Pinole City Council
May 16, 2023

CONSULTING SERVICES AGREEMENT BETWEEN

THE CITY OF PINOLE AND

THE PUN GROUP
THIS AGREEMENT for consulting services is made by and between the City of Pinole (“City”) and The Pun Group (“Consultant”) (together sometimes referred to as the “Parties”) as of May 17, 2023 (the “Effective Date”) in Pinole, California.

Section 1. SERVICES. Subject to the terms and conditions set forth in this Agreement, Consultant shall provide to City the services described in the Scope of Work attached as Exhibit A at the time and place and in the manner specified therein. In the event of a conflict in or inconsistency between the terms of this Agreement and Exhibit A, the Agreement shall prevail.

1.1 Term of Services. The term of this Agreement shall begin on the Effective Date and shall be for financial reporting for fiscal years ending June 30, 2023 through June 30, 2025, with the option to extend the contract at one-year intervals, not to exceed a total of two additional fiscal years, and Consultant shall complete the work described in Exhibit A by that date, unless the term of the Agreement is otherwise terminated or extended, as provided for in Section 8. The time provided to Consultant to complete the services required by this Agreement shall not affect the City’s right to terminate the Agreement, as provided for in Section 8.

1.2 Standard of Performance. Consultant shall perform all services required pursuant to this Agreement in the manner and according to the standards observed by a competent practitioner of the profession in which Consultant is engaged in the geographical area in which Consultant practices its profession. Consultant shall prepare all work products required by this Agreement in a professional manner and shall conform to the standards of quality normally observed by a person practicing in Consultant's profession.

1.3 Assignment of Personnel. Consultant shall assign only competent personnel to perform services pursuant to this Agreement. In the event that City, in its sole discretion, at any time during the term of this Agreement, desires the reassignment of any such persons, Consultant shall, immediately upon receiving notice from City of such desire of City, reassign such person or persons.

1.4 Time. Consultant shall devote such time to the performance of services pursuant to this Agreement as may be reasonably necessary to meet the standard of performance provided in Section 1.1 above and to satisfy Consultant’s obligations hereunder.

Section 2. COMPENSATION. City hereby agrees to pay Consultant an amount not to exceed $124,121 for the initial three-year term, for all work set forth in Exhibit A and all reimbursable expenses incurred in performing the work. In the event of a conflict between this Agreement and Consultant’s proposal regarding the amount of compensation, the Agreement shall prevail. City shall pay Consultant for services rendered pursuant to this Agreement at the time and in the manner set forth herein. The payments specified below shall be the only payments from City to Consultant for services rendered

ATTACHMENT B
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pursuant to this Agreement.
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Consultant shall submit all invoices to City in the manner specified herein. Except as specifically authorized by City, Consultant shall not bill City for duplicate services performed by more than one person.

Consultant and City acknowledge and agree that compensation paid by City to Consultant under this Agreement is based upon Consultant’s estimated costs of providing the services required hereunder, including salaries and benefits of employees and subcontractors of Consultant. Consequently, the parties further agree that compensation hereunder is intended to include the costs of contributions to any pensions and/or annuities to which Consultant and its employees, agents, and subcontractors may be eligible. City therefore has no responsibility for such contributions beyond compensation required under this Agreement.

2.1 Invoices. Consultant shall submit invoices, not more often than once a month during the term of this Agreement, based on the cost for services performed and reimbursable costs incurred prior to the invoice date. Invoices shall contain the following information:
▪ Serial identifications of progress bills; i.e., Progress Bill No. 1 for the first invoice, etc.;
▪ The beginning and ending dates of the billing period; ▪ A Task Summary containing the original contract amount, the amount of prior billings, the total due this period, the balance available under the Agreement, and the percentage of completion;
▪ At City’s option, for each work item in each task, a copy of the applicable time entries or time sheets shall be submitted showing the name of the person doing the work, the hours spent by each person, a brief description of the work, and each reimbursable expense;
▪ The total number of hours of work performed under the Agreement by Consultant and each employee, agent, and subcontractor of Consultant performing services hereunder, as well as a separate notice when the total number of hours of work by Consultant and any individual employee, agent, or subcontractor of Consultant reaches or exceeds 800 hours, which shall include an estimate of the time necessary to complete the work described in Exhibit A;
▪ The Consultant’s signature.

2.2 Monthly Payment. City shall make monthly payments, based on invoices received, for services satisfactorily performed, and for authorized reimbursable costs incurred. City shall have 30 days from the receipt of an invoice that complies with all of the requirements above to pay Consultant.

2.3 Final Payment. City shall pay the last 10% of the total sum due pursuant to this Agreement within sixty (60) days after completion of the services and submittal to City of a final invoice, if all services required have been satisfactorily performed.

2.4 Total Payment. City shall pay for the services to be rendered by Consultant pursuant to this Agreement. City shall not pay any additional sum for any expense or cost whatsoever 202 of 704
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incurred by Consultant in rendering services pursuant to this Agreement. City shall make no payment for any extra, further, or additional service pursuant to this Agreement.

In no event shall Consultant submit any invoice for an amount in excess of the maximum amount of compensation provided above either for a task or for the entire Agreement, unless the Agreement is modified prior to the submission of such an invoice by a properly executed change order or amendment.

2.5 Hourly Fees. Fees for work performed by Consultant on an hourly basis shall not exceed the amounts shown on the following fee schedule attached hereto as Exhibit B.

2.6 Reimbursable Expenses. Reimbursable expenses are specified in Exhibit B, and shall not exceed ($ ). Expenses not listed in Exhibit B are not chargeable to City. Reimbursable expenses are included in the total amount of compensation provided under this Agreement that shall not be exceeded.

2.7 Payment of Taxes. Consultant is solely responsible for the payment of employment taxes incurred under this Agreement and any similar federal or state taxes.

2.8 Payment upon Termination. In the event that the City or Consultant terminates this Agreement pursuant to Section 8, the City shall compensate the Consultant for all outstanding costs and reimbursable expenses incurred for work satisfactorily completed as of the date of written notice of termination. Consultant shall maintain adequate logs and timesheets in order to verify costs incurred to that date.

2.9 Authorization to Perform Services. The Consultant is not authorized to perform any services or incur any costs whatsoever under the terms of this Agreement until receipt of authorization from the Contract Administrator.

Section 3. FACILITIES AND EQUIPMENT. Except as set forth herein, Consultant shall, at its sole cost and expense, provide all facilities and equipment that may be necessary to perform the services required by this Agreement. City shall make available to Consultant only the facilities and equipment listed in Exhibit C, and only under the terms and conditions set forth therein.

Section 4. INSURANCE REQUIREMENTS. Before beginning any services under this Agreement, Consultant, at its own cost and expense, shall procure the types and amounts of insurance specified herein and maintain that insurance throughout the term of this Agreement. The cost of such insurance shall be included in the Consultant’s bid or proposal. Consultant shall be fully responsible for the acts and omissions of its subcontractors or other agents.

4.1 Workers’ Compensation. Consultant shall, at its sole cost and expense, maintain Statutory Workers’ Compensation Insurance and Employer’s Liability Insurance for any and all persons employed directly or indirectly by Consultant in the amount required by applicable law. The requirement to maintain Statutory Workers’ Compensation and Employer’s Liability Insurance may be waived by the City upon 203 of 704
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written verification that Consultant is a sole proprietor and does not have any employees and will not have any employees during the term of this Agreement.

4.2 Commercial General and Automobile Liability Insurance.

4.2.1 General requirements. Consultant, Consultant, at its own cost and expense, shall maintain commercial general and automobile liability insurance for the term of this Agreement in an amount not less than TWO MILLION DOLLARS ($2,000,000) per occurrence and FOUR MILLION DOLLARS ($4,000,000) aggregate, combined single limit coverage for risks associated with the work contemplated by this Agreement.

4.2.2 Minimum scope of coverage. Commercial general coverage shall be at least as broad as Insurance Services Office Commercial General Liability occurrence form CG 0001 (most recent edition) covering comprehensive General Liability on an “occurrence” basis. Automobile coverage shall be at least as broad as Insurance Services Office Automobile Liability form CA 0001 (most recent edition) covering any auto (Code 1), or if Consultant has no owned autos, hired (code 8) and nonowned autos (Code 9). No endorsement shall be attached limiting the coverage.

4.2.3 Additional requirements. Each of the following shall be included in the insurance coverage or added as a certified endorsement to the policy:
a. The Commercial General and Automobile Liability Insurance shall cover on an occurrence basis.
b. City, its officers, officials, employees, agents, and volunteers shall be covered as additional insureds for liability arising out of work or operations on behalf of the Consultant, including materials, parts, or equipment furnished in connection with such work or operations; or automobiles owned, leased, hired, or borrowed by the Consultant. Coverage can be provided in the form of an endorsement to the Consultant’s insurance at least as broad as CG 20 10 11 85, or both CG 20 10 10 01 and CG 20 37 10 01.
c. For any claims related to this Agreement or the work hereunder, the Consultant’s insurance covered shall be primary insurance as respects the City, its officers, officials, employees, agents, and volunteers. Any insurance or self-insurance maintained by the City, its officers, officials, employees, agents or volunteers shall be excess of the Consultant’s insurance and non-contributing. d. The policy shall cover inter-insured suits and include a “separation of Insureds” or “severability” clause which treats each insured separately. e. Consultant agrees to give at least 30 days prior written notice to City before coverage is canceled or modified as to scope or amount
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4.3 Professional Liability Insurance.

4.3.1 General requirements. Consultant, at its own cost and expense, shall maintain for the period covered by this Agreement professional liability insurance for licensed professionals performing work pursuant to this Agreement in an amount not less than ONE MILLION DOLLARS ($1,000,000) per occurrence or claim covering the Consultant’s errors and omissions.

4.3.2 Claims-made limitations. The following provisions shall apply if the professional liability coverage is written on a claims-made form:
a. The retroactive date of the policy must be shown and must be before the date of the Agreement.
b. Insurance must be maintained and evidence of insurance must be provided for at least five (5) years after completion of the Agreement or the work.
c. If coverage is canceled or not renewed and it is not replaced with another claims-made policy form with a retroactive date that precedes the date of this Agreement, Consultant must provide extended reporting coverage for a minimum of five (5) years after completion of work under this Agreement. d. A copy of the claim reporting requirements must be submitted to the City prior to the commencement of any work under this Agreement.

4.4 All Policies Requirements.

4.4.1 Submittal Requirements. Consultant shall submit the following to City prior to beginning services:
a. Certificate of Liability Insurance in the amounts specified in this Agreement; and
b. Additional Insured Endorsement as required for the General Commercial and Automobile Liability Polices.

4.4.2 Acceptability of insurers. All insurance required by this section is to be placed with insurers with a Bests' rating of no less than A:VII.

4.4.3 Deductibles and Self-Insured Retentions. Insurance obtained by the Consultant shall have a self-insured retention or deductible of no more than ONE HUNDRED THOUSAND DOLLARS ($100,000).

4.4.4 Wasting Policies. No policy required herein shall include a “wasting” policy limit (i.e. limit that is eroded by the cost of defense).

4.4.5 Waiver of Subrogation. Consultant hereby agrees to waive subrogation which any insurer or contractor may require from Consultant by virtue of the payment of any loss. Consultant agrees to obtain any endorsements that may be 205 of 704
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necessary to effect this waiver of subrogation, but this provision applies regardless of whether or not the City has received a waiver of subrogation endorsement from the insurer.

4.4.6 Subcontractors. Consultant shall include all subcontractors as insureds under its policies or shall furnish separate certificates and endorsements for each subcontractor. All coverages for subcontractors shall be subject to all of the requirements stated herein, and Consultant shall ensure that City, its officers, officials, employees, agents, and volunteers are covered as additional insured on all coverages.

4.4.7 Excess Insurance. If Consultant maintains higher insurance limits than the minimums specified herein, City shall be entitled to coverage for the higher limits maintained by the Consultant.

4.5 Remedies. In addition to any other remedies City may have if Consultant fails to provide or maintain any insurance policies or policy endorsements to the extent and within the time herein required, City may, at its sole option: 1) obtain such insurance and deduct and retain the amount of the premiums for such insurance from any sums due under the Agreement; 2) order Consultant to stop work under this Agreement and withhold any payment that becomes due to Consultant hereunder until Consultant demonstrates compliance with the requirements hereof; and/or 3) terminate this Agreement.

Section 5. INDEMNIFICATION AND C ONSULTANT’S R ESPONSIBILITIES.

5.1 General Indemnification. To the fullest extent permitted by law, Contractor shall defend, indemnify and hold City, its officials, officers, employees, volunteers and agents free and harmless from any and all claims, demands, causes of action, costs, expenses, liability, loss, damage or injury, in law or equity, to property or persons, including wrongful death, in any manner arising out of or incident to any alleged negligent acts, omissions or willful misconduct of Contractor, its officials, officers, employees, agents, subcontractors and subcontractors arising out of or in connection with the performance of the Services, the Project or this Agreement, including without limitation the payment of all consequential damages, attorneys’ fees and other related costs and expenses. Contractor shall defend, at Contractor's own cost, expense and risk, any and all such aforesaid suits, actions or other legal proceedings of every kind that may be brought or instituted against City, its directors, officials, officers, employees, agents or volunteers. Contractor shall pay and satisfy any judgment, award or decree that may be rendered against City or its directors, officials, officers, employees, agents or volunteers, in any such suit, action or other legal proceeding. Contractor shall reimburse City and its directors, officials, officers, employees, agents and/or volunteers, for any and all legal expenses and costs, including reasonable attorneys’ fees, incurred by each of them in connection therewith or in enforcing the indemnity herein provided. Contractor's obligation to indemnify shall not be restricted to insurance proceeds, if any, received by City or its directors, officials, officers, employees, agents or volunteers. Notwithstanding the foregoing, to the extent Contractor's Services are subject to Civil Code Section 2782.8, the above indemnity shall be limited, to the extent required by Civil Code Section 2782.8, to claims that arise out of, 206 of 704
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pertain to, or relate to the negligence, recklessness, or willful misconduct of the Contractor. This Section 5.1 shall survive any expiration or termination of this Agreement.

5.2 PERS Indemnification. In the event that Consultant or any employee, agent, or subcontractor of Consultant providing services under this Agreement is determined by a court of competent jurisdiction or the California Public Employees Retirement System (PERS) to be eligible for enrollment in PERS as an employee of City, Consultant shall indemnify, defend, and hold harmless City for the payment of any employee and/or employer contributions for PERS benefits on behalf of Consultant or its employees, agents, or subcontractors, as well as for the payment of any penalties and interest on such contributions, which would otherwise be the responsibility of City.

Section 6. STATUS OF CONSULTANT.

6.1 Independent Contractor. At all times during the term of this Agreement, Consultant shall be an independent contractor and shall not be an employee of City. City shall have the right to control Consultant only insofar as the results of Consultant's services rendered pursuant to this Agreement and assignment of personnel pursuant to Subparagraph 1.3; however, otherwise City shall not have the right to control the means by which Consultant accomplishes services rendered pursuant to this Agreement. Notwithstanding any other City, state, or federal policy, rule, regulation, law, or ordinance to the contrary, Consultant and any of its employees, agents, and subcontractors providing services under this Agreement shall not qualify for or become entitled to, and hereby agree to waive any and all claims to, any compensation, benefit, or any incident of employment by City, including but not limited to eligibility to enroll in the California Public Employees Retirement System (PERS) as an employee of City and entitlement to any contribution to be paid by City for employer contributions and/or employee contributions for PERS benefits.

6.2 Consultant No Agent. Except as City may specify in writing, Consultant shall have no authority, express or implied, to act on behalf of City in any capacity whatsoever as an agent. Consultant shall have no authority, express or implied, pursuant to this Agreement to bind City to any obligation whatsoever.

Section 7. LEGAL REQUIREMENTS.

7.1 Governing Law. The laws of the State of California shall govern this Agreement.

7.2 Compliance with Applicable Laws. Consultant and any subcontractors shall comply with all laws applicable to the performance of the work hereunder.

7.3 Other Governmental Regulations. To the extent that this Agreement may be funded by fiscal assistance from another governmental entity, Consultant and any subcontractors shall comply with all applicable rules and regulations to which City is bound by the terms of such fiscal assistance program.

7.4 Licenses and Permits. Consultant represents and warrants to City that Consultant and 207 of 704
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its employees, agents, and any subcontractors have all licenses, permits, qualifications, and approvals of whatsoever nature that are legally required to practice their respective professions. Consultant represents and warrants to City that Consultant and its employees, agents, any subcontractors shall, at their sole cost and expense, keep in effect at all times during the term of this Agreement any licenses, permits, and approvals that are legally required to practice their respective professions. In addition to the foregoing, Consultant and any subcontractors shall obtain and maintain during the term of this Agreement valid Business Licenses from City.

7.5 Pinole Business License. Consultant shall obtain a City of Pinole business license according to the terms of Title 5 of the City of Pinole Municipal Code and deliver to City proof of such business license prior to beginning work under this Agreement. Work under this Agreement cannot begin until the City receives proof that Consultant has obtained a City of Pinole business license.

7.6 Nondiscrimination and Equal Opportunity. Consultant shall not discriminate, on the basis of a person’s race, religion, color, national origin, age, physical or mental handicap or disability, medical condition, marital status, sex, or sexual orientation, against any employee, applicant for employment, subcontractor, bidder for a subcontract, or participant in, recipient of, or applicant for any services or programs provided by Consultant under this Agreement. Consultant shall comply with all applicable federal, state, and local laws, policies, rules, and requirements related to equal opportunity and nondiscrimination in employment, contracting, and the provision of any services that are the subject of this Agreement, including but not limited to the satisfaction of any positive obligations required of Consultant thereby.

Consultant shall include the provisions of this Subsection in any subcontract approved by the Contract Administrator or this Agreement.

Section 8. TERMINATION ANDMODIFICATION.

8.1 Termination. City may cancel this Agreement at any time and without cause upon written notification to Consultant.

In the event of termination, Consultant shall be entitled to compensation for services performed to the effective date of termination; City, however, may condition payment of such compensation upon Consultant delivering to City any or all documents, photographs, computer software, video and audio tapes, and other materials provided to Consultant or prepared by or for Consultant or the City in connection with this Agreement.

8.2 Extension. City may, in its sole and exclusive discretion, extend the end date of this Agreement beyond that provided for in Subsection 1.1. Any such extension shall be specified in writing by the City. Consultant understands and agrees that if City issues such an extension, City shall have no obligation to provide Consultant with compensation beyond the maximum amount provided for in this Agreement. Similarly, unless authorized 208 of 704
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by the City, City shall have no obligation to reimburse Consultant for any otherwise reimbursable expenses incurred during the extension period.

8.3 Amendments. The parties may amend this Agreement only by a writing signed by all the parties.

8.4 Assignment and Subcontracting. City and Consultant recognize and agree that this Agreement contemplates personal performance by Consultant and is based upon a determination of Consultant’s unique professional competence, experience, and specialized professional knowledge. Moreover, a substantial inducement to City for entering into this Agreement was and is the personal reputation and competence of Consultant. Consultant may not assign this Agreement or any interest therein without the prior written approval of the City. Consultant shall not subcontract any portion of the performance contemplated and provided for herein, other than to the subcontractors noted in the proposal, without prior written approval of the City.

8.5 Survival. All obligations arising prior to the termination of this Agreement and all provisions of this Agreement allocating liability between City and Consultant shall survive the termination of this Agreement.

8.6 Options upon Breach by Consultant. If Consultant materially breaches any of the terms of this Agreement, City’s remedies shall included, but not be limited to, the following:

8.6.1 Immediately terminate the Agreement;

8.6.2 Retain the plans, specifications, drawings, reports, design documents, and any other work product prepared by Consultant pursuant to this Agreement;

8.6.3 Retain a different consultant to complete the work described in Exhibit A not finished by Consultant; or

8.6.4 Charge Consultant the difference between the cost to complete the work described in Exhibit A that is unfinished at the time of breach and the amount that City would have paid Consultant pursuant to Section 2 if Consultant had completed the work.

Section 9. KEEPING AND STATUS OF RECORDS.

9.1 Records Created as Part of Consultant’s Performance. All reports, data, maps, models, charts, studies, surveys, photographs, memoranda, plans, studies, specifications, records, files, or any other documents or materials, in electronic or any other form, that Consultant prepares or obtains pursuant to this Agreement and that relate to the matters covered hereunder shall be the property of the City. Consultant hereby agrees to deliver those documents to the City upon termination of the Agreement. It is understood and 209 of 704
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agreed that the documents and other materials, including but not limited to those described above, prepared pursuant to this Agreement are prepared specifically for the City and are not necessarily suitable for any future or other use. City and Consultant agree that, until final approval by City, all data, plans, specifications, reports and other documents are confidential and will not be released to third parties without prior written consent of both parties.

9.2 Consultant’s Books and Records. Consultant shall maintain any and all ledgers, books of account, invoices, vouchers, canceled checks, and other records or documents evidencing or relating to charges for services or expenditures and disbursements charged to the City under this Agreement for a minimum of three (3) years, or for any longer period required by law, from the date of final payment to the Consultant to this Agreement.

9.3 Inspection and Audit of Records. Any records or documents that Section 9.2 of this Agreement requires Consultant to maintain shall be made available for inspection, audit, and/or copying at any time during regular business hours, upon oral or written request of the City. Under California Government Code Section 8546.7, if the amount of public funds expended under this Agreement exceeds TEN THOUSAND DOLLARS ($10,000.00), the Agreement shall be subject to the examination and audit of the State Auditor, at the request of City or as part of any audit of the City, for a period of three (3) years after final payment under the Agreement.

Section 10 MISCELLANEOUSPROVISIONS.

10.1 Attorneys’ Fees. If a party to this Agreement brings any action, including an action for declaratory relief, to enforce or interpret the provision of this Agreement, the prevailing party shall be entitled to reasonable attorneys’ fees in addition to any other relief to which that party may be entitled. The court may set such fees in the same action or in a separate action brought for that purpose.

10.2 Venue. In the event that either party brings any action against the other under this Agreement, the parties agree that trial of such action shall be vested exclusively in the state courts of California in the County of Contra Costa or in the United States District Court for the Northern District of California.

10.3 Severability. If a court of competent jurisdiction finds or rules that any provision of this Agreement is invalid, void, or unenforceable, the provisions of this Agreement not so adjudged shall remain in full force and effect. The invalidity in whole or in part of any provision of this Agreement shall not void or affect the validity of any other provision of this Agreement.

10.4 No Implied Waiver of Breach. The waiver of any breach of a specific provision of this Agreement does not constitute a waiver of any other breach of that term or any other term of this Agreement.
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10.5 Successors and Assigns. The provisions of this Agreement shall inure to the benefit of and shall apply to and bind the successors and assigns of the parties.

10.6 Use of Recycled Products. Consultant shall endeavor to prepare and submit all reports, written studies and other printed material on recycled paper to the extent it is available at equal or less cost than virgin paper.

10.7 Conflict of Interest. Consultant may serve other clients, but none whose activities within the corporate limits of City or whose business, regardless of location, would place Consultant in a “conflict of interest,” as that term is defined in the Political Reform Act, codified at California Government Code Section 81000 et seq.

Consultant shall not employ any City official in the work performed pursuant to this Agreement. No officer or employee of City shall have any financial interest in this Agreement that would violate California Government Code Sections 1090 et seq.

Consultant hereby warrants that it is not now, nor has it been in the previous twelve (12) months, an employee, agent, appointee, or official of the City. If Consultant was an employee, agent, appointee, or official of the City in the previous twelve months, Consultant warrants that it did not participate in any manner in the forming of this Agreement. Consultant understands that, if this Agreement is made in violation of Government Code §1090 et.seq., the entire Agreement is void and Consultant will not be entitled to any compensation for services performed pursuant to this Agreement, including reimbursement of expenses, and Consultant will be required to reimburse the City for any sums paid to the Consultant. Consultant understands that, in addition to the foregoing, it may be subject to criminal prosecution for a violation of Government Code § 1090 and, if applicable, will be disqualified from holding public office in the State of California.

Consultant will comply with all conflict of interest laws and regulations including, without limitation, City’s Conflict of Interest Code (on file in the City Clerk’s Office). It is incumbent upon the Consultant or Consultant’s firm to notify the City pursuant to section 10.10 Notices of any staff changes relating to this Agreement. a. In accomplishing the scope of services of this Agreement, all officers, employees and/or agents of Consultant(s), unless as indicated in Subsection b., will be performing a very limited and closely supervised function, and, therefore, are unlikely to have a conflict of interest arise. No disclosures are required for any officers, employees, and/or agents of Consultant, except as indicated in Subsection b.

Initialed by City Attorney’s Office
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b. In accomplishing the scope of services of this Agreement, Consultant(s) will be performing a specialized or general service for the City, and there is substantial likelihood that the Consultant’s work product will be presented, either written or orally, for the purpose of influencing a governmental decision. As a result, the following Consultant(s) shall be subject to the Disclosure Category “1-5” of the City’s Conflict of Interest Code:

10.8 Solicitation. Consultant agrees not to solicit business at any meeting, focus group, or interview related to this Agreement, either orally or through any written materials.

10.9 Contract Administration. This Agreement shall be administered by who shall act as the City’s representative. All
correspondence shall be directed to or through or his or her designee.

10.10 Notices. Any written notice to Consultant shall be sent to:

Any written notice to City shall be sent to:

10.11 Professional Seal. Where applicable in the determination of the City, the first page of a technical report, first page of design specifications, and each page of construction drawings shall be stamped/sealed and signed by the licensed professional responsible for the report/design preparation.

10.12 Integration; Incorporation. This Agreement, including all the exhibits attached hereto, represents the entire and integrated agreement between City and Consultant and supersedes all prior negotiations, representations, or agreements, either written or oral. All exhibits attached hereto are incorporated by reference herein.

10.13 Counterparts. This Agreement may be executed in multiple counterparts, each of which shall be an original and all of which together shall constitute one agreement. 212 of 704
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The Parties have executed this Agreement as of the Effective Date.

CITY OF PINOLE CONSULTANT
Andrew Murray, City Manager Kenneth Pun, CPA, CGMA, Managing Partner Consultant’s City of Pinole Business
License #:_
Attest:

Heather Bell, City Clerk
Approved as to Form:

Eric S. Casher, City Attorne
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EXHIBIT A

SCOPE OF SERVICES
.

The Consultant’s scope of services will the scope of work listed on pages 23-24 of the Consultant’s proposal of April 3, 2023 and any modifications or additions agreed to by the Parties. 214 of 704
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EXHIBIT B

COMPENSATION SCHEDULE AND HOURLY FEES
The fees charged by the Consultant for work performed shall not exceed the amounts shown in the schedule of professional fees and expenses on page 38 of the Consultant’s proposal of April 3, 2023. 215 of 704
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EXHIBIT C

CITY-FURNISHEDFACILITIES
City shall furnish physical facilities such as desks, filing cabinets, and conference space, as may be reasonably necessary for Consultant’s use while consulting with City employees and reviewing records and the information in possession of the City. The location, quantity, and time of furnishing those facilities shall be in the sole discretion of City. In no event shall City be obligated to furnish any facility that may involve incurring any direct expense, including but not limited to computer, long-distance telephone or other communication charges, vehicles, and reproduction facilities. 216 of 704
Managing Partner
2121 North California Blvd., Suite 290
Walnut Creek, CA 94596
(949) 777-8801 | [email protected]
Kenneth H. Pun, CPA, CGMA

ATTACHMENT C
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The Pun Group LLP is recognized for its professionalism, integrity and for providing clients with practical solutions unique to their circumstances and issues. You will receive a superior level of service and a quality audit.

Thank You!
Thank you for allowing us to submit our qualifications to provide you with Professional Auditing Services.

The Pun Group LLP
Certified Public Accountants and Business Advisors

WHY CHOOSE
THE PUN GROUP LLP?
 Big firm expertise, small firm values
 Personal attention meets technical expertise
 A unique firm culture
 Innovation embraced
 Achievable plans to move your organization forward
The Pun Group’s most
valuable asset is our
people, they and their
deep experience drive our
every interaction with
clients.
“
”
Kenneth H. Pun, CPA, CGMA
Founder & Managing Partner
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City of Pinole
Table of Contents
Letter of Transmittal ................................................................................... 1 Summary of Firm’s Qualifications .............................................................. 3 Independence .......................................................................................... 21 License to Practice in California .............................................................. 21 List of References .................................................................................... 22 Specific Audit Approach ........................................................................... 25 Total All-Inclusive Maximum Price ........................................................... 37 Rates by Partner, Specialist, Supervisory and Staff Level, Times Hours Anticipated for Each ..................................................... 39 Rates for Additional Professional Services .............................................. 40 Manner of Payment .................................................................................. 40 Let’s Get to Work! .................................................................................... 41 Appendix A – Engagement Team Resumes ................................................ i Appendix B – Available Training .............................................................. viii Appendix C – Certificate of Insurance ....................................................... ix 219 of 704
The Pun Group Wins
2023 “Best of Accounting” Award
The Pun Group LLP is proud to have won 2023’s Best of
Accounting® award from ClearlyRated for providing superior service to its clients.

Winners of such awards have proven to be industry leaders in service quality based entirely on ratings provided by their clients. On average, clients of 2023 Best of Accounting winners are 70% more likely to be satisfied than those who work with non-winning firms.
“I am pleased to introduce the 2023 Best of Accounting
winners alongside their validated service ratings on
ClearlyRated.com,” said ClearlyRated’s CEO, Eric Gregg. “These firms have demonstrated a remarkable commitment to delivering amazing experiences, despite another year of upheaval and macroeconomic uncertainty. Hats off to these service leaders - it’s truly an honor to recognize and celebrate their achievements.”
The Pun Group LLP received satisfaction scores of 9 or 10 out of 10 from 94.1% of their clients, significantly higher than the industry’s average of 50%.

Our firm excelled in five key areas: Responsiveness, Quality, Value, Needs Understanding, and Proactive Approach.

About ClearlyRated
Rooted in satisfaction research for professional service firms, ClearlyRated utilizes a Net Promoter® Score survey program to help professional service firms measure their service experience, build an online reputation, and
differentiate on service quality.
“Excellent customer service and staff and
partners are expert in their fields.”
Lani H.

State and Local Government Client
“We started using Pun Group when the
pandemic first started two years ago so
had a little apprehension about doing
everything remotely with a new firm. But
the audit went very well and was
completed on time without problem.”
Kevin W.

State and Local Government Client
“The Firm has consistently exceeded our
expectations as client.”
Clint O.

State and Local Government Client
“An excellent partner and amazing service.”
Jim T.

Private Sector Client
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2121 North California Blvd., Suite 290
Walnut Creek, California 94596
City of Pinole
Letter of Transmittal
April 3, 2023
City of Pinole
Markisha Guillory, Finance Director
2131 Pear Street
Pinole, California 94564
Re: RFP for Professional Auditing Services
Dear Sir or Madam:

Please allow us to introduce our Firm and share our qualifications and proposed services plan for the City of Pinole (the “City”) according to your Request for Proposals for Professional Auditing Services for the fiscal years ending June 30, 2023 through June 30, 2025, with an option to extend the contract at one-year intervals, not to exceed a total of two additional fiscal years.

The Pun Group LLP (the “Firm”) has the knowledge and experience necessary to become the City’s next public accounting firm and the work plan to ensure a smooth process.

This letter is an acknowledgment of the Firm’s understanding of the work to be performed. We are offering our commitment to deliver all of the required work, complete the audit, and issue the necessary auditor’s reports within the periods outlined by the City. No subcontractors will be utilized for this engagement.

The Pun Group is the right choice for the City of Pinole because:

We Understand the Demographics and Your Needs. The Pun Group is reputable for its governmental practice. We are the principal auditors for cities in California such as Bell, Fresno, Gilroy, Hercules, Lakewood, Madera, Montebello, Monterey, Napa, National City, Palm Springs, Salinas, San Mateo, Santa Clarita, Stockton, Tracy, and several others. Accordingly, the proposed engagement team has a deep understanding of the current issues that municipalities are facing, such as varying demographics, economic environments, and the constantly changing landscape of laws and regulations.

Recognized Leader in the Governmental Industry. We are a small national Firm with licenses in the States of California, Arizona, and Nevada and a proven leader in professional services to the government sector. All key engagement team professionals are licensed to practice as Certified Public Accountants and meet the Continuing Professional Education requirements under US GAO’s Government Auditing Standards to perform the proposed audits. The partners and all employees proposed to perform the requested services do not have a record of substandard audit work nor have any outstanding claim of substandard practice or unsatisfactory performance pending with the State Board of Accountancy or other professional organizations. In addition, we are members of the national AICPA Audit Quality Center.

We strongly believe that part of our success is credited to our professionals’ participation in various industry-leading organizations. Such affiliations are critical to addressing emerging accounting and auditing issues within the industry environment.
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You’ll Work with a Team that Embraces Innovation and Continuous Improvement. Our Firm is committed to continuous improvement as it relates to service delivery. We embrace innovation and identify areas of technological enhancements in our audit and project management approaches. For example:

Secure Data File Transfer System. In order to improve audit efficiency, workflow management software plays an essential role between your organization and our engagement team. We employ a secure data file transfer system called Suralink. Suralink’s dynamic request list is integrated with our secure file hosting system for seamless documentrequest coordination, including the upload of large-size files. It means all our requests are in one place, updated in real-time, and accessible by everyone working on the engagement. Not only makes the operation more cost-efficient, but it also enables you and your team to spend your time getting the job done, not reconciling a messy list of outstanding items. In addition, Suralink’s dashboard allows you to visualize the process of document-request fulfillment.

AI Auditor. The Pun Group leverages the technology and research tools required to provide excellent services to its clients. With the usage of Artificial Intelligence (AI) technology, the Firm is capable of issuing all reports requested faster than other audit firms without exposing the City to unnecessary risks.

Remote Auditing Capability. Remote working arrangements have suddenly become the “new normal” in these trying times. Our Firm has deployed top-notch technology and fully transitioned to “remote auditing,” offering our clients the quality services they deserve while being fully “remote” or operating in a “hybrid” schedule. “On-site” audits are still the Firm’s preferred method, and we’ll continue to offer and promote those as well.

Knowledge is Shared with You. As part of our pledge to keep you updated on new technical accounting and financial issues, we implemented our 2023 Virtual Government Accounting Conference, which qualifies for up to 15 hours of CPE – nearly double what other firms offer. These online sessions are free of charge and part of the service package provided to you. More details and dates can be found on the “Client Training Webinars” topic under this proposal.

The Pun Group is proud of its inclusive values and is an avid promoter of equality and diversity. In addition, the Firm is an equal-opportunity employer and complies with all federal and state hiring requirements. We’re proud of supporting affirmative-action philosophies and work hard to provide opportunities for self-enhancement to members of disadvantaged groups.

This proposal is a firm and irrevocable offer valid for sixty (60) days following the closing date for the receipt of all proposals.

Finally, we would like to emphasize one additional point: We want to earn your trust and your business! We are confident that the energetic and experienced team we have assembled is the right one for the City.

Our commitment to serving the City of Pinole cannot be adequately conveyed in a letter, and I look forward to continuing the discussion with you. I’m assigned as your primary contact for contract negotiations and stand steadfast to serve as your engagement/lead partner. I’m also authorized to legally bind the Firm. Should you have any questions or wish to discuss this proposal, please do not hesitate to contact me at (949) 777-8801 or by email at [email protected].

Sincerely,
Kenneth H. Pun, CPA, CGMA | Managing Partner | The Pun Group LLP 2121 North California Boulevard, Suite 290, Walnut Creek, California 94596 222 of 704
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Summary of Firm’s Qualifications
The Pun Group LLP, Certified Public Accountants, and Business Advisors, founded in 2012, is a limited liability partnership. We are a full-service accounting firm comprised of fifty professionals providing auditing, accounting, and advisory services to our clients.

The Firm has become one of the “Top Accounting Firms” in Orange County according to the Orange County Business Journal and is also on the list of CalCPA Top 150 firms.

The combination of our hands-on experience and practical knowledge exercised by our audit professionals makes the Firm unique in our field. Our technical expertise and thorough understanding of current regulations and issues—along with the Firm’s commitment to hard work, integrity, and teamwork in every engagement—enable us to help our clients succeed.

Our Partners’ Group—which includes Kenneth Pun, Frances Kuo, Andrew Roth, Coley Delaney, Vanessa Burke, John Georger Jr., Gary Caporicci, and Jim Fritzsche — provides auditing,
accounting, and advisory services to numerous governmental entities throughout the United States. With more than two hundred years of combined experience in the industry, we have become a trusted business partner and are well-respected as leaders in the industry in one of the fastest-growing firms. With nearly 100 government and not-for-profit audit clients, our Partners have a real passion for the industry and believe we are unmatched in our municipal experience. The firm also meets professional standards generally accepted in the United States of America and the standards applicable to financial audits contained in ‘Government Auditing Standards’ issued by the Comptroller General of the United States.

The Firm’s headquarters are located in Orange County, California, with five branches in San Diego, Walnut Creek, Sacramento (California), Las Vegas (Nevada), and Phoenix (Arizona).

The Walnut Creek office, located at 2121 North California Boulevard, Suite 290, Walnut Creek, California 94596, will perform the requested services for the City. However, we may assign additional staff from our other offices to the engagement at no extra cost to the City. No subcontractors will be used in this engagement.

Global Capabilities
The Pun Group LLP is an independent member of Allinial Global, an association of over 100 independent accounting and consulting firms. Based in North America, Allinial Global offers international support by connecting its member firms to providers and global networks of accounting firms worldwide.

OUR

AFFILIATIONS

OUR FIRM

AT A GLANCE
50 full-time auditing,
accounting, tax and
advisory professionals
One of the fastest growing
firms serving California,
Nevada and Arizona
6 offices across
3 states
Client retention rate:
90 – 95%
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Full-Time Government Auditors
As full-time government auditors, we understand that governmental entities do not operate independently but in an increasingly complex web of local, state, and federal relationships. We know how these relationships work, what they mean at the local level, and how every public organization’s focus on resource management is critical to success.

Also, while many accounting Firms can provide services, not all can build an excellent working relationships with their clients. The Pun Group LLP prides itself on developing lasting, personal relationships with our clients. Our hands-on partner involvement and low personnel turnover are crucial tools to our success and are highly beneficial to the City.

Local Office’s Information Technology (IT) Audit Capabilities The Pun Group LLP continues our efforts to invest in our IT system to enhance our security further and promote audit efficiency.

Top security for your data is the key to our success. When we have your data virtualized, our Firm takes all the preventive steps to avoid putting your information at risk. Our In-House IT administrator maintains our server to ensure our IT environment is continuously updated with the latest security fixes. Through VPN and Microsoft Remote Desktop, our In-House network administrator can lock down files and system access from a single point, limiting the ability of remote sites to take data from our server.

Access to systems from anywhere and anytime. With more mobility being the norm rather than the exception, our engagement team needs robust access to the engagement files when they are working in your office. Accounting and Auditing Software applications are installed in our “Private” server and can be securely accessed through VPN and Microsoft Remote Desktop. The Firm uses CCH ProSystem fx® Engagement for audit documentation, which allows real-time synchronization of the work papers and instant collaboration quality control review.

Secure Data File Transfer System. In order to improve audit efficiency, workflow management software plays an essential role between your organization and our engagement team. We employ a secure data file transfer system called Suralink.

Suralink’s dynamic request list is integrated with our secure file-hosting system for seamless document-request coordination. It means all our requests are in one place, updated in real-time, and accessible by everyone working on the engagement. As a client, you no longer have to manually maintain a spreadsheet amongst several people, only to repeat the process in a day or two. Not only makes the operation more cost-efficient, but it also enables you and your team to spend your time getting the job done, not reconciling a messy list of outstanding items.

The Suralink dashboard, as shown below, allows you to visualize the process of document-request fulfillment.

BIG FIRM EXPERTISE.

SMALL FIRM VALUES.

Our professional backgrounds at major national
firms showed us how to solve complicated
business and accounting challenges, but the
sense of personal connection was missing.

We launched The Pun Group because we believe
every client deserves to work with experienced
business advisors and CPAs who have the time –
and take the time – to create an authentic
connection. Every client is our top priority!
A UNIQUE CULTURE.
“Personalization” is not just a buzzword – it’s part
of our firm’s culture. We take a personal approach
to everything we do. We collaborate with our
clients, so they’re always part of the process. We
listen to our staff to make sure they have the right
support and resources to do a great job. Getting to
know others and discovering how we can serve
them better is not just a sign of good business
practices; it’s a sign of good people.

INNOVATION EMBRACED.

New ideas keep you ahead of the game. From
leveraging the value of emerging technologies to
further refining trusted processes, we adopt proven
solutions to meet your needs.

WHERE YOU GO, WE GO.

WHERE YOU GROW, WE GROW.

Our success is defined by how you achieve yours.

Partner with accomplished accounting and
financial professionals who are laser-focused on
taking your business to the next level.
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Our Services
Our partners and seasoned professionals are always available, guiding clients through their periods of rapid growth as well as difficult times. We are able to do that by offering a portfolio of accounting services that are as diverse as the jurisdictions and entities themselves. The Pun Group LLP has successfully provided professional auditing, accounting, financial reporting, and management advisory/consulting services to a broad spectrum of governmental entities.

ASSURANCE ADVISORY OTHER SERVICES
 Financial statements audits
 Compliance audits
 Performance audits
 Internal audits
 Service organization
controls audits
 Operational reviews/risk
advisory services
 Forensic investigation
 Financial condition
analysis
 Organizational structure
review
 Cash flow analysis
 Debt restructuring
consultation
 Litigation restructuring
consultation
 Assistance with the
preparation and review of the
Annual Comprehensive
Financial Report
 Government property lease
excise tax compliance review
 Sub-recipient monitoring
 Implementation of new GASB
pronouncements
 Audit readiness services
 Contract Finance
Director/Accountant services
Cannabis Compliance Services
Many cities have authorized commercial cannabis to operate within their local jurisdiction.

Compliance issues are common in California’s newly regulated cannabis industry, which is no surprise given the complexity of the state’s regulatory landscape.

The Pun Group LLP has developed a platform to guide government agencies and commercial enterprises through the new and challenging steps in this emerging market. We have partnered with Simplifya, which has developed a cloudbased government agency/licensee compliance solution. Simplifya, headquartered in Denver, Colorado, and at the forefront since legalization in Colorado, has been an industry leader in commercial cannabis compliance since 2016.

This new software allows government agencies to monitor their licensees at every stage of the approval process, from initial licensing to renewal and continuing disclosure requirements. Your communities demand that these new cannabis businesses operate based on the ordinances that you have passed. We can help ensure businesses are working in compliance, and when they are not, your team receives an immediate notification.

The Pun Group LLP has proven itself as a leader in the assurance and advisory field in the government arena. With the addition of Simplifya to our service offering, we have strengthened our position as a leading firm to help with your compliance needs and in unconventional areas as they emerge. 225 of 704
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Who We Are
The engagement team was carefully selected to provide the City with all the services needed to successfully complete the audit. Your assigned Engagement and Technical Partners will be personally involved in the project, leading a team that has significant experience in governmental auditing. You can be confident that our broad experience and technical capabilities will allow us to provide technical support, interpret findings, and offer practical solutions to any issues that may arise.

About Your Engagement Team
The personnel assigned to this engagement are fully qualified to perform an effective audit of the City, and their extensive experience will be critical to the audit process. Our professionals are familiar with the complexities of governmental accounting, auditing, and financial reporting, including but not limited to all GASB pronouncements, the Single Audit Act, Uniform Guidance (formerly known as OMB Circular A-133), and fund operations. They have held positions as professional certified public accountants, as well as holding significant roles within and outside of government agencies. Such qualities will bring to an entity like the City of Pinole the thought leadership, quality, and level of experience it requires. Examples of our professional’s experience with Redevelopment Agencies and Single Audit are being presented in the “Written Proposal” section.

Because of the “familiarity threat” under the professional audit and independence standards that may exist in longterm relationships with audit firms, the Firm is committed and has sufficient resources to rotate engagement partners, managers, and or supervisors assigned to the City’s audit with personnel with similar or higher qualifications and experience in order to overcome this threat.

If the Firm changes key personnel, we will provide the City with a written notification. Engagement partners, managers, and specialists will only be changed with the express prior written permission from the City. Audit personnel may be replaced only by those with similar or better qualifications and experience. 226 of 704
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Full resumes of the following key engagement team members are presented in the Appendices section of this proposal.

Kenneth H. Pun, CPA, CGMA | Engagement/Lead Partner
Kenneth Pun is the Managing Partner and an Assurance Partner at the Firm. With over twenty-one years of public accounting experience in the state and local government sector, he specializes in audits, management, and consulting for governmental organizations. Mr.

Pun served as the Contract Deputy Finance Director for the City of San Marino in 2017. He has served as the Chair of the California Society of CPAs Governmental Auditing Accounting Committee. He is a Certified Public Accountant and a Chartered Global Management Accountant.

Mr. Pun will actively serve as the Engagement/Lead Partner overseeing the Engagement Team, developing the audit plan, reviewing fieldwork for quality, approving final reports, and communicating with the Finance Department. He will also be responsible for the timely delivery of all services for the City.

Coley Delaney, CPA | Technical/Concurring Partner
Coley Delaney is a Partner within The Pun Group, LLP’s Assurance division. In his fifteen (15) years of accounting and auditing experience. He has performed audits and other attestation services for several governmental agencies throughout California, including cities, counties, transportation agencies, public financing authorities, housing authorities, redevelopment agencies, and special districts. He is a Certified Public Accountant.

Mr. Delaney will act as the Technical/Concurring Partner and provide a second partner review of the financial statement audit, significant high-risk areas, other audit reports, and resolution of significant accounting, auditing, and reporting matters.

Andrew Roth, CPA | Compliance Partner
Andrew Roth is a Partner within the Firm and will serve as the primary point of contact for your team. He holds an Advanced Certification in Single Audits through the AICPA. Andrew draws more than a decade of governmental and not-for-profit experience in the areas of financial audit and reporting under governmental and financial accounting standards, evaluation of internal controls under the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Integrated Framework, the performance of Single Audits under the Uniform Guidance, subrecipient monitoring of Federal Grants, corporate financial reporting, data analytics, and exempt taxation. He is a Certified Public Accountant.

Mr. Roth will lead the audit team in all compliance-related matters, including the Uniform Guidance and Single Audit, and reports issued under specific laws and regulations.

John (“Jack”) F. Georger, CPA, CIA, CGMA | Quality Control Reviewer Throughout his forty years of experience, Mr. Georger has spent many years in the “Big 4” and national firms. He worked diligently alongside numerous governmental municipalities, including cities, counties, and transportation agencies, as well as not-for-profit entities, providing clients with financial and compliance auditing as well as consultation services. Mr.

Georger annually instructs over 300 hours in accounting and auditing subjects and has authored training material in governmental accounting and auditing for the AICPA. Mr.

Georger is also the technical reviewer of the CCH Knowledge-Based Audits™ of State and Local Governments with Single Audits, GAAP Guide (FASB), and Governmental GAAP Guide (GASB), the gold standard for audit firms throughout the United States. As the Chief Quality Officer in our Firm, he advises clients with their complex accounting questions and supports the engagement team with audit issues. He is a Certified Public Accountant, a Certified Internal Auditor, and a Chartered Global Management Accountant.

Mr. Georger is responsible for reviewing all reports issued by the Firm to ensure the utmost quality and compliance with professional standards and the final quality-control assessment within the engagement.
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Gary M. Caporicci, CPA, CGFM, CFF | GASB Implementation Specialist Gary Caporicci is an appointed member of the State Controller’s Retirement Advisory Committee. Mr. Caporicci is a leading expert and has authored and taught several courses for CalCPA and AICPA on GASB 68, Accounting and Financial Reporting for Pensions, and GASB 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. As an assurance partner with over forty years of experience, Mr. Caporicci has performed financial, compliance audit, and consultation services to government clients, including cities, counties, transportation agencies, and school districts, as well as various notfor-profit entities. He is a Certified Public Accountant, a Certified Government Financial Manager, and Certified in Financial Forensics.

Mr. Caporicci will utilize his expertise in providing advice and consultation during the implementation of the new GASB standards.

Sophia Kuo, CPA, M.B.A. │Engagement/Project Director
Sophia Kuo is an Assurance Services Director in the Firm who holds an Advanced Certification in Single Audits through the AICPA. She possesses extensive auditing experience, including cities, counties, special districts, and not-for-profit entities. She will work closely with the engagement partners directing and supervising the audit team in its daily activities and tasks. She is a Certified Public Accountant and possesses a MAcc in Accounting and an M.B.A. in Business Administration.

Ms. Kuo will serve as the primary point of contact for your team and will work to ensure the services are conducted within the deadlines and will provide updates on our team’s progress to the partners and you.

Continuing Education and Professional Development
Because of our commitment to providing the highest quality of services to the City, we provide our professionals with technical training to ensure our people stay current on topics within the industry sectors and better equip themselves to serve our clients.

All professionals are required to obtain continuing education that exceeds the requirements of the American Institute of Certified Public Accountants (AICPA) and, where applicable, Government Auditing Standards. Our professionals participate in continuing education programs through the following means:
 Governmental Accounting and Auditing Conference sponsored by AICPA.  Webinar sponsored by AICPA Government Audit Quality Center.  Annual Conference sponsored by California Society Municipal Finance Officers.  Governmental Accounting and Auditing Conference sponsored by CalCPA.  The Pun Group in-house training on government-specific topics, including but not limited to: GASB updates, Government Auditing Standards Revision, Fraud in State and Local Governments, COSO Internal ControlIntegrated Framework, Audit of State and Local Governments, Single Audit, and Mindbridge AI Auditors™.

In 2022, our government professionals received an average of 52 hours of continuing professional education, compared with the 40 hours of accounting industry requirement.

By expanding our knowledge through these seminars/conferences, we can provide the right solutions to our clients.

Staff Continuity
The Pun Group LLP is committed to maintaining staff continuity throughout audit engagements, and we can assure you that the partners assigned to this audit will be involved throughout the entire contract term.

While we cannot guarantee that our staff-level members will stay with the Firm, we encourage loyalty by paying competitive wages, offering opportunities for promotion, using state-of-the-art equipment, and providing excellent working conditions. Also, we offer benefits, including retirement plans, medical plans, profit-sharing programs, and continuing education.
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Quality-Control System
Our Firm meticulously monitors the quality and contents of our reports. The Pun Group LLP is 100% committed to providing only the highest grade of work possible for our clients and for those who rely on our audits. The Firm strives to exceed professional industry standards because of the continuing respect for our clients and our emphasis on creating long-lasting relationships. The Pun Group LLP works exclusively with those who share the same moral integrity and values. Our quality-control system has been crafted with excellence in mind. It not only meets AICPA standards but also matches our own elevated standards, which include following various professional development activities.

Peer Review
Being a member of the American Institute of Certified Public Accountants (AICPA), The Pun Group LLP is required to obtain an independent peer review of our audit and accounting practice every three (3) years. The peer reviewer assessed the Firm’s quality-control policies, reviewed administrative records, interviewed professional personnel, and inspected the Firm’s working papers and reports from a representative sample of accounting and auditing engagements, including governmental audits. The reviewer concluded that the Firm fully complied with the AICPA’s stringent standards for quality control and issued a peer review rating of “Pass.” A copy of our most recent peer review is presented.
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Federal or State Desk Review
No federal or state desk reviews or field reviews have been undertaken of any audits performed by the Firm or any of its partners, managers, or professionals during the past three (3) years.

Disciplinary Action
State regulatory bodies or professional organizations have taken no disciplinary action against the Firm or any of its partners, managers, or professionals during the past three (3) years.

The Firm has no conditions such as bankruptcy, pending litigations, planned office closures, mergers, or any organizational conflict of interest that may affect the ability of the Firm to perform the required duties requested by the City of Pinole.

GFOA Award Program
The Pun Group LLP realizes the importance of maintaining the Certificate for Excellence in Financial Reporting from the GFOA. Our professionals are exceptionally well qualified to assist governments in obtaining and maintaining their certificates.

The Firm’s commitment and involvement in the development of auditing and accounting standards can be shown in our active participation in the GFOA’s financial statements certificate programs. 100% of our current clients who submitted their Annual Comprehensive Financial Report to the GFOA received these awards.

Also, two of our senior partners, Mr. Gary Caporicci and Mr. John F. Georger, are members of the Government Finance Officers Association and participate in the GFOA Special Review Committee. 230 of 704
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Firm’s Experience Providing Similar Services
The Pun Group LLP has performed numerous audits of organizations subject to financial and compliance audits. These audits were performed under auditing standards generally accepted in the United States, Government Auditing Standards, Uniform Guidance (formerly known as OMB Circular A-133), and its Compliance Supplement (when applicable), Office of the State Controller’s Minimum Audit Requirements and Reporting Guidelines.

