 1,097,683 539,579 OTHER FINANCING SOURCES (USES):
Transfers out (52,983) (52,983) (73,068) (20,085) Total other financing sources (uses) (52,983) (52,983) (73,068) (20,085) Net change in fund balances 562,872$ 505,121$ 1,024,615 519,494$ FUND BALANCES:
Beginning of year 4,139,335
End of year 5,163,950$
Budgeted Amounts
87 City of Jurupa Valley
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Landscape & Lighting Maint. Districts
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Assessment revenue 906,788 $ 906,788 $ 999,231 $ 92,443 $ Investment income (loss) - - 20,160 20,160 Other revenue - - 62,463 62,463 Total revenues 906,788 906,788 1,081,854 175,066 EXPENDITURES:
Current:
Community development 1,097,183 1,157,153 1,107,000 50,153 Public works 28,325 28,325 21,619 6,706 Total expenditures 1,125,508 1,185,478 1,128,619 56,859
REVENUES OVER (UNDER)
EXPENDITURES (218,720) (278,690) (46,765) 231,925 OTHER FINANCING SOURCES (USES):
Transfers in - - 332,807 332,807 Transfers out (55,567) (55,567) (78,314) (22,747) Total other financing sources (uses) (55,567) (55,567) 254,493 310,060 Net change in fund balances (274,287)$ (334,257)$ 207,728 541,985$ FUND BALANCES:
Beginning of year 1,251,773
End of year 1,459,501$
Budgeted Amounts
88 City of Jurupa Valley
Internal Service Funds
June 30, 2023
Internal Service Funds
Risk Management Fund
This fund is used to account for the costs of operatin g a self-insurance pro gram for general liabilit y, workers’ compensation, long-term disability and unemployment compensation. Such costs to other departments are billed at a predetermined rate set annually during the budget process.
Information System Fund
This fund is used to account for the operations of the Cit y’s internal information technology division. Such costs are billed to the departments and/or division based upon a predetermined rate set during the budget process. 89 This page intentionally left blank
90 City of Jurupa Valley
Combining Statement of Net Position
Internal Service Funds
June 30, 2023
Totals
ASSETS
Current Assets:
Cash and investments - $ 103,226$ 103,226 $ Cash and investments - restricted 1,426 - 1,426 Prepaid expense - 63,637 63,637 Total assets 1,426 166,863 168,289
LIABILITIES
Current liabilities:
Accounts payable - 26,707 26,707 Accrued liabilities - 140,156 140,156 Due to other funds 1,426 - 1,426 Total liabilities 1,426 166,863 168,289
NET POSITION
Unrestricted - - - Total net position -$ -$ -$ Risk
Management
Information
Systems
91 City of Jurupa Valley
Combining Statement of Revenues, Expenses and Changes in Net Position Internal Service Funds
For the year ended June 30, 2023
Totals
OPERATING EXPENSES:
Contractual services 717,848$ 659,887$ 1,377,735$ Operating loss (717,848) (659,887) (1,377,735) TRANSFERS:
Transfers in 717,848 659,887 1,377,735 Change in net position - - - NET POSITION:
Beginning of year - - - End of year -$ - $ - $ Risk
Management
Information
Systems
92 City of Jurupa Valley
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2023
Totals
OPERATING ACTIVITIES:
Cash Payments to suppliers for goods and services (717,848)$ (552,992)$ (1,270,840) Net cash used for operating activities (717,848) (552,992) (1,270,840) NONCAPITAL FINANCING ACTIVITIES:
Cash Received from other funds 717,848 659,887 1,377,735 Interfund loans 1,426 (3,669) (2,243) Net cash provided by noncapital financing activities 719,274 656,218 1,375,492 Net (decrease) in Cash and cash equivalents 1,426 103,226 104,652 CASH AND CASH EQUIVALENTS - Beginning of year - - - CASH AND CASH EQUIVALENTS- End of year 1,426$ 103,226$ 104,652$
RECONCILIATION OF OPERATING (LOSS) TO NET
CASH USED FOR OPERATING ACTIVITIES:
Operating loss (717,848)$ (659,887)$ (1,377,735)$ Adjustments to reconcile operating income (loss) to
net cash used for operating activities:
(Increase) in prepaid expense - (46,510) (46,510) (decrease) in accounts payable - 13,249 13,249 (decrease) in accrued liabilities - 140,156 140,156 Total adjustments - 106,895 106,895 Net cash used for operating activities (717,848)$ (552,992)$ (1,270,840)$ Information
