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5.4 Conduct Benefit-Cost Analysis
EPIC will estimate benefit-cost ratios and dollar-per metric ton values for draft CAP measures based on assumptions and target year(s) used in the development of the CAP. Methods will consider upfront and ongoing costs, any cost reductions due to subsidies, and benefits received over the life of the activity specified in each CAP measure. Once finalized, EPIC will analyze and compile results into a series of summary tables and figures formatted and developed so that, if needed, they can be used to communicate the information to City Council and other related committees/commissions as needed.
5.5 Identify Co-Benefits
EPIC will identify co-benefits related to candidate CAP measures. Co-benefits will include nonmonetary benefits provided by CAP measures in addition to GHG reductions, such as positive impacts on air quality, public health, and equity. EPIC will conduct research as necessary to compile a list of co-benefits by CAP measure to be presented alongside benefit-cost analysis results for additional context.
5.6 Develop CAP Measure Benefit-Cost Draft and Final Reports EPIC will develop a draft report outline for staff review. Based on staff feedback on the outline and the outcome of other meetings and guidance from other project tasks, EPIC will develop a draft report to summarize the findings from the CAP benefit-cost analysis for staff review. Based on staff feedback, EPIC will develop a final report to summarize the findings from the CAP benefit-cost analysis .
Task 5 Work Products:
o Summary of data needs
o CAP measure benefit-cost analysis preliminary results tables and figures o List of CAP measure co-Benefits
o CAP measure benefit-cost analysis draft and final report outline o CAP measure benefit-cost analysis draft and final report
5.1.6 Task 6 Evaluate Candidate CAP Measures
Based on estimated GHG reduction potential, results of the benefit-cost analysis, potential cobenefits, and stakeholder feedback, EPIC will work with staff to evaluate candidate measures.
6.1 Develop Measure Selection Criteria
EPIC will evaluate candidate measures using selection criteria determined by city staff, including stakeholder feedback gathered during the public engagement, implementation feasibility gathered during internal city department engagement, cost, number of co-benefits, and GHG reduction potential.
6.2 Develop Evaluation Matrix
EPIC will develop a decision making tool to help city staff understand the tradeoffs among candidate CAP measures. This matrix will include candidate measures with measure description, performance metrics, selection criteria, and GHG reduction.
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Task 6 Work Products:
o Potential selection criteria
o Evaluation matrix with candidate CAP measures
5.1.7 Task 7 Evaluate Existing GHG Reduction Targets
EPIC will evaluate La Mesa’s existing GHG reduction targets to determine whether it would be necessary to update overall emissions targets and whether additional GHG reduction measures would be needed to reach an updated target.
7.1 Assess Target Options
Based our team’s knowledge of statewide guidance, EPIC will work with staff to determine whether it is necessary to extend the target year beyond 2035, including whether and how to incorporate a net zero emissions goal.
7.2 Project GHG Emissions
Projecting emissions is an important step in determining the amount reductions necessary to reach emissions target. Based on work with SANDAG to develop inventories and collect activity data, EPIC proposes to use the 2018 La Mesa GHG inventory and 2019 activity data developed under ReCAP as baseline for projection. Also, EPIC would propose to use SANDAG’s Series 14 Growth Forecast and Vehicle Miles Traveled Data for La Mesa as basis for the emissions projection. If Series 14 data are not available, EPIC will evaluate other projection data sources with City staff and determine the appreciate option.
7.3 Prepare Memo on GHG Target Options and Approaches
EPIC will develop a memo that includes data sources and methods to project business-as-usual GHG projections, analysis to show the projected impact of the latest California regulations, evaluation of existing GHG reduction targets in relation to updated GHG projections, and potential new target options, if needed.
Task 7 Work Products:
o Draft and final memo on GHG target options
5.1.8 Task 8 Develop CAP Implementation Monitoring Procedures Based on previous work for the City of La Mesa, including the first implementation cost analysis in the region to estimate the budget impacts of CAP measures and preparing a draft CAP management framework, EPIC will work with staff to develop implementation monitoring procedures. EPIC will integrate and leverage work its work supporting SANDAG’s Climate Action Data Portal, including ReCAP Snapshots, and ensure that monitoring activities are consistent with those presented in SANDAG’s ReCAP Appendix VI: CAP Monitoring and Reporting.
8.1 Develop CAP Implementation Data Requirements
EPIC will work with La Mesa staff to identify the data information required to determine and prioritize how actions will be implemented, including the level of implementation (e.g., mandatory or voluntary), department and staff responsible for implementation, near-term and long-term steps, DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
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key performance indicators, funding opportunities, and monitoring metrics. Our team has worked with numerous jurisdictions to support implementation plans and implementation cost analysis and is very familiar with the components of CAP implementation plan.
8.2 Collect Relevant Information from City Departments
EPIC will collect as much data as possible on its own to minimize the burden on La Mesa staff.
Given the internal nature of much of the data, it is anticipated that much of the data will be provided by La Mesa staff. EPIC has worked with city staff across the region to collect data and will develop processes to facilitate this process. One option is to develop a data collection template.
EPIC will work with staff and relevant city departments to determine the best way to collect relevant data.
8.3 Develop Implementation Content for CAP
Once all relevant information is collected, EPIC will develop content for the implementation and monitoring section of the CAP. EPIC will work with Ascent to determine the best format for the CAP document and process to complete this task.
8.4 Develop Implementation Monitoring Memo
Based on work already completed for CAP management and similar work previously completed in the region, EPIC will work with staff to develop a process for future CAP implementation and monitoring procedures.
Task 8 Work Products:
o Draft and final data collection template.
o Draft and final Implementation Monitoring Procedures Memo.
5.1.9 Task 9 Prepare Appropriate CEQA Documentation
9.1 Prepare Administrative Draft CEQA Strategy Memo and Within-the-Scope Findings Ascent will work with the City to determine the appropriate level of environmental review to support adoption of the CAP developed in Task 12. Ascent will consider previous efforts completed by the City to maximize CEQA streamlining opportunities. For example, the actions under the proposed CAP Amendment No. 2 would be applied to development and other projects in the city as part of General Plan implementation. Ascent intends to maximize use of this and other previous environmental analysis, where feasible, to reduce the need for new analysis, reduce schedule, and realize cost efficiencies. The degree to which streamlining opportunities can be realized, however, depends on the type of plan developed as part of this scope of work and whether physical environmental changes would occur as a result of plan adoption. The ability to use the General Plan EIR for CEQA coverage of the CAP is greater and allows the City to develop either within-the-scope findings, consistent with CEQA Guidelines Section 15168, or an addendum to the prior General Plan Subsequent Environmental Impact Report (SEIR). Other options include use of a Categorical Exemption (e.g., Class 8) with a supporting technical memorandum that provides evidence in support of that decision.
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Upon completion of the draft CAP, Ascent will meet with the City to discuss and confirm the approach (including preparation of a CEQA Strategy Memo) and then prepare a draft within-thescope findings document, consistent with CEQA Guidelines Section 15168. The document would resemble the Appendix G Checklist and would provide substantial evidence in support of the City’s determination for the CAP.
9.2 Prepare Final CEQA Strategy Memo and Within-the-Scope Findings Upon receipt of one set of consolidated and reconciled comments from the City, Ascent will finalize the within-the-scope findings for inclusion as part of the consideration/approval package for Planning Commission/City Council hearings. Should the City elect to proceed with an addendum to the General Plan SEIR instead, the cost and effort associated with the addendum is considered to be equivalent to a within-the-scope findings document. Ascent will alert the City to the need for a different level of CEQA coverage, if necessary, as measures are finalized. These options for additional CEQA coverage are included under Optional Tasks 3 and 4. The general scope and total cost for preparation of a negative declaration/mitigated negative declaration or EIR are provided for the optional tasks. Ascent will work with the City to refine the scope and cost if a different level of CEQA coverage is deemed necessary.
Task 9 Work Products:
• Administrative draft and final CEQA Strategy Memo and within-the-scope findings (draft includes one round of comments from the City and one round of review) (electronic)
5.1.10 Task 10 Integrate Social Equity into CAP
Social equity considerations cut across nearly all aspects of a CAP. EPIC will support integration of social equity and environmental justice throughout the CAP. In EPIC’s analysis of local policies for the Regional Decarbonization Framework, we identified numerous ways to integrate social equity into the climate planning process.1 We will draw on that initial work to help La Mesa staff integrate social equity considerations into their CAP update process and document.
10.1 Define Social Equity
EPIC will work with staff to develop a definition for social equity in the context of CAPs. EPIC will conduct a literature review to identify existing definitions, particularly those used in a climate action planning context.
10.2 Develop Social Equity Objectives
EPIC will work with staff to develop social equity objectives for the CAP. These can include overall goals for social equity and also more specific objectives for each CAP measure. An example of an overall objective would to prioritize certain measures in communities of concern. An example of a specific objective would be to plant 50% of the CAP tree planting goal in communities of concern. 1 See Section 8.3.5 of the Regional Decarbonization Framework Technical Report.
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10.3 Prepare a Memo Summarizing Options to Integrate Social Equity into Climate Planning Cycle
Using the definitions and objectives from the above tasks, EPIC will prepare a brief memo summarizing options to integrate social equity into each step of the climate planning cycle, including CAP development, implementation, and monitoring. Given the current scope and anticipated budget of this project, it may not be possible to conduct detailed analysis during the CAP development process to adequately develop social equity based measures and specific goals for communities of concern.
Task 10 Work Products:
• Memo summarizing options to integrate social equity into the CAP • Social equity language for CAP
5.1.11 Task 11 Develop Climate Adaptation Strategies
Ascent will work with City staff and other stakeholders to develop a list of potential adaptation and resilience strategies that build on existing City GHG reduction measures, current or planned City adaptation initiatives (e.g., General Plan Safety Element, San Diego County Hazard Mitigation Plan), and experience Ascent has related to adaptation and resilience planning.
11.1 Develop Draft List of Relevant Adaptation Strategies With input from City staff, Ascent will identify La Mesa’s most crucial adaptation needs. Ascent will review the City’s current CAP implementation measures, efforts of regional agencies such as the County of San Diego Office of Emergency Services (OES) and its Multi-jurisdictional Hazard Mitigation Plan, and California’s Fourth Climate Change Assessment to identify potential adaptation measures related to the city’s adaptation needs. With input from City staff and taking into consideration local conditions and adaptation/resilience planning activities taking place in the San Diego region, Ascent will draft a list of the City’s most crucial adaptation strategies.
11.2 Develop Final List of Relevant Adaptation Strategies Upon receiving comments on the draft adaptation measures, Ascent will finalize the list to include in CAP Amendment No. 2.
Task 11 Work Products:
• Draft and final list of adaptation strategies to be incorporated into CAP Amendment No. 2 (electronic)
5.1.12 Task 12 Draft and Final CAP Amendment No.2
Ascent and EPIC supported SANDAG in developing the Regional Climate Action Planning Framework (ReCAP) and will use this knowledge to efficiently prepare a comprehensive CAP amendment that aligns with the ReCAP guidance and best practices. We will prepare an administrative draft of CAP Amendment No. 2 for review by City staff. This effort will include assembly and integration of the work and products of prior tasks into the CAP document. The CAP document will also build off the prior efforts of the 2018 CAP according to updated policies and DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
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state mandates and the latest technology and science on climate change and greenhouse gas reductions.
12.1 Prepare Administrative Draft CAP Document
The organization and format of the administrative draft CAP is anticipated to build from the existing 2018 CAP document and will incorporate additional sections/chapters according to this scope.
Climate adaptation was not addressed in the 2018 CAP but will be included as an additional chapter or section of CAP Amendment No. 2.
Additionally, CAP Amendment No. 2 will build from the 2018 CAP by covering all facets of social equity based on efforts under Task 10 of this scope. As a long-range, far-reaching City planning document that incorporates multiple topics, the CAP will be a valuable resource to begin advancement toward equity in La Mesa.
Ascent will work with the City to understand expectations to tailor the CAP document’s tone and format, GHG measure framework, balance between information presented in chapters and appendices, and overall design. Ascent has a strong graphics and design team who can develop a project logo, Microsoft Word templates, and color schemes that can be used for CAP branding.
The CAP would need to include all relevant information consistent with State CEQA Guidelines Section 15183.5, and Ascent will make recommendations on critical content to be included in the body of the CAP to achieve that consistency while making the document concise, accessible, and engaging.
Ascent will prepare administrative draft documents and submit them to the City for review and comment. This version will not include the final graphic design; rather, the goal will be to receive City feedback and approval on content.
12.2 Prepare Public Draft CAP Document
Following receipt of City comments on the administrative draft CAP, Ascent will prepare a public draft version. The CAP will be tailored to the City’s preferred format and place an emphasis on providing information visually using maps, graphics, tables, and matrices in a Microsoft Word template. Explanatory text will read clearly and concisely.
12.3 Prepare Final CAP Document
Following public review, our team will work with City staff to review comments received and identify any potential changes needed to the public draft CAP. We assume that City staff will be responsible for tracking and organizing public comments received and written responses to public comments.
For no more than 10 hours, Ascent will provide technical support on preparation of responses to comments on the CAP, if desired. The City will provide direction to our team for appropriate revisions to the plan in response to public comments. We will prepare a final CAP to the City for the adoption process. This task assumes minimal editorial revisions to the document and no changes to the technical data. If comments necessitate substantive changes to the technical analysis, our team will work with the City to determine added cost.
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12.3 Public Hearings
The Ascent team will attend and present at City briefings as requested by City staff. This subtask assumes that Ascent’s principal-in-charge and project manager will each prepare for and attend up to one Commission meeting and one City Council meeting for CAP approval, as well as assist with preparation of one presentation. Additional hearing attendance and presentations can be supported with added costs.
Task 12 Work Products:
• Administrative draft CAP in Microsoft Word (draft includes one round of comments from the City and one round of review) (electronic)
• Public draft CAP in Microsoft Word and PDF (draft includes one round of comments from the City and one round of review) (electronic)
• Final CAP (electronic)
• Support City staff in preparing one presentation (at up to two meetings) (electronic)
5.2 Optional Tasks
In addition to the tasks presented above, our team offers the following additional tasks for consideration. These tasks would supplement the scope of work presented above and would require additional budget beyond that proposed here. Estimated costs for each optional task is included in Section 5, Cost Estimate.
5.2.1 Optional Task 1: Additional Public Engagement Workshops Ascent will work with the City to conduct additional workshops and public engagement events as desired. This includes developing presentation and outreach materials, as well as meeting facilitation. This optional task presents the cost per additional outreach event.
Optional Task 1 - Work Products:
• Draft and final presentation and materials for one public workshop (electronic) • Attendance at and facilitation of one public workshop
5.2.2 Optional Task 2: Translation Services
Ascent will contract with a service to provide language translations for one public workshop and engagement flyers, handouts, and tailored communications materials.
Optional Task 2 Work Products:
• Translator attendance at one public workshop
• Translated flyers, handouts, and tailored communications materials as specified in Task 2.2
5.2.3 Optional Task 3: Implementation Cost Analysis
EPIC can prepare Implementation Cost Analysis to estimate the cost to the City of Solana Beach to implement CAP measures.
Optional Task 3 Work Products
• Data collection template
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• Spreadsheet of initial results
• Draft and final reports
• Draft and final presentation
5.2.4 Optional Task 4: Additional CEQA Coverage, Negative Declaration/Mitigation Negative Declaration
Ascent will prepare an administrative draft, screencheck draft, and public draft of an initial study (IS) and negative declaration (ND) or mitigated negative declaration (MND) for the City. Ascent will also prepare a Notice of Intent to Adopt the ND or MND. The City will be responsible for document distribution and publication of notices. Ascent will prepare a response to comments memo to address comments on the Draft CEQA document. If the appropriate CEQA document is determined to be an ND/MND, Ascent will provide a detailed scope of work and budget to the City for a contract amendment.
Optional Task 4 Work Products:
• Administrative and screencheck draft IS/ND or IS/MND (electronic) • Public review draft IS/ND or IS/MND (electronic)
• Draft and final Notice of Intent to Adopt the ND or MND • Draft and final response to comments memorandum (electronic)
5.2.5 Optional Task 5: Additional CEQA Coverage, Environmental Impact Report Ascent will prepare an administrative draft, screencheck draft, and public draft environmental impact report (EIR) for the City based on reviewer comments. Ascent will also prepare a Notice of Preparation (NOP) and Notice of Availability (NOA). The City will be responsible for document distribution, publication of notices, and coordination and facilitation of public meetings.
Ascent will prepare a separate section of the EIR to respond to comments on the Draft EIR. We assume up to 40 hours of technical staff work to respond to comments and assume no new analysis will be needed. The entire EIR will not be reproduced for the Final EIR; rather, any changes to the Draft EIR will be shown in the response to comments document.
If the appropriate CEQA document is determined to be an EIR, Ascent will provide a detailed scope of work and budget to the City for a contract amendment.
Optional Task 5 Work Products:
• Draft and final NOP (electronic)
• Administrative and screencheck Draft EIR (electronic) • Draft and final NOA (electronic)
• Public review Draft EIR (electronic)
• Administrative/screencheck Final EIR (electronic)
• Final EIR (electronic)
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5.3 Management Approach
The EPIC-Ascent Team’s management approach is a combination of standard practices for project management and a customized relationship based on experience and familiarity with the procedures of City of La Mesa. Our team is committed to completing the proposed tasks in close coordination with La Mesa staff. We understand the importance of a well-managed project team to meet tight schedules and budgets, and provide deliverables that match La Mesa’s needs, while efficiently addressing unanticipated project changes. By clearly tracking and managing tasks and leveraging work on other projects, we can perform project tasks efficiently, saving the City time and money.
Scott Anders will be La Mesa’s main point of contact for the project and represent EPIC’s involvement. Poonam Boparai will the main point of contact for Ascent’s participation. They will be responsible for assigning the most appropriate staff for each task order and have full authority to commit the firm’s resources and will oversee each assignment to verify that EPIC and Ascent comply with technical, regulatory, scope, schedule, and budget requirements. Our team will implement the following methods to ensure successful project completion. • Organization - EPIC and Ascent leadership will develop and use project work plans and assign appropriate task leaders that will inform them of scheduling milestones, staff responsibilities, and budgets. Organization leads and key staff will work directly with the assigned La Mesa project manager meeting regularly to provide updates on task status, including preparation of work products, schedule, and budgets. • Clear, Continuous Communication - EPIC and Ascent leadership will develop a management framework that defines clear lines of communication among team members and La Mesa staff, which is key to the successful implementation of concurrent tasks required to complete the CAP Amendment No. 2 project.
• Flexibility - Our team’s project management structure and staff capacity allow us to be responsive to multiple, concurrent tasks and remain flexible to changing requirements and unforeseen planning issues.
• Applied Knowledge - The proposed management team has long-term project experience and deep technical knowledge of all issues related to this project. We understand the impacts of new issues; anticipate potential challenges in the regulatory, policy, and stakeholder contexts; and prepare and submit on time documents that clearly communicate appropriate solutions
• Available and Collaborative - Scott Anders and the leadership of Ascent is fully available to manage this project and is available for meetings, as required, by La Mesa staff, either inperson or via phone. If needed, EPIC and Ascent also have Web conferencing technology (e.g., Zoom and Microsoft Teams) and can “share screens” with La Mesa staff in order to facilitate discussions and minimize in-person meeting costs and personal contact during the pandemic.
5.3.1 Project Team Organization
Our San Diego-based team will be led by EPIC Director Scott Anders, who has more than 20 years of experience supporting local jurisdictions, regional and other agencies in the San Diego region on energy and climate issues and who has led EPIC’s work for the last 16 years, including managing DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
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complex projects. Nilmini Silva-Send, EPIC’s Associate Director will lead many of the tasks related to CAP measures, targets, and monitoring. She has over 25 years in related professional experience. EPIC’s technical analysts and communications staff also will support this project. EPIC is joined by Ascent, who has carefully selected a principal-in-charge and key project staff whose experience and expertise match well with La Mesa’s requirements. Poonam Boparai will serve as the principal-in-charge. She will direct the contract and provide quality assurance through active involvement to ensure Ascent has a deep understanding of the City’s needs and all work products are high quality. Poonam will be supported by Alyssa Way, who will serve as the project manager and be the daily point of contact for the City. Poonam and Alyssa will be supported by a team of climate change analysts, CEQA practitioners, outreach specialists, and graphics specialists. Figure 2 shows the project team organization.
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Figure 2 Project Team Roles and Organization
5.3.2 Allocation of Tasks
Figure 3 summarizes project team roles for the main elements of the project. While EPIC is the prime consultant and will oversee all project activities, EPIC and Ascent will share leadership of project tasks. Ascent will lead development and implementation of a public engagement plan, preparation of CEQA documentation, and CAP document development. EPIC will lead most of CAP revision work, including measure development and benefit-cost analysis, quantification of GHG impacts, guidance on target selection, and preparation of implementation and monitoring procedures. Note that for clarity, we added a new work element for estimating the GHG impacts of Scott Anders
Director
EPIC
Nilmini Silva-Send
Associate Director
EPIC
Yichao Gu
Technical Policy
Analyst II
EPIC
Poonam Boparai
Principal-in-Charge
Ascent Environmental
Katie Gonzalez
Assistant Director,
Communications
EPIC
TBD
Technical Policy
Analyst II
EPIC
Andrew Martin
CEQA Project
Manager
Ascent Environmental
Alyssa Way
Project Manager
Ascent Environmental
Matt Gelbman
Outreach Specialist
Ascent Environmental
Sonam Sahu
GHG Analyst
Ascent Environmental
Chris Mundhenk
CEQA Advisor
Ascent Environmental
Corey AIling
Graphic and
Communic. Specialist
Ascent Environmental
Nicole Greenfield
CEQA Specialist
Ascent Environmental
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candidate reduction measures. This is needed for the benefit cost analysis and evaluation tasks.
This is also reflected in our approach to the project in Section 5.
Figure 3 Role of Project Partners by Project Task
5.3.3 Project Team Roles by Task
Figure 4 summarizes the role of project team members for the tasks. Scott Anders will direct activities for EPIC and lead the benefit-cost analysis and the implementation monitoring tasks.
Nilmini Silva-Send will lead the remaining CAP revision tasks. EPIC staff members will support all aspects of the project. Yichao Gu will conduct all tasks related to identifying candidate measures, targets, and estimating GHG emissions impacts of measures. Katie Gonzalez will support document production and review.
Poonam Boparai will serve as the principal-in-charge. She will direct the contract and provide quality assurance through active involvement to ensure Ascent has a deep understanding of the City’s needs and all work products are high quality. Poonam will be supported by Alyssa Way, who will serve as the project manager and be the daily point of contact for the City. Poonam and Alyssa will be supported by a team of climate change analysts, CEQA practitioners, outreach specialists, and graphics specialists.
Scope of Work EPIC Ascent
Task 2: Develop and implement an engagement plan Support Lead Task 1: Attend public meetings, such as City Council hearings. Support Support Task 3: Identify CAP GHG reduction measures Lead
Task 4: Estimate GHG reduction impacts of all candidate measures Lead Task 5: Complete a benefit-cost analysis on all draft CAP measures Lead Task 6: Evaluate candidate CAP measures Lead
Task 7: Evaluate existing GHG reduction targets Lead
Task 8: Develop CAP implementation monitoring procedures Lead Support Task 9: Prepare appropriate CEQA documentation Support Lead Task 10: Integrate social equity considerations Lead Support Task 11: Develop Climate Adaptation Strategies Lead
Task 12: Prepare draft and final CAP Support Lead
Public Engagement
CAP Revisions
CAP Adoption
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Figure 4 Project Team Roles by Task
Project Tasks
Anders Silva-Send Gu Gonzalez Boparai Way Sahu Mundhenk Martin Greenfield GelbmanAlling
1. Attend Project Meetings Lead
2. Develop and Implement Public Engagement Plan Lead
3. Identify CAP Measures Lead
4. Estimate GHG Impacts of CAP Measures Lead
5. Complete a Benefit-Cost Analysis on Draft CAP Measures Lead
6. Evaluate Candidate CAP Measures Lead
7. Evaluate Existing GHG Reduction Targets Lead
8. Develop CAP Implementation Monitoring Procedures Lead
9. Prepare Appropriate CEQA Documentation Lead
10 Integratge Social Equity into CAP Lead
11. Develop Climate Adaptation Strategies Lead
12. Prepare Draft and Final CAP Lead
Energy Policy Initiatives Center Ascent Environmental
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6 COST PROPOSAL
In this section we provide a summary of the estimated cost of the required and optional tasks included in Section 5. A detailed cost breakdown showing hours and costs by person and by task is provided in Appendix A. Figure 5 below summarizes proposed project costs by task for both EPIC and Ascent. We also include here the proposed costs for the optional tasks.
Figure 5 Proposed Project Budget
Figure 6 provides hourly rates for all staff positions participating in the proposed activities. Note that EPIC provided rates representing the fiscal years that are included in the project duration. EPIC will invoice at the applicable rate. Ascent’s rates will be applicable throughout the project.
Project Tasks EPIC Ascent Total
1. Attend Project Meetings $4,050 $0 $4,050
2. Develop and Implement Public Engagement Plan $0 $15,655 $15,655
3. Identify CAP Measures $6,974 $0 $6,974
4. Estimate GHG Impacts of CAP Measures $10,866 $0 $10,866
5. Complete a Benefit-Cost Analysis on Draft CAP Measures $9,133 $0 $9,133
6. Evaluate Candidate CAP Measures $4,553 $0 $4,553
7. Evaluate Existing GHG Reduction Targets $2,359 $0 $2,359
8. Develop CAP Implementation Monitoring Procedures $4,635 $0 $4,635
9. Prepare Appropriate CEQA Documentation $0 $20,140 $20,140 10 Integratge Social Equity into CAP $2,890 $0 $2,890
11. Develop Climate Adaptation Strategies $0 $3,450 $3,450
12. Prepare Draft and Final CAP $642 $14,655 $15,297
$46,100 $53,900 $100,000
Optional Tasks EPIC Ascent Total
#1Additional Public Engagement Workshops $0 $5,000 $5,000 #2 Translation Services $0 $1,000 $1,000
#3 Implementation Cost Analysis $15,000 $0 $15,000
#4 Additional CEQA Coverage, ND/MND $0 $15,000 $15,000
#5 Additional CEQA Coverage, Focused EIR $0 $150,000 $150,000 DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
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Figure 6 EPIC and Ascent Hourly Rates
EPIC Hourly Rates Ascent Environmental Hourly Rates
Position
FY 21-22
Rate
FY 22-23
Rate Position Rate
Director $122.83 $126.51 Principal-in-Charge $265.00
Assistant Director $96.62 $99.52 Project Manager $130.00 Staff Attorney $77.43 $79.75 GHG Analyst $135.00
Communications Director $69.78 $71.87 Outreach Specialist $185.00 Technical Policy Analyst $65.25 $67.21 CEQA Advisor $250.00 CEQA Project Manager $215.00
CEQA Analyst $145.00
Graphics Specialist $115.00
WP/Admin $125.00
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7 PROJECT SCHEDULE
The table below provides a detailed view of the proposed project schedule. We assume a June 1 start date and a 12-month process to finalize the CAP document.