A representative list of our current clients is as follows:

Municipalities Dates Financial
Audit
Single
Audit
GFOA
Certificate
Total
Hours
City of Adelanto 2021 – Present Yes Yes Yes 700
City of Alameda 2019 – Present Accounting and Consulting Services 150 City of Arvin 2013 – Present Yes Yes N/A 400
City of Baldwin Park 2022 – Present Yes Yes Yes 700
City of Bell 2018 – Present Yes Yes Yes 520
City of Bradbury 2012 – Present Yes N/A N/A 150
City of Calexico 2007 – Present Yes Yes N/A 750
City of Clovis 2006 – Present Yes Yes Yes 500
City of Coachella 2017 – Present Yes Yes Yes 410
City of Cottonwood, AZ 2007 – Present Yes Yes Yes 400
City of Corona 2021 – Present Yes Yes Yes 640
Town of Corte Madera 2022 – Present Yes Yes N/A 400
Town of Danville 1999 – Present Yes Yes Yes 400
City of Douglas, AZ 2020 – Present Yes Yes Yes 300
City of Desert Hot Springs 2013 – Present Yes N/A N/A 700 City of Fresno 2022 – Present Yes Yes Yes 1,450
City of Gardena 2007 – Present Yes Yes Yes 700
City of Gilroy 2020 – Present Yes Yes Yes 640
City of Glendora 2017 – Present Yes Yes Yes 430
City of Gustine 2017 – Present Yes N/A N/A 400
City of Hemet 2015 – Present Yes Yes N/A 380
City of Hercules 2020 – Present Yes Yes Yes 450
City of Lakewood 2013 – Present Yes Yes Yes 380
City of Lomita 2020 – Present Accounting and Consulting Services 150 City of Lodi 2018 – Present Yes Yes Yes 760
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Municipalities Dates Financial
Audit
Single
Audit
GFOA
Certificate
Total
Hours
City of Lynwood 2016 – Present Yes Yes Yes 585
City of Madera 2019 – Present Yes Yes Yes 470
City of Montebello 2022 – Present Yes Yes Yes 600
City of Napa 2019 – Present Yes Yes Yes 750
City of National City 2013 – Present Yes Yes Yes 600
City of Palm Springs 2020 – Present Yes Yes Yes 1,000
City of Patterson 2017 – Present Yes Yes Yes 450
City of Placerville 2008 – Present Yes Yes N/A 400
City of Redlands 2022 – Present Yes Yes Yes 650
City of Ridgecrest 2009 – Present Yes Yes Yes 300
City of Rohnert Park 2020 – Present Yes Yes Yes 700
City of Salinas 2022 – Present Yes Yes Yes 800
City of San Mateo 2021 – Present Yes Yes Yes 900
City of Santa Clarita 2022 – Present Yes Yes Yes 1,200
City of Seal Beach 2017 – Present Yes Yes Yes 410
City of Shafter 2017 – Present Yes Yes Yes 400
City of Stockton 2012 – Present Yes Yes N/A 3,000
City of Tracy 2021 – Present Yes Yes Yes 960
Town of Tiburon 2022 – Present Yes Yes Yes 452
City of Visalia 2021 – Present Yes Yes Yes 650
Imperial County Transportation
Commission 2020 – Present Yes Yes Yes 600
Nevada County Transportation
Commission 2021 – Present Compliance Services N/A N/A 450 San Diego Metropolitan Transit System 2005 – Present Yes Yes Yes 1,850 Shasta Regional Transportation Agency 2015 – Present Yes N/A N/A 400 Alameda County Water District 2018 – Present Yes Yes N/A 550 Camrosa Water District 2020 – Present Investment
Pool 120
Carmel Area Wastewater District 2022 – Present Yes Yes N/A 150 CAWD/PBSCD Wastewater Reclamation
Project 2022 – Present Yes N/A N/A 150
Central Basin Water District 2018 – Present Yes Yes N/A 400 Las Virgenes Municipal Water District 2014 – Present Yes N/A N/A 400 232 of 704
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Municipalities Dates Financial
Audit
Single
Audit
GFOA
Certificate
Total
Hours
Los Angeles County Law Library 2020 – Present Yes N/A N/A 180 Marina Coast Water District 2012 – Present Yes N/A Yes 240 Menlo Park Fire Protection District 2015 – Present Yes Yes Yes 240 NALEO Educational Fund and NALEO 2020 – Present Yes N/A N/A 300 Olivenhain Municipal Water District 2019 – Present Yes Yes Yes 200 Padre Dam Municipal Water District 2020 – Present Yes Yes Yes 250 Rancho Murieta Community Services
District 2019 – Present Accounting and Consulting Services 800 Rancho Santa Fe Fire Protection District 2015 – Present Yes N/A N/A 120 San Bernardino County Emergency
Training Center 2020 – Present Yes N/A N/A 50
San Bernardino County Preschool
Services Department 2020 – Present Yes Yes N/A 150
San Bernardino County Fire Protection
District 2016 – Present Yes N/A N/A 200
San Elijo Joint Powers Authority 2016 – Present Yes N/A N/A 146 Santa Fe Irrigation District 2019 – Present Yes N/A N/A 250 Sweetwater Authority 2022 – Present Yes Yes Yes 270
South Bay Cities Council of
Governments 2020 – Present Yes N/A N/A 100
South Orange County Water Authority 2017 – Present Yes Yes Yes 240 South Bay Regional Public
Communications Authority 2015 – Present Yes N/A N/A 100 Southwestern Community College
District 2009 – Present Yes Yes N/A 720
Valley Sanitary District 2015 – Present Yes N/A Yes 140 West Valley Mosquito and Vector Control
District 2016 – Present Yes N/A N/A 100
Zone 7 Water Agency 2020 – Present Yes Yes Yes 400
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Firm’s Experience with Single Audit and Grants
The Pun Group LLP works with numerous organizations that receive extensive governmental funding and are subject to auditing under Uniform Grant Guidance. This Firm’s specialization helps our audit team understand the procedures’ nuances and execute the engagement accordingly. We also assist in preparing the data collection form and preparing the reporting package for submission to the federal audit clearinghouse.

The Firm is a member of the AICPA Governmental Audit Quality Center and has demonstrated its commitment to audit quality, including those performed under Government Auditing Standards and Uniform Guidance. Also, we are a recipient of the Single Audit Resource Center’s Award for Excellence. This award is based on the positive feedback result from our clients in an independent survey, demonstrating our Firm’s highest commitment to quality and client satisfaction.

We utilize standardized audit programs from the federal government’s Compliance Supplement to ensure that our procedures meet federal standards. Our audit programs are continually updated to reflect the revisions of OMB.

Our Uniform Guidance risk-based approach focuses on areas of higher risk of noncompliance. Such an approach truly reflects the federal government's intent by concentrating on the following four steps:

1. Planning & Internal control assessment: The engagement team will obtain an understanding of the City and its operating environment and its internal control over the Schedule of Expenditures of Federal Awards. The engagement team will perform the major program determination and communicate with the City’s management before conducting major program testing.

2. Testing & compliance assessment: The engagement team will obtain an understanding of internal control over compliance on the direct and material compliance requirements for each major program. The engagement will perform testing on internal controls over compliance to ensure the controls are in place working effectively and properly and that the City is in compliance with the applicable regulations in administering major programs.

3. Reporting & Review: The engagement team will review and prepare the single audit reports and perform quality control procedures following the Quality Control Standards issued by the AICPA. Any comments will be issued to the management or the Charge with Governance, depending on the magnitude of the issues. Upon obtaining the final approvals from management, the Single Audit report will be issued.

4. Issuance to Clearing House: The engagement team will assist the City in drafting the data collection form and completing the final submission, including uploading the audit package to the Federal Clearing House. 234 of 704
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Our Firm has audited hundreds of millions of dollars in federal expenditures, making our engagement team uniquely experienced in single audits. We are familiar with grantors, such as:

Following are a few examples of the types of federal programs our engagement team has experience auditing:

Assistance
Listings
Child and Adult Care Food Program 10.558
Community Development Block Grants/Entitlement Grants 14.218 Home Investment Partnership 14.239
Housing Vouchers Cluster 14.871
Title XVI Water Reclamation and Reuse Program 15.504
Equitable Sharing Program 16.922
WIA/WIOA Adult Program 17.258
WIA/WIOA Youth Activities 17.259
WIA/WIOA Dislocated Worker Formula Grants 17.278
Airport Improvement Program 20.106
Highway Planning and Construction 20.205
Federal Transit - Capital Investments Grants 20.500
Federal Transit - Formula Grants 20.507
Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 Capitalization Grants for Clean Water State Revolving Funds Cluster 66.458 Special Programs for the Aging - Title III, Part B - Grants for Supportive Services and Senior Centers 93.044 Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 Nutrition Services Incentive Program 93.053
Temporary Assistance for Needy Families (TANF) State Programs 93.558 Community Service Block Grant 93.569
Child Care and Development Block Grant 93.575
Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 ARRA - Emergency Contingency Fund for Temporary Assistance for Needy Families (TANF) State Programs 93.714 National Urban Search and Rescue (US&R) Response System 97.025 Homeland Security Grant Program 97.067
 Corporation for National and Community Services
 Department of Agriculture
 Department of Education
 Department of Health and Human Services
 Department of Housing and Urban Development
 Department of Transportation
 Environmental Protection Agency
 Department of Commerce
 Department of Labor
 Department of Homeland Security
 Department of Justice
 Department of Treasury
 Executive Office of the President
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Firm’s Experience with Finance and Community Development Institutions Our Firm has provided professional services to several Finance Authorities, as well as Community Development Agencies. Some examples are:

Finance Authorities:
 City of Bell Public Finance Authority
 City of Desert Hot Springs Financing Authority
 City of Hercules Public Financing Authority
 City of Lakewood Public Financing Authority
 City of Madera Financing Authority
 City of Palm Springs Public Financing Authority
 City of Patterson Financing Authority
 West Patterson Financing Authority
 City of Perris Public Financing Authority
 City of Pomona Public Financing Authority
 Town of Danville Financing Authority
Community Development Agencies:
 City of Lodi (Special Purpose Audits – Community Development Block Grant/Home Funds)  Morgan Towers (Multi-Family Program), National City Community Development Commission  National City Community Development Commission
 Perris Community Economic Development Corporation
Firm’s Experience with Housing Authorities and Subsidized HUD Programs The assigned engagement team will count on their experience with numerous financial and compliance audits as well as agreed-upon procedures to deliver the requested services. Our team has extensive experience with the following subsidized HUD programs:
 Housing Choice Voucher (HCV)
 Family Self Sufficiency (FSS)
 Shelter Plus Care (SPC)
 Housing Opportunities for Persons with AIDS (HOPWA)
 Veterans Affairs Supportive Housing (VASH)
 Community Development Block Grant (CDBG) – City of Lynwood  HOME Investment Partnership Grant (HOME) – City of Lynwood In addition, our Firm has provided professional services to several Housing Authorities. Some examples are:
 Calexico Housing Authority
 Culver City Housing Authority
 Douglas Housing Authority, AZ
 Encinitas Housing Authority
 Glendora Housing Authority
 Lakewood Successor Housing Authority
 National City Community Development Commission
 Napa Housing Authority
 Morgan Towers (Multi-Family Program), National City Community Development Commission  Monterey Park Housing Authority
 Perris Housing Authority
 Pomona Housing Authority
 Poway Housing Authority
 Housing Authority of the Redding
 South Gate Housing Authority
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Firm’s Experience Performing Compliance Audits and Agreed-upon Procedures (Measures) Our Firm has performed several audits with requirements similar to the ones requested by the City. Some examples follow:

Measure A
 City of Coachella
 City of Hemet
 City of Perris
 City of Stockton
Measure B
 City of Hercules
 City of Stockton
Measure BB
 City of Seal Beach
Measure C
 City of Hercules
Measure D
 City of Palm Springs
 Imperial County Local Transportation Authority
Measure G
 City of Gardena
Measure J
 City of Palm Springs
Measure L
 City of Huntington Park
Measure M
 City of Culver City
 City of Stockton
Measure O
 City of Hercules
Measure R
 City of Culver City
 City of Gardena
 City of Lynwood
Measure T
 City of Madera
Measure W
 City of Stockton
Measure X
 City of Monterey
Measure Z
 Southwestern Community College District
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Firm’s Experience with State Controller’s Reports
The Pun Group LLP has assisted numerous clients with the preparation of the required reports by the California State Controller’s Office. Some of these experiences are as follows:

Cities Financial Transactions Report:
 City of Arvin
 City of Bell
 City of Coachella
 City of Culver City
 City of Desert Hot Springs
 City of Hercules
 City of Placentia
 City of Laguna Niguel
 City of Lakewood
 City of Lynwood
 City of Monterey
 City of Morro Bay
 City of Napa
 City of National City
 City of Palm Springs
 City of Perris
 City of Rohnert Park
 City of South Gate
 City of Stockton
Annual Street Report:
 City of Desert Hot Springs
 City of Laguna Niguel
 City of Napa
 City of Palm Springs
 City of Perris
 City of Stockton
Special Districts Financial Transactions Report:
 Special District of West End Water Development Treatment and Conservation Joint Powers Authority  Special District of West Valley Water District
 Special District of Coachella Financing Authority
 Special District of Coachella Sanitary District (Riverside)  Special District of Coachella Water Authority
 Special District of Desert Hot Springs Public Financing Authority  Special District of Desert Hot Springs Successor Agency  Special District of Perris Public Utility Authority
 Special District of Perris Public Financing Authority  Special District of Perris Joint Powers Authority
 Special District of Central Basin Municipal Water District  Special District of Marina Coast Water District
 Special District of Menlo Park Fire Protection District  Special District of San Bernardino County Fire Protection District Transit Operators Financial Transactions Report:
 City of Arvin
 City of Culver City
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Firm’s Expertise and Experience in Governmental Accounting Rules and Regulations, Including Implementation of new GASB Pronouncements
Changing federal laws, statutes, ordinances, and compliance provisions have created unprecedented complexity in public accounting today. Our GASB Implementation Specialist, Mr. Gary Caporicci, has helped our clients implement new standards while adapting to changes within the existing standards. Our partners serve on committees that have input into how new standards are written. They actively participate in industry associations focused on state and local governments. By participating in industry associations and activities, we are always up to date on the latest industry changes and their impact on your operations. We will keep you and our colleagues in the Firm fully informed of these developments.

Also, our professionals are familiar with the complexities of governmental accounting, auditing, and financial reporting, including but not limited to all GASB pronouncements, the Single Audit Act, and Uniform Guidance (formerly known as OMB Circular A-133) and fund operations. They have held positions as professional certified public accountants and taken on significant roles within and outside government agencies. Such experience brings to our clients the thought leadership, quality, and level of expertise they require.

The Firm is well versed and experienced in assisting our clients with the implementation of the applicable GASB pronouncements every year, such as GASB 34, GASB 54, GASB 65, GASB 68, GASB 75, and GASB 84. Mr. Gary Caporicci, as a chair of the California Committee on Municipal Accounting “CCMA,” wrote “white papers” on each of these pronouncements.

Throughout the engagement, several new GASB pronouncements will become effective. The Engagement Team will pay specific attention to upcoming statements that will become effective and work with the City to create a plan to address new standards before the implementation period. This step will allow the finance department staff the needed time to be prepared.

Special Attention: GASB Pronouncements Effective for Reporting Year 2023 GASB 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.

Effective Date: The requirements of this Statement are effective for fiscal years beginning after June 15, 2021, and all reporting periods thereafter.

GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements The primary objective of this Statement is to improve financial reporting by addressing issues related to publicprivate and public-public partnership arrangements (PPPs).

Effective Date: for fiscal years beginning after June 15, 2022, and all reporting periods thereafter.

GASB Statement No. 96, Subscription-Based Information Technology Arrangements This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments).

Effective Date: for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. 239 of 704
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Our Professional’s Experience with Pensions and Other Post-Employment Benefits Members of our team have experience in providing professional services to the following employee retirement systems:
 California Public Employees' Retirement System (CALPERS)  Culver City Other Postemployment Benefit Plan
 Nevada Public Employees Retirement Systems
 Sacramento County Employees’ Retirement System
 San Francisco Community College District
 San Diego County Employees Retirement Association
 San Diego City Employees’ Retirement System
 San Diego Transit Corporation Employee’s Retirement Plan  San Jose Employee Retirement System
 University of California Pension Plans
In addition, our team draws years of expertise reviewing budget documents as well as various pension and other post-employment benefits (“OPEB”) plan documents, including but not limited to trust agreements, pension, and OPEB actuarial reports, GASB 68 and 75 reports, as well as GASB 75 reports prepared under Alternative Measurement Methods. A relevant list of plans includes:
 California Public Employees' Retirement System GASB 68 reports  Public Agency Retirement System (“PARS”) GASB 68 reports  San Bernardino County Employees’ Retirement Association (“SBCERA”) GASB 68 reports  PARS GASB 75 reports
Firm's Experience with Tyler Technologies and Their Solutions Our professionals are extremely familiar with Tyler Technologies and their software solutions. Our team will deploy such experience to hit the ground running with no downtime. Some examples of our clients who utilize Tyler Technologies are:

Client Name Office Industry
Madera, City of Santa Ana Local Government
Encinitas, City of San Diego Local Government
Rohnert Park, City of Walnut Creek Local Government
San Elijo JPA San Diego Special District
Shafter, City of Santa Ana Local Government
Lodi, City of Walnut Creek Local Government
Lakewood, City of Orange County Local Government
Culver City, City of Orange County Local Government
Perris, City of Orange County Local Government
Lynwood, City of Orange County Local Government
Gardena, City of Orange County Local Government
Monterey, City of Orange County Local Government
South Gate, City of Orange County Local Government
South Bay Regional Communications Orange County Local Government 240 of 704
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Independence
Independence
The Pun Group LLP requires all employees to adhere to strict independence standards concerning the Firm’s clients.

These independence standards exceed, in many instances, the rules promulgated by the American Institute of Certified Public Accountants (AICPA).

The Pun Group LLP certifies that it is independent of the City of Pinole and its component units. The Firm meets independence requirements defined by the United States Government Accountability Office’s (US GAO’s) Government Auditing Standards and the American Institute of Certified Public Accountants (AICPA). Based on that, we have not identified an instance that constitutes a conflict of interest relative to performing the services requested by the City.

The Firm had no relationship with the City of Pinole or any of its component units during the past five (5) years.

The Firm will give the City of Pinole written notice of any professional relationships entered into during the period of the engagement.

License to Practice in California
License to Practice in California
The Firm and all key professional staff are licensed by the State of California to practice as Certified Public Accountants and meet the Continuing Professional Education requirements under US GAO’s Government Auditing Standards to perform the proposed audits.

Firm Registration:

California State Board of Accountancy Number – PAR 7601 Federal Identification Number – 46-4016990
Insurance
If selected, the Firm will maintain the minimum insurance requirements during the entire execution of the agreement with the City of Pinole. Within ten days from the implementation of the contract, we will furnish the City of Pinole with satisfactory evidence of the insurance requirements and proof that each carrier is required to give at least 30 days prior written notice of the cancellation of any policy during the entire period of the agreement. The City of Pinole will be named as an additional named insured under the Firm’s policies.

A copy of our current certificate of insurance is presented in the Appendices section of this proposal. 241 of 704
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List of References
References
The following are examples of some of the engagements with similar requirements as the City of Pinole’s proposal.

Please feel free to contact these agencies to learn more about their experiences working with us.

Name of Public Agency City of Stockton
Contact Info Mr. Jay Kapoor
(209) 937-5435
[email protected]
Total Hours 3,000
Contract Price $272,000/year
Date of Services 2012 – Present
Scope of Work/Reports Prepared Financial Audit and Compliance Services: Annual Comprehensive Financial Report, GFOA Award, Single Audit, GANN Limit, Measure A, Measure W, Measure M, Entertainment Venues, Revenue and Expenditures related to Downtown Marina, Cannabis License Audits, Review of Major Revenues required by the Bankruptcy Agreement with Assured Guarantee.

Name of Public Agency San Diego Metropolitan Transit System Contact Info Ms. Erin Dunn, Controller
(619) 557-4536
[email protected]
Total Hours Approximately 1,850 hours
Date of Services 2005 – Present
Contract Price $225,000/year
Scope of Work/Reports Prepared Financial Audit and Compliance Services: Annual Comprehensive Financial Report Audit, GFOA Award, San Diego Transit Corporation Employee’s Retirement Plan, AUP/National Transit Database (NTD): MTS, San Diego Transit Corp., San Diego Trolley, Inc., AUP/Transportation Development Act (TDA): MTS, San Diego Transit Corp., San Diego Trolley, Inc., AUP/Indirect Costs, and Public Transportation Modernization Improvement Service Enhancement Account (PTMISEA).

Name of Public Agency City of Tracy
Contact Info Ms. Sara Cowell
(209) 831-6862 | [email protected]
Total Hours 960
Contract Price $96,500/year
Date of Services 2021 – Present
Scope of Work/
Reports Prepared
Financial Audit and Compliance Services: Annual Comprehensive Financial Report, GFOA Award, Single Audit, GANN Limit, National Transit Database (NTD), State Controller’s Reports (City, PFA, Operating Partnership JPA, City’s Transit Operator’s General Services, and Specialized Services) Name of Public Agency City of Desert Hot Springs
Contact Info Mr. Geoffrey Buchheim, Finance Director
[email protected]
(760) 329-6411
Total Hours 700
Contract Price $75,000/year
Date of Services 2013 – Present
Scope of Work/Reports Prepared Financial Audit and Compliance Services: Annual Comprehensive Financial Report Audit, GFOA Award, Single Audit, GANN Limit, Desert Hot Springs Successor Agency, Desert Hot Springs Financing Authority, Desert Hot Springs Health and Wellness Foundation, New Market Tax Credit Audit (Desert Hot Springs Health and Wellness Foundation), Annual State Controller’s Reports, AUP/Transient Occupancy Tax, Utility User Tax, DHS Housing Audits.

Name of Public Agency City of National City
Contact Info Mr. Phillip Davis, Financial Analyst
[email protected]
(619) 336-4246
Total Hours 600
Contract Price $70,000/year
Date of Services 2013 – Present
Scope of Work/Reports Prepared Financial Audit and Compliance Services: Annual Comprehensive Audit, GFOA Award, Single Audit, GANN Limit, HUD Single Audit/Morgan Towers, Financial and Compliance Reports – Kimball Towers, Annual State Controller’s Report.
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Scope of Work, Audit Approach, and Methodology
The City of Pinole is requesting the Firm to perform Professional Auditing Services and issue opinions on the City’s financial statements. The audits are to be completed in accordance with all applicable and generally accepted auditing standards, including, but not limited to, the following:
 Generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants (AICPA).
 US General Accounting Office’s (GAO) Standard for Audit of Governmental Organizations, Programs, Activities, and Functions.
 Local Governments and Governmental Accounting Standards Board (GASB) Pronouncements.  The standards applicable to financial audits contained in the most current version of the Generally Accepted Government Auditing Standards (Yellow Book), issued by the Comptroller General of the United States.  The provisions of the Single Audit Act as amended in 1996.  The provisions of the US Office of Management and Budget (OMB) Uniform Guidance (formerly known as Circular A-133), Audits of State and Local Governments and Non-profit Organizations, and the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

The Firm will perform the following services:
 Financial Statement Audits and issuance of an opinion statement on the Annual Comprehensive Financial Report of the City of Pinole. The audit will be conducted in accordance with Generally Accepted Government Auditing Standards. The report will be in full compliance with all current GASB pronouncements.

In addition, the Firm will assist in meeting the requirements for the Government Finance Officers Association (GFOA) “Certificate of Achievement for Excellence in Financial Reporting.”  Prepare a Single Audit Report which will include the following:
o Report on compliance and on internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards. o Report on compliance with requirements applicable to each major program, internal control over compliance, and on the schedule of expenditures of federal awards in accordance with Uniform Guidance, “Audits of State and Local Governments,” and the Single Audit Act of 1984 (Public Law 98-502).
o Schedule of Expenditures of Federal Awards.
o Notes to Schedule of Expenditures of Federal Awards.
o Schedule of Findings and Questioned Costs.
o Any other required schedules or reports.
o Prepare the Data Collection Form for Reporting on Audits of States, Local Governments, and NonProfit Organizations.  Audit and prepare the financial statements report related to the Successor Agency of the City of Pinole.  Prepare a report of Agreed Upon Procedures related to the collection and disbursement of local Use Taxes (Measure S 2006 and Measure S 2014) collected separately that augment Bradley Burn Sales Tax Revenue disbursements by the State Board of Equalization.
 Test compliance with Proposition 111, Article XIII.B – Review of Appropriation Limit Calculations (GANN).  Issue an Auditor’s Communication Letter with any reportable conditions found during the audit. A reportable condition will be defined as a material weakness or significant deficiency.  Issue a separate "Management Letter" that includes recommendations for improvements on internal control, accounting procedures, and other significant observations that are considered to be no reportable conditions.  Provide assistance in the implementation of applicable GASB pronouncements not yet in effect.

Reports to be Issued: Upon completion of the audit, the Firm will provide ten (10) bound copies, and electronic versions in .pdf format, of the following issued audit report:
 ACFR
 Successor Agency Report
 Report to the Audit Committee/ Management Letter
 Single Audit or Compliance Audit - Federal Assistance  GANN Appropriation Limits
 Report on Agreed Upon Procedures related to the collection and disbursement of local Use Taxes (Measure S 2006 and Measure S 2014).
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Provided By Client (PBC) Lists: They will be provided for both interim and final audits according to an agreed-upon timeline between the engagement team and the City in order to be reasonably prepared for a field audit. The engagement team will meet with the City’s management during the initial planning stage to discuss audit schedules and review the prior year's audit findings (if any). We will deliver a list of all documents to be provided by the City’s staff. Once such materials are agreed upon by the engagement team and City’s finance personnel, no other schedules will be requested unless new information comes to light in the course of test work.

Attendance at Meetings and Hearings: The engagement team will participate in as many meetings with staff as needed to perform the work scope tasks, present the audit plan prior to beginning fieldwork, and discuss the draft audit reports. The team will attend public meetings to present and discuss its findings and recommendations. Once all issues of discussion are resolved, the completed Financial Reports, Single Audit report (if applicable), and other reports will be delivered to the City according to the agreed-upon schedule.

Proposed Audit Adjustments: All proposed adjusting journal entries by the Firm will be discussed and explained in a timely manner with the designated Finance Department personnel. Such proposed adjustments will be in a format that shows the lowest level of posting detail needed for data entry in the general ledger systems.

Supplemental Reports, Audits, or Agreed-Upon Procedures: Other services, such as agreed-upon procedures, may be deemed necessary. These services will be performed at agreed-upon rates and will be added to a written agreement before commencing audit work. The Firm and the City of Pinole will discuss and approve the scope and associated costs of these tasks.

Advice and Consultation: Will be provided throughout the year on matters relating to accounting and financial reporting. Such services do not include any task that entails significant research or a formal report.

GASB Implementation: The Firm will provide technical assistance and training in the implementation of applicable GASB pronouncements not yet in effect. We have a dedicated partner, Mr. Gary Caporicci, who will be responsible for providing advice and consultation for the implementation of these new standards. The Firm will advise the City on the applicability of accounting and reporting standards and other accounting issues and provide guidance on new note disclosures, GASB implementations, and other reporting requirements. We will also provide training, resources, and information on topics relevant to the City’s financial reporting and operations. (Based on the scope, additional charges may apply.)
Report of all Irregularities and Illegal Acts: The Firm will make an immediate written report of all irregularities and illegal acts or indications of illegal actions of which we may become aware to the Finance Director, the City Manager, and the City Attorney. The engagement team will also make all communications to the City required by the audit standards under which the engagement is performed.

Working Paper Retention and Access to Working Papers: The Firm will retain, at its own expense, all working papers and reports for a minimum of five (5) years unless the City of Pinole notifies the Firm in writing of the need to extend the retention period. The Firm will make working papers available upon request by the City of Pinole to the following parties or their designees:
 City of Pinole;
 Oversight or cognizant agencies;
 Parties designated by the federal or state governments or by the City of Pinole as part of an audit quality review process;
 Auditors of entities of which the City of Pinole is a sub-recipient of grant funds;  State of California, Office of the State Controller.

Also, we will comply with reasonable requests from successor auditors and allow them to review working papers that relate to matters of continuing accounting significance. 244 of 704
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Specific Audit Approach
Methodology and Segmentation of Engagement
The Firm’s audit approach consists of six phases: Engagement Acceptance and General Planning, Planning and Internal Control Evaluation, Fieldwork, Post Fieldwork, Report Preparation and Review, and Final Production.

1. Engagement Acceptance and General Planning: The engagement partner and manager will meet with City’s management to obtain an update on current City policies and procedures, help identify risk areas and new operations, and establish any specific requirements they may have. Our team will work on the identification of unique transactions, implementation of new GASB pronouncements, and develop the audit work plan for the engagement. Proposed timeline: to commence in May of each year.

2. Planning and Internal Control Evaluation: The engagement team, including the engagement partner, will assess accounting policies adopted by the City in order to obtain an understanding of its structure and its operating environment. Also, our team will review internal controls on all significant transaction classes, perform walkthroughs and/or tests of internal controls, perform preliminary analytical procedures, develop an initial risk assessment, evaluate Single Audit compliance, identify any audit issues, and prepare confirmation correspondence. The engagement team and City’s Management will establish expectations, including responsibilities and assignments for the year-end fieldwork, and will hold a progress status meeting at the end of the interim phase. Proposed timeline: mid-April to early June.

3. Fieldwork: The engagement team, including the engagement partner, will conduct audit procedures on account balances in the general ledger, finish confirmation procedures, perform data analysis using our AI tools, search for unrecorded liabilities, perform substantial analytical review procedures, complete work on compliance with Federal Assistance, and conclude fieldwork. The engagement team and City’s Management will hold an exit conference at year-end. Periodic update meetings will be held to communicate audit progress to management. Proposed timeline: early October of each year.

4. Post Fieldwork: During the phase, the engagement team, including the engagement partner, will review all documents and evaluate commitments and contingencies. The team will perform an assessment of the going concern and jointly plan for the next steps. Proposed timeline: immediately upon fieldwork completion.

5. Report Preparation and Review: The Firm will review and prepare audit reports and perform quality control procedures following the Quality Control Standards issued by the AICPA. We will also examine reports for compliance with GFOA reporting guidelines at no additional cost. Any comments will be recorded in a letter to management. At the City’s request, the engagement partner and manager will present the audit to City’s Management and other governing bodies. Proposed timeline: Draft financial statements, notes, and all required supplementary schedules by early November of each year for both ACFR and Successor Agency Report.

6. Final Production: The final phase of our approach entails obtaining the management representation letter and final financial statement report, which may include a final presentation to the City’s Management and other governing bodies (if applicable). Proposed timeline: Provide all recommendations, revisions, and suggestions for improvements to the ACFR to the Finance Manager by December 1 of each year. Final reports are printed and delivered to the City no later than December 29th of each year.

The Firm will complete the audit fieldwork and issue all reports within the established timeframe, assuming no internal circumstances within the City causes delays in the audit. 245 of 704
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Level of Staff and Number of Hours to be Assigned to Each Segment of the Engagement The Pun Group LLP understands that the City is not only looking to employ our auditing services but is also seeking to receive value within that professional relationship. We believe that our value derives from the in-depth knowledge, experience, and commitment that our auditing firm employs. We stress and emphasize “employ” because all of the knowledge and expertise listed on paper will not benefit you unless it is applied. That is why we have developed a plan that we feel will accomplish the objectives of the City and your particular needs. Our Firm will utilize the information that you have shared with us and our experience from our previous audits of this nature from various government entities and cities to develop a practical plan for all major areas.

Estimated Total Hours*:
*Does not include CPE hours related to Governmental Webinars and/or optional services.

Sample Size and the Extent to Which Statistical Sampling is to be Used in this Engagement In our audit approach, random and statistical sampling is used in conjunction with our skilled judgment and knowledge of each situation. When designing an audit sample, our auditors consider the purpose of the audit procedure and the characteristics of the population from which the sample will be drawn. We determine a sample size sufficient to reduce sampling risk to an acceptably low level and select items for such a task in a way that we can reasonably expect it to be representative of the relevant sample and likely to provide the auditor with a reasonable basis for conclusions about the population.

Enhancing Auditing Quality with Artificial Intelligence There are plenty of challenges with established audit practices. Outdated CAAT tools, sampling practices, and the explosive growth of big data are some of the examples, and they all present significant barriers to detecting anomalies, intentional or otherwise, in financial data. The Pun Group deploys a comprehensive, risk-based approach, complemented by using MindBridge™'s Artificial Intelligence Platform, to conduct our audit. Through this tool, we can seamlessly analyze thousands and thousands of financial and operating data and records, identifying and cataloging significant risks in mere seconds.

The AI Auditor platform works by our side, augmenting our capacity to detect errors or fraud in the collected data not only by analyzing the entire set but by cross-correlating dozens of testing criteria against pre-established data points and presenting us with a view of every user, vendor, and transaction, by risk. All are happening within moments of ingesting analyzed data, which is something standard audit procedures simply cannot accomplish.

We utilize these tools to allow our audit team to increase efficiency in the audit process, enhance the existing quality of our work, provide directed testing in areas subject to the highest risk, and quickly assimilate large amounts of data your staff would typically be asked to gather. The tools also help us to meet our professional requirements regarding fraud and internal control, allowing us to:
 Run Benford’s analysis to check for fraud in transactions.  Increase the value of audit findings with complete, 100% data coverage.  Isolate risk and control issues before they impact your operations.  Improve productivity by automating procedures and eliminating manual tasks.  Conduct more direct, efficient, and effective audits to improve overall service quality.

Partner(s)
Director/
Manager(s)
Supervisor/
Senior(s) Staff Clerical Total
Engagement Acceptance & General Planning 1 2 5 6 014
Planning & Internal Control Evaluation 1 2 7 10 0 21
Fieldwork 7 12 36 48 2 106
Post Fieldwork 5 8 24 32 2 70
Report Preparation & Review 7 12 36 48 2 106
Final Production 2 4 12 16 1 35
Total* 2440 120 1608352
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Our engagement team easily imports data in a secure environment from the City’s financial software and extracts useful data for testing and analytical procedures particular to the following areas:
 Successful Fraud Test  Kickback or Conflict-of-Interest Schemes  Questionable Invoices  Dormant Account Schemes
 Phantom Vendor Schemes  Money Laundering Schemes
Type and Extent of Analytical Procedures to be used in the Engagement Analytical procedures are one of many financial audit processes that help an auditor understand the client’s operation and changes in the environment and identify potential risk areas to plan other audit procedures. Such procedures include a comparison of financial information on prior periods, budgets, forecasts, and industry benchmarks. We use trend and ratio analysis to identify any uncertain or unusual events. To perform these analyses, our Firm surveys cities and counties and develops benchmarks on specific vital financial indicators, such as the cost of services to tax revenues ratios, average general fund balance, capital assets, debt-to-capital, and general fund unassigned fund balance to total general fund expenditures, etc. Our engagement members have extensive experience in successfully implanting analytical procedures to the City’s benefit.

Our analytical procedures process is performed during three stages of the audit: (a) at the start, (b) in the middle, and (c) at the end. These three stages are risk assessment procedures, substantive analytical procedures, and final analytical procedures:
 Risk assessment procedures are used to assist the auditor in understanding the business better and in planning the nature, timing, and extent of audit procedures.  Substantive analytical procedures are used to obtain evidential matters about particular assertions related to the account balances or classes of transactions. During the interim phase, our engagement team will set up expectations for the year-to-date results and balances and compare them with budgeted and prior-year amounts. This process allows us to forecast year-end amounts, reducing the workload during the year-end phase and allowing us to focus on areas of concern.
 Final analytical procedures are used as an overall review of the financial information in the last review stage of the audit. The Engagement Partner(s) and Manager(s) will perform a high-level analytical analysis of the financial information, comparing its data both quantitatively and qualitatively to ensure the amounts are fairly presented in all material respect in the financial statements.

Approach to be Taken to Gain and Document an Understanding of the Internal Control Structure Audit risk assessment is established by an internal control review, combined with the engagement team’s understanding of the City’s operations and accounting software. Using the Committee of Sponsoring Organizations (COSO) Framework, staff members will evaluate the City’s processes and identify any control deficiencies. These diagnostic review procedures allow the engagement team to assess the City’s systems and controls and to provide constructive feedback to management.

During our initial planning phase of the audit, our engagement team, including the engagement Partner and Manager, will obtain an understanding of the entity and its environment. It is an essential aspect of performing an audit under generally accepted auditing standards. That understanding establishes a frame of reference within which the auditor plans the procedures and exercises professional judgment about assessing risks of material misstatement of the financial statements and responding to those risks throughout the examination.

During the interim phase of the audit, our engagement team will perform a walkthrough of all significant accounting systems, including processes for financial reporting, revenue recognition and cash receipts, purchasing/contract management and cash disbursements, payroll and related liabilities, and others. Our auditors will obtain the written policies and procedures, inquiring accounting personnel, and document the process in either a flowchart or narrative summary format. After gaining an understanding of the accounting and internal control systems, our auditor will make a preliminary assessment of control risk, at the assertion level, for each material account balance or class of transactions.

The form and extent of this documentation are influenced by the size and complexity of the entity and the nature of its accounting and internal control systems. Generally, the more complex the entity’s accounting and internal control systems and the more extensive the auditor’s procedures, the broader our documentation will need to be. 247 of 704
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Approach to be Taken in Determining Laws and Regulations that Will be Subject to Audit Test Work The Firm stays continually up to date with audit requirements—including new regulations, compliance supplements, state guidelines, and related contracts—to ensure that we conduct audits under applicable laws and regulations. We test transactions for compliance with the Single Audit Act, California Government Code, GANN Appropriations Limit, provisions of applicable grant guidelines, requirements of local measures, and others.

For example, the Single Audit Act requires that we determine which grants to include in our audit and select transactions from those grants for detailed testing. While most items will be tested as part of the Interim phase, we cannot determine which grants will be selected for the Single Audit until the year-end/fieldwork stage of the audit.

Our compliance audits of cash, investments, debt covenants, and other areas will be performed following the California Government Code, which has many provisions and regulations covering investments.

Approach to be Taken in Drawing Audit Samples for Purposes of Tests of Compliance To test compliance, we will follow the AICPA’s Audit Sampling Considerations of Uniform Guidance Compliance Audits. We will select an appropriate sample size based on our professional judgment and knowledge. Any deviations from control and compliance requirements will be documented.

Objectives of Our Services
Our primary objective for the proposed audit is to examine the City’s financial statements and express our opinion on the fairness of the presentation, following generally accepted accounting principles. Other objectives that will benefit the City include the following:
 To offer beneficial observations and recommendations about policies and procedures for accounting and operating controls
 To identify opportunities to make City operations more efficient and reduce costs  To perform the audit efficiently and effectively. Disruptions to office operations are kept to a minimum  To provide continuing advisory services so the City can implement recommendations  To meet these objectives at no additional cost to the City The Engagement Team will perform the audit abiding by the Firm’s quality-control procedures, which include following standard audit programs, careful planning, using industry-standardized software for auditing and internal control documentation, and welcoming an objective review of audit work. In other words, our client-tailored approach emphasizes careful planning, open communication, and proper assignment of responsibilities.

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Identification of Anticipated Potential Audit Problems
While we do not expect any problems with the audit, we will carefully investigate and monitor the following relevant accounting issues:

Investments:
 Compliance with GASB 31 and GASB 34
 Authorization and approval process for City investments  Controls to assure the City’s compliance with investment limitations and types of specific investments  Monitoring by the City of its investments
Financial Reporting:
 Compliance with current reporting and disclosure requirements issued by GASB  Compliance with the various GASBs in effect
 Perform valuations of OPEB benefits to determine the liability for all benefits promised to active, retired, and inactive plan members as of each valuation date
 Compliance with Governmental Accounting Standards Board (GASB) Statements 74 and 75  Compliance with infrastructure obligations and regulatory provisions Internal Control Structure:
 City’s internal control functions and compliance with proper internal control philosophies  Computer-system processes and controls and adequacy of the control environment 249 of 704
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“Prepared by Client” PBC List
Audit Firm’s Expectations of the Role and Participation of City’s Staff in the Audit Process The engagement team will meet with the City’s management during the initial planning stage to discuss audit schedules and review the prior year's audit findings (if any). We will deliver a list of all documents to be provided by the City’s staff. Once such materials are agreed upon by the engagement team and City’s finance personnel, no other schedules will be requested unless new information comes to light in the course of test work.

Our goal is to cause the least amount of interruptions to the City’s daily operations; therefore, to the extent possible, we will use information in the form available from the City’s records.

We believe client/engagement team communication is vital to perform results satisfactorily. With that sentiment in mind, we will hold regular meetings with the City’s management to determine the status of the audit as well as any items which will require special attention. Open and frequent communication is critical.

A sample list exemplifying items requested in our PBC lists follows:

INTERIM AUDIT
Name Description
General
Directory Internal directory of City staff (name, position by department, email, phone number)
Policies New or updated policies and procedures for Finance Department, Human Resources, Information Technology, and Risk Management in PDF Manual Copy of accounting manual (if available)
YTD TB Year-to-date Trial Balance as of interim fieldwork (Excel file) Chart of Accounts Chart of accounts effective for FYXX-XX Flowcharts Please update the attached flowchart/narrative provided for any changes in effect in FYXX-XX
MOUs MOUs (if any new in effect for FYXX-XX)
Manual Journal Entries Journal Entry (JE) Report for all manual JEs during the year ended June 30, 20XX (Excel file)
Minutes Minutes -July 1, 20XX, to the most recent
Conflict Code Conflict of Interest Code adopted/applicable during FYXX-XX (PDF File) Attorneys YTD expense report for all attorney fees the City has paid in FYXX-XX (sorted by the firm if possible - with a brief description of the type of work performed for the City)
Form 700s Current CA Form 700s (Statement of Economic Interests) for board members, VPs, and Directors
Related Parties Listing of active vendors and employees (name and address only - fraud procedure)
Information Technology
IT Systems List of all financial management applications, name, vendor, version, function Disaster Recovery Disaster Recovery/Contingency Plans, if any new policies/procedures were adopted in FYXX-XX
IT Security Copy of IT Logical Security policies and procedures Information Technology
General Controls
Please see the attached 'Information Technology General Controls Questionnaire.'
Budget
Adopted Budget The adopted budget for the year ended June 30, 20XX Budget Resolution Board minutes for adopting the FYXX-XX budget Budget Amendments Listing of budget amendments for FYXX-XX (through interim date) Confirmations
Confirmations Please prepare the confirmation letters, and make sure the balances are updated for 20XX. We will provide you with templates for related party/fraud confirmation to be sent to the City Council by us.

Financial Reporting
Chart of Accounts Chart of accounts effective for FYXX-XX 250 of 704
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Fund Roll-Ups Listing of which GL funds are grouped together as financial statement funds Account Groupings Account roll-ups for the Statement of Net Position and Statement of Revenue, Expenses, and Changes in Net Position line items, effective for FYXX-XX Journal Entries Listing of journal entries in FYXX-XX (Excel) New Accounts List of bank/investment accounts opened/closed during the year - if any, please provide proof of proper authorization
Cash & Investments
Investment Policy Investment Policy in place for FYXX-XX. Suppose a new policy is adopted annually, and a copy of the resolution adopting the policy.

Bank Reconciliations Bank reconciliations for September 20XX, November 20XX, February 20XX, and April 20XX
Accounts Receivable
Loans All new loans/notes agreements in FYXX-XX, if any.

Fee Schedules Fee schedules applicable during FYXX-XX
Resolution Signed resolution adopting any new fee schedules in FYXX-XX C/R Listing Cash receipts detail for FYXX-XX (most recently available at interim fieldwork) Accounts Payable
Check Registers Check register for all checks issued in FYXX-XX (most recently available for interim fieldwork)
Wire Transfers Access to the listing of wire transfers made in FYXX-XX (most recently available for interim fieldwork)
Payroll
Payroll Registers An electronic copy of payroll registers YTD Salary Schedules Salary schedule effective for FYXX-XX
EE Listings Copy of employee listing for:
(i) New hires
(ii) Terminations
(iii) Employees with merit pay rate increase in FYXX-XX Debt
Official Statements Official statements, including debt service schedules for any new debts or capital leases issued in FYXX-XX, if any. (PDF file)
Journal Entries Journal entry recording proceeds of new debt issuance (if applicable) Proof of Payment Proof of payment on the principal for all bonds and capital leases according to debt amortization schedules.

Pension
Hires/Separations Listing of new hires (valuation date) for Pension participants Census Data Census data for all plans for XXXX valuation date (XXXX measurement date) Single Audit
Prelim SEFA Preliminary Schedule of Expenditures of Federal Awards (SEFA) for all Federal grants expended in FYXX-XX
Gann Limit
Calculation Gann Limit calculation worksheets 20XX
Resolution Resolution adopting 20XX Gann Limit
Finance Letter CA Dept of Finance Letter
Successor Agency
ROPS Recognized Obligation Payment Schedules for 20XX
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YEAR-END AUDIT
Name Description
Trial Balance
Trial Balance Year-to-date Trial Balance as of June 30, 20XX (Excel) with the following columns:
a) Account number
b) Account name/description
c) Beginning balance (7/1/XX)
d) Ending balance (6/30/XX)
e) Adopted budget
f) Final budget
Client Journal Entries Copy of Journal Entry Posting report with backup attached for all journal entries posted after unadjusted year-end trial balance was provided to auditors.

Budget
Budget Amendments Listing of budget amendments for FYXX-XX (entire year) B-A Revenues Most recent revenues report with Budget and Actual comparison in FYXX-XX. (Excel file)
B-A Expenses Most recent expense report with Budget and Actual comparison in FYXX-XX. (Excel file)
Financial Reporting
Chart of Accounts Chart of accounts effective for FYXX-XX Fund Roll-Ups Listing of which GL funds are grouped together as financial statement funds Account Groupings Account roll-ups for the Statement of Net Position and Statement of Revenue, Expenses, and Changes in Net Position line items, effective for FYXX-XX Journal Entries Listing of journal entries in FYXX-XX (Excel) New Accounts List of bank/investment accounts opened/closed during the year - if any, please provide proof of proper authorization
Cash & Investments
List of Accounts List of all bank and investment accounts June Statements June 20XX statements for all accounts
July Statements July 20XX statements for all accounts
Bank Reconciliations Bank reconciliations for June 20XX for all deposit accounts O/S Check Listings Outstanding check listings on 6/30/20XX DIT Listings Deposit in transit listing at 6/30/20XX
Investment Report Investment report for 6/30/20XX
GASB 31 GASB 31 fair market value adjustment for FYXX-XX Restricted Cash Summary for all restricted cash and investments held by fiscal agents by trustee account on June 30, 20XX (Excel file)
Investment Statements Trustee statements for all restricted cash and investments held by fiscal agents on June 30, 20XX (PDF file)
Credit Risk Schedules for investment disclosure:
a) credit rating for each investment
b) maturity dates
Credit Risk Listing of amounts invested in single issuers in excess of 5% of total investments
Accounts Receivable
A/R Aging An aged detailed listing of all accounts receivable on June 30, 20XX 252 of 704
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Allowance Calculation of uncollectible accounts on June 30, 20XX, along with a description of methodology and assumptions used
Accruals Supporting documents (i.e., subsequent receipts) for receivables accrued post-June 30, 20XX
Grants A detailed listing of grant receivables and backup documents for all accrued grant payments received (i.e., copies of checks, etc.)
Interest A detailed listing of all interest receivable on June 30, 20XX (include interest allocation worksheet if applicable)
Taxes/Assessments A detailed listing of all taxes/assessments receivable on June 30, 20XX NotesLoans Receivable
Roll-forward List beginning balances, additions, deletions, and ending balances for all loans and notes receivable (separated by type/funding source) New Loans Copy of check, receipt, deposit slip, bank statement, and loan agreement for all new loans/notes.

Loan Payments Copy of checks/cash receipts showing payments of principal on all major loans/notes receivables (selections to be made on a test basis for others) Disclosures Update listing and description of all loans and notes receivables.

TPA Report Third-party administrator loan portfolio report (if applicable) Interfund Transactions
Due To/From Reconciliation of all amounts due from/to other funds by the fund. Identify payable and receivable funds.

Advances Schedule of advances to/from funds & new loan agreements for new advances
Transfers Reconciliation of transfers in/out of funds by the fund. Identify transferor and transferee funds and provide a description of the purpose for transfers.

Other Assets
Prepaids Prepaid detail listing as of June 30, 20XX (Excel file) Inventory A detailed listing of inventory with units on hand, cost, and extended cost as of June 30, 20XX
Other Other assets detail listing as of June 30, 20XX (Excel file) Deposits Deposits detail listing as of June 30, 20XX (Excel file) Capital Assets
Roll-forward Schedule of beginning balances, additions, deletions, and ending balances of capital assets and accumulated depreciation (Excel file) on June 30, 20XX Details of Adds/Deletes A detailed listing of all additions and deletions for all capital assets (Excel file) during FYXX-XX
Depreciation Depreciation Report for depreciation expense for capital assets for FYXX-XX CIP CIP detail schedule showing by project and with beginning balance, additions, deletions (capitalized), reclassifications, and ending balance for the year ended June 30, 20XX (Excel file)
Gain/Loss Calculation of gains and losses for all capital assets disposed of during

FYXX-XX
Donations Listing of amount and description of donated capital assets, if any Impairments Listing of any impairments of capital assets during FYXX-XX Inventory Copy of the inventory of capital assets done in FYXX-XX Property Held for Resale
Listing A detailed listing of property held for resale on June 30, 20XX Valuation Support for valuation of properties on June 30, 20XX (appraisal, specially commissioned report, etc.) - lower cost or NRV
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Additions/Purchases Support for purchases/contributions/donations of land held for resale Deletions/Sales Support for sales/donations/contributions of land held for resale Declaration Declaration of intent to sell for City and Successor Agency Affirmation Council affirmation on a five-year time limit to sell properties Accounts Payable
Detail A detailed listing of all accounts payable (Excel file) on June 30, 20XX A/P Aging A/P Aging Report as of June 30, 20XX (by the vendor if possible) Accrual Detail A/P Accrual detail listing as of June 30, 20XX Check Registers Accounts payable check registers from July 1, 20XX, through the date of year-end fieldwork (as close as possible)
Deposits Listing of all deposits payable as of June 30, 20XX (Excel file) Payroll
Accrual Calculation Detailed listing and calculation of all accrued salaries payable (Excel file) on June 30, 20XX
Payroll Registers Payroll register(s) for pay period(s) included in accrual at June 30, 20XX 941s Form 941s for FYXX-XX (all quarters) and the reconciliations to the total annual payroll.

Unearned Revenue
Roll-forward A detailed listing of all unearned revenues for all funds (including beginning balance, additions, deletions, and ending balances)
Unavailable Schedule of unavailable revenue to be recognized as revenue in the government-wide financial statement.

Debt
Roll-forward/Amort Long-term Debt Schedule as of June 30, 20XX (Excel file) Proof of Payment Proof of payment on the principal for all bonds and capital leases according to debt amortization schedules.

Deferred Charges Amortization of deferred charges (bond premiums and costs of issuance) schedule
Covenants Supporting documents on the City's compliance with debt covenants.

Compensated Absences
Calculation Calculation of vacation and sick leave payable - by the employee if possible (hours and rate info by EE)
Roll-forward List beginning balances, additions, deletions, and ending balances by the fund and by short-term portion and the long-term portion at 6/30/XX Register June 30 leave balance register
Policies Copies of any new sick leave buy-back policies, new contracts, and changes in vacation policy.

Pension Year-End
Census data support Additional info for covered payroll, service credits, and period of service for employees listed on the CalPERS Census Data file
Contributions (Billing and
Payment Summary)
"My CalPERS" billing and payment summary reports for each plan showing EE and ER contributions made during FYXX-XX
Contributions (Reported Member
Summary Report)
"My CalPERS" reported member summary reports for each plan showing EE and ER contributions made during FYXX-XX
GASB 68/71 CalPERS GASB 68 valuation reports for each City plan for 6/30/1XX valuation date (6/30/XX measurement date)
Census data CalPERS GASB 68 census data for each Agent plan CalPERS Contributions Amount of CalPERS contributions made in FYXX-XX (supporting documents & calculation) my CalPERS
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CalPERS Reconciliation Reconciliation of contributions between payroll and CalPERS Journal Entries Pension journal entries and supporting documents Covered Payroll Annual covered payroll (CalPERS)
Risk Management
Calculation Liability for current fiscal year claims and changes in estimates for workers' comp, dental, and general liability (as applicable).

Payments Current year claim payments for workers' comp, dental, and general liability.

Loss Run Reports Loss run reports for workers' comp, dental, and general liability as of June 30, 20XX
Roll-forward List beginning balances, additions, deletions, and ending balances by the fund and by short-term portion and long-term portion.

Actuarial Study Actuarial study for calculation of workers' comp/general liability (if applicable) SSAE 16 SSAE 16 ("SOC I, Type 2") report from third-party administrators, if any, for both WC and GL
Excess Coverage Agreement and declaration of coverage for excess insurance over selfinsured amount (BICEP/CSAC) Landfill Closure
Calculation The calculation for the remaining landfill closure liability Deferred Items
Gain/Loss Calculation/amortization schedule for deferred gains/losses on refunding Equity
GASB 54 Detail of GASB 54 fund balance breakdowns for all governmental funds (nonspendable, restricted, committed, assigned)
Descriptions Description of restrictions, commitments, and assignments of fund balances for all governmental funds.

Commitments Board resolutions for any amounts deemed to be "committed." Deficit Balances Listing and explanation of deficit fund balances and net assets - if any.

Resolution Copy of board resolutions for all commitments of fund balances for governmental funds as of June 30, 20XX.

Net Position Net position worksheet (for Government-Wide Statements) Revenue
Detail Sales taxes revenues detail
Detail Local property taxes detail
Detail Other revenues detail
Single Audit Year-End
Final SEFA Single Audit SEFA Schedule (list amount awarded, amount spent - with indirect costs listed separately from direct costs) - also, please include passthrough amounts Grant Docs Award contracts for ALL grants listed on SEFA.

SEFA Reconciliation Expenditure detail (reconciled to the general ledger) for ALL grants listed on SEFA.

Property Federally funded real property schedule/inventory (by each grant) Regulators Copies of any regulator/grantor audit/review reports issued during the year Prior Findings Status of any implementations of corrective action plans for prior year findings, if applicable
Financial Statements
Transmittal Transmittal letter (if ACFR)
City Officials List of City Officials and Council Members (if ACFR) 255 of 704
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Org Chart City organization chart (if ACFR)
MD&A Management's Discussion and Analysis
Program Revenues GASB 34 Program Revenues worksheet - Excel FYXX ISF Allocation Internal service fund allocation
Residual Capital Outlay Allocation of residual capital outlays to functions/programs Depreciation Allocation of governmental activities depreciation by function/program Footnotes Footnote supporting schedules (where applicable) Commitments/Contingencies Listing and description of any commitments and contingencies that are required for note disclosure (i.e., cost to complete construction) Subsequent Events Description of subsequent events for note disclosure, if any PPA Journal entry and all supporting documents for prior period adjustments, if any
RSI - BtoA RSI - Budget to actual schedules - General Fund and all major special revenue funds (Excel)
SI - BtoA SI - Supplementary budget to actuals for any funds to be included (Excel) SI - Agency Funds SI - Additions and deletions for agency funds (Excel) Stats Section Statistical section schedules (Excel), if applicable Conversion Entries Support for conversion entries
Water Department
Reconciliations Reconciliation of amounts affected by Water Dept. (interfunds, transfers, contributions, pension, etc.)
Cash Flows Cash flows worksheet for Water Dept. financials (provided by other auditors) BFS Copy of audited financial statement Water Dept.
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Total All-Inclusive Maximum Price
We are committed to the performance of a high-quality audit at the most reasonable fee level possible, both initially and throughout the engagement. Also, our partners will provide advice and consultation as needed at no additional cost to the City of Pinole.