Systems
Risk
Management
93 This page intentionally left blank
94 STATISTICAL SECTION
95 This page intentionally left blank
96 Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Governmental activities
12,332 $ 20,858 $ 22,163 $ 29,225 $ 32,266 $ 33,406 $ 35,487 $ 41,110 $ 42,970 $ 44,417 $ Restricted 7,617 7,385 8,091 10,388 11,106 14,384 18,482 26,974 36,607 40,828 Unrestricted (2,203) 11,718 8,662 210 2,110 8,153 14,945 22,293 32,223 45,750 17,746 $ 39,961 $ 38,917 $ 39,823 $ 45,482 $ 55,942 $ 68,914 $ 90,378 $ 111,800 $ 130,995 $ Source: City of Jurupa Valley Finance Department
Total governmental activities
net assets
City of Jurupa Valley
Net Position by Component
Last Ten Fiscal Years
($ in thousands)
Net investment in capital assets
97 City of Jurupa Valley
Changes in Net Position
Last Ten Fiscal Years
Fiscal Year Fisc al Year Fiscal Year Fi scal Year Fiscal Year Fiscal Year Fiscal Year Fisc al Year Fiscal Year Fiscal Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Expenses
Governmental activities:
General government 2,207$ 3,511 $ 5,242 $ 7,969 $ 10,175 $ 10,717 $ 13,375 $ 13,243 $ 14,892 $ 8,309$ Community development 194 4,429 5,661 5,558 5,621 5,571 6,139 7,801 7,820 8,409 (2) Public works 11,806 4,999 6,748 6,332 5,564 7,963 8,059 8,211 7,949 11,647 Public safety 13,827 15,997 17,759 18,356 19,474 19,817 22,412 21,308 23,341 32,987 Interest and fiscal charges - - - 482 127 164 145 291 316 283 Total governmental activities expenses 28,034 28,936 35,410 38,696 40,961 44,233 50,131 50,854 54,318 61,635 Program Revenues
Governmental activities:
Char
ges for services
General government 62 93 91 345 422 350 268 300 253 322 Community development 2,100 3,684 5,589 3,484 3,329 3,293 3,088 3,629 4,177 4,659 Public works 541 - - 2,101 2,266 1,787 2,042 1,779 2,145 2,170 Public safety 336 534 518 287 364 414 428 317 465 1,066 Operating contributions and grants 6,697 7,570 7,828 8,214 8,891 12,568 12,557 16,940 19,607 19,707 (2) Capital contributions and grants - 232 290 3,566 2,443 2,329 2,443 3,659 2,988 (2) 2,985 (2) 9,736 12,113 14,316 17,998 17,716 20,742 20,827 26,624 29,635 30,910 (18,298)$ (16,823) $ (21,094) $ (20,698) $ (23,245) $ (23,490) $ (29,304) $ (24,231) $ (24,683) $ (30,725)$ Total governmental activities
program revenues
Total government net
(expense)/revenues
98 City of Jurupa Valley
Changes in Net Position
Last Ten Fiscal Years
Fiscal Year Fisc al Year Fiscal Year Fi scal Year Fiscal Year Fiscal Year Fiscal Year Fisc al Year Fiscal Year Fiscal Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
General Revenues and Other Changes in Net Position
General revenues:
Taxes:
Property taxes 5,597$ 6,097 $ 6,468 $ 6,649 $ 13,304 $ 14,330 $ 15,599 16,875 17,255 19,047 Sales taxes 8,969 8,744 10,407 10,211 11,273 14,923 21,526 22,214 23,516 22,919 Franchise taxes 2,793 2,695 2,680 4,184 2,790 3,176 3,696 4,121 4,431 4,902 Transient occupancy taxes 167 208 250 273 284 280 214 311 352 253 Property transfer tax (1) - - - - 484 457 379 468 654 (2) 728 Investment income 9 9 23 146 157 235 482 193 (592) 2,055 Other 263 15,301 202 160 612 550 536 550 490 17 Total governmental activities 17,799 33,054 20,031 21,623 28,904 33,950 42,432 44,732 46,106 49,921 Total Change in Net Position (500)$ 16,231 $ (1,063) $ 924 $ 5,659 $ 10,460 $ 13,128 $ 20,501 $ 21,423 $ 19,196 $ (1) Property transfer tax was included in the total property taxes amount prior to FY 2017-18. (2) Rounded for accuracy of overall totals in presentation Source: City of Jurupa Valley Finance Department
99 City of Jurupa Valley
Fund Balances of Governmental Funds
Last Ten Fiscal Years
($ in thousands)
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
General Fund
Nonspendable - $ - $ - $ - $ - $ 5 $ - $ 20 $ 13 $ 10 $ Restricted - - - - - - - 962 - 1 Committed - - - - - - - - - - Assigned - - - - - - - - - - Unassigned 11,934 11,712 8,699 5,314 4,791 8,098 15,071 22,316 33,693 46,010 Total general fund 11,934 $ 11,712 $ 8,699 $ 5,314 $ 4,791 $ 8,103 $ 15,071 $ 23,298 $ 33,707 $ 46,021 $ All other governmental funds