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Q2
Project Tasks Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep
1.0 Attend Project Meetings
1.1 Attend Kick-Off Meeting
1.2 Attend Regular Project Meetings or Conference Calls
1.3 Conduct Meetings with Relevant City Departments
1.4 Attend Public Meetings
2.0 Develop and Implement Public Engagement Plan
2.1 Develop Draft and Final Public Engagement Plan
2.2 Implement Public Engagement Plan Activities
3.0 Identify CAP Measures
3.1 Review City of La Mesa CAP Measures
3.2 Review Existing CAP Measures in Region and State
3.3 Prepare a List of Candidate CAP Measures
4.0 Estimate GHG Impacts of CAP Measures
4.1 Collect Data
4.2 Calculate GHG Reduction Values
4.3 Develop Technical Document
5.0 Complete a Benefit-Cost Analysis on Draft CAP Measures
5.1 Review Candidate CAP Measures to Determine Data Needs
5.2 Collect Data
5.3 Develop Benefit-Cost Analysis Tool
5.4 Conduct Benefit-Cost Analysis
5.5 Identify Co-Benefits
5.6 Develop CAP Measure Benefit-Cost Draft/Final Report
6.0 Evaluate Candidate CAP Measures (EPIC)
6.1 Develop Measure Selection Criteria
6.2 Develop Evaluation Matrix
7.0 Evaluate Existing GHG Reduction Targets (EPIC)
7.1 Assess Target Options
7.2 Project GHG Emissions
7.3 Prepare Memo on GHG Target Options and Approaches
8.0 Develop CAP Implementation Monitoring Procedures
8.1 Develop CAP Implementation Data Requirements
8.2 Collect Relevant Information from City Departments
8.3 Develop CAP Implmentation Content for CAP
8.4 Develop Implementation Monitoring Memo
9.0 Prepare Appropriate CEQA Documentation
9.1 Prepare Administrative Draft Environmental Checklist and Addendum
9.2 Preparing Final Environmental Checklist and Addendum
10.0 Integrate Social Equity Into CAP
10.1 Define Social Equity
10.2 Develop Social Equity Objectives
10.3 Prepare Memo Summarizing Options
11.0 Develop Climate Adaptation Strategies
11.1 Idenfity City Adaptation Needs
11.2 Develop List of Relevant Adaptation Measures
12.0 Prepare Draft and Final CAP
12.1 Prepare CAP Outline
12.2 Prepare Public Draft CAP Document
12.3 Prepare Final CAP Document
Q3 2022 Q4 2022 Q1 2023 Q2 2023 Q3 2023
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
EPIC Proposal for CAP Amendment #2 RFP 22-13 4-18-22
Energy Policy Initiatives Center 40
8 REFERENCES AND RELEVANT EXPERIENCE
This section presents previous contract experience and references, including our team’s experience developing and updating CAPs and other relevant projects.
8.1 CAP Development and Update Experience
Our San Diego-based EPIC-Ascent Team has significant experience in all aspects of climate planning in the San Diego region. For the past five years, through SANDAG’s program to support climate planning in our region and other contracts, our team has supported climate planning efforts in nearly all jurisdictions around region. Figure 7 lists selected jurisdictions for which our team has completed climate planning projects that include elements similar to the work anticipated for this project.
Figure 7 Selected Jurisdictions for EPIC-Ascent Team Projects Also, our team has deep expertise in climate planning matched to the specific activities of this project. Under contract with SANDAG, our team developed the six technical appendices that comprise SANDAG’s ReCAP Framework (Figure 8):
• Appendix I: GHG Inventories, Projections, and Target Selection (EPIC) • Appendix II: GHG Reduction Calculation Methods for CAP Measures (EPIC) • Appendix III: Benefit-Cost Analysis for CAP Measures (EPIC) • Appendix IV: CAP Implementation Cost Analysis (EPIC)
Jurisdiction
CAP
Measure
Analysis
Target
Selection
Public
EngagementCost
Analysis*
CAP
Document
Implem.
Monitoring CEQA
City of Carlsbad ICA
City of El Cajon BCA
City of Encinitas
City of Escondido
City of Imperial Beach BCA
City of La Mesa BCA & ICA
City of Lemon Grove
City of Oceanside ICA
City of San Diego
City of San Marcos ICA
City of Solana Beach ICA
City of Vista ICA
County of San Diego BCA & ICA
* Benefit-Cost Anaysis (BCA), Implementation Cost Analysis (ICA) DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
EPIC Proposal for CAP Amendment #2 RFP 22-13 4-18-22
Energy Policy Initiatives Center 41
• Appendix V: California Environmental Quality Act and Climate Action Planning (Ascent) • Appendix VI: CAP Monitoring and Reporting (EPIC)
ReCAP is considered the accepted regional guidance for climate action planning in the San Diego region.
Figure 8 ReCAP Technical Appendices
Our team also monitors guidance from the State of California, including through the Air Resources Board (ARB) and Office of Planning and Research (OPR).
8.2 Other Related Experience
In addition to the local jurisdictions summarized above, our team also has competed CAP other related climate planning work in our region.
• City of Encinitas CAP Ordinances – EPIC is working with the City of Encinitas to develop energy-related CAP ordinances, including the first all-electric new building requirement in the region.
• Climate Equity Indexes – EPIC developed Climate Equity Indexes for City of San Diego and City of Chula Vista.
• City of Encinitas Active Transportation Analysis – EPIC completed an analysis of City of Encinitas Active Transportation Plan to support its CAP update process. • Carbon Offsets – EPIC recently completed a detailed analysis of local carbon offset project opportunities in the San Diego region.
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
EPIC Proposal for CAP Amendment #2 RFP 22-13 4-18-22
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• City of San Diego CAP Consistency Checklist – Ascent worked with the City of San Diego to develop a checklist to assess consistency of future projects with the ongoing CAP update.
• County of San Diego Offsite Mitigation – Ascent is assisting the County with identifying and evaluating potential opportunities for non-protocol offsite GHG mitigation. • Regional Decarbonization Framework – EPIC is supporting the County of San Diego’s Regional Decarbonization Framework (RDF) project, including the recent Local Policy Opportunity chapter of the RDF Technical Report.
The following sections provide detailed information about our team’s project experience. Figure 9 summarizes the selected projects provided below.
Figure 9 Summary of the EPIC-Ascent Team's Climate Action Planning Experience
CLIENT PROJECT
TEAM
MEMBER
Previous Experience with City of La Mesa
City of La Mesa Climate Action Plan Cost Analysis EPIC
SANDAG GHG Inventory and CAP Snapshot Support EPIC/Ascent SANDAG On-Call Climate Planning Services
SANDAG Regional Framework EPIC/Ascent
City of Encinitas Climate Action Plan Development EPIC/Ascent City of Solana Beach Climate Action Plan Development EPIC/Ascent City of Lemon Grove Climate Action Plan Development EPIC/Ascent City of Vista Climate Action Plan Development EPIC/Ascent City of San Marcos Climate Action Plan Development EPIC/Ascent City of Escondido Climate Action Plan Development EPIC/Ascent City of Oceanside Climate Action Plan Cost Implementation Analysis EPIC City of El Cajon Climate Action Plan Development EPIC/Ascent SANDAG Climate Action Plan Monitoring, and Data Portal EPIC/Ascent Other Relevant Experience
City of San Diego Climate Action Plan Monitoring EPIC
City of Encinitas Active Transportation Plan Analysis
Interim CAP Update Support EPIC
City of Carlsbad Climate Action Plan Update Support EPIC City of Carlsbad Climate Action Plan Checklist and GHG Guidance Ascent City of Carlsbad Climate Action Plan Management Plan Support EPIC City of Carlsbad Climate Action Plan Implmentation Cost Analysis EPIC County of San Diego Benefit-Cost Analysis EPIC
City of Chula Vista Climate Equity Index EPIC
San Diego Unified Port District Climate Action Plan Technical Study Ascent City of Encinitas Climate Action Plan Update Ascent
The San Diego Foundation Opportunities for Local Carbon Offsets EPIC DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
EPIC Proposal for CAP Amendment #2 RFP 22-13 4-18-22
Energy Policy Initiatives Center 43
8.3 Project References
The following provides examples of projects completed or underway by the EPIC-Ascent Team. We also provide additional project examples and references below.
Project Name &
Brief Summary
City of Carlsbad CAP Amendment No. 2
City of Carlsbad selected the EPIC-Ascent team to prepare a CAP Update.
Main tasks include developing and implementing a public engagement plan; identifying and evaluating candidate CAP measures, including GHG and cost analysis; evaluating existing GHG reduction targets; developing a CAP implementation monitoring procedures; preparing CEQA documentation; and, preparing a draft and final CAP document.
Dates of Project Nov 2021 – Oct 2022
Company Name City of Carlsbad, Public Works
Address 1635 Faraday Avenue
City, State, Zip Carlsbad, CA 92008
Phone 760-602-4623
Email [email protected]
Principal Katie Hentrich
Contact Name &
Title
Katie Hentrich, Climate Action Plan Administrator
Contact Phone 442-339-2623
Project Name &
Brief Summary
City of Escondido CAP Update
Under contract to SANDAG, the EPIC-Ascent team updated City of Escondido’s 2013 Climate Action Plan (CAP). Tasks included updating the GHG inventory and emission projections, setting targets consistent with updated state guidance, developing new GHG mitigation policies, developing and implementing a public engagement plan, preparing a draft and final CAP document. Under separate contract, Ascent Environmental prepared CEQA documentation for the CAP update.
Dates of Project Oct 2017 to Dec 2020
Company Name City of Escondido
Address 201 North Broadway
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
EPIC Proposal for CAP Amendment #2 RFP 22-13 4-18-22
Energy Policy Initiatives Center 44
City, State, Zip Escondido, CA 92025
Phone 760-839-4880
Email [email protected]
Principal Mike Strong (now with City of Carlsbad)
Contact Name &
Title
Mike Strong, Assistant Director Community Development
Contact Phone 760-602-4625 or 442-339-2710
Project Name &
Brief Summary
City of San Diego CAP Update and Other Support
The EPIC-Ascent team is supporting the City of San Diego’s effort to update its 2015 CAP, including updating its GHG inventory; identify and evaluate GHG reduction measures; support work to identify co-benefits and to integrate equity more comprehensively into CAP measures and activities; support a comprehensive public outreach strategy; and conduct CEQA analysis and documentation; and support preparation of a draft and final CAP documents. EPIC also helped the City’s Sustainability Department to develop the first-of-its-kind Climate Equity Index.
Dates of Project 2015-present (under multiple contracts) Company Name City of San Diego Sustainability Department Address 202 C St.
City, State, Zip San Diego, CA 92101
Phone 619-236-5555
Email [email protected]
Principal Moriah Saldana
Contact Name &
Title
Climate Action Plan Program Coordinator
Contact Phone (909) 953-9233
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
EPIC Proposal for CAP Amendment #2 RFP 22-13 4-18-22
Energy Policy Initiatives Center 45
8.3.1 Previous Experience with City of La Mesa
The EPIC-Ascent team has previous experience supporting climate action planning work in City of La Mesa. Based on our experience conducting a cost analysis for the 2018 La Mesa CAP, we are very familiar with the document and associated GHG measures. Further, our team has been developing inventories and tracking certain CAP implementation metrics for 16 local jurisdictions in the region, including La Mesa. As a result, we are familiar with the GHG inventories and will bring significant knowledge and experience to the task of developing implementation monitoring procedures (Task 8).
City of La Mesa CAP Cost Analysis (EPIC)
Project Manager: Scott Anders
Other Key Staff Members: Marc Steele
Project Award Date: February 2016
Project Completion Date: June 2017
Project Cost: $25,100
Client: City of La Mesa via San Diego Association of Governments (SANDAG) Client Contact: Howard Lee (now City of Coronado), 619.522.2423, [email protected].
Project Description: Under contract to SANDAG to
support the 16 smallest jurisdictions in the region,
EPIC conducted two cost analyses on the City of
La Mesa Climate Action Plan (CAP). The cost
effectiveness analysis of the CAP determined the
net cost or benefit for each measure to reduce
one ton of CO2e and a benefit-cost analysis to
determine the financial impacts of CAP measures
on homes and businesses located within the City
of La Mesa. The second analysis estimated the
staffing cost to the City of La Mesa to implement
CAP measures for the first five years.
GHG Inventories and CAP Snapshots
Project Manager: Scott Anders
Other Key Staff Members: Nilmini Silva-Send, Yichao Gu, Marc Steele, Project Award Date: November 2016
Project Completion Date: June 2021
Project Cost: Task Order 1 ($450,000), Task Order 13 ($151,000) Client: San Diego Association of Governments (SANDAG)
Client Contact: Katie Hentrich, Regional Energy/Climate Planner, SANDAG, 619.595.5609, [email protected].
Project Description: Under Task Order 1 of our contract with SANDAG, our EPIC-Ascent developed an award-winning regional framework for climate action planning that provided methods and technical documents for estimating GHG inventories, estimating emissions impacts of climate action plan measures, conducting CAP cost analyses, and monitoring CAP progress over time. Our team also prepared greenhouse gas inventories for the region and 16 local jurisdictions, including La DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
EPIC Proposal for CAP Amendment #2 RFP 22-13 4-18-22
Energy Policy Initiatives Center 46
Mesa. As part of a separate Task Order (13), the EPIC-Ascent team supported SANDAG’s program to monitor the CAPs of16 local jurisdictions in the region, including collecting data related to CAP measure activities and Snapshot development and review. EPIC also supported development of SANDAG’s Data Portal, which houses related CAP implementation data on a publicly available portal.
8.3.2 SANDAG Climate Planning Services
From 2016-2020, EPIC and Ascent have had an agreement in place with SANDAG to support climate action planning in the region under the Roadmap Program. This work, which includes work in all aspects of climate action planning. Work completed for these Task Orders is relevant to La Mesa’s CAP Amendment No. 2 project. Figure 10 includes information on these projects, including contact information for the city or local agency counterpart.
8.3.3 County of San Diego Regional Decarbonization Framework Project Project Manager: Scott Anders
Other Key Staff Members: Nilmini Silva-Send, Joe Kaatz, Yichao Gu, Marc Steele Project Award Date: August 2021
Project Completion Date: February 2022
Project Cost: $120,000
Client: County of San Diego
Client Contact: Murtaza Baxamusa), 619-510-2793, [email protected] Project Description: EPIC supported development of the County of San Diego’s Regional Decarbonization Framework Project. Specifically, EPIC developed Chapter 8, which summarized our efforts to identify local policy opportunities for GHG reductions. For this work, we reviewed the legal and regulatory authority of local jurisdictions to act to influence or regulate GHG emissions; reviewed all CAPs to determine how often certain measures were included, the reductions from each category of measures, and whether and how social equity considerations were included; and, we estimated the GHG impacts of all CAPs.
Figure 10 EPIC and Ascent Projects through SANDAG Program CLIENT PROJECT CONTACT*
SANDAG Regional Climate Action Planning Framework Allison Wood, 619.699.1973, [email protected] City of Encinitas Climate Action Plan Update Crystal Najera, [email protected], 760-943-2285 City of Solana Beach Climate Action Plan Development Dan King, [email protected], 858-720-2477 City of Lemon Grove Climate Action Plan Development Noah Alvey, [email protected], 619-825-3812 City of Vista Climate Action Plan Development John Conley, [email protected], 760-643-5200 City of San Marcos Climate Action Plan Update Saima Qureshy, [email protected], 760-744-1050 City of Escondido Climate Action Plan Update Mike Strong (previously with City of Escondido), 760.602.4625, [email protected]
City of El Cajon Climate Action Plan Development Melissa Devine, [email protected], 619-441-1773 *Contact person may be employed by a different local jurisdiction at this time.
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
EPIC Proposal for CAP Amendment #2 RFP 22-13 4-18-22
Energy Policy Initiatives Center 47
9 APPENDIX A – COST PROPOSAL DETAILS
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
$100,000
*Hourly rates here are the average of FY 21-22 and FY 22-23.
Task No. Hours Hourly Rate* Total
1.0 Director 4.0 $ 124.67 $ 498.68
Assistant Director 20.0 $ 98.07 $ 1,961.40
Communications Director 0.0 $ 70.83 $ -
Technical Policy Analyst 1 16.0 $ 66.23 $ 1,059.68
Technical Policy Analyst 2 8.0 $ 66.23 $ 529.84
48.0 $4,049.60
3.0 Director 4.0 $ 124.67 $ 498.68
Assistant Director 12.0 $ 98.07 $ 1,176.84
Communications Director 0.0 $ 70.83 $ -
Technical Policy Analyst 1 40.0 $ 66.23 $ 2,649.20
Technical Policy Analyst 2 40.0 $ 66.23 $ 2,649.20
96.0 $6,973.92
4.0 Director 6.0 $ 124.67 $ 748.02
Assistant Director 12.0 $ 98.07 $ 1,176.84
Communications Director 0.0 $ 70.83 $ -
Technical Policy Analyst 1 75.0 $ 66.23 $ 4,967.25
Technical Policy Analyst 2 60.0 $ 66.23 $ 3,973.80
153.0 $10,865.91
5.0 Director 13.8 $ 124.67 $ 1,725.55
Assistant Director 8.0 $ 98.07 $ 784.56
Communications Director 0.0 $ 70.83 $ -
Technical Policy Analyst 1 10.0 $ 66.23 $ 662.30
Technical Policy Analyst 2 90.0 $ 66.23 $ 5,960.70
121.8 $9,133.11
6.0 Director 4.0 $ 124.67 $ 498.68
Assistant Director 18.0 $ 98.07 $ 1,765.26
Communications Director 8.0 $ 70.83 $ 566.64
Technical Policy Analyst 1 26.0 $ 66.23 $ 1,721.98
Technical Policy Analyst 2 0.0 $ 66.23 $ -
56.0 $4,552.56
COST PROPOSAL (PRIME)
Total Proposal Amount (Prime & Subs):
DIRECT LABOR COSTS
CAP Amendment No. 2 (RFP22-13)
University of San Diego - EPIC
Identify CAP Measures
Prime Consultant Name:
Project Name:
Evaluate Candidate CAP Measures (EPIC)
Attend Project Meetings
Complete a Benefit-Cost Analysis on Draft CAP Measures
Estimate GHG Impacts of CAP Measures
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
7.0 Director 2.0 $ 124.67 $ 249.34
Assistant Director 8.0 $ 98.07 $ 784.56
Communications Director 0.0 $ 70.83 $ -
Technical Policy Analyst 1 10.0 $ 66.23 $ 662.30
Technical Policy Analyst 2 10.0 $ 66.23 $ 662.30
30.0 $2,358.50
8.0 Director 24.0 $ 124.67 $ 2,992.08
Assistant Director 10.0 $ 98.07 $ 980.70
Communications Director 0.0 $ 70.83 $ -
Technical Policy Analyst 1 10.0 $ 66.23 $ 662.30
Technical Policy Analyst 2 0.0 $ 66.23 $ -
44.0 $4,635.08
10.0 Director 10.0 $ 124.67 $ 1,246.70
Assistant Director 10.0 $ 98.07 $ 980.70
Communications Director 0.0 $ 70.83 $ -
Technical Policy Analyst 1 10.0 $ 66.23 $ 662.30
Technical Policy Analyst 2 0.0 $ 66.23 $ -
30.0 $2,889.70
12.0 Develop Climate Adaptation Strategies 2.0 $ 124.67 $ 249.34 Director 4.0 $ 98.07 $ 392.28
Assistant Director 0.0 $ 70.83 $ -
Communications Director 0.0 $ 66.23 $ -
Technical Policy Analyst 1 0.0 $ 66.23 $ -
Technical Policy Analyst 2 0.0 $ 66.23 $ -
6.0 $641.62
$ 46,100.00
$ 53,900.00
$ 100,000.00
Subtotal Direct Labor Costs (Prime):
Subtotal Direct Labor Costs (Sub 1):
TOTAL DIRECT LABOR COSTS:
Evaluate Existing GHG Reduction Targets (EPIC)
Develop CAP Implementation Monitoring Procedures
Integratge Social Equity into CAP
Prepare Draft and Final CAP
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
$53,900
Task No. Hours Hourly Rate Total
2.0 Principal-in-Charge 10.0 $ 265.00 $ 2,650.00
Project Manager 26.0 $ 130.00 $ 3,380.00
Climate Change Analyst 30.0 $ 135.00 $ 4,050.00
Outreach Specialist 18.0 $ 185.00 $ 3,330.00
CEQA Advisor 0.0 $ 250.00 $ -
CEQA Project Manager 0.0 $ 215.00 $ -
CEQA Analyst 0.0 $ 145.00 $ -
Graphics Specialist 13.0 $ 115.00 $ 1,495.00
Admin 6.0 $ 125.00 $ 750.00
Total 103.0 $ 15,655.00
9.0 Principal-in-Charge 4.0 $ 265.00 $ 1,060.00
Project Manager 4.0 $ 130.00 $ 520.00
Climate Change Analyst 0.0 $ 135.00 $ -
Outreach Specialist 0.0 $ 185.00 $ -
CEQA Advisor 10.0 $ 250.00 $ 2,500.00
CEQA Project Manager 34.0 $ 215.00 $ 7,310.00
CEQA Analyst 52.0 $ 145.00 $ 7,540.00
Graphics Specialist 4.0 $ 115.00 $ 460.00
Admin 6.0 $ 125.00 $ 750.00
Total 114.0 $ 20,140.00
11.0 Principal-in-Charge 4.0 $ 265.00 $ 1,060.00
Project Manager 4.0 $ 130.00 $ 520.00
Climate Change Analyst 12.0 $ 135.00 $ 1,620.00
Outreach Specialist 0.0 $ 185.00 $ -
CEQA Advisor 0.0 $ 250.00 $ -
CEQA Project Manager 0.0 $ 215.00 $ -
CEQA Analyst 0.0 $ 145.00 $ -
Graphics Specialist 0.0 $ 115.00 $ -
Admin 2.0 $ 125.00 $ 250.00
Total 22.0 $ 3,450.00
12.0 Principal-in-Charge 10.0 $ 265.00 $ 2,650.00
Project Manager 20.0 $ 130.00 $ 2,600.00
Climate Change Analyst 48.0 $ 135.00 $ 6,480.00
Outreach Specialist 2.0 $ 185.00 $ 370.00
CEQA Advisor 0.0 $ 250.00 $ -
CEQA Project Manager 2.0 $ 215.00 $ 430.00
CEQA Analyst 4.0 $ 145.00 $ 580.00
Graphics Specialist 8.0 $ 115.00 $ 920.00
Admin 5.0 $ 125.00 $ 625.00
Total 99.0 $ 14,655.00
$ 53,900.00
Develop Climate Adaptation Strategies
Total Direct Labor Costs (Sub 1):
Prepare Draft and Final CAP
Develop and Implement Public Engagement Plan
DIRECT LABOR COSTS
Develop and Implement Public Engagement Plan
Total Subconsultant Amount:
COST PROPOSAL (Subconsultant)
Project Name: CAP Amendment No. 2 (RFP22-13V)
Subconsultant Name: Ascent Environmental
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
EPIC Proposal for CAP Amendment #2 RFP 22-13 4-18-22
Energy Policy Initiatives Center 48
10 APPENDIX B STAFF RESUMES
Resumes of key personnel are provided below.
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Scott J. Anders
[email protected]
PROFESSIONAL EXPERIENCE
Director, Energy Policy Initiatives Center October 2005-Present University of San Diego School of Law, San Diego, CA
• Founding Director for energy policy research center
• Develop and implement strategic business and operational plan • Direct all operational, business development, research and analysis, and academic activities
• Direct academic program, including Energy Law and Policy Course and Clinic Selected projects directed:
• Regional Decarbonization Framework Local Policy Opportunities Analysis (2022) • Local Carbon Offset Analysis (2021)
• City of Encinitas Energy Ordinance Development (2018 – 2022) • San Diego County Water Heater Ordinance Development (2018-Present) • San Diego County CAP Cost Analysis (2017-2018)
• San Diego Energy Roadmap Program Climate Planning (SANDAG) (2016-Present) • City of San Diego Climate Action Plan Monitoring and Update Support (2016-Present) Lead or co-author on selected EPIC publications:
• Residential and Commercial Property Assessed Clean Energy (PACE) Financing in California Update (2014)
• Solar Shade Control Act: A Review of The Statutes and Relevant Cases Update (2014) • Solar Rights Act: A Review of The Statutes and Relevant Cases Update (2014) • Reducing Greenhouse Gases from Electricity and Natural Gas Use in San Diego Buildings (2009)
• San Diego County Greenhouse Gas Inventory: An Analysis of Regional Emissions and Strategies to Achieve AB 32 Targets (2008)
Director of Policy and Planning
Center for Sustainable Energy, San Diego, CA November 2003- September 2005 • Managed regulatory and legislative issue research and analysis • Directed communications with regulatory agencies, including writing position papers and comments.
Director of Programs
Center for Sustainable Energy, San Diego, CA May 2003-November 2003 • Managed all aspects of 7 public interest energy programs ($20 million budget) • Managed a professional staff of 7 program managers and engineers DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Scott J. Anders
[email protected]
Program Manager
Center for Sustainable Energy, San Diego, CA August 1999-May 2003 • Managed $10 million in renewable energy incentive projects for the Self-Generation Incentive Program
• Developed and implemented a $1 million program designed to provide energy efficiency and policy services to local governments
State Program Director
Center for a Sustainable Economy, Washington D.C. September 1997 – June 1999 • Developed and managed State Program for non-profit, non-partisan, tax and economic policy institute that focuses on environmental taxes
• Coordinated state-level project development, outreach, research, and fund raising • Managed year-long research project to determine the feasibility of environmental tax reform in all 50 states
PROFESSIONAL AND COMMUNITY ORGANIZATIONS
• Vice Chair, San Diego Association of Governments Energy Working Group October 2006 – Present
• Member, Board of Directors, Clean Tech San Diego
March 2012 – Present
• Member, SDG&E Community Advisory Committee
January 2010 – December 2015
• Member, Port of San Diego Environmental Advisory Committee April 2016 – Present
• Member, Board of Directors, Lakeside’s Riverpark Conservancy August 2005 – Present
EDUCATION
Master of Arts, Public Policy, School of Public Policy, University of Maryland (1997) Environmental and Energy Policy Concentration
Bachelor of Arts, International Politics, Muhlenberg College, Allentown, PA (1991) Phi Beta Kappa, Magna Cum Laude
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
1 Jeanne Nilmini Silva-Send
Education
University of Kiel, Germany: PhD, International Environmental Law and Policy University of London, UK: LLB, Law
University of California, Davis: LLM, Soil Chemistry
University of Sussex, UK: BSc (honors), Chemistry
Professional Experience
Environmental Consulting 1990- 2005
Teaching 2002-current
University of Kiel, Germany, School of Law
University of San Diego, School of Law
Energy Policy Initiatives Center, University of San Diego 2007-current
1. Assistant Director, EPIC: Assists Director in development and implementation of strategic business and operational plans; assists with operations, budgeting business development; leads climate mitigation research and analysis, fundraising and contracts and grant-writing.
2. Lead and manage energy and climate policy Projects (multi-year, multi-stakeholder) a. Greenhouse gas (GHG) inventories, projections, target-setting: Development and documentation of locally applicable procedures and methods based on Intergovernmental Panel on Climate Change (IPCC), California Air Resources Board methodology, and the ICLEI US, Local Government and G40 protocols and best available data. Work with state and regional agencies to establish consistency and develop systems of data collection and management that meets California data privacy regulations. b. Climate Action Plans, GHG Mitigation Policies and Monitoring tools: Development of regional frameworks for CAPs, CAP monitoring and cost-benefit analysis (2016-2021) c. Performance Monitoring Metrics to track progress of low carbon policies, activities and measures, and assess effectiveness of policies.
d. Water – Energy nexus study 2015-2017: Led a grant funded study to assess energy and GHG intensities for water supply and conveyance, treatment and distribution by jurisdiction. e. Climate Equity Index – Led development of stakeholder-driven, first-in-region index based on 35 indicators related to health, socio-economic factors, mobility and housing, standardized and weighted by census tract. This will enable data-driven prioritization of investments related to climate mitigation and impacts to increase vulnerable community resilience in the face of climate change. f. Holistic framework for an economic guidance document for climate adaptation and transportation resilience strategies –on-going; lead development of, including integration of equity into strategies; assist in identification of screening factors to prioritize strategies, including cost-benefit analysis to enable economically-informed determine in which adaptation and resilience strategies to invest. g. Development of a Framework to Identify Carbon Offsets and Decarbonization Projects for Regional and Local Use – on-going; identification of legal, technical additionality and permanence issues and potential solutions.