Name of Firm: The Pun Group LLP – Certified Public Accountants and Business Advisors Contact Name: Kenneth H. Pun, CPA, CGMA
Contact Email Address: [email protected]
Authorization to Represent the Firm
I, the undersigned, certify I am duly authorized to represent The Pun Group LLP and am empowered to submit this bid. In addition, I certify I am authorized to contract with the City of Pinole on behalf of the Firm.

April 3, 2023
_________________________________________ _______________________________ Kenneth H. Pun, CPA, CGMA | Managing Partner Date
The Pun Group LLP
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(1) Single Audit fees based on one (1) major program. The fee for auditing additional major programs will be $4,000 each. The number of programs determined to be “major” will be based on OMB Uniform Guidance.

The Engagement Team will discuss this with the City of Pinole’ Management before starting Single Audit work.

Out of Pocket Expenses are Included in the Total All-Inclusive Maximum Price and Reimbursement Rates The Firm’s policy is to maintain flexible billing rates to meet the needs of clients and help them control costs. In the interest of starting our long-term relationship, we will absorb expenses such as travel and printing costs. Additionally, our Partners will be available to provide advice and consultation as necessary to the City of Pinole. The Firm will also absorb these costs.

Option
Year 1
Option
Year 2
Service 2022-23 2023-24 2024-25 2025-26 2026-27
City Audit, ACFR, Report on
Internal Controls & Management Letter $ 30,000 $ 30,900 $ 31,827 $ 32,782 $ 33,765 Audit of Pinole Successor Agency including Basic
Financial Statements 1,750 1,803 1,857 1,912 1,970
Single Audit & Related Reports - 1 Major Program 3,500 3,605 3,713 3,825 3,939 Agreed Upon Procedures - Local Use Taxes 1,750 1,803 1,857 1,912 1,970 Agreed Upon Procedures - Appropriations Limit 500 515 530 546 563 Report of City Financial Transactions to the SCO 2,000 2,060 2,122 2,185 2,251 Additional Reports Requested at City Option:

Street Report to the SCO 1,000 1,030 1,061 1,093 1,126

TOTAL FOR

FISCAL YEAR
(not-to-exceed)
$ 40,500 $ 41,715 $ 41,906 $ 43,163 $ 44,458
Initial Contract Term
Years 1-3
Total All-Inclusive Maximum Price
Our proposed fees for Professional Auditing Services for the fiscal years ending June 30, 2023 through June 30, 2025, with an option to extend the contract at one-year intervals, not to exceed a total of two additional fiscal years, are as follows:

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
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Rates by Partner, Specialist, Supervisory and
Staff Level, Times Hours Anticipated for Each
Hours
Hourly
Rates Total
Partners 24 300 $ $ 7,200
Director/Project Manager 40 $ 250 $ 10,000
Supervisory Staff 120 $ 175 $ 21,000
Staff 160 $ 150 $ 24,000
Clerical 8 $ 100 $ 800
Out-of-Pocket Expenses: Included Included Included
Subtotal: 63,000
Professional Discount: (22,500)
Total all-inclusive maximum price for FY 2023 $ 40,500
Hours
Hourly
Rates Total
Partners 24 300 $ $ 7,200
Director/Project Manager 40 $ 250 $ 10,000
Supervisory Staff 120 $ 175 $ 21,000
Staff 160 $ 150 $ 24,000
Clerical 8 $ 100 $ 800
Out-of-Pocket Expenses: Included Included Included
Subtotal: 63,000
Professional Discount: (21,285)
Total all-inclusive maximum price for FY 2024 $ 41,715
Hours
Hourly
Rates Total
Partners 24 300 $ $ 7,200
Director/Project Manager 40 $ 250 $ 10,000
Supervisory Staff 120 $ 175 $ 21,000
Staff 160 $ 150 $ 24,000
Clerical 8 $ 100 $ 800
Out-of-Pocket Expenses: Included Included Included
Subtotal: 63,000
Professional Discount: (21,094)
Total all-inclusive maximum price for FY 2025 $ 41,906
Hours
Hourly
Rates Total
Partners 24 300 $ $ 7,200
Director/Project Manager 40 $ 250 $ 10,000
Supervisory Staff 120 $ 175 $ 21,000
Staff 160 $ 150 $ 24,000
Clerical 8 $ 100 $ 800
Out-of-Pocket Expenses: Included Included Included
Subtotal: 63,000
Professional Discount: (19,837)
Total all-inclusive maximum price for FY 2026 $ 43,163
Hours
Hourly
Rates Total
Partners 24 300 $ $ 7,200
Director/Project Manager 40 $ 250 $ 10,000
Supervisory Staff 120 $ 175 $ 21,000
Staff 160 $ 150 $ 24,000
Clerical 8 $ 100 $ 800
Out-of-Pocket Expenses: Included Included Included
Subtotal: 63,000
Professional Discount: (18,542)
Total all-inclusive maximum price for FY 2027 $ 44,458
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Rates for Additional Professional Services
Rates for Additional Professional Services
Below are the Firm’s hourly billing rates, delineated by staffing levels:

Any supplemental reports, audits, or agreed-upon procedures not covered by this proposal may be added to a written agreement prior to commencing audit work. The Firm and the City will discuss and approve the scope and associated costs of these tasks. Any additional work will be performed at the above-quoted hourly rates.

Manner of Payment
Manner of Payment
Engagement Team members are required to maintain timesheets detailing the date, number of hours, and work performed for every audit task. The Firm will collect these timesheets and bill the City of Pinole at the rates outlined in the Total All-Inclusive Maximum Price section in four stages: (1) at the conclusion of the planning phase, (2) at the conclusion of the interim phase, (3) at the conclusion of the Year-End phase, (4) and after presentation and acceptance of the final audit reports. Interim billings will cover a period not less than a calendar month. The billing amounts generally break down as follows:

Partner(s) $ 300
Director(s) $ 250
Senior Manager(s) $ 225
Manager(s) $ 200
Supervisor(s) $ 175
Senior Accountant(s) $ 150
Staff Accountant(s) $ 125
Clerical $ 100
Hourly Billing Rates
Work Performed % of Proposal Amount
Planning 10%
Interim 40%
Fieldwork 40%
Presentation and Acceptance of Reports 10%
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Let’s Get to Work!
Benefits of Choosing The Pun Group LLP
The Pun Group LLP is recognized for its professionalism, integrity and for providing clients with practical solutions unique to their circumstances and issues. Our Firm prides itself on being able to provide personalized client services, and with that sentiment in mind, we have carefully chosen our engagement teams. The Pun Group’s primary objective is to continue offering the City of Pinole solutions and directions led by highly experienced and capable partners who can successfully implement the work and produce the results you expect. This philosophy and mindset allow us to provide a superior level of service and a quality audit.

We trust that this proposal has given you the information needed about the Firm, the engagement team members, the overall audit approach, cost-saving measures, and audit fees. We are committed to exceeding your expectations, and we look forward to bringing our experience and expertise to the City of Pinole while providing you with the excellent level of service that you expect and deserve.

Thank You
Thank you for allowing us to submit our qualifications to provide you with Professional Auditing Services. Please direct inquiries to:

Kenneth H. Pun, CPA, CGMA
Managing Partner
Email: [email protected]
Phone: (949) 777-8801 | Fax: (949) 777-8850
Sincerely,
The Pun Group LLP
Certified Public Accountants and Business Advisors
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Appendix A – Engagement Team Resumes
Engagement Team Resumes
The City of Pinole deserves experienced professionals who work as a team. The Pun Group LLP will provide qualified professionals to perform the audit. No subcontractors will be utilized to perform the requested services. Resumes for key engagement team members are presented as follows:
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EXPERIENCE
Kenneth H. Pun is the Managing Partner and an Assurance Partner at The Pun Group LLP, which he founded in 2012 after serving in senior-level positions for well-established national and regional firms. Under his leadership, The Pun Group has become one of the “Top Accounting Firms” in Orange County, according to the Orange County Business Journal. The Pun Group is also on the list of CalCPA's Top 150 firms.

Prior to founding The Pun Group, Ken served clients in a variety of industries, including small to very large state and local governmental agencies, insurance companies, not-for-profits, healthcare, technology, and manufacturing and distribution clients. His career in public accounting was spent primarily with Regional firms and National firms.

Leveraging more than 21 years of public accounting experience, Ken has earned a reputation of being a trusted advisor to governmental and Healthcare organizations throughout California and neighboring states.

Municipalities and public agencies engage him because of his premier level of client service, commitment, and innovative methods of increasing operational efficiencies and reducing costs.

Ken maintains his deep commitment to professional education through his work as an instructor for the California Education Foundation. He has authored training materials in governmental accounting and auditing, such as Financial Reporting for State and Local Governments, 2018 Government Auditing Standards, and Single Audit Fundamentals for California Education Foundation. He is also the technical reviewer of the CCH Knowledge-Based Audits™ of State and Local Governments with Single Audits. He advises clients on those topics at influential industry forums. Internally, Ken mentors audit teams by providing direction and technical guidance to ensure adherence to the firm’s quality controls.

EDUCATION
University of California, Riverside
B.S. Degree – Business Administration, Emphasis in Accounting

LEADERSHIP & AFFILIATIONS
 Member, American Institute of Certified Public Accountants (AICPA)  Member, California Society of Certified Public Accountants (CalCPA)  Past Chair, CalCPA Governmental Accounting and Auditing Committee  Member, CalCPA California Committee on Municipal Accounting  Member, CalCPA Governmental Accounting and Auditing Conference Planning Committee  Member Government Finance Officers Association (GFOA)  Member, California Society of Municipal Finance Officers (CSMFO)  Member, CSMFO Professional Standards Committee
 Speaker, CSMFO Conference (2014 and 2018)
 Instructor, CalCPA Education Foundation
 Technical Reviewer, CCH Knowledge-Based Audits™ of State and Local Governments with Single Audits

RELEVANT EXPERIENCE
 City of Stockton  City of San Bernardino
 City of Palm Springs  City of Desert Hot Springs
 City of Lakewood  City of National City
 City of Pomona  City of Redding
 City of Clovis  City of Shafter

CONTINUING PROFESSIONAL EDUCATION
Various courses are offered by the Firm online through Thompson Reuters, AICPA, and CalCPA Education Foundation, including:
 Governmental and Nonprofit Annual Update
 Government Auditing Standards
 GASB Basic Financial Statements for State and Local Governments  Single Audits: Uniform Guidance (formerly OMB Circular A-133)  Financial Accounting Standards Board Annual Updates
 Statement on Standards for Accounting and Review Services Updates Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

Kenneth H. Pun

CPA, CGMA
Engagement/
Lead Partner
EMAIL
[email protected]

WEBSITE
www.pungroup.cpa
Expertise:

CITIES

CO UNTI ES

T R ANSPORTATION

AGENCIES

ENTERPRISE

O PERA TIONS

HIG H ER

EDUCA TION

NOT-FOR-PROFIT
Li censed to Practice in:

California
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EXPERIENCE
Coley Delaney is a Partner within The Pun Group LLP Assurance division. In his fifteen (15) years of accounting and auditing experience, Coley has worked with governmental agencies, not-forprofit entities, and private for-profit entities. He specializes in conducting financial audits under GAO Yellow Book standards and compliance audits in accordance with Uniform Guidance (formerly known as OMB Circular A-133).

Mr. Delaney has performed audits and other attestation services for several governmental agencies throughout California, including cities, counties, redevelopment agencies, public financing authorities, housing authorities, transportation agencies, and special districts, and he has helped them publish their Comprehensive Annual Financial Reports in compliance with GASB Statement No. 34.

Mr. Delaney develops training materials and shares his expertise internally with other Firm professionals. Coley is a frequent speaker at in-house seminars on topics related to government auditing standards and Single Audits.

EDUCATION
University of California, Santa Barbara
B.A. Degree – Business Economics, Emphasis in Accounting

LEADERSHIP & AFFILIATIONS
 Member, American Institute of Certified Public Accountants (AICPA)  Member, California Society of Certified Public Accountants (CalCPA)

RELEVANT EXPERIENCE
 City of Stockton  City of San Bernardino
 City of Encinitas  City of Escondido
 City of Shafter  City of National City
 City of Fairfield  City of Hermosa Beach
 City of Industry  San Diego Metropolitan Transit System

CONTINUING PROFESSIONAL EDUCATION
Various courses are offered by the Firm online through Thompson Reuters, AICPA, and CalCPA Education Foundation, including:
 Governmental and Nonprofit Annual Update
 Government Auditing Standards
 GASB Basic Financial Statements for State and Local Governments  Single Audits: Uniform Guidance (formerly OMB Circular A-133)  Financial Accounting Standards Board Annual Updates
 Statement on Standards for Accounting and Review Services Updates Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

Expertise:

CITIES

COUNTIES

TRANSPORTATION

AGENCIES

SPECIAL

DISTRICTS
HIGHER

EDUCATION

NOT-FOR-PROFIT
Licensed to Practice in:

California
Coley Delaney
CPA
Technical/
Concurring Partner
EMAIL
[email protected]
WEBSITE www.pungroup.cpa
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EXPERIENCE
Andrew Roth is a Partner within The Pun Group LLP. He has more than twelve (12) years of governmental and not-for-profit experience in the areas of financial audit and reporting under governmental and financial accounting standards, evaluation of internal controls under the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Integrated Framework, the performance of Single Audits under the Uniform Guidance, subrecipient monitoring of Federal Grants, corporate financial reporting, data analytics, and exempt taxation.

His client portfolio consists of moderate to large municipalities (cities and counties), municipal transportation districts, water districts, municipal electric utilities, and not-for-profit organizations whose missions involve building communities. His governmental agency clients have federal grant expenditures that range from $100 million to $750 million annually.

In various engagements, Andrew has been responsible for leading the service delivery where he has actively contributed and managed the planning process, implementation of the audit work plan, supervision of multiple audit teams, and provided yearly team updates on the changes in compliance testing requirements for the Single Audits, and preparation of all deliverables including the Annual Comprehensive Financial Reports, the Single Audit, Compliance Reports, Data Collection Forms, and City Council/Board presentations. He has also been a guest speaker on topics involving Federal grants, such as updates to Yellow Book Standards, Compliance Auditing, and Updates to the Uniform Guidance Procurement Requirements.

EDUCATION
San Diego State University
B.A. Degree – Accounting

LEADERSHIP & AFFILIATIONS
 Member, American Institute of Certified Public Accountants (AICPA)  Member, California Society of Certified Public Accountants (CalCPA)

RELEVANT EXPERIENCE
 City of San Bernardino  City of National City
 City of Placerville  City of Shafter
 City of Beaumont
 City of Lodi
 Imperial County Local Transportation
Authority
 City of Clovis  San Diego Metropolitan Transit System

CONTINUING PROFESSIONAL EDUCATION
Various courses offered by the Firm online through Thompson Reuters, AICPA, and CalCPA Education Foundation, including:
 Governmental and Nonprofit Annual Update
 Government Auditing Standards
 GASB Basic Financial Statements for State and Local Governments  Single Audits: Uniform Guidance (formerly OMB Circular A-133)  Financial Accounting Standards Board Annual Updates
 Statement on Standards for Accounting and Review Services Updates Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

Andrew Roth
CPA
Compliance
Partner
EMAIL
[email protected]
WEBSITE www.pungroup.cpa
Expertise:

CITIES

COUNTIES

TRANSPORTATION

AGENCIES

ENTERPRISE

OPERATIONS
HIGHER

EDUCATION

NOT-FOR-PROFIT
Licensed to Practice in:

California
Arizona
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EXPERIENCE
Jack Georger is the Chief Quality Officer within The Pun Group LLP’s Assurance division. By leveraging more than forty (40) years of public accounting and auditing experience in the government, agribusiness, financial services, manufacturing, and nonprofit sectors, Mr. Georger brings in-depth knowledge and practical expertise to each engagement.

Jack coordinates, plans, and manages financial audit activities, consulting activities, federal and state compliance audit activities, performance audits, and numerous quality control and internal control reviews for a broad mix of governmental agencies and programs throughout the United States.

Mr. Georger leads our Peer Review department providing peer review services to other firms under the practice monitoring program of the AICPA.

Mr. Georger is a continuing professional education course instructor for the AICPA. Annually, he instructs over 300 hours in accounting and auditing subjects. Jack has authored training material in governmental accounting and auditing for the AICPA. He is the technical reviewer of the CCH Knowledge-Based Audits™ of State and Local Governments with Single Audits, GAAP Guide (FASB), and Governmental GAAP Guide (GASB).

Mr. Georger is licensed to practice as a certified public accountant in the states of California, New York, Virginia, Maryland, the District of Columbia, Missouri (inactive), Connecticut (inactive), and Wyoming (inactive). He is a Certified Internal Auditor (CIA).

EDUCATION
George Mason University Fairfax, Virginia
B.S. Degree – Accounting

LEADERSHIP & AFFILIATIONS
 Member and Instructor, American Institute of Certified Public Accountants (AICPA)  Member, Institute of Internal Auditors
 Member, California Society of Certified Public Accountants (CalCPA)  Member, New York Society of Certified Public Accountants (NYSSCPA)  Chairman, NYSSCPA Government Accounting and Auditing Committee  Member, NYSSCPA Auditing Standards Committee
 Member, NYSSCPA Sustainability Committee
 Member, NYSSCPA Not-for-Profit Committee
 Nevada Society of Certified Public Accountants (NSCPA)  Member, Government Finance Officers Association (GFOA) – Reviewer  Member, Institute of Internal Auditors

CONTINUING PROFESSIONAL EDUCATION
He has instructed over 300 hours of municipal accounting courses offered by the AICPA.

Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

John F. Georger, Jr .

CPA, CIA, CGMA
Quality Control
Reviewer
EMAIL
[email protected]
WEBSITE www.pungroup.cpa
Expertise:

CITIES

COUNTIES

TRANSPORTATION

AGENCIES

ENTERPRISE

OPERATIONS
HIGHER

EDUCATION

NOT-FOR-PROFIT
Licensed to Practice in:

California
Arizona
Nevada
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EXPERIENCE
Gary M. Caporicci has more than forty years of diversified business experience, including a specialization in audit and management consulting for government organizations. Gary’s clients include public and private universities and colleges, city and county governments, state agencies, joint power authorities, healthcare agencies, transportation agencies, and special districts. Known for his expertise in the areas of construction and government, Gary wrote the AICPA audit guides on these topics, and he has authored many audit and accounting courses for professional groups, as well as academic institutions. He frequently speaks and lectures at many professional organizations, governmental seminars, and conferences held by industry associations, other accounting firms, and universities. Also, he authors white papers for the California Committee on Municipal Accounting.

Before working with the Firm, Gary founded his accounting practice. He also spent eleven years with a “Big Eight” professional services firm, where he was an Audit Manager and gained broad experience in a wide range of industries such as government, construction, manufacturing, mutual funds, and insurance. Gary has held a consultant position with a “Big Four” practice and was Vice President of a national insurance and financial services company.

In 2015 Gary Caporicci was appointed to the State Retirement Advisory Committee by the State Controller.

EDUCATION
Armstrong University
B.S. Degree – Accounting and Finance

LEADERSHIP & AFFILIATIONS
 Member and Instructor, American Institute of Certified Public Accountants (AICPA)  Member, Author, and Instructor, California Society of Certified Public Accountants (CalCPA)  Past Chair, CalCPA Governmental Accounting and Auditing Committee  Chair and Speaker, CalCPA Governmental Accounting and Auditing State Conferences  Member, CalCPA Council
 Chair, California Committee on Municipal Accounting (CCMA)  Member, Government Finance Officers Association (GFOA)  Member, California Society of Municipal Finance Officers (CSMFO)  Member, Governmental Accounting Standards Board (GASB)  Member, Deposit and Investment Risks Disclosure Task Force (GASB No. 40)  National Reviewer and Speaker, Government Finance Officers Association  Adjunct Professor, National University
 Past Member, Texas Governmental Accounting and Auditing Committee  GFOA Certificate for Excellence in Financial Reporting – Reviewer

CONTINUING PROFESSIONAL EDUCATION
Author and instructor of various municipal accounting courses offered by the AICPA, CalCPA Education Foundation, and local universities, including:
 Governmental and Non-profit Annual Update
 Government Auditing Standards
 GASB Basic Financial Statements for State and Local Governments  Single Audits: Uniform Guidance (formerly OMB Circular A-133)  Financial Accounting Standards Board Annual Updates
 Statement on Standards for Accounting and Review Services Updates Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

Gary M. Caporicci

CPA, CGFM, CFF
GASB
Implementation
Specialist
EMAIL
[email protected]
WEBSITE www.pungroup.cpa
Expertise:

CITIES

COUNTIES

TRANSPORTATION

AGENCIES

ENTERPRISE

OPERATIONS
HIGHER

EDUCATION

NOT-FOR-PROFIT
Licensed to Practice in:

California
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EXPERIENCE
Sophia Kuo is a Director within The Pun Group, LLP’s Assurance division. In her seven years of accounting and auditing experience, Sophia has worked with governmental agencies, not-forprofit entities, and private for-profit entities. She possesses governmental expertise that ranges from GASB audit/reporting, Internal Controls/COSO Framework, Single Audit, Corporate Financial Reporting, Data Analysis, and Taxation.

Ms. Kuo has performed audits and other attestation services for several governmental agencies throughout California. Her portfolio includes cities, counties, redevelopment agencies, public financing authorities, housing authorities, transportation agencies, and special districts. Also, she has helped them publish their Annual Comprehensive Financial Reports in compliance with GASB Statement No. 34.

EDUCATION
Fu Jen Catholic University
B.A. Degree – International Trading and Finance, Emphasis in Finance Idaho State University
Master of Accounting (MAcc)
Master of Business Administration (M.B.A.)

LEADERSHIP & AFFILIATIONS
 Member, American Institute of Certified Public Accountants (AICPA)  Member, California Society of Certified Public Accountants (CalCPA)

RELEVANT EXPERIENCE
 City of Coachella  City of Culver City
 City of Desert Hot Springs  City of Gardena
 City of Laguna Niguel  City of Lakewood
 City of Monterey  City of Monterey Park
 City of Perris  City of Pomona

CONTINUING PROFESSIONAL EDUCATION
Various courses are offered by the Firm online through Thompson Reuters, AICPA, and CalCPA Education Foundation, including:
 Governmental and Non-profit Annual Update
 Government Auditing Standards
 GASB Basic Financial Statements for State and Local Governments  Single Audits: Uniform Guidance (formerly OMB Circular A-133)  Financial Accounting Standards Board Annual Updates
 Statement on Standards for Accounting and Review Services Updates Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

Sophia Kuo
CPA, M.B.A.

Engagement/
Project Director
EMAIL
[email protected]
WEBSITE www.pungroup.cpa
Expertise:

CITIES

COUNTIES

TRANSPORTATION

AGENCIES

ENTERPRISE

OPERATIONS
HIGHER

EDUCATION

NOT-FOR-PROFIT
Licensed to Practice in:

California
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Appendix B – Available Training
Strengthen Your Accounting Knowledge: TPG Client Training Webinars We pride ourselves in leading the governmental auditing profession nationwide and statewide. Members of our team have been assigned to the AICPA and State Government Accounting and Audit committees. Our membership with these two levels of government keeps us current, and such involvement helps our Firm with the constant changes in accounting and auditing standards, laws and regulations, and compliance provisions, which have created an unprecedented complexity in public accounting for state and local governments.

Every year, the Firm hosts a conference to update governmental clients on new technical accounting and financial issues. Since last year, by implementing “Webinars,” we’ve been expanding our horizons and offering our clients 15 hours of Continuing Professional Education (CPE). These sessions are free of charge and part of the service package provided to our clients.

CPE courses we offer:
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Appendix C – Certificate of Insurance
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ORANGE COUNTY SAN DIEGO BAY AREA LAS VEGAS PHOENIX
www.pungroup.cpa
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CITY COUNCIL
REPORT
9J
DATE: MAY 16, 2023
TO: MAYOR AND COUNCIL MEMBERS
FROM: STACY SHELL, HUMAN RESOURCES DIRECTOR
SUBJECT: PLAN FOR HIGH SCHOOL STUDENT INTERNSHIPS WITH CITY

COUNCIL MEMBERS

RECOMMENDATION
Staff recommends that the City Council receive information on the City’s plan to recruit high school students for volunteer internships with City Council Members for school year 2023-24.

BACKGROUND
At its December 20, 2022 meeting, the City Council approved a future agenda item to discuss the establishment of high school student internships with City Council Members.

The City Council may only supervise three City employees (the three Council appointees established by the Municipal Code - City Manager, City Attorney, and City Clerk). As such, interns for the City Council must volunteer rather than be paid. The City of Pinole believes that individuals can have a positive impact in their community and achieve personal enrichment and professional development through volunteerism.

The City has an established Volunteer Program and Policy that is designed to match interested individuals with City departments that have volunteer needs.

REVIEW & ANALYSIS
City staff recommends that the City use the existing City Volunteer Program and Policy to identify high school students interested in volunteering as interns for the City Council during school year 2023-24 and match individual candidates with Council Members.

City staff recently determined which individual City Council Members were interested in having a volunteer high school intern for school year 2023-24 and what tasks such an intern would perform. The Human Resources Department intends to conduct outreach to local high school administrators and students to inform them of the opportunity to volunteer for a Council Member in the upcoming school year. Students would be limited to working up to twenty (20) hours per week and would be unpaid interns, as our Volunteer Program does not allow for the payment of stipends to volunteers. Council Members will be responsible for the day-to-day management and guidance of the work of the intern 272 of 704
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2 and available to the intern for consultation and assistance. The duration of the internship will depend on the availability of the student and City Council Member.

All interested students will be required to complete a Volunteer Application Form and submit it to Human Resources. Prior to being assigned or appointed to the internship position, the individual City Council Member will interview the prospective intern to ascertain their suitability for the position, the qualifications of the student, their commitment to fulfill the requirements of the position, availability, and interest in the position. Once selected, the student will participate in a background check and must be cleared by Human Resources before they begin their internship, as required by the Volunteer Program and Policy. All high school interns under the age of eighteen (18) must have the written consent of a parent or guardian prior to volunteering.

FISCAL IMPACT
There is no fiscal impact to receiving this report or recruiting, selecting, and onboarding volunteer interns for school year 2023-24.

ATTACHMENT (S)
None
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CITY COUNCIL
REPORT
9K
DATE: MAY 16, 2023
TO: MAYOR AND COUNCIL MEMBERS
FROM: SANJAY MISHRA, PUBLIC WORKS DIRECTOR
SUBJECT: UPDATE ON THE ACTIVITY OF THE PROJECT LABOR AGREEMENT (PLA) AD HOC SUBCOMMITTEE

RECOMMENDATION
Staff recommends that the City Council receive an informational report on the activity of the Project Labor Agreement (PLA) Ad Hoc Subcommittee.

BACKGROUND
On September 20, 2022, City Council received a presentation on Project Labor Agreements (PLAs) from City staff. City Council directed that an ad hoc subcommittee be formed with four members (two members of the City Council, one member of the Planning Commission, and one member of the Community Services Commission) to look into the possibility of establishing a citywide PLA. Mayor Pro Tem Toms and Council Member Tave were appointed from the City Council. The Planning Commission appointed Commissioner Banuelos and the Community Services Commission appointed Commissioner Ruport.

At the City Council meeting of March 21, 2023, the Council requested a future Council agenda item, for the second meeting of May 2023, of a recommendation from the PLA Ad Hoc Subcommittee to the City Council regarding a citywide PLA.

The subcommittee met on May 8, 2023 and reviewed various PLAs adopted by neighboring cities (Richmond, El Cerrito, Martinez, and others). The subcommittee discussed those examples and directed City staff to prepare a draft PLA for the subcommittee’s review based on El Cerrito’s PLA. The subcommittee also directed staff to get the input of the appropriate local labor union representatives on the draft.

REVIEW & ANALYSIS
City staff will take the following next steps:

1. Prepare a preliminary draft PLA document for the City of Pinole; 274 of 704
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May 16, 2023 2

2. Secure the review and feedback of the appropriate local labor union representative on the preliminary draft PLA;

3. Secure the review and feedback of the City Attorney on the preliminary draft PLA;

4. Create a revised draft PLA for the City of Pinole;

5. Set the date for another subcommittee meeting, at which the revised draft PLA will be discussed;

6. Bring a final proposed PLA, incorporating the direction of the subcommittee, to the City Council for consideration by the end of August 2023.

FISCAL IMPACT
There is no fiscal impact in receiving this report.

ATTACHMENT(S)
None
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CITY COUNCIL 9L
DATE: MAY 16, 2023
TO: MAYOR AND COUNCIL MEMBERS
FROM: SANJAY MISHRA, PUBLIC WORKS DIRECTOR / CITY ENGINEER SUBJECT: ADOPT A RESOLUTION INITIATING PROCEEDINGS FOR THE

ANNUAL LEVY OF ASSESSMENTS AND ORDERING THE
PREPARATION OF THE ANNUAL ENGINEER’S REPORT FOR THE

PINOLE VALLEY ROAD LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT (LLAD) FOR FISCAL YEAR 2023/2024

RECOMMENDATION
Staff recommends that the City Council adopt a resolution initiating proceeding for the annual levy of assessments and ordering the preparation of the annual engineer’s report for the Pinole Valley Road Landscape and Lighting Assessment District (LLAD) for Fiscal Year 2023/2024

BACKGROUND
On July 8, 2008, the City Council adopted Resolution 2008-91 forming the Pinole Valley Road Landscape and Lighting Assessment District (the “District”), ordering maintenance work therein, confirming the diagram and assessment, and providing for the levy of annual assessments therein. The City has installed improvements on Pinole Valley Road between Henry Avenue and Ramona Street. The purpose of the District is to provide a stable funding source for the ongoing maintenance of the following:
• Traffic signals
• Streetlights
• Median landscaping
• Irrigation for the landscaping
• Electricity to the traffic signals and streetlights
• Graffiti removal

REVIEW & ANALYSIS
The City Council must take several actions each year to levy and collect the assessments for the District. It is proposed that the City Council take action on the 276 of 704
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May 16, 2023 2
first item from the following list at this meeting. This action will be accomplished by adopting the attached Resolution. The City Council will take action on the other items on the following list at subsequent meetings.

1. Order the preparation and filing of an engineer’s annual assessment report.

2. Determine if there are any changes in the existing improvements or addition of new improvements.

3. Approve the engineer’s annual assessment report.

4. Declare intention to levy and collect assessments.

5. Declare intention to conduct a Public Hearing concerning the levy of assessments.

6. Announce any increase in the maximum assessment.

7. Conduct a Public Hearing.

8. Approve assessment amounts for the upcoming fiscal year.

9. Order the assessment amounts to be submitted to the Contra Costa County Assessor for placement on the secured property tax roll.

CALIFORNIA ENVIRONMENTAL QUALITY ACT
The proposed actions of the City Council are not a project as defined by the California Environmental Quality Act (CEQA) Guidelines and have no impact on the environment.

FISCAL IMPACT
The proceeding will set forth the proposed assessment to provide a stable funding source for the ongoing maintenance of the improvements of the District.

ATTACHMENTS
A: Resolution
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RESOLUTION NO. 2023-XX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINOLE INITIATING

PROCEEDINGS FOR THE ANNUAL LEVY OF ASSESSMENTS AND ORDERING THE PREPARATION OF THE ANNUAL ENGINEER’S REPORT FOR THE PINOLE

VALLEY ROAD LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT FOR FISCAL YEAR 2023/2024
WHEREAS, the City Council of the City of Pinole has previously formed a special maintenance district pursuant to the terms of the “Landscaping and Lighting Act of 1972” (the “1972 Act”), being Division 15, Part 2 of the Streets and Highways Code of the State of California (commencing with Section 22500). Said special maintenance district is known and identified as the Pinole Valley Road Landscape and Lighting Assessment District (hereafter referred to as the “District”). The District is comprised of two Zones (Zone A and Zone B) which are located on Pinole Valley Road between Henry Avenue and Ramona Street.

NOW, THEREFORE, the Pinole City Council does resolve as follows:

SECTION 1. ANNUAL ENGINEER’S REPORT: The City Council wishes to initiate proceedings for the preparation of the Annual Engineer’s Report and hereby orders the report to be prepared by the City Engineer or her/his designee and filed with the City Clerk. The report shall concern the annual levy and collection of assessments for the District in accordance with the requirements of the 1972 Act. Said levy and collection shall be for the fiscal year commencing July 1, 2023, and ending June 30, 2024, in accordance with Chapter 3, Section 22622 of the 1972 Act.

SECTION 2. IMPROVEMENTS: The improvements within the District may include, but are not limited to: turf, shrubs, plants and trees, landscaping, street lighting, traffic signals, irrigation and drainage systems, graffiti removal, litter abatement, sidewalk improvements, landscape lighting, masonry walls, and associated appurtenances within the public right-of-ways or specific easements. Services provided include all necessary service, operations, administration and maintenance required to keep the improvements in a healthy, vigorous and satisfactory condition and in proper working order. The specific improvements within the District shall be detailed in the Report.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Pinole held on this 16th day of May 2023, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ATTACHMENT A
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I hereby certify that the foregoing resolution was introduced, passed, and adopted on the 16th day of May 2023.

____________________________
Heather Bell, CMC
City Clerk
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CITY COUNCIL
REPORT
10A
DATE: MAY 16, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
FROM: LIEUTENANT JEREMY CRONE
SUBJECT: CONDUCT FIRST READING OF ORDINANCE

ADOPTING A MILITARY EQUIPMENT POLICY AND APPROVING
RENEWAL OF CHAPTER 2.60 “MILITARY EQUIPMENT POLICY”
OF THE PINOLE MUNICIPAL CODE; AND REVIEW OF 2022-2023
ANNUAL REPORT IN COMPLIANCE WITH AB 481

RECOMMENDATION
Staff recommends that the City Council conduct a public hearing, review and approve the 2022-2023 Pinole Police Department Annual Military Equipment Report, and waive full reading and introduce by title only an ordinance approving and re-adopting a Military Equipment Use Policy as Stated in Chapter 2.60 “Military Equipment Policy” of the Pinole City Municipal Code in compliance with AB 481.

BACKGROUND
On September 30, 2021, Governor Newsom signed into law Assembly Bill (AB) 481, to address the use of military equipment by law enforcement agencies in California. AB 481’s stated goals are to increase transparency, accountability and oversight related to the acquisition and use of military equipment by law enforcement agencies, as well as, to provide legally enforceable safeguards to protect the public’s welfare, safety, civil rights, and civil liberties before military equipment is funded, acquired, or used by local law enforcement agencies.

Effective January 1, 2022, AB 481, codified as Government Code sections 7070 et seq., requires that the City of Pinole Police Department (“Department”) adopt a written military equipment use policy approved by the City Council by way of an ordinance, prior to taking certain actions relating to the funding, acquisition, or use of military equipment as defined by the State legislature. Specifically, the Department must adopt a military equipment use policy approved by the City Council before the Department: (1) continues to use any military equipment acquired before January 1, 2022; (2) purchases, raises funds for, or acquires military equipment after January 1, 2022; or (3) collaborates with another law enforcement agency in the deployment or use of military equipment within the Department’s jurisdiction, or allows use of said equipment by any person not previously approved by Council. 280 of 704
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Under AB 481, the City Council may only approve the policy if it makes specific findings regarding the equipment including safeguards, cost effectiveness, reasonableness of use, and fiscal impact. Specifically, City Council must make all of the following findings:

1. The military equipment is necessary because there is no reasonable alternative that can achieve the same objective of officer and civilian safety.

2. The policy will safeguard the public’s welfare, safety, civil rights, and civil liberties.

3. If purchasing the equipment, the equipment is reasonably cost effective compared to available alternatives that can achieve the same objective of officer and civilian safety.

4. Prior military equipment use complied with the military equipment use policy that was in effect at the time, or if prior uses did not comply with the accompanying military equipment use policy, corrective action has been taken to remedy nonconforming uses and ensure future compliance.

On May 3, 2022, the City Council approved the Department’s Policy (identified as Department Policy 707) finding it meets the requirements under AB 481 and introduced and adopted an ordinance adding Chapter 2.60 “Military Equipment Policy” to the Pinole Municipal Code (Ord. 2022-02).

AB 481 (Government Code §7072) requires that the Department submit to the City Council an annual military equipment report for each type of military equipment approved within one year of approval, and annually thereafter for as long as the military equipment is available for use.

Additionally, the City Council must review the ordinance that it has adopted, approving of the funding, acquisition, or use of military equipment, at least annually, and vote on whether to renew the ordinance at a regular meeting. During the review process, the City Council must determine, based on the military equipment report, whether each type of military equipment in the report has complied with the standards for approval set forth in Government Code sections 7071(d)(1) and 7071(e)(2). If it determines a type of equipment identified in the report has not complied with the standards for approval, the City Council must either disapprove of the renewal of the ordinance or require modifications to the military equipment use policy in a manner that will resolve the lack of compliance.

Attachment A is the proposed ordinance. Attachment B is the 2022-2023 Annual Report, including the inventory list of military equipment the Department has and intends to use in the future that falls within the definition of “military equipment” under AB 481. Attachment C is the Department’s military equipment use policy.

DISCUSSION
AB 481 requires a law enforcement agency that receives approval for a military equipment use policy to submit to the City Council an annual military equipment report for each type of military equipment approved within one year of approval, and annually thereafter for as long as the military equipment is available for use. The law enforcement agency must also make each annual military equipment report publicly available on its internet website for as long as the military equipment is available for use. Government Code section 7072 (a) states that the annual report must include the following information:
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City Council Report
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1. A summary of any complaints or concerns received concerning the military equipment.

2. The results of any internal audits or information about violations of the military equipment use policy. This includes any actions taken in response.

3. The total annual cost for each type of military equipment, including acquisition, personnel, training, transportation, maintenance, storage, upgrade, and other ongoing costs, and from what source funds will be provided for the military equipment in the calendar year following submission of the annual military equipment report.

4. The quantity possessed for each type of military equipment.

5. If the law enforcement agency intends to acquire additional military equipment in the next year, the quantity sought for each type of military equipment.

6. A summary of how the military equipment was used and the purpose of its use.

In compliance with the Government Code, the Department’s annual use report was released to the community, via the Department’s transparency portal on May 1, 2023 and provided to City Council. Within 30 days of submitting and publicly releasing its annual military equipment report, the Department is required hold at least one well-publicized and conveniently located public meeting, at which the general public may discuss and ask questions regarding the annual military equipment report and the law enforcement agency’s funding, acquisition, or use of military equipment. That meeting is being held concurrently with the presentation of this ordinance. The annual use report contains all the required elements of Government Code section 7072 (a) set forth above.

In addition, the Department is required to re-submit the previously approved policy for reapproval consideration, as an agenda item during open session. The previously approved policy is attached to this report (Exhibit C). The Department does not anticipate any significant change in the previously approved policy or previously authorized military equipment. At this time, the Department does not intend to acquire additional types of military equipment, however, future attempts to obtain new equipment will comply with procedures set forth in the Government Code and the approved military equipment policy; this includes a public hearing and City Council approval prior to acquisition. At this time, forecasted purchases for the Department in 2023 only include additional ammunition which need to be replenished after being used in either the field or training environments. All items needing to be replenished are included in the policy and attached inventory which were previously approved by the City Council.

Through acceptance of the annual report and renewal of the ordinance, the City Council will authorize the continued use of preexisting equipment considered “military equipment” under AB 481. This includes a Mine Resistant Ambush Protected Vehicle (MRAP) for use as an Emergency Rescue Vehicle (ERV) to safely evacuate residents in the event of a natural disaster or critical incidents, to move personnel and/or resources in support of natural disasters (i.e. flood, fire, earthquake), large scale logistics, active shooter incidents, and incidents where there is reason to expect potential armed resistance requiring protection. The Policy also includes a single unmanned, remotely piloted, powered ground vehicle used to enhance peace officer and community safety when encountering potentially dangerous situations by providing first responders with the ability to capture video and still images, and to transport communication equipment or other resources prior to, or in lieu of, sending in personnel into hazardous incidents or environments.
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Other items deemed to be “military equipment” under AB 481 include foundational equipment such as rifles and ammunition. These rifles allow peace officers to address lethal threats from a greater distance and with greater precision. The Department also seeks authorization to use four preexisting pepper ball launchers and projectiles, to limit the escalation of conflict where employment of lethal force is prohibited or undesirable. The projectiles provide officers with a less-lethal option in incidents of combative or self-destructive individuals, riot/crowd control and civil unrest incidents, circumstances where a tactical advantage can be obtained, potentially vicious animals, and training exercises or approved demonstrations. The equipment allows for more time and opportunity to attempt to deescalate situations and provide for safer tactics to resolve life threatening events in the safest way possible.

The Policy safeguards the public’s welfare, safety, civil rights and civil liberties by ensuring that there are safeguards, including transparency, oversight, and accountability measures in place. For instance, the Policy authorizes the Chief of Police to designate a member of the Department to act as the military equipment coordinator. The responsibilities of the military equipment coordinator include, but are not limited, acting as a liaison to City Council for all matters related to the requirements of AB 481, identifying “military equipment” as defined under the statute, conducting annual inventory and review, collaborating with outside agencies, and scheduling and coordinating an annual community engagement hearing to address the Department's funding, acquisition, and use of military equipment.

During this period (May 2022 – April 2023), the Department has used military equipment under this policy during community events (ERV, command post, and iRobot) and officer training (ERV and rifles). No equipment has been used in a law enforcement incident.

During this period, the Colt AR-15/M4 Carbine rifles underwent maintenance and internal upgrades to maintain the safety and functionality of the rifles. The Emergency Rescue Vehicle (ERV) underwent routine maintenance and deferred repairs to ensure the proper and safe operation of the vehicle. The PepperBall system required minimal maintenance during this period.

The Department has a significant interest in continuing to have access to equipment that will provide peace officers as many options as possible to safeguard lives, ensure safety, and protect civil liberties of the citizens of the City of Pinole. The use of the military equipment identified on the inventory list is vital to the Department’s mission and will continue to be strictly regulated through internal processes and oversight.

In compliance with the Government Code, the Military Equipment Policy has remained on the Department’s transparency portal continuously since prior to Council adoption in 2022.

FISCAL IMPACT
There is no direct fiscal impact from the acceptance of the annual report or the approval of continuing the ordinance approving the military equipment use policy. The Policy explicitly references the fiscal impact related to costs to maintain or acquire equipment and are included in the existing department’s budget allocation.
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City Council Report
May 16, 2023

ATTACHMENTS
A. Ordinance of the City Council of the City of Pinole Approving and Re-Adopting a Military Equipment Use Policy as Stated In Chapter 2.60 “Military Equipment Policy” of the Pinole Municipal Code In Compliance With Assembly Bill 481 B. 2022-2023 Pinole Police Department Annual Military Equipment Report May 2022 – April 2023
C. Pinole Police Department Military Equipment Funding, Acquisition and Use Policy 707
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ORDINANCE NO. 2023-XX

AN ORDINANCE OF THE CITY OF PINOLE APPROVING AND RE-ADOPTING A MILITARY EQUIPMENT USE POLICY AS STATED IN CHAPTER 2.60 “MILITARY EQUIPMENT POLICY” OF THE PINOLE MUNICIPAL CODE IN COMPLIANCE WITH ASSEMBLY BILL 481 (GOVERNMENT CODE SECTION 7070, et. seq.) WHEREAS, on September 30, 2021, Governor Gavin Newsom signed into law Assembly Bill 481 relating to the use of military equipment by California law enforcement agencies; and WHEREAS, Assembly Bill 481 seeks to provide transparency, oversight, and an opportunity for meaningful public input on decisions regarding whether and how military equipment is funded, acquired, or used by law enforcement agencies; and
WHEREAS, Assembly Bill 481, codified at California Government Code section 7070, et. seq., requires law enforcement agencies obtain approval of the applicable governing body, by an ordinance adopting a “military equipment” use policy, at a regular meeting held pursuant to open meeting laws, prior to taking certain actions relating to the funding, acquisition, or use of military equipment. The term “military equipment” is defined in California Government Code section 7070(c); and
WHEREAS, the policy must be a document covering the inventory, description, purpose, use, acquisition, maintenance, fiscal impacts, procedures, training, oversight, and complaint process, applicable to the police department’s use of such equipment; and WHEREAS, Assembly Bill 481 allows the governing body of a city to approve the military equipment use policy for continued or future funding, acquisition, or use of military equipment within its jurisdiction only if it makes specified determinations specified in Government Code section 7071(d); and
WHEREAS, on May 3, 2022, the City Council adopted Ordinance 2022-02 approving and adopting a military equipment use policy identified as Pinole Police Department Policy 707, having received the information required under Assembly Bill 481 regarding the Pinole Police Department’s use of military equipment as defined in said law and upon a finding of the specified determinations required under Government Code Section 7071(d); and WHEREAS, Government Code section 7072 provides that a law enforcement agency that receives approval for a military equipment use policy pursuant to Section 7071 shall submit to the governing body an annual military equipment report for each type of military equipment approved by the governing body within one year of approval, and annually thereafter for as long as the military equipment is available for use; and
WHEREAS, the law enforcement agency shall also make each annual military equipment report publicly available on its internet website for as long as the military equipment is available for use; and
WHEREAS, the annual military report shall include the following information for the immediately preceding calendar year for each type of military equipment:

ATTACHMENT A
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a. A summary of how the military equipment was used and the purpose of its use; b. A summary of any complaints or concerns received concerning the military equipment;
c. The results of any internal audits, any information about violations of the military equipment use policy, and any actions taken in response; d. The total annual cost for each type of military equipment, including acquisition, personnel, training, transportation, maintenance, storage, upgrade, and other ongoing costs, and from what source funds will be provided for the military equipment in the calendar year following submission of the annual military equipment report;
e. The quantity possessed for each type of military equipment; f. If the law enforcement agency intends to acquire additional military equipment in the next year, the quantity sought for each type of military equipment; and WHEREAS, Government Code section 7071(d) provides the governing body shall determine, based on the annual military equipment report submitted pursuant to Section 7072, whether each type of military equipment identified in that report has complied with the following standards for approval:
a. The military equipment is necessary because there is no reasonable alternative that can achieve the same objective of officer and civilian safety; b. The proposed military equipment use policy will safeguard the public’s welfare, safety, civil rights, and civil liberties;
c. If purchasing the equipment, the equipment is reasonably cost effective compared to available alternatives that can achieve the same objective of officer and civilian safety;
d. Prior military equipment use complied with the military equipment use policy that was in effect at the time, or if prior uses did not comply with the accompanying military equipment use policy, corrective action has been taken to remedy nonconforming uses and ensure future compliance; and
WHEREAS, if the governing body determines that a type of military equipment identified in that annual military equipment report has not complied with the standards for approval set forth above, the governing body shall either disapprove a renewal of the authorization for that type of military equipment or require modifications to the military equipment use policy in a manner that will resolve the lack of compliance; and
WHEREAS, the governing body shall review any ordinance that it has adopted approving the funding, acquisition, or use of military equipment at least annually and vote on whether to renew the ordinance at a regular meeting held pursuant to open meeting laws; and 286 of 704
WHEREAS, the Pinole Police Department’s annual military equipment report was posted on the department’s internet website on May 1, 2023 and within thirty (30) days conducted a wellpublicized public meeting concerning the renewal of the military equipment at issue in compliance with Government Code Section 7072 (b); and
WHEREAS, the Pinole Police Department seeks renewal of Policy 707; and WHEREAS, the City Council of the City of Pinole, having received the information required under Assembly Bill 481 regarding the Pinole Police Department’s renewed use of military equipment as defined in said law, and makes the specified determinations required under Government Code Section 7070, et. seq., deems it to be in the best interest of the City to approve and renew the Pinole Police Department’s Military Equipment Funding, Acquisition and Use Policy as set forth in the policy identified as Pinole Police Department Policy 707.

NOW THEREFORE, BE IT RESOLVED, in accordance with Government Code Section 7070 et. seq., and pursuant to the findings stated herein, that the City Council of the City of Pinole hereby finds as follows:

Section 1. Recitals.

The above recitals are true and correct and made a part of this Ordinance.

Section 2. Determinations.

Based on the findings above, in addition to information provided to the City Council at the public meeting, the City Council determines as follows:

1. The military equipment identified in the annual military equipment report has complied with the standards for approval as set forth in Government Code section 7071 subdivision (d).

2. The Pinole Police Department’s Military Equipment Use Policy is necessary because there are no reasonable alternatives that can achieve the same objectives of officer and civilian safety.

3. The Pinole Police Department’s Military Equipment Use Policy will safeguard the public’s welfare, safety, civil rights, and civil liberties.

4. The military equipment identified in the Pinole Police Department’s Military Equipment Use Policy is reasonably cost effective compared to available alternatives that can achieve the same objectives of officer and civilian safety.

5. Prior military equipment use by the Pinole Police Department complied with the Military Equipment Use Policy although it was not yet in effect at the time, or if prior uses did not comply with the accompanying military equipment use policy, corrective action has been taken to remedy nonconforming uses and ensure future compliance. 287 of 704

6. The Pinole Police Department’s Military Equipment Use Policy, Policy 707, setting forth the City’s military equipment use policy is approved and renewed.

Section 3. Severability.

If any section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction, such decision will not affect the validity of the remaining portions of this ordinance. The City Council hereby declares that it would have passed this ordinance and each of every section, subsection, sentence, clause, or phrase not declared invalid or unconstitutional without regard to whether any portion of the ordinance would be subsequently declared invalid or unconstitutional.

Section 4. Effective Date and Duration.

This ordinance shall take effect thirty (30) days after its final adoption.

Section 5. Publication.

The City Clerk is directed to cause this ordinance to be published in a manner required by law.

PASSED AND ADOPTED at a regular meeting of the Pinole City Council held on June 6, 2023, the City Council passed this urgency ordinance by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

IN WITNESS of this action, I sign this document and affix the corporate seal of the City of Pinole on June 6, 2023.

_________________________________
Devin T. Murphy
Mayor
ATTEST:
_________________________________
Heather Bell, CMC
City Clerk
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PINOLE POLICE

DEPARTMENT

ANNUAL MILITARY

EQUIPMENT REPORT
MAY 2022 – APRIL 2023

ATTACHMENT B
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May 4, 2023 Annual Military Equipment Report for 2022/2023 1 Table of Contents
Introduction.................................................................................................................... 3 Definitions...................................................................................................................... 4 Summary of Military Equipment................................................................................... 5 Military Equipment Inventory ..................................................................................... 5 2022 Equipment Training Use & Purchase.................................................................. 8 Community Concerns and Complaints........................................................................ 8 Internal Military Equipment Inventory & Audit............................................................ 9 Projected Military Equipment Acquisition (2023/2024)............................................. 10 290 of 704
May 4, 2023 Annual Military Equipment Report for 2022/2023 2 INTRODUCTION
On September 30, 2021, the Governor of the State of California approved Assembly Bill 481 (codified as Chapter 12.8 of the California Government Code) requiring law enforcement agencies such as the Pinole Police Department to have a military use policy approved by the City Council prior to requesting, seeking funding, acquiring or using military equipment. Assembly Bill 481 allows the governing body to approve the policy within its jurisdiction only if it determines that the military equipment meets specified standards.

On May 3, 2022, the City of Pinole Council approved Ordinance 2022-02 approving Pinole Police Department Policy #707: Military Equipment Funding, Acquisition, and Use. As required by Assembly Bill 481 and the Ordinance, annually the Pinole Police Department must prepare a report on the use of each type of military equipment approved in the Policy over the last year. Subsequently, the City Council must then review the Ordinance, Policy and Annual Report, and determine whether the Department’s use of military equipment in the past year complied with the Policy, and whether to continue the Ordinance and Policy, take action (by ordinance) to modify the Policy or repeal the Ordinance.

As set forth in the Policy, the Pinole Police Department retains and employs limited military equipment to safeguard its community. Pinole Police Department officers and certified instructional staff, receive training throughout the year on the use of military equipment approved under the Policy.

This Annual Report outlines the Pinole Police Department’s military equipment inventory and usage, community complaints over use of military equipment, and internal audits from May 1, 2022, through April 30, 2023. The Department will submit its Military Equipment Annual Report to City Council annually in compliance with AB 481. 291 of 704
May 4, 2023 Annual Military Equipment Report for 2022/2023 3 DEFINITIONS
Definitions of Military Equipment established by California Government Code §7070:
(Pinole Police Department utilizes a limited number of the resources listed below) Military equipment includes but is not limited to the following types of equipment:
• Unmanned, remotely piloted, powered aerial or ground vehicles • Mine-resistant ambush-protected (MRAP) vehicles or armored personnel carriers • High mobility multipurpose wheeled vehicles (HMMWV), two-and-one-half-ton trucks, five-ton trucks, or wheeled vehicles that have a breaching or entry apparatus attached
• Tracked armored vehicles that provide ballistic protection to their occupants • Command and control vehicles that are either built or modified to facilitate the operational control and direction of public safety units • Weaponized aircraft, vessels, or vehicles or any kind • Battering rams, slugs, and breaching apparatuses that are explosive in nature.

This does not include a handheld, one-person ram
• Firearms and ammunition of .50 caliber or greater, excluding standard-issue shotguns and standard-issue shotgun ammunition
• Specialized firearms and ammunition of less than .50 caliber, including firearms and accessories identified as assault weapons in Penal Code §30510 and Penal Code §30515, with the exception of standard-issue firearms • Any firearm or firearm accessory that is designed to launch explosive projectiles • Noise-flash diversionary devices and explosive breaching tools • Munitions containing tear gas or OC, excluding standard, service-issued handheld pepper spray
• Taser Shockwave, microwave weapons, water cannons, and long-range acoustic devices (LRADs)
• Kinetic energy weapons and munitions (e.g. 40MM launcher, bean bag shotgun, foam tipped projectiles)
• Any other equipment as determined by a governing body or a state agency to require additional oversight.
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May 4, 2023 Annual Military Equipment Report for 2022/2023 4 Pinole Police Department Military Equipment Inventory

1. Equipment Type: Mine Resistant Ambush Protected Vehicle (MRAP) – CA Govt Code §7070(c)(2)
Quantity Owned or Sought: 1 Lifespan: Unknown
Purpose/Authorized User: Emergency Rescue Vehicle (ERV) to safely evacuate residents in the event of a natural disaster or critical incidents. To move personnel and/or resources in support of natural disasters (i.e. flood, fire, earthquake), large scale logistics, active shooter incidents, and incidents where there is reason to expect potential armed resistance requiring protection. Use may be authorized by Watch Commander or Tactical/Operations Commander, based on the circumstances of the given incident.