Restricted 7,617 $ 7,385 $ 7,944 $ 10,388 $ 10,657 $ 14,384 $ 18,482 $ 27,071 $ 36,345 $ 40,828 $ Committed - - - - - - - - - - Assigned - - - - - - - - - - Unassigned - - (178) (522) (433) (1,017) (34) (170) (251) (975) Total all other governmental funds 7,617 $ 7,385 $ 7,766 $ 9,865 $ 10,224 $ 13,367 $ 18,448 $ 26,901 $ 36,094 $ 39,853 $ 19,551 $ 19,097 $ 16,465 $ 15,179 $ 15,015 $ 21,470 $ 33,519 $ 50,198 $ 69,801 $ 85,874 $ Source: City of Jurupa Valley Finance Department
Total fund balances of governmental
funds
100
City of Jurupa Valley
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
($ in thousands)
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Revenues
Taxes:
Property tax 5,597$ 6,096$ 6,468$ 6,649$ 13,304$ 14,330$ 15,599$ 16,875$ 17,255$ 19,047$ Sales tax 8,969 8,744 10,407 10,211 11,273 14,923 21,526 22,214 23,516 22,919 Franchise tax 2,793 2,696 2,680 4,184 2,790 3,176 3,696 4,121 4,431 4,902 Transient occupancy tax 167 208 250 273 284 280 214 311 352 253 Other taxes 62 - - - 484 457 379 468 654 728 Licenses and permits 770 1,342 1,421 1,634 1,645 1,438 1,380 1,792 2,353 2,299 Intergovernmental 5,889 5,274 4,427 6,710 6,210 8,293 10,188 11,751 12,230 11,021 Charges for services 2,234 3,093 3,147 4,010 4,018 3,722 3,849 3,703 4,060 4,686 Developer impact fees - 2,314 3,118 2,703 3,515 2,778 2,818 4,478 5,135 2,450 Operating contributions and grants - 270 190 - - - - - - - Fines and forfeitures 336 534 518 465 574 557 520 455 626 726 Developer contributions - 232 290 788 93 1,451 1,033 1,992 2,499 5,993 Assessments revenue - - 923 1,520 1,617 1,831 2,122 2,301 2,534 2,748 Investment income 9 9 23 146 157 235 482 192 (592) 2,055 Other 263 221 202 174 648 523 583 622 538 80 Total revenues 27,089 31,033 34,065 39,467 46,613 53,992 64,389 71,275 75,592 79,907 Expenditures
Current:
General government 2,198 3,495 5,316 7,684 9,946 10,189 12,792 22,591 13,830 6,649 Community development 194 4,408 5,425 5,558 5,621 5,571 6,166 7,783 7,740 8,238 Public works 9,773 7,941 8,116 17,435 11,033 10,389 9,220 9,291 8,751 13,190 Public safety 13,766 15,922 17,652 18,356 19,474 19,817 22,412 21,343 23,341 32,984 Capital outlay - - - - - - - - - 405 Debt service:
Principal retirement - - - 270 150 745 765 790 990 995 Interest and fiscal charges - - - 218 317 314 289 248 403 400 Cost of issuance - - - 328 - - - 149 - - 25,930 31,766 36,509 49,849 46,541 47,025 51,644 62,194 55,055 62,861 Excess (deficit) of revenues over expenditures 1,159 (733) (2,444) (10,382) 71 6,968 12,745 9,081 20,537 17,046 Other financing sources/(uses)
Proceeds of loan from County - - - - - - - - - - Transfers in 96 1,079 325 2,417 2,489 2,890 1,129 1,198 1,390 1,890 Transfers out (225) (1,238) (513) (2,630) (2,725) (3,402) (1,669) (1,718) (2,325) (3,268) Proceeds from long-term debt 405
Bonds issued - - - 8,165 - - - 6,935 - - Premium on bonds issued - - - 1,163 - - - 222 - - Total other financing sources/(uses) (129) (159) (188) 9,115 (236) (512) (540) 6,637 (935) (973) Net change in fund balance 1,030 $ (892) $ (2,632) $ (1,267) $ (165)$ 6,456$ 12,205 $ 15,718 $ 19,602 $ 16,073 $
0.0% 0.0% 0.0% 1.67% 1.01% 2.30% 2.08% 1.95% 2.59% 2.27% Debt service as a percentage of noncapital
expenditures
101
City of Jurupa Valley
Tax Revenues by Source - General Fund
Last Ten Fiscal Years
($ in thousands)
Fiscal Transient
Year Propert y Sales & Use Franchise Occupanc y Other Total 2014 5,597 $ 8,969 $ 2,793 $ 167 $ 62 $ 17,588$ 2015 6,096 8,744 2,696 208 - 17,744 2016 6,468 10,407 2,680 250 - 19,805 2017 6,649 10,211 4,184 273 - 21,317 2018 13,304 (1) 11,273 2,790 284 484 28,135 2019 14,330 (1) 14,923 3,176 280 457 33,165 2020 15,599 (1) 21,526 3,696 214 379 41,414 2021 16,875 (1) 22,214 4,121 311 468 43,989 2022 17,255 (1) 23,516 4,431 352 654 46,208 2023 19,047 (1) 22,919 4,902 253 728 47,849 Source: City of Jurupa Valley Finance Department
(1) The City began receiving Property taxes in lieu of motor vehicle fees in FY 2017-18 following adoption of SB130 in May 2017.