3. Annual sustainability dashboard, Co-lead: see Equinox Dashboard at https://www.sandiego.edu/soles/hub-nonprofit/initiatives/dashboard/
4. Co-Principal Investigator (co PI) in National Science Foundation (NSF) funded project on Climate Change Education, 2011-2018 Conceptualized, co-wrote and won $5 mi project to develop, implement and evaluate methods of multidisciplinary social psychology-based climate change communication methods for decision makers; led, developed and implemented climate educational activities DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
2 such as panel discussions, forums, workshops for and with the transportation sector leaders and decision makers, the 18 native American tribes in the region, and the farming community leaders. Includes analysis of public opinion surveys on the relationship of climate and energy knowledge and action. (2010-2017, see http://www.sandiego.edu/climate/). Led development of web-based tools and educational material.
5. Reviewer
o Invited, International Renewable Energy Agency (IRENA’s) “Innovation Landscape Report for a Renewable -Powered Future: Solutions to integrate variable renewables” , significant input and revisions.
February 2019
o Contributor, REN21 on “Renewables in Cities Global Status Report 2019” which aims to map out the current status of cities and towns advancing low carbon and renewable energy uptake to help achieve the transition to low carbon energy.
o Review of Community Choice Energy Feasibility Study, City of San Diego, 2018 o Multiple reviews for academic journals on aspects and policies related to the energy transition. o Independent Academic Reviewer, Greenhouse Gas Emissions Calculations and Assumptions for Water Treatment Plant 4, Austin Water Utility (2009)
6. International Capacity Building Projects
o Saudi Arabia Oil Company (Aramco), December 2014: Development, Implementation and Teaching of an Energy Policy Workshop. A multi-module 8-day workshop on a) comparison of energy data, balances and outlooks; energy efficiency indicators comparisons for Saudi Arabia, Gulf Cooperation Council countries and 6 case studies – Indonesia, China, Malaysia, Norway, Germany and California. b)Policy and regulatory lessons from energy transitions: Indonesia (petroleum exporter to importer) China (oil/coal/gas exporter to importer) Norway (fisheries to oil and role of state oil company, government regulation and oil funds) Malaysia (phasing out petroleum subsidies); California (integration of energy and climate policy); Germany (“Energiewende” policies;) International treaties impacts on resource-rich countries - The UN Framework Convention on Climate Change (UNFCCC), Kyoto and Paris Protocols and trends in mitigation obligations; World Trade Organization (WTO) law as it relates renewable energy disputes and dual and triple natural gas pricing schemes.
o Invited Speaker, Third Asian Judges Symposium 2016, Asian Development Bank, Manila, Philippines:
Regulatory drivers and litigation for city climate action in California as an example for Asian cities and judiciary.
o Collaborative development and implementation of conference, and speaker at Southwest Tribes Summit on Climate Change Impacts, September 2017, funded by the La Jolla tribe, and Bureau of Indian Affairs (BIA).
7. Other Academic and Teaching
o 2009-current: Adjunct Professor, University of San Diego, School of Law - International Energy Law with focus on investment, international trade, international arbitration and intersection with international climate change law;
o 2004-2005 Visiting Professor, University of San Diego - international and European Environmental Law o 2002-2004: Lecturer: Walter Schuecking Institut fuer Internationales Recht, University of Kiel, Germany o 2003-2005: Assistant Editor, German Yearbook of International Law, University of Kiel, Germany o 2000-2003: Project Scientist, Institute of Geosciences, University of Kiel, Germany: Coordination of federally funded (BMBF) consortia project on Natural Attenuation (2000-2001); management of EUproject to install submarine well and monitor submarine groundwater beneath the Baltic Sea to analyze effect of groundwater seepage pollutants on sea water.
8. Advisory Committees
o Greening Border Conference, focus on the Tijuana River watershed (2009) o San Diego Regional Airport Authority committee on carbon credits sales project (2009) o Member of technical advisory committee of Regional Energy Innovation Cluster (2016 - 2021) o Environmental Advisory Committee member, Port of San Diego - current o Advisory Board – The Climate Registry, Water- Energy Nexus Registry – 2018 o Sustainability Advisory Board, City of Del Mar, since 2019.
9. Environmental Consulting: 1986-1988 (California); 1991-1999 (Germany); 2006 (California) DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
3 o USA: ASTM due diligence audits, environmental impact assessments; delineation of groundwater contaminant plumes using soil gas chromatography (multiple sites California, Colorado); o Europe: environmental and due diligence and compliance audits for private companies based on EU and national environmental laws (Germany, England, Italy, Spain, Sweden); analysis of air permit applications in Germany for Canadian acquisition bid as part of due diligence; led environmental audits at 6 US Department of Defense bases Germany; comparative legislative analysis of US EPA-based environmental requirements with those of the European Union, Italy, Spain, Germany to develop technical standards for 8 media (drinking water, waste water, air, pesticides, PCBs, hazardous material, hazardous waste, noise) based on a balance between the most protective and technical feasibility, national practices and legal liabilities.
Certifications and Memberships
Certificate of Achievement (California Climate Action Registry), Technical Advisor, Greenhouse Gas Assessments, 2007
International Bar Association
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Yichao Gu
EDUCATION
M.S. in Civil and Environmental Engineering
University of California, Berkeley
Major Field: Energy, Civil Infrastructure and Climate
2015
B.S. in Civil and Environmental Engineering
University of Illinois at Urbana-Champaign (UIUC), Graduated with Honors 2014
Major Fields: Environmental Engineering and Energy-Water-Environment Sustainability Minor in Applied Statistics
Technical Policy Analyst II
Energy Policy Initiatives Center, University of San Diego School of Law
San Diego, CA
Jul 2020- Present
Technical Policy Analyst
Energy Policy Initiatives Center, University of San Diego School of Law
San Diego, CA
Jul 2015- Jun 2020
• Collect and analyze data, establish quality control methods, develop and refine methods for greenhouse gas emission inventories, and business-as-usual projections for jurisdictions and public agencies in the San Diego region;
• Design and improve methods and models to assess and quantify greenhouse gas emission reduction policies and programs for local Climate Action Plans
• Assist San Diego regional public agencies, local jurisdictions, school districts and universities to develop Climate Acton Plans, determine greenhouse gas reduction targets, select and assess mitigation policies, identify and collect data for monitoring metrics, develop material for stakeholder and public engagement • Regular review and analysis of federal and state energy and climate assessments and impact on regional and local policy
• Conduct research and develop technical papers and conference proceedings on the greenhouse gas impact of policies
Graduate Student Instructor
Department of Physics, University of California, Berkeley
Berkeley, CA
Aug 2014-Dec 2014
• Planned and conducted discussion and laboratory sections for physics course for undergraduate engineering students, two sections of 20 students, eight hours per week • Held weekly office hours and review sessions before exams that open to nearly 500 students Environmental Engineering Intern
Greenment Environmental, former Northern Asia Service Group of CH2M HILL
Shanghai, China
May 2013-Jul 2013
• Developed an oil spill contingence plan based on the response capabilities at various areas and companies • Evaluated health system in Chongqing, China and drafted health impact part of an ESHIA report baseline • Conducted reviews and translations for three EIA reports from Chinese to English or vice versa Research Assistant
California Department of Public Health, Indoor Air Quality Program
Richmond, CA
Feb 2015 – May 2015
• Analyze time-varying emissions of volatile organic chemicals (VOCs) during and after cleaning activities • Conduct literature reviews on airborne exposures studies and organic emissions testing Undergraduate Research Assistant
Air Quality Engineering and Science Group, UIUC
Champaign, IL
Jul 2012 - May 2014
• Used MATLAB to analyze plume opacity based on digital images and videos from field campaign • quantify plume opacity using Digital Opacity Method (DOM) • Drafted two reports and one conference proceeding on opacity measurement and uncertainty Undergraduate Independent Research Paper: Plume Opacity Measurement and Uncertainty of Using Digital Cameras and Smartphones
Study Abroad Participant/Research Assistant
Department of Mechanical Engineering, Universidad Pontificia Comillas
Madrid, Spain
May 2012-Jun 2012
• Analyzed the influences of National Policies on the development of wind power in Spain, Brazil and Peru • Assisted department selecting journals for Energy and Natural Resource Convention and introduced speakers
PROFESSIONAL EXPERIENCE
RESEARCH EXPERIENCE
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
• Yuen, W., Gu, Y., Mao, Y., Koloutsou-Vakakis, S., Rood, M.J., Son, H.-K., Mattison, K., Franek, B., and Du, K. (2017). Performance and Uncertainty in Measuring Atmospheric Plume Opacity Using Compact and Smartphone Digital Still Cameras. Aerosol Air Qual. Res. 17: 1281–1293. • Yuen, W., Gu, Y., Rood, M.J., Koloutsou-Vakakis, S. Wavelength-dependent Opacity Measurement and Uncertainty using Digital Cameras and Smartphones. 107th Annual Meeting of the Air & Waste Management Association. Long Beach, CA, 2014
CERTIFICATIONS
• Certificate in Summer Institute on Sustainability and Energy, University of Illinois at Chicago, 2014 • LEED Green Associate, Green Building Certification Institute, 2013
SCHOLARSHIPS AND AWARDS PUBLICATIONS
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
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PROFILE
Highly qualified and experienced Paralegal with notable achievements in the areas of Antitrust, Securities, Consumer Law, Class Actions, Broker Arbitration, and Business Litigation.
EXPERIENCE
ASSISTANT DIRECTOR OF COMMUNICATIONS, PUBLIC INTEREST LAW, UNIVERSITY OF SAN DIEGO SCHOOL OF LAW, SAN DIEGO, CA — 2017 –
PRESENT
Coordinates with the Administrative Directors of the Center for Public Interest Law, Children’s Advocacy Institute, and Energy Policy Initiatives Center to enable strong communications support for both internal and external audiences. She provides editing, publishing, and strategic communications support for the academic programs of all three centers and plays a significant role in editing and preparing for publication the centers’ student-drafted journals, reports, and other publications. Provides paralegal and general administration support for the Public Interest Law department’s impact litigation work.
SENIOR PARALEGAL & OFFICE MANAGER, HULETT HARPER STEWART LLP, SAN DIEGO, CA — 2004 – 2017
Lead and coordinate office support efforts for up to seven attorneys: Prepare, review, and facilitate court filings and submissions (case law analysis, quote checking, cite verification, Shepardization of cases, conformation to Bluebook citation form, proofreading, grammatical editing, and ECF or other online filing); Prepare draft pleadings for attorneys; Conduct corporation background research; legal research; Trial preparation and Trial management in state and federal courts; Organize, maintain, and catalogue document productions; Maintain Discovery files; Maintain Firm calendar and voluminous case materials; Create and maintain document production and transcript databases. Work closely with attorneys to enable smooth technological changes intended to facilitate the case management process.
Office Manager duties include: Maintain Firm administrative files; Maintain employee files, manage payroll and administer 401K; Coordinate and maintain Human Resources for the office (including healthcare management, new employees, and scheduling); Maintain billing and timekeeping records and reports; Maintain accounting files and work with the bookkeeper to allocate and pay bills; Redesign and maintain Firm website; Fix and/or work with outside IT to tackle daily computer issues. (2012 - present)
PARALEGAL, MILBERG WEISS BERSHAD HYNES & LERACH LLP,
SAN DIEGO, CA — 1998 - 2004
Responsibilities in the areas of Antitrust, Securities, Consumer Law, and Class Actions: Prepared and reviewed court filings and submissions (case law analysis, quote checking, cite verification, Shepardization of cases, conformation to Bluebook citation form, proofreading, grammatical editing); prepared stipulations and proposed orders for attorneys; Conducted corporation background research (workups and historical background research); Prepared case summaries and reviews; Trial preparation and legal research; Trial management; Organized, maintained and catalogued document productions; Maintained department calendar and voluminous case materials; Coordinated with co-counsel regarding status of cases and created and circulated memos and charts accordingly.
1216 Stagecoach Trail Loop, Chula Vista CA 91915 619.654.0586 [email protected]
KATHERINE V. GONZÁLEZ, PARALEGAL
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
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EDUCATION
UNIVERSITY OF SAN DIEGO, SAN DIEGO, CA –
PARALEGAL CERTIFICATE, 1998
UNIVERSITY OF SAN DIEGO, SAN DIEGO, CA –
BA POLITICAL SCIENCE-CUM LAUDE, 1998
(EMPHASIS IN LEGAL STUDIES AND DOMESTIC POLICY)
SKILLS
Excellent oral and written communication skills as well as strong organization and planning skills with an attention to detail and multi-task orientation to time management; Computer expertise includes: Microsoft Office Suite, WordPerfect, Adobe Creative Cloud Suite, BlueHornet, Cascade, Concordance, Relativity, Summation, Google Docs, DocuWare, Timeslips, Quickbooks, Casepoint, UltraEdit, Westlaw, LexisNexis, and more.
REFERENCES
Dennis Stewart, Esq., HULETT HARPER STEWART LLP – 619/987-4250 Karen Stefano, Esq. Author – 858/750-9649
Bridget F. Gramme, Esq., Center for Public Interest Law – 619/260-4806 Blake Harper, Esq., (retired) 858/204-8388
MEMBERSHIPS AND RECOGNITION
• San Diego County Paralegal Association
• USD Paralegal Alumni Association
• San Diego Paralegal of the Year, San Diego Daily Transcript, 2007 KATHERINE V. GONZÁLEZ
1216 Stagecoach Trail Loop, Chula Vista CA 91915 619.654.0586 [email protected]
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Poonam Boparai
PRINCIPAL-IN-CHARGE
Poonam Boparai is an expert in air quality and GHG assessments for land use planning, transportation, energy, and infrastructure projects. Her professional experience in the public and private sectors is complemented by a strong educational background specializing in air quality management. She is proficient in conducting emissions inventories and dispersion modeling using a variety of EPA- and CARB-approved models (e.g., CalEEMod, URBEMIS, EMFAC, Off-Road, AERMOD, Cal3QHC). She also possesses a solid understanding of air quality and GHG protocols promulgated by CARB, the California Climate Action Registry (CCAR), and California air districts.
Poonam possesses a unique skill set that balances technical expertise with a keen understanding of planning and environmental policy. She has successfully applied her expertise in assisting agencies such as the California Air Pollution Control Officers Association, Bay Area Air Quality Management District, Sacramento Metropolitan Air Quality Management District, and County of San Diego with air quality and climate change policy development, development of GHG thresholds of significance, analysis methodologies, and GHG reduction strategies. She has worked on multiple major projects including city and county general plans; specific plans; school expansions; residential, commercial, and industrial development; energy projects; freeway expansions; GHG inventories; and climate action plans.
PROJECT EXPERIENCE
Carlsbad CAP Checklist and GHG Guidance Document, San Diego County City of Carlsbad
Principal-in-Charge
The City of Carlsbad adopted a CAP in September 2015. The CAP provides a framework for the City to reduce GHG emissions. Measures and actions in the CAP identify reduction opportunities for existing as well as new development. The City intends the CAP to serve as a Qualified GHG Reduction Plan, serving as a resource for GHG analysis and mitigation pursuant to CEQA. Ascent prepared a CAP Compliance Checklist to assist the City in determining whether a project is consistent with the City’s CAP. The purpose of the checklist is to provide a streamlined review process for proposed projects that are subject to discretionary review and trigger environmental review pursuant to CEQA. This allows projects that demonstrate consistency with the CAP to be eligible for this streamlining procedure. Poonam is currently working with City staff to identify appropriate trigger points for checklist applicability. Ascent also developed accompanying GHG guidance detailing the pathways to CAP consistency. Ascent continues to provide third-party review services of applicant submitted GHG analyses and CAP Checklists. Poonam serves as principal-in-charge on this project and coordinates closely with the team on reviews.
San Diego County Climate Action Plan and Supplemental EIR County of San Diego Planning and Development Services
Principal-in-Charge
Poonam is serving as the principal-in-charge working with the County of San Diego to develop an ambitious, visionary CAP that strives to meet a 2030 target to mitigate for the County’s General Plan and a carbon neutrality goal for 2035-2045. The CAP is being developed in alignment with a Regional Decarbonization Framework that envisions a zero-carbon future for San Diego.
Development of the CAP includes far-reaching, inclusive outreach that captures County residents YEARS OF EXPERIENCE 14
EDUCATION
MS, Environmental Engineering (Focus:
Air Quality Engineering and Science),
University of Illinois, Urbana-Champaign
BE, Chemical Engineering, Birla Institute
of Technology and Science, Pilani, India
TRAINING
Lakes Environmental AERMOD Air
Dispersion Modeling Course
PROFESSIONAL AFFILIATIONS
Association of Environmental
Professionals
Air and Waste Management Association
American Association for Aerosol
Research
PUBLICATIONS
Poonam Boparai and Honey Walters.
2016 (March 30). “Greenhouse Gas
Analysis after the Supreme Court’s
Newhall Ranch Decision.” AscentShare
White Paper
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Poonam Boparai
SACRAMENTO | LAKE TAHOE | OAKLAND | SAN DIEGO
that have not typically been represented in planning and political processes. The CAP will also address the carbon sequestration benefits of the County’s vast open spaces, rangelands, and agricultural lands. At the same time, Ascent is addressing County operations and developing GHG reduction measures that demonstrate the County’s leadership in tackling climate change. The County’s previous CAPs have been the subject of litigation on the narrow subject of General Plan Amendments and use of carbon offsets. The new CAP is being developed to respond to the court rulings and is focused on the County’s anticipated land use maps.
San Diego Port District Climate Action Study, San Diego County San Diego Unified Port District
Principal-in-Charge
Ascent is working with the San Diego Port District in assessing the feasibility of GHG reduction measures in anticipation of the District’s upcoming CAP Update. The project includes updates to the District’s GHG forecasts for two scenarios – a State regulatory scenario and a Port Master Plan Update scenario. The legislatively adjusted business-as-usual scenario includes State regulations that affect Port operations, especially maritime sources. The focus of the Study is to develop a database of measures that are implementable for both Port and tenant operations. Poonam oversees the team that conducted GHG emissions forecasting based on project growth within the District and quantified reduction measures to meet the District’s GHG reduction targets. The Ascent team is working with Port District staff to develop GHG reduction measures and quantified potential GHG savings from implementation. The project will provide the Port District with potential options and multiple pathways to achieve long-term GHG reduction targets in a feasible manner.
SANDAG Climate Planning Services, San Diego County
San Diego Association of Governments
Principal-in-Charge
Ascent was retained by SANDAG to standardize and streamline climate action planning in the San Diego region, which is faced with the challenge of balancing sensitive environmental resources and ecosystems with the need for economic vitality. Ascent assisted SANDAG in developing a regional framework that leverages research and regional capacity to create a consensus-based mechanism for combating climate change and reducing GHG emissions. The regional framework is intended to guide local governments in developing consistent GHG emissions inventories and projections, streamline data collection, set consistent GHG reduction targets that align with state goals, quantify GHG reduction measures, and develop CAPs consistent with CEQA, as applicable. Ascent has also completed CAPs for the cities of Vista, San Marcos, Escondido, and Lemon Grove, Encinitas, Solana Beach, and El Cajon and under this contract. Poonam is serving as the principal-in-charge for this program.
Imperial Valley Regional Climate Action Plan
Southern California Association of Governments
Principal-in-Charge
Ascent is developing a Regional CAP for the Imperial Valley region with funding from SCAG and in coordination with the Imperial County Transportation Commission. Unincorporated Imperial County, and Cities of Brawley, Calexico, Calipatria, El Centro, Holtville, Imperial, and Westmorland are SCAG member agencies. The region presents unique challenges and opportunities in climate planning with longer trip lengths, large scale agricultural operations, proximity to the U.S./Mexico border, underlying air quality issues, and a local utility that supplies water and electricity (Imperial Irrigation District). Any plan for GHG reductions in the region needs to be developed while being sensitive to local economic conditions with the goal of setting the SCAG member agencies up for success. The Regional CAP includes a tailored profile and plan for each member agency to prioritize actions with local co-benefits. Poonam is serving as principal-in-charge for this effort.
City of Rancho Cucamonga General Plan Update – Climate Action Plan, Vulnerability Assessment, and Adaptation Strategies
City of Rancho Cucamonga
Principal-in-Charge
Ascent is developing a CAP, Vulnerability Assessment, and Adaptation Strategies for the City of Rancho Cucamonga in concert with a General Plan update. The CAP will include GHG reduction strategies aimed toward achieving local goals for 2030 and 2040. The adaptation strategies are being integrated into the SB 379-compliant General Plan Safety Element update (being prepared by Ascent subconsultant Atlas Planning Solutions). Our work has involved close coordination with the San Bernardino Council of Governments’ regional climate planning efforts (i.e., the San Bernardino County Regional Greenhouse Gas Reduction Plan). Poonam is serving as principal-in-charge for this effort.
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Alyssa Way
PROJECT MANAGER
Alyssa Way is an air quality and climate change analyst with experience in environmental impact analysis, data analysis, technical writing, and document preparation. She has worked on projects related to CEQA analysis and climate action planning. Her multidisciplinary education and professional experience allow her to conduct in-depth technical environmental analysis and provide resolution. Alyssa has conducted numerous air quality and GHG analysis for EIRs and authored the GHG, air quality, and energy EIR sections for a variety of CEQA documents. She also serves as the air quality and GHG specialist for the County of San Diego, where she conducts reviews of applicant-submitted air quality and GHG studies and provides guidance on related issues for County projects and scoping for CEQA documentation.
PROJECT EXPERIENCE
As-Needed Air Quality and Climate Change Services, San Diego County County of San Diego, Planning and Development Services
Air Quality and Climate Change Specialist
Alyssa serves in an independent contractor position at the County of San Diego’s Department of Planning and Development Services (PDS) on an ongoing basis. In this role, she is responsible for review of applicant-submitted air quality, climate change, and energy technical studies and environmental document sections for technical accuracy and compliance with County guidelines.
The work involves close coordination with project managers in the PDS Project Planning Division.
Alyssa provides input and reviews at various stages of a project, including scoping letters, initial reviews, iteration reviews, conditions of approval, and environmental clearance documents. [2019– ongoing]
CEQA Compliance for Escondido Climate Action Plan Update, San Diego County City of Escondido
Air Quality and Climate Change Analyst
An IS/MND was prepared to evaluate the potential effects of adoption and implementation of the Escondido CAP. The City’s CAP includes GHG reduction measures that establish a framework to reduce community-wide GHG emissions consistent with legislative requirements. The CAP is part of a regional effort undertaken among a majority of San Diego County jurisdictions. Alyssa prepared several sections of the IS/MND for the updated CAP, including air quality, greenhouse gas, energy, and noise.
SANDAG Climate Planning Services, San Diego County
San Diego Association of Governments
Air Quality and Climate Change Specialist
Ascent was retained by SANDAG to standardize and streamline climate action planning in the San Diego region. The region is faced with the challenge of balancing sensitive environmental resources and ecosystems with the need for economic vitality. SANDAG, in its capacity as the regional planning agency, is uniquely positioned to transcend jurisdictional boundaries and engender a regional approach to this challenge. Ascent is assisting SANDAG in developing a regional framework that would leverage research and regional capacity to create a consensusYEARS OF EXPERIENCE 3
EDUCATION
MA, City and Regional Planning
(Environment and Sustainability
emphasis), California Polytechnic State
University, San Luis Obispo
BA, Urban Studies (Sustainability
emphasis), University of California, Irvine
AFFILIATIONS
California American Planning
Association (APA)
SOFTWARE CAPABILITIES
ArcGIS, Adobe Creative Suite, SketchUp,
CalEEMod, EMFAC, OFFROAD
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Alyssa Way
SACRAMENTO | LAKE TAHOE | OAKLAND | SAN DIEGO
based, reduction measures) for combating climate change and reducing GHG emissions. The regional framework is intended to guide local governments in developing consistent GHG emissions inventories and projections, streamline data collection, set consistent GHG reduction targets that align with state goals, quantify GHG reduction measures, and develop CAPs consistent with CEQA. Ascent is preparing the regional framework to support SANDAG’s Regional Transportation Plan, developing and distributing regional inventory data to all member agencies, developing CAPs for the Cities of Encinitas, Solana Beach, Vista, Escondido, El Cajon, San Marcos, and Lemon Grove, and providing monitoring tools for the City of Del Mar. Alyssa has served as the climate change analyst in developing CAPs for the Cities of Vista, Escondido, San Marcos, and Lemon Grove. The preparation of these CAPs includes disseminating GHG emissions inventories and projections, working with each city and its respective public representatives and citizens to evaluate and determine appropriate GHG emissions reduction measures to meet reduction goals, estimating the total GHG emissions reductions through the implementation of CAP measures, and providing each city with a CAP document presenting the information, findings, and goals in a clear and implementable manner.
Murrieta Climate Action Plan Update, Riverside County
City of Murrieta
Climate Change Analyst
Ascent led preparation of the City of Murrieta’s Climate Action Plan update and the climate change, air quality, and noise analyses for the Focused General Plan Amendment (FGPA) Supplemental Environmental Impact Report (SEIR). Alyssa served as the climate change analyst during climate action planning process, developing the City’s GHG reduction strategies for key emissions sectors and serving as the primary author for the updated Climate Action Plan. She also conducted air quality and greenhouse gas modeling and authored the air quality and greenhouse gas technical report for the SEIR.
Metropolitan Water District of Southern California Climate Action Plan Metropolitan Water District of Southern California (Rincon Consultants) Climate Change Analyst
Ascent was tasked with developing a list of potential GHG reduction measures, identifying costs and co-benefits, and quantifying GHG reductions. Alyssa co-developed a list of GHG reduction measures and quantified GHG reduction measures targeting specific sectors, including energy, waste, water, and transportation.
Sunnyvale Climate Action Playbook Technical Support, Santa Clara County City of Sunnyvale
Assistant Project Manager
Ascent is supporting the City of Sunnyvale in developing a consistency checklist and technical appendix for the City’s Climate Action Playbook, as well as an addendum, in order for the Playbook to be a “qualified” GHG emissions reduction plan that can be used for streamlining of environmental review of City projects consistent with State CEQA Guidelines Section 15183.5. Alyssa is assisting with project management and conducting the technical analysis of qualifying the Playbook.
Placer County Climate Action Plan
County of Placer
Project Planner
In January 2020, Placer County adopted its Sustainability Plan. The County adopted the policy guided document to meet California’s GHG emission reduction goals and reduce its risks from climate change. In the development of the Plan, Alyssa was tasked with developing GHG reduction strategies and quantified their emissions reductions in order for the County to meet GHG reduction targets beyond state and federal legislative reductions. She was also one of the primary authors for the Sustainability Plan document Contra Costa County Climate Action Plan
County of Contra Costa
Project Planner
Contra Costa County proposed to update its adopted December 2015 Climate Action Plan to align with the County’s updated General Plan.
The CAP update consisted of updating the 2013 interim inventory to year 2017 to meet the 2020 GHG reduction target. The CAP update also proposed forecasting emissions for the years 2030, 2040, and 2050. Alyssa was responsible for the proposed CAP inventory update and emissions forecasting of key emission sectors according to the County’s General Plan update.
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Sonam Sahu, PhD
GHG ANALYST AND OUTREACH SPECIALIST
Sonam Sahu has worked on Paris Agreement implementation and supported developing countries in advancing their climate targets. She has over 3 years of research experience working on climate change action plans and GHG analysis, and approximately 2 years of experience in public outreach and engagement. She developed a new multi-scoring analysis tool called the Climate Change Planning Index for the Mumbai Metropolitan Region in India while working on her research project. She has worked on multiple climate change–related projects with academic institutes and private organizations.
PROJECT EXPERIENCE
Sonam is currently providing consulting support on developing and implementing Climate Action Plans for the cities of California including:
Preparing greenhouse gas (GHG) emissions inventories and future emissions projections, setting GHG targets
Developing vulnerability scoring and climate adaptation strategies for local communities Working with state agencies across cross-cutting topics like air, water, transportation, housing, disadvantaged communities, etc.