Fiscal Impact: Acquired under the Law Enforcement Support Program Office (LESO): $0 for equipment. $9,200 for delivery, paint and upfitting. Annual maintenance cost is approximately $1,000.00
Legal and Procedural Rules Governing: It is the policy of the department to utilize armored vehicles only for law enforcement purposes and pursuant to State and Federal law.

Training Required: Department provided training.

Other Notes: The MRAP is an armored vehicle manufactured by BAE Systems/Caiman weighing over 34,000 pounds and can carry a payload of over 4,000 pounds. The vehicle has six (6) wheels fitted with tires and is all-wheel drive, powered by a diesel engine. The vehicle measures approximately 22 feet long, 8 feet wide, and 10 feet tall.

2. Equipment Type: Unmanned, remotely piloted, powered ground vehicles - CA Gov’t Code §7070(c)(1)
Quantity Owned/Sought: 1 Lifespan: Approximately 15 years Equipment Capabilities: Vehicle is capable of being remotely navigated to provide scene information and intelligence in the form of video and still images transmitted to first responders.

Manufacturer Product Description: iRobot PackBot 510 Multi Mission Robot (MMR) Purpose/Authorized Uses: To enhance officer and community safety when encountering potentially dangerous situations by providing first responders with the ability to capture video and still images, to transport communication equipment or other resources prior to, in lieu of sending in personnel into hazardous incidents or environments.

Fiscal Impacts: Acquired under the Law Enforcement Support Program Office (LESO): $0 for equipment. Annual maintenance cost is approximately $500.

Legal/Procedural Rules Governing Use: The use of unmanned, remotely piloted, powered ground vehicles potentially involves privacy considerations. Absent a warrant or exigent circumstances, operators and observers shall adhere to all applicable privacy laws and shall 293 of 704
May 4, 2023 Annual Military Equipment Report for 2022/2023 5 not intentionally record or transmit images of any location where a person would have a reasonable expectation of privacy.

Training Required: Department provided training.

Other Notes: None

3. Equipment Type: Command and control vehicles that are either built or modified to facilitate the operational control and direction of public safety units – CA Govt Code §7070(c)(5)
Quantity Owned or Sought: 1 Lifespan: 20 years
Purpose/Authorized User: Trailer is purpose‐built to facilitate the operational control and direction of public safety units conducting DUI enforcement checkpoints, traffic safety operations, and responding to or at an incident. The Command and Control (C&C) trailer serves as a centralized location for command decision making, enhanced communication and other situational awareness capabilities. Use may be authorized by Watch Commander or Tactical/Operations Commander, based on the circumstances of the given incident.

Fiscal Impact: Acquired by grant issued by the State of California Office of Traffic Safety under a Traffic Safety Grant. $40,415 for equipment. Annual maintenance cost is approximately $1000.

Legal and Procedural Rules Governing: It is the policy of the department to utilize C&C trailer only for law enforcement purposes and pursuant to State and Federal law.

Training Required: Department provided training.

Other Notes: The command-and-control trailer is standard tow-behind trailer with dual axels manufactured by Universal Trailer with a GVW of 3,100 pounds. The trailer measures approximately 16 feet long, 8.5 feet wide, and 9 feet tall. The trailer is equipped with a folddown rear door, lighting, and a generator.

4. Equipment Type: Semiautomatic Rifles and Ammunition - CA Gov’t Code §7070(c)(10) Quantity Owned or Sought: 28 Lifespan: 15 years
Purpose/Authorized User: Colt AR-15/M4 Carbine semiautomatic shoulder fired rifle with long spirally grooved barrel that fires .223 Rem/5.56 mm projectile bullet. The rifles are equipped with 10.5” barrel, Surefire muzzle brake, and Surefire SOCOM556-RC2 suppressors. Ammunition is Speer Gold Dot caliber .223 62 grain for duty/range and Winchester .556 62 grain for target/range.

A standard officer issue to be used as a precision weapon to address a threat with more precision and/or greater distances than a handgun, if present and feasible.

Fiscal Impact:
• Colt AR-15/M4 Rifle: $32,400, quantity: 28
• Surefire muzzle brake: $2,779, quantity: 28
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May 4, 2023 Annual Military Equipment Report for 2022/2023 6 • Surefire SOCOM556-RC2 Suppressors: $22,408, quantity: 28 • .223 62 gr ammunition: $1,700, quantity: 3,920 (1,780 Speer duty ammo, 2,140 Winchester target/range)
• Annual maintenance and ammo cost is approximately $4,000 Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force and Firearms.

Training Required: Department firearms training and qualifications as required by law and policy by POST certified instructors. CA POST certified 24-hour patrol rifle course.

Other Notes: These rifles are standard issue service weapons for our officers and therefore exempted from this Military Equipment Use Policy per CA Gov’t Code §7070 (c)(10). They have been included in this document in an abundance of caution and in the interest of transparency.

5. Equipment Type: Pepper Ball Launcher and Projectiles - CA Gov’t Code §7070(c)(12) Quantity Owned or Sought: 4 Lifespan: 20 years
Purpose/Authorized User: PepperBall VKS Carbine is a Variable Kinetic System (VKS) launcher utilizing compressed-air to fire non-lethal PepperBall projectiles. The VKS features a dual feed system that offers the ability to quickly switch between hopper fed and magazine fed projectiles. Projectiles: 2% PAVA ball containing pepper powder designed for direct impact and area saturation, Glass Breaker ball composed of hardened plastic designed to break glass barriers, and Inert/H2O balls for training.

To limit the escalation of conflict where employment of lethal force is prohibited or undesirable. Provides officers with a less-lethal option in incidents of combative or selfdestructive individuals, riot/crowd control and civil unrest incidents, circumstances where a tactical advantage can be obtained, potentially vicious animals, and training exercises or approved demonstrations.

Fiscal Impact:
• PeppberBall VKS Launcher: $5,360, quantity: 4
• 2% PAVA Ball: $2,900, quantity: 1,100
• Glass Breaker Ball: $480, quantity: 200
• Inert/H2O Training Ball: $950, quantity: 1,000
• Annual maintenance cost is approximately $250
Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force.

Training Required: Department provided training conducted by POST certified instructors.

Other Notes: None

6. Equipment Type: Less-Lethal Shotgun and Bean Bag Projectile - CA Gov’t Code §7070(c)(14)
Quantity Owned or Sought: 4 Lifespan: 25 years
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May 4, 2023 Annual Military Equipment Report for 2022/2023 7 Purpose/Authorized User: Remington 870 Less-Lethal 12-gauge Shotgun with orange and black marked stocks is used to deploy the less lethal 12-guage CTS Super-Sock Beanbag round. The Combined Tactical Systems (CTS) Super-Sock Beanbag round is a less-lethal

2.4-inch 12-gauge shotgun round firing a ballistic fiber bag filled with 40 grams of lead shot.

To limit the escalation of conflict where employment of lethal force is prohibited or undesirable. Provides officers with a less-lethal option in incidents of combative or selfdestructive individuals, riot/crowd control and civil unrest incidents, circumstances where a tactical advantage can be obtained, potentially vicious animals, and training exercises or approved demonstrations.

Fiscal Impact:
• Remington 870 Less-Lethal 12-guage Shotgun: $2,200, quantity: 4 • CTS Model 2581 Super-Sock Beanbag Round: $1,090, quantity: 200 • Glass Breaker Ball: $480, quantity: 200
• Annual maintenance $0
Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force.

Training Required: Department provided training conducted by POST certified instructors.

Other Notes: None
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May 4, 2023 Annual Military Equipment Report for 2022/2023 8 Equipment Purchase and Training Use
2022/2023 Purchases and Maintenance
Military Equipment Quantity Cost Date of Purchase
Bolt Carrier Group
upgrade for AR-15/M4 30 $4,531 06/01/2022
T-Handle upgrade for AR15/M4 30 $1,800 06/03/2022
Emergency Response
Vehicle (ERV) deferred
maintenance
1 $6,334.23 05/19/2023
Refill Air Tank for
PepperBall System 1 $20 4/14/2023
2022/2023 Training/ Military Equipment Utilized
Training Military
Equipment
Dates
Officer Training - Range
Colt AR-15/M4
Carbine w/
.223/556
ammunition
10/6-7/2022
11/8 & 10/2022
03/15 & 17/2023
Officer Training – Active
Shooter Response -
FLETC
Emergency
Rescue Vehicle
(ERV)
07/14/2022
Community Concerns and Complaints
In April of 2022, the Pinole Police Department published its Military Equipment Funding, Use and Acquisition policy on its website. Community concerns and complaints can be received via the Department’s website, in-person at the police department or in the field during police contacts, telephone, emails and social media. 2022/2023 Community Concerns, Complaints & PD Internal Investigations Related to Military Equipment Use
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May 4, 2023 Annual Military Equipment Report for 2022/2023 9 Community Concerns Community Complaints PD Internal Investigations 0 0 0
Internal Inventory & Audit (PPD Military Equipment)
Per Pinole Police Department policy 707.3 (c), the Department’s military equipment coordinator, is required to complete an internal inventory of all military equipment within the possession of the Department at least once annually.

An inventory was completed on April 12, 2023, which identified all of the Department’s military equipment in preparation to fulfill the obligations set by Assembly Bill 481.

The Department did not add any new military equipment to its inventory since that time.

All current military equipment inventory was found to be in good shape and working order. 2022/2023 Event or Incident Military Equipment Utilized Case# /
Incident#
Date Equipment
Used
Classification Reason
2206260034 06/26/2022
Emergency
Rescue
Vehicle (ERV)
Event Pinole Car Show
2207040120 07/04/2022
Command
Post Event Fourth of July Fireworks
N/A 08/27/2022 Command
Post,
Emergency
Rescue
Vehicle
(ERV)
Event Pinole Police Department
Family Day
2210010074 10/01/2022 Command
Post Event Bike the Bridges
2210040155 10/04/2022
Command
Post,
Emergency
Rescue
Vehicle (ERV),
iRobot
Event National Night Out
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May 4, 2023 Annual Military Equipment Report for 2022/2023 10 2212150137 12/15/2022 Command
Post Event Shop with a Cop & Annual
Toy Drive
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May 4, 2023 Annual Military Equipment Report for 2022/2023 11 Projected Military Equipment Acquisition
(2023/20224)
For 2023/2024 (May - April), the Pinole Police Department projects the purchase of ammunition to replenish inventory due to training. The estimated purchase price of this equipment is approximately $4,000.00. The operating costs of this equipment, which includes acquisition, personnel time, training facilities, transportation/storage of equipment, equipment upgrades and other ongoing costs is budgeted within the Department’s approved operating budget for FY2022-2023 and FY2023-2024.

Military Equipment Projected Purchase
Amount
Projected Purchase Price
.223 62 gr ammunition 7,000 rounds $4,000
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Policy
707
Pinole Police Department
Pinole PD CA Policy Manual
Copyright Lexipol, LLC 2023/04/13, All Rights Reserved.

Published with permission by Pinole Police Department
Military Equipment Funding, Acquisition and
Use Policy - 1
Military Equipment Funding, Acquisition and Use
Policy
707.1 PURPOSE AND SCOPE
The purpose of this policy is to provide guidelines for the approval, acquisition, and reporting requirements of military equipment (Government Code § 7070; Government Code § 7071; Government Code § 7072). This policy applies to all members of the Department 707.1.1 DEFINITIONS
Definitions related to this policy include (Government Code § 7070):

Governing body – The elected or appointed body that oversees the Department.

Military equipment – Includes but is not limited to the following:
• Unmanned, remotely piloted, powered aerial or ground vehicles. • Mine-resistant ambush-protected (MRAP) vehicles or armored personnel carriers. • High mobility multipurpose wheeled vehicles (HMMWV), two-and-one-half-ton trucks, five-ton trucks, or wheeled vehicles that have a breaching or entry apparatus attached. • Tracked armored vehicles that provide ballistic protection to their occupants. • Command and control vehicles that are either built or modified to facilitate the operational control and direction of public safety units. • Weaponized aircraft, vessels, or vehicles of any kind. • Battering rams, slugs, and breaching apparatuses that are explosive in nature. This does not include a handheld, one-person ram.
• Firearms and ammunition of_.50 caliber or greater, excluding standard-issue shotguns and standard-issue shotgun ammunition.
• Specialized firearms and ammunition of less than_.50 caliber, including firearms and accessories identified as assault weapons in Penal Code § 30510 and Penal Code § 30515, with the exception of standard-issue firearms.
• Any firearm or firearm accessory that is designed to launch explosive projectiles. • Noise-flash diversionary devices and explosive breaching tools. • Munitions containing tear gas or OC, excluding standard, service-issued handheld pepper spray.
• TASER® Shockwave, microwave weapons, water cannons, and long-range acoustic devices (LRADs).
• Kinetic energy weapons and munitions.
• Any other equipment as determined by a governing body or a state agency to require additional oversight.

ATTACHMENT C
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Pinole Police Department
Pinole PD CA Policy Manual
Military Equipment Funding, Acquisition and Use Policy
Copyright Lexipol, LLC 2023/04/13, All Rights Reserved.

Published with permission by Pinole Police Department
Military Equipment Funding, Acquisition and
Use Policy - 2
707.2 POLICY
It is the policy of the Pinole Police Department that members of this department comply with the provisions of Government Code § 7070 and 7071 with respect to the use and acquisition of military equipment.
707.3 MILITARY EQUIPMENT COORDINATOR
The Chief of Police should designate a member of this department to act as the military equipment coordinator. The responsibilities of the military equipment coordinator include but are not limited to:
(a) Acting as liaison to the governing body for matters related to the requirements of this policy.
(b) Identifying department equipment that qualifies as military equipment in the current possession of the Department, or the equipment the Department intends to acquire that requires approval by the governing body.
(c) Conducting an inventory of all military equipment at least annually. (d) Collaborating with any allied agency that may use military equipment within the jurisdiction of Pinole Police Department (Government Code § 7071). (e) Preparing for, scheduling, and coordinating the annual community engagement meeting to include:

1. Publicizing the details of the meeting.

2. Preparing for public questions regarding the department's funding, acquisition, and use of equipment.
(f) Preparing the annual military equipment report for submission to the Chief of Police and ensuring that the report is made available on the department website (Government Code § 7072).
707.4 MILITARY EQUIPMENT INVENTORY
The following constitutes a list of qualifying equipment for the Department: See attachment: Military Equipment Pinole Police Department Final 4_2022.pdf
707.5 APPROVAL
The Chief of Police or the authorized designee shall obtain approval from the governing body by way of an ordinance adopting the military equipment policy. As part of the approval process, the Chief of Police or the authorized designee shall ensure the proposed military equipment policy is submitted to the governing body and is available on the website at least 30 days prior to any public hearing concerning the military equipment at issue (Government Code § 7071). The military equipment policy must be approved by the governing body prior to engaging in any of the following (Government Code § 7071):
(a) Requesting military equipment made available pursuant to 10 USC § 2576a. 302 of 704
Pinole Police Department
Pinole PD CA Policy Manual
Military Equipment Funding, Acquisition and Use Policy
Copyright Lexipol, LLC 2023/04/13, All Rights Reserved.

Published with permission by Pinole Police Department
Military Equipment Funding, Acquisition and
Use Policy - 3
(b) Seeking funds for military equipment, including but not limited to applying for a grant, soliciting or accepting private, local, state, or federal funds, in-kind donations, or other donations or transfers.
(c) Acquiring military equipment either permanently or temporarily, including by borrowing or leasing.
(d) Collaborating with another law enforcement agency in the deployment or other use of military equipment within the jurisdiction of this department. (e) Using any new or existing military equipment for a purpose, in a manner, or by a person not previously approved by the governing body.
(f) Soliciting or responding to a proposal for, or entering into an agreement with, any other person or entity to seek funds for, apply to receive, acquire, use, or collaborate in the use of military equipment.
(g) Acquiring military equipment through any means not provided above. 707.6 COORDINATION WITH OTHER JURISDICTIONS
On occasion, the department may be required to assist or be assisted by other law enforcement agencies in a formal Mutual Aid Request or support with day to day operational collaboration (i.e. pursuits, investigative unit assistance, joint law enforcement operations, etc.). The specific guidance and requirements for Mutual Aid is governed by PPD Policy 331 - Outside Agency Assistance.

In certain mutual aid or operational collaboration circumstances, it may be necessary for sworn department members to utilize military equipment in order to fulfill an assigned mission (i.e. active shooter, civil unrest, barricaded suspects in a vehicle, etc.). When sworn department members utilize military equipment in instances of mutual aid or law enforcement collaboration, the following shall apply:
a. Department members are required to adhere to the Department's Military Equipment Procedure and all policies and procedures outlined within the Pinole Police Department's Policy and Procedures Manual, regardless of operational jurisdiction. b. Should the Pinole Police Department request mutual aid from another law enforcement agency within Contra Costa County and military equipment is required during the course of the response, the following shall apply:

1. The Pinole Police Department shall remain in charge of the overall incident command.

2. The Incident Commander or designee shall brief the supervisor from the assisting agency and inform them of the mission, enforcement posture, and any pertinent information related to the incident.

3. The assisting agency will be expected to adhere to their respective policies and procedures, particularly those governing the use of military equipment.

4. If the Incident Commander or their designee is informed of or witnesses the utilization of military equipment by an assisting agency inconsistent with the guidelines set forth in this 303 of 704
Pinole Police Department
Pinole PD CA Policy Manual
Military Equipment Funding, Acquisition and Use Policy
Copyright Lexipol, LLC 2023/04/13, All Rights Reserved.

Published with permission by Pinole Police Department
Military Equipment Funding, Acquisition and
Use Policy - 4
procedure, the Incident Commander may elect to cancel the request for mutual aid or reassign the assisting agency to a different support mission. 707.7 ANNUAL REPORT
Upon approval of a military equipment policy, the Chief of Police or the authorized designee should submit a military equipment report to the governing body for each type of military equipment approved within one year of approval, and annually thereafter for as long as the military equipment is available for use (Government Code § 7072).

The Chief of Police or the authorized designee should also make each annual military equipment report publicly available on the department website for as long as the military equipment is available for use. The report shall include all information required by Government Code § 7072 for the preceding calendar year for each type of military equipment in department inventory. 707.8 COMMUNITY ENGAGEMENT
Within 30 days of submitting and publicly releasing the annual report, the Department shall hold at least one well-publicized and conveniently located community engagement meeting, at which the Department should discuss the report and respond to public questions regarding the funding, acquisition, or use of military equipment.
707.9 COMMUNITY CONCERNS AND COMPLAINTS
The Pinole Police Department has established a Community Concerns and Complaints process with forms available at the department and online. The community will have the ability to provide verbal concerns/complaints over the telephone or in-person at the Pinole Police Department (PPD policy 1010).
707.10 CITY COUNCIL APPROVAL
Pursuant to California Government Code section 7071, the City Council of Pinole approved this Policy pursuant to Ordinance # PMC 2.60_ on _May 3, 2022. Further substantive amendments to the Policy need to be reviewed and approved by the City Council. 304 of 704
Pinole PD CA Policy Manual
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Published with permission by Pinole Police Department
Attachments - 5
Attachments
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Attachment
Pinole PD CA Policy Manual
Copyright Lexipol, LLC 2023/04/13, All Rights Reserved.

Published with permission by Pinole Police Department
Military Equipment Pinole Police Department
Final 4_2022.pdf - 6
Military Equipment Pinole Police
Department Final 4_2022.pdf
Military Equipment Pinole Police Department Final 4_2022.pdf 306 of 704
AB 481 Qualifying Equipment Inventory: Pinole Police Department Pinole Police Department
Finalized: April 13, 2022

1. Equipment Type: Mine Resistant Ambush Protected Vehicle (MRAP) – CA Govt Code §7070(c)(2)
Quantity Owned or Sought: 1 Lifespan: Unknown
Purpose/Authorized User: Emergency Rescue Vehicle (ERV) to safely evacuate residents in the event of a natural disaster or critical incidents. To move personnel and/or resources in support of natural disasters (i.e. flood, fire, earthquake), large scale logistics, active shooter incidents, and incidents where there is reason to expect potential armed resistance requiring protection. Use may be authorized by Watch Commander or Tactical/Operations Commander, based on the circumstances of the given incident.

Fiscal Impact: Acquired under the Law Enforcement Support Program Office (LESO): $0 for equipment. $9,200 for delivery, paint and upfitting. Annual maintenance cost is approximately $1,000.00
Legal and Procedural Rules Governing: It is the policy of the department to utilize armored vehicles only for law enforcement purposes and pursuant to State and Federal law.

Training Required: Department provided training.

Other Notes: The MRAP is an armored vehicle manufactured by BAE Systems/Caiman weighing over 34,000 pounds and can carry a payload of over 4,000 pounds. The vehicle has six (6) wheels fitted with tires and is all-wheel drive, powered by a diesel engine. The vehicle measures approximately 22 feet long, 8 feet wide, and 10 feet tall.

2. Equipment Type: Unmanned, remotely piloted, powered ground vehicles - CA Gov’t Code §7070(c)(1)
Quantity Owned/Sought: 1 Lifespan: Approximately 15 years Equipment Capabilities: Vehicle is capable of being remotely navigated to provide scene information and intelligence in the form of video and still images transmitted to first responders.

Manufacturer Product Description: iRobot PackBot 510 Multi Mission Robot (MMR) Purpose/Authorized Uses: To enhance officer and community safety when encountering potentially dangerous situations by providing first responders with the ability to capture video and still images, to transport communication equipment or other resources prior to, in lieu of sending in personnel into hazardous incidents or environments.

Fiscal Impacts: Acquired under the Law Enforcement Support Program Office (LESO): $0 for equipment. Annual maintenance cost is approximately $500.

Legal/Procedural Rules Governing Use: The use of unmanned, remotely piloted, powered ground vehicles potentially involves privacy considerations. Absent a warrant or exigent circumstances, operators and observers shall adhere to all applicable privacy laws and shall not intentionally record or transmit images of any location where a person would have a reasonable expectation of privacy.

Training Required: Department provided training.
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AB 481 Qualifying Equipment Inventory: Pinole Police Department Pinole Police Department
Finalized: April 13, 2022
Other Notes: None

3. Equipment Type: Command and control vehicles that are either built or modified to facilitate the operational control and direction of public safety units – CA Govt Code §7070(c)(5) Quantity Owned or Sought: 1 Lifespan: 20 years
Purpose/Authorized User: Trailer is purpose‐built to facilitate the operational control and direction of public safety units conducting DUI enforcement checkpoints, traffic safety operations, and responding to or at an incident. The Command and Control (C&C) trailer serves as a centralized location for command decision making, enhanced communication and other situational awareness capabilities. Use may be authorized by Watch Commander or Tactical/Operations Commander, based on the circumstances of the given incident.

Fiscal Impact: Acquired by grant issued by the State of California Office of Traffic Safety under a Traffic Safety Grant. $40,415 for equipment. Annual maintenance cost is approximately $1000.

Legal and Procedural Rules Governing: It is the policy of the department to utilize C&C trailer only for law enforcement purposes and pursuant to State and Federal law.

Training Required: Department provided training.

Other Notes: The command-and-control trailer is standard tow-behind trailer with dual axels manufactured by Universal Trailer with a GVW of 3,100 pounds. The trailer measures approximately 16 feet long, 8.5 feet wide, and 9 feet tall. The trailer is equipped with a fold-down rear door, lighting, and a generator.

4. Equipment Type: Semiautomatic Rifles and Ammunition - CA Gov’t Code §7070(c)(10) Quantity Owned or Sought: 28 Lifespan: 15 years
Purpose/Authorized User: Colt AR-15/M4 Carbine semiautomatic shoulder fired rifle with long spirally grooved barrel that fires .223 Rem/5.56 mm projectile bullet. The rifles are equipped with

10.5” barrel, Surefire muzzle brake, and Surefire SOCOM556-RC2 suppressors. Ammunition is Speer Gold Dot caliber .223 62 grain.

A standard officer issue to be used as a precision weapon to address a threat with more precision and/or greater distances than a handgun, if present and feasible.

Fiscal Impact:
• Colt AR-15/M4 Rifle: $32,400, quantity: 28
• Surefire muzzle brake: $2,779, quantity: 28
• Surefire SOCOM556-RC2 Suppressors: $22,408, quantity: 28 • Speer Gold Dot caliber .223 62 gr ammunition: $4,300, quantity: 9,780 • Annual maintenance cost is approximately $1,500
Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force and Firearms.
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AB 481 Qualifying Equipment Inventory: Pinole Police Department Pinole Police Department
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Training Required: Department firearms training and qualifications as required by law and policy by POST certified instructors. CA POST certified 24-hour patrol rifle course.

Other Notes: These rifles are standard issue service weapons for our officers and therefore exempted from this Military Equipment Use Policy per CA Gov’t Code §7070 (c)(10). They have been included in this document in an abundance of caution and in the interest of transparency.

5. Equipment Type: Pepper Ball Launcher and Projectiles - CA Gov’t Code §7070(c)(12) Quantity Owned or Sought: 4 Lifespan: 20 years
Purpose/Authorized User: PepperBall VKS Carbine is a Variable Kinetic System (VKS) launcher utilizing compressed-air to fire non-lethal PepperBall projectiles. The VKS features a dual feed system that offers the ability to quickly switch between hopper fed and magazine fed projectiles. Projectiles: 2% PAVA ball containing pepper powder designed for direct impact and area saturation, Glass Breaker ball composed of hardened plastic designed to break glass barriers, and Inert/H2O balls for training.

To limit the escalation of conflict where employment of lethal force is prohibited or undesirable.

Provides officers with a less-lethal option in incidents of combative or self-destructive individuals, riot/crowd control and civil unrest incidents, circumstances where a tactical advantage can be obtained, potentially vicious animals, and training exercises or approved demonstrations.

Fiscal Impact:
• PeppberBall VKS Launcher: $5,360, quantity: 4
• 2% PAVA Ball: $2,900, quantity: 1,100
• Glass Breaker Ball: $480, quantity: 200
• Inert/H2O Training Ball: $950, quantity: 1,000
• Annual maintenance cost is approximately $250
Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force.

Training Required: Department provided training conducted by POST certified instructors.

Other Notes: None

6. Equipment Type: Less-Lethal Shotgun and Bean Bag Projectile - CA Gov’t Code §7070(c)(14)
Quantity Owned or Sought: 4 Lifespan: 25 years
Purpose/Authorized User: Remington 870 Less-Lethal 12-gauge Shotgun with orange and black marked stocks is used to deploy the less lethal 12-guage CTS Super-Sock Beanbag round. The Combined Tactical Systems (CTS) Super-Sock Beanbag round is a less-lethal 2.4- inch 12-gauge shotgun round firing a ballistic fiber bag filled with 40 grams of lead shot.

To limit the escalation of conflict where employment of lethal force is prohibited or undesirable.

Provides officers with a less-lethal option in incidents of combative or self-destructive individuals, riot/crowd control and civil unrest incidents, circumstances where a tactical advantage can be obtained, potentially vicious animals, and training exercises or approved 309 of 704
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Finalized: April 13, 2022
demonstrations.

Fiscal Impact:
• Remington 870 Less-Lethal 12-guage Shotgun: $2,200, quantity: 4 • CTS Model 2581 Super-Sock Beanbag Round: $1,090, quantity: 200 • Glass Breaker Ball: $480, quantity: 200
• Annual maintenance $0
Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force.

Training Required: Department provided training conducted by POST certified instructors.

Other Notes: None
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CITY COUNCIL
REPORT
DATE: MAY 16, 2023
TO: MAYOR AND COUNCIL MEMBERS
FROM: MARKISHA GUILLORY, FINANCE DIRECTOR
SUBJECT: RESOLUTION ADOPTING UPDATED USER AND REGULATORY

FEES AND THE MASTER FEE SCHEDULE

RECOMMENDATION
Staff recommends the City Council hold a Public Hearing and adopt the Resolution updating the City’s user and regulatory fees and the updated Master Fee Schedule to be effective August 1, 2023.

BACKGROUND
Cities impose a user or regulatory fee for services related to an individual person or entity’s request or action. In accordance with industry best practice and California statute, user and regulatory fees should be set according to the estimated reasonable cost of service and should bear a fair and reasonable relationship to the payer’s burdens on, or benefits received from, the activities and/or services provided by the City.

The City’s Revenue Policy – User Fees and Charges, a component of the Financial and Investment Policies, states that the City is empowered to recapture, through fees, up to the full cost of providing specific services. Regular and consistent review of all fees is necessary to ensure that the costs associated with delivery of individual services have been appropriately identified, and that the City is fully recovering those costs.

The City conducted a comprehensive user and regulatory fee study in spring 2022.

The results of the study led to a number of changes to existing fees as well as established several new fees. The fees in the current master fee schedule were adopted by the City Council on June 21, 2022 with an effective date of September 1, 2022.

Each fiscal year, user and regulatory fees are reviewed and set at the direction of the City Council. Through a public hearing, any new fees or fee increases are considered for adoption. If the new fees proposed in the updated master fee schedule (Attachment A) are adopted by the City Council, staff recommends an August 1, 2023 effective 10B
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City Council Report
May 16, 2023 2
date for fee changes. (New development-related fees, such as building, planning, and engineering, cannot be effective any sooner than 60 days after approval by the City Council.)

REVIEW AND ANALYSIS
In order to keep pace with general cost inflation for services provided to the community, staff is recommending that most fees, as noted below, be increased by the increase in the Consumer Price Index (CPI) over the past year. In accordance with the City’s Revenue Policy – User Fees and Charges, the City is authorized to recapture up to the full cost of providing specific services. The CPI for the San Francisco-Oakland-Hayward region increased by 5% over the past twelve months, from February 2022 through February 2023.

The following sections have been updated in the attached Master Fee Schedule (Attachment A):
• Building Fees – Most fees are increased by 5% based on CPI, except for fees limited to amounts outlined in the California Government Code. • Planning Fees – Most fees are increased by 5% based on CPI, except for deposits.
• Engineering and Encroachment Permit Fees – Most fees are increased by 5% based on CPI.
• Fire Prevention - Fees align to fees collected by the Contra Costa County Fire Protection District.
• Police Fees – Fees remain unchanged. Staff will review them based on the results of the recently completed user fee study, and may recommend to Council at a later time that some fees be increased.
• Police Fines and Penalties – Fees remain unchanged as they are regulated by Pinole Municipal Code.
• Parks, Fields, and Facilities Rental Rates – Most fees are increased by 5% based on CPI.
• Development Impact Fees – Fees remain unchanged. Staff has engaged a consultant, Michael Baker International, to assist the City with conducting a nexus study on the development impact fees. Therefore, staff is not recommending any changes to the development impact fees at this time. • Wastewater Utility Fees - Fees are subject to different approval thresholds and are determined by a different process. The current rates were established in 2018, based on the rate study conducted at that time. The rates have been adjusted for inflation annually in 2018 through 2023. The next rate study is anticipated to be conducted in fall 2023.
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City Council Report
May 16, 2023 3

FISCAL IMPACT
Any additional revenue expected from the Proposed Master Fee Schedule is intended to offset the cost of providing existing services associated with those fee-related regulatory functions and other programs.

ATTACHMENTS:

A –Resolution Adopting Updated User and Regulatory Fees and Master Fee Schedule B- Master Fee Schedule effective August 1, 2023
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RESOLUTION NO. 2023-XX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINOLE, COUNTY OF

CONTRA COSTA, STATE OF CALIFORNIA, UPDATING USER AND

REGULATORY FEES AND THE MASTER FEE SCHEDULE
WHEREAS, user and regulatory fees are established by the City Council; and
WHEREAS, the City completed a study in June 2022 to identify the cost of providing various user and regulatory fee-related services; and WHEREAS, the study examined fee-related services provided by the City, the costs reasonably borne by the City in providing those services, the beneficiaries of those services, and the revenues produced by those paying fees and charges for special services; and
WHEREAS, the City Council finds that providing these services is of special benefit to applicants both separate and apart from the general benefit to the public; and therefore, in the interests of fairness to the general public, the City desires to better recover the costs of providing these services from applicants who have sought or require the City's services by revising its schedule of fees; and WHEREAS, the City Council desires that annually the City Manager may update the fees based on the annual percentage change in the all-urban Consumer Price Index (CPI) for San Francisco-Oakland-Hayward, CA. If the CPI does not change or goes down in a given year, no change shall be made to the fee schedule that year; and
WHEREAS, in adopting this Resolution, the City Council is taking action only on those fees for the services, programs or products set forth in Exhibit “A” which have been modified from prior resolutions of the City Council. The remaining fees that have not been modified from prior resolutions shall remain in full force and effect.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Pinole does hereby resolve as follows:

SECTION 1: That the foregoing recitals and findings are true and correct and are incorporated herein by reference.

SECTION 2: That the City Council hereby adopts the fees, charges, and rates as set forth in attached Exhibit "A" and incorporated by this reference.

SECTION 3: That any new or adjusted fees adopted by this Resolution shall go into effect August 1, 2023.

ATTACHMENT A
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PASSED AND ADOPTED at a regular meeting of the Pinole City Council held on the 16th day of May 2023 by the following vote:

AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
I hereby certify that the foregoing resolution was regularly introduced, passed, and adopted on the 16th day of May, 2023.
_________________________________
Heather Bell, CMC
City Clerk
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Master Schedule of User and Regulatory Fees
Proposed: May 16, 2023

ATTACHMENT B
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Fees Page
ADMINISTRATIVE FEES 1
BUSINESS LICENSE APPLICATION REVIEW FEES 3
RENTAL & BALCONY INSPECTION PROGRAM FEES 5
BUILDING FEES 6
DEVELOPMENT IMPACT FEES 12
PLANNING FEES 13
CODE ENFORCEMENT FEES 17
ENGINEERING AND ENCROACHMENT PERMIT FEES 18
FIRE PREVENTION FEES 21
POLICE FEES 40
SPECIAL EVENT AND FILM PERMIT APPLICATION REVIEW FEES 44 RECREATION AND FACILITY RENTAL FEES 45
WASTEWATER (SEWER) UTILITY FEES 51
City of Pinole
Table of Contents
Master Schedule of User and Regulatory Fees
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City of Pinole

MASTER FEE SCHEDULE - CITY CLERK ADMINISTRATIVE FEES
Fee Charge Basis Note
1 Hardcopy Records Request $0.10 per single sided page
2 Oversize documents $3 per page
3 Document Imaging $3 per sheet
4 Filing Fee - Notice of Intent to Circulate Initiative Petition $200 5 Garbage Service Exemption (Resolution No. 2005-39) $48 6 Administrative Fee for Waste Collection Lien (PMC

8.08.110(G)/Resolution No. 2008-165
$55
7 Appeal Fee for Business License Revocations, Massage Establishment /Operator Permits & Code Enforcement Actions (Resolution 2009- 122/11-19-2009)
$575 each
8 Requests Requiring Special Programming or Formatting Actual hourly rate plus cost of digital devices
[a]
Activity Description
[a] This fee applies to the creation of a new document or information not normally prepared, owned, used or retained by the City as part of the conduct of the Public's business. Fee also includes cost of any digital devices used to provide requested information. 1 318 of 704
City of Pinole

MASTER FEE SCHEDULE - FINANCE ADMINISTRATIVE FEES
Fee Charge Basis Note
1 Credit Card Transaction Processing Fee pass-through of vendor charge
% of amount paid by
credit card
[a]
2 Not Sufficient Funds Charge $25 each
3 Hourly Rates and Fees for Services Not Listed in this Fee Schedule a) Finance Personnel $131 per hour [b]
Activity Description
[a] Fee will only apply when credit card is used for payment of fees for development/fire-related fees, permits, plan review, etc. Fee is intended to serve as a pass-through based on vendor agreement.
[b] For services requested of City staff which have no fee listed in this Master Fee Schedule, the City Manager or the City Manager's designee shall determine the appropriate fee based on the following hourly rates for staff time involved in the service or activity. 2 319 of 704
City of Pinole

MASTER FEE SCHEDULE - BUSINESS LICENSES
Fee Charge Basis Note
1 Fixed Place of Business in Pinole (Includes Home Businesses & Pinole Contractors)
Per Year (includes one employee) $152
Additional Employees (2 to 19) $23 per employee
Additional Employees (over 20) $18 per employee
2 Rental Properties
Basic Fee for one Property (1 unit) $152
Each additional Unit (2-4 units) $18
Additional Units (5 or more) $10
3 Hotels and Motels
Basic Fee $152
Each Rental Unit $10
4 Bowling Alley
Basic Fee (includes 2 lanes) $152
Additional Lanes $52 each
5 Outside Licensed Contractors/Subcontractors
Annual fee for current calendar year $238
Semi-annual (6 consecutive months within the same calendar year) $131 Quarterly (3 consecutive months within the same calendar year) $78 6 Outside Personal/Professional Service $152 per year
7 Delivery Vehicles $152 per year
8 Public Amusements
Rides and Shows $128 per day
Carnival $1,299 per day
Circus
a) Base Fee $1,299 per day
b) Per Day, Per Show $259
9 Dance Hall $777 per year
10 Motion Picture Theatre $311 per year
11 Playhouse $311 per year
Activity Description
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City of Pinole

MASTER FEE SCHEDULE - BUSINESS LICENSES
Activity Description Fee Charge Basis Note
12 Pool Hall
Base Fee $152 per year
Per Table Over Two $76 per year
13 Advertising Vehicles
Per Vehicle $11 per day
Minimum Tax $83
14 Billboard $152 per year
15 Auctioneer
Daily Fee $128
Annual Fee $1,065
16 Pawnbroker $777 per year
17 Astrology, etc. $517 per month
18 Peddlers, solicitors $152 per year
19 Photographers
Daily Fee $25
Door-to-door solicitation for taking photographs, for enlargements, frames, etc. - per quarter
$76 per quarter
20 Fire Sale $259 per day
21 Distribution of Advertising Matter
Per Year (includes one employee) $152
Additional Employees (2 to 19) $23 per employee
Additional Employees (over 20) $18 per employee
Less than 40 weeks a year $18 per employee, per day
22 Transfer of Ownership Fee $6
23 Exemption Certificate $29
24 Penalty-Per Municipal Code 5.04.180 Sec. A (50% of license fee) 50% [a] 25 State Mandated Fee (AB 1379) (applies to All Licenses) $4 [a] Renewal must be postmarked, or hand delivered to City Hall by close of business on January 31 of calendar year for which business license applies to avoid penalty.
4 321 of 704
City of Pinole

MASTER FEE SCHEDULE - RENTAL & BALCONY INSPECTION PROGRAM FEES Fee Note
1 Rental Inspection Program Fee
a) Base Fee (Covers Initial Inspection and First Reinspection) i) Single Family Unit, Duplex Unit, or Triplex Unit $378 ii) Multi-Family Unit Including Hotel/Motel Unit $236
b) Reinspection Fee (only applicable if required)
i) 2nd Reinspection 20% of initial fee
ii) 3rd Reinspection 30% of initial fee
iii) 4th Reinspection 40% of initial fee
2 Balcony Inpection Program Fee $189
Activity Description
5 322 of 704
City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Fee Note
1 HVAC Change-Out - Residential $189
2 Water Heater Change-Out - Residential $142
3 Residential Re-Roof
a) Up to 2,000 SF (Roof Area) $284
b) Each Add'l 1,000 SF or fraction thereof $95
4 Service Panel Upgrade - Residential $189
5 Battery Backup Storage - Residential $189 [a]
6 Electric Vehicle Charger - Residential $189 [a]
7 Generator - Residential $189 [a]
8 Residential Solar Photovoltaic System - Solar Permit
a) 15kW or less $315 [b]
b) Above 15kW $450 base fee, plus $15 per kW for each
kW above 15kW
[b]
9 Commercial Solar Photovoltaic System - Solar Permit
a) 50kW or less $1,000 [b]
b) 50kW – 250kW $1,000 base fee, plus $7 per kW for each kW above 50kW up to 250kW
[b]
c) Above 250kW $2,400 base fee, plus $5 per kW for each kW above 250 kW
[b]
10 Solar Thermal - Residential $315 [a];[b]
11 Ground-Mount Solar - Residential $360 [a];[b]
12 Swimming Pool / Spa Equipment Change-out Only $189
13 Swimming Pool Replaster - Residential $189 [a]
14 Residential Voluntary Seismic Retrofit – Push Piers Only (10 and fewer) $284 15 Retaining Wall
a) Wall Under 4' in height $378
b) Wall Over 4' in height
i) Up to 100 LF $756
ii) Each Additional 100 LF $47
16 CMU Wall
a) Wall Under 6' in height $378
b) Wall Over 6' in height
i) Up to 100 LF $756
ii) Each Additional 100 LF $47
17 Exterior Doors / Windows / Sliding Glass Doors - Retrofit / Repair a) Up to 5 $189
b) Over 5 See Permit Fee Table
18 Fences Requiring a Building Permit $189
[a] Clarified to indicate fee is for residential properties following adoption of fee schedule. Fee amount remains unchanged. [b] Total fees shall not exceed amounts outlined in California Government Code 66015(a)(1).

A. Fees for Commonly Requested and Minor Miscellaneous Building Permit Types. Fees shown in this section (Section A.) include all applicable inspection, and plan review fees. Additional permit processing fees apply. Additional fees may apply for services provided by other City Departments (e.g. Planning Review), Technology Enhancement Fees, and Fees Collected on Behalf of Other Agencies.

Fee Description
6 323 of 704
City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Total Valuation Permit Fee
$1 to $2,000 $189.00
$2,001 to $25,000 $283.50 for the first $2,000 plus $20.54 for each add'l $1,000 or fraction thereof, to and including $1,000
$25,001 to $50,000 $756.00 for the first $25,000 plus $26.46 for each add'l $1,000 or fraction thereof, to and including $1,000
$50,001 to $100,000 $1,417.50 for the first $50,000 plus $17.01 for each add'l $1,000 or fraction thereof, to and including $100,000
$100,001 to $500,000 $2,268.00 for the first $100,000 plus $12.29 for each add'l $1,000 or fraction thereof, to and including $500,000
$500,001 to $1,000,000 $7,182.00 for the first $500,000 plus $6.80 for each add'l $1,000 or fraction thereof, to and including $1,000,000
$1,000,001 and up $10,584.00 for the first $1,000,000 plus $4.76 for each additional $1,000 or fraction thereof over $1,000,000
For permits for new construction, additions, tenant improvements or residential remodels requiring plumbing, electric, or mechanical review, the following percentages shall be added to the base permit fee Mechanical inspection fee = Base permit fee x .10
Determination of Valuation for Fee-Setting Purposes
● Building Valuation shall be based on the higher of 1) the applicant’s estimated valuation or 2) the most current Building Valuation as printed and published by the International Code Council and adjusted using the most current City Cost Index printed and published by R. S. Means Building Construction Cost Data. CRC, R108.3 Building permit valuations. Building permit valuation shall include total value of the work for which a permit is being issued, such as electrical, gas, mechanical, plumbing equipment, and other permanent systems, including materials and labor.

The final building permit valuation shall be set at an amount that allows the City to recover its costs of applicant plan check, permit and inspection activities.

Note: For construction projects with permit fees calculated using Section B, additional fees apply for permit issuance. Additional fees may apply for services provided by other City Departments (e.g. Planning Review), Technology Enhancement Fees, and Fees Collected on Behalf of Other Agencies (e.g. State of California). Additional fees apply for plan review, when applicable.

B. Base Permit Fee for New Buildings, Additions, Tenant Improvements, Residential Remodels, and Mechanical, Electrical, and/or Plumbing Permits Not Identified Elsewhere in This Fee Schedule
Plumbing inspection fee = Base permit fee x .10
Electrical inspection fee = Base permit fee x .10
7 324 of 704
City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Fee Charge Basis Note
1 Building Plan Check Fees - Building
a) Plan Review Fee, if applicable 75% % of permit fee [a] b) Expedited Plan Check - At Application Submittal (when applicable) 1.5x standard plan check fee
c) Over the Counter Plan Review Fee $189 Per Hour [b];[c] d) Revision Application Fee (per hour) (1-hour minimum) $189 Per Hour e) Tract Home / Master Plan Construction (Production Units) 20% of standard plan check fee
[d]
f) Alternate Materials and Materials Review (per hour) $189 Per Hour g) Excess Plan Review Fee (4th and subsequent) (per hour) $189 Per Hour h) Revisions (per hour) $189 Per Hour
2 Building Plan Check Fees - Planning
(Fees Only Applied to Projects Requiring Review)
a) Zoning Clearance Verification $113
b) Planning Plan Check
i) Alterations/Additions - Residential $282
ii) New Construction - Single Family Residential $508
iii) New Construction - 2-4 Residential Units $959
iv) New Construction - 5+ Residential Units $2,483
v) New Construction - Non-Residential $959
vi) Alterations/Additions - Non-Residential $508
3 Building Plan Check Fees - Public Works Engineering
(Fees Only Applied to Projects Requiring Review)
a) Swimming Pool $210
b) Block Wall $105
c) Fence $105
d) Sign $105
e) Alterations/Additions - Residential $158
f) New Construction - Single Family Residential $420
g) New Construction - 2-4 Residential Units $630
h) New Construction - 5+ Residential Units $1,260
i) New Construction - Non-Residential $840
j) Alterations/Additions - Non-Residential $210
k) Trash Capture, SWPPP, and NPDES Review Fees See Eng. Fee Schedule l) Permits / Plan checks not listed above See footnote [e] C. Building Plan Review Fees
Activity Description
8 325 of 704
City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Fee Charge Basis Note
C. Building Plan Review Fees
Activity Description
[a] Includes up to three plan checks. The City will bill hourly for additional plan review required. [b] For permits requiring only over the counter plan review, e.g. non-engineered plans.

When applicable, plan check fees shall be paid at the time of application for a building permit.

The plan checking fee is in addition to the building permit fee. Plan check fee applies to base building permit fee and mechanical, electrical, and plumbing inspection fees, when applicable.
[d] For identical buildings built by the same builder on the same lot or in the same tract and for which building permits are issued at the same time.
[e] Engineer/technician to determine hours and applicable fee at time of application. [c] Category added to fee schedule subsequent to initial adoption, allows for reduced plan check fee for over the counter / in-house plan check. 9 326 of 704
City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Fee Note
1 Permit Processing Fee $79
2 Fire Permit Processing Fee $79
3 Outside Contractor Business License Processing Fee $63 4 Business License Inspection Fee
a) Residential Home Occupation $63
b) Non-Residential $142
5 General Plan Maintenance Fee (% of base building permit fee) 10% 6 Technology Fee (% of base building plan review and base building permit fee) 10% 7 Strong Motion Instrumentation (SMI) Fee Calculation
a) Category 1 Construction (1 to 3 Story Residential) Greater of $0.50 or valuation x .00013
[a]
b) Category 2 Construction (Over 3 story Residential and all Commercial) Greater of $0.50 or valuation x .00028
[b]
8 Building Standards (SB 1473) Fee Calculation (Valuation) a) $1 - $25,000 $1
b) $25,001 - $50,000 $2
c) $50,001 - $75,000 $3
d) $75,001 - $100,000 $4
e) Each Add'l $25,000 or fraction thereof Add $1
9 Temporary Certificate of Occupancy (per 30 Days) $284 10 Permit Extension $189
11 Permit Reactivation Fee
a) Reactivation Fee if All Inspections Have Been Performed and Approved Up to But Not Including Final Inspection
$189 [c]
b) Reactivation Fee - All Other Scenarios
i) Permit Expired Up to One Year 50% of Original Base
Building Permit Fee
ii) Permit Expired More than One Year 100% of Original Base Building Permit Fee
12 Permit Reissuance Fee $95 [d]
13 Damaged Building Survey (Fire, Flood, Vehicle Damage, Etc.) $284 14 AB 838 Violation Fees
a) Investigation resulting in Violations under AB 838 (per hour) (1-hour minimum) $189 b) Inspection Report Production for Violations under AB 838 (per hour) (1-hour minimum) $189 D. Other Fees
Activity Description
10 327 of 704
City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Fee Note
D. Other Fees
Activity Description
Other Fees
15 Phased Inspection Fee (per inspection) $95
16 After Hours Inspection (per hour) (4-hour minimum) $227 17 Re-inspection Fee (2nd Time or More) (each) $95 [e]
18 Missed Inspection Fee $95
19 Duplicate Copy of Permit $63
20 Duplicate Copy of Certificate of Occupancy $32
21 Construction and Demolition Waste Management Review Fee $95 22 Fees for Services Not Listed in this Fee Schedule (per 1/2 hour) $95 Violation Fees
23 Investigation Fee For Work Done Without Permits
(In addition to applicable permit fees)
equal to
permit fee
Refunds
24 Refunds
a) Fees Erroneously Paid or Collected by the City 100% refund b) Refund of Plan Review Fees - Prior to Plan Review Commencing up to 80% refund c) Refund of Permit Fees - Prior to Inspection Commencing up to 80% refund d) 180 Days After Payment of Fees no refund
25 Hardcopy Records Request $0.10
per single side page
26 Oversize documents $3
per page
[c] For reactivation of expired building permits that are no longer valid. [d] Example; change of contractor.
[e] Reinspection fee applies after the first re-inspection. [a] Category 1 Construction includes residential buildings 1 to 3 stories in height, excluding hotels and motels. Single family houses, duplexes and quadruplexes are considered Category 1. Condominiums and apartment buildings which are 3 stories or less in height are considered Category 1. [b] Category 2 Construction includes all buildings not considered Category 1 (i.e. residential buildings over 3 stories, all office buildings, warehouses, factories and other manufacturing or processing facilities, restaurants, and other non-residential buildings). 11 328 of 704
City of Pinole
MASTER FEE SCHEDULE - DEVELOPMENT IMPACT FEES1,2
Single Family Multi-Family Office Commercial Industrial Institutional 1 Police $1,321.29 $1,000.98 $500.49 $160.16 $400.40 $40.04 2 Fire Protection $1,688.49 $1,279.16 $639.58 $204.67 $511.66 $51.16 3 Public Facilities &
Equipment
$2,278.48 $1,726.13 $863.06 $276.18 $690.45 $69.05
4 Wastewater $5,684.45 $4,263.05 $2,640.40 $2,640.40 $2,160.85 $1,439.80 5 Transportation $477.05 $338.71 $639.25 $1,598.13 $419.81 $1,211.72 6 Drainage $1,270.54 $76.23 $186.67 $186.67 $369.46 $437.52 7 Parks and Recreation $9,215.85 $6,981.71 n/a n/a n/a n/a 8 Subtotal $21,936.16 $15,665.97 $5,469.46 $5,066.21 $4,552.62 $3,249.29 9 Administration (3%) $658.08 $469.98 $164.08 $151.99 $136.58 $97.48 10 Total $22,594.24 $16,135.95 $5,633.54 $5,218.20 $4,689.20 $3,346.77 1 Adopted purusant to Resolutions 2008-92, 2018-29 and 2022-55; fees last adjusted for the percentage change in the Engineering News-Record Construction Cost Index-San Francisco Bay Area for the preceding twelve-month period calculated from April 1st to March 31st. 2 Additional impact Fees are required from other agencies, including the West Contra Costa Transportation Advisory Committee (WCCTAC) and the the West Contra Costa Unified School District (WCCUSD). The WCCTAC's West County Subregional Transportation Mitigation Program (STMP) fees are collected by the City of Pinole and transmitted to the WCCTAC. The WCCUSD collects school facilities development fees for new residential, commercial and industrial construction resulting in new assessable area. The City requires proof of WCCUSD review, and when applicable, a certificate of payment issued by the District to confirm that required District development fees have been paid.

Activity Description
Fee per Dwelling Unit Fee per 1,000 Building Square Feet 12 329 of 704
City of Pinole

MASTER FEE SCHEDULE - PLANNING FEES
Fee Note
Design Review
1 Administrative Design Review: Single family residential additions; additions of less than 500 sf for multifamily and nonresidential
$761
2 Comprehensive Design Review – Small
New single family residence; new multifamily building with 2 to 4 units; multifamily and nonresidential additions 500 to 5,000sf
$3,885
3 Comprehensive Design Review – Medium
New multifamily building with 5 to 10 units; multifamily and nonresidential additions 5,001 to 10,000sf
$10,438
4 Comprehensive Design Review – Large
New multifamily building of 10 or more units; new nonresidential buildings; multifamily and nonresidential additions greater than 10,000sf
$20,000 Deposit;
$14,000 Minimum Fee
5 Sign Permit: New Sign/Approved Program, replace old sign as previously approved, etc. $452 6 Creative Sign Program: Encourage signs of unique design $788 7 Sign Program: 5 or more signs or greater than 200 sq. ft. of total aggregate sign area or building with 3 or more tenants.
$2,258
Use Permits
8 Similar Use Determination $341
9 Administrative Use Permits (AUP): Outdoor Dining $919 10 Temporary Use Permits (TUP) – Small.

Special one-day events, such as grand openings
Outdoor sales and display.

Seasonal sales (Christmas tree sales, pumpkin sales)
$368 [a]
11 Temporary Use Permits (TUP) – Large.