102
Less Tax Direct
Fiscal Residential Commercial Industrial Total Assessed Exempt Total Taxable Tax Rate Year Property Property Property Other Valuation Propert y Assessed Value (Cit y) 2014 3,786,080 $ 429,880 $ 1,828,067 $ 1,050,966 $ 7,094,992 $ (44,707) $ 7,050,285 $ 0.10347 $ 2015 4,057,872 433,123 1,855,743 1,067,843 7,414,581 (45,601) 7,368,980 0.10196 2016 4,359,971 446,341 1,972,845 1,105,654 7,884,812 (46,292) 7,838,519 0.10011 2017 4,738,804 474,480 2,129,295 1,187,869 8,530,447 (47,027) 8,483,420 0.09838 2018 5,211,669 512,513 2,235,742 1,189,217 9,149,141 (44,814) 9,104,327 0.09650 2019 5,755,980 548,638 2,323,451 1,182,895 9,810,963 (45,710) 9,765,253 0.06560 2020 6,347,192 582,345 2,499,876 1,141,554 10,570,967 - 10,570,967 1.06560 2021 6,741,561 624,637 2,931,559 1,147,474 11,445,232 - 11,445,232 0.09136 2022 7,152,037 649,001 2,864,889 1,163,534 11,829,461 - 11,829,461 0.09028 2023 7,742,358 682,058 3,033,675 1,254,404 12,712,494 - 12,712,494 0.08874 Source: HdL, Coren & Cone
City of Jurupa Valley
Assessed Value and Estimated Actual Value of Taxable Property ($ in thousands)
Last Ten Fiscal Years
103
City of Jurupa Valley
Principal Property Tax Payers
Current Year and Eight Years Ago
Percentage of Percentage of
Taxable Total Taxable Taxable Total Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Value Value Value
Costco Wholesale Corporation 106,751,311$ 1.51% 276,180,630$ 2.17% Bre Space Cella LLC 253,264,929 1.99%
UPS Supply Chain Solutions General
Services Inc. 81,467,456 1.16% 135,038,039 1.06% Teachers Insurance and Annuity Association 106,645,279 1.51% 123,787,176 0.97% Nestle Food Company 79,413,638 0.62%
Lesso Mall Dev Jurupa Valley Limited 76,555,226 0.60% COMREF So California Industrial 59,696,547 0.85% - Metal Container Corporation 62,328,918 0.88% 72,042,132 0.57% COMREF So California Industrial Sub A 71,603,622 0.56% Lineage Master RE 3 LLC 68,878,400 0.98% 71,016,635 0.56% AMB Institutional Alliance Fund III 69,483,389 0.55% MGB X Vernola LLC (Vernola Marketplace) 60,335,253 0.86% - Home Depot USA Inc. 58,361,360 0.83% -
Millard Refridgerated SVC Atlanta II Inc 55,053,914 0.78% - Space Center Mira Loma Inc. 47,125,352 0.67% -
Total 706,643,790$ 10.03% 1,228,385,416$ 9.65%
Source: HdL, Coren & Cone
20232014
104
City of Jurupa Valley
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
(rate per $100 of assessed value)
Basic County,
Fiscal Cit y, and Communit y
Year School Levy College District Water District School District Total 2014 1.00000 0.05958 0.16600 0.46506 1.69064
2015 1.00000 0.05721 0.16600 0.43363 1.65684
2016 1.00000 0.05755 0.16600 0.50210 1.72565
2017 1.00000 0.05149 0.16600 0.53743 1.75492
2018 1.00000 0.05376 0.15600 0.51817 1.72793
2019 1.00000 0.05548 0.15600 0.53418 1.74566
2020 1.00000 0.04766 0.14600 0.39256 1.58622
2021 1.00000 0.07980 0.14600 0.53535 1.76115
2022 1.00000 0.06810 0.13350 0.54449 1.74609
2023 1.00000 0.05970 0.13350 0.40876 1.60196
Source
: County of Riverside, Tax Rates by Tax Rate Areas (2017-2018) Schedule; HdL, Coren & Cone City Direct Rates