YEARS OF EXPERIENCE 10
EDUCATION
Ph.D. in Global Environmental Studies,
Kyoto University, School of Global
Environmental Studies, Kyoto, Japan
Post Graduate Diploma in Urban
Planning and Development, Indira
Gandhi National Open University, Delhi,
India
MS, Disaster Mitigation and
Management, Indian Institute of
Technology, Roorkee, India
B.Arch, Government College of
Architecture, Gautam Buddha Technical
University, Lucknow, India
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Matthew Gelbman, AICP
OUTREACH ADVISOR
Matt Gelbman is a senior urban planner with over 12 years of experience working on comprehensive plans, specific plans, and other special focus plans throughout California. As a project manager, Matt is responsible for coordinating with clients, leading interdisciplinary teams, adhering to schedules and budgets, and overseeing work on deliverables. He is currently working as an assistant project manager working closely with internal and external teams to produce the Port Master Plan Update. Other significant recent work includes preparation of the Southwest Village Specific Plan for Pardee Homes, and the 3Roots San Diego Master Planned Development Permit (MPDP) for Mesa Canyon Community Partners—which together will lead to the approval of over 7,000 homes. Matt also led preparation of the Morena Corridor Specific Plan for the City of San Diego. In addition, Matt is an experienced facilitator and effective communicator and has experience developing and executing community outreach strategies and public participation programs. He has experience using a variety of creative outreach tools and techniques, such as mobile meetings, interactive surveys, mapping activities, websites, and videos, and has led many traditional public workshops and open house meetings.
PROJECT EXPERIENCE
County of San Diego Climate Action Plan
County of San Diego Planning & Development Services
Outreach Lead
Ascent is working to prepare a new CAP and associated EIR for the County of San Diego. The County is preparing the updated CAP in response to litigation that led to rescission of the previous CAP. As part of this effort, Matt is leading the public engagement effort the CAP update, including preparation of a comprehensive community engagement strategy. Equity is a major focus of the outreach effort, and Matt has been leading focus groups to reach underrepresented communities and ensure they have an opportunity to participate. In addition, virtual public workshops, online surveys, stakeholder engagement also includes a social media strategy and has included the preparation of informational videos. [12/2020–ongoing] County of San Diego General Plan – Environmental Justice Element, Safety Element Update
County of San Diego Planning & Development Services
Project Manager/Outreach Lead
Ascent is leading the preparation of the County of San Diego’s first Environmental Justice Element, including developing a custom methodology to identify disadvantaged communities to meet the requirements of SB1000. In addition, Ascent is updating the County’s Safety Element to meet the requirements of SB 99 and SB 379, including development of a Vulnerability Assessment and Adaptation Strategies. The project has included extensive public outreach, including tailored efforts, such as partnerships with community-based organizations, to reach disadvantaged communities.
YEARS OF EXPERIENCE 12
EDUCATION
Master of Urban and Regional Planning,
University of California, Irvine
BA, Sociology, Boston University
CERTIFICATIONS
American Institute of Certified Planners
(No. 025490), 2012
Emotion, Outrage, and Public
Participation, International Association
of Public Participation (2013)
PROFESSIONAL AFFILIATIONS
American Planning Association, San
Diego Section, Professional
Development Officer (2013–2017)
American Planning Association, Orange
Section, Vice Director of Public
Information (2008–2011)
SOFTWARE CAPABILITIES
ArcGIS, Adobe Creative Suite
AWARDS
Morena Corridor Specific Plan, Best
Practice Award from the San Diego
Section of the American Planning
Association (2020)
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Matthew Gelbman, AICP
SACRAMENTO | LAKE TAHOE | OAKLAND | SAN DIEGO
Senate Bill 2 Planning Grants Technical Assistance Services California Department of Housing and Community Development Regional Liaison for San Diego Region
Through the SB 2 Planning Grants Technical Assistance Program, Ascent and PlaceWorks are providing technical assistance to all local governments in California to help cities and counties prepare, adopt, and implement plans and process improvements that streamline housing approvals and accelerate housing production. Matt has been leading Ascent’s effort to prepare a toolkit to provide guidance on objective design guidelines for HCD. In addition, he serves as the regional liaison for the San Diego Region, working directly with local jurisdictions to prepare and review applications, and has supported technical assistance workshops. He has also contributed to bestpractices research on objective design standards as part of the project.
County of San Diego Alpine Community Plan
County of San Diego Planning & Development Services
Project Manager/Outreach Lead
Ascent is working with the County of San Diego to provide support for the Alpine Community Plan Update. Ascent’s role includes preparing final updates to the Community Plan, as well as the preparation of Design Guidelines and related Zoning and Form-Based Code updates. As part of this effort, Ascent is also preparing graphics and supporting community outreach efforts. Matt is serving as project manager managing the team for this effort.
Port of San Diego Master Plan Update, San Diego County
Nexus Consulting/San Diego Unified Port District
Assistant Project Manager/Planner
Matt is working on the comprehensive update to the Port’s Master Plan, with the intent of developing a modern, streamlined Port Master Plan document to meet Coastal Act requirements and to facilitate future project implementation. Ascent’s role includes the coordination of detailed policies and development standards for each of the Planning Districts, as well as coordination with other team members on baywide and district-level policies to increase and improve coastal access and recreation opportunities consistent with the District’s goals.
Palm Avenue Revitalization Plan, San Diego County
City of San Diego/Caltrans
Senior Planner/Outreach Lead
Matt was a senior planner and helped prepare a revitalization plan for a 1.5-mile section of Palm Avenue, an auto-oriented corridor linking Imperial Beach to San Diego and the Palm Avenue Trolley Station. Matt contributed to the development of the urban design framework and multimodal mobility strategy. He also led the outreach for the plan and executed a robust community involvement process, including a bike audit and several community meetings, as well as coordination with the South County Economic Development Corporation. The plan provides a long-term vision for the evolution of Palm Avenue into a walkable, pedestrian-friendly, mixed-use corridor and complete street.
The plan identified a series of catalyst projects, including operational improvements and beautification efforts, as well as longer-term implementation projects to improve mobility for all users. 3Roots Master Planned Development Permit, San Diego County Mesa Canyon Community Partners
Project Manager/Planner
Matt served as the lead planner and project manager responsible for the preparation of a Master Planned Development Permit (MPDP) for an innovative community in Mira Mesa, in the heart of one of San Diego’s largest job centers. The 3Roots MPDP will enable the transformation of a former gravel mine into a connected, mixed-use community and will provide a range of housing. 3Roots will be a include diverse neighborhoods, complete with parks, trails, a restored natural creek, neighborhood-serving retail, multimodal transit options, and hundreds of acres of preserved open space. The MPDP provides the regulatory foundation for the entitlement of development and integrates land use regulations, design standards, and an implementation strategy. The MPDP also provides a comprehensive perspective of 3Roots by providing a description of the vision, mobility, and sustainability strategies.
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Chris Mundhenk
CEQA ADVISOR
Chris Mundhenk has 22 years of experience in the performance of technical analysis, regulatory permitting, and management of CEQA and NEPA compliance projects. He also has extensive experience with air quality, GHG, and noise modeling, in addition to multiple biological surveys (both protocol- and reconnaissance-level). Chris has managed a diverse array of projects, ranging from programmatic/large-scale projects like campus plans and larger specific plans to smaller development/infrastructure projects for both public and private clients, including multiple cities and counties throughout Southern and Northern California, the California Department of Fish and Wildlife, Pardee Homes, Santa Anita Park, California Pacific Medical Center, the Sacramento Municipal Utility District, Sacramento Area Flood Control Agency, Metropolitan Water District of Southern California, County Sanitation Districts of Los Angeles County, Southern California Association of Governments, and California Department of Corrections and Rehabilitation. He also worked for 4 years as an in-house consultant for the Metropolitan Water District of Southern California, where he oversaw preparation of numerous CEQA compliance documents and prepared comment letters on behalf of Metropolitan.
Chris has also been tasked with the responsibilities of contract management for on-call technical services contracts for several public agencies, including Metropolitan, the University of California at Davis, Sacramento Municipal Utilities Department, California Department of Corrections and Rehabilitation, and California Department of Fish and Wildlife. In the execution of these contracts, he oversees and manages staff during the preparation of CEQA/NEPA documents, mitigation monitoring, and permit acquisition.
PROJECT EXPERIENCE
Community Air Protection Blueprint EA, Statewide
California Air Resources Board
Project Manager
Chris managed preparation of the EA for the CARB Community Air Protection Blueprint, which was required by AB 617 (2017). The Blueprint establishes a process for identifying communities with a high cumulative exposure burden, statewide strategies to reduce emissions of criteria air pollutants and toxic air contaminants (TACs), and criteria for development and implementation of community emission reduction programs and community air monitoring systems.
John Adams Middle School Replacement of Classroom Buildings E, F, & G, New Administration, Modernization, and Site Improvements Project IS/MND, Los Angeles County
Santa Monica-Malibu Unified School District
Primary Contributor
Chris prepared the air quality, greenhouse gas, and noise evaluations of construction and operation of new classroom facilities and expanded sustainability features at the existing John Adams Middle School in Santa Monica. These features included solar panels and upgraded/energy-efficient lighting, as well as additional insulation. The improvements would continue through a portion of the school year, and as a result, potential impacts to the on-site YEARS OF EXPERIENCE 22
EDUCATION
BA, Biology and Public Policy Analysis,
Pomona College
REPRESENTATIVE PROFESSIONAL
PRESENTATIONS
Association of Environmental
Professionals CEQA Essentials and
Advanced CEQA Seminars – Curriculum
Preparer and Presenter
(2014–2019)
Association of Environmental
Professionals Northern California
Conference Advanced CEQA – Presenter
(2014)
APA/AEP Speaker Series – Bay Delta
Plan and Outside Agency Perspectives –
Moderator (2014)
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Chris Mundhenk
SACRAMENTO | LAKE TAHOE | OAKLAND | SAN DIEGO
student population were a primary concern. Other key issues included traffic, air quality, and noise.
Lincoln Middle School Replacement of Building C, Modernization, and Site Improvements Project IS/MND, Los Angeles County
Santa Monica-Malibu Unified School District
Primary Contributor
Chris was responsible for preparation of the air quality, greenhouse gas, and noise evaluations associated with the construction and operation of new classroom facilities and expanded sustainability features at the existing Lincoln Middle School in Santa Monica. These features included solar panels and upgraded/energy-efficient lighting, as well as additional insulation. The improvements would continue through a portion of the school year, and as a result, potential impacts to the on-site student population were a primary concern. Other key issues included traffic, air quality, and noise.
Downtown University Gateway District Sustainability Planning and Nishi Development Project EIR and Addendum, Yolo County
City of Davis
Project Manager
Ascent assisted the City of Davis in the development of a land use plan for a planned mixed-use community on a 47-acre site south of UC Davis, west of the city, and north of Interstate 80. The project site would be developed with up to 650 residential units, 325,000 square feet of research and development space, 20,000 square feet of retail space, and on-site recreational opportunities. The EIR was certified unanimously by the Davis City Council and was upheld in court. In 2018, Ascent prepared an addendum to the EIR analyzing the effects of a change in the proposed land uses and traffic circulation. The project is now known as the Nishi Residential Development Project. Chris assisted the City in preparing technical studies, a sustainability implementation plan for the project, and an EIR. Key issues included potential health risks associated with proposed on-site residences, agricultural resources, biological resources, noise, and transportation.
Millbrae General Plan Update and EIR/CAP
City of Millbrae (Mintier Harnish)
Project Manager
The City of Millbrae adopted its current General Plan in 1998. Since that time, the city has grown and changed. New laws have passed that affect general plans and new planning strategies have been emerged, such as sustainability, climate change, and public health. These changes require a reevaluation of the existing General Plan and confirmation of the vision for Millbrae. Ascent is serving as the GHG/climate change adaptation, air quality, and noise specialists on the consultant team for the update of the Millbrae General Plan and EIR. Ascent is also providing strategic guidance on integrating key GHG and climate change–related policies and programs from the City’s sustainability and climate initiatives within the General Plan update.
Washington Specific Plan Update, Yolo County
City of West Sacramento Community Development Department Project Manager
West Sacramento’s Washington neighborhood contains much of the city’s historic and cultural resources. The City is undertaking a comprehensive update of the 1996 Washington Specific Plan to help the neighborhood achieve its full potential. Ascent is updating the Specific Plan to address development and architectural standards, streetcar and transit-oriented development standards, historic preservation, sustainability, and signage in the area.
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Andrew Martin
CEQA PROJECT MANAGER
Andrew Martin has diverse public and private sector experience in local and regional planning throughout California, with an emphasis on environmental documents and permits, climate action planning, and regional transportation planning and sustainable communities strategies. He has managed CEQA, NEPA, and environmental permit compliance for long-range plans, active transportation and transit capital improvements, and development projects, including programand project-level EIRs, MNDs, addenda, exemptions, and environmental permits and technical studies. Andrew’s climate action planning experience includes preparing Climate Action Plans for local jurisdictions, overseeing the delivery of customized climate action planning services for several SANDAG member cities, providing technical assistance and analysis for electric vehicle charging, developing a regional GHG inventory and projections, and crafting regional measures to reduce GHG emissions. He was a regional planner for SANDAG for 10 years.
REPRESENTATIVE PROJECT EXPERIENCE
San Diego County Climate Action Plan
County of San Diego
Project Manager
Andrew is managing the County of San Diego (County) Climate Action Plan (CAP) to develop an ambitious, visionary CAP that strives to meet a 2030 target to mitigate for the County’s General Plan and a carbon neutrality goal for 2035-2045. The CAP is being developed in alignment with a Regional Sustainability Plan that envisions a zero-carbon future for San Diego. Development of the CAP includes far-reaching, inclusive outreach that captures County residents that have not typically been represented in planning and political processes. The CAP is also addressing local agriculture, not just for its impacts, but for the value it provides to the region. The CAP will also address the carbon sequestration benefits of the County’s vast open spaces, rangelands, and agricultural lands. At the same time, Ascent is addressing County operations and developing greenhouse gas reduction measures that demonstrate the County’s leadership in tackling climate change.
Climate Action Study, San Diego County
San Diego Unified Port District
Project Manager
Ascent is working with the San Diego Port District in assessing the feasibility of GHG reduction measures in anticipation of the District’s upcoming CAP Update. The project includes updates to the District’s GHG forecasts for two scenarios—a state regulatory scenario and a Port Master Plan update scenario. As project manager, Andrew oversaw development of GHG target recommendations to the year 2050 based on the State’s goals and future inventories of Districtwide emissions through 2050 based on BAU and legislative-adjusted BAU scenarios.
Climate Change Solutions – Climate Resilience Opportunities San Diego Association of Governments
Senior Advisor
Ascent prepared a report identifying and analyzing opportunities for SANDAG to implement new or expanded climate resilience activities in the San Diego region. The report explore 12 Resilience Opportunities that would benefit SANDAG member agencies and the region more broadly. Each YEARS OF EXPERIENCE 15
EDUCATION
MCP (Master of City Planning), San
Diego State University
BA, Sociology, California State
University, Long Beach
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Andrew Martin
SACRAMENTO | LAKE TAHOE | OAKLAND | SAN DIEGO
Resilience Opportunity is considered against a diverse set of evaluation criteria designed to facilitate informed decision making by SANDAG staff, elected officials, and other stakeholders. Andrew provided strategic guidance on the project, including organizing the resilience opportunities into logical categories, development of the evaluation criteria, and articulating the role of climate equity in SANDAG’s climate resiliency planning. He also authored multiple sections of the report evaluating individual resilience opportunities.
CEQA Compliance and Public Engagement for San Marcos Climate Action Plan, San Diego County City of San Marcos
Project Manager
The City of San Marcos adopted an update to its Climate Action Plan in 2020. The updated CAP identifies measures to reduce communitywide GHG emissions in San Marcos to 40 percent below 1990 levels by 2030, consistent with state goals. Ascent supported the City’s public engagement efforts during development of the updated CAP, including conducting three public workshops and developing surveys to solicit input on preliminary GHG reduction measures through the City’s website and in “real-time” during the workshops. Ascent also prepared the IS/ND for the CAP Update. Andrew was project manager for the IS/ND public engagement support.
Murrieta Climate Action Plan and Air Quality, Greenhouse Gas Technical Analysis, Riverside County City of Murrieta (Rick Engineering)
Project Manager
Ascent is working with the City and Rick Engineering to prepare a Climate Action Plan and air quality and GHG technical analysis in support of a focused General Plan Amendment (GPA). The CAP will include baseline and future inventories of community-wide GHG emissions through the GPA buildout year, GHG reduction target recommendations based on state goals and quantifiable GHG reduction measures that demonstrate how the City will achieve its GHG reduction targets. The CAP will serve as a Qualified GHG Reduction Plan under the State CEQA Guidelines to streamline the GHG analysis of future projects under the GPA. Ascent is preparing a CAP compliance checklist that will allow CEQA streamlining of future projects that demonstrate CAP consistency. Ascent is also preparing air quality and GHG technical analysis of the GPA to support the project’s EIR. Andrew is serving as the project manager for the CAP and air quality and GHG technical analysis.
Ventura County Program EIR for the 2040 General Plan
County of Ventura (Mintier Harnish)
Project Manager
Andrew was the project manager for preparation of a Program EIR for the County of Ventura’s comprehensive general plan update – the 2040 General Plan. Ventura County is unique because of the successful countywide land use planning efforts that have preserved the county’s open space and scenic character, including the Guidelines for Orderly Development, greenbelt agreements, and the Save Open Space & Agricultural Resources (SOAR) initiatives. The 2040 General Plan directs urban development to cities and existing unincorporated communities to preserve its working and rural landscapes, agricultural lands, scenic vistas, natural resources, and recreational opportunities.
It also sets forth the goals and policies to guide future land use and resource decisions within the unincorporated areas of the county and identifies the implementation programs required to carry out the goals and policies. Major focus areas include environmental justice, reducing vehicle miles traveled, planning for complete streets, addressing the impacts of oil and gas extraction, and integrating greenhouse gas (GHG) reduction measures and climate adaptation planning throughout the General Plan. Ascent worked in collaboration with the County to develop EIR mitigation measures in the form of policies and implementation programs to address potentially significant impacts.
Key areas of concern addressed in detail in the EIR included the generation of greenhouse gas emissions, impacts to oil and gas extraction, and protection of agricultural resources.
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Nicole Greenfield
CEQA ANALYST
Nicole Greenfield has 6 years of experience in the environmental consulting field. She has prepared environmental documentation for transportation, recreation, and infill development projects throughout California. She has worked on projects with agencies that include the City of Los Angeles Bureau of Engineering, California Department of Transportation, California HighSpeed Rail Authority, Los Angeles County Metropolitan Transportation Authority, and various local governments. Nicole uses her strong writing and critical thinking ability to support clients through the CEQA/NEPA process from project initiation to completion. Her responsibilities include preparing environmental documents and technical studies, conducting thorough QA/QC reviews, providing support at public meetings, and collaborating with interdisciplinary teams of designers, engineers, and technical specialists.
Nicole has also provided support with conducting rare plant and bat surveys, completing regulatory permit applications, and monitoring construction sites for permit compliance. She previously worked in ecosystem management and ecological restoration. Her experience includes habitat and vegetation surveys for biological research, as well as water quality and vegetation monitoring for various restoration projects.
PROJECT EXPERIENCE
San Diego County Climate Action Plan Supplemental EIR, San Diego County County of San Diego
Environmental Planner
The County of San Diego is preparing a Supplemental Environmental Impact Report (EIR) for its Climate Action Plan (CAP) and associated actions, which include (1) an amendment to the San Diego County General Plan; (2) a revision to the mitigation monitoring and reporting program for the 2011 General Plan Update EIR; (3) a revision to a greenhouse gas threshold of significance, and (4) a revised Guidelines for Determining Significance for Climate Change. Nicole is preparing the Aesthetics and Agriculture and Forestry sections of the Supplemental EIR.
Apple Valley Love’s Travel Stop EIR, San Bernardino County Town of Apple Valley
Environmental Planner
Love’s Travel Stops and Country Stores is proposing to construct and operate a full-service travel stop on approximately 15.33 acres of undeveloped land at the northeast corner of Interstate 15 and Stoddard Wells Road in the Town of Apple Valley. The project includes a 9,659-square-foot convenience store, 3,043-square-foot fast food restaurant with drive-through, and 183 parking spaces. Nicole is preparing the Notice of Preparation/Initial Study and the Environmental Impact Report.
YEARS OF EXPERIENCE 6
EDUCATION
BS, Integrative Biology, University of
California, Berkeley
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
Nicole Greenfield
SACRAMENTO | LAKE TAHOE | OAKLAND | SAN DIEGO
NASSCO Floating Dry Dock and Waterfront Improvement Project IS/MND, San Diego County Port of San Diego
Environmental Planner
General Dynamics NASSCO (NASSCO) is proposing the Floating Dry Dock Replacement and Waterfront Improvement Project located in San Diego, California. The Project includes the following elements: (1) Replacement of the existing floating dry dock and construction of supporting infrastructure; (2) Repair Complex Wharf Improvements; (3) Repairs to the quay wall toe of slope along stretches of shoreline throughout the NASSCO leasehold, which includes shoreline segments Lot 20 to Pier 12, floating dry dock approach pier to Berth 8, Ways to Building Dock, Berth 2 to Berth 3, Berth 4 to Berth 5, and Berth 6 to Navy Base Quay Wall; and (4) As-needed structural repair and/or replacement of selected piles at Berths 2, 3, 4, 5, 6, at Pier 12 and the floating dry dock approach pier, and at the Berth 1 Platform. Nicole is preparing the Initial Study/Mitigated Negative Declaration.
Rendezvous Phase II Apartments Project IS/MND, Riverside County City of Temecula
Environmental Planner
The proposed Rendezvous Phase II Apartments Project includes development of 134 attached apartment units within six three-story buildings on approximately 9.5 acres in the City of Temecula, California. The Project includes 56 one-bedroom units, 42 two-bedroom units, and 36 three-bedroom units. In addition, the Project would include a central pool, landscaped open space and recreational areas, exercise room, bicycle parking, and 280 vehicle parking spaces. Nicole is preparing the Initial Study/Mitigated Negative Declaration.
Woolsey Fire Recovery in the Santa Monica Mountains National Recreation Area EA, Los Angeles County National Park Service
Environmental Planner
The National Park Service is proposing to replace Santa Monica Mountains National Recreation Area facilities that were damaged or destroyed in the 2018 Woolsey Fire. At Paramount Ranch, approximately 20,000 square feet of lost structures would be rebuilt along with associated visitor safety/accessibility updates, stormwater/floodplain improvements, and code-compliant utilities. At Peter Strauss Ranch, the Miller House and outdoor assembly spaces would be reconstructed with associated visitor safety/accessibility, building code and resiliency updates, stormwater/floodplain improvements, and code-compliant utilities. Rocky Oaks is envisioned to be an administrative hub in the park and would include a new building to compensate for the lost Cooper Brown building (approximately 3,200 square feet), new park housing to replace lost park housing, code-compliant utilities, and associated paving and site amenities. Nicole is preparing the Environmental Assessment.
Los Angeles Union Station Five New Capital Projects, Los Angeles County Los Angeles County Metropolitan Transportation Authority Environmental Planner
The Los Angeles County Metropolitan Transportation Authority proposes to perform improvements at the historic Los Angeles Union Station, located at 800 North Alameda Street in Los Angeles. Nicole prepared the CEQA Categorial Exemption Memorandum. 150 E. Colorado Boulevard, Los Angeles County
City of Pasadena
Environmental Planner
The applicant is proposing a mixed-use development with residential and commercial uses, located at 150 E. Colorado Boulevard in the City of Pasadena. Nicole assisted with preparation of the IS/MND.
Mount San Antonio Gardens Wellness Center IS/MND Addendum, Los Angeles County City of Claremont
Environmental Planner
The project proposes to construct a new two-story, 9,970-square-foot Wellness Center and Community Services building at the center of the existing Mount San Antonio Gardens campus. Nicole assisted with preparation of the IS/MND Addendum.
DocuSign Envelope ID: E84A832D-29AD-46F3-AA01-9F32D48838FD
EPIC Proposal for CAP Amendment #2 RFP 22-13 4-18-22
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REPORT to the MAYOR and MEMBERS of the CITY COUNCIL
From the CITY MANAGER
DATE: June 13, 2023
SUBJECT: REPORT AMENDING SECTION 12.44.130 OF THE LA
MESA MUNICIPAL CODE INSTALLING A DISABLED
PERSONS PARKING SPACE AT 4847 PARKS AVENUE
ISSUING DEPARTMENT: Public Works
SUMMARY:
Issues:
Should the City Council approve the installation of a disabled person parking space at 4847 Parks Avenue as recommended by the Mobility Commission and staff? Recommendation:
The City Council approves installing a disabled person parking space at 4847 Parks Avenue as recommended by the Mobility Commission and staff.
Fiscal Impact:
The cost to install the disabled persons parking space should be less than $1,000 and will be funded by the approved Public Works Traffic Operations maintenance budget in account 101-64200-317-000000.
City’s Strategic Goals:
Effective and efficient traffic circulation and transportation Environmental Review:
This project is categorically exempt from the environmental review process under Section 15301 Class 1 (c) of Title 14 of the California Code of Regulations, which exempts projects that involve negligible or no expansion of existing highways and streets, sidewalks, gutters, bicycle and pedestrian trails, and similar facilities.
Report to Mayor and Councilmembers
Date: June 13, 2023
Page: 2 of 2
BACKGROUND:
Requests for an on-street disabled persons parking space require possession of a valid disabled person placard, an available on-street space, and no available access from the private property.
DISCUSSION:
The request for an on-street disabled persons parking space at 4847 Parks Avenue is from a renter who has difficulty walking and does not have access to any onsite private accessible spaces. When the apartment complex was originally constructed, disabled parking spaces were not required. In the future, if the complex submits plans to change the building, the City will be able to require on-site disabled parking spaces and access. In the meantime, due to limited onstreet public parking spaces, the renter has to usually walk a great distance.
The request was presented to the Mobility Commission at their April 5th, 2023 meeting in which staff was directed to provide additional information regarding private property accessibility. Staff returned to the May 3rd, 2023 Mobility Commission meeting and provided an update, indicating the private property owner had no plans to improve the property to accommodate disabled access. The Mobility Commission voted to recommend approval of the request.
The requestor has provided verification of ownership of a disabled person’s placard.
CONCLUSION:
Staff and the Mobility Commission recommend to the City Council to amend Section 12.44.130 of the La Mesa Municipal Code and install a disabled person parking space at 4847 Parks Avenue Drive.
Reviewed by: Respectfully submitted by:
____________________ ____________________________
Greg Humora Michael Throne, PE
City Manager Director of Public Works/City Engineer
Michael Kinnard_______________
Mike Kinnard, PE
Engineering Project Manager
Attachments: A: Resolution
B: Location Photo
RESOLUTION NO. 2023-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA MESA
AMENDING SECTION 12.44.130 OF THE LA MESA MUNICIPAL CODE INSTALLING A DISABLED PERSONS PARKING SPACE AT 4847 PARKS AVENUE
BE IT AND IT IS HEREBY RESOLVED by the City Council of the City of La Mesa, California, as follows:
Section 12.44.130 of the La Mesa Municipal Code is hereby amended to add the following:
Street Side of Street Location Description or Address
Parks Avenue East One parking space located at 4847 Parks Avenue PASSED AND ADOPTED at a Regular meeting of the City Council of the City of La Mesa, California, held the 13th day of June 2023, by the following vote, to wit:
AYES:
NOES:
ABSENT:
CERTIFICATE OF CITY CLERK
I, MEGAN WIEGELMAN, City Clerk of the City of La Mesa, California, do hereby certify the foregoing to be a true and exact copy of Resolution No. 2023- , duly passed and adopted by the City Council of said City on the date and by the vote therein recited.
MEGAN WIEGELMAN, CMC, City Clerk
(SEAL OF CITY)
Attachment B
4847 Parks Avenue -Blue Curb Location (Photo)
REPORT to the MAYOR and MEMBERS of the CITY COUNCIL
From the CITY MANAGER
DATE: June 13, 2023
SUBJECT: RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA
MESA AWARDING FOURTH RENEWAL OPTION OF
ANNUAL CONTRACT INCLUDING CPI INCREASE FOR
TRAFFIC SIGNAL MAINTENANCE, EMERGENCY
REPAIRS, AND RELATED CONSTRUCTION SERVICES TO
SOUTHWEST TRAFFIC SIGNAL SERVICE, INC.