Construction yards and storage sheds
Expositions, concerts, clinics, amusement rides, and flea markets. $814 [a]
12 Conditional Use Permits (CUP) $5,445
13 Home Occupation Permit $147
14 Condo Conversion Permit $7,500 Deposit;
$5,000 Minimum Fee
15 Tree Removal Permit $226
16 Use Permit Amendments $2,709
17 Use Permit - Combined with Other Permits 100% of highest applicable permit fee, plus 50% of all other
applicable permit fees
Activity Description
13 330 of 704
City of Pinole

MASTER FEE SCHEDULE - PLANNING FEES
Activity Description Fee Note
Variances
18 Minor Deviation $693
19 Single Family Variance $1,733
20 All Other Variance Requests $4,967
Policy / Plan Amendments
21 Prezoning / Annexation $20,000 Deposit;
$14,000 Minimum Fee
22 Rezoning / Zoning Code Amendment (Includes Map and Text) $9,933 23 Minor Development Plan Amendment $452
24 General Plan Amendment $10,000 Deposit;
$7,000 Minimum Fee
25 Specific Plan Amendment $10,000 Deposit;
$7,000 Minimum Fee
Subdivision / Mapping
26 Subdivision / Tentative Map
a) Minor Subdivision / Parcel Map (4 Lots or Less) $5,000 Deposit; $3,500 Minimum Fee
b) Major Subdivision / Tract Map (5 or More Lots) $7,500 Deposit; $5,000 Minimum Fee
27 Lot Line Adjustment $2,000 Deposit;
$1,400 Minimum Fee
28 Lot Merger $2,000 Deposit;
$1,400 Minimum Fee
29 Easement / Street Vacation / Existing Utility Review $2,000 Deposit; $1,400 Minimum Fee
30 Final Map
a) Parcel Map $5,000 Deposit;
$3,500 Minimum Fee
b) Tract Map $7,500 Deposit;
$5,000 Minimum Fee
Environmental Review
31 Categorical Exemption $263
32 Initial Study $3,500 or Consultant Cost + 15%
33 Negative Declaration $5,000 Deposit;
$3,500 Minimum Fee
34 Mitigated Negative Declaration $10,000 Deposit;
$7,000 Minimum Fee
35 Environmental Impact Report Consultant Cost + 15%; Deposit TBD
14 331 of 704
City of Pinole

MASTER FEE SCHEDULE - PLANNING FEES
Activity Description Fee Note
Agreements
36 Development Agreement $10,000 Deposit;
$7,000 Minimum Fee
37 Affordable Housing Agreement $10,000 Deposit;
$7,000 Minimum Fee
38 Review of CC&R's $2,500 Deposit;
$1,750 Minimum Fee
Other Development Services
39 Extensions 1/2 Original Fee
40 Appeals of Department, Administrative and Planning Commission Actions (Per Appeal) $500 + $2,500 Deposit [b] 41 Zoning Administrator Hearing (Each Required Hearing) $509 42 Planning Commission / City Council Hearing (Each Required Hearing) $677 43 Records Research $100 per half hour after first hour 44 Address Assignment $322 [c]
Public Noticing
45 Project Notification Sign $263 per sign
(as needed)
46 Public Noticing (Administrative) $473
47 Public Noticing (Public Hearing Required) $735
48 Public Noticing (Deposit-Based Project) Deposit
Small Cell Wireless
49 Small Cell: Right of Way Pole Usage Fee $284 per pole annually 50 Small Cell Wireless Attachment Fee $525 for first five + $105 for each additional
51 Small Cell Wireless New Pole $1,050
Affordable Housing Requests
52 Equity-Share Payoff Demand $339
53 Reconveyance $339
54 Density Bonus Application $452
Redevelopment (Successor Agency)
55 Loan Extension Application Fee (Commercial/Residential) $341 15 332 of 704
City of Pinole

MASTER FEE SCHEDULE - PLANNING FEES
Activity Description Fee Note
Technology Enhancement Fee
56 Technology Fee (% of plan review and permit fee) 10% Violation Fees
57 Penalty for Work Without Planning Approval equal to
permit fee
Hourly Rates and Fees for Services Not Listed in this Fee Schedule 58 Rates for Services Not Listed Above
a) Planning Personnel (per hour) $226
b) Contract Planning, Peer Review, Architecture Review, Etc. Pass through of Actual Cost + 15% c) Specialized Attorney Services Pass through of Actual Cost 59 Hardcopy Records Request $0.10
per single side page
60 Oversize documents $3
per page
[a] Temporary use permit fee may be reduced to $0 (no charge) for non-profit entities.

Funds expended for staff time shall not be dependent upon the City’s approval or disapproval of the application request. Any deposit amounts remaining after final project close out will be returned to applicant (less bond amounts held by the City).

As may be required by the Planning Department or Public Works Department for project evaluation or environmental review, all payment for attorney and consultant work shall be the responsibility of the applicant.

Overview of Fee Structure
Fees may be either fixed fees, or Full Cost Recovery with Minimum Amount Due. When a fee is Full Cost Recovery with Minimum Amount Due, the minimum amount charged shall be the Minimum Fee. The City reserves the right to collect amounts in excess of the minimum fee when City costs or other review costs (e.g. consultant, County, attorney, etc.) exceed this amount.

Use of Full Cost Recovery with Minimum Amount Due
For fees collected using Full Cost Recovery with Minimum Amount Due, the City will provide an accounting of internal costs and other related costs (e.g. consultant, County, attorney, etc.), to support any amounts billed in excess of the minimum amount due.

Full Cost Deposits and Deposit Replenishment Policy
[b] Planning Commission Appeal requests initiated by the City Council members shall be accompanied by a $250 rather than $500 appellant fee.

The $250 may be refundable if the appeal initiated by a majority of the City Council members that hear the appeal request.

Applicants for full cost (deposit-based) submittals shall pay for all City staff and contract service provider time and materials required to process the application. A full cost reimbursement agreement shall be included with the project application submittal package. Projects outside the scope of this fee schedule will be subject to a full cost reimbursement agreement to be approved by the City Manager and/or City Council. This reimbursement agreement will include the identification of a work program and will include cost estimates for both City staff time and consultant services based on a defined scope of work.

Initial deposits will be collected and held by the City in a deposit account at the time the application is submitted. Project billing amounts will be drawn from the deposit account. If the deposit is reduced to below 20% of the initial deposit amount, the applicant will be notified and required to supplement the deposit account with an additional amount.

When more than one full cost application is submitted, the sum total of the initial full cost deposit amount may be reduced by up to 20% at the discretion of the Planning Director.
[c] The increase from $215 to $322 is to recover the increased cost for additional staff time due to the additonal steps required to update the GIS information associated with the address.
16 333 of 704
City of Pinole

MASTER FEE SCHEDULE - CODE ENFORCEMENT FEES
Fee Note
1 Courtesy Inspection
a) First Inspection No Charge
b) Second Inspection to Verify Violation Corrected No Charge c) Each Additional Inspection $81
2 Re-Inspection Fee $81
3 Abatement Warrant $323
4 Serving Notice $40
5 Lien Approval Fee $158
6 Special Assessment Approval Fee $158
7 Lien Release Fee $158
8 Tobacco Retailer License
a) New $219
b) Renewal $219
c) Late Renewal Same as Business Lic.
d) Suspension Appeal $219
e) Citation Appeal e
)
9 Request for Extension of Time C
a) First Request No Charge
b) Second and Subsequent Requests (each) $37
10 Oversized and Non-Motorized Vehicle Visitor Parking Permit bill hourly; 1-hour min. [a] 11 Appeals
a) Notice and Order Appeal $604
b) Notice of Violations Appeal $604
c) Administrative Citation Appeal $26
12 Technology Fee (% of Fee) 10%
13 Late Payment Penalty 5% of unpaid amount
14 Rates for Services Not Listed Above
a) Code Enforcement Personnel (per hour) $162
b) Specialized Services Including, but not limited to, Attorney and Abatement Services Pass through of Actual Cost 15 Hardcopy Records Request $0.10
per single side page
16 Oversize documents $3
per page
[a] Pinole Municipal Code Section 8.24.035.C.3
Activity Description
17 334 of 704
City of Pinole

MASTER FEE SCHEDULE - ENGINEERING AND ENCROACHMENT PERMIT FEES Fee Note
Encroachment Permit Fees
1 Permit Issuance Fee (applies to all encroachment permits) $158 2 Permit Renewal Fee / Time Extension $105
3 Permit Fee
a) Sewer Lateral
i) Base Permit Fee $210
ii) Video Inspection, If Required $105
b) Concrete Flat Work or Under Sidewalk Drain
i) Up to 500 SF $420
ii) Add for Each Additional 500 SF $105
c) Street Cut or Drainage Modifications
i) < 10 CY excavated $630
ii) Add for Each Additional 10 CY $315
d) Utility Pole - Set, Relocate or Remove $420
e) Utilities Structure Inspection $315
f) Storage in Public Right-of-Way for Moving Pods $105
g) Landscape Maintenance $105
h) Temporary Staging for Items Not Listed Above $105
i) Block Party Permit Permit Issuance Fee
j) Vendor Permit Permit Issuance Fee
k) Traffic Control Only $210
l) Major Project [a]
i) First Day $630
ii) Each Additional Day $315
m) Projects Greater than Two Weeks in Duration $4,000 Deposit n) Permit Types Not Listed $210
4 Other Applicable Fees, if Required
a) Traffic Control Plan Review $315
b) Revocable Encroachment Permit / Hold Harmless Agreement $525 5 Permit Bond / Deposit
a) One-year maintenance bond for street cuts equal to the value of the work or as determined by Public Works Director / City Engineer.

Varies - See description
b) Bond for concrete work, including curb, gutter and sidewalk drains. Deposit is equal to the value of the work or as determined by Public Works Director / City Engineer. Deposit is returned upon passing final inspection for concrete work.

Varies - See description
c) One-year maintenance bond for storm drainage modifications equal to the value of the work or as determined by Public Works Director / City Engineer.

Varies - See description
Activity Description
18 335 of 704
City of Pinole

MASTER FEE SCHEDULE - ENGINEERING AND ENCROACHMENT PERMIT FEES Activity Description Fee Note
Grading Fees
6 Grading Plan Review
a) 0 - 50 CY
b) 50 to 10,000 CY $945
c) 10,001 to 100,000 CY $1,365
d) Add for Each 10,000 CY above 100,000 $315
7 Grading Permit Issuance $210
8 Grading Permit Bond (per CY) $5
9 Grading Inspection
a) 0 - 50 CY
b) 50 to 10,000 CY $1,260 [b]
c) 10,001 to 100,000 CY $2,520 [c]
d) Add for Each 10,000 CY above 100,000 $210
Erosion and Clean Water (Including Full Trash Capture System) 10 Stormwater Pollution Prevention Construction Permit: C.6 Inspections (Permits for Construction Projects that Require Stormwater Pollution Prevention, Includes Monthly Inspection)
a) Less than 1-Acre Hillside Site, Requiring an Erosion and Sediment Control Plan $630 [d] b) More than 1-Acre Requiring an Erosion and Sediment Control Plan $1,260 [d] c) Re-Inspections (Due to Fail in Maintaining BMP's) $210 [d] 11 C.3 Fees for Projects Which Create or Replace More than 10,000 SF of Impervious Surface a) Stormwater Control Plan Review / Approval $945 [d]
b) Operations and Maintenance Plan Review / Approval $525 [d] c) Annual Inspection Fee
i) Up to 25,000 SF $840 [d]
ii) Greater than 25,000 SF $1,680 [d]
Oversize Load Permit Fee
12 Oversize Load Permit Fee
a) Per Day $17
b) Annual $95
Temporary Barricade Delivery / Pickup
13 Temporary Barricade Delivery / Pickup
a) Temporary Barricade Delivery / Pickup $210
b) Refundable Security Deposit TBD by Public Works Director / City Engineer
19 336 of 704
City of Pinole

MASTER FEE SCHEDULE - ENGINEERING AND ENCROACHMENT PERMIT FEES Activity Description Fee Note
Other
14 After Hours Inspection (per hour) (4-hour minimum) $252 15 Re-inspection Fee / Missed Inspection / Excessive Inspection Fee (2nd Time or More) $210 [e] 16 Excessive Resubmittals $210 [e]
17 Revisions $210
Expedited Permit / Plan Review Fees
18 Expedited Permit / Plan Review Fees 1.5x standard fee Technology Enhancement Fee
19 Technology Fee (% of plan review and permit fee) 10% Violation Fees
20 Investigation Fee For Work Done Without Permits
(In addition to applicable permit fees)
equal to
permit fee
Hourly Rates and Fees for Services Not Listed in this Fee Schedule 21 In-House Public Works Personnel $210
22 Contract Service Providers Pass through of Actual Cost + 15%
23 Attorney Services Pass through of Actual Cost
[b] Fee includes up to 8 inspections. Any additional inspections will be charged at hourly rate. [c] Fee includes up to 16 inspections. Any additional inspections will be charged at hourly rate. [a] Major Projects include ground disturbing activities, projects lasting longer than three days, or projects that require permanent traffic control for the duration of the project (e.g. excavation, trenching, boring, etc.). [e] All fees include up to three plan checks and inspection and re-inspection. The City will bill hourly for additional plan review and inspections required.
[d] If a contract service provider is used for these reviews, the City may pass through of actual cost, plus 15% to the applicant, rather than fixed fee amounts listed.
20 337 of 704
City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Fee * Note

OPERATIONAL PERMITS
1 Aerosol Products
Permit to store, manufacture, or handle an aggregate quantity of Level 2 or Level 3 aerosol products in excess of 500 pounds net weight.
$316
2 Amusement Buildings
Permit to operate a special amusement building.
$316
3 Aviation Facilities
Permit to use Group-H or Group-S occupancies for aircraft servicing or the repair of aircraft, including aircraft fuel-servicing vehicles.

Does not include permits for hot works, flammable/combustible spraying operations, or hazardous materials.
$632
4 Carbon Dioxide Systems used in Beverage Dispensing Applications Permit to operate a carbon dioxide system used for beverage dispensing having more than 100 pounds of carbon dioxide.
$316
5 Carnivals, Fairs, Festivals, and Exhibitions
a) Permit to operate a carnival, fair, festival, or exhibition. Inspections conducted during normal work hours – (1.25 hours).
$395
b) Additional inspection time during normal business hours, per ½ hour. $158 c) Additional inspection time after normal business hours, per hour. $316 d) Overtime and Weekend Inspections: Two hour minimum fee. $632 6 Cellulous Nitrate Film
Permit to store, use, or handle cellulose nitrate film in a Group A occupancy. $474
7 Combustible Dust Production
Permit to operate facility with operations producing combustible dust (e.g., grain elevator, flower starch milk, fee mill, or a plan pulverizing aluminum, coal, cocoa, magnesium, spices or sugar, etc.).
a) Up to 2500 sq. ft. $316
b) More than 2500 sq. ft. $632
8 Combustible Fibers
Permit to store or handle combustible fibers in excess of 100 cu. ft. $632
9 Compressed Gas
Permit to store, use, or handle compressed gases at normal temperature and pressure in excess of the amounts listed in Table 105.6.9 of the CFC.
$395
10 Covered and Open Mall Buildings
Permit for the placement of retail fixtures and displays, concession equipment, displays of highly combustible goods, liquid or gas-fired equipment, and the use of open flame or flame producing equipment in the mall.
$395
11 Cryogenic Fluids
Permit to produce, store, transport on site, use, handle, or dispense cryogenic fluids in excess of the amounts listed in Table 105.6.11 of the CFC.
$395
Activity Description
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Activity Description Fee * Note
12 Cutting and Welding
Permit to conduct cutting or welding operations.
$395
13 Dry Cleaning
Permit to engage in dry cleaning operations or to change to a more hazardous cleaning solvent in existing dry cleaning equipment.
$395
14 Explosives
Permit to manufacture, store, handle, sell, or use any quantity of explosives or explosive materials. See Pyrotechnic Special Effects Material section. a) Up to 100 lbs. $632
b) More than 100 lbs. $948
15 Gunpowder Sales
Permit for the resale of gunpowder (does not include inspection fees required in FC – 15b.3). a) Up to 100 lbs. $2
b) More than 100 lbs. $10
c) Inspection time, per ½ hour. $158
16 Fire Hydrants and Valves
Permit to use or operate fire hydrants or valves intended for fire suppression.

See Engineering Fee Schedule for temporary construction water supplies. $316
17 Flammable and Combustible Liquids
a) Permit to use or operate a pipeline for the transportation within facilities of flammable or combustible liquids.
$395
b) Permit to store, handle, or use Class I liquids. In excess of 5 gallons – Inside. $395 c) In excess of 10 gallons – Outside. $632
d) Permit to store, handle, or use Class II or Class III liquids. In excess of 25 gallons – Inside. $395 e) In excess of 60 gallons – Outside. $395
f) Permit to store, handle, or use class IIIB liquids in tanks or portable tanks for fueling motor vehicles at motor fuel dispensing facilities or where connected to fuel-burning equipment. $395
g) Permit to remove Class I or Class II liquids from an underground storage tank used for fueling motor vehicles by any means other than the approved, stationary on-site pumps normally used for dispensing purposes.
$395
h) Permit to place temporarily out of service (for more than 90 days) an underground, protected above-ground, or above-ground flammable or combustible liquid tank. $948
i) Permit to change the type of contents stored in a flammable or combustible liquid tank to a material that poses a greater hazard than that for which the tank was designed and constructed.
$395
j) Permit to manufacture, process, blend, or refine flammable or combustible liquids. $632 18 Floor Finishing
Permit to use Class I or Class II liquids for the refinishing of floorings in excess of 350 sq. ft. $395
19 Fruit and Crop Ripening
Permit to operate a fruit or crop ripening facility or conduct a fruit-ripening process using ethylene gas.
$316
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Activity Description Fee * Note
20 Fumigation and Insecticidal Fogging
Permit to operate a business of fumigation or insecticidal fogging and to maintain a room, vault, or chamber in which a toxic or flammable fumigant is used.

N/C
21 Hazardous Materials
Permit to store, transport on site, dispense, use, or handle hazardous materials in excess of the amounts listed in Table 105.6.21 of the CFC.
a) 1-5 products. $316
b) 5-10 products. $948
c) 11 or more products. $1,580
22 HPM Facilities
Permit to store, handle, or use hazardous production materials. $1,580
High-Piled Storage
23 Permit to use a building or portion thereof for high-pile storage in excess of 500 square feet. $632 24 Up to 5,000 sq. ft. More than 5,000 sq. ft. $948
25 Hot Work
Permit to conduct hot work.
$158
26 Industrial Oven
Permit to operate an industrial oven.
$632
27 Lumber Yards and Woodworking Plants
Permit for the storage or processing of lumber exceeding 100,000 board feet. $632
28 Liquid- or Gas-Fueled Vehicles or Equipment in Assembly Buildings Permit to operate, display, or demonstrate liquid- or gas-fueled equipment in assembly buildings.
$316
29 LPG
a) Permit to dispense, store, and use LPG. $395
b) Permit to operate a plant/facility. $632
c) Permit to exchange cylinders only – no refilling. $316 30 Magnesium
Permit to melt, cast, heat, cast, or grind more than 10 lbs. $474
31 Miscellaneous Combustible Storage
Permit to store in any building or upon any premises in excess of 2,500 cu. ft. gross volume of combustible empty packing cases, boxes, barrels or similar containers, rubber tires, rubber, cork, wood or plastic pallets, or similar combustible materials. $632
Motor Fuel-Dispensing Facilities
32 Permit to operate automotive, marine, and fleet motor fuel-dispensing facilities. $632 33 Permit to dispense liquid fuels from tank vehicles into the fuel tanks of motor vehicles, marine craft, and other special equipment at approved locations. Also includes the limited or temporary fueling operations for special events (e.g., the fueling of watercraft from shore, piers, floats, or barges).
$316
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Activity Description Fee * Note
34 Open Flames and Torches
Permit to remove paint with a torch, or to use a torch or open flame device in a wildfire risk area.
$316
35 Open Flames and Candles
Permit to use open flames or candles in connection with restaurants, public assemblies, or drinking establishments.
$316
36 Organic Coatings
Permit to manufacture any organic coating in excess of 1 gallon in one day. $316
37 Public Assemblies
Permit to operate place of assembly.
a) Occupancy load 50-100 $395
b) Occupancy load 101-200 $632
c) Occupancy load 201-299 $632
d) Occupancy load 300 + $948
38 Pyrotechnic Special Effects Material
Permit to use or handle fireworks or pyrotechnics.
a) Inspections during normal work hours – (2 hours). $632 b) Additional inspection time during normal business hours, per ½ hour $158 c) Additional inspection time after normal business hours, per hour $316 d) Overtime and weekend inspections: Two-hour minimum fee. $632 39 Permit to use or handle fireworks or pyrotechnics, including fireworks aerial displays. a) Inspections during normal work hours – (2.5 hours). $790 b) Additional inspection time during normal business hours, per ½ hour. $158 c) Additional inspection time after normal business hours, per hour $316 d) Overtime and weekend inspections: Three hour minimum fee. $948 40 Pyroxylin Plastics
Permit to store or handle more than of 25 lbs. of cellulose nitrate (pyroxylin) plastics, or to assemble or manufacture articles involving pyroxylin plastics. $316
41 Refrigeration Equipment
Permit to operate a mechanical refrigeration unit or system. $474
42 Repair Garages
Permit to operate an engine or motor vehicle repair garage, including automotive, marine and similar fueled apparatus.
a) 1 – 4 repair bays $395
b) 5 – 8 repair bays $474
c) More than 8 repair bays $632
43 Rooftop Heliport
Permit to operate a rooftop heliport.
$316
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Activity Description Fee * Note
44 Spraying or Dipping
Permit to conduct spraying or dipping operations utilizing flammable or combustible liquids or the application of combustible powder.
$395
45 Storage of Scrap Tires and Tire Byproducts
Permit to establish, conduct, or maintain storage of scrap tires and tire byproducts in excess of 2,500 cu. ft. of total volume. See Tire Storage section $632
46 Temporary Membrane Structures and Tents
Permit to operate an air-supported temporary membrane structure, including tents and canopies, having an area in excess of 400 sq. ft. (inspections during normal work hours only). a) 401 sq. ft. to 699 sq. ft. $158
b) 700 sq. ft. to 5,000 sq. ft. $316
c) More than 5,000 sq. ft. $474
d) Additional inspection time during normal business hours, per ½ hour. $158 e) Additional inspection time after normal business hours, per hour. $316 f) Overtime and weekend inspections: Two-hour minimum fee. $632 g) Permit to extend the use of a tent, canopy, or air-supported structure for an additional 180 days. (1 extension per structure)
$316
47 Tire Rebuilding Plant
Permit to operate and maintain a tire rebuilding plant. $632
48 Waste Handling Facility
Permit to operate a wrecking yard, junkyard, or waste handling facility. $632
49 Wood Products
Permit to store chips, hogged material, lumber, or plywood in excess of 200 cu. ft. $632
50 Asbestos Removal
Permit to conduct asbestos removal operations.
$316
51 Automobile Wrecking or Dismantling Yard
Permit to operate an automobile wrecking or dismantling yard. $632
52 Battery Systems
Permit to operate stationary lead-acid battery systems having a liquid capacity of more than 50 gallons.
$316
53 Christmas Tree Sales
Permit to operate a Christmas Tree lot.
$632
54 Emergency Responder Radio Coverage
Permit to operate a facility with emergency responder radio coverage systems. $158
55 Model Rockets
a) Permit to sell model rocket motors or launch model rockets in excess of three launches per event. Permits are per site and are effective as long as site conditions remain unchanged. $316
b) Additional site inspection time, per half hour. $158 25 342 of 704
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Activity Description Fee * Note
56 Tire Storage
Permit to store tires in excess of 1,000 cu. ft. inside buildings. $395
57 Oil Extraction Process
Permit to extract oil from organic material by a process that uses a volatile solvent or liquid carbon dioxide.
$316
58 Indoor Growing Operation
Permit to conduct an indoor growing operation, except agricultural greenhouses in an agricultural zone.
$316
LICENSED CARE FACILITY - 24 HOURS
59 Inspection of a 24-hour licensed care facility, including: Social Rehabilitation Facility, Residential Care Facility, Assisted Living, Residential Care Facility for the Elderly, Halfway Houses, Community Correction Centers, Re-entry Centers, Treatment Programs, Work Furlough, Alcoholism or Drug Abuse Recovery/Treatment Facility, Congregate Living Health Facility, Group Homes, Immediate Care Facility, and Infant Care Facility. a) Base Fee. $316
b) Plus $ 4.00 per unit/occupant. $4
c) Inspection of a 24-hour Infant Care Facility for children 2 ½ years of age and younger. i )Base Fee. $316
ii) Plus $ 4.00 per unit/occupant. $4
60 LICENSED CARE FACILITY - LESS THAN 24 HOURS
Inspection of a non-24-hour license care facility with occupant load greater than 6, including:

Adult Day Care, Adult Day Support Center, Child Day Care, Infant Day Care, and Large Family Day Care Home.
a) Adult or Day Care Facility (non-ambulatory) $316
b) Adult or Child Large Family Day Care $316
c) Adult or Child Day Care Center $316
d) Inspection of a Licensed Clinic $316
61 SCHOOLS - (E Occupancy)
Permit to operate and maintain a school.
a) Occupant load less than 50. $395
b) Occupant load 50-149. $632
c) Occupant load 150-499. $632
d) Occupant load 500 or greater. $948
62 HIGH-RISE/MID-RISE - FIRE & LIFE SYSTEM

SAFETY INSPECTION
a) High Rise Inspection of a Hi-Rise building (State certification inspection) - Pre 1974. $2,528 b) High Rise Inspection of a Hi-Rise building (State certification inspection) - Post 1974. $632 c) Plus $.006 per sq. ft. .006 / sq. ft.
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Activity Description Fee * Note
63 Mid-Rise
a) Inspection and test of life safety systems (e.g., smoke management), including where such systems are installed in lieu of fire department access or when required for the mitigation of other life safety issues or requirements.
$632
b) Plus $.006 per sq. ft. .006 / sq. ft.
64 HOSPITALS – INSTITUTION / JAILS - Hospitals (medical, surgical, and psychiatric) and Nursing Homes
a) Inspection of hospital or nursing home. $632
b) Plus $ 4.00 per patient/bed. $4
65 Out-Patient Clinics
a) Inspection of out-patient clinic with more than 5 patients. $316 b) Plus $ 4.00 per unit/occupant. $4
66 Police Services Facilities (holding cells)
Inspection of police services facilities and DOJ review (includes the approval of Evacuation & Life Safety Procedures).
$316
67 Adult/Juvenile Detention Facilities
Inspection of adult and/or juvenile detention facilities. $948
MULTI-RESIDENTIAL - (hotel, motel, apartments, condominiums) 68 Motel/Hotel
a) Inspection of a hotel or motel. $474
b) Plus $ 4.00 per unit. $4.00 / unit
69 Apartments/Condominiums
a) Inspection of apartments or condominiums, three stories or more. $474 b) Plus $ 4.00 per unit. $4.00 / unit
c) Inspection of apartments or condominiums, less than three stories. i) 3 – 12 units, base fee. $115
ii) 13 - 30 units, base fee. $158
iii) Plus $ 3.00 per unit. $3.00 / unit
iv) 31 or more units, base fee. $158
v) Plus $ 4.00 per unit. $4.00 / unit
70 BURNING PERMIT - Agricultural Burn Permit - BAAQMD 5-401.11 a) Range Management. $158
b) Open Burning: Recreational-Bonfire Permit. Religious $316 c) Service Burn Permit. N/C

FALSE ALARMS
71 Nuisance (Repeated) False Alarms
Engine company response, after three (3) reported false alarms within a 180- day period.

Includes: alarm sounding, water-flow alarms, and smoke or heat detectors. $457
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Activity Description Fee * Note

MISCELLANEOUS INSPECTIONS
72 Change of Occupancy/Site Inspection/Miscellaneous Inspection Site, miscellaneous, or requested inspection for a change of occupancy, including, but not limited to, inspections conducted when required by Building Official, Planning, or other governmental agency, and where not elsewhere listed. Provides 1 hour of inspection time. $316
73 Third or Non-Compliant Inspections
Inspection for third and/or non-compliant inspections, per inspection. $316
74 Group B/M Occupancy
a) Inspection of Group B/M Occupancy. Provides 1/2 hour of inspection time. $158 b) Additional inspection time, per 1/2 hour. $158
75 HOURLY INSPECTION – OVERTIME - INSTRUCTIONAL RATES
a) Additional inspection or instructional time during normal business hours, per half hour. $158 b) Additional inspection time or instructional time after normal business hours, per hour. $316 76 Overtime and weekend inspections: Two hour minimum fee. $632

COPY SERVICES
77 Photocopies
Letter or legal size, per page.
$ .20 / page
78 Laserfiche Retrieval
a) Minimum fee, provides ¼ hour. Additional time, per ¼ hour. $11 b) Plus $.20 per page. $ .20 / page
79 Copies of Photos - Fee, per ¼ hour. Plus actual cost of photos. $11 ● Inspection fees are based on $316.00 per hour during normal business hours. ● Normal business hours are between 8am - 5pm, Monday – Friday. ● Inspection and/or permit fees will be assessed at the time of the primary inspection. ● All inspection/permit fees include one (1) primary and one (1) re-inspection, unless otherwise noted.
● Occupancies requiring three (3) or more inspections for compliance will be assessed an additional $316.00 fee for each inspection.

Authority
Health & Safety Code: §§ 12101, 12640, 13109, 13113, 13116, 13131.5, 13143.2 (b), (c), (d), (e), 13143.9, 13145, 13146(a)(1)(b), (c), (e), 13146.1, 13146.2 (a), (b), 13146.3, 13916, 13235, 13862, 13869, 13869.7, 13875, 13874, 17921, 17948, 17962; Government Code: §§ 6103.7, 6253(b); California Fire Code: §§ 101.1, 101.2, 103.1, 103.2, 103.3, 105.1, 105.4, 901.2; Title 19, CCR: §§ 1.12, 3.28, 982, 1565.1, 1033, 1034, and 1035; Fire District Ordinance No. 2019-37. 28 345 of 704
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Fee * Note

FIRE ENGINEERING AND PLAN REVIEW FEES

PLAN REVIEW
Preliminary Plan Review - Consultations - Meetings
1 In office design review/preliminary plan consultation meetings. Per half hour $158 2 Out of office design and/or consultation meetings.
$316.00 per hour, two (2) hour minimum
$632
Land Development
3 Major Subdivision Plan Review (5 or More Lots/Parcels) a) Review for access, hydrant placement
Fee includes two (2) hours plan review and one (1) visual inspection $948
b) Each additional site inspection, per hour $316
c) Re-submittals or revision $316
d) Additional plan review time, per half hour $158
4 Minor Subdivision Plan Review (1 to 4 Lots/Parcels)
a) Review for access, hydrant placement
Fee includes 1/2 hour plan review and one (1) visual inspection $474
b) Each additional site inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
5 Single Family Home Review - access and water supply
a) Review for access, hydrant placement
Fee includes 1/2 hour plan review and one (1) visual inspection *(Does not includes review of fire sprinkler systems - see Section 5.4) $158
b) Each inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
6 Multi-Family Home Review - access and water supply
a) Review for access, hydrant placement
Fee includes two (2) hours plan review and one (1) visual inspection $948
b) Each additional site inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
7 Commercial Facility review - access and water supply
a) Review for access, hydrant placement
Fee includes one (1) hour plan review and one (1) visual inspection $632
b) Each additional site inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
Activity Description
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Activity Description Fee * Note
Temporary Access Roads and Water Supply
8 Install a Temporary Access Road - Residential and Commercial a) Minimum plan review base fee for one (1) and two (2) homes $316 b) Minimum plan review for large developments and commercial projects Fee includes one (1) hour plan review and one (1) field inspection $632
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
9 Install a Temporary Water Supply System
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) field inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
Water Supply - Fire Service Mains - Fire Hydrants
10 Fire Service - Emergency Repair
a) Review of underground piping, placement and size
Fee includes one (1) hour plan review and one (1) visual inspection $632
b) Each additional inspection, per hour $316
c) Additional plan review time, per half hour $158
11 Private Fire Service Mains
a) Minimum plan review base fee of system
Fee includes one (1) hour plan review and one (1) visual inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour
Fire service main installation also requires hydro and flush. See 12 and 13. $158
12 Flush - Private Fire Service System
a) Minimum inspection base fee
Fee includes one (1) hour onsite inspection time
$316
b) Each additional inspection, per hour $316
13 Hydrostatic Test - Private Fire Service System
a) Minimum inspection base fee
Fee includes one (1) hour onsite inspection time
$316
b) Each additional inspection, per hour $316
14 Water Flow Information (office only, no field test required) a) Fee for water flow information
(Fire District information must be current within 6 months) $158
15 Water Flow Information Field Test
a) Minimum field test base fee
Fee includes field test for available fire flow for Hydrant and Fire Sprinkler Systems $632
b) Additional or multiple flow tests, per half hour $158 30 347 of 704
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Activity Description Fee * Note
16 Rural Water Supply
a) Minimum plan review base fee of tank and underground piping Fee includes one (1) hour plan review and one (1) visual inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
e) Rural water supply flush $316
Building Construction - New Buildings and Tenant Improvements 17 New Construction or Building Additions Plan Review
a) Minimum plan review base fee $948
b) Plus $.07 per square foot in excess of 2000 sq. ft.

Fee includes two (2) hours plan review and one (1) field inspection $.07 / sq ft
c) Additional inspections, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
18 Tenant Improvement Plan review (for building additions see 17) a) Minimum plan review base fee $632.00 $632
b) Plus $.07 per square foot in excess of 2000 sq. ft.

Fee includes one (1) hour plan review and one (1) field inspection $.07 / sq ft
c) Additional inspections, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
Fire Protection System
19 Tenant Improvement Fire Sprinklers (without calculations) a) Minimum plan review base fee $632
b) Plus $.50 per head in excess of 10 heads
Fee includes 1.5 hours plan review and one (1) field inspection $.50 / head
c) Each additional inspection (e.g., weld-o-let, hydro, visual, etc.), per hour $316 d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
20 Tenant Improvement Fire Sprinklers (with calculations) a) Minimum plan review base fee $790
b) Plus $.50 per head in excess of 10 heads
Fee includes 1.5 hours plan review and one (1) field inspection $.50 / head
c) Each additional inspection (e.g., weld-o-let, hydro, visual, etc.), per hour $316 d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
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Activity Description Fee * Note
21 New Commercial Fire Sprinkler System (13 and 13 R systems) a) Minimum plan review base fee per riser $1,264
b) Plus $.50 per sprinkler head
Fee includes two (2) hours plan review and two (2) field inspections $.50 / head
c) Each additional inspection (e.g., weld-o-let, hydro, visual, etc.), per hour $316 d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
22 Residential Fire Sprinkler System (single family home) a) Minimum plan review base fee
Fee includes one (1) hour plan review, one (1) overhead hydro and one (1) final inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
23 Residential Fire Sprinkler System (multiple homes)
a) Minimum plan review base fee per model
For model only - Fee includes one (1) hour plan review, one (1) overhead hydro and one (1) final inspection
$790
b) Each additional lot (hydrostatic test and final inspection) $474 c) Each additional inspection (e.g., models, individual homes), per hour $316 d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
24 Standpipe System
a) Minimum plan review base fee
Fee includes two (2) hours plan review and one (1) field inspection $948
b) Each additional inspection (e.g., hydro, flush, flow test, etc.), per hour $316 c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
25 Spray Booth
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) field inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
26 Pre-Action Fire Suppression System
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) field inspections *(Does not include fire alarm review - see Section 6.1) $948
b) Each additional inspection, per hour $316.00 $316
c) Re-submittals or revisions $316.00 $316
d) Additional plan review time, per half hour $158
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Activity Description Fee * Note
27 Fixed Fire Suppressions System - (wet/dry chem, water mist, etc.) a) Minimum plan review base fee $632
b) Each additional separate system at same location
Fee includes one (1) hour plan review and one (1) field inspection $316
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
28 Clean Agent Fire Suppression System
a) Minimum plan review base fee
Fee includes one (1) hour plan review and up to three (3) hours of inspection time *(Does not include fire alarm review - see Section 6.1) $1,264
a) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
29 Fire Pump Installation
a) Minimum plan review base fee
Fee includes two (2) hours plan review and up to (5) hours of field inspection time *(Does not include review of generator or separate fuel storage tank) $2,212
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
30 Commercial Cooking (Hood and Duct ) Fire Suppression System a) Minimum plan review base fee $632
b) Each additional system review
Fee includes one (1) hour plan review and one (1) hour of inspection time $316
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
31 Smoke and Heat Vents $632
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) hour of inspection time $316
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $158
d) Additional plan review time, per half hour
32 Smoke Management/Control System
a) Minimum plan review base feex
Fee includes three (3) hours plan review and up to four (4) hours of field inspection time $2,212
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
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Activity Description Fee * Note
33 Explosion Control (includes: vents, dust collection, etc.) a) Minimum plan review base fee
Fee includes two (2) hours plan review and up to two (2) hours field inspection time $1,264
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
Fire Alarm System
34 Fire Alarm System
a) Minimum plan review base fee $790
b) Plus $10.00 per initiating and notification device
Fee includes two (2) hours plan review and up to one (1) hour of field inspection time $10.00 / device
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
f) Pre-wire inspections, per hour $316
35 Dedicated Function Fire Alarm System (i.e. sprinkler monitoring, elevator recall, etc.) a) Minimum plan review base fee $632
b) Plus $10.00 per initiating and notification device in excess of 4 devices Fee includes one (1) hour plan review and one (1) hour field inspection time $10.00 / device
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
36 Fire Alarm Panel Replacement Only
a) Minimum plan review base fee $632
b) Plus $10.00 per initiating and notification device, if altered Fee includes one (1) hour plan review and one (1) hour field inspection time $10.00 / device
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
37 High-Rise Fire Alarm (new and/or system upgrade)
a) Minimum plan review base fee $2,536
b) Plus $10.00 per initiating and notification device
Fee includes four (4) hours plan review and up to four (4) hours of field inspection time $10.00 / device
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
f) Pre-wire inspections, per hour $316
34 351 of 704
City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
Flammable and Combustible Liquids Under/Aboveground Tanks-Piping-Dispensing 38 Install Underground Tanks
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) hour of site inspection time $632
b) Each additional tank $316
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
39 Remove Underground/Above-Ground Tank
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) hours of inspection/site time $948
b) Each additional inspection, per hour $316
40 Install Aboveground Tank
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) hour of site inspection time $632
b) Each additional tank $316
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
41 Abandon Underground/Above-Ground Tank in Place
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) hours of inspection/site time $948
b) Each additional inspection, per hour $316
42 Fuel Dispensing Modification (EVR, Dispenser change out, other component change out, etc.) a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) hour of site inspection time $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
43 Apply Interior Coating to Flammable Liquid Tanks
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) hours of inspection/site time $948
b) Each additional inspection, per hour $316
44 Compressed Gas Systems: LPG-CNG - Medical-Cryogenics Container Exchange Programs; LPG Tank Installation Without Dispensing a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) hour of site inspection time $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
35 352 of 704
City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
45 LPG-CNG-Hydrogen (Tank Install and/or Dispensing)
a) Minimum plan review base fee
Fee includes 1.5 hours of plan review and two (2) hours of site inspection time $948
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
46 Medical or Compressed Gas Systems
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) site inspections $948
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
47 Cryogenics Fixed Installation
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) site inspections $948
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
48 Compressed Gas Storage
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) field inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
Energy Storage System
49 Battery Systems/Energy Storage
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) field inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
Special Hazards - Hazardous Materials, Mechanical System, etc. 50 Dust Collection Systems
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) site inspections $790
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
36 353 of 704
City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
51 Explosives Storage
a) Minimum plan review base fee
Fee includes two (2) hours plan review and two (2) site inspections $1,264
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
52 Hazardous Materials Compliance review
a) Minimum review of MSDS, HMMP and/or HMIS submittals
Fee includes one (1) hour of review time
$316
b) Additional plan review time, per half hour $158
53 Hazardous Materials - Storage - Dispensing - Open/Closed Systems a) Minimum plan review base fee
Fee includes two (2) hours plan review and two (2) site inspections $1,264
b) Each additional system plan review, minimum two (2) hours $632 c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
54 High-Pile or Rack Storage
a) Minimum plan review base fee
Fee includes 1.5 hours of plan review and 1.5 hours of site inspection time $948
b) Additional field inspection time, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
55 Mechanical Refrigeration System
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) site inspections $948
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
56 Plant Extraction System
a) Minimum plan review base fee
Fee includes two (2) hours plan review and one (1) site inspection $948
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
37 354 of 704
City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
Miscellaneous Submittals - Alternative Means and Methods 57 Miscellaneous Submittals or Plans Review
Plans or submittals not described elsewhere
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) field inspection $632
b) Additional plan review time will be charged on hourly basis $316 c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
58 Alternative Means and Methods Requests or Code Interpretation Review a) Minimum review base fee
Fee includes two (2) hours of plan review/consultation time $632
b) Additional plan review time, per half hour $158
59 Expedite Plan Review Requests and Reviews Expedited as a Result of Working without Approved Plans
a) Working without approved plans
i) Minimum plan review fees (overtime), two (2) hour minimum plus applicable plan review fees
$632
ii) Additional plan review time, per hour $316
b) Expedited Plans
i) Minimum plan review fees (reviewed after normal business hrs.), two (2) hours minimum plus applicable plan review fees
$632
ii) Additional plan review time, per hour $316
All revisions will be performed on an expedited/overtime basis at $316.00 per hour with a two hour minimum
Total fees will include all applicable plan review fees plus expedite/overtime fees 60 Demolition Permit Pursuant to Chapter 14, CFC $316
Copies, Laserfiche Retrieval
61 Photocopies - Minimum fee per page, letter or legal size $.20 / page 62 Laserfiche Retrieval
a) Minimum fee per 1/4 hour of review $11
b) Minimum fee per page, letter or legal size $.20 / page 63 Copies of Photos -$11.00 per 1/4 hour
Plus the actual cost of photos
$11
64 Instructional Services
a) Minimum instructional fee
Fee includes two (2) hours of instruction service during normal working hours $632
b) Additional plan review time, per half hour $158
38 355 of 704
City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
Additional Charges and Inspection Time
65 Additional inspection during normal business hours, per 1/2 hour $158 66 Additional inspection time after normal business hours, per hour $316 67 Overtime and weekend inspections, two (2) hour minimum $632 68 Re-submittals or revisions $316
69 Additional plan review time, per half hour $158
Plan Archival
70 Plan Archival - Fee to archive plans electronically, per page $2 ● Minimum review and inspection fees are based on $316.00 per hour during normal business hours, unless otherwise noted. ● Normal business hours are between 8am - 5pm, Monday – Friday. ● All overtime fees are assessed at $316.00 per hour for a two-hour minimum, unless otherwise noted. ● Overtime rates apply to weekends, holidays, and all times outside normal business hours. ● Expedited plan reviews are conducted after normal business hours. ● Total fees assessed will be the sum of all applicable plan review fees including expedite/overtime fees. ● Revisions to previously submitted plans, including plans requiring re-submittal and/or client generated changes, will be assessed $316.00 for each hour of plan review. Reviews conducted and requiring more than one hour of plan review time during normal business hours will be assessed $158.00 per half hour.

Authority
Health & Safety: §§ 13114, 13131.5, 13143.2 (b, c, d, e), 13145, 13147, 13143.9, 13146 (a) (1) (b), (d), e), 13862, 13869, 13869.7, 13875, 13916, 17921, 17951, 17962 Government Code § 7303.7, 6253(b)
Fire District Ordinance: No. 2019-37
Title 19, CCR: § 1.12(a) & 3.28
California Fire Code: § 101.1, 101.2, 103.1, 103.2, 103.3, 105.1, 105.4, 901.2 * These fees are intended to mirror fees authorized by the Contra Costa County Fire Protection District. The District provides fire prevention services to the City of Pinole, under contract. If the District updates fees subsequent to the adoption of this schedule, this schedule shall be presumed to reflect updated amounts. In the case of discrepancies, fee amounts authorized by the District shall supersede the amounts listed above.
39 356 of 704
City of Pinole

MASTER FEE SCHEDULE - POLICE FEES
Fee Charge Basis Note
1 Vehicle Release
a) Vehicle Release $120
b) Victim (stolen car, etc.) Reduction No Charge
2 Fingerprinting fee
a) Live Scan-Residents (Service Fee) $40
b) Live Scan- Non-Residents (Service Fee) $50
c) Live Scan FBI Clearance $19 set by FBI
d) Live Scan DOJ Clearance $32 set by DOJ
3 Clearance Letter: Local Criminal History Check - Resident $25 4 Report Copies (No charge for domestic violence victims 530.5 PC(Identity Theft) and Face Page of Traffic Collision)
$1 per each 5 pages
5 Citation sign-offs
a) Residents Free per citation
b) Non-Residents (non-Pinole issued citation) $10 per citation 6 VIN Verification $30 per verification
7 Weapons Seizure, Storage & Return $125 each
8 Non-civil Subpoenas Actual Cost*
9 Sealing of Records Action Cost*
10 Audio/Video Tape Copies Actual Cost* + m'tls cost
11 Photographic prints Actual Cost* + m'tls cost
12 Restitution & Cost Recovery Actual Cost*
13 Statistical Report (datatrieve) Actual Cost*
14 Military Records Checks $15
15 Inspection of Records No Fee (per GC 6253(a)
16 Criminalistics Analysis and Investigative Services Actual Cost* 17 Civil Subpoena $6 per 1/4 hour per person
plus reproduction costs
18 Civil Subpoena appearance Actual Costs ($150
deposit) (Per GC 68096.1)
Activity Description
40 357 of 704
City of Pinole

MASTER FEE SCHEDULE - POLICE FEES
Activity Description Fee Charge Basis Note
19 Repossession Reimbursement $15.00 (Per GC 41612)
Police Permits
20 Firearms Dealer's Licensing
a) Firearms Dealer's Licensing (initial fee) $325
b) Firearms Dealer’s Licensing (annual fee) $200
c) Penalty for Late Application of Firearms Dealer's License 50% of License fee + License fee
21 Carry Concealed Weapon Permit
a) Initial Application $200
b) Renewal & Amendments Actual Cost*
c) Psychological Testing Initial Application $150
22 Rotation Tow Franchise Fee $300
a) New driver (annual) $25
b) Renewal driver (annual) $10
Miscellaneous Permits
23 Taxi Permit Processing Fee (each) PMC 5.16.030 $104
24 Parade Permit $30
25 Special Event Permit $30
26 Alcohol Beverage Fee (per event) $75
27 Solicitor License PMC 5.16.130 $104
28 Massage Operator Permit-Resident $675
29 Massage Operator Permit-Non-Resident $680
30 Special Requests for Police Services Overtime Rate
41 358 of 704
City of Pinole

MASTER FEE SCHEDULE - POLICE FINES
Fee Code Note

PARKING VIOLATION FINES
1 Stop/Stand/Park within any Parkway $40 PMC 10.40.020
2 Parking in violation of curb markings $40 PMC 10.40.030B 3 Unlawful Parking—Div. Island $40 PMC 10.40.040A
4 Parking in Red Zone $40 PMC10.40.040B
5 Red Zone $40 PMC 10.40.040C
6 No Parking Zone $40 PMC 10.40.040D
7 Parking-Traffic Hazard $60 PMC 10.40.040F
8 Temporary No Parking $40 PMC 10.40.040G
9 Red Zone $40 PMC 10.40.040H
10 Storage of Vehicles Prohibited $60 PMC 10.40.050
11 Parking for Demonstration $40 PMC 10.40.060
12 Repairing/Greasing Vehicles on the Street $60 PMC 10.40.070 13 Washing/Polishing Vehicles $40 PMC 10.40.080
14 Parking Adjacent to Schools $40 PMC 10.40.090
15 Parking Prohibited on Narrow Streets $40 PMC 10.40.100 16 Parking on Grades $60 PMC 10.40.110
17 Unlawful Parking on Grade $60 PMC 10.40.110
18 Vending on Streets-Permit Required $60 PMC 10.40.120 19 Emergency Parking-Signs $40 PMC 10.40.130
20 Twenty-Four (24) Minute Parking $40 PMC 10.40.140
21 Forty (40) Minute Parking $40 PMC 10.40.150
22 One Hour Parking $40 PMC 10.40.160
23 Two Hour Parking $40 PMC 10.40.170
24 Parallel Parking—One-way Street $40 PMC 10.40.180
25 18 Inches from Curb $40 PMC 10.40.180A
26 Posted No Parking Zone $40 PMC 10.40.180B
27 Diagonal Parking $40 PMC 10.40.190
28 Parking Outside of Line $70 PMC10.40.190A
29 Parking Space Markings $40 PMC 10.40.200
30 Parking Space Markings $40 PMC 10.40.200B
31 No Stopping Zones $40 PMC 10.40.210B
32 Commercial Vehicle—Parking Restrictions $120 PMC 10.40.220 33 Off Truck Route $120 PMC 10.40.220B
Activity Description
42 359 of 704
City of Pinole

MASTER FEE SCHEDULE - POLICE FINES
Activity Description Fee Code Note
34 Commercial Vehicle—Curb Parking $120 PMC 10.40.230
35 Private Parking Facilities $40 PMC 10.40.240
36 Vehicle Longer 20’—Parking Restrictions $40 PMC 10.40.250 37 Preferred—Local Authority Designation $40 PMC 10.40.260 38 Disabled Parking $300 PMC 10.40.270
39 Unlawful Parking—Off Roadway $40 PMC 10.40.280
40 Unlawful Parking—Off Road $40 PMC 10.40.280A
41 Unlawful Parking—Private Property $40 PMC 10.40.280B 42 Curb Markings $40 PMC 10.44.020
43 Red Zone $40 PMC 10.44.020A
44 Yellow Zone $40 PMC 10.44.020B
45 White Zone $40 PMC 10.44.020C
46 Blue Zone $300 PMC 10.44.020D
47 Green Zone $40 PMC 10.44.020E
48 Adherence to Curb Markings $40 PMC 10.44.020F
49 Loading and Unloading $22 PMC 10.44.030
50 Parking in Passenger Loading Zone $40 PMC 10.44.040
51 Parked in Bus Zone $250 PMC 10.44.050E
52 Parked Off Truck Route $120 PMC 10.48.040B
43 360 of 704
City of Pinole

MASTER FEE SCHEDULE - SPECIAL EVENT AND FILM PERMIT APPLICATION REVIEW FEES Fee Note
1 Special Event Permit
a) Application Fee
i) Event that requires limited site/plan review, no closures, etc. (i.e. park rentals/activities, misc. events, etc.)
$158 [a]
ii) Event that requires, but not limited to, street/parking lot closures, site/plan review, etc. (i.e. fun runs, festivals, etc.)
$315 [a]
b) Service Charges actual costs
c) Park/facility rental fee varies by location
2 Photography and Filming Permit
a) Application Fee
i) Cast and Crew Totaling One to Three Persons $158 [a],[b] ii) Cast and Crew Totaling Four or More Persons; or with Street Closure $315 [a],[b] b) Service Charges actual costs
[a] Application fees are non-refundable.