105
City of Jurupa Valley
Property Tax Levies and Collections
Last Ten Fiscal Years
Taxes Levied Collection in
Fiscal For the Fiscal Percentage of Subsequent Percentage of Year Year Amount Levy Years Amount Levy
2014 4,473,310$ 4,319,380$ 96.56% 153,930$ 4,473,310$ 100.00% 2015 4,611,753 4,593,320 99.60% 18,433 4,611,753 100.00% 2016 4,740,260 4,690,434 98.95% 49,826 4,740,260 100.00% 2017 4,913,741 4,844,250 98.59% 69,491 4,913,741 100.00% 2018 5,092,844 4,997,898 98.14% - 4,997,898 98.14% 2019 5,312,103 5,289,275 99.57% - 5,289,275 99.57% 2020 5,643,767 5,496,964 97.40% - 5,496,964 97.40% 2021 5,795,928 5,716,196 98.62% - 5,716,196 98.62% 2022 6,094,709 5,866,725 96.26% - 5,866,725 96.26% 2023 6,201,040 6,168,589 99.48% - 6,168,589 99.48% Year of the Levy
Collected within the Fiscal
Total Collections to Date
Source: City of Jurupa Valley Finance Department; Riverside County Auditor-Controller's "2017-2018 Statement of Original Charge"
106
City of Jurupa Valley
Ratio of Outstanding Debt by Type
Last Ten Fiscal Years
Percentage
General Lease Certificates Unamortized Total Percenta ge of of Fiscal Obli gation Revenue of Premium on Governmental Personal Assessed Debt per Year Bonds Bonds Participation CoP Activities Income (1) Value Capita (2) 2014 -$ -$ -$ -$ -$ - - -$ 2015 - - - - - - - - 2016 - - - - - - - - 2017 - - 7,895,000 1,098,761 8,993,761 0.49% 0.11% 88.77 2018 - - 7,745,000 908,832 8,653,832 0.45% 0.10% 81.60 2019 - - 7,000,000 758,819 7,758,819 0.37% 0.08% 72.98 2020 - - 6,235,000 615,381 6,850,381 0.31% 0.06% 63.97 2021 - - 12,380,000 700,898 13,080,898 0.55% 0.11% 121.01 2022 - - 11,390,000 572,110 11,962,110 0.47% 0.10% 113.51 2023 - - 10,395,000 458,795 10,853,795 0.40% 0.09% 103.39 Notes:
(1) These ratios are calculated using personal income and population based on the schedule of demographic and economic statistics
(2) Per capita amount calcualted using the population for the previous calendar year.
Source: City of Jurupa Valley Finance Department
HdL, Coren & Cone Demographic & Economic Statistics report 107
Total Debt
Legal Debt Amount of Applicable to
Limit (15% of Debt the Limit as
Fiscal Assessed Assessed Applicable to Le gal Debt a Percenta ge Year Valuation Value) Debt Limit Mar gin of the Debt
2014 7,160,161 $ 1,074,024 $ - $ 1,074,024$ 0.0% 2015 7,429,187 1,114,378 - 1,114,378 0.0% 2016 7,838,519 1,175,778 - 1,175,778 0.0% 2017 8,483,420 1,272,513 - 1,272,513 0.0% 2018 9,104,327 1,365,649 - 1,365,649 0.0% 2019 9,765,263 1,464,789 - 1,464,789 0.0% 2020 10,570,967 1,585,645 - 1,585,645 0.0% 2021 11,445,232 1,716,785 - 1,716,785 0.0% 2022 11,829,461 1,774,419 - 1,774,419 0.0% 2023 12,712,494 1,906,874 - 1,906,874 0.0% City of Jurupa Valley
Legal Debt Margin Information
Last Ten Fiscal Years
(amount expressed in thousands)
Note: Section 43605 of the Government Code of the State of California limits the amount of general bonded indebtedness for public improvements to 15% of the assessed valuation of all real and personal property of the City. The City has no general obligation bonded debt.