ISSUING DEPARTMENT: Public Works
SUMMARY:
Issues:
Should the City Council adopt the resolution to renew the annual contract for traffic signal maintenance, emergency repairs and related construction services to Southwest Traffic Signal Service, Inc.?
Recommendation:
The City Council should adopt the resolution to renew the annual contract for traffic signal maintenance, emergency repairs and related construction services to Southwest Traffic Signal Service, Inc.
Fiscal Impact:
The City of La Mesa’s portion of the 4-city contractual work, excluding emergency or related construction work, is estimated to be $107,573 in FY23-24. Funds are to be budgeted in the Traffic Engineering budget for FY23-24, Account No. 101-64310-303.
City’s Strategic Goals:
Continue to improve high quality municipal services
Effective and efficient traffic circulation and transportation
Report to Mayor and Councilmembers
Date: June 13, 2023
Page: 2 of 3
BACKGROUND:
The City participated in a four-city consortium with El Cajon, Lemon Grove and Santee to advertise the need for traffic signal maintenance, emergency repairs, and related construction services. Advertisements for traffic signal maintenance, emergency repairs, and related construction services were advertised by the City of El Cajon, the lead agency on February 21, 2019. The City of El Cajon received (3) three bids on the bid opening date of March 21, 2019 and Southwest Traffic Signal Service, Inc. was found to be the lowest responsive and responsible bidder.
On June 25, 2019, the City Council awarded a maintenance contract to Southwest Traffic Signal Service Inc. for FY19-20. Included in the award was an option to renew the contract up to (4) four (1) one-year terms with satisfactory performance.
DISCUSSION:
The Agreement has an option to renew the contract award to Southwest Traffic Signal Service Inc. The option requires satisfactory performance as determined by the City Engineer.
Southwest Traffic Signal Service Inc. has completed the fourth year of the street light repair contract to the satisfaction of the City Engineer.
The City and Southwest Traffic Signal Service, Inc. would like to extend the contract by exercising the fourth renewal option, including a 5.0% CPI increase from last year’s unit costs under the contract.
CONCLUSION:
Staff recommends that the City Council adopt the attached resolution to renew the fourth contract option for FY23-24 for traffic signal maintenance, emergency repairs and related construction services contract to Southwest Traffic Signal Service, Inc. for a not to exceed amount of $107,573, including a 5.0% CPI increase from last year’s unit costs under the contract.
Report to Mayor and Councilmembers
Date: June 13, 2023
Page: 3 of 3
Reviewed by: Respectfully submitted by:
____________________ ____________________________
Greg Humora Michael Thone
City Manager Director of Public Works
`
José G. Ornelas
Assistant Director of Public Works
Attachments: A. Resolution
B. Amendment
RESOLUTION NO. 2023-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA MESA AWARDING
FOURTH RENEWAL OPTION OF ANNUAL CONTRACT INCLUDING CPI
INCREASE FOR TRAFFIC SIGNAL MAINTENANCE, EMERGENCY REPAIRS,
AND RELATED CONSTRUCTION SERVICES TO SOUTHWEST TRAFFIC
SIGNAL SERVICE, INC.
________________________________________________________________ WHEREAS, two of the City’s strategic goals are to continue to provide high quality municipal services and maintain effective and efficient traffic circulation and transportation; WHEREAS, there is a need for traffic signal maintenance, emergency repairs, and related construction services within the City;
WHEREAS, the City participated in a four-city consortium with El Cajon, Lemon Grove, and Santee to advertise the need for traffic signal maintenance, emergency repairs, and related construction services. Advertisements for traffic signal maintenance, emergency repairs, and related construction services were advertised by the City of El Cajon, the lead agency on February 21, 2019;
WHEREAS, the City of El Cajon received three bids on the bid opening date of March 21, 2019 and Southwest Traffic Signal Service, Inc. was found to be the lowest responsive and responsible bidder;
WHEREAS, the City awarded a maintenance contract to Southwest Traffic Signal Services, Inc. on June 25, 2019;
WHEREAS, this maintenance contract is for (1) one-year with the possibility of (4) four (1) one-year extensions based upon satisfactory performance of work as determined by the City Engineer;
WHEREAS, Southwest Traffic Signal Service, Inc. has completed the fourth year of traffic signal maintenance, emergency repairs, and related construction services to the satisfaction of the City Engineer; and
WHEREAS, the City and Southwest Traffic Signal Service, Inc. would like to extend the contract by exercising the fourth renewal option and have agreed upon a 5.0% consumer price index (CPI) increase in unit costs.
NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED that the City Council of the City of La Mesa, California, approves an extension for a 1-year period to Southwest Traffic Signal Services, Inc. for traffic signal maintenance, emergency repairs, and related construction services with total cost not to exceed $107,573 in FY 2024 including a 5.0% CPI increase in unit costs and authorize the Mayor to execute said extension. The contract, including said extension is attached hereto as Exhibit 1.
PASSED AND ADOPTED at a Regular meeting of the City Council of the City of La Mesa, California, held the 13th day of June, 2023, by the following vote, to wit:
AYES:
NOES:
ABSENT:
CERTIFICATE OF CITY CLERK
I, MEGAN WIEGELMAN, City Clerk of the City of La Mesa, California, do hereby certify the foregoing to be a true and exact copy of Resolution No. 2023- , duly passed and adopted by the City Council of said City on the 13th of June 2023, and by the vote therein recited.
MEGAN WIEGELMAN, CMC, City Clerk
(SEAL OF CITY)
FOURTH AMENDMENT TO AGREEMENT BETWEEN CITY OF LA MESA
AND SOUTHWEST TRAFFIC SIGNAL SERVICE, INC. FOR TRAFFIC
SIGNAL MAINTENANCE, EMERGENCY REPAIRS, AND RELATED
CONSTRUCTION REPAIRS
_________________________________________________________________________________________ THIS AMENDMENT TO AGREEMENT executed on _________________, by and between the City of La Mesa, a municipal corporation, hereinafter referred to as “City,” and Southwest Traffic Signal Services, Inc., herein after referred to as “Contractor.”
1. RECITALS:
1.1.1 The City and Contractor have entered into an Agreement for traffic signal maintenance, emergency repairs, and related construction repairs in the City (the “Agreement”). Said Agreement was executed pursuant to the City Council’s acceptance of Contractor’s low bid on June 25, 2019. The Agreement allows for (4) one (1) year extension with adjustment in the contract unit prices.
1.1.2 The City and Contractor desire to extend the term of the Agreement for one additional year from July 1, 2023 through June 30, 2024, including a 5.0% CPI increase from last year’s unit costs under the contract.
NOW, THEREFORE, IT IS AGREED by and between the parties that the Agreement shall be amended as follows:
2. TERMS:
2.1 Section 1 of the Agreement entitled “ENGAGEMENT OF CONTRACTOR” shall be amended as follows:
“The City hereby agrees to engage Contractor and Contractor hereby agrees to perform the services set forth in this Agreement. Contractor is hereby engaged for the time period starting July 1, 2023, through June 30, 2024. The City and Contractor agree to a 5.0% CPI increase from last year’s unit costs. By mutual agreement of the parties with a thirty (30) day notice the Agreement may be renewed for an additional one (1) year term.”
2.2 Section 8 of the Agreement entitled “COMPENSATION TO CONTRACTOR” shall be amended to read as follows:
“The total fee for professional services shall be billed on a time-and-material basis with a total amount not to exceed One Hundred Seven Thousand, Five Hundred and SeventyThree Dollars ($107,573).
All other terms, condition and obligation contained in the Agreement other those specified in this Second Amendment Agreement shall remain the in full force and effect.
IN WITNESS WHEREOF, the parties hereto have executed this Amendment to Agreement as of the date first above written.
CONTRACTOR CITY OF LA MESA
Southwest Traffic Signal Services, Inc. A municipal Corporation By: _______________________________________ By: __________________________________________ Ryan T. Clark, President Mark Arapostathis, Mayor
ATTEST: ____________________________________
Megan Wiegelman, City Clerk
APPROVED AS TO FORM:
___________________________________________
Glenn Sabine, City Attorney
REPORT to the MAYOR and MEMBERS of the CITY COUNCIL
From the CITY MANAGER
DATE: June 13, 2023
SUBJECT: RESOLUTION AWARDING A CONTRACT FOR STREET
LIGHT MAINTENANCE AND EMERGENCY REPAIRS TO
SOUTHWEST TRAFFIC SIGNAL SERVICE, INC.
ISSUING DEPARTMENT: Public Works
SUMMARY:
Issues:
Should the City Council award a contract to Southwest Signal Service, Inc. in the amount of $92,654 for street light maintenance and emergency repairs? Recommendation:
That the City Council award a contract to Southwest Signal Service, Inc. in the amount of $92,654 for street light maintenance and emergency repairs.
Fiscal Impact:
Funds for this contract are budgeted in the Fiscal Year 2024 Traffic Engineering budget, Account No. 101-64310-303.
City’s Strategic Goals:
Continue to improve high quality municipal services
BACKGROUND:
In the past, the City of La Mesa has participated with a consortium of local municipalities to help reduce the cost of maintenance and repairs to the street light system. By participating in the consortium with cities like El Cajon, Lemon Grove, and Santee, the City of La Mesa can take advantage of favorable labor rates to maximize the use of funds budgeted for this area of Public Works.
Report to Mayor and Councilmembers
Date: June 13, 2023
Page: 2 of 2
DISCUSSION:
The City of La Mesa contracted for street light maintenance services and emergency repairs as part of a four-city consortium with the cities of El Cajon, Lemon Grove, and Santee.
Advertisements for street light maintenance, emergency repairs and related construction services were made by the City of El Cajon, the lead agency, on March 2, 2023. Three bids were opened on April 12, 2023. The summary of bids is attached. This maintenance contract is for one year with the possibility of four one-year extensions based upon satisfactory performance of work as determined by the City Engineer. Currently, maintenance personnel perform quarterly streetlight outage checks in the evening, and will evaluate in the coming year if there would be cost savings if this work is performed under this agreement.
CONCLUSION:
Staff found Southwest Signal Service, Inc. to be the responsive and responsible low bidder and recommends the City Council award the contract for street light maintenance and emergency repairs.
Reviewed by: Respectfully submitted by:
____________________ ____________________________
Greg Humora Michael Throne, PE
City Manager Director of Public Works
______________________________
José G. Ornelas
Assistant Director of Public Works
Attachment: A. Resolution
B. Contract amounts per City
C. Bid Summary
RESOLUTION NO. 2023-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA MESA AWARDING
A CONTRACT FOR STREET LIGHT MAINTENANCE AND EMERGENCY
REPAIRS TO SOUTHWEST TRAFFIC SIGNAL SERVICE, INC.
_________________________________________________________________________________________ WHEREAS, one of the City's strategic goals is to continue to provide high quality municipal services;
WHEREAS, there is a need to maintain, repair, or replace street light components within the City of La Mesa;
WHEREAS, the City of La Mesa participated in a four-city consortium with El Cajon, Lemon Grove, and Santee to advertise the need for street light maintenance services.
Advertisements for street light maintenance, emergency repairs, and related construction services were advertised by the City of El Cajon, the lead agency, on March 2, 2023; WHEREAS, the City of El Cajon received three bids on the bid opening date of April 12, 2023, and Southwest Signal Service, Inc. was found to be the lowest responsive and responsible bidder; and
WHEREAS, this maintenance contract is for (1) one year with the possibility of (4) four (1) one-year extensions based upon satisfactory performance of work as determined by the City Engineer.
NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED by the City Council of the City of La Mesa, California, that:
The City Council approves the contract award to Southwest Signal Service, Inc. for Annual Street Light Maintenance and Emergency Repairs up to and not to exceed the City's portion of the contract in the amount of $92,654. Said contract is on file in the Office of the City Clerk.
BE IT FURTHER RESOLVED the Mayor and the City Clerk are hereby authorized to accept and execute a contract and any future extensions with Southwest Signal Service, Inc. to perform the work at the prices set forth in said contract.
PASSED AND ADOPTED at a Regular meeting of the City Council of the City of La Mesa, California, held the 13th day of June 2023, by the following vote, to wit:
AYES:
NOES:
ABSENT:
CERTIFICATE OF CITY CLERK
I, MEGAN WIEGELMAN, City Clerk of the City of La Mesa, California, do hereby certify the foregoing to be a true and exact copy of Resolution No. 2023- , duly passed and adopted by the City Council of said City on the date and by the vote therein recited.
MEGAN WIEGELMAN, CMC, City Clerk
(SEAL OF CITY)
Southwest Signal Service, Inc. Bid Breakdown by City
El Cajon: $152,510.00
La Mesa: $92,654.00
Santee: $72,854.00
Lemon Grove: $26,679.00
Total: $344,697.00
Bid Summary
Southwest Signal Service, Inc.: $344,697.00
Yunex Traffic: $345,491.25
Advanced Railway Innovations, Inc.: $430,877.90
REPORT to the MAYOR and MEMBERS of the CITY COUNCIL
From the CITY MANAGER
DATE: June 13, 2023
SUBJECT: RESOLUTION AWARDING CONTRACT FOR STREET
SWEEPING WITH SWEEPING CORPORATION OF
AMERICA
ISSUING DEPARTMENT: Public Works
SUMMARY:
Issues:
Should the City Council adopt the resolution to contract for Street Sweeping with Sweeping Corporation of America in an amount not to exceed $216,500? Recommendation:
Adopt the resolution to contract for Street Sweeping with Sweeping Corporation of America in an amount not to exceed $216,500.
Fiscal Impact:
The City of La Mesa’s work is estimated to be $216,500 in FY23-24. Funds are to be budgeted in Account No. 101-64300-313.
City’s Strategic Goals:
Continue to improve high quality municipal services
BACKGROUND:
Street sweeping services generally consist of sweeping on approximately 343 curb miles of city streets, approximately 73,558 square feet of municipal parking lots, approximately 1,926,620 square feet of City parking lots, approximately 46 curb miles of raised median island curbs, and other special areas as needed.
Sweeping Corporation of America (SCA) has become the only sweeping company in the region with the ability to perform street sweeping in the frequency and volume required for the City of La Mesa and other municipalities that do not perform sweeping in-house.
Report to Mayor and Councilmembers
Date: June 13, 2023
Page: 2 of 2
SCA participates in Sourcewell who offers competitively solicited contracts. The City of La Mesa received a quote with Sourcewell cooperative pricing for street sweeping services with a cost not to exceed $216,500 for FY23/24. The contract will be for a one-year term, from July 1st, 2023 through June 30th, 2024.
DISCUSSION:
In order to maintain the current level of street sweeping in La Mesa, and knowing that currently, SCA is the only street sweeping vendor in San Diego County, staff has worked with SCA to obtain the lowest mutually agreed sweeping rates available. In the future, staff anticipates other vendors may be interested in expanding their services to the San Diego County region allowing for a more competitive market.
CONCLUSION:
Staff recommends that the City Council adopt the attached resolution to award the contract for FY23-24 for street sweeping service with Sweeping Corporation of America, for a not to exceed amount of $216,500.
Reviewed by: Respectfully submitted by:
____________________ ____________________________
Greg Humora Michael Throne, PE
City Manager Director of Public Works
Jose Ornelas
Assistant Director of Public Works
Attachment: A. Resolution
B. Proposal
C. Billing
RESOLUTION NO. 2023-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA MESA
AWARDING A CONTRACT FOR STREET SWEEPING SERVICES WITH
SWEEPING CORPORATION OF AMERICA
_________________________________________________________________________________________ WHEREAS, one of the City’s strategic goals is to continue to provide high quality municipal services;
WHEREAS, there is a need to maintain the cleanliness of the streets within the City of La Mesa;
WHEREAS, Sweeping Corporation of America (SCA) has become the only sweeping company in the region with the ability to perform street sweeping in the frequency and volume required by the City of La Mesa;
WHEREAS, the City of La Mesa has worked with SCA to obtain the lowest mutually agreed sweeping rates available; and
WHEREAS, the contract will be for a one-year term, from July 1st, 2023 through June 30th, 2024;
NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED by the City Council of the City of La Mesa, California, approves a one (1) year period to Sweeping Corporation of America for street sweeping services with a total cost not to exceed $216,500 in FY23/24.
PASSED AND ADOPTED at a Regular meeting of the City Council of the City of La Mesa, California, held the 13th day of June, 2023, by the following vote, to wit:
AYES:
NOES:
ABSENT:
CERTIFICATE OF CITY CLERK
I, MEGAN WIEGELMAN, City Clerk of the City of La Mesa, California, do hereby certify the foregoing to be a true and exact copy of Resolution No. 2023- , duly passed and adopted by the City Council of said City on the date and by the vote therein recited.
MEGAN WIEGELMAN, CMC, City Clerk
(SEAL OF CITY)
1-888-SWEEPING sweepingcorp.com
May 31,2023
Jose Ornelas
Assistant Director of Public Works
City of La Mesa
8152 Commercial Street
La Mesa, CA 91942
Dear Jose,
Based on our recent conversations, SCA (formerly Pacific Sweeping) is pleased to offer the following Sourcewell Cooperative Pricing to the City of La Mesa (Sourcewell acct#27523) for period of July 1,2023-Jun 30,2024.
July 1,2023-June 30,2024 renewal period:
Description Non-Prevailing Wage Price
Street Sweeping (per curb mile) $34.27
Parking lot Sweeping (per sq. ft) $0.001
Downtown Sidewalk Cleaning (Each) $160.05
Special Sweeping Services (Per Hour-Day Shift) $160.05
Special Sweeping Services (Per Hour-Night Shift) $197.40 Emergency Sweeping Services (Per Hour-Day Shift) $160.05 Emergency Sweeping Services (Per Hour-Day Shift) $197.40 Please reach out with any questions you may have at 310-740-1601 or via email at [email protected]
Thank you,
Rick Anderson
Director of Business Development
ATTACHMENT B
ATTACHMENT C
FY23/24 Cost Estimate for Street Sweeping
4 Week Month $17,905.51
5 Week Month $18,065.56
8 – 4 Week Months $143,244.08
4 – 5 Week Months $72,262.24
Estimated FY23/24 Cost $215,506.32
Additional sweeping as needed $993.68
Total Contract Value $216,500.00
DATE: June 13, 2023
TO: Mayor and Members of the City Council
FROM: Tammi Royales, Director of Finance
VIA: Greg Humora, City Manager
SUBJECT: Basic Financial Statements and Independent Auditor’s Report for the City of La Mesa for the Year Ending June 30, 2022 (Consent item for the meeting of June 13, 2023)
Attached is a copy of the Basic Financial Statements and Independent Auditor’s Report for the City of La Mesa for the Year Ending June 30, 2022. No exceptions were noted and the financial statements were prepared in accordance with generally accepted accounting principles.
The annual audit was conducted in accordance with generally accepted auditing standards and procedures.
The City’s Audit Committee met on June 13, 2023 to review the results of the audit and draft financial statements. Brianna Schultz from Rogers, Anderson, Malody & Scott presented the audit and indicated that the City has received an “unmodified” audit opinion from their firm. The Audit Committee approved forwarding the financial statements and audit on to the City Council.
This year’s financial statements include the city’s net pension liability and the addition of the net OPEB liability to the Government-wide financial statements. Detailed information about both the net pension and net OPEB liability is included in the Notes to the Financial Statements and the Required Supplementary Information (RSI).
Also included with the financial statements are two letters required by Government Auditing Standards, and one letter describing procedures used in verifying the calculation of the Appropriation Limit. These letters are intended to provide additional information related to the audit itself directly to the Council.
The first letter is the Auditor’s Communication with Those Charged with Governance. The purpose of this letter is to allow the auditor to communicate directly with the City Council about the scope of the audit procedures performed, qualitative aspects of the city’s accounting practices, any significant difficulties encountered during the audit, and any other significant matters that are not communicated in the audited financial statements.
The second letter is the Report on Internal Control over Financial Reporting and on Compliance and Other Matters. This letter describes the scope of the auditor’s testing of internal control and compliance and the results of that testing.
The third letter is the Accountant’s Report on Agreed-Upon Procedures Applied to Appropriations Limit Worksheets. The purpose of this letter is to outline the procedures applied to the Appropriation Limit worksheets in order to check for accuracy in the calculation of the city’s Appropriation Limit (Gann Limit).
Recommendation:
That the City Council and the City Council acting as the La Mesa Public Financing Authority accept the Basic Financial Statements and Audit Report for the City of La Mesa for the Year Ending June 30, 2022, as prepared and submitted by the firm of Rogers, Anderson, Malody & Scott.
Attachments:
A: Basic Financial Statements and Independent Auditor’s Report for the fiscal year ended June 30, 2022
B: Auditor’s Communication with Those Charged with Governance C: Report on Internal Control over Financial Reporting and on Compliance and Other Matters
D: Independent Accountant's Report on Agreed-Upon Procedures Applied to the Appropriations Limit Worksheet
City of La Mesa
La Mesa, California
Basic Financial Statements and
Independent Auditor’s Report
For the Year Ended June 30, 2022
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CITY OF LA MESA
Basic Financial Statements
For the Year Ended June 30, 2022
Table of Contents
Page
Independent Auditor's Report 1
Management's Discussion and Analysis (Required Supplementary Information) 4 Basic Financial Statements
Government-Wide Financial Statements:
Statement of Net Position 13
Statement of Activities 14
Fund Financial Statements:
Governmental Fund Financial Statements:
Balance Sheet 16
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position 17
Statement of Revenues, Expenditures, and Changes in Fund Balances 18 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities 19
Proprietary Fund Financial Statements:
Statement of Net Position 20
Statement of Revenues, Expenses, and Changes in Fund Net Position 21 Statement of Cash Flows 22
Fiduciary Fund Financial Statements:
Statement of Fiduciary Net Position 23
Statement of Changes in Fiduciary Net Position 24
Index to Notes to the Basic Financial Statements 25
Notes to the Basic Financial Statements 27
Required Supplementary Information
Budgetary Information 82
Budgetary Comparison Schedule – General Fund 83
Budgetary Comparison Schedule – Housing Asset Fund 84
Budgetary Comparison Schedule – Miscellaneous Grants Fund 85 Schedules of Changes in Net Pension Liability and Related Ratios 86 Schedule of Plan Contributions 89
Schedule of Changes in Net OPEB Liability and Related Ratios 92 Schedule of OPEB Contributions 93
CITY OF LA MESA
Basic Financial Statements
For the Year Ended June 30, 2022
Table of Contents
Page
Supplementary Information
Non-Major Governmental Funds:
Combining Balance Sheet 94
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances 100
Internal Service Funds:
Combining Statement of Net Position 106
Combining Statement of Activities, and Changes in Net Position 107 Combining Statement of Cash Flows 108
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Independent Auditor’s Report
To the Honorable Mayor and Members of City Council
of the City of La Mesa
City of La Mesa, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of La Mesa, California (the City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements 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 relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
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In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect 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, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Emphasis of Matter
As discussed in Note 1 to the financial statements, the City adopted provisions of Governmental Accounting Standards Board Statement No. 87, Leases. Our opinions are not modified with respect to this matter.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the required supplementary information, such as management’s discussion and analysis and schedules listed in the table of contents 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 reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.
We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for
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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.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The other supplementary information listed in the table of contents are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The accompanying other supplementary information is 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 financial statements and certain 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 statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 22, 2023 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is 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 City’s internal control over financial reporting and compliance.
San Bernardino, California
May 22, 2023
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CITY OF LA MESA
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2022
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As management of the City of La Mesa (City), we offer readers of these financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2022. We encourage readers to consider the information presented here in conjunction with the Basic Financial Statements and attached notes.
Financial Highlights
The total assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources (net position) by $169.2 million at the close of fiscal year 2021- 2022. Due to the implementation of GASB 68 and 75 and the additions of the City’s long-term net pension liability and Other Post-Employment Benefits (OPEB) liability onto the statement of net position, the City reported a negative unrestricted net position of $32.1 million. The City’s total net position increased $11.1 million from the prior fiscal year, including the prior period adjustment in the current year. The City adjusted the budget in anticipation of decline in revenues due to the ongoing pandemic.
At the close of the current fiscal year, the City’s governmental funds reported combined fund balances of $80.5 million, an increase of $5.9 million from the prior year. Approximately 49.8% of this amount or $40.1 million is available for spending at the government's discretion (unassigned fund balance).
At the end of the current fiscal year, the General Fund unrestricted fund balance (the total of the committed, assigned, and unassigned components of fund balance) was $42.8 million, or approximately 65.8% of budgeted general fund expenditures. The City’s capital assets (net of depreciation) decreased by $756k.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements include three components: 1) government-wide financial statements, 2) governmental fund financial statements, and 3) notes to the 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 report information about the City as a whole, using accounting methods similar to those used by private-sector companies. The Statement of Net Position includes all of the City’s assets and liabilities. All of the current year’s revenues and expenses are accounted for in the Statement of Activities, regardless of when cash is received or paid.
The two Government-wide Financial Statements report the City’s net position and how it has changed.
Net position – the difference between the City’s assets and liabilities – is one way to measure the City’s financial health, or position. Over time, increases or decreases in the City’s net position are an indicator of whether the City’s financial health is improving or deteriorating.
The Government-wide Financial Statements of the City are divided into two categories:
CITY OF LA MESA
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2022
‐5-
• Governmental activities – Most of the City’s basic services, such as police, fire, public works, community development, community services, and internal services are included here. Taxes, revenues from other governments and agencies, income from property and investments, grants and contributions, and charges for services finance most of these activities. • Business-type activities – The City charges fees to customers to cover the cost of certain services it provides. The City’s wastewater operations are the primary business-type activity.
The government-wide financial statements include the City (known as the primary government) and the La Mesa Public Financing Authority, a separate legal entity for which the City is financially accountable.
The Public Financing Authority, although legally separate, functions for all practical purposes as a department of the City, and therefore has been included as an integral part of the primary government.
Fund financial statements. The Fund Financial Statements provide more detailed information about the City’s most significant funds – not the City as a whole. Funds are accounting devices used by the City to keep track of specific sources of funding and spending for particular purposes.
Governmental funds. Most of the City’s basic services are included in governmental funds. These funds are used to account for (1) cash and other financial assets that can readily be converted to cash, and (2) balances left at year-end that are available for future spending. Consequently, the Governmental Funds Statements provide a detailed short-term view that helps the reader determine the amount of financial resources that can be spent in the near future to finance the City’s programs. The statements are presented on a modified accrual basis of accounting. Reconciliation between the long-term and shortterm focus of the Government-wide Financial Statements is provided following each statement.
Proprietary funds.
Services for which the City charges customers a fee are generally reported in proprietary funds.
Proprietary funds, like Government-wide Financial Statements, provide both long- and short-term financial information, and are presented on an accrual basis of accounting.
There are two types of propriety funds, enterprise funds and internal service funds:
Enterprise funds are used to report activities that provide business-type services, generally to external customers. City’s wastewater operations fall under these criteria. In both the Government-wide Financial Statements and the Fund Financial Statements, these funds are shown under business-type activities.
Internal service funds are used to report activities that provide services and supplies for the City’s other programs and activities, such as Employee Benefits, Workers’ Compensation Insurance, Equipment Replacement, and Liability Risk Insurance. Because these services predominantly benefit governmental rather than business-type functions, they have been included with governmental activities in the government-wide financial statements.
Fiduciary funds. Included in fiduciary funds are private purpose trust funds. The private purpose trust funds were established in the wake of the dissolution of redevelopment. The private purpose trust funds account for the City of La Mesa Successor Agency and the La Mesa Redevelopment Obligation Retirement Fund.
Notes to the financial statements. The notes provide additional information that is necessary to acquire a full understanding of the data provided in the government-wide and fund financial statements and can be found in the Notes to the Basic Financial Statements section.
CITY OF LA MESA
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2022
‐6-
Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning financial and budgetary information for the general fund and the City’s progress in funding its obligation to provide pension and OPEB benefits to its employees. Included in the required supplementary information is information related to the City’s implementation of GASB Pronouncements 68 and 75 and related schedules of changes in net pension liability net OPEB liability. All required supplementary information is found in the RSI section of this report.