Activity Description
[b] Non-commercial photography and photography/film not requiring exclusivity does not need a permit. Film permit application fees may be waived for bona fide student film/photography projects and non-profit projects. The permitting process for filming/photography is still applicable for these projects (i.e. permit is required). Service charges are still applicable. 44 361 of 704
City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Fee Note
1 Tiny Tots
a) M/W/F a.m.
i) Resident Monthly $291
ii) Non-resident Monthly $338
b) M/W/F p.m.
i) Resident Monthly $241
ii) Non-resident Monthly $282
c) T/Th
i) Resident Monthly $163
ii) Non-resident Monthly $187
d) Summer M/W/F
i) Resident (per 4 week session) $320
ii) Non-Resident (per 4 week session) $372
e) Summer T/Th
i) Resident (per 4 week session) $266
ii) Non-Resident (per 4 week session) $310
f) Late Pick Up
i) Within 15 minutes After Grace Period $22
ii) Every 10 Minutes Thereafter $22
g) Late Payment
i) After the 7th of the Month $14
ii) After the 15th of the Month $42
h) Administrative
i) Membership Fee $53.00 / per session
2 Athletic Fields
a) Youth and Adult Leagues
i) Resident/Pinole Organizations-Hourly $16
ii) Non-Resident/Non-Pinole Org.- Hourly $24
b) Restroom Key Deposit-refundable $53
c) Lighting Fee at Fernandez Park $13
3 Tennis Courts
a) Weekdays
i) Resident $6.00 / hr / court
ii) Non-Resident $8.00 / hr / court
b) Weekends and Holidays
i) Resident $8.00 / hr / court
ii) Non-Resident $11.00 / hr / court
c) Commercial Use—Instructor Fee $11.00 / hr / court
Activity Description
45 362 of 704
City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Activity Description Fee Note
Park Rentals
1 Fernandez Park BBQ Area- per day
a) Resident $127
b) Non-Resident $159
2 Gazebo-per day
a) Resident $289
b) Non-Resident $362
3 Inflatable Jumper Fee
a) Resident $53
b) Non-Resident $79
4 Pinole Valley Park BBQ Area-per day-per area
a) Resident $64
b) Non-Resident $96
5 Restroom Key Deposit- refundable $53
6 Cleaning / Damage Deposit - refundable $210
Youth Center
7 Enrichment Sessions at Schools
a) Resident Varies based on enrichment
sessions and provider
b) Non-Resident Add 10% to resident
8 Enrichment Sessions at PYC
a) Resident Varies based on enrichment
sessions and provider
b) Non-Resident Add 10% to resident
9 Summer Camp-Weekly
a) Resident $231
b) Non-Resident $269
10 Camp Extended Hours (camp Participants Only)
a) Resident $44
b) Non-Resident $50
11 Leader In Training Program-Summer
a) Resident $116
b) Non-Resident $139
12 Contract Camps 20% to 40% markup
46 363 of 704
City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Activity Description Fee Note
13 School Break Camps
a) Resident $231
b) Non-Resident $269
14 Drop-In Activities Varies
15 Late Payment $15/week & increases $11 each
subsequent week
16 Late Pick Up $1.00/minute after
5-minute grace period
17 Days Off Care (Hours 8:30am – 6:00pm)
a) Members/Resident $56 day
b)Non-Members/Resident $74 day
c) Member/Non-Resident $61 day
d) Non-Member/Non-Resident $92 day
18 Extended Care (7:00-8:30 am) $35 day
Senior Center
19 Drop-In Classes
a) Member $2 - $8 per class
b) Non-Member $3 - $9 per class
20 Lunch $1 - $8
21 Special Activities $4 - $10
22 Special Luncheons $10 - $12
23 Salon Services $15 - $45
a) Shampoo/Set/Blow Dry $15
b) Hair Cut and Blow Dry $25
c) Hair Cut $15
d) Shampoo and Set $15
e) Color $35
f) Perm $60
g) Highlights $45 & up
24 Fundraiser Events $5 - $80
25 Monthly Social Dance $12
26 Alcoholic Drinks $3 - $12
27 Annual Pancake Breakfast $10 - $12
28 Annual Membership $30
29 Travel Varies based on trip cost
47 364 of 704
City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Activity Description Fee Note
Classes
30 Adult and Youth Classes
a) Resident 40% of Instructor Fee plus $7.00
Processing fee
b) Non-Resident Add 10% to Resident fee
Community Events
31 Booth Fees
a) For Profit Pinole Business $87
b) For Profit-Non-Pinole Business $116
c) Non-Profit $35
32 Senior Center Craft Fair $25 - $55
Facility Rental
(Non-Profit Rates Apply to 501(c)3 Nonprofits, Faith Organizations and Schools only) 33 Alcohol Permit
34 Certificate of Insurance Purchase
(Certificate required but may be provided by renter’s insurance company at no cost) $58
35 Certificate of Insurance Purchase (for Quinceaneras only/per Diversified Risk Mgmt) (Certificate required but may be provided by renter’s insurance company at no cost) $185
36 Alcohol Use Insurance
(Must be purchased in conjunction with Certificate of Insurance or provided by renter’s insurance at no cost)
$606
37 City Holiday Rental Fee $40
38 Senior Center Main Hall (100-250 Capacity)
a) Booking $55
b) Deposit
i) Deposit without alcohol permit $550
ii) Deposit with Alcohol Permit $825
c) Table and Chair Setup $58
d) Table and Chair Takedown $58
e) Decoration/Clean Up Time (up to 2 hrs) $50 per hour; 2-hr max. f) Rental Rate
i) Resident (5 hours) $722
ii) Non-resident (5 hours) $895
iii) Resident for each add'l hour $104
iv) Non-resident for each add'l hour $139
g) Change of Date Fee
i) Change of Date Fee $231
ii) Change of Date Fee (Less than 75 Days) $347
48 365 of 704
City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Activity Description Fee Note
39 Senior Center Main Hall - Non-Profit Rates (Weekends) a) Booking $55
b) Deposit $275
c) Table and Chair Setup $55
d) Table and Chair Takedown $55
e) Decoration/Clean Up Time (up to 2 hrs) $50 per hour; 2-hr max. f) Rental Rate
i) Pinole Organization (5 hours) $440
ii) Non-Pinole Organization (5 hours) $550
iii) Pinole Org. each add'l hour $55
iv) Non-Pinole Org. each add'l hour $77
40 Senior Center - Computer, Arts/Crafts, & Board Room – M-F 8:30am– 4:30pm a) Non-Profit Organizations $39/rental Includes 2 hours $17/hr after
b) Private or Commercial Organizations $55/rental Includes 2 hours $28/hr after
c) Deposit $44
41 Senior Center - Computer, Arts/Crafts, & Board Room – M-F 4:30pm– 7:30pm a) Non-Profit Organizations $55/rental Includes 2 hours $28/hr after
b) Private or Commercial Organizations $83/rental Includes 2 hours $39/hr after
c) Deposit $44
42 Youth Center Main Area (120 Person Capacity)
a) Booking $55
b) Deposit
i) Deposit without alcohol permit $275
ii) Deposit with alcohol permit $550
c) Rental Rate
i) Resident (4 Hours) $275
ii) Non-Resident (4 Hours) $358
iii) Resident for Each Add’l hour $72
iv) Non-Resident for Each Add’l Hour $94
d) Decoration Time (up to 2 hours) $50.00/hr
e) Change of Date/Late Fee $83
49 366 of 704
City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Activity Description Fee Note
43 Youth Center Workshop Room (40 Person Capacity)
a) Booking $55
b) Deposit
i) Deposit without alcohol permit $275
ii) Deposit with alcohol permit $550
c) Rental Rate
i) Resident (2 hours) $81
ii) Non-resident (2 hours) $116
iii) Resident for each add'l hour $40
iv) Non-resident for each add'l hour $58
d) Decoration Time (up to 2 hours) $29.00/hr
e) Change of Date/Late Fee $58
44 Youth Center Main Area - Non-Profit Rates (Weekends) a) Booking $55
b) Deposit $275
c) Rental Rate
i) Pinole Organization (4 hours) $208
ii) Non-Pinole Organization (4 hours) $300
iii) Pinole Organization each add’l hour $46
iv) Non-Pinole Organization each add’l hour $69
d) Decoration Time (up to 2 hours) $46.00/hr
45 Alex Clark Room (50 Person Capacity) - Nonprofit meetings only a) Security Deposit $150
b) Rental Rate
i) Pinole Organization $12.00/2 hr. mtg
ii) Non-Pinole Organization $29.00/2 hr. mtg
c) Key Replacement Fee $53
50 367 of 704
City of Pinole

MASTER FEE SCHEDULE - WASTEWATER (SEWER) UTILITY FEES
July 1, 2018 July 1, 2019 July 1, 2020 July 1, 2021 July 1, 2022 Residential Users – Per Dwelling Unit
Single-Family $65.40 $67.37 $69.34 $71.44 $73.62
Multiple-Family [1] $55.59 $57.26 $58.94 $60.72 $62.58
Non-Residential Users, Minimum charge – based on water service size as provided by East Bay Municipal Utility District 5/8” $15.00 $15.45 $15.92 $16.40 $16.90
3/4” $22.50 $23.18 $23.85 $24.60 $25.35

1.0” $37.50 $38.63 $39.75 $41.00 $42.25

1.5” 75 $77.25 $79.50 $82.00 $84.50

2.0” $120.00 $123.60 $127.20 $131.20 $135.20

3.0” $240.00 $247.20 $254.40 $262.40 $270.40

4.0” $375.00 $386.25 $397.50 $410.00 $422.50

6.0” $750.00 $772.50 $795.00 $820.00 $845.00

8.0” $1,200.00 $1,236.00 $1,272.00 $1,312.00 $1,352.00

10.0” $1,875.00 $1,931.25 $1,987.50 $2,050.00 $2,112.50 Non-Residential Volumetric Rates are per 100 cubic feet (CCF) of water consumed, as provided by East Bay Municipal Utility District All Non-Residential $6.30 $6.49 $6.68 $6.88 $7.09
Sewer Lateral Video Inspection $85.00 $100.00
[1] Includes Accessory Dwelling Units
Activity Description
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CITY COUNCIL REPORT
REPORT
DATE: MAY 16, 2023
TO: MAYOR AND COUNCIL MEMBERS
FROM: MARKISHA GUILLORY, FINANCE DIRECTOR
SUBJECT: TEN-YEAR GENERAL FUND STATUS QUO FINANCIAL FORECAST (FISCAL YEAR (FY) 2023/24 THROUGH FY 2032/33)

RECOMMENDATION
City staff recommends that the City Council receive the ten-year General Fund status quo financial forecast (Fiscal Year (FY) 2023/24 - FY 2032/33).

BACKGROUND
A long-term financial forecast estimates an entity’s future revenues and expenditures based on assumptions about the entity’s future activities and operating environment.

The purpose of a long-term financial forecast is to identify future financial opportunities and challenges.

For a number of years, the City has created long-term (five year) financial forecasts as part of the Long-Term Financial Plan (LTFP) and annual operating and capital budget. The City has particularly focused on long-term “status quo” forecasts for the General Fund. A status quo financial forecast estimates the City’s future revenues and expenditures if the City maintains status quo (current) service and staffing levels. Such a forecast answers the question of whether the City is expected to have a balanced budget (revenues equal or exceed expenditures) in the future if the City does not change anything about its service, staffing levels, and revenue mechanisms. The forecast focuses on the General Fund because it is the largest and most flexible pool of City resources.

The City Council requested that staff prepare a ten-year financial forecast. Attached find the ten-year General Fund status quo financial forecast. A ten-year all funds status quo financial forecast will be included in the next LTFP.

City staff used the FY 2023/24 baseline budget as the starting point for the ten-year General Fund forecast. Staff then applied quantitative and qualitative methods to forecast future revenues and expenditures, as described below. 12A
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REVIEW AND ANALYSIS
Based on the assumptions described below, the ten-year General Fund status quo financial forecast shows that the City’s ongoing General Fund revenues are forecasted to grow at a slower rate than its ongoing expenditures, which results in a growing imbalance over time. Over the ten-year period, General Fund revenues are forecasted to grow at approximately 3% annually whereas expenditures are forecasted to grow at approximately 4% annually. In addition, the forecast anticipates that the City will exhaust the Pension Trust Fund in FY 2029/30, after which normal General Fund revenues will need to cover the cost of the City’s significantly increased employee pension expenses.

The table below illustrates the General Fund revenues and expenditures forecasted for the next ten years.
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GENERAL FUND SUMMARYINCLUDES MEASURE S 2006 & 2014
2022-23
Revised
Budget
2023-24
Forecast
2024-25
Forecast
2025-26
Forecast
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
2029-30
Forecast
2030-31
Forecast
2031-32
Forecast
2032-33
Forecast
Total Revenue 24,021,469 25,610,622 26,742,430 27,557,583 28,458,016 29,346,081 30,247,957 31,178,629 29,215,209 30,118,618 31,051,113 Total Expenditures 24,568,922 25,610,622 26,946,315 28,019,449 29,162,410 30,208,662 31,526,150 32,623,068 33,760,122 35,065,817 36,287,719 Surplus/Deficit (547,453) - (203,885) (461,866) (704,395) (862,581) (1,278,193) (1,444,439) (4,544,912) (4,947,199) (5,236,606) Fund Balance, June 30 8,889,757 8,125,237 7,699,354 7,006,611 6,062,103 4,949,805 3,411,905 1,697,372 (3,128,439) (8,367,772) (13,908,197) sion Fund Balance, June 30 14,459,597 13,002,774 11,286,816 9,379,328 7,295,543 5,022,964 2,548,304 (142,567) - - - l Reserve Balance, June 30 9,363,369 10,293,189 10,705,760 11,146,314 11,604,735 12,081,745 12,578,092 13,094,554 13,631,942 14,191,097 14,772,896 371 of 704
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It is important to note that forecasts are less reliable for distant future years, and are sensitive to changes in assumptions. The ten-year General Fund status quo financial forecast will be included in the Fiscal Year (FY) 2023/24 Operating and Capital Budget document. It will also be included in the forthcoming Long-Term Financial Plan (LTFP) that the City anticipates completing in summer or fall 2023. An objective of the LTFP will be to identify strategies to address this forecasted imbalance in the General Fund as well as address the City’s two large unfunded liabilities, which are deferred capital maintenance and other post-employment benefits (OPEB) expenses.

Revenues
Property Tax
Property tax is an ad valorem tax levied on real property. The fixed statutory rate, set by Proposition 13, is 1% of assessed valuation. The City receives approximately 19% of the total property tax levied on property located within its boundaries. Property tax is made up of four components - secured (basic and Redevelopment Property Tax Trust Fund (RPTTF)); unsecured; supplemental; and property transfer tax. The forecast assumes an average 3% growth rate consistent with projections provided by HdL, the City’s sales tax consultant. The forecast does not account for any potential new construction. The 19% growth rate expected in FY 2023/24 is primarily due to an increase in RPTTF resulting from the retirement of a significant former Redevelopment Agency debt that was paid off in FY 2022/23. The forecast shows another large increase in property tax in FY 2024/25 because the final remaining former Redevelopment Agency debt will be paid off in FY 2023/24, which will result in increased RPTTF revenue in FY 2024/25.

Sales Tax
The overall sales tax rate on purchases made in Pinole is 9.75%. Of that amount, the City receives the statewide standard 1% (referred to as the Bradley Burns sales tax) plus 0.5% due to Measure S 2006 and 0.5% due to Measure S 2014. The forecast assumes an average 3% growth rate in the City’s sales tax revenue, consistent with projections provided by HdL, the City’s sales tax consultant. Currently, there is discussion at the State level about revisiting the methodology used to determine sales tax revenue allocated to cities for online sales. While this could have implications on the City’s sales tax revenue in future years, the forecast does not account for any significant changes since decisions have not been made.

Utility Users’ Tax
The City levies an 8% utility users’ tax (UUT) on the value of public utilities services consumed within the City limits for electricity, gas, and telecommunications. The UUT was originally established in 1998 and extended in 2004 and 2018. The forecast assumes an average 4% growth rate based on trends.
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Franchise Fees
The City levies a franchise fee on organizations that use the public right of way to furnish gas (PG&E) (1%) and electricity (PG&E) (2%), refuse (Republic Services) (10%), and cable television (Comcast and AT&T) (5%) services to citizens living within the City’s boundaries. The fees are defined in the franchise agreements between the City and the organizations and are paid directly to the City by these franchisees. The forecast assumes an average 1% growth rate based on trend analysis. While franchise fee revenue has grown collectively, one of the major services, cable, has had flat to low growth. One factor is the change in consumer preference from traditional cable to streaming services.

Intergovernmental Tax
Intergovernmental Tax is the motor vehicle license fee (VLF), also known as the automobile in-lieu tax, which is imposed on the ownership of a motor vehicle in-lieu of taxing it as personal property. The VLF is paid annually by vehicle owners to the State at the time vehicle registrations are renewed based on a vehicle’s current value. The forecast assumes an average 4% growth rate, consistent with projections provided by HdL, the City’s property tax consultant.

Transient Occupancy Tax
The City’s transient occupancy tax (TOT) was established in 1986 and amended in 1991 to impose a 10% tax for the privilege of occupying quarters on a transient basis in accordance with Chapter 3.24 of Municipal Code. This tax is imposed upon persons staying 30 days or less in a motel or lodging facility. The forecast assumes an average 3% growth rate based on trend analysis.

Business License Tax
The City’s business license tax was established in 1975 and is assessed on all businesses operating within City limits in accordance with Municipal Code Title 5. The City charges business license tax in accordance with the provisions of Government Code 37101. Pinole’s tax is computed based on a flat tax (currently $160) per year combined with a variable tax component based on the number of employees engaged in each business. The forecast assumes an average 4% growth rate based on trend analysis.

Public Safety Charges
Public safety charges are the revenues received from the cities of Hercules and San Pablo for police dispatch services that Pinole provides to those jurisdictions under an Intergovernmental Service Sharing agreement. Under the current agreement, the City recovers approximately 67% of the total cost of performing dispatch services for the three jurisdictions. The forecast assumes an average 3% growth rate based on the 373 of 704
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current formula. A new agreement is under negotiation as the current one expires on June 30, 2023.

Other Revenue
Other revenues is made up of all other revenue sources, such as fees, permits, interest income, grants, reimbursements, and other miscellaneous revenue. These revenues are projected primarily using trend analysis. The forecast assumes an average 1% growth rate.

Transfers In
The transfer in shown comes from the Pension Section 115 Trust to offset the increase in pension costs in the General Fund. The amount transferred is based on the difference between the City’s base year (FY 2018/19) contribution toward employee pensions and the forecasted required City contribution in future years.

Expenditures
Salaries and Wages
The forecast for salaries and wages is based on the City’s current staffing level (116) full-time equivalents (FTEs), future salary increases for different classifications already agreed upon in the City’s current labor memorandums of understanding (MOUs), and an assumption about salary increases after current labor MOUs expire (3% annually). The forecast includes a savings factor equal to 4% of total annual salary and benefits expenditures to account for savings resulting from position vacancies.

Benefits
The cost of retirement benefits is the City’s annual required contribution for employees’ pension to the California Public Employees’ Retirement System (CalPERS). The City’s annual required contribution is determined by an annual actuarial valuation report, the most recent of which is as of July 2021. The forecast reflects the net cost to the City (the required total contribution minus the employee contributions). All classic employees currently contribute the required employee contribution plus a portion of the employer’s contribution for a total of 15%.

Other benefits include employee medical/dental/vision care, workers’ compensation, and others. The benefits cost in the forecast is based primarily on trends and information provided by service providers. The forecast assumes an average 4.5% annual growth rate for all non-pension benefits.
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Operations and Maintenance
Operations and maintenance is primarily discretionary and non-personnel related expenditures, such as professional services, utilities, and materials and supplies. The forecast assumes an average 3% increase to account for anticipated inflation consistent with long-term historical trends.

Capital Outlay
Capital outlay includes non-major asset acquisition and improvements, such as computer equipment and furniture. The forecast assumes an average 3% growth rate to account for anticipated inflation consistent with long-term historical trends.

Major one-time capital improvements are not reflected in the status quo forecast.

Though they may span multiple fiscal years, capital projects are non-recurring in nature and are not accounted for in the baseline budget or forecast. The City develops a separate Five-Year Capital Improvement Plan (CIP) to plan for and appropriate funds to capital improvement projects. Each fiscal year, capital needs are assessed and prioritized through the capital improvement planning process.

Contra Costa County Fire Protection District Fire Services Agreement Effective March 1, 2023, the Contra Costa County Fire Protection District (CCCFPD) began to provide fire protection and emergency medical services to Pinole residents.

The forecast assumes an average 4% growth rate in line with the inflation factor built into the agreement. The forecast assumes that the agreement will extend beyond the initial five-year term, and that the contribution from Measure X to offset the costs will also continue.

Debt Service
Debt service is solely comprised of the payment of principal and interest on the 2006 pension obligation bonds (POBs) that were issued to pay down the City’s unfunded accrued actuarial liability with CalPERS. The future years are forecasted based on the long-term debt obligation schedule. This debt will be fully paid and retired in FY 2035/36.

Transfers Out
Transfers out includes the transfer of funds from the General Fund to other funds to support Recreation and Pinole Community Television (PCTV) operations. The transfer helps to stabilize the budgets in those areas as their operating costs are not fully recoverable. The forecast assumes a flat dollar amount consistent with past practice although subsidy amounts may fluctuate from year to year. The forecast assumes a 3% increase to account for anticipated inflation consistent with long-term historical trends.
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Fund Balance
General Fund Balance and General Reserves
Fund balance is the accumulation of surplus funds for fiscal years in which revenues exceeded expenditures. The Preliminary Fund Balance is the estimated General Fund fund balance before any transfers are made out of the General Fund to the General Reserve per the Reserve Policy. The Reserve Policy requires that an amount equal to 50% of total General Fund ongoing expenditures be set aside in a separate fund, the General Reserve, to maintain adequate financial resources in the event of financial distress.

Pension Trust Fund Balance
In June 2018, the City established a Section 115 Trust to set aside resources to offset the City’s significant unfunded pension liability and anticipated significant increases in the City’s future annual required contributions to CalPERS. The City withdraws resources from the trust to remit to CalPERS such that the General Fund’s contribution to CalPERS for any year would be held level at the City’s contribution in FY 2018/19, the baseline year. The pension fund balance will continue to decrease as funds are withdrawn each year because the trust was funded with one-time proceeds as its only source of funding.

FISCAL IMPACT
There is no fiscal impact associated with this item.

ATTACHMENTS
A – Ten-Year General Fund Status Quo Financial Forecast (Fiscal Year (FY) 2023/24 Through FY 2032/33)
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GENERAL FUND SUMMARY
INCLUDES MEASURE S 2006 & 2014
2022-23
Revised Budget
2023-24
Forecast
2024-25
Forecast
2025-26
Forecast
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
2029-30
Forecast
2030-31
Forecast
2031-32
Forecast
2032-33
Forecast

REVENUE
PROPERTY TAX 4,776,626 5,678,211 6,182,557 6,386,582 6,635,020 6,834,070 7,039,092 7,250,265 7,467,773 7,691,806 7,922,561 SALES TAX 4,582,095 4,621,023 4,724,310 4,853,173 5,004,328 5,160,972 5,315,801 5,475,275 5,639,533 5,808,719 5,982,981 MEAS S 2006 & 2014 LOCAL SALES TAX 4,902,000 4,972,000 5,084,000 5,222,000 5,384,000 5,554,000 5,720,620 5,892,239 6,069,006 6,251,076 6,438,608 UTILITY USERS TAX 1,934,150 2,085,485 2,168,904 2,255,661 2,345,887 2,439,722 2,537,311 2,638,804 2,744,356 2,854,130 2,968,295 FRANCHISE TAX 786,790 794,658 802,605 810,631 818,737 826,924 835,194 843,545 851,981 860,501 869,106 INTERGOVERNMENTAL TAX 2,215,948 2,319,918 2,385,435 2,460,102 2,544,912 2,645,006 2,749,606 2,858,390 2,971,526 3,089,187 3,211,555 TRANSIENT OCCUPANCY TAX 440,000 453,200 466,796 480,800 495,224 510,081 525,383 541,145 557,379 574,100 591,323 BUSINESS LICENSE TAX 412,500 450,014 463,514 477,420 491,742 506,495 521,690 537,340 553,460 570,064 587,166 CHARGES FOR SERVICES 1,405,108 1,432,539 1,475,515 1,519,781 1,565,374 1,612,335 1,660,705 1,710,526 1,761,842 1,814,698 1,869,138 OTHER REVENUE 549,640 558,094 563,675 569,312 575,005 580,755 586,562 592,428 598,352 604,336 610,379

LOAN/BOND PROCEEDS -
Total Revenue 22,004,857 23,365,142 24,317,312 25,035,460 25,860,229 26,670,361 27,491,965 28,339,958 29,215,209 30,118,618 31,051,113

TRANSFERS IN
PENSION TRANSFER IN (FY 19/20 alloc)
PENSION TRANSFER IN 2,016,612 2,245,480 2,425,118 2,522,123 2,597,787 2,675,720 2,755,992 2,838,672 - - - Total Revenue 24,021,469 25,610,622 26,742,430 27,557,583 28,458,016 29,346,081 30,247,957 31,178,629 29,215,209 30,118,618 31,051,113

EXPENDITURES
SALARIES 11,462,312 9,359,141 9,639,915 9,929,113 10,226,986 10,533,796 10,849,810 11,175,304 11,510,563 11,855,880 12,211,556 BENEFITS - PERS RETIRE 3,808,871 2,834,290 3,174,405 3,428,357 3,668,342 3,851,759 4,275,453 4,446,471 4,624,330 4,809,303 5,001,675 BENEFITS - OTHER 3,687,664 3,385,361 3,537,702 3,696,899 3,863,259 4,037,106 4,218,776 4,408,621 4,607,009 4,814,324 5,030,969 OPERATIONS AND MAINTENANCE 3,298,050 2,144,196 2,408,522 2,480,778 2,555,201 2,631,857 2,710,813 2,792,137 2,875,901 2,962,178 3,051,043 CCCFPD FIRE SERVICES AGREEMENT 5,484,781 5,704,172 5,932,339 6,169,633 6,416,418 6,673,075 6,939,998 7,217,598 7,506,302 7,806,554 DEBT SERVICE 596,107 611,107 636,100 651,100 721,100 721,100 721,100 721,100 721,100 848,100 848,100 CAPITAL OUTLAY 294,993 332,990 342,980 353,269 363,867 374,783 386,027 397,607 409,536 421,822 434,476 TRANSFERS OUT 1,420,925 1,458,756 1,502,519 1,547,594 1,594,022 1,641,843 1,691,098 1,741,831 1,794,086 1,847,908 1,903,346 Total Expenditures 24,568,922 25,610,622 26,946,315 28,019,449 29,162,410 30,208,662 31,526,150 32,623,068 33,760,122 35,065,817 36,287,719 Surplus/Deficit (547,453) - (203,885) (461,866) (704,395) (862,581) (1,278,193) (1,444,439) (4,544,912) (4,947,199) (5,236,606) Fund Balance, July 1 10,535,548 8,889,757 8,125,237 7,699,354 7,006,611 6,062,103 4,949,805 3,411,905 1,697,372 (3,128,439) (8,367,772) Preliminary Fund Balance, June 30 9,988,095 8,889,757 7,921,352 7,237,489 6,302,216 5,199,522 3,671,612 1,967,466 (2,847,540) (8,075,638) (13,604,378) General Reserves Adjustment (1,098,338) (764,520) (221,998) (230,878) (240,113) (249,718) (259,706) (270,095) (280,898) (292,134) (303,820) Fund Balance, June 30 8,889,757 8,125,237 7,699,354 7,006,611 6,062,103 4,949,805 3,411,905 1,697,372 (3,128,439) (8,367,772) (13,908,197) Pension Fund Balance, July 1 16,045,223 14,459,597 13,002,774 11,286,816 9,379,328 7,295,543 5,022,964 2,548,304 - - - Revenues - Interest 490,986 838,657 754,161 654,635 544,001 423,141 291,332 147,802 - - - Expenditure - Transfers Out 2,016,612 2,245,480 2,425,118 2,522,123 2,597,787 2,675,720 2,755,992 2,838,672 - - - Expenditures 60,000 50,000 45,000 40,000 30,000 20,000 10,000 Pension Fund Balance, June 30 14,459,597 13,002,774 11,286,816 9,379,328 7,295,543 5,022,964 2,548,304 (142,567) - - - Fund Balance, July 1 8,192,602 9,363,369 10,293,189 10,705,760 11,146,314 11,604,735 12,081,745 12,578,092 13,094,554 13,631,942 14,191,097 Revenues - Interest 72,429 165,301 190,573 209,675 218,309 227,292 236,641 246,368 256,489 267,021 277,979 Revenues - Transfer In 1,098,338 764,520 221,998 230,878 240,113 249,718 259,706 270,095 280,898 292,134 303,820 General Reserve Balance, June 30 9,363,369 10,293,189 10,705,760 11,146,314 11,604,735 12,081,745 12,578,092 13,094,554 13,631,942 14,191,097 14,772,896

CITY OF PINOLE

LONG-TERM FINANCIAL FORECAST

ATTACHMENT A
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CITY COUNCIL REPORT
REPORT
DATE: MAY 16, 2023
TO: MAYOR AND COUNCIL MEMBERS
FROM: MARKISHA GUILLORY, FINANCE DIRECTOR
SUBJECT: PRELIMINARY PROPOSED FISCAL YEAR (FY) 2023/24

OPERATING AND CAPITAL BUDGET

RECOMMENDATION
City staff recommends that the City Council review the Preliminary Proposed Fiscal Year (FY) 2023/24 Operating and Capital Budget and provide direction to staff for changes to incorporate into the next draft of the document, the Revised Proposed version.

BACKGROUND
The City operates on an annual budget cycle. Through the budget, the City Council approves revenue estimates and authorizes City staff to expend the City’s limited financial resources. City staff is responsible for preparing a proposed budget for City Council’s consideration, modification, and adoption.

As noted above, the City goes through an annual process of developing a budget for the upcoming fiscal year. The City’s budget is considered an “incremental” budget, meaning that the budget for the upcoming year is developed based on the current year’s budget and includes incremental changes. City staff takes the following steps to create the Preliminary Proposed budget:
• Finance Department uses the current FY 2022/23 budget, which incorporates any mid-year changes approved by the City Council, as the starting point; • Finance Department creates a “baseline” budget for FY 2023/24 by taking the ongoing revenues and expenditures included in the current FY 2022/23 budget and factoring in known or assumed changes to revenues and expenditures (i.e., forecasted changes to different revenue streams, general inflation, known changes to debt service, etc.);
• Departments review and confirm the known and assumed changes incorporated into the baseline budget;
• Departments submit requests for changes from the baseline budget to address proposed special projects or increased service levels; and 12B
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• Finance Department and City Manager consider department requests for changes to the baseline budget and prepare a Preliminary Proposed budget for the City Council’s consideration.

City staff presented the baseline General Fund budget to the Finance Subcommittee on April 12, 2023 and to the City Council at a special meeting on April 25, 2023 to receive feedback on the assumptions contained in the baseline budget. The Finance Subcommittee and City Council did not direct staff to make any changes to the baseline General Fund budget. Staff has reviewed and revised the baseline budget multiple times to ensure that it does not include any one-time revenues or expenditures and that all of the estimates it contains are as precise as feasible. This resulted in a final baseline budget.

City staff is required by the City’s Financial Policy on a Structurally Balanced Budget to create a proposed General Fund operating budget that is structurally balanced, meaning that ongoing revenues equal or exceed ongoing expenditures. The final baseline General Fund budget contained a shortfall of approximately $274,000. City staff collaborated to identify ongoing General Fund expenditure reductions in order to eliminate that gap. This has resulted in a Preliminary Proposed Fiscal Year (FY) 2023/24 Operating and Capital Budget that is structurally balanced.

REVIEW AND ANALYSIS
The Preliminary Proposed budget contains staff’s recommendations regarding revenues and expenditures for FY 2023/24. The total (all funds) revenue budget is approximately $46.1 million. The City’s total (all funds) expenditure budget is approximately $59.7 million. The Preliminary Proposed budget is structurally balanced, meaning that ongoing revenues are sufficient to cover ongoing expenditures. One-time expenditures are paid for using one-time revenues and other sources, including fund balance, which is why total expenditures can exceed total revenues.

The General Fund (including Measure S 2006 and 2014) total revenue budget is approximately $25.6 million, and its total expenditure budget is approximately $31.0 million. The Preliminary Proposed FY 2023/24 Operating and Capital Budget includes the use of approximately $5.4 million from the General Fund and Measure S unassigned fund balance to fund several one-time capital projects that were budgeted in the FY 2022/23 Operating and Capital Budget but were not completed and have been carried over.

The Preliminary Proposed budget for FY 2023/24 is a status quo budget, meaning that it does not include any significant new City programs or services, and does not include any new City staff positions. The Preliminary Proposed budget recommends that the City carry out the same ongoing programs and activities in FY 2023/24 as it has in the current fiscal year.
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City staff will undertake a thoughtful and substantial set of programs and activities in FY 2023/24. Staff will complete routine work and staff-initiated special projects to improve efficiency and services; 2020-2025 Strategic Plan “strategies”; Capital Improvement Plan (CIP) projects; and other Council-directed special projects. These Council-directed special projects, which are all consistent with City goals, are listed below. They are sorted by level of completion.

Nearly Complete
• Continuing to implement additional City-coordinated community events (United Against Hate Week, Earth Month, etc.)
• Development of the Climate Action and Adaptation Plan (CAAP) • Disposal and/or visioning for surplus City property
• Development of regulations regarding single-use plastics Partially Complete
• Research on options for just cause eviction regulations • Research on a potential citywide project labor agreement (PLA) • Research on steps the City would need to take to establish a public bank • Creation of a sister city agreement
• Creation of a public art program/City mural program update • Implementation of a City of Pinole job fair
• Implementation of a weatherization program
Recently Underway
• Research on additional food security and recovery activities Not Yet Underway
• Options for Old Town wayfinding signage
• Completion of an electric vehicle (EV) charging station feasibility study • Research on the process required to establish a fire prevention maintenance district
• Establishing a business development/community help reserve • Establishing a revitalization reserve
City staff believes that it will be able to complete all of the Council-directed special projects listed above by the end of FY 2023/24, and they have been included in the Preliminary Proposed budget, but staff does not have the capacity to take on any additional special projects. Staff recommends that the City adopt a practice of not adding any special projects mid-fiscal year unless an existing comparable special project is eliminated.

Structural Balance
As noted above, it is a goal of the City’s Financial Policy on a Structurally Balanced Budget, and a public finance best practice, to create a structurally balanced proposed 380 of 704
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budget. The table below shows the ongoing General Fund revenues and expenditures in the Preliminary Proposed budget and illustrates the balance.

Table 1 - Preliminary Proposed Budget
Because the baseline General Fund budget for FY 2023/24 had a shortfall and City departments needed to make minor reductions in their ongoing expenditures in the Preliminary Proposed budget such that it would be structurally balanced, there was no capacity for City departments to add new ongoing General Fund expenditures to the Preliminary Proposed FY 2023/24 budget. The Police Department did request funding for three new positions for FY 2023/24, which were not included in the Preliminary Proposed budget. These were for an additional Lead Dispatcher for the West Bay Communications Center, where the City provides police dispatching services for Pinole, Hercules, and San Pablo, and two additional officers to perform traffic enforcement activities. The cost of the additional Lead Dispatcher position is approximately $120,000 annually, approximately two-thirds of which would be paid by Hercules and San Pablo, and the cost of the two additional Police Officer positions is approximately $320,000 annually. These new positions have not been included in the FY 2023/24
Preliminary Proposed
Baseline Budget
Sources
PROPERTY TAX $ 5,678,211
SALES TAX 4,621,023
LOCAL SALES TAX - MEASURE S 2006 & 2014 4,972,000
UTILITY USERS TAX 2,085,485
FRANCHISE TAX 794,658
INTERGOVERNMENTAL TAX 2,319,918
TRANSIENT OCCUPANCY TAX 453,200
BUSINESS LICENSE 450,014
CHARGES FOR SERVICES 1,432,539
OTHER REVENUES 558,095
Total Revenues 23,365,143
TRANSFERS IN 2,245,480
Total Sources 25,610,623
Uses
By Category
SALARIES & WAGES 9,359,141
BENEFITS 6,219,651
OPERATIONS AND MAINTENANCE 2,144,196
CCCFPD FIRE SERVICES AGREEMENT 5,484,781
CAPITAL OUTLAY 332,990
DEBT SERVICE 611,107
Total Expenditures By Category 24,151,866
TRANSFERS OUT 1,458,756
Total Uses By Category 25,610,622
Net Surplus/(Deficit) $ 0
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Preliminary Proposed budget because City staff did not believe that the City had the financial capacity to add them. Staff will look closer at the Lead Dispatcher position mid fiscal year and consider requesting funding for such from the Council. Staff does not intend to request funding for the Police Officer positions, but did want to mention them to the Council as items worth consideration in the future if resources permit.

Responses to City Council Requests for Information
The City Council asked staff, at the April 25, 2023 special meeting, to provide some additional information to Council at a later date. Below find that information.

Pinole Sales Tax Rate Compared to Other Jurisdictions
The following lists the sales tax rates of Pinole and its neighboring jurisdictions:
• Pinole 9.75%
• Concord 9.75%
• El Cerrito 10.25%
• Hercules 9.75%
• Martinez 9.75%
• Pleasant Hill 9.75%
• Richmond 9.75%
• San Pablo 9.50%
Franchise Agreements
The City has established and maintained long-standing franchise agreements, noted below, with utility service providers of gas, electricity, refuse and cable services. A franchise agreement is a negotiated contract between a municipality and a service provider that grants the utility the right to serve customers in the City’s jurisdiction.

The City’s franchise agreements are as follows:
• Pacific Gas and Electric (Gas) – levies a 1% tax on gas consumption. The agreement was ratified in September 1960 and does not have an expiration date.
• Pacific Gas and Electric (Electricity) – levies a 2% tax on electricity consumption. The agreement was ratified in September 1960 and does not have an expiration date.
• Republic Services (Refuse) – levies a 10% tax on refuse services. The agreement was ratified in August 1986 and subsequently amended multiple times, and has an expiration date of June 30, 2025.
• Comcast/AT&T (Cable) – levies a 5% tax on cable access services. The agreement was ratified in April 2002 and had an expiration date of April 2009.

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available, but staff will continue to search the City’s historic records for the latest agreement to determine the expiration date.

Benefits of the Inflation Reduction Act to Cities
The Inflation Reduction Act (IRA), which was signed into law by the President in August 2022, earmarked $369 billion to go toward to cutting energy costs, creating high-paying and high-quality jobs, and advancing climate action initiatives. The IRA builds on the funding opportunities for climate action included in the Infrastructure Investment and Jobs Act (IIJA) and will provide funding opportunities through a combination of grants, loans, rebates, incentives, and other investments. Local governments are able access IRA funding opportunities by applying to programs either directly or indirectly (through state and federal agencies), depending on the stipulations of the program and who the specific beneficiaries are. Along with identifying projects that might be eligible for IIJA funding, staff will also look for IRA funding opportunities.

A good source of information on the IRA and its provisions is the “Building a Clean Energy Economy: A Guidebook to the Inflation Reduction Act’s Investments in Clean Energy and Climate Action”, published by the Whitehouse in January 2023. The guidebook can be found here: Inflation-Reduction-Act-Guidebook.pdf (whitehouse.gov).

NEXT STEPS
City staff invites the feedback of the City Council and members of the public on the Preliminary Proposed budget at the City Council’s May 16, 2023 meeting. The City has also developed a Preliminary Proposed Fiscal Year (FY) 2023/24 – 2027/28 FiveYear Capital Improvement Plan (CIP), which contains the capital budget for FY 2023/24 and a conceptual capital budget for FY 2024/25 – FY 2027/28. City staff also invites the feedback of the City Council and members of the public on the Preliminary Proposed CIP at the City Council’s May 16, 2023 meeting.

Following the May 16, 2023 Council meeting, staff will incorporate the Council’s feedback as well as additional staff-generated content into a Revised Proposed version of the budget that will be presented to the City Council for review and feedback on June 6, 2023. Staff plans to present the resulting version of the budget, the Final Proposed budget, to the City Council on June 20, 2023.

FISCAL IMPACT
The City Council’s review and direction on the Preliminary Proposed Fiscal Year (FY) 2023/24 Operating and Capital Budget does not itself have any fiscal impact on the City. The fiscal impact of the Preliminary Proposed budget is well described in the budget document itself.
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ATTACHMENTS
A – Preliminary Proposed Fiscal Year (FY) 2023/24 Operating and Capital Budget 384 of 704

OPERATING AND

CAPITAL BUDGET
City of Pinole
FISCAL YEAR 2023/24
Preliminary Proposed - May 16, 2023

ATTACHMENT A
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June 20, 2023
Dear City Council and Residents -
City staff is pleased to present the Final Proposed Fiscal Year (FY) 2023/24 Operating and Capital Budget (“FY 2023/24 Budget”).

City staff is responsible for preparing a proposed budget for City Council’s consideration.

The FY 2023/24 Budget incorporates input that was provided by the City Council and members of the community through multiple meetings of the Finance Subcommittee, City Council, and other engagement opportunities.

FY 2023/24 Budget is a structurally balanced, status quo budget. This means that ongoing revenues are sufficient to cover ongoing expenditures, and that service levels and revenue mechanisms in the budget are essentially the same as those in the current year budget, FY 2022/23.

The Pinole community demonstrated incredible resilience in 2020 and 2021 while facing COVID-19 and other challenges. The City maintained all core municipal services during that period. As COVID-19 waned, in FY 2021/22 and FY 2022/23 the City began work on and completed a number of special projects and program expansions to improve City operations and community quality of life. The City added a number of new staff positions in FY 2022/23 to add capacity, and also entered a contract with Contra Costa County Fire Protection District (CCCFPD) for fire protection and emergency medical services. The City’s accomplishments in 2022 and plans for 2023 are well-summarized in the City of Pinole 2022 Year in Review and 2023 Look Ahead document, which was recently published.

In FY 2023/24, the City will continue to work on completing the City’s 2020 – 2025 Strategic Plan strategies, Capital Improvement Plan (CIP) projects, routine staff work, staff-initiated process improvements, and other Council-directed special projects. These include the implementation of additional community events, development of a Climate Action and Adaptation Plan (CAAP), development of an Active Transportation Plan, and feasibility assessments regarding a public bank, municipal broadband, and recycled water. It is a thoughtful and ambitious work program that will create improved services and plans for a better future. The FY 2023/24 Budget does not include any new City positions.

CITY OF PINOLE
Office of the City Manager
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Looking to the future, the City will complete an updated Long-Term Financial Plan (LTFP) in summer or fall 2023. While the FY 2023/24 Budget is structurally balanced, and the City’s long-term financial forecast shows that ongoing City revenues are expected to generally be sufficient to cover ongoing routine City services, existing City revenue mechanisms are not going to be sufficient to address the City’s two main unfunded liabilities, which are deferred capital maintenance and other post-employment benefits (medical insurance coverage for retired City employees). The LTFP will illustrate all of the City’s mandatory and discretionary future financial obligations and identify how to address them.

A key goal of the City’s is to engage with the community and provide welcoming, highquality services. City staff looks forward to working with you to make Pinole the best that it can be for current and future generations. Please connect and engage with the City through its numerous platforms.

I would like to thank all of the members of the community that participated in this year’s budget development process, as well as the City’s Finance Department for preparing the budget.

Sincerely,
Andrew Murray
City Manager
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CITY OF PINOLE
FISCAL YEAR (FY) 2023/24 OPERATING AND CAPITAL BUDGET

TABLE OF CONTENTS
Transmittal Letter...............................................................................................................................i Table of Contents..............................................................................................................................iii Executive Summary............................................................................................................................1 Executive Summary................................................................................................................................... 3 Background .......................................................................................................................................7 Elected Officials and Department Heads.................................................................................................. 9 Strategic Plan 2020 – 2025 Vision, Mission, and Goals .......................................................................... 11 Profile of the City .................................................................................................................................... 12 City Organizational Structure .................................................................................................................. 13 Budget Development Process and Budget Award..............................................................................15 Budget Development Process .................................................................................................................17 Budget Award.......................................................................................................................................... 21 Revenue and Expenditure Summaries...............................................................................................23 General Fund Revenue and Expenditures ............................................................................................... 25 Major Non-General Funds....................................................................................................................... 37 All Funds Revenue and Expenditures ...................................................................................................... 41 Long-Term Financial Forecast ................................................................................................................. 53 Budgeted Positions ..................................................................................................................................55 Labor Allocations ..................................................................................................................................... 59 Department Budgets ........................................................................................................................61 Elected Officials ....................................................................................................................................... 63 City Council ......................................................................................................................................... 63 City Treasurer ...................................................................................................................................... 69 Appointed Officials .................................................................................................................................. 71 City Manager ....................................................................................................................................... 71 Information Technology ................................................................................................................. 76 City Attorney ....................................................................................................................................... 79 City Clerk ............................................................................................................................................. 83 Administration ........................................................................................................................................ 87 Finance ................................................................................................................................................ 87 City of Pinole v 391 of 704
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Human Resources ............................................................................................................................... 93 Public Safety ............................................................................................................................................ 99 Police ................................................................................................................................................... 99 Public Works ...........................................................................................................................................115 Administration & Engineering............................................................................................................123 Road Maintenance ............................................................................................................................ 125 Facility Maintenance ......................................................................................................................... 128 National Pollutant Discharge Elimination System (NPDES) Storm Water ....................................... 131 Park Maintenance ............................................................................................................................. 133 Waste Reduction ............................................................................................................................... 136 Lighting & Landscape District ............................................................................................................ 137 Water Pollution Control Plant ........................................................................................................... 138 Community Development ..................................................................................................................... 145 Planning ............................................................................................................................................ 151 Building Inspection............................................................................................................................ 153 Successor Agency Administration ..................................................................................................... 156 Housing Assets for Resale ................................................................................................................. 157 Code Enforcement ............................................................................................................................ 158 Economic Development .................................................................................................................... 160 Community Services .............................................................................................................................. 161 Administration .................................................................................................................................. 167 Recreation ......................................................................................................................................... 169 Senior Center ............................................................................................................................... 169 Tiny Tots ....................................................................................................................................... 172 Youth Center ................................................................................................................................ 174 Swim Center ................................................................................................................................. 177 Memorial Hall .............................................................................................................................. 178 Tennis ........................................................................................................................................... 179 Library Services ............................................................................................................................ 180 Animal Control ............................................................................................................................. 181 Pinole Community Television ........................................................................................................... 182 General Government ............................................................................................................................ 189 Schedule of Transfers ....................................................................................................................193 Debt Obligations ...........................................................................................................................195 Appendix .......................................................................................................................................197 Accounting Basis ................................................................................................................................... 199 Monitoring the Budget.......................................................................................................................... 199 Fund Structure ...................................................................................................................................... 199 Glossary of Budget Terms & Acronyms ................................................................................................ 203 Financial and Investment Policies ......................................................................................................... 209 Employee Compensation and Benefits ................................................................................................. 213 City of Pinole vi 392 of 704
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EXECUTIVE SUMMARY
The City operates on an annual budget cycle. Through the budget, the City Council approves revenue estimates and authorizes City staff to expend the City’s limited financial resources. City staff is responsible for preparing a proposed budget for City Council’s consideration.

The Fiscal Year (FY) 2023/24 Operating and Capital Budget was created through a collaborative, iterative process involving the City Council, community, and City staff and included the creation of a Preliminary Proposed, Revised Proposed, and ultimately Final Proposed budget. The budget development process is more fully described in the Budget Development Process section below.

The Fiscal Year (FY) 2032/24 Operating and Capital Budget is primarily a status quo budget, meaning that it does not include any major changes to City programs or services.

The budget includes the following two noteworthy assumptions:
• A “vacancy savings factor” of 4% to account for savings in salaries and benefits resulting from normal position vacancies; and
• A 3% cost of living adjustment (COLA) for all employees, as the City is in the process of negotiating successor MOUs and compensation plans for all employees.

The City’s all funds revenue in the Fiscal Year (FY) 2023/24 Operating and Capital Budget is approximately $46.2 million, and the all funds expenditures are approximately $59.7 million. The General Fund (including Measure S 2006 and 2014 Funds) revenue is approximately $25.6 million, and General Fund expenditures are approximately $31.0 million. The budget includes the use of fund balance in a number of funds to complete one-time projects.

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Fund
Total
Revenues
Total
Expenditures
Use of Fund
Balance ()
General Fund
General Fund (including Measure S 2006 and
2014) $ 25,610,623 $ 31,012,960 $ (5,402,338)
General Reserve Fund 764,520 764,520 -
Equipment Reserve Fund 150,000 205,000 (55,000)
Special Revenue Funds
Gas Tax Fund 1,003,271 1,131,851 (128,580)
Restricted Real Estate Maintenance Fund 39,991 26,000 13,991 Public Safety Augmentation Fund 182,500 482,009 (299,509) Traffic Safety Fund 46,500 21,595 24,905
Supplemental Law Enforcement Fund 166,600 339,864 (173,264) NPDES Storm Water Fund 253,422 364,769 (111,347)
Recreation Fund 1,283,485 2,134,208 (850,723)
Building & Planning Fund 1,411,477 2,148,971 (737,494)
Refuse Management Fund 66,060 174,358 (108,298)
Solid Waste Fund 368,000 289,381 78,619
Measure C/J Fund 1,113,467 1,023,719 89,748
Rate Stabilization Fund 15,000 - 15,000
American Rescue Plan Act Fund - - -
Asset Seizure-Adjudicated Fund - 41,236 (41,236)
Parkland Dedication Fund - - -
Growth Impact Fund 1,039,594 1,348,000 (308,406)
Housing Assets Fund 55,000 339,254 (284,254)
Capital Projects Funds
Lighting & Landscaping District Fund 63,911 85,175 (21,264) Pinole Valley Caretaker Fund 15,000 15,002 (2)
Public Facilities Fund - 70,000 (70,000)
City Street Improvements Fund 2,064,683 2,064,683 -
Arterial Streets Rehabilitation Fund 250,000 758,624 (508,624) Parks Grants 189,758 189,758 -
Enterprise Funds
Sewer Enterprise Fund 8,366,176 12,252,222 (3,886,046)
Cable Access Television (PCTV) 535,052 682,056 (147,004) Fiduciary/Agency Funds
Pension Fund 912,000 2,295,480 (1,383,480)
Recognized Obligation Retirement Fund 255,000 251,177 3,823 Total $ 46,221,090 $ 59,747,352 $ (13,526,262)
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The budget includes a transfer from the General Fund to the General Reserve Fund to meet the City’s Reserve Policy requirement of maintaining a General Reserve balance equal to 50% of total ongoing General Fund expenditures. The budget anticipates a General Reserve balance of $10.3 million, General Fund unassigned fund balance of $4.4 million, and a Pension Trust Fund balance of $13 million at the end of FY 2023/24.

The budget includes funding for a number of Council-directed special projects, beyond staff’s baseline work, Strategic Plan strategies, and Capital Improvement Plan (CIP) projects. These Council-directed special projects are the following:
• Additional City-coordinated community events (United Against Hate Week, Earth Month, etc.);
• Development of the Climate Action and Adaptation Plan (CAAP); • Disposal and/or visioning for surplus City property;
• Development of regulations regarding single-use plastics; • Research on options for just cause eviction regulations; • Research on a potential citywide project labor agreement (PLA); • Research on steps the City would need to take to establish a public bank; • Creation of a sister city agreement;
• Creation of a public art program/City mural program update; • Implementation of a City of Pinole job fair;
• Implementation of a weatherization program;
• Research on additional food security and recovery activities; • Options for Old Town wayfinding signage;
• An electric vehicle (EV) charging station feasibility study; • Research on the process required to establish a fire prevention maintenance district;
• Establishing a business development/community help reserve; and • Establishing a revitalization reserve.

City staff believes that it will be able to complete the Council-directed special projects listed above by the end of FY 2023/24, but does not have the capacity to take on any additional special projects. Staff also recommends that the City adopt a practice of not adding any special projects mid-fiscal year unless an existing special project is taken off of the list.

It is a public finance best practice, and a goal of the City’s Financial Policy on a Structurally Balanced Budget, to create a proposed General Fund operating budget that is structurally balanced, meaning that ongoing revenues equal or exceed ongoing expenditures.

The Fiscal Year (FY) 2023/24 Operating and Capital Budget is structurally balanced in that ongoing revenues equal or exceed ongoing expenditures. The budget does use onetime sources, such as fund balance, for one-time expenditures.

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ELECTED OFFICIALS
Devin Murphy Maureen Toms Anthony Tave
Mayor Mayor Pro Tempore Council Member
Cameron Sasai Norma Martínez-Rubin Roy
Swearingen
Council Member Council Member City Treasurer

DEPARTMENT HEADS
City Manager Andrew Murray
City Attorney (Contract) Eric Casher
City Clerk Heather Bell
Community Development Director Lilly Whalen
Community Services Director Jeremy Rogers
Finance Director Markisha Guillory
Human Resources Director Stacy Shell
Police Chief Neil Gang
Public Works Director Sanjay Mishra
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CITY OF PINOLE STRATEGIC PLAN 2020-2025
In February 2020, the City of Pinole adopted a Strategic Plan 2020 – 2025. The Strategic Plan established the following vision, mission, and goals for the City, as well as 22 specific “strategies” (special projects), to be completed over a five-year timeframe, that would help the City achieve the goals.

VISION
Pinole is a safe, vibrant, and innovative community with small town charm and high quality of life.

MISSION
Pinole will be efficient, ethical, and effective in delivering quality services with community involvement and fiscal stewardship.

GOALS

1. Safe and Resilient Pinole: Develop and communicate resilience through quality public safety service delivery, property maintenance policies and practices, and disciplined investment in community assets.

2. Financially Stable Pinole: Ensure the financial health and long-term sustainability of the City.

3. Vibrant and Beautiful Pinole: Facilitate a thriving community through development policies and proactive relationship building.

4. High Performance Pinole: Build an organization culture that is efficient, ethical, and effective in delivering quality services with community involvement and fiscal stewardship.

The City Council held a special strategic planning meeting on April 29, 2023 during which it reaffirmed the vision, mission, and goals of the Strategic Plan and made some adjustments to some strategies.

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PROFILE OF THE CITY
The City is primarily a residential community located in the San Francisco Bay Area on the shores of San Pablo Bay in West Contra Costa County. Highway Interstate 80, which traverses Pinole, connects the San Francisco/Oakland metropolitan area with Sacramento and points east. Pinole is linked to central Contra Costa County which includes the cities of Martinez, Concord, and Pleasant Hill by State Route 4 which begins just north of Pinole and connects with Interstate 680. There are approximately foursquare miles of land included in Pinole’s boundary. The City’s population on January 1, 2022 was 18,628, according to the California Department of Finance.

The City of Pinole is a general law city that was incorporated on June 25, 1903. The City operates under a Council-Manager form of operation, whereby policies of the City Council are administered by a City Manager who is appointed by the City Council. All municipal departments operate under the supervision of the City Manager. The Council consists of five members who are elected at large for four-year overlapping terms. The Council elects one of the Council members to serve as Mayor each year.

The City is a full-service city that provides the following services: public safety (police), public works, community services (including recreation and Pinole community television), community development, and general administration services.

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ORGANIZATIONAL STRUCTURE
Residents of Pinole
City Council City Treasurer
City Clerk City Manager City Attorney
Office of the City
Manager
Administration and ProgramsInformation Technology
Police Finance Human Resources Public Works
Community
Development Community Services
Operations Administration/Engineering Planning AdministrationSupport Services Road Maintenance Building Parks and Recreation Facility Maintenance Code Enforcement Administration
Park Maintenance Affordable Housing Tiny TotsStorm Water Economic Development Youth CenterWaste Reduction Redevelopment Successor Senior CenterWater Pollution Control Agency Swim Center Plant Tennis Court and
Sewer Collection Memorial HallLandscape and Lighting Pinole Community Assessment District Television (PCTV)
Real Estate and Property
Management
Fleet Management
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BUDGET DEVELOPMENT PROCESS
The City’s budget is created through a collaborative, iterative process involving the City Council, community, and City staff. The City’s budget development process is considered an “incremental” budget process, meaning that the budget for the upcoming year is developed based on the current year’s budget and includes incremental changes.

City staff takes the following steps to create the budget:
• Finance Department uses the current budget, which incorporates any mid-year changes approved by the City Council, as the starting point; • Finance Department creates a “baseline budget” for the upcoming year by taking the ongoing revenues and expenditures included in the current budget and factoring in known or assumed changes to revenues and expenditures (i.e., forecasted changes to different revenue streams, general inflation, known changes to debt service, etc.);
• Departments review and confirm the known and assumed changes incorporated into the baseline budget;
• Departments submit requests for changes from the baseline budget to address proposed special projects or increased service levels;
• Finance Department and City Manager consider department requests for changes to the baseline budget and prepare a Preliminary Proposed budget for the Finance Subcommittee and/or City Council’s consideration; • Finance Department incorporates changes and prepares the Revised Proposed budget for the Finance Subcommittee and/or City Council’s consideration;
• Finance Department incorporates any final changes as necessary and submits the Final Proposed Budget to the City Council for adoption.

City staff presented the General Fund baseline budget to the Finance Subcommittee on April 12, 2023 and to the City Council on April 25, 2023 (budget workshop). At the April 25, 2023 meeting, staff asked the City Council whether it would like to add any special projects or other changes to the baseline budget. The City Council did not direct staff to add any additional items to the budget. Staff then prepared the Preliminary Proposed budget and the status quo ten-year financial forecast, which will be presented to the City Council on May 16, 2023.

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KEY MILESTONES OF THE DEVELOPMENT OF THE BUDGET AND CIP FOR FY 2023/24
March 14,
2023
•Department Proposed FY 2023/24 Budget Requests due to Finance April 12,
2023
•Finance Subcommittee Meeting
•FY 2023/24 General Fund Baseline Budget
•Draft FY 2023/24 - FY 2027/28 Five-Year Capital Improvement Plan (CIP) April 13-
20, 2023
•Budget Review Meetings
•City Manager and Finance Department meet with Department Directors to review and discuss proposed budgets
April 25,
2023
•City Council Special Meeting (Budget Workshop)
•FY 2023/24 General Fund Baseline Budget
•Proposed Projects for FY 2023/24 - FY 2027/28 Five-Year Capital Improvement Plan (CIP)
May 16,
2023
•City Council Meeting
•Preliminary Proposed FY 2023/24 Operating and Capital Budget •Preliminary Proposed FY 2023/24 Five-Year Capital Improvement Plan (CIP) •Preliminary Status Quo Ten-Year Financial Forecast for FY 2023/24 - FY 2032/33
June 6,
2023
•City Council Meeting
•Revised Proposed FY 2023/24 Operating and Capital Budget •Revised Proposed FY 2023/24 Five-Year Capital Improvement Plan (CIP) June 20,
2023
•City Council Meeting
•Adopt Final Proposed FY 2023/24 Operating and Capital Budget •Adopt Final Proposed FY 2023/24 Five-Year Capital Improvement Plan (CIP) •Adopt FY 2023/24 Appropriations Limit
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BUDGET AWARD
The City received its nineth consecutive Operating Budget Excellence Award from the California Society of Municipal Finance Officers (CSMFO) for its FY 2022/23 budget. The City previously received the Meritorious Award for its FY 2005/06 through FY 2010/11 budgets, and Outstanding Financial Reporting for its FY 1995/96 through FY 2000/01 budgets. The award reflects the commitment of the City to meeting the highest principles of government budgeting. To receive this award, the City had to satisfy nationally recognized guidelines for effective budget presentation.