108
Fiscal Measure A
Year Sales Tax Revenue Principal Interest Coverage
2014 - $ - $ - $ - 2015 - - - - 2016 - - - - 2017 1,943,104 270,000 218,093 3.98 2018 1,938,244 150,000 317,265 4.15 2019 2,306,471 745,000 314,458 2.18 2020 2,244,525 765,000 288,701 2.13 2021 2,878,604 790,000 266,854 2.72 2022 3,897,841 820,000 221,644 3.74 2023 3,463,400 855,000 205,000 3.27 Source: City of Jurupa Valley Finance Department
Certificates of Participation - Local Measure A Sales Tax City of Jurupa Valley
Pledged Revenue Coverage
Last Ten Fiscal Years
Debt Service
109
City of Jurupa Valley
Demographic and Economic Status
Last Ten Fiscal Years
Personal Per Capita
Calendar Income i n Personal Unemployment
Year Populatio n Thousands Income Median A ge Rate
2013 97,774 1,743,702 17,834 30.4 12.8% 2014 97,738 1,797,500 18,391 30.8 10.6% 2015 98,177 1,806,787 18,403 30.9 8.7% 2016 101,315 1,847,987 18,240 30.9 5.7% 2017 106,054 1,937,729 18,271 31.5 4.7% 2018 106,318 2,083,925 19,600 31.7 3.9% 2019 107,083 2,215,584 20,690 32.2 3.7% 2020 108,097 2,361,047 21,841 32.1 5.2% 2021 105,384 2,562,113 24,312 32.9 7.0% 2022 104,983 2,706,290 25,778 32.7 3.7% Sources: HdL, Coren & Cone Demographic & Economic Statistics report (1) Population - California Department of Finance
(2) Personal Income - California Franchise Tax Board, adjusted gross income for zip code 92509 (3) Median Age - U.S. Census Bureau State of California - for zip code 92509 (4) Unemployment Rate - California Employment Development Department 110
City of Jurupa Valley
Employment by Industry
Current Year
Percent of Percent of
Industry Labor Force Total Labor Force Total
Farm 13,900 0.83% 14,500 1.16%
Goods Producing 216,400 12.93% 158,800 12.72%
Trade, Transportation and Utilities 464,500 27.74% 299,800 24.01% Information 10,200 0.61% 11,800 0.95%
Financial Activities 46,800 2.80% 41,700 3.34%
Professional and Business Services 179,100 10.70% 131,100 10.50% Private Education and Health Services 266,400 15.91% 188,500 15.10% Leisure and Hospitality 179,600 10.73% 135,900 10.89%
Other Services 47,900 2.86% 41,100 3.29%
Government 249,400 14.90% 225,200 18.04%
Total 1,674,200 100.00% 1,248,400 100.00% Note: Information on the largest employers for the City of Jurupa Valley is not available. Presented above is the annual average of Industry Employment & Labor Force for Riverside County as of March 2022.
Source: State of California Employment Development Department 2022 2013
111
City of Jurupa Valley
Full-time City Employees by Function
Last Ten Fiscal Years
(1) (1) (2) (3)
General Community
Fiscal Year Government Public Works Public Safet y Services Total 2014 - - - - - 2015 1.00 - - - 1.00 2016 10.65 1.00 - - 11.65 2017 11.30 1.00 - - 12.30 2018 11.30 4.00 - - 15.30 2019 12.30 4.00 - - 16.30 2020 16.40 4.00 - - 20.40 2021 31.90 7.00 - - 38.90 2022 51.10 21.00 - - 72.10 2023 65.50 20.00 - - 85.50 Notes:
Sources: City of Jurupa Valley Finance Department
(2) The City of Jurupa Valley contracts Public Safety services through the County of Riverside Sheriff's Department. (3) Community Services are provided by the Jurupa Community Services District. (1) The City of Jurupa Valley has staff employed in City Manager, Finance and Administration, Community Development and Public Works departments. The City contracts services for the remaining General Government, Public Works, and Community Development functions through third party consultants. 112
City of Jurupa Valley
Taxable Sales by Category
Last Ten Calendar Years
($ in thousands)
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Apparel Stores 14,541 $ 15,326 $ 17,557 $ 19,114 $ 19,137 $ - $ - $ - $ - $ - $ Auto Dealers and Suppliers 60,624 61,426 71,554 68,635 73,733 86,125 103,021 87,881 105,719 87,791 Building Materials 56,898 64,223 74,485 71,812 76,533 87,739 97,501 104,374 118,569 127,876 Eating and Drinking Places 71,742 76,177 85,629 93,515 99,513 102,974 107,355 108,772 134,034 134,845 Food Stores 34,462 37,383 41,665 44,127 45,042 46,802 46,719 51,313 52,768 56,262 General Merchandise 15,455 15,312 14,410 14,240 10,821 13,773 22,252 8,353 8,316 9,075 Service Stations 173,898 178,535 161,296 142,871 165,317 201,034 208,506 208,442 295,477 388,449 Other Retail Stores 63,356 66,514 66,583 95,243 99,026 126,085 129,376 188,236 270,341 259,000 All Other Outlets 420,225 427,302 426,036 474,985 503,097 602,560 1,014,287 1,307,484 1,235,643 1,222,013 Total 911,201 $ 942,198 $ 959,215 $ 1,024,542$ 1,092,219 $ 1,267,092 $ 1,729,017 $ 2,064,855 $ 2,220,867 $ 2,285,311 $ Note:
Source: State of California Board of Equalization; California Department of Taxes and Fees Administration, State Controller's Office, The HdL Companies Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternative information regarding the sources of the City's revenue. 113
City of Jurupa Valley
Top 25 Sales Tax Producers
Current Year and Ten Years Ago
Business Business
Business Name Category Business Name Category
Allbirds Shoe Stores Arco AM PM Service Stations
Alpha Materials Building Materials Arco AM PM Service Stations Arco AM PM Service Stations Arco AM PM Service Stations Arco AM PM Service Stations Arco AM PM Service Stations Arco AM PM Service Stations Chevron Service Stations
Arco AM PM Service Stations Circle K Service Stations
Arco AM PM Service Stations Circle K 76 Service Stations ATN Windows Contractors Costco Distribution Center Fulfillment Centers Circle K Service Stations Edward Don & Company Food Service Equip/Supplies Costco Distribution Center Fulfillment Centers Gasco Service Stations Crest Steel Corporation Heavy Industrial IFCO Systems Light Industrial/ Printers Edward Don & Company Food Service Equip/Supplies Kmart Discount Dept Stores Flying J Travel Centers Service Stations Lowes Building Materials Lowes Building Materials Mobile Modular Management Trailers/RVs Merchants Metals Contractors Orco Block Contractors
Orco Block Contractors Peggs Company Office Supplies/Furniture Peggs Company Office Supplies/ Furniture Ross Family Apparel Quicksilver Distribution Center Fulfillment Centers Shell Service Stations Ross Family Apparel Shell Service Stations
S W School Supply Office Supplies/Furniture Skanska Contractors Southwest Material Handling Warehse/Farm/Const. Equipment Southwest Material Handling Warehouse/Farm/Const Equip Stater Bros Grocery Stores Stater Bros Grocery Stores
Stiiizy Cannabis Related Universal Forest Products Contractors Taylor Metal Contractors Valley Power Systems Trailers/ Auto Parts TTX RailCar Transportation- Non-Auto Valley Way Arco Service Stations Percentage of Fiscal Year Total
Paid by Top 25 Accounts 56.43%
Percentage of Fiscal Year Total
Paid by Top 25 Accounts 53.51%
Source
: HdL Reports - Firms listed alphabetically (April through March data for each year) Calendar Year 2022 Calendar Year 2013
114
City of
Jurupa Valley
Jurupa Valley, California
Independent Accountants’ Report on
Agreed-Upon Procedures Applied to
Appropriations Limit Schedule
For the year ended June 30, 2023
INDEPENDENT ACCOUNTANTS’ REPORT
To the Honorable Mayor and Members of the City Council
of the City of Jurupa Valley
Jurupa Valley, California
We have performed the procedures enumerated be low on the accompanying Appropriations Limit Schedule of the City of Jurupa Valley (City) for the fiscal year ended June 30, 2023. The City’s management is responsible for the accompanying Appropriations Limit Schedule.
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of the requirements of Section 1. 5 of Article XIII-B of the California Constitution.
Additionally, the League of Califor nia Cities (as presented in the publication entitled Agreed-upon Procedures Applied to the Appropri ations Limitation Prescribed by Article XIII-B of the California Constitution) has agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for de termining whether the procedures performed are appropriate for their purposes.
The procedures performed and our findings are described below:
1. We obtained the completed worksheets used by the City to calculate its appropriations limit for the fiscal year ended June 30, 2023, and determined that the limit and annual calculation factors were adopted by resolution of City Council. We also determined that the population and inflation options were sele
cted by a recorded vote of City Council.
Finding: No
exceptions were noted as a result of our procedures.
2. For the acco
mpanying Appropriations Limit Schedule, we added the prior year’s limit to the tot
al adjustments, and agreed the resulting amount to the current year’s limit.
Finding: No
exceptions were noted as a result of our procedures.
3. We agreed
the current year information pr esented in the accompanying Appropriations Limit Schedule to corresponding information in worksheets used by the City.
Finding: No exceptions were noted as a result of our procedures.