Combining and individual fund statements and schedules for non-major governmental, internal service, and fiduciary funds are found in the supplementary information section of this report.
Government-wide Overall Financial Analysis
2022 2021 2022 2021 2022 2021
ASSETS
Current and other assets 137,426,324 $ 100,335,304 $ 6,544,956 $ 4,742,485 $ 143,971,280 $ 105,077,789 $ Intangible assets - right-to-use assets, net 477,240 - - - 477,240 - Capital assets, net 165,560,448 166,950,110 35,517,549 34,884,026 201,077,997 201,834,136 Total assets 303,464,012 267,285,414 42,062,505 39,626,511 345,526,517 306,911,925
DEFERRED OUTFLOWS OF RESOURCES
Pension related 13,694,057 15,144,926 662,871 648,676 14,356,928 15,793,602 OPEB related 1,476,550 1,242,875 200,014 168,360 1,676,564 1,411,235 Loss on refunding 426,531 456,997 - - 426,531 456,997
Total deferred outflow s of resources 15,597,138 16,844,798 862,885 817,036 16,460,023 17,661,834
LIABILITIES
Net Pension Liability 69, 100,042,463 978,899 3,169,065 4,589,157 73,147,964 104,631,620 Net OPEB liability 1,432,257 443,813 60,119 194,014 503,932 1,626,271 Other long-term liabilities outstanding 27,741,254 28,036,103 11,582,262 8,675,277 39,323,516 36,711,380 Other current liabilities 22, 17,763,783 742,992 1,402,002 1,522,721 24,144,994 19,286,504 Total liabilities 147,274,606 120,906,958 16,213,448 14,981,169 137,120,406 162,255,775
DEFERRED INFLOWS OF RESOURCES
Pension related 23,870,378 234,263 319,692 - 24,190,070 234,263 OPEB related 1,683,599 1,263,789 228,061 171,193 1,911,660 1,434,982 Unearned revenue 730,119 1,758,572 - - 730,119 1,758,572 Leases 28,787,401 - - - 28,787,401 -
Total deferred inflow s of resources 55,071,497 3,256,624 547,753 171,193 55,619,250 3,427,817
NET POSITION
Net investment in capital assets 143,675,693 143,127,744 22,827,894 25,308,485 166,503,587 168,436,229 Restricted 34,656,174 32,845,146 213,494 213,494 34,869,668 33,058,640 Unrestricted (35,249,171) (42,373,908) 3,122,801 (230,794) (32,126,370) (42,604,702) Total net position 143,082,696 $ 133,598,982 $ 26,164,189 $ 25,291,185 $ 169,246,885 $ 158,890,167 $ Cityw ide
Total
Governmental
Activities
Business-Type
Activities
Analyzing total net position over time may serve as a useful indicator of a government’s financial position. Increases or decreases in total net position indicate whether the financial position of the government is improving or deteriorating. As of June 30, 2022, the City’s total assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $169.2 million.
CITY OF LA MESA
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2022
‐7-
The largest portion of the City’s total citywide net position, $166.5 million and a decrease of $1.9 million over prior year, reflects its net investment in capital assets (e.g., land, buildings, machinery, equipment, vehicles, and infrastructure), less any related outstanding debt that was used to acquire those assets.
The City uses these capital assets to provide a variety of services to its citizens. Accordingly, these assets are not available for future spending. Although the City’s investment in capital assets is reported net of related debt, it should be noted that the resources used to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
An additional portion of the City’s net position, $34.9 million and an increase of $1.8 million over the previous year, represents resources that are subject to external restrictions on how they may be used.
The increases include an addition of $625k to general government, $580k to public safety, $722 to community development, and $528k in capital projects. There was a loss of $618k in our Section 115 Trust.
The City’s Unfunded Accrued Liability in the California Public Employees Retirement System (CalPERS) as of June 30, 2022 had a Net Pension Liability of $26.5 million for miscellaneous and $47 million for safety. The total payments made to CalPERS was $10.7 million. The City’s net OPEB liability decreased $1.1 million, with a current balance of $504k. 2022 2021 2022 2021 2022 2021
REVENUES
Program revenues:
Charges for services 7,939,155 $ 5,462,021 $ 12,849,117 $ 12,418,128 $ 20,788,272 $ 17,880,149 $ Operating grants and contrib 6,743,355 6,783,831 80,647 52,695 6,864,478 6,796,050 Capital grants and contrib 2,841,618 2,637,108 - - 2,637,108 2,841,618 General revenues:
Property taxes 18,292,171 18,011,887 - - 18,292,171 18,011,887 Sales taxes 30,167,279 27,153,142 - - 30,167,279 27,153,142 Franchise taxes 1,871,986 2,062,295 - - 1,871,986 2,062,295 Other taxes 5,456,868 4,230,733 - - 5,456,868 4,230,733 Investment earnings (2,591,908) 904,479 (163,384) (4,321) (2,755,292) 900,158 Other 853,466 1,100,573 - - 853,466 1,100,573
Sale of assets - - (22,218) - (22,218) -
Transfers 2,146,300 1,672,570 (2,146,300) (1,672,570) - - Total revenues 73,556,256 70,182,673 10,597,862 10,793,932 84,154,118 80,976,605
EXPENDITURES
General government 9,264,707 7,561,189 - - 9,264,707 7,561,189 Police 21,938,671 24,851,419 - - 21,938,671 24,851,419
Fire 12,640,814 14,355,572 - - 12,640,814 14,355,572
Public works 13,835,151 15,479,378 - - 13,835,151 15,479,378 Community services 2,146,023 2,171,228 - - 2,146,023 2,171,228 Community development 4,855,472 3,451,332 - - 3,451,332 4,855,472 Interest on long-term debt 836,932 795,843 - - 795,843 836,932 Wastewater - - 9,724,858 11,864,202 9,724,858 11,864,202 Total expenditures 64,072,541 70,111,190 9,724,858 11,864,202 73,797,399 81,975,392 Change in net position 71,483 9,483,715 873,004 (1,070,270) 10,356,719 (998,787) Net position,
as previously stated 132,738,823 132,810,306 25,291,185 26,361,455 158,101,491 159,100,278 Prior period adjustment 788,675 - - - 788,675 -
Net position - beginning as restated 132,738,823 133,598,981 25,291,185 26,361,455 158,890,166 159,100,278 Net position - ending 143,082,696 $ 132,810,306 $ 26,164,189 $ 25,291,185 $ 169,246,885 $ 158,101,491 $ City of La Mesa Changes in Statement of Activities
Total
Governmental Business-Type
Activities Activities
Comparative Data as of June 30
CITY OF LA MESA
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2022
‐8-
Governmental activities. Most of the City’s basic services are included here. These services are funded primarily by taxes, revenues from other governments and agencies, income from property and investments, grants and contributions, and in some instances also by charges for services. Total governmental revenues
exceeded expenses by approximately
$9.5 million. Overall revenues were
up by 4.81 percent.
Sales taxes increased $3 million,
other taxes increased by $1.2 million
and property tax remained relatively
flat.
Charges for services increased $2.5
million.
Investment earnings decreased
significantly due to loss of fair market
valuation of investments.
When compared to the previous year,
total expenses were $6 million or 8.61
percent lower.
Police expenses decreased by $2.9
million. Fire decreased by $1.7 million.
Community Development decreased
$1.4 million, Public works decreased
$1.6 million, and general government
increased $1.7 million.
Citywide governmental expenses are
reported on an accrual basis and
include items such as depreciation,
long-term debt, interest payable, and
true pension expense that are not reported in the fund financial statements Business-type activities. The City charges fees to customers to cover the cost of certain services it provides. The business type activities for the City include Wastewater which provides engineering, construction, administration, and maintenance of the City’s wastewater system. Total revenues remained relatively flat, decreasing by $200k. Charges for services increased by $0.4 million and investment earnings decreased by $159k. Wastewater expenses decreased over the prior year by $2.1 million or 18.03 percent mainly due to the completion of Alvarado trunk sewer improvement project.
Financial Analysis of the City’s Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with financerelated legal requirements.
CITY OF LA MESA
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2022
‐9-
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 short-term outlook. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year.
At June 30, 2022, the City’s governmental funds reported combined fund balances of $80.5 million, an increase of $5.92 million from the prior year. Approximately 49.8 percent of this amount or $40.1 million constitutes unassigned fund balance, which is available for spending at the government's discretion. The remainder of the fund balance is either not in spendable form ($5.4 million) or legally restricted for specific purposes ($35 million).
General Fund
The General Fund is the chief operating fund of the City. At the end of the current fiscal year, the total fund balance was $58.9 million, of which $42.7 million is considered unassigned fund balance and therefore available for discretionary use.
The remaining fund balance is made up of non-spendable fund balances of $5.4 million and restricted fund balances of $10.8 million.
Restricted fund balances are those resources that are subject to externally enforceable legal restrictions such as creditors, grantors, contributors and other governmental agencies. Restrictions also can arise when the authorization to raise revenues is conditioned upon the revenue being used for a particular purpose, pursuant to enabling legislation. At June 30, 2022, $7.37 million is restricted for the Section 115 Pension Trust Account and $3.4 million is restricted for encumbrances that remained outstanding at the end of the fiscal year.
Non-spendable fund balances are those assets that will never convert to cash (e.g., prepaid items and inventories of supplies), assets that will not convert to cash soon enough to affect the current period (e.g., the long-term portion of loans receivable), and resources that must be maintained intact pursuant to legal or contractual requirements. At June 30, 2022, the General Fund reported $5.3 million in advances to other funds comprising of the remaining balance owed by the former Redevelopment Agency for the old police station site. Other non-spendable items were $136,967 in inventories, and $2,099 in prepaid expenditures.
General Fund Budgetary Highlights
The final General Fund revenue budget for 2021-2022 totaled $52 million. The actual revenues were $60.3 million. Actual revenue plus transfers totaled $63.0 million for fiscal 2022, $8.0 million over budgeted amounts.
Almost all categories of General Fund
revenues were received either at or above
budgetary levels. Property taxes were
received slightly above at $16.7 million.
Sales tax and Prop L sales tax came in at
a combined total of $29.8 million, $5.6
million over budget. Other taxes
contributed $6.8 million and exceeded
budget by $1.5 million with cannabis
business tax accounting for the majority of
the increase. Use of money and property
CITY OF LA MESA
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2022
‐10-
and transfers from other funds were the only categories that came in under budget. This is mostly attributed to the Fair Market Value (FMV) unrealized loss on investments.
The final General Fund expenditure budget for 2021-2022, including prior year carry forward encumbrances, was $65.2 million. Actual expenditures and transfers out were $57.4 million, under budgeted appropriations by $7.5 million.
All categories of General Fund
expenditures were below budget. General
Government, Public Works and Community
Development were below budget by $3.4
million, $1.9 million and $0.7 million,
respectively. Safety was below budget by
$900k. These savings were the
continuation of the pandemic as the
disruption of the supply chain and lack of
personnel attributed to projects being
delayed.
Capital Asset, Intangible Right-to-Use Asset, and Debt Administration Capital assets. The City’s total investment in capital assets includes land, buildings, improvements, equipment, infrastructure, and construction in progress. This investment for its governmental and business type activities, net of accumulated depreciation, totaled $201.0 million at June 30, 2022, decreasing $800K from the previous year. Increases were primarily recorded Vehicles and Equipment and Infrastructure. Decreases were in Construction in Progress. 2022 2021 2022 2021 2022 2021
Land (including Right-of-way) 27,304,163 $ 27,304,163 $ - $ - $ 27,304,163 $ 27,304,163 $ Buildings and Improvements 32,668,252 33,648,916 - - 32,668,252 33,648,916 Vehicles and Equipment 7,350,960 6,683,050 1,199,277 1,391,142 8,550,237 8,074,192 Infrastructure 90,453,728 91,695,862 34,086,816 29,407,741 124,540,544 121,103,603 Construction in progress 7,783,345 7,618,119 231,456 4,085,143 8,014,801 11,703,262 Total 165,560,448 $ 166,950,110 $ 35,517,549 $ 34,884,026 $ 201,077,997 $ 201,834,136 $ City of La Mesa's Capital Assets
(net of depreciation)
Total
Governmental
Activities
Business-Type
Activities
2022 2021 2022 2021 2022 2021
Intangible right-to-use asset 477,241 $ - $ - $ - $ 477,241 $ - $ City of La Mesa's Intangible Right-to-Use Assets
(net of amortization)
Governmental Business-Type
Activities Activities Total
Additional information on the City’s capital assets and intangible right-to-use assets can be found in Note 6 in the Notes to Basic Financial Statements section of this report.
CITY OF LA MESA
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2022
‐11-
Long-term debt. At June 30, 2022, the City had long-term debt totaling $38.2 million, an increase of $1.8 million. Of the total long-term indebtedness, $18.6 million is general obligation refunding bond debt, $2.0 million is Certificates of Participation, $4.3 million is for vested leave time due City employees, and $500k is TransNet Commercial Paper loan for the financing of the West La Mesa Capital Improvement project.
The State Water Resources revolving fund loan is utilized for funding of wastewater projects. The outstanding loan balance increased by $3.1 million
2022 2021 2022 2021 2022 2021
Compensated absences 4,284,393 $ 3,885,126 $ - $ - $ 4,284,393 $ 3,885,126 $ General obligation refunding bonds 18,664,915 19,538,910 - - 18,664,915 19,538,910 Certificates of Participation 2,065,000 2,395,000 - - 2,065,000 2,395,000 TransNet Commercial Paper 499,988 999,992 - - 499,988 999,992 State Revolving Fund Loan - - 12,689,655 9,574,063 12,689,655 9,574,063 Total 25,514,296 $ 26,819,028 $ 12,689,655 $ 9,574,063 $ 38,203,951 $ 36,393,091 $ City of La Mesa's Outstanding Debt
Total
Governmental Business-Type
Activities Activities
Additional information on the City’s long-term debt including compensated absences can be found in Note 7 and Note 10 in the Notes to Basic Financial Statements section of this report.
Economic Factors and Next Year’s Budget
Total assessed valuation in the City continues to increase in the current economic environment as market values rise and new construction remains robust even during the pandemic at the time. The projected increase is reflected in the 2021-2023 biennial budget. Base sales tax revenues were budgeted at $14.1 million in fiscal year 2021-2022 and are expected to increase for fiscal year 2022-2023.
2021-2022 was the thirteenth full year of collections for the Proposition L sales tax. This tax measure was passed by La Mesa voters on November 4, 2008 and became effective on April 1, 2009. Actual revenues for fiscal year 2021-2022 were above budgetary projections by $2.4 million. Proceeds from the tax measure are being used to maintain reserves and City services that otherwise would have had to be reduced.
Cannabis business tax revenues were approved by the voters in November 2018 and implemented in July 2019. Revenue exceeded expectations by $1.4 million for 2021-2022. Budget projections for 2021-2023 were increased to $2 million each year.
Due to Covid-19, the City waived various fees to help mitigate the negative financial impact to our residents and businesses such as business licenses and parking fees. All business operations are back to normal and reflected in budgeted revenues for fiscal year 2022-2023. California Public Employees Retirement System (CalPERS) employer contribution rates continue to be the primary driver of increases in citywide operating costs, far exceeding any other category of expenditures in terms of percentage increase and real dollar costs. Previous changes that had a significant impact on the City’s pension costs include changes to the employer contribution methodology phased in reductions to the discount rate. Beginning in 2021, CalPERS implemented a new amortization which requires that future gains and losses be amortized over a fixed 20 year
CITY OF LA MESA
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2022
‐12-
period. Adjustments to the discount rate and other foreseeable changes to valuation were factored in the fiscal year 2023 biennial budget.
To help offset the impact of the CalPERS retirement rates, the City established a Section 115 Retirement Trust Fund in 2015 and has subsequently deposited a total of $5.5 million from General Fund Reserves. Combined with investment earnings, the balance in this fund is $7.37 million as of June 30, 2022. The City’s expectation is that these contributions and accumulated interest earnings will be used to soften the impact now that we have peaked and will continue for the next three fiscal years.
All of these factors were considered in the City’s 2022-2023 mid-biennium budget.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the City’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the City of La Mesa Finance Department, attention Tammi Royales, Director of Finance at P.O. Box 937, 8130 Allison Avenue, La Mesa, CA 91944.
BASIC FINANCIAL STATEMENTS
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GOVERNMENT–WIDE FINANCIAL STATEMENTS
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CITY OF LA MESA
Statement of Net Position
June 30, 2022
The accompanying notes are an integral part of these financial statements. -13-
Governmental Business-Type
Activities Activities Total
Assets
Current assets:
Cash and investments $ 6,264,675 76,507,965 $ 82,772,640 $ Receivables:
Accounts, net 66,787 8,024,126 8,090,913
Loans - 756,582 756,582
Grants - 975,630 975,630
Interest - 185,840 185,840
Lease - 29,458,882 29,458,882
Inventory - 136,967 136,967
Prepaid items - 2,099 2,099
Advances to other agency - 5,300,000 5,300,000
Land held for resale - 8,350,000 8,350,000
Total current assets 6,331,462 129,698,091 136,029,553
Noncurrent assets:
Restricted cash and investments 213,494 7,728,233 7,941,727 Intangible assets - right-to-use assets, net 477,241 - 477,241 Capital assets:
Nondepreciable 231,456 35,087,508 35,318,964
Depreciable, net 35,286,093 130,472,940 165,759,033
Total capital assets 35,517,549 165,560,448 201,077,997 Total noncurrent assets 35,731,043 173,765,922 209,496,965 Total assets 42,062,505 303,464,013 345,526,518
Deferred Outflows of Resources
Pension related 662,871 13,694,057 14,356,928
OPEB related 200,014 1,476,550 1,676,564
Loss on refunding - 426,531 426,531
Total deferred outflows of resources 15,597,138 862,885 16,460,023 Liabilities
Current liabilities:
Accounts payable 144,883 3,693,811 3,838,694
Salaries payable 29,254 666,633 695,887
Deposits - 3,383,103 3,383,103
Interest payable 120,472 376,908 497,380
Unearned revenue - 9,769,468 9,769,468
Compensated absences payable - due within one year 2,870,000 - 2,870,000 Long-term liabilities - due within one year 288,081 - 288,081 Long-term debt - due within one year 1,107,393 1,694,988 2,802,381 Total current liabilities 1,402,002 22,742,992 24,144,994 Non-current liabilities:
Claims and judgments payable - 5,947,934 5,947,934
Compensated absences payable - 1,414,393 1,414,393
Long-term liabilities - due in more than one year 844,012 - 844,012 Long-term debt - due in more than one year 19,534,915 11,582,262 31,117,177 Net pension liability 3,169,065 69,978,899 73,147,964
Net OPEB liability 60,119 443,813 503,932
Total noncurrent liabilities 14,811,446 98,163,966 112,975,412 Total liabilities 16,213,448 120,906,958 137,120,406
Deferred Inflows of Resources
Pension related 319,692 23,870,378 24,190,070
OPEB related 228,061 1,683,599 1,911,660
Unearned revenue - housing loans - 730,119 730,119
Leases - 28,787,401 28,787,401
Total deferred inflows of resources 55,071,497 547,753 55,619,250 Net Position
Net investment in capital assets 22,827,894 143,675,693 166,503,587 Restricted for:
Investment in Section 115 - 7,365,660 7,365,660
General government - 3,050,634 3,050,634
Public safety - 870,912 870,912
Capital projects - 7,722,333 7,722,333
Community services - 114,266 114,266
Community development - 12,192,588 12,192,588
Debt service 213,494 3,339,781 3,553,275
Total restricted 213,494 34,656,174 34,869,668
Unrestricted (deficit) 3,122,801 (35,249,171) (32,126,370) Total net position $ 26,164,189 143,082,696 $ 169,246,885 $
CITY OF LA MESA
Statement of Activities
For the Year Ended June 30, 2022
The accompanying notes are an integral part of these financial statements. -14-
Operating Capital Total
Charges for Contributions Contributions Program
Functions/Programs Expenses Services and Grants and Grants Revenues Primary government:
Governmental activities:
General government 9,264,707 $ 506,909 $ 1,227,522 $ - $ 1,734,431 $ Police 21,938,671 599,214 916,552 - 1,515,766
Fire 12,640,814 458,400 1,411,746 - 1,870,146
Public works 13,835,151 1,341,648 2,628,139 2,637,108 6,606,895 Community services 2,146,023 1,138,072 131,336 - 1,269,408 Community development 3,451,332 3,894,912 468,536 - 4,363,448 Interest on long-term debt 795,843 - - - -
Total governmental activities 64,072,541 7,939,155 6,783,831 2,637,108 17,360,094 Business-type activities:
Wastewater 9,724,858 12,849,117 80,647 - 12,929,764
Total business-type activities 9,724,858 12,849,117 80,647 - 12,929,764 Total primary government 73,797,399 $ 20,788,272 $ 6,864,478 $ 2,637,108 $ 30,289,858 $ General revenues:
Taxes:
Property taxes
Sales taxes
Franchise taxes
Motor vehicle license
Other taxes
Total taxes
Investment earnings
Miscellaneous
Sale of assets
Transfers
Total general revenues and transfers
Change in net position
Net position, as previously stated
Prior period adjustment
Net position, beginning of year, as restated
Net position, end of year
Program Revenues
-15-
Governmental Business-Type
Activities Activities Total
$ - (7,530,276) $ (7,530,276) $
- (20,422,905) (20,422,905)
- (10,770,668) (10,770,668)
- (7,228,256) (7,228,256)
- (876,615) (876,615)
- 912,116 912,116
- (795,843) (795,843)
- (46,712,447) (46,712,447)
3,204,906 - 3,204,906
3,204,906 - 3,204,906
3,204,906 (46,712,447) (43,507,541)
18,292,171 - 18,292,171
30,167,279 - 30,167,279
1,871,986 - 1,871,986
- 68,828 68,828
5,388,040 - 5,388,040
- 55,788,304 55,788,304
(163,384) (2,591,908) (2,755,292)
- 853,466 853,466
(22,218) - (22,218)
(2,146,300) 2,146,300 -
(2,331,902) 56,196,162 53,864,260
873,004 9,483,715 10,356,719
25,291,185 132,810,306 158,101,491
- 788,675 788,675
25,291,185 133,598,981 158,890,166
$ 26,164,189 143,082,696 $ 169,246,885 $
and Changes in Net Position
Net (Expense) Revenue
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FUND FINANCIAL STATEMENTS
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GOVERNMENTAL FUND FINANCIAL STATEMENTS
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CITY OF LA MESA
Balance Sheet
Governmental Funds
June 30, 2022
The accompanying notes are an integral part of these financial statements. -16-
Non-Major
General Housing Asset Transportation Miscellaneous Governmental Fund Fund CIP Grants Funds Totals
Assets
Cash and investments 41,063,157 $ 2,691,055 $ - $ 9,501,252 $ 12,170,201 $ 65,425,665 $ Restricted:
Cash and investments - - - - 142,039 142,039
Investment in Section 115 Trust 7,365,660 - - - - 7,365,660 Receivables:
Accounts 7,374,831 2,689 - - 493,598 7,871,118
Loans 26,463 590,420 - - 139,699 756,582
Grants 15,761 - - - 959,869 975,630
Interest 185,840 - - - - 185,840
Lease 28,749,614 341,580 - - 367,688 29,458,882
Due from other funds 2,384,873 - - - - 2,384,873
Inventory - 136,967 - - - 136,967
Prepaid items 2,099 - - - - 2,099
Advances to other governments 5,300,000 - - - - 5,300,000 Land held for resale - 8,350,000 - - - 8,350,000
Total assets 92,605,265 $ 11,975,744 $ - $ 9,501,252 $ 14,273,094 $ 128,355,355 $ Liabilities
Liabilities:
Accounts payable 1,485,163 $ - $ 322,095 $ 5,864 $ 282,803 $ 2,095,925 $ Salaries payable 630,221 10,018 - - 20,852 661,091
Deposits 3,383,103 - - - 3,383,103
Due to other funds - - 1,276,201 - 1,108,672 2,384,873
Unearned revenue - - - 9,769,468 - 9,769,468
Total liabilities 5,498,487 10,018 1,598,296 9,775,332 1,412,327 18,294,460 Deferred Inflows of Resources
Unearned revenue - housing loans - 590,420 - - 139,699 730,119 Leases 28,122,846 339,723 - 324,832 28,787,401
Total deferred inflows of resources 28,122,846 930,143 - - 464,531 29,517,520 Fund Balances
Non-spendable:
Inventory - 136,967 - - - 136,967
Prepaids 2,099 - - - - 2,099
Advances to other governments 5,300,000 - - - - 5,300,000 Restricted for:
Investment in Section 115 Trust 7,365,660 - - - - 7,365,660 General government - - - - 669,427 669,427
Public safety - - - - 870,912 870,912
Capital outlays 3,427,328 - - - 4,295,005 7,722,333
Community services - - - - 2,495,473 2,495,473
Community development - 11,035,583 - - 1,157,005 12,192,588 Debt service - - - - 3,712,190 3,712,190
Unassigned (deficit) 42,751,878 - (1,598,296) (274,080) 40,075,726 (803,776) Total fund balances 58,983,932 11,035,583 (1,598,296) 12,396,236 (274,080) 80,543,375 Total liabilities, deferred inflows of
resources and fund balances 92,605,265 $ 11,975,744 $ - $ 9,501,252 $ 14,273,094 $ 128,355,355 $ Major Funds
CITY OF LA MESA
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2022
The accompanying notes are an integral part of these financial statements. -17-
Fund balances of governmental funds 80,543,375 $
Position are different because:
Capital assets used in governmental activities are not current financial resources. Therefore, they are not reported in the Governmental Funds Balance Sheet. The capital assets and intangible right-to-use assets were adjusted as follows:
Nondepreciable 35,087,508
Depreciable, net 130,472,940
Total capital assets 165,560,448
Intangible right-to use,net 477,241
Accrued interest payable for the current portion of interest due on longterm debt has not been reported in the governmental funds. (372,409) Internal service funds were used by management to charge the costs of certain activities, such as employee benefits, workers' compensation, equipment replacement and liability risk, to individual funds. The assets and liabilities of the internal service funds were included in the governmental activities in the Government-Wide Statement of Net Position, less capital assets net of accumulated depreciation. 2,785,751 Deferred inflows and outflows of resources have not been reported in the governmental funds:
Deferred inflows - pension related (23,870,378)
Deferred inflows - OPEB related (1,683,599)
Deferred outflows - pension related 13,694,057
Deferred outflows - OPEB related 1,476,550
Deferred outflows - loss on refunding 426,531
Long-term liabilities were not due and payable in the current period.