4. We agreed the prior year appropriations limit presented in the accomp anying Appropriations Limit Sc
hedule to the prior ye ar appropriations limit adopted by the City Council during the prior year.
Finding: No exceptions were noted as a result of our procedures.
To the Honorable Mayor and Members of City Council
of the City of Jurupa Valley
Jurupa Valley, California
We were engaged by the City to perform this ag reed-upon procedures engageme nt and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to an d did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the accompanying Appropriation Limit Schedule. Accord ingly, we do not express such an opinion or conclusion. Had we performed addi tional procedures, other matters might have come to our attention that would have been reported to you.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the informatio n and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties.
However, this report is a matter of public record, and its distribution is not limited.
Badawi & Associates, CPAs
Berkeley, California
February 26, 2024
2 City of Jurupa Valley
Appropriations Limit Schedule
For the year ended June 30, 2023
Amount Source
A. Appropriations limit for the year ended June 30, 2022 45,789,664$ Prior year schedule B. Calculation
factors:
1. Population increase %
0.9997 State Department of Finance
2. Inflation increase (deflation decrease)
1.0755 Consultant Report
3. Total adjustment factor %
1.0752 B1 * B2
C. Annual adjustment increase 3,442,346$ [(B3-1)*A)] D. Other adjustments:
Loss responsibility (-)
- N/A
Transfers to private (-)
- N/A
Transfers to fees (-)
- N/A
Assumed responsibility (+)
- N/A
E. Total adjustments 3,442,346 (C+D)
F. Appropriations limit for the year ended June 30, 2023 49,232,010$ (A+E) 3 City of Jurupa Valley
Notes to Appropriations Limit Schedule
For the fiscal year ended June 30, 2023
1. PURPOSE OF LIMITED PROCEDURES REVIEW
Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes.
Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to a limited procedures review in connection with the annual audit.
2. METHOD OF CALCULATION
Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-1987, adjusted for the inflation and population factors discussed in Notes 3 and 4 below.
3. INFLATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual percentage change in the 4
th quarter per capita personal income (whi ch percentage is supplied by the State Department of Finance), or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction . The factor adopted by the City of Jurupa Valley (City) for fiscal year 2023 represents the percentage growth in the State of California per capita personal income cost of living.
4. POPULATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual percentage change of the jurisdiction’s own population, or the annual percentage change in population in the County where the jurisdiction is lo cated. The factor adopted by the City for fiscal year 2023 represents the annual percentage change in population for the City.
5. OTHER ADJUSTMENTS
A California government agency may be required to ad just its appropriations limit when certain events occur, such as the transfer of responsibility for municipal services, to, or from, another government agency or private entity. There were no adjustments made for fiscal year ended June 30, 2023. 4 City of
Jurupa Valley
Jurupa Valley, California
Independent Accountants’ Report on
Agreed-Upon Procedures Applied to
Appropriations Limit Schedule
For the year ended June 30, 2024
INDEPENDENT ACCOUNTANTS’ REPORT
To the Honorable Mayor and Members of the City Council
of the City of Jurupa Valley
Jurupa Valley, California
We have performed the procedures enumerated be low on the accompanying Appropriations Limit Schedule of the City of Jurupa Valley (City) for the fiscal year ended June 30, 2024. The City’s management is responsible for the accompanying Appropriations Limit Schedule.
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of the requirements of Section 1. 5 of Article XIII-B of the California Constitution.
Additionally, the League of Califor nia Cities (as presented in the publication entitled Agreed-upon Procedures Applied to the Appropri ations Limitation Prescribed by Article XIII-B of the California Constitution) has agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for de termining whether the procedures performed are appropriate for their purposes.
The procedures performed and our findings are described below:
1. We obtained the completed worksheets used by the City to calculate its appropriations limit for the fiscal year ended June 30, 2024, and determined that the limit and annual calculation factors were adopted by resolution of City Council. We also determined that the population and inflation options were sele
cted by a recorded vote of City Council.
Finding: No
exceptions were noted as a result of our procedures.
2. For the acco
mpanying Appropriations Limit Schedule, we added the prior year’s limit to the tot
al adjustments, and agreed the resulting amount to the current year’s limit.
Finding: No
exceptions were noted as a result of our procedures.
3. We agreed
the current year information pr esented in the accompanying Appropriations Limit Schedule to corresponding information in worksheets used by the City.
Finding: No exceptions were noted as a result of our procedures.
4. We agreed the prior year appropriations limit presented in the accomp anying Appropriations Limit Sc
hedule to the prior ye ar appropriations limit adopted by the City Council during the prior year.
Finding: No exceptions were noted as a result of our procedures.
To the Honorable Mayor and Members of City Council
of the City of Jurupa Valley
Jurupa Valley, California