Therefore, they were not reported in the Governmental Funds Balance Sheet:
Compensated absences (4,284,393)
Long-term liabilities - due within one year (1,698,944) Long-term liabilities - due in more than one year (19,548,822) Net pension liability (69,978,899)
Net OPEB liability (443,813)
Total long-term liabilities (95,954,871)
Net position of governmental activities 143,082,696 $
Amounts reported for governmental activities in the Statement of Net
CITY OF LA MESA
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2022
The accompanying notes are an integral part of these financial statements. -18-
Non-Major
General Housing Asset Transportation Miscellaneous Governmental Fund Fund CIP Grants Funds Totals
Revenues:
Property taxes 16,687,577 $ - $ - $ - $ 1,604,594 $ 18,292,171 $ Other taxes 36,521,606 - - - 508,377 37,029,983
Licenses and permits 2,163,310 - 185,105 - 146,895 2,495,310 Fines and forfeitures 462,540 - - - 109,046 571,586
Use of money and property (283,463) (59,177) (23,006) - 263,452 (102,194) Intergovernmental 2,139,554 1,021,154 - 727,083 6,343,382 10,231,173 Charges for services 2,557,339 - - - 447,939 3,005,278
Other revenues 142,126 93,546 - - 29,759 265,431
Total revenues 60,390,589 1,055,523 162,099 727,083 9,453,444 71,788,738 Expenditures:
Current:
General government 7,350,118 - - - 1,016,736 8,366,854
Police 21,796,432 - - 656,708 687,769 23,140,909
Fire 13,541,283 - - - 245 13,541,528
Public works 8,751,602 - - - - 8,751,602
Community development 2,441,496 222,110 - 266,533 754,463 3,684,602 Community services 1,949,538 - - - 123,705 2,073,243
Capital outlay 20,169 - 3,072,697 - 965,925 4,058,791
Debt service:
Principal retirement 2,306 - - - 1,640,004 1,642,310
Interest and fiscal charges 123 - - - 889,828 889,951
Total expenditures 55,853,067 222,110 3,072,697 923,241 6,078,675 66,149,790 Excess (deficiency) of revenues
over (under) expenditures 4,537,522 833,413 (2,910,598) (196,158) 3,374,769 5,638,948 Other financing sources (uses):
Transfers in 2,644,716 - 1,611,519 - 1,240,769 5,497,004 Transfers out (1,583,148) - - - (3,656,456) (5,239,604) Proceeds from lease 20,169 - - - - 20,169
Total other financing sources (uses) 1,081,737 - 1,611,519 - (2,415,687) 277,569 Net change in fund balances 5,619,259 833,413 (1,299,079) (196,158) 959,082 5,916,517 Fund balances (deficit), beginning of year 53,364,673 10,202,170 (299,217) (77,922) 11,437,154 74,626,858 Fund balances (deficit), end of year 58,983,932 $ 11,035,583 $ (1,598,296) $ (274,080) $ 12,396,236 $ 80,543,375 $ Major Funds
CITY OF LA MESA
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities
For the Year Ended June 30, 2022
The accompanying notes are an integral part of these financial statements. -19-
Net change in fund balances - total governmental funds 5,916,517 $ differs because:
Governmental funds report capital outlays as expenditures. However, in the Government-Wide Statement of Activities, the costs of those assets are allocated over their estimated useful lives as depreciation and amortization expense. This was the amount by which depreciation and amortization expense exceeded capital outlays in the current period (net of internal service funds). (1,469,779)
The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of the governmental funds.
Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of premiums, discounts, and similar items when the debt is first issued, whereas these amounts are deferred and amortized, in the statement of activities.
Principal repayments 1,642,310
Amortization of premium and loss on refunding, net 33,529 Issuance of new debt (20,169)
Changes in pension and OPEB related items 5,778,889
Accrued interest for debt service. This is the net change in accrued interest for the current period. 60,579
Compensated absences expense was reported in the Statement of Activities, but does not require the use of current financial resources and, therefore, the change in compensated absences is not reported as an expenditure in governmental funds. (399,267)
Internal service funds were used by management to charge the costs of certain activities, such as employee benefits, workers' compensation, equipment replacement and liability risk, to individual funds. The net revenue of the internal service funds was reported with governmental activities. (2,058,894)
Change in net position of governmental activities 9,483,715 $ Amounts reported for governmental activities in the Statement of Activities
PROPRIETARY FUND FINANCIAL STATEMENTS
CITY OF LA MESA
Statement of Net Position
Proprietary Funds
June 30, 2022
The accompanying notes are an integral part of these financial statements. -20-
Governmental
Activities
Internal
Wastewater Service Funds
Assets
Current assets:
Cash and investments $ 11,082,300 6,264,675 $
Accounts receivable, net 153,008 66,787
Total current assets 11,235,308 6,331,462
Noncurrent assets:
Restricted cash and investments 213,494 220,534
Intangible Assets 3,291,866 -
Intangible assets - right-to-use assets, net - 459,246
Capital assets:
Nondepreciable - 231,456
Depreciable, net 3,276,789 35,286,093
Total capital assets, net 35,517,549 3,276,789
Total noncurrent assets 35,731,043 7,248,435
Total assets 18,483,743 42,062,505
Deferred Outflows of Resources
Pension related 662,871 -
OPEB related 200,014 -
Total deferred outflows of resources 862,885 -
Liabilities
Current liabilities:
Accounts payable 1,597,886 144,883
Salaries payable 5,542 29,254
Interest payable 4,499 120,472
Long-term liabilities - due in one year - 284,125
Notes payable - due within one year 1,107,393 -
Total current liabilities 1,892,052 1,402,002
Noncurrent liabilities:
Long-term liabilities - due in more than one year - 830,105 Notes payable - due in more than one year 11,582,262 -
Claims payable 5,947,934 -
Net pension liability - 3,169,065
Net OPEB liability - 60,119
Total noncurrent liabilities 14,811,446 6,778,039
Total liabilities 8,670,091 16,213,448
Deferred Inflows of Resources
Pension related - 319,692
OPEB related 228,061 -
Total deferred inflows of resources 547,753 -
Net Position
Net investment in capital assets 22,827,894 5,913,671
Restricted 220,534 213,494
Unrestricted 3,679,447 3,122,801
Total net position $ 9,813,652 26,164,189 $
CITY OF LA MESA
Statement of Revenues, Expenses, and Changes in Fund Net Position Proprietary Funds
For the Year Ended June 30, 2022
The accompanying notes are an integral part of these financial statements. -21-
Governmental
Activities
Internal Service
Wastewater Funds
Operating revenues:
Charges for services 12,849,117 $ 7,172,300 $
Other operating revenues 23,117 538,460
Total operating revenues 12,872,234 7,710,760
Operating expenses:
Salaries and payroll 958,774 354,624
Professional services 7,393,673 6,863,458
Supplies, materials and miscellaneous 142,277 7,013
Insurance premiums and settlements - 3,045,522
Maintenance expenses 134,492 -
Depreciation 885,440 631,622
Amortization 51,028 -
Total operating expenses 9,514,656 10,953,267
Operating income (loss) 3,357,578 (3,242,507)
Nonoperating revenues (expenses):
Investment income (loss) (163,384) (378,782)
Interest (expense) (210,202) (25,080)
Intergovernmental 57,530 -
Gain (loss) on disposal of assets (22,218) (301,425)
Total nonoperating revenues (expenses) (338,274) (705,287) Transfers:
Transfers in 1,888,900 -
Transfers out - (2,146,300)
Total transfers 1,888,900 (2,146,300)
Change in net position 873,004 (2,058,894)
Net position, beginning of year 25,291,185 11,872,546
Net position, end of year 26,164,189 $ 9,813,652 $
CITY OF LA MESA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2022
The accompanying notes are an integral part of these financial statements. -22-
Governmental
Activities
Internal
Wastewater Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers/other funds $ 7,595,061 13,003,923 $ Cash payments to suppliers for goods and services (2,208,679) (7,980,764) Cash payments to employees for services (360,172) (2,224,540) Insurance premiums and settlements (6,470,476) -
Other operating revenues 396,860 -
Net Cash Provided by (Used for) Operating Activities (1,047,406) 2,798,619
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Intergovernmental - 57,530
Transfers in 1,888,900 -
Transfers out - (2,146,300)
Net Cash Provided by (Used for) Noncapital and Related Financing Activities (2,088,770) 1,888,900
CASH FLOWS FROM CAPITAL AND RELATED FINANCING
ACTIVITIES
Acquisition of capital assets (1,031,159) (1,541,181)
Issuance of notes payable - 3,999,793
Payment of interest (25,080) (185,238)
Payments on notes/leases payable (284,508) (885,679)
Net Cash Used for Capital and Related Financing Activities (1,340,747) 1,387,695
CASH FLOWS FROM INVESTING ACTIVITIES
Investment income (378,782) (163,384)
Net Cash Provided by (Used for) Investing Activities (378,782) (163,384) Net Increase (Decrease) in Cash and Cash Equivalents (878,035) 1,934,160 Cash and Cash Equivalents - beginning of the year 12,180,869 4,544,009 Cash and Cash Equivalents - end of the year $ 11,302,834 6,478,169 $
RECONCILIATION TO STATEMENT OF NET POSITION
Cash and cash equivalents - current $ 11,082,300 6,264,675 $ Cash and cash equivalents - restricted 220,534 213,494
Total cash and cash equivalents $ 11,302,834 6,478,169 $ Reconciliation of operating income (loss) to net cash provided by (used for) operating activities:
Operating income (loss) $ (3,242,507) 3,357,578 $
Adjustments to reconcile operating income (loss) to net cash provided by (used for) operating activities:
Depreciation expense 631,622 885,440
Amortization expense 51,028 -
Changes in assets and liabilities:
Accounts receivable 281,161 131,689
Deferred outflows of resources - (45,849)
Accounts payable 117,882 (310,322)
Claims payable 1,118,956 -
Salaries and benefits payable (5,548) (42,490)
Deferred inflows of resources - 376,560
Net pension liability - (1,420,092)
Net OPEB liability - (133,895)
Net Cash Provided by (Used for) Operating Activities $ (1,047,406) 2,798,619 $ Noncash Financing Activities
Acquisition of right to use asset $ (510,274) - $
Lease liability 510,274 -
FIDUCIARY FUND FINANCIAL STATEMENTS
CITY OF LA MESA
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2022
The accompanying notes are an integral part of these financial statements. -23-
Successor
Agency
Cash and investments $ 1,213,565
Restricted cash and investments 507,674
Capital assets not being depreciated:
Land 160,000
Total assets 1,881,239
Liabilities:
Accounts payable 60
Salaries payable 1,488
Advance from other governments 5,300,000
Due to other governments 1,212,018
Long term liabilities:
Due within one year 465,000
Due in more than one year 490,000
Total liabilities 7,468,566
Held in trust for successor agency $ (5,587,327)
Net Position (Deficit)
Assets
Liabilities
CITY OF LA MESA
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2022
The accompanying notes are an integral part of these financial statements. -24-
Successor
Agency
RPTTF Distribution $ 1,709,672
Investment Income 101
Total additions 1,709,773
Administrative expenses 184,895
Contributions to other agencies 1,021,154
Interest 67,563
Total deductions 1,273,612
Change in net position 436,161
Net position (deficit), beginning of year (6,023,488)
Net position (deficit), end of year (5,587,327) $
Additions
Deductions
CITY OF LA MESA
Index to Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-25-
Page
Note 1 – Summary of Significant Accounting Policies 27
A. Description of the Reporting Entity 27
B. Basis of Accounting and Measurement Focus 27
C. Fund Classifications 30
D. Use of Restricted/Unrestricted Net Position 31
E. Cash, Cash Equivalents and Investments 31
F. Restricted Cash and Investments 32
G. Inventories 32
H. Interfund Transactions 32
I. Capital Assets 32
J. Compensated Absences 33
K. Long-Term Debt 33
L. Interest Payable 33
M. Property Taxes 34
N. Pension Plan 34
O. Other Postemployment Benefits (OPEB) 35
P. Net Position 35
Q. Fund Balances 35
R. Use of Estimates 36
S. Implementation of New GASB Pronouncement 36
Note 2 – Cash and Investments 37
A. Cash Deposits 37
B. Investments 37
C. Risk Disclosures 38
D. Summary of Investments to Maturity 40
E. Fair Value Measurements 40
Note 3 – Loans Receivable 41
A. Fund Financial Statements 41
Note 4 – Lease Receivable 42
Note 5 – Interfund Transactions 43
A. Advances From/To Other Governments 43
B. Due To/From Other Funds 43
C. Transfers In and Out 44
Note 6 – Capital Assets and Intangible Right-to-use Assets 45 A. Government-Wide Financial Statements 45
B. Fund Financial Statements 48
CITY OF LA MESA
Index to Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-26-
Page
Note 7 – Long-Term Debt 48
A. Governmental Activities Long-Term Debt 48
B. Business-Type Activities Long-Term Debt 51
Note 8 – Financed Purchase 52
Note 9 – Lease Liability 53
Note 10 – Compensated Absences 55
Note 11 – Other Post Employment Benefits 55
Note 12 – Other Required Disclosures 60
Note 13 – Risk Management 60
Note 14 – Defined Benefit Pension Plans 61
A. General Information about the Pension Plans 61
B. Net Pension Liability 63
C. Changes in Net Pension Liability 67
D. Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions 69
E. Payable to the Pension Plan 72
Note 15 – Retirement Enhancement Plan 72
A. PARS Retirement Enhancement Plan 72
B. Net Pension Liability 74
C. Changes in the Net Pension Liability 76
D. Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions 78
E. Payable to the Pension Plan 78
Note 16 – Commitments and Contingencies 79
Note 17 – Related Party Transactions 79
Note 18 – Successor Agency 80
Note 19 – Successor Agency Long-Term Debt 80
Note 20 – Risk, Uncertainties & Contingencies 81
Note 21 – Prior Period Adjustment 81
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-27-
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of La Mesa, California (City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies.
The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City's accounting policies are described below.
A. Description of the Reporting Entity
The basic financial statements of the City include the financial activities of the City and its component units. The component units discussed below are included in the City's reporting entity through a blended presentation because of the significance of their operational and financial relationship with the City. Although these component units are legally separate from the City, they are reported as part of the primary government because their boards consist of all members of the City Council.
Blended Component Units
The La Mesa Public Financing Authority (Financing Authority) - The City established the Financing Authority on April 11, 2006, by and among the City and the La Mesa Community Redevelopment Agency (Members). The Financing Authority was created for the purpose of providing financing for public capital improvements to be owned by any of the Members. The Financing Authority was included within the scope of the reporting entity of the City because its governing body is composed in its entirety of council members of the City. There were no separate financial statements prepared for the Financing Authority.
B. Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered 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, fund equity, revenues, and expenditures 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.
Government - Wide Financial Statements
The City's government-wide financial statements include a Statement of Net Position and a Statement of Activities and Changes in Net Position. These statements present summaries of governmental and business-type activities for the City accompanied by a total column. Fiduciary activities of the City are not included in these statements.
These basic financial statements are presented on an "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all of the City's assets and liabilities, including capital assets, as well as infrastructure assets and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned, while expenses are recognized in the period in which the liability is incurred.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-28-
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (continued) B. Basis of Accounting and Measurement Focus, (continued) Certain types of transactions are reported as program revenues for the City in three categories:
Charges for services
Operating grants and contributions
Capital grants and contributions
Certain eliminations have been made as prescribed by generally accepted accounting principles in regards to interfund activities, payables and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities and Changes in Net Position, internal service fund transactions have been eliminated; however, those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated:
Due to/from other funds
Advances to/from other funds
Transfers in/out
The City applies all applicable GASB pronouncements (including all NCGA Statements and Interpretations currently in effect).
Governmental Fund Financial Statements
Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these Statements to the Net Position presented in the government-wide financial statements. The City has presented all major funds that met the applicable criteria.
All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures and Changes in Fund Balances presents increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-29-
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (continued) B. Basis of Accounting and Measurement Focus, (continued) Governmental Fund Financial Statements, (continued)
Revenues are recorded when received in cash, except for those revenues subject to accrual (generally 60 days after year-end) which are recognized when due. The primary revenue sources, which have been treated as susceptible to accrual by the City, are property tax, sales tax, intergovernmental revenues and other taxes. Expenditures are recorded in the accounting period in which the related fund liability is incurred.
Unavailable revenues arise when potential revenues do not meet both the "measurable" and "available" criteria for recognition in the current period. Unearned revenues arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met or when the government has a legal claim to the resources, the unavailable revenue is removed from the Combined Balance Sheet and revenue is recognized.
Proprietary Fund Financial Statements
Proprietary fund financial statements include a Statement of Net Position, a Statement of Revenues, Expenses and Changes in Fund Net Position, and a Statement of Cash Flows for each major proprietary fund.
A separate column representing internal service funds is also presented in these statements.
However, internal service balances and activities have also been combined with the governmental activities in the Government-Wide Financial Statements.
Proprietary funds are accounted for using the "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses and Changes in Net Position present increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned, while expenses are recognized in the period in which the liability is incurred.
Operating revenues in the proprietary funds are those revenues that are generated from the primary operations of the fund. All other revenues are reported as non-operating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as non-operating expenses.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-30-
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (continued) B. Basis of Accounting and Measurement Focus, (continued) Fiduciary Fund Financial Statements
Fiduciary fund financial statements include a Statement of Fiduciary Net Position and Statement of Changes in Fiduciary Net Position. The City's fiduciary funds represent Private Purpose Trust Funds which act in a fiduciary capacity for assets held for the payment of recognized obligations of the former redevelopment agency. They are accounted for in essentially the same manner as proprietary funds.
C. Fund Classifications
The City reports the following major governmental funds:
General Fund
The General Fund is the City’s primary operating fund and accounts for all financial resources of the general government, except those required to be accounted for in another fund.
Housing Asset Fund
The Housing Asset Fund holds the housing assets which were received from the City’s former RDA Low and Moderate Income Fund. The redevelopment agency was dissolved per Assembly Bill X1 26 which dissolved redevelopment agencies in California. All revenues received in this fund are to be used in conjunction with promoting low and moderate income housing activities. The fund did not qualify as major for fiscal year ending June 30, 2022, however, management elected to maintain and present it as major
Transportation CIP Fund
The Transportation CIP Fund is used for transportation related capital improvement projects. The fund did not qualify as major for fiscal year ending June 30, 2022, however, management elected to maintain and present it as major.
Miscellaneous Grants Fund
The Miscellaneous Grants Fund is used for reporting of grants that are not public safety or community services related. This includes, but is not limited to, COVID-19 relief grants.
The City reports the following major enterprise funds:
Wastewater Fund
The Wastewater Fund accounts for the operation and maintenance of the City’s wastewater system.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-31-
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (continued) C. Fund Classifications, (continued)
Additionally, the City reports the following fund types:
Internal Service Funds
Internal service funds account for the financing of equipment and fleet, risk management services, and benefit services to other departments on a cost reimbursement basis.
Private Purpose Trust Fund
The Private Purpose Trust Fund holds the assets of the Successor Agency which were received from the City’s former redevelopment agency. The redevelopment agency was dissolved per Assembly Bill X1 26 which dissolved redevelopment agencies in California.
D. Use of Restricted/Unrestricted Net Position
When an expense is incurred for purposes for which both restricted and unrestricted net position is available, the City's policy is to apply restricted net position first.
E. Cash, Cash Equivalents and Investments
The City pools its available cash for investment purposes. The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments.
In accordance with generally accepted accounting principles, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market value is used as fair value for those securities for which market quotations are readily available.
The City participates in an investment pool managed by the State of California titled Local Agency Investment Fund (LAIF) which has invested a portion of the pool funds in Structured Notes and Asset-backed Securities. LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-backed Securities are subject to market risk as to change in interest rates.
For purposes of reporting cash flows, the City considers each fund's share in the cash and investments pool to be cash and cash equivalents including cash with fiscal agents.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-32-
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (continued) E. Cash, Cash Equivalents and Investments, (continued)
In accordance with generally accepted accounting principles, certain disclosure requirements, if applicable for deposit and investment risk are specified for the following areas:
Interest Rate Risk
Credit Risk
Overall
Custodial Credit Risk
Concentration of Credit Risk
Foreign Currency Risk
F. Restricted Cash and Investments
Certain restricted cash and investments are held by fiscal agents for the redemption of bonded debt and for acquisition and construction of capital projects. Cash and investments are also restricted for deposits held for others within the enterprise funds.
G. Inventories
Inventory is valued at the lower of cost (first-in, first-out) or market value and consists of expendable supplies held for consumption. Inventories are recorded using the consumption (capitalization) method.
H. Interfund Transactions
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the noncurrent portion of interfund loans).
Any residual balances outstanding between the governmental activities and business-type activities are reported in the Government-Wide Financial Statements as "internal balances." I. Capital Assets
The City's assets are capitalized at historical cost or estimated historical cost. City policy has set the capitalization threshold for reporting general capital assets at $8,000 and for reporting infrastructure assets at $25,000. Gifts or contributions of capital assets are reported at acquisition value when received. Depreciation is recorded on a straight-line basis over the useful lives of the assets as follows:
Buildings and Improvements 40 years
Improvements other than buildings 12 – 50 years
Machinery and Equipment 5 – 20 years
Infrastructure 20 – 60 years
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-33-
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (continued) I. Capital Assets, (continued)
The City defines infrastructure as the basic physical assets that allow the City to function. The assets include the streets, sewer collection and treatment system, park and recreation lands and improvement system, storm water conveyance system, and buildings combined with the site amenities, such as parking and landscaped areas used by the City in the conduct of its business.
Each major infrastructure system can be divided into subsystems. For example, the street system can be subdivided into pavement, curb and gutters, sidewalks, medians, streetlights, traffic control devices (signs, signals and pavement markings), landscaping and land. These subsystems were not delineated in the basic financial statements. The appropriate operating department maintains information regarding the subsystems.
J. Compensated Absences
The City accounts for compensated absences (unpaid vacation, sick leave and compensatory time) in accordance with generally accepted accounting principles. In governmental fund types, compensated absences are recorded as expenditures in the year paid, as it is the City's policy to liquidate any unpaid vacation or sick leave at June 30 from future resources rather than currently available expendable resources. Accordingly, the entire unpaid liability for the governmental fund types is recorded in the Government-Wide Financial Statements.
K. Long-Term Debt
In the Government-Wide Financial Statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bond issuance costs are expensed in the period incurred. Bonds payable are reported net of the applicable bond premium or discount.
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financial sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
L. Interest Payable
In the Government-Wide Financial Statements, interest payable on long-term debt is recognized as the liability is incurred for governmental fund types and proprietary fund types.
In the fund financial statements, propriety fund types recognize the interest payable when the liability is incurred.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-34-
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (continued) M. Property Taxes
Under California law, property taxes are assessed and collected by the counties at 1% of assessed value, plus other increases approved by the voters. The property taxes are pooled and are then allocated to the cities based on complex formulas. Accordingly, the City accrues only those taxes which are received within 60 days after year-end.
The City's property taxes are levied and collected by the San Diego County Treasurer. Property taxes (secured and unsecured) are levied on July 1 based on the previous March 1 assessed values as determined by the San Diego County Assessor. Secured taxes are due in two equal installments on November 1 and February 1 following the levy date and become delinquent on December 10 and April 10 following the levy date. Unsecured taxes are due on July 1 and become delinquent August 31 following the levy date.
N. Pension Plan
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Plan and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms.
Investments are reported at fair value.
GASB 68 requires that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used.
Valuation Date (VD) June 30, 2020
Measurement Date (MD) June 30, 2021
Measurement Period (MP) July 1, 2020 to June 30, 2021
The City additionally reports a PARS Retirement Enhancement Pension Plan for which the following actuarial valuation timeframes are used:
Valuation Date (VD) January 1, 2021
Measurement Date (MD) June 30, 2021
Measurement Period (MP) July 1, 2020 to June 30, 2021
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-35-
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (continued) O. Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows and inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are reported at fair value.
GASB 75 requires that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:
Valuation Date (VD) June 30, 2021
Measurement Date (MD) June 30, 2021
Measurement Period (MP) July 1, 2020 to June 30, 2021
P. Net Position
In the Government-Wide Financial Statements, net position are classified in the following categories:
Net Investment in Capital Assets - This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that is attributed to the acquisition, construction, or improvement of the assets.
Restricted Net Position - This amount is restricted by external creditors, grantors, contributors, laws or regulations of other governments.
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." Q. Fund Balances
In accordance with generally accepted accounting principles, the following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used:
Nonspendable – amounts that are not in a spendable form (such as inventory) or are required to be maintained intact.
Restricted – amounts constrained to specific purposes by their providers (such as grantors, bondholders and higher levels of government), through constitutional provisions or by enabling legislation.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-36-
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (continued) Q. Fund Balances (continued)
Committed – amounts constrained to specific purposes by a government itself, using the highest level of decision-making authority; 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.
Assigned – amounts a government intends to use for a specific purpose; intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority.
Unassigned – amounts that are for any purpose; positive amounts are reported only in a general fund.
The City Council, establishes (and modifies or rescinds) fund balance commitments by passage of an ordinance or resolution. The Director of Finance has the authority, granted by the Council, to commit City resources. When both restricted and unrestricted resources are available for use when an expenditure is incurred, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed. It is also the City’s policy to consider committed amounts as being reduced first, followed by assigned amounts and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.
R. Use of Estimates
The preparation of the basic financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities. In addition, estimates affect the reported amount of expenses. Actual results could differ from these estimates and assumptions.
S. Implementation of New GASB Pronouncement
Governmental Accounting Standards Board has issued Statement No. 87, Leases. The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This Statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-37-
2. CASH AND INVESTMENTS
The following is a summary of cash and investments at June 30,2022:
Fiduciary
Funds
Governmental Business-Type Statement of
Activities Activities Fiduciary Assets Total
Cash and investments 76,507,965 $ 6,264,675 $ 1,213,565 $ 83,986,205 $ Restricted:
Cash and investments 362,573 213,494 1,083,741 507,674
Investments in Section 115 Trust 7,365,660 - - 7,365,660 Total $ 6,478,169 84,236,198 $ 1,721,239 $ 92,435,606 $ Government-Wide
Statement of Net Position
Cash, cash equivalents, and investments consisted as follows, at June 30,2022:
Cash and cash equivalents:
Petty Cash $ 1,250
Demand Deposit 1,232,032
Total cash and cash equivalents 1,233,282
Investments:
Local Agency Investment Fund 40,213,047
Investment in Section 115 Trust 7,365,660
Negotiable Certificates of Deposit 15,140,452
U.S. Government Obligations 27,975,490
Money Market 507,675
Total Investments 91,202,324
Total cash and investments $ 92,435,606
A. Cash Deposits
As of June 30, 2022, none of the City's cash deposits with financial institutions in excess of federal depository insurance limits was held in uncollateralized accounts.
B. Investments
The City is authorized by State statutes and in accordance with the City's Investment Policy (Policy) to invest in the following:
Certificates of Deposit
Negotiable Certificates of
Deposit
U.S. Treasury Obligations
U.S. Agency Securities
Bankers Acceptances
California Local Agency Investment
Fund (LAIF)
Repurchase Agreements
Mutual Funds
Commercial Paper
Municipal Securities
Corporate Notes
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-38-
2. CASH AND INVESTMENTS, (continued)
B. Investments, (continued)
The Policy, in addition to State statutes, establishes that funds on deposit in banks must be federally insured or collateralized and investments shall: (1) have maximum maturity not to exceed five years; (2) be laddered and based on cash flow forecasts; and (3) be subject to limitations to a certain percent of the portfolio for each of the authorized investments.
The City's investments with Local Agency Investment Fund (LAIF) at June 30, 2022 included a portion of the pooled funds invested in Structured Notes and Assets-Backed Securities. These investments included the following:
Structured Notes are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or that have embedded forwards or options.
Asset-Backed Securities, the bulk of which are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as CMO's) or credit card receivables.
As of June 30, 2022, the City had $40,213,047 invested in LAIF. This balance is the fair market value; in accordance with Generally Accepted Accounting Principles, investments should be stated at fair value using the aggregate method.
C. Risk Disclosures
Interest Rate Risk
As a means of limiting its exposure to fair value losses arising from rising interest rates, the City's investment policy requires structuring the portfolio in a way so that securities mature to meet the City’s cash requirements for ongoing obligations; investing primarily in shorter term securities; and not paying a premium for any secondary market security which includes a call feature. The City is in compliance with this provision of the Policy.
Credit Risk
The City's Policy limits investments in commercial paper to the highest grade of stand alone or enhanced (prime) commercial paper as rated by Moody's Investor Service, Standard & Poor's Corporation, or Fitch Financial Services and requires that the management company of mutual funds must have attained the highest ranking or the highest letter and numerical rating provided by not less than two nationally recognized statistical rating organizations.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-39-
2. CASH AND INVESTMENTS, (continued)
C. Risk Disclosures, (continued)
The City's investments are rated by the nationally recognized statistical rating organizations as follows:
Standard
Moody's & Poor's
Investment Pools:
State of California - Local Agency Investment Fund Not Rated Not Rated Investment in Section 115 trust Not Rated Not Rated
Negotiable Certificates of Deposit Aaa AAA
U.S. Government Agencies:
FNMA Aaa AA+
FHLB Aaa AA+
FHLMC Aaa AA+
Concentration of Credit Risk
The City’s Investment Policies instructs the city to remain within defined portfolio percentages to prevent a substantial loss related to the failure of one issue or issuer. For the Local Agency Investment Fund, there is no dictated percentage limit over the investment. For the Investment in Section 115 trust, there is no dictated percentage limit over the investment. For Certificates of Deposit, the City’s Investment Policy dictates that no more than 30% of the total portfolio may be invested in all Certificates of Deposits. As of June 30, 2022, the City is in compliance with its investment policies.
Custodial Credit Risk
The California Government Code (Code) requires California banks and savings and loan associations to secure the City's cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City's name.
The market value of pledged securities must equal at least 110% of the City's cash deposits.
California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City's total cash deposits. The City has waived collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal Deposit Insurance Corporation. The City’s cash balances held with financial institutions in excess of the FDIC limit are held in collateralized accounts.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-40-
2. CASH AND INVESTMENTS, (continued)
C. Risk Disclosures, (continued)
The following is a chart of City's investment portfolio:
Amount Percentage of
Investments Invested Investments
Local Agency Investment Fund 40,213,047 $ 44.09%
Investment in Section 115 trust 7,365,660 8.08%
Negotiable Certificates of Deposit 15,140,452 16.60%
U.S. Government Obligations 27,975,490 30.67%
Money Market 507,675 0.56%
Total $ 100.00% 91,202,324
D. Summary of Investments to Maturity
Investments held in the City Treasury grouped by maturity date at June 30, 2022, are shown below:
Maturity
Current to one year 52,810,150 $
One to two years 3,704,361
Two to three years 5,793,020
Three to four years 9,924,312
Four to five years 18,970,481
Total $ 91,202,324
E. Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.
The City has the following recurring fair value measurements as of June 30, 2022:
Investments by Fair Value Level Total Level 1 Level 2 Level 3 Negotiable Certificates of Deposit 15,140,452 $ - $ 15,140,452 $ - $ U.S. Government Obligations 27,975,490 27,975,490 - -
Money Market 507,675 507,675 - -
Total investments by fair value 43,623,617 28,483,165 $ 15,140,452 $ - $ Investments not subject to GASB 72:
Investment in Section 115 trust 7,365,660
Local Agency Investment Fund 40,213,047
Total 91,202,324 $
Fair Value Measurement Using
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-41-
3. LOANS RECEIVABLE
A. Fund Financial Statements
As of June 30, 2022 the following loans were outstanding:
Governmental
Funds
Computer Loan Program $ 26,463
Housing Rehabilitation Loan Program 139,699
Housing Successor loans 590,420
Total $ 756,582
Computer Loan Program
Zero interest loans were provided to City employees for purchases of personal computers. Loan payments are deducted from bi-weekly paychecks and are secured by the employees' accrued vacation hours. At June 30, 2022, the outstanding amount due to the City was $26,463.
Housing Rehabilitation Loan Program
Low interest loans were provided to qualified borrowers for financial assistance for improvements to low and moderate income housing. The loans, which are secured by trust deeds on the property, are due upon sale of property or death of the homeowner. At June 30, 2022, the outstanding amount due to the City was $139,699.
Housing Successor Loans
Housing Successor loans in the amount of $590,420 consist of low and moderate income housing loans totaling $225,000 for three properties located on Lubbock Avenue and deferred housing setaside funds in the amount of $365,420 owed to the Housing Asset Fund by the Successor Agency to the former La Mesa Community Redevelopment Agency.
The low and moderate income housing loans are secured by trust deeds on the individual properties and are payable upon sale or transfer of the property by the original property owner. The deferred housing set-aside funds have been approved as an enforceable obligation of the Successor Agency and will be included on future Recognized Obligation payment Schedules according to the approved repayment plan until such time as the balance is paid in full.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-42-
4. LEASE RECEIVABLE
On July 1, 2021, the City entered into a 46-month lease as Lessor for the use of AMR - Fire Station
11. An initial lease receivable was recorded in the amount of $309,125. As of June 30, 2022, the value of the lease receivable is $266,386. The lessee is required to make monthly fixed payments of $4,950. The lease has an interest rate of 0.6720%. The value of the deferred inflow of resources as of June 30, 2022 was $226,753, and the City recognized lease revenue of $82,372 during the fiscal year. The lessee has 1 extension option for 41 months.
On July 1, 2021, the City entered into a 90 month lease as Lessor for the use of EDCO. An initial lease receivable was recorded in the amount of $2,836,625. As of June 30, 2022, the value of the lease receivable is $2,477,172. The lessee is required to make monthly fixed payments of $32,896.
The lease has an interest rate of 1.4500%. The value of the deferred inflow of resources as of June 30, 2022, was $2,458,548, and the City recognized lease revenue of $378,077 during the fiscal year. The lessee has 1 extension option for 120 months.
On July 1, 2021, the City entered into a 22 month lease as Lessor for the use of Foothill Arts Assoc.
An initial lease receivable was recorded in the amount of $5,827. As of June 30, 2022, the value of the lease receivable is $2,793. The lessee is required to make monthly fixed payments of $255. The lease has an interest rate of 0.5100%. The value of the deferred inflow of resources as of June 30, 2022 was $2,654, the City recognized lease revenue of $3,174 during the fiscal year.
On July 1, 2021, the City entered into a 23 month lease as Lessor for the use of LM Community Welfare Assoc. An initial lease receivable was recorded in the amount of $24,884. As of June 30, 2022, the value of the lease receivable is $0.00. The lessee is required to make annual fixed payments of $25,000. The lease has an interest rate of 0.5100%. The value of the deferred inflow of resources as of June 30, 2022 was $11,901, and the City recognized lease revenue of $12,983 during the fiscal year.
On July 1, 2021, the City entered into a 58 month lease as Lessor for the use of AMR - Fire Station
12. An initial lease receivable was recorded in the amount of $123,610. As of June 30, 2022, the value of the lease receivable is $101,303. The lessee is required to make monthly fixed payments of $1,950. The lease has an interest rate of 1.0600%. The value of the deferred inflow of resources as of June 30, 2022 was $98,080, and the City recognized lease revenue of $25,530 during the fiscal year. The lessee has 2 extension options, each for 60 months. The City had a termination period of 3 months as of the lease commencement.
On July 1, 2021, the City entered into a 17 month lease as Lessor for the use of USPS. An initial lease receivable was recorded in the amount of $200,913. As of June 30, 2022, the value of the lease receivable is $59,419. The lessee is required to make monthly fixed payments of $11,917.
The lease has an interest rate of 1.1060%. The value of the deferred inflow of resources as of June 30, 2022 was $59,092, and the City recognized lease revenue of $141,821 during the fiscal year.
The lessee has 4 extension options, each for 60 months.
On July 1, 2021, the City entered into a 568 month lease as Lessor for the use of Campina. An initial lease receivable was recorded in the amount of $347,055. As of June 30, 2022, the value of the lease receivable is $341,580. The lessee is required to make annual fixed payments of $8,460.
The lease has an interest rate of 2.5800%. The value of the deferred inflow of resources as of June 30, 2022 was $339,723, and the City recognized lease revenue of $7,332 during the fiscal year.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-43-
4. LEASE RECEIVABLE (continued)
On August 1, 2021, the City entered into a 660 month lease as Lessor for the use of Westmont. An initial lease receivable was recorded in the amount of $26,024,391. As of June 30, 2022, the value of the lease receivable is $26,210,229. The lessee is required to make monthly fixed payments of $414,691. The lease has an interest rate of 2.4400%. The value of the deferred inflow of resources as of June 30, 2022 was $25,590,650, and the City recognized lease revenue of $433,740 during the fiscal year.
5. INTERFUND TRANSACTIONS
A. Advances From/To Other Governments
As of June 30, 2022, balances of advances from/advances to were as follows:
Governmental Activities:
General Fund 5,300,000 $ 5,300,000 $
Advances to Other
Total 5,300,000 $ 5,300,000 $
Governments
Successor
Agency Total
Advances From
Other Governments
The advance from the Housing Successor Agency to the City represents the amount owed for the sale of the site of the former police station for the purposes of developing low and moderate income housing. At June 30, 2022, the outstanding balance is $5,300,000.
B. Due To/From Other Funds
Interfund receivable and payable balances at June 30, 2022 were as follows:
Due to Other
Funds
Transportation
CIP
Non-Major
Governmental
Funds Total
General
Fund $ 1,108,672 1,276,201 $ 2,384,873 $
Due From
Other Funds
The above amounts represent short-term borrowings from the General Fund for temporary cash shortfalls for the funds listed above.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-44-
5. INTERFUND TRANSACTIONS, (continued)
C. Transfers In and Out
Transfers in and out for the year ended June 30, 2022 were as follows:
Non-Major Internal
General Transportation Governmental Service
Fund CIP Funds Funds Total
Governmental Activities:
General Fund - $ - $ 648,348 $ 934,800 $ 1,583,148 $
Non-Major Governmental Funds 1,452,516 1,611,519 592,421 - 3,656,456 Business-Type Activities:
Wastewater 1,192,200 - - 954,100 2,146,300
Total $ 1,611,519 2,644,716 $ 1,240,769 $ 1,888,900 $ 7,385,904 $ Transfers out
Governmental Activities
Transfers In
Throughout the year, transfers are used to move revenues from the fund with collection authority to the fund with spending authority. This is the case with the following significant transfers:
$951,266 and $250,000 was transferred from TRANSNET and RMRA, respectfully, to the General Fund for street maintenance;
$1,289,900, $85,000, and $68,550 transferred from various funds the General Fund for support service;
$71,474, $466,519, $919,987, and $153,539 in Gas tax funds, grant funds, TRANSNET, and RMRA respectfully, were transferred to the Transportation CIP fund to support capital improvement projects;
$447,708 was transferred from the General Fund to the Debt Service funds to pay principal and interest payments as they became due;
$50,000, $88,140, $62,500 were transferred from the General Fund, respectfully Environmental Services, Parks & Recreation, Capital Asset Management Plan; $363,005, $150,000, and $79,416 were transferred to and from the various non-major funds; $934,800 and $954,100 was transferred to the General Fund and Wastewater Fund, respectfully, to the Liability Fund to fund anticipated claims.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-45-
6. CAPITAL ASSETS AND INTANGIBLE RIGHT-TO-USE ASSETS
A. Government-Wide Financial Statements
At June 30, 2022 the City's capital assets consisted of the following:
Governmental Business-Type
Activities Activities Total
Non-depreciable assets:
Land $ 11,398,339 $ - $ 11,398,339
Right-of-way 15,905,824 - 15,905,824
Construction in progress 7,783,345 231,456 8,014,801
Total non-depreciable assets 35,087,508 231,456 35,318,964 Depreciable assets:
Buildings and improvements 47,796,770 - 47,796,770
Vehicles and equipment 18,921,282 2,303,345 21,224,627
Infrastructure 208,404,853 54,614,829 263,019,682
Total depreciable assets, at cost 275,122,905 56,918,174 332,041,079 Accumulated Depreciation:
Buildings and improvements (15,128,518) - (15,128,518)
Vehicles and equipment (11,570,322) (1,104,068) (12,674,390) Infrastructure (117,951,125) (20,528,013) (138,479,138) Total accumulated depreciation (144,649,965) (21,632,081) (166,282,046) Total depreciable assets, net 130,472,940 35,286,093 165,759,033 Total capital assets $ 165,560,448 $ 35,517,549 $ 201,077,997
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-46-
6. CAPITAL ASSETS AND INTANGIBLE RIGHT-TO-USE ASSETS, (continued) A. Government-Wide Financial Statements, (continued)
The following is a summary of capital assets for governmental activities:
Governmental activities: Balance Balance
June 30, 2021 Additions Deletions June 30, 2022
Non-depreciable assets:
Land $ 11,398,339 $ - $ - $ 11,398,339
Right-of-way 15,905,824 - - 15,905,824
Construction in progress 7,618,119 3,810,503 (3,645,277) 7,783,345 Total non-depreciable assets 34,922,282 3,810,503 (3,645,277) 35,087,508 Depreciable assets:
Buildings and improvements 47,783,050 13,720 - 47,796,770 Vehicles and equipment 18,408,454 1,925,857 (1,413,029) 18,921,282 Infrastructure 205,556,431 3,431,381 (582,959) 208,404,853 Total depreciable assets, at cost 271,747,935 5,370,958 (1,995,988) 275,122,905 Accumulated Depreciation
Buildings and improvements (14,134,134) (994,384) - (15,128,518) Vehicles and equipment (11,725,404) (880,072) 1,035,154 (11,570,322) Infrastructure (113,860,569) (4,133,909) 43,353 (117,951,125) Total accumulated depreciation (139,720,107) (6,008,365) 1,078,507 (144,649,965) Total depreciable assets, net 132,027,828 (637,407) (917,481) 130,472,940 Total governmental activities $ 166,950,110 $ 3,173,096 $ (4,562,758) $ 165,560,448 Governmental activities depreciation expense for capital assets for the year ended June 30, 2022 was as follows:
General government $ 205,997
Police 786,209
Fire 488,572
Public works 4,335,351
Community services 183,736
Community development 8,500
Total $ 6,008,365
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
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6. CAPITAL ASSETS AND INTANGIBLE RIGHT-TO-USE ASSETS, (continued) A. Government-Wide Financial Statements, (continued)
The following is a summary of intangible right-to-use assets for governmental activities:
Governmental activities: Balance Balance
June 30, 2021 Additions Deletions June 30, 2022
Intangible right-to-use asset $ - $ 530,443 $ - $ 530,443 Accumulated Amortization - (53,202) - (53,202)
Total intangible right-to-use asset,
net $ - $ 477,241 $ - $ 477,241
The following is a summary of capital assets for business-type activities:
Business-Type activities: Balance Balance
June 30, 2021 Additions Deletions June 30, 2022
Non-depreciable assets:
Construction in progress $ 4,085,143 $ 1,541,181 $ (5,394,868) $ 231,456 Total non-depreciable assets 4,085,143 1,541,181 (5,394,868) 231,456 Depreciable assets:
Vehicles and equipment 2,325,850 - (22,505) 2,303,345
Infrastructure 49,261,818 5,394,868 (41,857) 54,614,829 Total depreciable assets, at cost 51,587,668 5,394,868 (64,362) 56,918,174 Accumulated Depreciation:
Vehicles and equipment (934,708) (179,098) 9,738 (1,104,068) Infrastructure (19,854,077) (706,342) 32,406 (20,528,013) Total accumulated depreciation (20,788,785) (885,440) 42,144 (21,632,081) Total depreciable assets, net 30,798,883 4,509,428 (22,218) 35,286,093 Total business-type activities $ 34,884,026 $ 6,050,609 $ (5,417,086) $ 35,517,549 Business-type activities depreciation expense for capital assets for the year ended June 30, 2022 was as follows:
Wastewater $ 885,440
Total depreciation $ 885,440
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
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6. CAPITAL ASSETS AND INTANGIBLE RIGHT-TO-USE ASSETS, (continued) B. Fund Financial Statements
The fund financial statements do not present general government capital assets, but capital assets are shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position.
7. LONG-TERM DEBT
A. Governmental Activities Long-Term Debt
The summary of changes in long-term debt for governmental activities for the year ended June 30, 2022 was as follows:
Balance Balance Due Within Due in More
June 30, 2021 Additions Deletions June 30, 2022 One Year Than One Year Bonds payable:
2006 Certificates of participation:
Series A 935,000 $ - $ (125,000) $ 810,000 $ 135,000 $ 675,000 $ Series B 1,460,000 - (205,000) 1,255,000 220,000 1,035,000 2016 General obligation refunding bonds 18,515,000 - (810,000) 17,705,000 840,000 16,865,000 Unamortized bond premium 1,023,910 - (63,995) 959,915 - 959,915 TransNet Commercial Paper - direct borrowing 999,992 - (500,004) 499,988 499,988 - Total $ - 22,933,902 $ (1,703,999) $ 21,229,903 $ 1,694,988 $ 19,534,915 $ Classification
Bonds Payable
2006 Certificates of Participation, Series A and B
On July 27, 2006, the La Mesa Public Financing Authority (The Authority) issued Certificates of Participation, Series 2006A in the amount of $1,830,000 and Series 2006B in the amount of $3,170,000, bearing interest rates of 4.15%-6.32% with maturity dates from August 1, 2007 to 2027.
The purpose of the issuance was to provide funds to construct a building and related site improvements at the City of La Mesa's Civic Center, to acquire a municipal bond debt service reserve insurance policy and a municipal bond insurance policy for the certificates, and to pay the costs of issuance incurred in connection with the execution and delivery of the certificates. Interest is payable on February 1 and August 1 each year, commencing August 1, 2007.
The City has pledged future post office lease revenue to repay the 2006 Certificates of Participation Series A. Total principal and interest remaining on the Certificates of Participation Series A is $946,512 payable through 2027. Total principal and interest remaining on the Certificates of Participation Series B is $1,405,856 payable through 2027.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
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7. LONG-TERM DEBT, (continued)
A. Governmental Activities Long-Term Debt, (continued)
Whenever any event of default referred to in the lease happens and continues, the Trustee, as the assignee of the Authority, is authorized under the terms of Lease to exercise any and all remedies available pursuant to the law or granted pursuant to the Lease; provided, however, that notwithstanding anything therein or in the Trust Agreement to the contrary, there shall be no right under any circumstances to accelerate the lease payments or otherwise declare any lease payments not then due or past due to be immediately due and payable. Neither the Authority nor its assignee shall have any right to reenter or re-let the leased premises except following a default under the lease. Following an event of default, the Trustee or its assignee of the Authority, may elect either to terminate the Lease and seek to collect damages from the City or to maintain the Lease in effect and seek to collect the Lease Payments as they become due. The lease further provides that so long as an event of default exists under the lease, the trustee may reenter the leased premises for the purpose of taking possession of any portion of the leased premises and to re-let the lease premises, and in addition, at its option, with or without such entry to terminate the lease as described therein.
2006 Certificates of Participation, Series A and B, continued The outstanding principal balances of Series A and B at June 30, 2022 were $810,000 and $1,255,000 respectively, for a combined balance of $2,065,000.
The annual debt service requirements for the Series A and B Certificates outstanding at June 30, 2022 were as follows:
Year Ending
June 30, Principal Interest Total
2023 135,000 $ 46,926 $ 181,926 $
2024 150,000 37,920 187,920
2025 160,000 28,124 188,124
2026 175,000 17,538 192,538
2027 190,000 6,004 196,004
Total $ 136,512 810,000 $ 946,512 $
Year Ending
June 30, Principal Interest Total
2023 220,000 $ 52,145 $ 272,145 $
2024 235,000 41,963 276,963
2025 250,000 30,988 280,988
2026 265,000 19,205 284,205
2027 285,000 6,555 291,555
Total $ 150,856 1,255,000 $ 1,405,856 $
2006 Certificates of Participation Series B
2006 Certificates of Participation Series A
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
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7. LONG-TERM DEBT, (continued)
A. Governmental Activities Long-Term Debt, (continued)
2016 General Obligation Refunding Bonds
On November 30, 2016, the City issued $21,825,000 in 2016 General Obligation Refunding Bonds for the purpose of refunding the outstanding 2004 General Obligation Bonds, Series A and B. The bonds are general obligation bonds of the City, payable solely from ad valorem property taxes levied on behalf of the City and collected by the County of San Diego. The bonds mature annually each August 1, 2017 through 2036 in amounts ranging from $720,000 to $1,565,000. The bonds bear variable interest rates ranging from 2% to 5%, and are payable semi-annually each February 1 and August 1, commencing February 1, 2017.
In the event of a failure of the City to comply with any provision of the disclosure certificate, the holder or beneficial owner of the bonds may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City to comply with its obligations under the disclosure certificate. A default under the disclosure certificate shall not be deemed and event of default under the indenture, and the sole remedy under this disclosure certificate in the event of any failure of the City to comply with the disclosure certificate shall be an action to compel performance.
No holder or beneficial owner of the bonds may institute such action, suit or proceeding to compel performance unless they shall have first delivered to the City satisfactory written evidence of their status as such, and a written notice of and request to cure such failure, and the City shall have refused to comply therewith within a reasonable time.
The annual requirements for the 2016 General Obligation Refunding Bonds outstanding at June 30, 2022 were as follows:
Year Ending
June 30, Principal Interest Total
2023 840,000 $ 728,950 $ 1,568,950 $
2024 890,000 685,700 1,575,700
2025 945,000 639,825 1,584,825
2026 995,000 591,325 1,586,325
2027 1,050,000 548,075 1,598,075
2028 - 2032 5,970,000 2,131,249 8,101,249
2033 - 2037 7,015,000 800,975 7,815,975
Total $ 6,126,099 17,705,000 $ 23,831,099 $
2016 General Obligation Refunding Bonds
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
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7. LONG-TERM DEBT, (continued)
A. Governmental Activities Long-Term Debt, (continued)
TransNet Commercial Paper – Direct Borrowing
On May 4, 2018, the City entered into a loan agreement with San Diego County Regional Transportation Commission for a $2,000,000 loan for the purpose of financing the West La Mesa Improvements project. The proceeds were funded when the City requested reimbursement of valid expenditures related to this project. The repayment of debt is the first priority on the use of the City’s annual TransNet revenues, which are received from SANDAG. Total principal and interest remaining on the loan is $506,759 payable through 2023.
The annual debt service requirements for the TransNet Commercial Paper outstanding at June 30, 2022 were as follows:
Year Ending
June 30, Principal Interest Total
2023 499,988 $ 6,771 $ 506,759 $
Total $ 6,771 499,988 $ 506,759 $
TransNet Commercial Paper
B. Business-Type Activities Long-Term Debt
The summary of changes in long-term debt for business-type activities for the year ended June 30, 2022 was as follows:
Balance Balance Due Within Due in More
June 30, 2021 Additions Deletions June 30, 2022 One Year Than One Year Notes payable:
State Revolving Fund Loan $ 9,575,541 $ 3,999,793 $ (885,679) $ 12,689,655 $ 1,107,393 $ 11,582,262 Total $ 9,575,541 $ 3,999,793 $ (885,679) $ 12,689,655 $ 1,107,393 $ 11,582,262 Classification
State Revolving Fund Loan
On July 25, 2006, the City entered into an agreement to obtain a low interest federal pass-through loan from the State Water Resources Control Board which would allow the City to borrow up to $14,500,000 at 2.4% from January 7, 2006 through February 1, 2028 for sewer system improvements. An additional $5,000,000 and $7,000,000 was approved for borrowing on November 3, 2015 and July 7, 2020, respectively. At June 30, 2022, the City had borrowed $21,376,482, of which $12,689,655 remains outstanding.
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-52-
7. LONG-TERM DEBT, (continued)
B. Business-Type Activities Long-Term Debt (continued)
The annual debt service requirements for the State Water Fund Loan outstanding at June 30, 2022 were as follows:
Year Ending June 30, Principal Interest Total
2023 1,107,393 $ 206,060 $ 1,313,453 $
2024 1,117,925 195,528 1,313,453
2025 1,139,196 174,257 1,313,453
2026 1,160,916 152,537 1,313,453
2027 1,183,093 130,359 1,313,452
2028 - 2032 3,687,273 367,160 4,054,433
2033 - 2037 2,120,409 352,306 2,472,715
2038 - 2042 1,173,450 40,793 1,214,243
Total $ 1,619,000 12,689,655 $ 14,308,655 $
State Revolving Fund Loan
8. FINANCED PURCHASE
The summary of changes in long-term financed purchases for governmental activities for the year ended June 30, 2022 was as follows:
Balance Balance Due Within Due in More
June 30, 2021 Additions Deletions June 30, 2022 One Year Than One Year Financed purchase payable
Municipal Finance Corp - 2016 204,691 $ - $ (101,032) $ 103,659 $ 103,659 $ - $ San Diego County Next Gen RCS - 2017 683,773 - (129,335) 554,438 132,942 421,496 Total $ 888,464 $ - $ (230,367) $ 658,097 $ 236,601 $ 421,496 Classification
Municipal Finance Corporation - 2016
On January 22, 2016, the City entered into a purchase option lease agreement with Municipal Finance Corporation in order to acquire a fire pumper from Pierce Manufacturing, Inc. The annual payments on the long-term lease payable as of June 30, 2022 were as follows:
Year Ending
June 30, Principal Interest Total
2023 103,659 $ 2,695 $ 106,354 $
Total $ 2,695 103,659 $ 106,354 $
Municipal Finance Corporation - 2016
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
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8. FINANCED PURCHASE (continued)
San Diego County Next Gen RCS - 2017
The San Diego-Imperial County Regional Communications System (RCS) is utilized by the Police, Fire and Public Works Departments for their radio communications. The current system has reached end of life, and the RCS has developed plans for a new “next generation system” to meet the region’s needs (NextGen RCS).
On July 12, 2016, the City of La Mesa was notified by San Diego County that a contract for the NextGen RCS system was awarded to Motorola Solutions for $70,065,207. The City of La Mesa’s share of this amount is $1,279,649. Our shared infrastructure obligation will be financed by the County of San Diego at an annual interest rate of 2.79% per year, for a period of ten years, with an annual payment of $148,411 beginning in FY 16-17 and continuing for 10 years until the debt is paid. The annual payments as of June 30, 2022 were as follows:
Year Ending
June 30, Principal Interest Total
2023 $ 15,469 132,942 $ 148,411 $
2024 136,651 11,760 148,411
2025 140,464 7,947 148,411
2026 144,381 4,028 148,411
Total $ 39,204 554,438 $ 593,644 $
San Diego County Next Gen RCS - 2017
Schedule of property under financed purchase by major classes at June 30, 2022:
Schedule of Property under capital leases by major class Governmental Business-Type
Activities Activities Total
Equipment 3,291,866 $ - $ 3,291,866 $
Less: accumulated depreciation (2,128,055) - (2,128,055) Total 1,163,811 $ - $ 1,163,811 $
9. LEASE LIABILITY
The summary of changes in long-term lease liabilities for governmental activities for the year ended June 30, 2022 was as follows:
Balance Balance Due Within Due in More
June 30, 2021 Additions Deletions June 30, 2022 One Year Than One Year Lease liability:
Copier $ 20,169 - $ (2,306) $ 17,863 $ 3,956 $ 13,907 $ Fire Stryker Equipment - 510,274 (54,141) 456,133 47,524 408,609 Total $ - $ 530,443 $ (56,447) $ 473,996 $ 51,480 $ 422,516 Classification
CITY OF LA MESA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
-54-
9. LEASE LIABILITY (continued)
On December 17, 2021, the City entered into a 60-month lease as Lessee for the use of Ricoh Copier - 8130 Allison Ave. An initial lease liability was recorded in the amount of $20,169. As of June 30, 2022, the value of the lease liability is $17,863. The City is required to make monthly fixed payments of $347. The lease has an interest rate of 1.2900%. The value of the right-to-use asset as of June 30, 2022 of $20,169 with accumulated amortization of $2,174 is included with Equipment as intangible right-to-use asset in note 6.
The annual payments as of June 30, 2022 were as follows:
Year Ending
June 30, Principal Interest Total
2023 3,956 $ 207 $ 4,163 $
2024 4,007 156 4,163
2025 4,059 104 4,163
2026 4,112 51 4,163
2027 6 1,729 1,735
Total $ 524 17,863 $ 16,652 $
Ricoh Copier - 8130 Allison Ave
On July 1, 2021, the City entered into a 120-month lease as Lessee for the use of Fire Stryker Equipment. An initial lease liability was recorded in the amount of $510,274. As of June 30, 2022, the value of the lease liability is $456,133. The City is required to make annual fixed payments of $54,822. The lease has an interest rate of 1.6000%. The value of the right-to-use asset as of June 30, 2022 of $510,274 with accumulated amortization of $51,028 is included with Equipment as intangible right-to-use asset in note 6.
The annual payments as of June 30, 2022 were as follows:
Year Ending
June 30, Principal Interest Total
2023 47,524 $ 7,298 $ 54,822 $
2024 48,284 6,538 54,822
2025 49,057 5,765 54,822
2026 49,841 4,980 54,821
2027 50,639 4,183 54,822
2028 - 2031 210,788 8,498 219,286
Total $ 37,262 456,133 $ 493,395 $
Fire Stryker Equipment