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REVENUE AND EXPENDITURE SUMMARIES
The City’s General Fund accounts for all general revenues received by the City. The General Fund supports various City operations, including primarily public safety. The City also has numerous other funds that account for revenue received and expended for specific purposes.

GENERAL FUND REVENUE
The major revenue sources for the General Fund are property tax, sales tax, utility users’ tax, intergovernmental tax, franchise fees, business license tax, and transient occupancy tax. The City’s Finance Department creates the estimates of these General Fund revenues for the budget using economic information obtained from several sources, including the State of California, Contra Costa County, and third-party consultants.

Estimates of revenues generated by City departments are prepared by the respective department with assistance from the Finance Department. Each of these revenue sources is described in detail below.

Total General Fund (including Measure S 2006 and 2014 Funds) revenue is projected to be $25.6 million, including transfers in, as summarized below.

Revenue Category FY 2023/24
Budget
% Total
Budget
Property Taxes 5,678,211 22%
Sales and Use Taxes 4,621,023 18%
Sales and Use Taxes - Measure S 2006 and 2014 4,972,000 19% Utility Users Tax 2,085,485 8%
Franchise Taxes 794,658 3%
Transient Occupancy Tax 453,200 2%
Business License Tax 450,014 2%
Intergovernmental Taxes 2,319,918 9%
Public Safety Charges 1,432,539 6%
Other Revenues 558,094 2%
Transfers In 2,245,480 9%
Total 25,610,623
Property Tax
Property tax is an ad valorem tax imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (movable property). The fixed statutory rate is 1% of assessed valuation. Assessed value is based on the 1975 property values with subsequent increases limited to 2% or CPI growth, whichever is less. However, when there is a change in property ownership, property renovation or new construction, property is reappraised at its full current market value.

Proposition 8 allows the County Assessor to decrease these assessed values when City of Pinole 25 417 of 704
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property values decline and recapture these valuations back to the original amounts in the following years if property values increase.

The General Fund receives on average 19% of the total ad valorem property taxes levied (excluding voter approved tax overrides pledged for the retirement of bonded debt) on property located within the City’s boundary (exclusive of the Redevelopment Project Areas). Property tax settlements are received in December (55%), April (40%) and June (5%). Property tax is imposed and collected by the County. Contra Costa County is on a Teeter Plan. The County absorbs the delinquencies under this plan. The chart below illustrates the breakdown of the agencies that receive the property tax dollar.

The City uses property tax estimates provided by consulting firm HdL as the basis for the budget. For FY 2023/24, property tax is estimated to be $5.7 million, a 19% increase over the FY 2022/23 revised budget. The increase is largely due to the increase in residual property tax revenue that the City expects to receive from the former Redevelopment agency due to the retirement of outstanding debt.

Property Tax Dollar Breakdown
Sales Tax
Sales tax is the General Fund’s single largest revenue source. The City’s 9.75% Sales tax is levied on all merchandise and includes the 1% Bradley Burns Sales Tax, 0.5% Measure S 2006 Sales and Use Tax, and 0.5% Measure S 2014 Sales and Use Tax. The City uses sales tax estimates provided by consulting firm HdL as the basis for the budget.

For FY 2023/24, General Fund sales tax, including Measure S 2006 and 2014, is projected to be $9.6 million, a 1% increase over the FY 2022/23 revised budget.

West Contra Costa
Unified
34%
Pinole General
Fund
19%
County General
14%
K-12 Schools ERAF
14%
Community
College District
5%
East Bay Regional
Park
3%
Community
College ERAF
2%
Health Care,
Library, EBMUD
5%
Other
3%
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Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
Sales Tax Dollar Breakdown
Utility Users’ Tax
Utility Users’ Tax (UUT) is levied in accordance with Chapter 3.26 of the Municipal Code, amended in 2018 which levies an 8% tax on the value public utilities services consumed within the City limits for electricity, natural gas, and telecommunications. Low-income households are eligible for exemption from payment. The Electorate ratified renewal of the taxing authority in November 2018 with no sunset date. The City estimates UUT based on historical trends and industry resources. For FY 2023/24, UUT is projected to be $2.1 million, an 8% increase over the FY 2022/23 revised budget.

Franchise Fees
Franchise tax is levied on organizations that use the public right of way to furnish gas (PG&E) (1%) and electricity (PG&E) (2%), refuse (Republic Services) (10%), and cable television (Comcast and AT&T) (5%). The various fees are delineated in franchise agreements and are paid directly to the city by these franchisees. Estimates are based on historical experience considering contract amendments which impact future years. For FY 2023/24, franchise tax is projected to be $794,658, a 1% increase over the FY 2022/23 revised budget.

Business License Tax
Business license tax is assessed on all businesses doing business within City limits in accordance with Municipal Code Title 5. The City charges business license tax in accordance with the provisions of Government Code 37101. Pinole’s tax is computed based on a flat tax of $160 (current) per year combined with a variable tax component based on number of employees engaged in each business. Estimates are based on trend State General
Fund

3.94%
Bradley-Burns

1.00%
County Mental
Health/Welfare/P
ublic Safety

1.56%
Measure S 2006

0.50%
Measure S 2014

0.50%
County Public
Safety (Prop 172),

0.50%
Countywide
Transportation
Fund, 0.25%
BART, 0.50%
Contra Costa
Transportation
Authority, 0.50%
CCC Transaction
& Use Tax, 0.50%
City of Pinole 27 419 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
analysis. For FY 2023/24, business license is projected to be $450,014, a 9% increase over the FY 2022/23 revised budget.

Transient Occupancy Tax (Motel or Bed Tax)
Transient Occupancy Tax (TOT) is a 10% tax levied by the City for the privilege of occupying quarters on a transient basis (Chapter 3.24 of Municipal Code). This tax is imposed upon persons staying 30 days or less in a motel or lodging facility. The tax rate is set at the discretion of the City Council, subject to ratification by the City’s electorate.

For FY 2023/24, transient occupancy tax is projected to be $453,200, a 3% increase over the FY 2022/23 revised budget.

Motor Vehicle In-lieu
Motor Vehicle In-lieu (VLF) is the City’s share of motor vehicle license fees levied, collected and apportioned by the State. VLF, also called the “motor vehicle in-lieu tax” is a tax on the ownership of registered motor vehicles which takes the place of taxation of this personal property. The VLF is paid annually at the time vehicle licenses are renewed based on current value adjusted for depreciation. The budget projection is based on projections provided by the City’s property tax consultant HdL. For FY 2023/24, VLF is projected to be $2.3 million, a 5% increase over the FY 2022/23 revised budget.

Public Safety Charges
Public safety charges are received for dispatch services provided to the cities of Hercules and San Pablo under an Intergovernmental Service Sharing agreement. A portion of the costs of this activity are reimbursed by the City of Hercules and City of San Pablo. Under the current agreement, the City’s recovers approximately 67% of the activity’s budget.

The budget projection is based on the formula provided in the agreement. For FY 2023/24, public safety charges are projected to be $1.4 million, a 2% increase over the FY 2022/23 revised budget. A new agreement is under negotiation as the current agreement expires June 30, 2023.

Other Revenue
Other revenue is made up of all other revenue sources, such as fees, permits, interest income, grants, reimbursements, and other miscellaneous revenue. These revenues are projected primarily using historical trend analysis. The FY 2023/24 budget assumes an average 1% increase over the FY 2022/23 revised budget.

The City completed a comprehensive fee study that resulted in a number of changes to fees beginning in FY 2022/23. The City is still reviewing the fees for the Police Department and development impact fees and expects to present recommendations for changes to those to the City Council sometime during FY 2023/24.

City of Pinole 28 420 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
Transfers In
Transfers in shown in the FY 2023/24 budget comes from the Pension Section 115 Trust to offset the increase in pension costs in the General Fund and Measure S Funds.

The amount transferred is based on the difference between the City’s base year (FY 2018/19) contribution toward employee pensions and the forecasted required City contribution in future years.

GENERAL FUND EXPENDITURES
General Fund revenues are not restricted to any specific use and can be expended on any allowable municipal purpose. For FY 2023/24, total General Fund expenditures are projected to be $31.0 million, including transfers out, as summarized below.

Expenditure Category FY 2023/24
Budget
% Total
Budget
Salaries and Wages 9,359,141 30%
Employee Benefits 6,219,651 20%
Professional/Admin Services 3,881,099 13%
Contra Costa County Fire Protection District 5,484,781 18% Other Operating 292,711 1%
Materials and Supplies 183,200 1%
Interdepartmental Charges (802,832) -3%
Capital Outlay 3,410,828 11%
Debt Service 611,107 2%
Transfers Out 2,373,275 8%
Total 31,012,960
Salaries and Wages
The forecast for salaries and wages is based on the City’s current staffing level (116) fulltime equivalents (FTEs), future salary increases for different classifications already agreed upon in the City’s current labor memorandums of understanding (MOUs), and an assumption about salary increases for classifications after current labor MOUs expire (3% annually). The forecast includes a savings factor equal to 4% of total annual salary and benefits expenditures to account for savings resulting from position vacancies. For FY 2023/24, salaries and wages are projected to be $9.4 million, am 18 % decrease over the FY 2022/23 revised budget. The decrease is due to the transition of 16 Fire Department staff to Con Fire.

City of Pinole 29 421 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
Employee Benefits
The cost of retirement benefits is the City’s annual required contribution for employees’ pension to the California Public Employees’ Retirement System (CalPERS). The City’s annual required contribution is determined by an annual actuarial valuation report, the most recent of which is as of July 2021. The forecast reflects the net cost to the City (the required total contribution minus the employee contributions). All classic employees currently contribute the required employee contribution plus a portion of the employer’s contribution for a total of 15%.

Other benefits include employee medical/dental/vision care, workers’ compensation, and others. The benefits cost in the forecast is based primarily trends and information provided by service providers.

For FY 2023/24, benefits are projected to be $6.2 million, a 17% decrease over the FY 2022/23 revised budget. The decrease is due to the transition of 16 Fire Department staff to Con Fire.

Professional and Administrative Services
Professional and administrative services includes City Attorney services, temporary services, network and software maintenance, and equipment and building maintenance.

Contract services with other government agencies, such as the County animal services and library services, are also included in professional services. This category is primarily projected based on historic trends. For FY 2023/24, professional and administrative services are projected to be $3.9 million, a 9% decrease over the FY 2022/23 revised budget. The decrease is due to the reduction in non-personnel expenses resulting from the transition of the Fire Department to Con Fire.

Contra Costa County Fire Protection District Fire Services Agreement Effective March 1, 2023, the City entered into an agreement with the Contra Costa County Fire Protection District (CCCFPD) to provide fire protection services to Pinole residents.

For FY 2023/24, the cost is $5.5 million per the approved five-year agreement.

Other Operating Expenses
Other operating expenses include all other expenditure categories, such as travel/training, office expenses, utilities, indirect costs, and materials and supplies. This category is projected based on historic trends. For FY 2023/24, other operating expenses are projected to be $292,711, a 2% increase over the FY 2022/23 revised budget.

Capital Outlay
City of Pinole 30 422 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
Capital outlay includes non-major asset acquisition and improvements, such as computer equipment and furniture, as well as several special projects. This category is projected based on historic trends as well as estimated costs of special projects. For FY 2023/24, capital outlay is projected to be $3.4 million, a 3% increase over the FY 2022/23 revised budget.

Major one-time capital improvements are included in a separate Five-Year Capital Improvement Plan (CIP) to plan for and appropriate funds to capital improvement projects. Each fiscal year, capital needs are assessed and prioritized through the capital improvement planning process.

Debt Service
Debt service includes the payment of debt for the 2006 pension obligation bonds (POBs) that were issued to finance the City’s unfunded accrued actuarial liability with CalPERS.

The future years are forecasted based on the long-term debt obligation schedule.

Transfers Out
Transfers out includes the transfers from the General Fund and Measure S to other funds to support Recreation programs, Pinole Community Television (PCTV), vehicle and equipment replacement. Transfers out also includes the transfer from the General Fund to the General Reserve Fund.

City of Pinole 31 423 of 704
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Revenue and Expenditure Summaries
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City of Pinole 32 424 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries

GENERAL FUND
(Including Measure S 2006 and 2014)
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Revised
Budget
FY 2023/24
Proposed
Budget
Revenue by Category
311 - Property Taxes 4,514,755 4,091,345 4,307,208 4,776,626 5,678,211 312 - Sales and Use Taxes 7,689,917 8,927,361 9,613,625 9,484,095 9,593,023 313 - Utility Users Tax 1,809,832 1,939,726 2,063,773 1,934,150 2,085,485 314 - Franchise Taxes 750,002 751,598 788,146 786,790 794,658 315 - Other Taxes 826,504 795,839 929,466 852,500 903,214 321 - Intergovernmental Taxes 1,952,717 2,034,203 2,108,808 2,215,948 2,319,918 322 - Federal Grants - - - - -
323 - State Grants 40,193 10,951 13,847 40,000 65,882
324 - Other Grants 47,026 287,768 46,937 47,026 47,025
332 - Permits 65,987 77,992 120,780 68,700 108,700
341 - Review Fees 13,730 37,139 42,210 28,000 500
342 - Other Fees 41,929 56,754 23,880 43,194 15,054
343 - Abatement Fees 46,060 3,844 5,127 36,000 33,500
351 - Fines and Forfeiture 16,874 13,166 10,411 22,050 22,050 361 - Public Safety Charges 1,260,013 1,345,588 1,477,492 1,405,108 1,432,539 370 - Interest and Investment Income 289,324 33,340 (134,495) 150,000 150,000 381 - Rental Income 89,661 86,880 96,516 89,896 89,896
383 - Reimbursements 23,257 83,285 16,341 18,674 16,928 384 - Other Revenue 47,205 3,788 35,606 5,100 7,560
392 - Proceeds from Sale of Property 13,855 83,209 240,182 1,000 1,000 393 - Loan/Bond Proceeds 500,000 55,197 - - -
399 - Transfers In from Section 115 Trust - 1,327,427 1,061,736 2,016,612 2,245,480 399 - Transfers In from ARPA Fund - - - 4,090,010
Revenue Total 20,038,840 22,046,398 22,867,595 28,111,479 25,610,623 Expenditures by Category
40 - Salaries and Wages 9,182,685 9,687,549 10,550,396 11,462,312 9,359,141 41 - Employee Benefits 5,315,443 5,492,537 6,030,608 7,496,535 6,219,651 42 - Professional/Administrative Services 2,841,245 3,120,915 4,083,329 4,557,075 9,365,880 43 - Other Operating Expenses 276,628 332,324 304,499 286,311 292,711 44 - Materials and Supplies 152,349 148,389 261,505 229,200 183,200 46 - Interfund/Interdepartmental Charges (807,690) (916,482) (838,609) (683,039) (802,832) 47 - Asset Acquisition, Improvement, Disposal 1,031,960 1,397,824 697,550 3,308,553 3,410,828 48 - Debt Service 606,554 558,607 608,736 596,107 611,107 49 - Transfers Out 1,255,058 1,588,652 3,360,117 2,071,880 2,373,275 Expenditures Total 19,854,232 21,410,315 25,058,131 29,324,934 31,012,960 Expenditures by Department
10 - City Council 210,303 221,252 215,904 188,396 182,212 11 - City Manager 206,565 603,505 527,117 615,943 590,960 12 - City Clerk 183,241 243,065 327,468 586,347 624,354 13 - City Treasurer 8,592 8,286 8,375 8,662 8,727
14 - City Attorney 489,469 489,955 406,476 321,057 320,428 15 - Finance Department 482,166 573,555 561,011 727,747 809,301 16 - Human Resources 430,578 292,727 377,614 768,472 888,227 17 - Non-Departmental 3,495,716 3,534,790 5,274,979 3,629,942 3,948,572 18 - Information Systems 21,748 - - 102,600 3,600
22 - Police Department 8,057,519 8,495,554 9,847,359 10,535,459 11,038,176 23 - Fire Department 4,514,810 5,429,808 5,100,962 5,564,428 5,665,281 34 - Public Works 1,521,779 1,335,586 1,824,492 5,253,545 5,957,204 46 - Community Development 217,153 173,504 263,181 546,464 554,183 55 - Community Services 14,593 8,727 272,629 475,872 421,736 64 - Sewer 50,563
Expenditures Total 19,854,232 21,410,315 25,058,131 29,324,934 31,012,960 Net Operating Results 184,609 636,084 (2,190,536) (1,213,455) (5,402,338) City of Pinole 33 425 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
Property Taxes,
5,678,211 , 22%
Sales and Use Taxes,
9,593,023 , 37%
Utility Users Tax,
2,085,485 , 8%
Franchise Taxes,
794,658 , 3%
Other Taxes, 903,214
, 4%
Intergovernmental
Taxes, 2,319,918 , 9%
Public Safety Charges,
1,432,539 , 6%
Other Revenues,
558,095 , 2%
Transfers
In ,
2,245,480
, 9%
General Fund Revenue by Type: $25,610,623
Salaries and Wages,
9,359,141 , 29%
Employee Benefits,
6,219,651 , 19%
Professional/Admin Svcs,
9,365,880 , 29%
Other Operating ,
292,711 , 1%
Materials and Supplies,
183,200 , 1%
Interdepartmental
Charges, (802,832), 2%
Capital Outlay,
3,410,828 , 10%
Debt Service, 611,107 ,
2%
Transfers Out, 2,373,275
, 7%
General Fund Expendiures by Type: $31,012,960
City of Pinole 34 426 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
City Council, 182,212 ,
0%
City Manager, 590,960 ,
2%
City Clerk, 624,354 , 2%
City Treasurer, 8,727 ,
0%
City Attorney, 320,428 ,
1%
Finance Department,
809,301 , 2%
Human Resources,
888,227 , 3%
Non-Departmental,
3,948,572 , 13%
Information Systems,
3,600 , 0%
Police Department,
11,038,176 , 36%
Fire Department,
5,665,281 , 18%
Public Works, 5,957,204
, 19%
Community
Development, 554,183 ,
2%
Community Services,
421,736 , 1%
General Fund Expendiures by Department: $31,012,960
City of Pinole 35 427 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
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City of Pinole 36 428 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries

MAJOR NON-GENERAL FUNDS
Aside from the General Fund, the City also maintains special revenue funds, capital project funds, and enterprise funds. These funds generate revenue from many sources, such as taxes, charges for services, and user fees. Below find descriptions of the major Non-General Funds.

Special Revenue Funds
Gas Tax Fund - 200
The Gas Tax Fund accounts for the Highway Users Tax Account (HUTA) State imposed excise taxes on gasoline and diesel fuel sales within the City Limits. These taxes are distributed primarily on the basis of population pursuant to formulas specified in Streets and Highways Code Sections 2105, 2106, 2107, 2107.5, and Section 2103. As a result of the Road Repair and Accountability Act of 2017 (SB1 Beall), funds received as part of the Road Maintenance and Rehabilitation Account (RMRA) Section 2106 are also accounted for in this fund. Gas Tax funds are restricted for use in the construction, improvement, and maintenance of public streets. These funds support both annual operating and capital projects related to streets. It is common for funds that support capital projects to accrue significant fund balances over multiple years while cities save resources over time to invest in large projects, which have greater economies of scale.

For FY 2023/24, revenue is projected to be $1.0 million. Expenditures are projected to be $1.1 million for road maintenance projects.

Recreation Fund - 209
The Recreation Fund accounts for program fees, fundraising proceeds, and donations for Recreation programs. Resources are used towards staffing and maintenance costs to operate the programs. The fund receives a transfer in from the General Fund to offset a recurring operating loss. For FY 2023/24, revenue is projected to be $1.3 million.

Expenditures are projected to be $2.1 million. The budget assumes that Recreation programs to be open at full capacity during FY 2023/24.

Building and Planning Fund - 212
The Building and Planning Fund accounts for fees collected for building permits and plan check fees. Fees collected are used to cover the cost involved in plan checks and inspections performed. The City recently conducted a fee study to determine the City’s total cost of providing certain services that have a specific beneficiary. The study recommended changes to the City’s building and planning fees, which is expected to result in increased revenue. Several large developments projects are anticipated to be initiated in FY 2023/24. For FY 2023/24, revenues are projected to be $1.4 million.

Expenditures are projected to be $2.1 million.

City of Pinole 37 429 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
Solid Waste Fund – 214
The Solid Waste Fund accounts for funds received from Republic Services, Inc. from a surcharge it assesses on customer rates for solid waste services. These funds are set aside for future solid waste capital projects and for a rate stabilization fund. For FY 2023/24, revenues are budgeted at $368,000 and expenditures are budgeted at $289,381. It is anticipated that approximately $78,619 of fund balance will be used for capital projects.

Measure C/J Fund - 215
The Measure C/J Fund accounts for special override sales tax revenues collected by the Contra Costa Transportation Authority (CCTA) and reapportioned to the cities for local street projects. The City must submit a checklist each year to confirm compliance with a Growth Management Program to maintain eligibility for the funds. Estimates of annual funding are provided by the CCTA, and jurisdiction allocations are based on a formula split (50/50) between population and road mileage. It is common for funds that support capital projects to accrue significant fund balances over multiple years while cities save resources over time to invest in large projects, which have greater economies of scale.

For FY 2023/24, revenues are projected to be $1.1 million. Expenditures are projected to be $1.0 million. Spending of these funds is dependent on the timing of spending for capital projects.

Growth Impact Fund – 276
The Growth Impact Fund accounts for development fees collected to mitigate the impact of new development. Specifically, it provides for the expansion, design, construction, or upgrade to facilities, roadways, and equipment. The City collects impact fees for police, fire protection, municipal, community, wastewater, roadways, and drainage. For FY 2023/24, revenue is budgeted $1.0 million due from developers for several large multiunit developments. Expenditures are projected at $1.3 million for capital projects.

Housing Assets Fund – 285
The Housing Assets Fund accounts for resources related to the affordable housing activities and portfolio of the former Redevelopment Agency. Funds must be expended for housing activities. The fund balance has increased in recent years due to the repayment of a significant loan due to the fund. It is anticipated that approximately $284,254 of fund balance will be used for housing administration activities. For FY 2023/24, expenditures are projected to be $339,254 for housing administration activities.

Capital Project Funds
City Street Improvements Fund – 325
City of Pinole 38 430 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
The City Street Improvements Fund receives a transfer of $250,000 per year from Measure S 2014 to fund road maintenance projects. It has a substantial fund balance due to the accumulation of unspent funds from prior fiscal years. For FY 2023/24, revenues are budgeted at $2.1 million due to anticipated grants from the West County Subregional Transportation Mitigation Program (STMP), CalTrans Highway Bridge Program, CalTrans Highway Safety Improvement Program, and Transportation for Livable Communities (TLC) Program. Expenditures are budgeted at $2.1 million for street improvement projects.

Arterial Streets Rehabilitation Fund - 377
The Arterial Streets Rehabilitation Fund receives a transfer of $250,000 per year from the Measure S 2014 to fund road rehabilitation projects. For FY 2023/24, expenditures are budgeted at $758,624 for street rehabilitation projects.

Enterprise Funds
Sewer Enterprise Fund -500
The Sewer Enterprise Fund accounts for fees charged to residents and businesses for sewer service provided by the City’s Wastewater Treatment Plant (WWTP). Sewer user fees are charged in the amount specified by City Council Resolution (Section 13.04.040 PMC). Fees are used to operate, maintain, and renew the WWTP. The cost of operations is shared between the two cities using a cost sharing formula based on sewage inflows by each city. For FY 2023/24, revenue is projected to be $8.4 million. Expenditures are projected to be $12.3 million. It is anticipated that approximately $3.9 million of its projected fund balance will be used to complete several key capital projects.

Pinole Community Television (PCTV) Fund - 505
The Pinole Community Television (PCTV) Fund accounts for revenues and expenditures related to the operation of PCTV. Revenue is received from video production charges to other cities, Public, Educational, and Governmental (PEG) access fees, and the General Fund. PEG fees are designated for equipment purchases. For FY 2023/24, revenue is projected to be $535,052. Expenditures are projected to be $682,056.

Information Systems -525
The Information Systems Fund is an internal service fund used to account for activities that provide technology goods or services to other City funds and departments on a costreimbursement basis. For FY 2023/24, revenue and expenditures are balanced with each projected to be $1.5 million, a 19% decrease from the FY 2022/23 revised budget. The budget is based on the City’s Information Technology plan.

City of Pinole 39 431 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
Fiduciary Funds
Pension Fund – 700
The Pension Fund accounts for funds in the City’s Section 115 trust, funded with onetime General Fund resources, to offset growth in the City’s annual required contribution to CalPERS pension.

City of Pinole 40 432 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
ALL FUNDS FY 2019/20
Actual
FY 2020/21
Actuals
FY 2022/22
Actuals
FY 2022/23
Revised
Budget
FY 2023/24
Proposed
Budget
Revenue by Category
311 - Property Taxes 5,200,158 4,357,245 10,528,065 5,026,626 5,928,211 312 - Sales and Use Taxes 7,689,917 8,927,361 9,613,625 9,484,095 9,593,023 313 - Utility Users Tax 1,809,832 1,939,726 2,063,773 1,934,150 2,085,485 314 - Franchise Taxes 778,835 776,957 810,080 839,762 847,630 315 - Other Taxes 826,506 795,839 929,466 852,500 903,214 321 - Intergovernmental Taxes 3,226,870 3,319,719 3,530,117 3,686,532 3,800,236 322 - Federal Grants - - 911,070 2,353,773 92,662
323 - State Grants 317,822 383,315 290,576 769,292 1,243,319 324 - Other Grants 752,777 677,915 785,671 1,733,337 2,203,162 332 - Permits 376,690 342,120 601,210 620,083 586,583
341 - Review Fees 367,649 243,014 398,529 1,089,242 405,169 342 - Other Fees 121,809 109,215 116,892 395,647 461,517 343 - Abatement Fees 46,060 3,844 5,127 55,600 33,500
344 - Impact Fees 59,943 49,560 2,453,146 580,048 1,070,230 351 - Fines and Forfeiture 68,576 41,235 39,392 67,050 87,050 361 - Public Safety Charges 1,260,013 1,345,588 1,477,492 1,405,108 1,432,539 362 - Public Works Charges - - - - -
363 - Sewer Enterprise Charges 7,093,734 7,414,842 7,764,868 8,266,176 8,266,176 364 - Recreation Charges 379,124 128,296 311,782 379,636 359,786 365 - Cable TV Charges 191,537 223,342 216,837 316,956 316,956 370 - Interest and Investment Income 2,158,670 2,935,849 (2,978,741) 1,479,767 1,251,750 381 - Rental Income 185,594 131,335 121,141 161,225 157,512 382 - Concession Revenue - - - - -
383 - Reimbursements 408,597 606,594 444,545 411,154 407,064 384 - Other Revenue 67,681 61,571 87,107 33,560 58,060
385 - Indirect Cost Allocations - - - - -
392 - Proceeds from Sale of Property 13,855 83,209 688,940 1,000 1,000 393 - Loan/Bond Proceeds 559,344 120,594 112,662 872,883 10,000 399 - Transfers In 819,655 3,094,268 3,581,953 8,178,502 4,619,255 Revenue Total 34,781,251 38,112,552 44,905,325 50,993,703 46,221,090 Expenditures by Category
40 - Salaries and Wages 11,111,582 11,508,885 12,977,267 14,522,679 13,010,293 41 - Employee Benefits 6,658,509 6,710,186 7,765,562 9,052,769 7,910,040 42 - Professional/Administrative Services 4,794,326 5,136,136 7,179,480 9,057,159 13,674,800 43 - Other Operating Expenses 1,583,741 1,565,131 1,773,766 1,601,912 1,646,588 44 - Materials and Supplies 958,065 909,837 1,227,452 1,774,193 1,707,611 46 - Interfund/Interdepartmental Charges 572,926 650,094 733,387 630,883 864,003 47 - Asset Acquisition, Improvement, Disposal 2,606,766 4,629,080 4,711,084 11,965,066 14,096,680 48 - Debt Service 1,569,641 1,455,787 1,415,202 2,207,731 2,218,583 49 - Transfers Out 1,255,058 3,094,268 4,421,853 8,178,502 4,618,755 Expenditures Total 31,110,614 35,659,404 42,205,053 58,990,895 59,747,352 Expenditures by Department
10 - City Council 210,303 221,252 215,904 188,396 182,212 11 - City Manager 206,565 603,505 527,117 615,943 590,960 12 - City Clerk 183,241 243,065 327,468 586,347 624,354 13 - City Treasurer 8,592 8,286 8,375 8,662 8,727
14 - City Attorney 489,469 489,955 406,476 321,057 320,428 15 - Finance Department 482,166 573,555 561,011 767,747 859,301 16 - Human Resources 430,578 292,727 377,614 768,472 888,227 17 - Non-Departmental 3,601,499 5,049,270 7,026,762 9,736,564 6,194,052 18 - Information Systems 21,748 - 95,874 102,600 3,600
19 - Cable Access TV 374,875 391,792 439,347 646,780 682,056 22 - Police Department 8,630,931 8,823,952 10,153,924 11,113,181 11,922,880 23 - Fire Department 4,514,810 5,429,808 5,100,962 5,564,428 5,665,281 34 - Public Works 2,832,214 4,128,522 4,807,382 11,117,986 13,098,524 46 - Community Development 2,420,250 2,093,699 3,154,647 3,494,421 3,298,584 55 - Community Services 1,014,993 824,176 1,630,344 2,569,687 2,555,944 64 - Sewer 5,688,381 6,485,839 7,371,846 11,388,624 12,852,222 31,110,614 35,659,404 42,205,053 58,990,895 59,747,352
Net Operating Results 3,670,636 2,453,149 2,700,272 (7,997,192) (13,526,262) City of Pinole 41 433 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
Property Taxes,
5,928,211 , 13%
Sales and Use Taxes,
9,593,023 , 21%
Utility Users Tax,
2,085,485 , 4%
Franchise Taxes,
Intergovernmental 847,630 , 2%
Taxes, 7,339,379 ,
16%
Public Safety Charges,
1,432,539 , 3%
Sewer Enterprise
Charges, 8,266,176 ,
18%
Other Revenues,
2,649,178 , 6%
Transfers In,
4,619,255 , 10%
Other Taxes, 903,214
, 2%
Permits and Fees,
2,557,000 , 5%
All Funds Revenue by Category: $46,221,090
Salaries and Wages,
13,010,293 , 22%
Employee Benefits,
7,910,040 , 13%
Professional/Admin
Svcs, 13,674,800 ,
23%
Other Operating ,
1,646,588 , 3%
Materials and Supplies,
1,707,611 , 3%
Interdepartmental
Charges, 864,003 , 1%
Capital Outlay,
14,096,680 , 23%
Debt Service,
2,218,583 , 4%
Transfers Out,
4,618,755 , 8%
All Funds Expenditures by Category: $59,747,352
City of Pinole 42 434 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
City Council, 182,212 , 0%
City Manager, 590,960 ,
1%
City Clerk, 624,354 , 1%
City Treasurer, 8,727 , 0%
City Attorney, 320,428 ,
1%
Finance Department,
859,301 , 1%
Human Resources,
888,227 , 1%
Non-Departmental,
6,194,052 , 10%
Information Systems,
3,600 , 0%
Cable Access TV,
682,056 , 1%
Police Department,
11,922,880 , 20%
Fire Department,
5,665,281 , 9%
Public Works, 13,098,524
, 22%
Community Development,
3,298,584 , 6%
Community Services,
2,555,944 , 4%
Sewer, 12,852,222 , 22%
All Funds Expenditures by Department: $59,747,352
City of Pinole 43 435 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Original
Budget
FY 2022/23
Revised
Budget
FY 2022/23
Actual Thru
Mar-23
FY 2022/23
Projected
Year-end
FY 2023/24
Proposed
Prop to Rev
Percent
Change
General Fund (including Measure S 2006 and 2014)
Revenue
311 - Property Taxes 4,514,755 4,091,345 4,307,208 4,776,626 4,776,626 2,990,265 4,776,626 5,678,211 19% Basic 1% Property Tax 2,595,604 2,770,607 2,946,085 3,285,675 3,285,675 1,696,411 3,285,675 3,278,749 0% RPTTF and Passthrough Payments 1,919,151 1,320,738 1,361,123 1,490,951 1,490,951 1,293,854 1,490,951 2,399,462 61% 312 - Sales and Use Taxes 3,788,080 4,303,800 4,612,708 4,582,095 4,582,095 2,550,660 4,582,095 4,621,023 1% 312 - Sales and Use Taxes- Measure S 2006 1,951,039 2,309,123 2,501,974 2,451,000 2,451,000 1,433,604 2,451,000 2,486,000 1% 312 - Sales and Use Taxes- Measure S 2014 1,950,798 2,314,438 2,498,944 2,451,000 2,451,000 1,432,092 2,451,000 2,486,000 1% 313 - Utility Users Tax 1,809,832 1,939,726 2,063,773 1,934,150 1,934,150 1,577,626 2,074,092 2,085,485 8% 314 - Franchise Taxes 750,002 751,598 788,146 786,790 786,790 428,955 786,790 794,658 1% 315 - Other Taxes 826,504 795,839 929,466 852,500 852,500 702,761 852,500 903,214 6% Other Tax/Transient Occupancy Tax 444,453 446,105 487,687 440,000 440,000 302,882 440,000 453,200 3% Other Tax/Business License 382,051 349,733 441,779 412,500 412,500 399,879 412,500 450,014 9% 321 - Intergovernmental Taxes 1,952,717 2,034,203 2,108,808 2,215,948 2,215,948 1,119,272 2,215,948 2,319,918 5% 322 - Federal Grants - - - - - - - - 0%
323 - State Grants 40,193 10,951 13,847 40,000 40,000 39,804 40,000 65,882 65% 324 - Other Grants 47,026 287,768 46,937 47,026 47,026 - 47,026 47,025 0% 332 - Permits 65,987 77,991 120,780 68,700 68,700 117,628 117,628 108,700 58% 341 - Review Fees 13,730 37,139 42,210 28,000 28,000 49,174 49,174 500 -98% 342 - Other Fees 41,929 56,754 23,880 43,194 43,194 21,066 43,194 15,054 -65% 343 - Abatement Fees 46,060 3,844 5,127 36,000 36,000 22,495 36,000 33,500 -7% 351 - Fines and Forfeiture 16,874 13,166 10,411 22,050 22,050 11,467 22,050 22,050 0% 361 - Public Safety Charges 4,051 73,021 29,558 33,548 33,548 30,227 33,548 33,548 0% 361 - Public Safety Charges/Dispatch 1,255,962 1,272,567 1,447,934 1,371,560 1,371,560 831,353 1,371,560 1,398,991 2% 370 - Interest and Investment Income 289,324 33,339 (134,495) 150,000 150,000 (5,122) 150,000 150,000 0% 381 - Rental Income 89,661 86,880 96,516 89,896 89,896 65,975 89,896 89,896 0% 383 - Reimbursements 23,257 83,285 16,341 18,674 18,674 26,698 26,698 16,928 -9% 384 - Other Revenue 47,205 3,788 35,606 5,100 5,100 12,054 12,054 7,560 48% 392 - Proceeds from Sale of Property 13,855 83,209 240,182 1,000 1,000 2,760 2,760 1,000 0% 393 - Loan/Bond Proceeds 500,000 55,197 - - - - - - 0%
Revenue Total 20,038,840 20,718,970 21,805,859 22,004,857 22,004,857 13,460,815 22,231,639 23,365,143 6% 399 - Transfers In - - - - - - - -
399 - Transfers In from Section 115 Pension Fund - 1,327,427 1,061,736 2,016,612 2,016,612 2,016,612 2,245,480 11% 399 - Transfers In from ARPA Fund 4,090,010 4,090,010 4,090,010 4,090,010 100% Sources Total 20,038,840 22,046,397 22,867,595 28,111,479 28,111,479 17,550,825 28,338,261 25,610,623 -9% Fund: 100 - General Fund
Expenditures
Division: 110 - City Council Total: 163,703 215,352 215,904 170,496 182,496 124,207 182,496 182,212 0% Division: 111 - City Manager Total: 206,565 603,505 527,117 615,943 615,943 409,194 615,943 590,960 -4% Division: 112 - City Clerk Total: 183,241 243,065 327,468 586,347 586,347 364,603 586,347 624,354 6% Division: 113 - City Treasurer Total: 8,592 8,286 8,375 8,662 8,662 5,732 8,662 8,727 1% Division: 114 - City Attorney Total: 462,151 489,955 406,476 321,057 321,057 292,122 321,057 320,428 0% 114 - City Attorney Services 721,388 763,076 833,500 583,740 583,740 479,818 583,740 596,245 2% 114 - City Attorney Indirect Cost Allocations (259,237) (273,121) (427,024) (262,683) (262,683) (187,696) (262,683) (275,817) 5% Division: 115 - Finance Department Total: 477,675 571,900 560,362 627,847 722,847 472,088 722,847 804,401 11% Division: 116 - Human Resources Total: 430,578 292,727 377,614 768,472 768,472 510,906 768,472 888,227 16% Division: 117 - General Government Total: 1,704,538 1,387,531 1,306,126 961,955 961,955 1,067,576 1,067,576 964,190 0% Administrative Total 3,637,043 3,812,321 3,729,442 4,060,779 4,167,779 3,246,429 4,273,400 4,383,498 5% Division: 221 - Police Operations Total: 3,335,075 3,802,334 4,433,521 4,892,111 4,892,111 3,679,101 4,892,111 5,440,241 11% Division: 222 - Police Support Services Total: 908,771 1,087,828 1,118,708 1,538,502 1,538,502 919,690 1,538,502 1,470,542 -4% Division: 223 - Dispatch WBCC Total: 1,878,391 1,988,812 2,215,114 2,169,105 2,169,105 1,796,784 2,169,105 2,315,202 7% Division: 231 - Fire Total: 3,195,023 4,604,922 3,992,507 4,212,704 4,212,704 3,394,475 4,212,704 3,906,099 -7% Public Safety Total 9,317,260 11,483,896 11,759,851 12,812,422 12,812,422 9,790,051 12,812,422 13,132,083 2% Division: 341 - Administration/Engineering Total: 273,487 151,103 219,407 736,363 742,363 298,839 398,452 651,929 -12% Division: 342 - Road Maintenance Total: 28,451 32,157 62,776 212,969 212,969 57,964 99,367 625,824 194% Division: 343 - Facility Maintenance Total: 457,490 513,141 552,239 611,147 611,147 472,710 611,147 715,442 17% Division: 345 - Park Maintenance Total: 228,811 253,021 276,594 539,309 539,309 204,689 307,034 372,315 -31% Public Works Total 988,239 949,421 1,111,016 2,099,788 2,105,788 1,034,202 1,416,000 2,365,510 12% Division: 461 - Planning Total: 4,683 10,583 64,712 77,192 77,192 98,550 98,550 16,713 -78% Division: 465 - Code Enforcement Total: 169,010 162,921 198,324 253,452 272,452 151,941 272,452 281,894 3% Division: 466 - Economic Development Total: - - 145 176,820 176,820 31,182 124,728 235,576 33% Community Development Total 173,693 173,504 263,181 507,464 526,464 281,673 495,730 534,183 1% Division: 551 - Recreation Admin Total 253,414 454022 454,022 217,704 454,022 43,600 -90% Division: 560 - Library Services Total: - - - - - - - 182,585 100% Division: 561 - Animal Control Services Total: - - - - - - - 169,701 100% Recreation Total - - 253,414 454,022 454,022 217,704 454,022 395,886 -13% 481 - Debt Service 536,120 558,607 608,736 596,107 596,107 596,045 596,107 611,107 3% Sub-Total 14,652,356 16,977,749 17,725,639 20,530,582 20,662,582 15,166,103 20,047,681 21,422,267 4% 499 - Transfers Out 562,558 921,762 2,667,216 1,353,880 1,353,880 650,925 2,406,835 1,590,275 17% Expenditure Total: 15,214,914 17,899,511 20,392,855 21,884,462 22,016,462 15,817,028 22,454,516 23,012,542 5% Fiscal Year (FY) 2023/24 Operating and Capital Budget
Budget Summaries - Revenue, Expenditures, and Fund Balance by Fund City of Pinole 44 436 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Original
Budget
FY 2022/23
Revised
Budget
FY 2022/23
Actual Thru
Mar-23
FY 2022/23
Projected
Year-end
FY 2023/24
Proposed
Prop to Rev
Percent
Change
Fund: 105 - Measure S 2006 Fund
Expenditures
Division: 115 - Finance Department Total: 2,246 300 475 2,450 2,450 1,367 2,450 2,450 0% Division: 221 - Police Operations Total: 1,476,686 1,443,123 1,589,658 1,718,135 1,718,135 1,016,861 1,718,135 1,697,340 -1% Division: 222 - Police Support Services Total: 330,507 - - - - - 0% Division: 223 - Dispatch WBCC Total: 1,955 - - - - - - - 0% Division: 231 - Fire Total: 1,018,699 457,612 682,546 727,182 777,182 572,427 777,182 794,469 2% Expenditure Total: 2,499,586 1,901,034 2,603,185 2,447,767 2,497,767 1,590,655 2,497,767 2,494,259 0% Fund: 106 - Measure S 2014 Fund
Expenditures
Division: 110 - City Council Total: 46,600 5,900 - 5,900 5,900 - 5,900 - -100% Division: 114 - City Attorney Total: 27,318 - - - - - - - 0% Division: 115 - Finance Department Total: 2,246 1,356 175 2,450 2,450 1,667 2,450 2,450 0% Division: 117 - General Government Total: 692,500 666,890 692,901 718,000 718,000 585,000 718,000 783,000 9% Division: 118 - Information Systems Total: 21,748 - - 102,600 102,600 - - 3,600 -96% Administrative Total 790,412 674,146 693,076 828,950 828,950 586,667 726,350 789,050 -5% Division: 221 - Police Operations Total: 363,908 70,953 59,161 110,000 110,000 37,269 110,000 - -100% Division: 222 - Police Support Services Total: 67,734 102,505 100,690 107,606 107,606 82,274 107,606 114,852 7% Division: 223 - Dispatch WBCC Total: 25,000 - - - - - - - 0% Division: 231 - Fire Total: 301,089 367,274 425,909 574,542 574,542 445,673 574,542 964,713 68% Public Safety Total 757,731 540,731 585,760 792,148 792,148 565,215 792,148 1,079,565 36% Division: 341 - Administration/Engineering Total: - 59,825 70,077 296,518 296,518 46,938 296,518 225,317 -24% Division: 342 - Road Maintenance Total: 29,210 66,590 153,392 627,512 824,675 50,756 824,675 832,586 1% Division: 343 - Facility Maintenance Total: 131,848 165,352 352,421 1,298,025 1,058,655 132,335 908,655 1,498,351 42% Division: 344 - NPDES Storm Drain Total: 13,759 5,562 28,290 418,460 418,460 2,502 10,000 725,000 73% Division: 345 - Park Maintenance Total: 358,722 88,836 109,297 359,449 549,449 25,216 549,449 310,440 -43% Division: 642 - Sewer Collections Total: - - 50,563 - - - - - 0% Public Works Total 533,539 386,165 764,039 2,999,964 3,147,757 257,747 2,589,297 3,591,694 14% Division: 461 - Planning Total: 14,030 - - 20,000 20,000 - 20,000 - 0% Division: 465 - Code Enforcement Total: 29,430 - - - - - - 0% Division: 466 - Economic Development Total: - - - - - - 20,000 0% Community Development Total 43,460 - - 20,000 20,000 - 20,000 20,000 0% Division: 551 - Recreation Administration Total: - - - - - - - 0% Division: 552 - Senior Center Total: - - 19,150 7,000 7,000 1,960 7,000 - -100% Division: 553 - Tiny Tots Total: 14,593 - - 4,850 4,850 - 4,850 15,850 227% Division: 554 - Youth Center Total: - 8,727 65 10,000 10,000 - 10,000 10,000 0% Recreation Total 14,593 8,727 19,215 21,850 21,850 1,960 21,850 25,850 18% Expenditure Total: 2,139,735 1,609,769 2,062,091 4,662,912 4,810,705 1,411,590 4,149,645 5,506,159 14% General Fund and Measure S Expenditure Total 19,854,235 21,410,314 25,058,131 28,995,141 29,324,934 18,819,273 29,101,927 31,012,960 6% General Fund and Measure S Net Results 184,605 636,083 (2,190,536) (883,662) (1,213,455) (1,268,449) (763,667) (5,402,338) Fund Balance, July 1 11,982,999 12,167,604 12,803,687 10,613,151 10,613,151 10,613,151 9,849,484 Fund Balance, June 30 12,167,604 12,803,687 10,613,151 9,729,489 9,399,696 9,849,484 4,447,147 Fund: 150 - General Reserve Fund
Revenue
370 - Interest and Investment Income 319,153 35,654 (249,883) - - 19,125 76,500 165,301 0% 399 - Transfers In 949,715 650,925 650,925 650,925 1,098,338 764,520 17% Revenue Total: 319,153 35,654 699,832 650,925 650,925 670,050 1,174,838 929,821 43% Expenditures
Expenditure Total:

Fund: 150 - General Reserve Net Results 319,153 35,654 699,832 650,925 650,925 670,050 1,174,838 929,821 Fund Balance, July 1 7,137,963 7,457,116 7,492,770 8,192,602 8,192,602 8,192,602 9,367,440 Fund Balance, June 30 7,457,116 7,492,770 8,192,602 8,843,527 8,843,527 9,367,440 10,297,261 City of Pinole 45 437 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Original
Budget
FY 2022/23
Revised
Budget
FY 2022/23
Actual Thru
Mar-23
FY 2022/23
Projected
Year-end
FY 2023/24
Proposed
Prop to Rev
Percent
Change
Fund: 160 - Equipment Reserve Fund
Revenue
384 - Other Revenue 43,459 - 0 - - - 0 0%
392 - Proceeds from Sale of Property - 17,000 0 - - - 0 0% 399 - Transfers In 85,000 85,000 85,000 85,000 85,000 85,000 85,000 150,000 76% Revenue Total: 85,000 128,459 102,000 85,000 85,000 85,000 85,000 150,000 76% Expenditures
Division: 221 - Police Operations Total: - - - - - - - 0% Division: 342 - Road Maintenance Total: 104,242 120,000 120,000 39,434 120,000 120,000 0% Division: 345 - Park Maintenance Total: - - - 80,000 80,000 - 80,000 80,000 0% Division: 461 - Planning Total: - - - 5,000 5,000 - 5,000 5,000 0% Expenditure Total: - - 104,242 205,000 205,000 39,434 205,000 205,000 0% Fund: 160 - EQUIPMENT RESERVE Net Results 85,000 128,459 (2,242) (120,000) (120,000) 45,566 (120,000) (55,000) Fund Balance, July 1 29,949 114,949 243,408 241,166 241,166 241,166 121,166 Fund Balance, June 30 114,949 243,408 241,166 121,166 121,166 121,166 66,166 Fund: 200 - Gas Tax Fund
Revenue
321 - Intergovernmental Taxes 789,998 795,113 850,633 990,635 990,635 579,684 990,635 990,635 0% 370 - Interest and Investment Income 18,024 1,878 (5,931) 5,000 5,000 1,139 5,000 5,000 0% 383 - Reimbursements 9,074 18,050 7,636 7,636 1,417 7,636 7,636 0% Revenue Total: 808,022 806,065 862,752 1,003,271 1,003,271 582,239 1,003,271 1,003,271 0% Expenditures
Division: 341 - Administration/Engineering Total: 2023 0 0 - 2,064 2,064 - 0% Division: 342 - Road Maintenance Total: 577,100 1,374,969 489,964 1,144,557 1,194,557 411,016 1,194,557 1,131,851 -5% Expenditure Total: 577,100 1,376,992 489,964 1,144,557 1,194,557 413,080 1,196,621 1,131,851 -5% Fund: 200 - Gas Tax Fund Net Results 230,922 (570,927) 372,787 (141,286) (191,286) 169,159 (193,350) (128,580) Fund Balance, July 1 696,522 927,444 356,517 729,304 729,304 729,304 535,954 Fund Balance, June 30 927,444 356,517 729,304 588,018 538,018 535,954 407,374 Fund: 201 - Restricted Real Estate Maintenance Fund
Revenue
342 - Other Fees 475 475 475 3,175 3,175 475 3,175 3,175 0% 381 - Rental Income 3,787 34,150 - 36,816 36,816 - 36,816 36,816 0% 384 - Other Revenue - - 2,700 - - - - - 0%
Revenue Total: 4,262 34,625 3,175 39,991 39,991 475 39,991 39,991 0% Expenditures
Division: 343 - Facility Maintenance Total: 24,414 20,118 19,478 26,000 26,000 12,630 26,000 26,000 0% Expenditure Total: 24,414 20,118 19,478 26,000 26,000 12,630 26,000 26,000 0% Fund: 201 - Restricted RE Maintenance Fund Net Results (20,152) 14,507 (16,303) 13,991 13,991 (12,155) 13,991 13,991 Fund Balance, July 1 186,832 166,680 181,187 164,884 164,884 164,884 178,876 Fund Balance, June 30 166,680 181,187 164,884 178,876 178,876 178,876 192,867 Fund: 203 - Public Safety Augmentation Fund
Revenue
321 - Intergovernmental Taxes 185,306 187,448 265,501 170,266 170,266 142,964 170,266 180,000 6% 370 - Interest and Investment Income 7,117 1,269 (4,630) 2,500 2,500 500 2,500 2,500 0% Revenue Total: 192,423 188,717 260,870 172,766 172,766 143,464 172,766 182,500 6% Expenditures
Division: 221 - Police Operations Total: 179,741 143,643 154,595 387,365 387,365 141,766 387,365 482,009 24% Expenditure Total: 179,741 143,643 154,595 387,365 387,365 141,766 387,365 482,009 24% Fund: 203 - Public Safety Augmentation Fund Net Results 12,682 45,074 106,275 (214,599) (214,599) 1,698 (214,599) (299,509) Fund Balance, July 1 353,158 365,840 410,914 517,190 517,190 517,190 302,591 Fund Balance, June 30 365,840 410,914 517,190 302,591 302,591 302,591 3,082 Fund: 204 - Police Grants Fund
Revenue
323 - State Grants 9,197 - - - - - - 0%
324 - Other Grants 300,500 - - - - - - 0%
384 - Other Revenue - - - - - 0%
Revenue Total: 309,697 - - - - - - - 0%
399 - Transfers In - 29,428 - - - - - 0%
Sources Total 309,697 29,428 - - - - - - 0%
Expenditures
Division: 227 - Police Grants Total: 304,023 85,999 - - - - - - 0% Expenditure Total: 304,023 85,999 - - - - - - 0%
Fund: 204 - Police Grants Net Results 5,674 (56,571) - - - - - - Fund Balance, July 1 119,824 125,498 68,927 68,927 68,927 68,927 68,927 Fund Balance, June 30 125,498 68,927 68,927 68,927 68,927 68,927 68,927 City of Pinole 46 438 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Original
Budget
FY 2022/23
Revised
Budget
FY 2022/23
Actual Thru
Mar-23
FY 2022/23
Projected
Year-end
FY 2023/24
Proposed
Prop to Rev
Percent
Change
Fund: 205 - Traffic Safety Fund
Revenue
351 - Fines and Forfeiture 46,640 27,491 28,821 45,000 45,000 15,348 45,000 45,000 0% 370 - Interest and Investment Income 3,821 750 (2,754) 1,500 1,500 253 1,500 1,500 0% Revenue Total: 50,461 28,241 26,067 46,500 46,500 15,602 46,500 46,500 0% Expenditures
Division: 227 - Police Grants Total: 6,399 565 9,219 21,059 21,059 7,676 21,059 21,595 3% Expenditure Total: 6,399 565 9,219 21,059 21,059 7,676 21,059 21,595 3% Fund: 205 - Traffic Safety Fund Net Results 44,062 27,676 16,848 25,441 25,441 7,926 25,441 24,905 Fund Balance, July 1 163,240 207,302 234,979 251,826 251,826 251,826 277,267 Fund Balance, June 30 207,302 234,979 251,826 277,267 277,267 277,267 302,172 Fund: 206 - Supplemental Law Enforcement Svc Fund
Revenue
323 - State Grants 155,948 156,727 161,285 156,727 156,727 165,271 165,271 165,000 5% 370 - Interest and Investment Income 4,955 1,080 (4,472) 1,600 1,600 669 1,600 1,600 0% Revenue Total: 160,903 157,807 156,813 158,327 158,327 165,940 166,871 166,600 5% Expenditures
Division: 227 - Police Grants Total: 60,170 98,192 113,750 111,067 111,067 97,171 111,067 339,864 206% Expenditure Total: 60,170 98,192 113,750 111,067 111,067 97,171 111,067 339,864 206% Fund: 206 - Supplemental Law Enforcement Svc Fund Net Results 100,733 59,615 43,063 47,260 47,260 68,769 55,804 (173,264) Fund Balance, July 1 168,604 269,337 328,953 372,015 372,015 372,015 427,819 Fund Balance, June 30 269,337 328,953 372,015 419,275 419,275 427,819 254,555 Fund: 207 - NPDES Storm Water Fund
Revenue
321 - Intergovernmental Taxes 259,103 260,430 255,408 253,272 253,272 154,312 253,272 253,272 0% 370 - Interest and Investment Income (190) 51 884 150 150 (335) 150 150 0% 384 - Other Revenue - - - - - - 0%
Revenue Total: 258,913 260,480 256,292 253,422 253,422 153,976 253,422 253,422 0% Expenditures
Division: 117 - General Government Total: 2,222 - 0 0 - - 0 0% Division: 342 - Road Maintenance Total: 10000 12,005 12,005 - 12,005 13,693 14% Division: 344 - NPDES Storm Drain Total: 289,103 272,838 287,082 324,933 324,933 232,230 324,933 351,076 8% Expenditure Total: 289,103 275,059 297,082 336,938 336,938 232,230 336,938 364,769 8% Fund: 207 - NPDES Storm Water Fund Net Results (30,190) (14,579) (40,791) (83,516) (83,516) (78,254) (83,516) (111,347) Fund Balance, July 1 46,622 16,432 1,853 (38,938) (38,938) (38,938) (122,454) Fund Balance, June 30 16,432 1,853 (38,938) (122,454) (122,454) (122,454) (233,801) Fund: 209 - Recreation Fund
Revenue
Division: 551 - Recreation Administration Total: 13,104 19,603 48,737 70,268 77,268 11,358 77,268 77,468 0% Division: 552 - Senior Center Total: 270,294 26,358 103,253 216,130 167,050 123,570 167,050 169,290 1% Division: 553 - Tiny Tots Total: 110,474 41,022 124,659 172,021 138,539 110,180 138,539 141,596 2% Division: 554 - Youth Center Total: 26,713 2,592 2,451 17,855 4,787 6,259 6,259 13,500 182% Division: 555 - Day Camp Total: 14,406 5,014 11,887 7,560 7,560 5,799 7,560 - -100% Division: 556 - Performing Arts Total: 2,630 - 587 - - - - - 0% Division: 557 - Swim Center Total: 31,407 63,959 95,420 63,500 82,500 38,140 82,500 82,500 0% Division: 558 - Memorial Hall Total: 10,982 3,649 3,308 10,316 10,316 - 10,316 - -100% Division: 559 - Tennis Total: 674 204 289 350 200 110 200 - 0% Revenue Total: 480,684 162,400 390,592 558,000 488,220 295,414 489,691 484,354 -1% 399 - Transfers In 522,254 624,721 950,998 675,831 675,831 - 1,158,775 799,131 18% 399 - Transfers In from Section 115 Pension Fund - 7,334 0% Sources Total 1,002,938 794,455 1,341,590 1,233,831 1,164,051 295,414 1,648,466 1,283,485 10% Expenditures
Division: 117 - General Government Total: 7,980 7,987 7,549 - - 5,358 5,358 - 0% Division: 551 - Recreation Administration Total: 187,153 273,358 532,479 694,990 713,850 392,729 589,094 824,561 16% Division: 552 - Senior Center Total: 438,540 201,229 399,599 579,673 715,143 371,565 495,420 626,187 -12% Division: 553 - Tiny Tots Total: 133,396 102,241 141,106 174,421 175,135 117,353 175,135 193,758 11% Division: 554 - Youth Center Total: 140,656 110,557 111,936 247,067 241,921 105,886 141,181 335,802 39% Division: 555 - Day Camp Total: 2,087 20,453 25,228 74,116 74,616 25,236 74,616 - -100% Division: 556 - Performing Arts Total: 221 - - - - - - - 0% Division: 557 - Swim Center Total: 81,400 88,099 137,822 126,917 153,900 103,605 153,900 153,900 0% Division: 558 - Memorial Hall Total: 10,587 13,214 5,162 14,200 14,200 5,820 14,200 - -100% Division: 559 - Tennis Total: 6,359 6,300 4,385 6,650 5,050 2,618 5,050 - -100% Expenditure Total: 1,008,380 823,437 1,365,264 1,918,034 2,093,815 1,130,169 1,653,954 2,134,208 2% Fund: 209 - Recreation Fund Net Results (5,442) (28,982) (23,674) (684,203) (929,764) (834,755) (5,487) (850,723) Fund Balance, July 1 63,585 58,144 29,162 5,488 5,488 5,488 0 Fund Balance, June 30 58,144 29,162 5,488 (678,716) (924,277) 0 (850,723) City of Pinole 47 439 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Original
Budget
FY 2022/23
Revised
Budget
FY 2022/23
Actual Thru
Mar-23
FY 2022/23
Projected
Year-end
FY 2023/24
Proposed
Prop to Rev
Percent
Change
Fund: 212 - Building & Planning Fund
Revenue
315 - Other Taxes 2 - - - - - - - 0%
323 - State Grants - 225,000 225,000 - 225,000 40,000 -82% 332 - Permits 310,704 264,128 480,430 2,427,800 551,383 249,793 551,383 477,883 -13% 341 - Review Fees 353,919 205,875 356,319 1,020,000 1,061,242 353,794 1,061,242 404,669 -62% 342 - Other Fees 63,816 31,877 65,442 1,036,000 331,278 102,291 331,278 425,288 28% 343 - Abatement Fees - 19,600 19,600 - 19,600 - -100%
344 - Impact Fees 1,443 572 87,049 87,049 402 87,049 30,636 -65% 351 - Fines and Forfeitures - - - - - 6,065 6,065 20,000 100% 370 - Interest and Investment Income 12,265 (422) 3,072 7,000 7,000 (3,476) 7,000 7,000 0% 383 - Reimbursements 7,360 - - - - 32 32 - 0%
384 - Other Revenue (449) - - 6,000 6,000 - 6,000 6,000 0% Revenue Total: 747,616 502,902 905,836 4,828,449 2,288,552 708,901 2,294,648 1,411,477 -38% 399 - Transfers In - 192,000 481,051 - - - - - 0%
Sources Total 747,616 694,902 1,386,887 4,828,449 2,288,552 708,901 2,294,648 1,411,477 -38% Expenditures 0
Division: 461 - Planning Total: 431,016 422,064 749,792 1,183,849 1,183,849 742,038 1,183,849 926,742 -22% Division: 462 - Building Inspection Total: 645,050 565,540 1,035,536 1,226,944 1,143,045 690,680 1,143,045 1,222,228 7% Division: 465 - Code Enforcement Total: - - 0%
Expenditure Total: 1,076,066 987,604 1,785,329 2,410,793 2,326,894 1,432,718 2,326,894 2,148,971 -8% Fund: 212 - Building & Planning Net Results (328,450) (292,702) (398,442) 2,417,656 (38,342) (723,817) (32,246) (737,494) Fund Balance, July 1 486,839 158,389 (134,313) (532,755) (532,755) (532,755) (565,001) Fund Balance, June 30 158,389 (134,313) (532,755) 1,884,901 (571,097) (565,001) (1,302,495) Fund: 213 - Refuse Management Fund
Revenue
323 - State Grants 111,950 66,635 66,826 60,060 60,060 46,444 60,060 60,060 0% 370 - Interest and Investment Income 7,176 1,008 (1,768) 6,000 6,000 34 6,000 6,000 0% 392 - Proceeds from Sale of Property - - - - - - 0%
Revenue Total: 119,125 67,643 65,058 66,060 66,060 46,478 66,060 66,060 0% Expenditures
Division: 344 - NPDES Storm Drain Total: - -
Division: 346 - Waste Reduction Total: 93,143 210,444 106,591 167,825 167,825 94,690 108,605 174,358 4% Expenditure Total: 93,143 210,444 106,591 167,825 167,825 94,690 108,605 174,358 4% Fund: 213 - Refuse Management Fund Net Results 25,983 (142,801) (41,533) (101,765) (101,765) (48,212) (42,545) (108,298) Fund Balance, July 1 309,195 335,178 192,376 150,843 150,843 150,843 108,298 Fund Balance, June 30 335,178 192,376 150,843 49,078 49,078 108,298 0 Fund: 214 - Solid Waste Fund
Revenue
323 - State Grants 28,327 - - - - - 0%
370 - Interest and Investment Income 27,628 5,804 (20,738) 8,000 8,000 2,386 8,000 8,000 0% 383 - Reimbursements 375,749 347,367 386,514 360,000 360,000 209,613 360,000 360,000 0% Revenue Total: 403,377 353,171 394,103 368,000 368,000 211,999 368,000 368,000 0% Expenditures
Division: 342 - Road Maintenance Total: 2239.74 194240.94 257778 257,778 67,295 257,778 164,381 -36% Division: 343 - Facility Maintenance Total: 45,700 - - - - - - 0% Division: 345 - Parks Maintenance Total: - 425,000 125,000 - 125,000 125,000 0% Expenditure Total: - 47,940 194,241 682,778 382,778 67,295 382,778 289,381 0% Fund: 214 - Solid Waste Fund Net Results 403,377 305,231 199,862 (314,778) (14,778) 144,704 (14,778) 78,619 Fund Balance, July 1 1,154,755 1,558,131 1,863,362 2,063,224 2,063,224 2,063,224 2,048,446 Fund Balance, June 30 1,558,131 1,863,362 2,063,224 1,748,446 2,048,446 2,048,446 2,127,065 Fund: 215 - Measure C and J Fund
Revenue
323 - State Grants - - - - - - - 722,619 100%
324 - Other Grants 405,252 390,147 470,247 382,848 382,848 21,965 382,848 382,848 0% 370 - Interest and Investment Income 23,857 6,297 (23,256) 8,000 8,000 1,667 8,000 8,000 0% Revenue Total: 429,109 396,444 446,991 390,848 390,848 23,632 390,848 1,113,467 185% Expenditures
Division: 117 - General Government Total: 48,930 49,664 - - - - - 0% Division: 341 - Administration/Engineering Total: 82,819 111,905 118,988 186,999 186,999 99,872 186,999 195,466 5% Division: 342 - Road Maintenance Total: 18,651 - 10,073 450,881 455,881 116,444 455,881 826,253 81% Division: 343 - Facility Maintenance Total: - 2,000 2,000 - 2,000 2,000 0% Expenditure Total: 101,471 160,835 178,725 639,880 644,880 216,316 644,880 1,023,719 59% Fund: 215 - Measure C and J Fund Net Results 327,638 235,609 268,266 (249,032) (254,032) (192,684) (254,032) 89,748 Fund Balance, July 1 1,493,934 1,821,573 2,057,182 2,325,448 2,325,448 2,325,448 2,071,416 Fund Balance, June 30 1,821,573 2,057,182 2,325,448 2,076,416 2,071,416 2,071,416 2,161,164 City of Pinole 48 440 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Original
Budget
FY 2022/23
Revised
Budget
FY 2022/23
Actual Thru
Mar-23
FY 2022/23
Projected
Year-end
FY 2023/24
Proposed
Prop to Rev
Percent
Change
Fund: 216 - Rate Stabilization Fund
Revenue
370 - Interest and Investment Income - - (2,216) - - 190 190 - 0% 383 - Reimbursements - 31,171 17,499 15,000 15,000 - 15,000 15,000 0% 399 - Transfers In - 153,505 - - - - - 0 0%
Revenue Total: - 184,676 15,283 15,000 15,000 190 15,190 15,000 0% Expenditures
Division: 117 - General Government Total: - - - - - 0%
Expenditure Total: - - - - - - - - 0%
Fund: 216 - Rate Stabilization Fund Net Results - 184,676 15,283 15,000 15,000 190 15,190 15,000 Fund Balance, July 1 - - 184,676 199,959 199,959 199,959 215,149 Fund Balance, June 30 - 184,676 199,959 214,959 214,959 215,149 230,149 Fund: 217 - American Rescue Plan Act Fund
Revenue
322 - Federal Grants - - 533,606 2,302,505 2,302,505 4,071,404 4,071,404 - -100% Revenue Total: - - 533,606 2,302,505 2,302,505 4,071,404 4,071,404 - -100% Expenditures
Division: 117 - General Government Total: - - 533,606 4,090,010 4,090,010 4,071,404 4,071,404 - -100% Expenditure Total: - - 533,606 4,090,010 4,090,010 4,071,404 4,071,404 - -100% Fund: 217 - American Rescue Plan Act Fund Net Results - - - (1,787,505) (1,787,505) - - - Fund Balance, July 1 - - - - - - -
Fund Balance, June 30 - - - (1,787,505) (1,787,505) - - Fund: 225 - Asset Seizure-Adjudicated Fund
Revenue
351 - Fines and Forfeiture 5,000 545 - - - - - - 0%
370 - Interest and Investment Income 2,139 235 (766) - - 8 8 0 0% Revenue Total: 7,139 779 (766) - - 8 8 - 0%
Expenditures
Division: 221 - Police Operations Total: 23,079 - 29,000 58,231 58,231 16,348 16,348 41,236 -29% Expenditure Total: 23,079 - 29,000 58,231 58,231 16,348 16,348 41,236 -29% Fund: 225 - Asset Seizure-Adjudicated Fund Net Results (15,940) 779 (29,766) (58,231) (58,231) (16,340) (16,340) (41,236) Fund Balance, July 1 102,502 86,562 87,341 57,576 57,576 57,576 41,236 Fund Balance, June 30 86,562 87,341 57,576 (655) (655) 41,236 0 Fund: 226 - CASp Certification and Training Fund
Revenue
342 - Other Fees 7,282 6,668 8,172 - - 7,005 7,500 - 0% Revenue Total: 7,282 6,668 8,172 - - 7,005 7,500 - 0%
Expenditures
Division: 462 - Building Total: - - - 0 0 - 0%
Expenditure Total: - - - - - - - - 0%
Fund: 226 - CASp Certification and Training Fund Net Results 7,282 6,668 8,172 - - 7,005 7,500 - Fund Balance, July 1 13,467 20,749 27,417 35,590 35,590 35,590 43,090 Fund Balance, June 30 20,749 27,417 35,590 35,590 35,590 43,090 43,090 Fund: 275 - Parkland Dedication Fund
Revenue
344 - Impact Fees 26,227 16,027 - 1,293,134 (0) - (0) - 0% 370 - Interest and Investment Income 1,506 351 (8,595) - - - - - 0% Revenue Total: 27,733 16,378 (8,595) 1,293,134 (0) - (0) - 0% Expenditures
Division: 344 - NPDES Storm Drain Total:

Division: 345 - Park Maintenance Total: 799 - - - - - (22,654) - 0% Expenditure Total: 799 - - - - - (22,654) - 0%
Fund: 275 - Parkland Dedication Fund Net Results 26,934 16,378 (8,595) 1,293,134 (0) - 22,654 - Fund Balance, July 1 (57,371) (30,437) (14,059) (22,654) (22,654) (22,654) (0) Fund Balance, June 30 (30,437) (14,059) (22,654) 1,270,480 (22,654) (0) (0) Fund: 276 - Growth Impact Fund
Revenue
344 - Impact Fees 33,716 32,090 2,452,573 1,608,476 493,000 13,414 493,000 1,039,594 111% 370 - Interest and Investment Income 1,842 477 (10,748) - - 2,627 - - 0% Revenue Total: 35,557 32,567 2,441,826 1,608,476 493,000 16,042 493,000 1,039,594 111% Expenditures
Division: 343 - Facility Maintenance Total: - - - - - - - 425,000 100% Division: 344 - NPDES Storm Drain Total: - - - 58,000 58,000 - 58,000 58,000 0% Division: 345 - Park Maintenance Total: - - - - - - - 265,000 100% Division: 642 - Sewer Collection Total: - - - - - - - 600,000 100% Expenditure Total: - - - 58,000 58,000 - 58,000 1,348,000 2224% Fund: 276 - Growth Impact Fund Net Results 35,557 32,567 2,441,826 1,550,476 435,000 16,042 435,000 (308,406) Fund Balance, July 1 191,875 227,432 259,999 2,701,825 2,701,825 2,701,825 3,136,824 Fund Balance, June 30 227,432 259,999 2,701,825 4,252,300 3,136,824 3,136,824 2,828,419 City of Pinole 49 441 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2021/22
Original
Budget
FY 2021/22
Revised
Budget
FY 2021/22
Actual Thru
Mar-22
FY 2021/22
Projected
Year-end
FY 2022/23
Proposed
Prop to Rev
Percent
Change
Fund: 285 - Housing Assets Fund
Revenue
342 - Other Fees - - - - - - - 0%
370 - Interest and Investment Income 62,291 7,374 (44,948) 50,000 50,000 5,237 50,000 50,000 0% 381 - Rental Income - - - - - - 0%
384 - Other Revenue 750 - 41,492 - - - - - 0%
392 - Proceeds from Sale of Property - - - - - - 0%
393 - Loan/Bond Proceeds 44,892 52,715 11,658 867,883 867,883 7,783 867,883 5,000 -99% Revenue Total: 107,933 60,089 8,202 917,883 917,883 13,020 917,883 55,000 -94% Expenditures
Division: 461 - Planning Total: 47,382 53,436 53,436 38,169 53,436 60,373 13% Division: 464 - Housing Administration Total: 69,688 44,092 50,199 274,039 335,249 68,786 335,249 278,881 -17% Expenditure Total: 69,688 44,092 97,581 327,475 388,685 106,954 388,685 339,254 -13% Fund: 285 - Housing Assets for Resale Net Results 38,245 15,998 (89,379) 590,408 529,198 (93,935) 529,198 (284,254) Fund Balance, July 1 7,781,270 7,819,515 7,835,513 7,746,133 7,746,133 7,746,133 8,275,331 Fund Balance, June 30 7,819,515 7,835,513 7,746,133 8,336,541 8,275,331 8,275,331 7,991,077 Fund: 310 - Lighting & Landscape District Fund
Revenue
321 - Intergovernmental Taxes 39,746 42,525 49,768 56,411 56,411 28,741 56,411 56,411 0% 383 - Reimbursements 14,839 - 7,500 7,500 - 7,500 7,500 0% 399 - Transfers In - - - - - - 0%
Revenue Total: 39,746 57,364 49,768 63,911 63,911 28,741 63,911 63,911 0% Expenditures
Division: 347 - Landscape & Lighting PVR North Total: 18,297 19,545 22,221 32,315 32,315 22,842 32,315 39,795 23% Division: 348 - Landscape & Lighting PVR South Total: 19,875 34,055 20,389 29,810 29,810 14,057 29,810 45,380 52% Expenditure Total: 38,172 53,599 42,611 62,125 62,125 36,900 62,125 85,175 37% Fund: 310 - Lighting & Landscape Districts Net Results 1,575 3,765 7,157 1,786 1,786 (8,159) 1,786 (21,264) Fund Balance, July 1 30,613 32,188 35,953 43,110 43,110 43,110 44,896 Fund Balance, June 30 32,188 35,953 43,110 44,896 44,896 44,896 23,632 Fund: 317 - Pinole Valley Caretaker Fund
Revenue
381 - Rental Income 15,000 11,250 - 15,000 15,000 - 15,000 15,000 0% Revenue Total: 15,000 11,250 - 15,000 15,000 - 15,000 15,000 0% Expenditures
Division: 345 - Park Maintenance Total: 15,360 11,268 656 15,055 15,055 - - 15,002 0% Expenditure Total: 15,360 11,268 656 15,055 15,055 - - 15,002 0% Fund: 317 - Pinole Valley Caretaker Fund Net Results (360) (18) (656) (55) (55) - 15,000 (2) Fund Balance, July 1 51 (309) (327) (983) (983) (983) 14,017 Fund Balance, June 30 (309) (327) (983) (1,038) (1,038) 14,017 14,015 Fund: 324 - Public Facilities Fund
Expenditures
Division: 343 - Facility Maintenance Total: 50 3,356 - 60,000 60,000 - 60,000 60,000 0% Division: 345 - Park Maintenance Total: 10,000 10,000 - 10,000 10,000 0% Expenditure Total: 50 3,356 - 70,000 70,000 - 70,000 70,000 0% Fund: 324 - Public Facilities Fund Net Results (50) (3,356) - (70,000) (70,000) - (70,000) (70,000) Fund Balance, July 1 545,055 545,005 541,649 541,649 541,649 541,649 471,649 Fund Balance, June 30 545,005 541,649 541,649 471,649 471,649 471,649 401,649 Fund: 325 - City Street Improvements Fund
Revenue
322 - Federal Grants - - 336,189 - - 146,416 - 41,394 100% 323 - State Grants 535 149,002 20,292 97,747 97,747 4,510 97,747 - -100% 324 - Other Grants - - 268,486 1,303,463 1,303,463 42,760 1,303,463 1,773,289 36% 351 - Fines and Forfeiture 18 - 160 - - - - - 0%
383 - Reimbursements 1,417 - - - (1,417) - - 0%
399 - Transfers In 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 0% Revenue Total: 250,553 400,419 875,127 1,651,210 1,651,210 442,269 1,651,210 2,064,683 25% Expenditures
Division: 342 - Road Maintenance Total: 45,622 448,469 569,001 1,706,213 1,706,213 127,626 1,706,213 2,064,683 21% Expenditure Total: 45,622 448,469 569,001 1,706,213 1,706,213 127,626 1,706,213 2,064,683 21% Fund: 325 - City Street Improvements Net Results 204,930 (48,050) 306,126 (55,003) (55,003) 314,643 (55,003) - Fund Balance, July 1 1,089,984 1,294,914 1,246,864 1,552,990 1,552,990 1,552,990 1,497,987 Fund Balance, June 30 1,294,914 1,246,864 1,552,990 1,497,987 1,497,987 1,497,987 1,497,987 City of Pinole 50 442 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Original
Budget
FY 2022/23
Revised
Budget
FY 2022/23
Actual Thru
Mar-23
FY 2022/23
Projected
Year-end
FY 2023/24
Proposed
Prop to Rev
Percent
Change
Fund: 327 - Parks Grants (Measure WW) Fund
Revenue
323 - State Grants - - - 189,758 189,758 - 189,758 189,758 370 - Interest and Investment Income 533 83 (285) - - 24 - - Revenue Total: 533 83 (285) 189,758 189,758 24 189,758 189,758 Expenditures
Division: 345- Park Maintenance Total: - - - 189,758 189,758 47,721 189,758 189,758 0% Expenditure Total: - - - 189,758 189,758 47,721 189,758 189,758 0% Fund: 327 - Parks Grants (Measure WW) Fund Net Results 533 83 (285) - - (47,697) - - Fund Balance, July 1 24,904 25,437 25,521 25,236 25,236 25,236 25,236 Fund Balance, June 30 25,437 25,521 25,236 25,236 25,236 25,236 25,236 Fund: 377 - Arterial Streets Rehabilitation Fund
Revenue
322 - Federal Grants 41,275 - - - - - 0%
383 - Reimbursements - - - - - - 0%
399 - Transfers In 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 0% Revenue Total: 250,000 250,000 291,275 250,000 250,000 250,000 250,000 250,000 0% Expenditures
Division: 342 - Road Maintenance Total: 125,202 236,007 1,029,962 810,312 810,312 61,674 85,988 758,624 -6% Expenditure Total: 125,202 236,007 1,029,962 810,312 810,312 61,674 85,988 758,624 -6% Fund: 377 - Arterial Streets Rehabilitation Fund Net Results 124,798 13,993 (738,687) (560,312) (560,312) 188,326 164,012 (508,624) Fund Balance, July 1 649,783 774,582 788,574 49,887 49,887 49,887 213,899 Fund Balance, June 30 774,582 788,574 49,887 (510,425) (510,425) 213,899 (294,725) Fund: 500 - Sewer Enterprise Fund
Revenue
344 - Impact Fees - - - - - - - 0%
363 - Sewer Enterprise Charges 7,093,734 7,414,842 7,764,868 8,266,176 8,266,176 4,709,624 8,266,176 8,266,176 0% 370 - Interest and Investment Income 277,807 44,066 (196,765) 100,000 100,000 8,962 100,000 100,000 0% 383 - Reimbursements 22,234 3,046 - - - - - 0%
384 - Other Revenue 366 - - - - - 0%
392 - Proceeds from Sale of Property 67,262 - - - - - 0% Revenue Total: 7,371,541 7,481,142 7,638,777 8,366,176 8,366,176 4,718,585 8,366,176 8,366,176 0% 399 - Transfers In from Section 115 Pension Fund - - 0% Sources Total 7,371,541 7,481,142 7,638,777 8,366,176 8,366,176 4,718,585 8,366,176 8,366,176 0% Expense
Division: 117 - General Government Total: 16,365 16,643 12,191 - - 16,369 16,369 - 0% Division: 641 - Sewer Treatment Plant/Shared Total: 3,979,819 4,355,345 4,718,679 6,229,371 6,289,371 3,325,563 6,289,371 6,643,933 6% Division: 642 - Sewer Collections Total: 906,883 1,055,212 1,295,873 3,417,629 3,487,629 893,056 3,487,629 4,000,813 15% Division: 643 - Sewer Projects/Shared Total: - 4,275 - - - - - - 0% Division: 644 - WPCP Equipment/Debt Service Total: 612,491 621,332 596,719 1,611,624 1,611,624 522,440 1,611,624 1,607,476 0% Expense Total: 5,515,558 6,052,806 6,623,463 11,258,624 11,388,624 4,757,427 11,404,993 12,252,222 8% Fund: 500 - Sewer Enterprise Fund Net Results 1,855,983 1,428,336 1,015,314 (2,892,448) (3,022,448) (38,842) (3,038,817) (3,886,046) Fund Balance, July 1 17,898,838 19,754,821 21,183,157 22,198,471 22,198,471 22,198,471 19,159,654 Fund Balance, June 30 19,754,821 21,183,157 22,198,471 19,306,023 19,176,023 19,159,654 15,273,608 Fund: 505 - Cable Access TV Fund
Revenue
314 - Franchise Taxes 28,833 25,359 21,934 52,972 52,972 9,772 25,000 52,972 0% 365 - Cable TV Charges 191,537 223,342 216,837 316,956 316,956 112,885 316,956 316,956 0% 370 - Interest and Investment Income - - 1,297 - - - - - 0% 383 - Reimbursements 341 - - - - - - 0%
384 - Other Revenue 3,000 - - 5,000 5,000 - 5,000 5,000 0% 399 - Transfers In 147,804 174,853 197,184 160,124 160,124 - 187,577 160,124 0% Revenue Total: 371,175 423,895 437,252 535,052 535,052 122,656 534,533 535,052 0% 399 - Transfers In from Section 115 Pension Fund - - - 0% Sources Total 371,175 423,895 437,252 535,052 535,052 122,656 534,533 535,052 0% Expense
Division: 119 - Cable Access TV Total: 374,875 391,792 306,964 444,432 444,432 248,526 372,789 473,459 7% Division: 120 - Cable Access-Community Services Total: - 4,642 4,642 47 90 1,713 -63% Division: 121 - Cable Access-Contract Services Total: 132,383 197,707 197,707 119,103 156,427 206,884 5% Expense Total: 374,875 391,792 439,347 646,780 646,780 367,676 529,306 682,056 5% Fund: 505 - Cable Access TV Net Results (3,700) 32,104 (2,095) (111,728) (111,728) (245,020) 5,227 (147,004) Fund Balance, July 1 (31,535) (35,235) (3,132) (5,227) (5,227) (5,227) (0) Fund Balance, June 30 (35,235) (3,132) (5,227) (116,956) (116,956) (0) (147,004) Fund: 525 - Information Systems Fund
Revenue
393 - Debt Proceeds - - 95,874 - - - - - 0%
399 - Transfers In - - 196,169 - - - - - 0%
Sources Total - - 292,043 - - - - - 0%
Expense
Division: 118 - Information Systems Total: 795,641 702,008 792,558 1,449,406 1,791,006 879,312 1,791,006 1,452,921 -19% 461 - Indirect cost allocations (795,641) (702,008) (696,684) (1,449,406) (1,791,006) (875,626) (1,791,006) (1,452,921) -19% Expense Total: - - 95,874 - - 3,686 - - 0%
Fund: 525 - Information Systems Net Results: - - 196,169 - - (3,686) - - Fund Balance, July 1 (196,169) (196,169) (196,169) 0 0 0 0 Fund Balance, June 30 (196,169) (196,169) 0 0 0 0 0
City of Pinole 51 443 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Revenue and Expenditure Summaries
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Original
Budget
FY 2022/23
Revised
Budget
FY 2022/23
Actual Thru
Mar-23
FY 2022/23
Projected
Year-end
FY 2023/24
Proposed
Prop to Rev
Percent
Change
Fund: 700 - Pension Fund
Revenue
370 - Interest and Investment Income 1,010,988 2,792,382 (2,248,500) 1,140,017 1,140,017 204,181 492,464 912,000 100% 399 - Transfers In 0 0 0 0 - 0 0%
Revenue Total: 1,010,988 2,792,382 (2,248,500) 1,140,017 1,140,017 204,181 492,464 912,000 100% Expense
Division: 115 - Finance Total: - - - 40,000 40,000 52,065 60,000 50,000 25% Division: 117 - General Government Total: 81,434 86,587 87,037 - - - - - 0% Sub-Total: 81,434 86,587 87,037 40,000 40,000 52,065 60,000 50,000 0% 499 - Transfers Out - 1,352,111 1,061,736 2016612 2,016,612 - 2,016,612 2,245,480 11% Expense Total: 81,434 1,438,698 1,148,773 2,016,612 2,056,612 52,065 2,016,612 2,295,480 12% Fund: 700 - Pension Fund Net Results 929,554 1,353,684 (3,397,273) 1,100,017 (916,595) 152,116 (1,524,148) (1,383,480) Fund Balance, July 1 17,159,258 18,088,811 19,442,495 16,045,223 16,045,223 16,045,223 14,521,075 Fund Balance, June 30 18,088,811 19,442,495 16,045,223 17,145,240 15,128,628 14,521,075 13,137,595 Fund: 750 - Recognized Obligation Retirement Fund
Revenue
311 - Property Taxes 250,000 265,900 6,220,857 250,000 250,000 171,210 250,000 250,000 0% 370 - Interest and Investment Income 82,725 3,185 (27,548) - - (5,240) (5,240) - 0% 392 - Proceeds from Sale of Property 342,326 - - - - - 0% 393 - Loan/Bond Proceeds 14,452 12,681 5,131 5,000 5,000 - 5,000 5,000 0% 399 - Transfers In - - (839,901) - - - - - 0%
Revenue Total: 347,176 281,766 5,700,865 255,000 255,000 165,970 249,760 255,000 0% Expense
Division: 463 - Successor Agency to RDA Total: 300,640 352,370 1,008,557 227,378 227,378 4,602,502 227,378 251,177 10% Expense Total: 300,640 352,370 1,008,557 227,378 227,378 4,602,502 227,378 251,177 10% Fund: 750 - Recognized Obligation Retirement Fund Net Results 46,536 (70,603) 4,692,309 27,622 27,622 (4,436,533) 22,382 3,823 City of Pinole 52 444 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets

GENERAL FUND LONG-TERM FINANCIAL FORECAST
The City periodically updates its Long-Term Financial Plan (LTFP). As part of the LTFP, the City creates a long-term forecast of baseline General Fund revenues and expenditures. Below find the ten-year General Fund forecast that will be incorporated into the next LTFP.

City of Pinole 53 445 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets
GENERAL FUND SUMMARYINCLUDES MEASURE S 2006 & 2014
2018-19
Actual
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Revised
Budget
2023-24
Forecast
2024-25
Forecast
2025-26
Forecast
2026-27
Forecast
2027-28
Forecast
2028-29
Forecast
2029-30
Forecast
2030-31
Forecast
2031-32
Forecast
2032-33
Forecast
REVENUEPROPERTY TAX 3,837,167 4,514,755 4,091,345 4,307,208 4,776,626 5,678,211 6,182,557 6,386,582 6,635,020 6,834,070 7,039,092 7,250,265 7,467,773 7,691,806 7,922,561 SALES TAX 3,994,720 3,788,080 4,303,800 4,612,708 4,582,095 4,621,023 4,724,310 4,853,173 5,004,328 5,160,972 5,315,801 5,475,275 5,639,533 5,808,719 5,982,981 MEAS S 2006 & 2014 LOCAL SALES TAX 4,286,328 3,901,837 4,623,561 5,000,917 4,902,000 4,972,000 5,084,000 5,222,000 5,384,000 5,554,000 5,720,620 5,892,239 6,069,006 6,251,076 6,438,608 UTILITY USERS TAX 1,812,844 1,809,832 1,939,726 2,063,773 1,934,150 2,085,485 2,168,904 2,255,661 2,345,887 2,439,722 2,537,311 2,638,804 2,744,356 2,854,130 2,968,295 FRANCHISE TAX 735,311 750,001 751,598 788,146 786,790 794,658 802,605 810,631 818,737 826,924 835,194 843,545 851,981 860,501 869,106 INTERGOVERNMENTAL TAX 1,836,501 1,952,717 2,034,203 2,108,808 2,215,948 2,319,918 2,385,435 2,460,102 2,544,912 2,645,006 2,749,606 2,858,390 2,971,526 3,089,187 3,211,555 TRANSIENT OCCUPANCY TAX 485,499 444,453 446,105 487,687 440,000 453,200 466,796 480,800 495,224 510,081 525,383 541,145 557,379 574,100 591,323 BUSINESS LICENSE TAX 399,258 382,051 349,733 441,779 412,500 450,014 463,514 477,420 491,742 506,495 521,690 537,340 553,460 570,064 587,166 CHARGES FOR SERVICES 967,318 1,260,013 1,345,588 1,477,492 1,405,108 1,432,539 1,475,515 1,519,781 1,565,374 1,612,335 1,660,705 1,710,526 1,761,842 1,814,698 1,869,138 OTHER REVENUE 867,167 735,100 778,115 517,341 549,640 558,094 563,675 569,312 575,005 580,755 586,562 592,428 598,352 604,336 610,379 LOAN/BOND PROCEEDS 1,500,000 500,000 55,197 -
Total Revenue 20,722,114 20,038,840 20,718,971 21,805,860 22,004,857 23,365,142 24,317,312 25,035,460 25,860,229 26,670,361 27,491,965 28,339,958 29,215,209 30,118,618 31,051,113 TRANSFERS IN 6,290,688
PENSION TRANSFER IN (FY 19/20 alloc) 851,061
PENSION TRANSFER IN 476,366 1,061,736 2,016,612 2,245,480 2,425,118 2,522,123 2,597,787 2,675,720 2,755,992 2,838,672 0 0 0 Total Sources 27,012,802 20,038,840 22,046,398 22,867,596 24,021,469 25,610,622 26,742,430 27,557,583 28,458,016 29,346,081 30,247,957 31,178,629 29,215,209 30,118,618 31,051,113 EXPENDITURESSALARIES 8,595,485 9,182,685 9,687,549 10,550,396 11,462,312 9,359,141 9,639,915 9,929,113 10,226,986 10,533,796 10,849,810 11,175,304 11,510,563 11,855,880 12,211,556BENEFITS - PERS RETIRE 1,792,259 2,451,411 2,772,015 3,093,184 3,808,871 2,834,290 3,174,405 3,428,357 3,668,342 3,851,759 4,275,453 4,446,471 4,624,330 4,809,303 5,001,675BENEFITS - OTHER 3,079,458 2,864,033 2,720,522 2,937,424 3,687,664 3,385,361 3,537,702 3,696,899 3,863,259 4,037,106 4,218,776 4,408,621 4,607,009 4,814,324 5,030,969OPERATIONS AND MAINTENANCE 1,917,711 2,462,533 2,685,146 3,810,724 3,298,050 2,144,196 2,408,522 2,480,778 2,555,201 2,631,857 2,710,813 2,792,137 2,875,901 2,962,178 3,051,043CCCFPD FIRE SERVICES AGREEMENT 5,484,781 5,704,172 5,932,339 6,169,633 6,416,418 6,673,075 6,939,998 7,217,598 7,506,302 7,806,554DEBT SERVICE 643,846 606,554 558,607 608,736 596,107 611,107 636,100 651,100 721,100 721,100 721,100 721,100 721,100 848,100 848,100CAPITAL OUTLAY 672,010 1,031,960 1,397,824 697,550 294,993 332,990 342,980 353,269 363,867 374,783 386,027 397,607 409,536 421,822 434,476 TRANSFERS OUT 21,732,833 1,255,058 1,588,652 2,410,402 1,420,925 1,458,756 1,502,519 1,547,594 1,594,022 1,641,843 1,691,098 1,741,831 1,794,086 1,847,908 1,903,346 Total Expenditures 38,433,603 19,854,232 21,410,315 24,108,416 24,568,922 25,610,622 26,946,315 28,019,449 29,162,410 30,208,662 31,526,150 32,623,068 33,760,122 35,065,817 36,287,719 Surplus/Deficit (11,420,801) 184,608 636,084 (1,240,820) (547,453) - (203,885) (461,866) (704,395) (862,581) (1,278,193) (1,444,439) (4,544,912) (4,947,199) (5,236,606) Fund Balance, July 1 23,478,448 12,057,647 12,242,255 12,726,083 10,535,548 8,889,757 8,125,237 7,699,354 7,006,611 6,062,103 4,949,805 3,411,905 1,697,372 (3,128,439) (8,367,772) Preliminary Fund Balance, June 30 12,057,647 12,242,255 12,878,338 11,485,263 9,988,095 8,889,757 7,921,352 7,237,489 6,302,216 5,199,522 3,671,612 1,967,466 (2,847,540) (8,075,638) (13,604,378) General Reserves Adjustment - (949,715) (1,098,338) (764,520) (221,998) (230,878) (240,113) (249,718) (259,706) (270,095) (280,898) (292,134) (303,820) Fund Balance, June 30 12,057,647 12,242,255 12,726,083 10,535,548 8,889,757 8,125,237 7,699,354 7,006,611 6,062,103 4,949,805 3,411,905 1,697,372 (3,128,439) (8,367,772) (13,908,197) Pension Fund Balance, July 1 16,287,510 17,159,258 18,088,812 19,442,496 16,045,223 14,459,597 13,002,774 11,286,816 9,379,328 7,295,543 5,022,964 2,548,304 - - - Revenues - Interest 924,669 1,010,988 2,792,382 (2,248,500) 490,986 838,657 754,161 654,635 544,001 423,141 291,332 147,802 - - - Expenditure - Transfers Out 1,352,111 1,061,736 2,016,612 2,245,480 2,425,118 2,522,123 2,597,787 2,675,720 2,755,992 2,838,672 - - - Expenditures 52,921 81,434 86,587 87,037 60,000 50,000 45,000 40,000 30,000 20,000 10,000 Pension Fund Balance, June 30 17,159,258 18,088,812 19,442,496 16,045,223 14,459,597 13,002,774 11,286,816 9,379,328 7,295,543 5,022,964 2,548,304 (142,567) - - - Fund Balance, July 1 7,457,116 7,492,770 8,192,602 9,363,369 10,293,189 10,705,760 11,146,314 11,604,735 12,081,745 12,578,092 13,094,554 13,631,942 14,191,097 Revenues - Interest 35,654 (249,883) 72,429 165,301 190,573 209,675 218,309 227,292 236,641 246,368 256,489 267,021 277,979 Revenues - Transfer In 949,715 1,098,338 764,520 221,998 230,878 240,113 249,718 259,706 270,095 280,898 292,134 303,820 General Reserve Balance, June 30 7,137,963 7,457,116 7,492,770 8,192,602 9,363,369 10,293,189 10,705,760 11,146,314 11,604,735 12,081,745 12,578,092 13,094,554 13,631,942 14,191,097 14,772,896

CITY OF PINOLE

LONG-TERM FINANCIAL FORECAST
City of Pinole 54 446 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets

BUDGETED POSITIONS
Through the budget, the City Council authorizes the City’s hiring of employees to fill positions. Below find a table illustrating the positions included in the FY 2023/24 budget.

City of Pinole 55 447 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets
Department FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

CITY MANAGER
City Manager 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 0.00 1.00 0.00 0.00 0.00
Management Analyst 0.00 1.00 1.00 0.00 0.00
Assistant to the City Manager 0.00 0.00 0.00 1.00 1.00
Administrative Assistant 0.00 1.00 1.00 1.00 0.20
Total Full-Time Equivalents (FTEs) 1.00 4.00 3.00 3.00 2.20

CITY CLERK
City Clerk 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk 0.00 0.00 1.00 1.00 1.00
Administrative Assistant, part-time 0.48 0.48 0.48 1.00 1.00 Total Full-Time Equivalents (FTEs) 1.48 1.48 2.48 3.00 3.00

FINANCE DEPARTMENT
Finance Director 1.00 1.00 1.00 1.00 1.00
Accountant 1.00 1.00 1.00 1.00 1.00
Accounting Specialist 1.00 1.00 1.00 1.00 1.00
Accounting Technician, part-time 0.48 0.48 0.48 0.48 0.00 Administrative Assistant 0.00 0.00 0.00 0.00 0.75
Total Full-Time Equivalents (FTEs) 3.48 3.48 3.48 3.48 3.75

HUMAN RESOURCES
Assistant City Manager 1.00 0.00 0.00 0.00 0.00
Human Resources Director 0.00 0.00 1.00 1.00 1.00
Human Resources Analyst 0.00 0.00 0.00 1.00 1.00
Human Resources Specialist 1.00 1.00 1.00 0.00 0.00
Human Resources Technician 0.00 0.00 0.00 1.00 1.00
Administrative Assistant 0.00 0.00 0.00 0.00 0.05
Total Full-Time Equivalents (FTEs) 2.00 1.00 2.00 3.00 3.05

GENERAL GOVERNMENT
Management Analyst 1.00 0.00 0.00 0.00 0.00
Total Full-Time Equivalents (FTEs) 1.00 0.00 0.00 0.00 0.00

POLICE DEPARTMENT
SWORN
Police Chief 1.00 1.00 1.00 1.00 1.00
Police Lieutenant 2.00 2.00 2.00 2.00 2.00
Police Sergeant 6.00 6.00 6.00 7.00 7.00
Police Officer 19.00 19.00 19.00 20.00 20.00
Sub-total Sworn 28.00 28.00 28.00 30.00 30.00

NON-SWORN
Administrative Secretary 1.00 1.00 1.00 1.00 1.00
Community Safety Specialist 1.00 1.00 1.00 1.00 1.00
Community Service Officer 0.96 0.96 2.00 2.00 2.00
Crossing Guards, part-time/temporary 0.50 0.25 0.25 0.25 0.25 Dispatcher 11.00 11.00 11.00 10.00 10.00
Lead Dispatcher 1.00 1.00 1.00 2.00 2.00
Police Property Specialist 1.00 1.00 1.00 1.00 1.00
Police Records Specialist 2.00 2.00 2.00 2.00 2.00
Sub-total Non-Sworn 18.46 18.21 19.25 19.25 19.25
Total Full-Time Equivalents (FTEs) 46.46 46.21 47.25 49.25 49.25 Fiscal Year (FY) 2023/24 Operating and Capital Budget
Budget Summaries - Budgeted Positions (FTE)
City of Pinole 56 448 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets

FIRE DEPARTMENT
SWORN
Fire Chief 1.00 1.00 1.00 1.00 0.00
Battalion Chief 1.00 1.00 1.00 1.00 0.00
Fire Captain 3.00 3.00 5.00 5.00 0.00
Fire Engineer 3.00 3.00 3.00 3.00 0.00
Fire Fighter/Paramedic 3.00 3.00 3.00 6.00 0.00
Fire Fighter 3.00 3.00 3.00 0.00 0.00
Sub-total Sworn 14.00 14.00 16.00 16.00 0.00

NON-SWORN
Management Analyst 1.00 1.00 1.00 1.00 0.00
Sub-total Non-Sworn 1.00 1.00 1.00 1.00 0.00
Total Full-Time Equivalents (FTEs) 15.00 15.00 17.00 17.00 0.00

PUBLIC WORKS
Public Works Director 0.00 0.00 0.00 1.00 1.00
Development Services Director/City Engineer 0.50 0.50 1.00 0.00 0.00 Senior Project Manager 1.00 1.00 1.00 0.00 0.00
Capital Improvement and Environmental Program Manager0.00 0.00 0.00 1.00 1.00 Associate Civil Engineer 0.00 0.00 0.00 1.00 1.00
Public Works Specialist 1.00 1.00 1.00 2.00 2.00
Administrative Assistant 1.00 0.00 0.00 0.00 0.00
Management Analyst 0.00 0.00 1.00 1.00 1.00
Development Services Technician 0.00 0.00 0.00 0.50 0.50 Public Works Manager 1.00 1.00 1.00 1.00 1.00
Public Works Maintenance Supervisor 2.00 2.00 3.00 3.00 3.00 Public Works Maintenance Workers 7.00 7.00 8.00 8.00 8.00 Park Caretaker 0.25 0.25 0.25 0.25 0.25
Treatment Plant Manager 1.00 1.00 1.00 1.00 1.00
Water Pollution Control Plant Operation Supervisor 1.00 1.00 1.00 1.00 1.00 WWTP Senior Operator 0.00 0.00 0.00 1.00 1.00
WWTP Operator 5.00 5.00 5.00 4.00 4.00
Environmental Analyst 1.00 1.00 1.00 1.00 1.00
Environmental Assistant 1.00 1.00 1.00 1.00 1.00
WWTP Maintenance Mechanic 1.00 1.00 2.00 2.00 2.00
Water Pollution Control Plant Intern 0.48 0.48 0.48 0.48 0.48 Total Full-Time Equivalents (FTEs) 24.23 23.23 27.73 30.23 30.23

COMMUNITY DEVELOPMENT
Development Services Director/City Engineer 0.50 0.50 0.00 0.00 0.00 Community Development Director 0.00 0.00 1.00 1.00 1.00 Planning Manager 1.00 1.00 1.00 1.00 1.00
Senior Building Inspector 1.00 1.00 1.00 0.00 0.00
Building Official 0.00 0.00 0.00 1.00 1.00
Building Inspector 0.00 1.00 1.00 0.00 0.00
Building Inspector I/II 0.00 0.00 0.00 1.00 1.00
Code Enforcement Officer 1.00 1.00 1.00 0.00 0.00
Code Enforcement Officer I/II 0.00 0.00 0.00 1.00 1.00
Permit Technician 2.00 2.00 2.00 0.00 0.00
Permit Technician I/II 0.00 0.00 0.00 2.00 2.00
Development Services Technician 0.00 0.00 0.00 0.50 0.50 Total Full-Time Equivalents (FTEs) 5.50 6.50 7.00 7.50 7.50 City of Pinole 57 449 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets
Department FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

COMMUNITY SERVICES DEPARTMENT

RECREATION
Community Services Director 0.00 0.00 1.00 1.00 1.00
Recreation Manager 1.00 1.00 1.00 1.00 1.00
Cook, part-time/regular 0.75 0.75 0.75 0.75 0.75
Recreation Coordinator 2.60 2.60 2.60 3.50 3.50
Recreation Leader 2.88 2.88 2.88 2.88 2.88
Recreation Leader [Tiny Tots] 1.13 1.13 1.13 1.13 1.13
Rental Facility Custodian, part-time/temporary 1.65 1.65 1.65 1.65 1.65 Senior Recreation Leader 1.50 1.50 1.50 1.50 1.50
Sub-total Recreation 11.50 11.50 12.50 13.40 13.40

PINOLE COMMUNITY TELEVISION (PCTV)
Cable Access Coordinator 1.00 1.00 1.00 1.00 1.00
Cable Access Technician 1.00 1.00 1.00 1.00 1.00
Cable Equipment Operators 0.75 0.75 0.75 0.75 0.75
Sub-total Cable Access Television 2.75 2.75 2.75 2.75 2.75 Total Full-Time Equivalents (FTEs) 14.25 14.25 15.25 16.15 16.15 GRAND TOTAL ALL DEPARTMENTS 114.40 115.15 125.19 132.61 115.13 City of Pinole 58 450 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets
LABOR COST ALLOCATIONS ($)
Position Title
Total Wages and
Benefits General Fund 100
Sewer Enterprise
(WWTP) Fund 500
Sewer Enterprise (Corp
Yard) Fund 500 Cable TV Fund 505
Information Systems
Fund 525
Successor
Agency
Fund 750
Housing
Admin Fund
285
Gas Tax
Fund 200
Building Fund
212
Measure "S2014" Fund
106 PSAF Fund 203
SLESF Fund
206
Storm Water
Fund 207
Recreation
Fund 209
Refuse Mgmt
Fund 213
Solid Waste
Fund 214
Measure "J"
Fund 215 Total
100-110 Council Members (5) 78,701 59,026 - 19,675 - - - - - - - - - - - - - - 78,701 100-111 City Manager 503,319 211,394 25,166 125,830 - - 90,597 25,166 - 25,166 - - - - - - - - 503,319 100-111 Assistant to the City Manager 195,251 156,201 - - - 39,050 - - - - - - - - - - - - 195,251 100-111 Admin Assistant 167,301 167,301 - - - - - - - - - - - - - - - - 167,301 100-112 City Clerk 239,788 196,626 - - - - 43,162 - - - - - - - - - - - 239,788 100-113 Treasurer 10,624 7,968 - 2,656 - - - - - - - - - - - - - - 10,624 100-115 Finance Director 380,621 232,179 57,093 - - - 72,318 19,031 - - - - - - - - - - 380,621 100-115 Accountant 151,360 128,656 22,704 - - - - - - - - - - - - - - - 151,360 100-115 Accounting Specialist 133,094 113,130 19,964 - - - - - - - - - - - - - - - 133,094 100-116 HR Analyst 135,792 122,212 13,579 - - - - - - - - - - - - - - - 135,792 100-116 HR Director 403,371 363,034 40,337 - - - - - - - - - - - - - - - 403,371 100-116 HR Tech 124,789 112,310 12,479 - - - - - - - - - - - - - - - 124,789 100-221 Police Officer 196,658 90,463 - - - - - - - - - - 106,195 - - - - - 196,658 100-221 Police Officer (2) 337,376 - - - - - - - - - - 337,376 - - - - - - 337,376 100-221 Police Officer (Canine) 190,122 133,085 - - - - - - - - - - 57,037 - - - - - 190,122 100-341 PW Director 284,621 71,155 56,924 28,462 - - - - 42,693 - 28,462 - - 14,231 - 28,462 14,231 - 284,621 100-341 Associate Engineer 160,883 - 16,088 24,132 - - - - - - 80,441 - - - - - - 40,221 160,883 100-341 PW Specialist (2) 260,805 52,161 - 65,201 - - - - 39,121 52,161 - - - 26,081 - 26,081 - - 260,805 100-341 Capital Improvement Manager 207,068 - 20,707 31,060 - - - - - - 41,414 - - 10,353 - 20,707 31,060 51,767 207,068 100-341 Management Analyst 136,929 27,386 - 13,693 - - - - 27,386 - 27,386 - - 13,693 - - 27,386 - 136,929 100-342 PW Maint. Supervisor 123,518 49,407 - - - - - - - - 24,704 - - - - - 24,704 24,704 123,518 100-343 Public Works Manager 300,266 150,133 - 60,053 - - - - 15,013 - - - - 60,053 - 15,013 - - 300,266 100-343 PW Maint. Supervisor 211,003 94,951 - 52,751 - - - - 10,550 - - - - 42,201 - 10,550 - - 211,003 100-343 Maintenance Workers (4) 505,328 151,598 - 101,066 - - - - 75,799 - - - - 75,799 - 25,266 - 75,799 505,328 100-343 Maintenance Worker (1) 143,266 - - - - - - - - - 143,266 - - - - - - - 143,266 100-343 Maintenance Worker (1) 101,016 50,508 - - - - - - - - 50,508 - - - - - - - 101,016 209-551 Community Svcs Director 259,673 - - - 25,967 - - - - - - - - - 233,706 - - - 259,673 212-461 Community Dev. Director 402,488 100,622 - - - - - 60,373 - 241,493 - - - - - - - - 402,488 212-461 Planning Manager 234,255 11,713 - - - - - 11,713 - 210,829 - - - - - - - - 234,255 212-462 Permit Technician III 120,445 - - - - - - - - 120,445 - - - - - - - - 120,445 212-462 Permit Technician I 104,427 - - - - - - - - 104,427 - - - - - - - - 104,427 212-462 Administrative Coordinator 124,722 83,140 - - - - - - - 41,582 - - - - - - - - 124,722 500-642 PW Maint. Supervisor 186,828 - - 140,121 - - - - 9,341 - - - - 18,683 - 9,341 - 9,341 186,828 500-642 Maintenance Workers (2) 278,756 - - 209,067 - - - - 13,938 - - - - 27,876 - 13,938 - 13,938 278,756 -
7,394,462 $ 2,936,358 $ 285,041 $ 873,767 $ 25,967 $ 39,050 $ 206,077 $ 116,283 $ 233,841 $ 796,104 $ 396,180 $ 337,376 $ 163,232 $ 288,969 $ 233,706 $ 149,358 $ 97,381 $ 215,770 $ 7,394,462 $ PERCENT OF TOTAL 40% 4% 12% 0% 1% 3% 2% 3% 11% 5% 5% 2% 4% 3% 2% 1% 3% 100% General Fund Special Revenue Sewer Enterprise Successor Agency Interanl Service Measure S 2,936,358 2,632,020 $ 1,158,809 $ 206,077 $ 65,017 $ 396,180 $ 100-111 100-112 100-115 100-116 100-221 100-223 100-341 100-342 100-343 100-345 100-465 209-554 209-555 212-461 212-462 505-119 505-120 505-121 Total 100-111 Admin Assistant 33,460 - 125,476 8,365 - - - - - - - - - - - - - - 167,301 100-221 Police Chief - - - - 335,934 37,326 - - - - - - - - - - - - 373,260 100-221 Lieutenant - - - - 357,304 89,326 - - - - - - - - - - - - 446,630 100-342 Maintenance Supervisor (1) - - - - - - - 24,704 - 24,704 - - - - - - - - 49,407 100-343 Maintenance Workers (4) - - - - - - - 30,320 60,639 60,639 - - - - - - - - 151,598 100-343 Maintenance Worker (1) - - - - - - - 35,816 35,816 - - - - - - - - 71,633 212-461 Community Dev. Director - - - - - - - - - - - - - 120,746 120,746 - - - 241,493 212-462 Administrative Coordinator - - - - - - 62,361 - - - 20,779 - - 20,791 20,791 - - - 124,722 212-462 Permit Technician III - - - - - - - - - - - - - 30,111.32 90,333.97 - - - 120,445 212-462 Permit Technician I - - - - - - - - - - - - - 26,106.87 78,320.60 - - - 104,427 505-119 Cable Access Coordinator - - - - - - - - - - - - - - - 128,638 736 87,188 216,562 505-119 Cable Access Technician - - - - - - - - - - - - - - - 102,472 587 69,454 172,513 City of Pinole 59 451 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets
LABOR COST ALLOCATIONS (%)
Position Title
Total Wages
and Benefits
General
Fund 100*
Sewer
Enterprise
(WWTP)
Fund 500
Sewer
Enterprise
(Corp Yard)
Fund 500
Cable TV
Fund 505
Information
Systems
Fund 525
Successor
Agency
Fund 750
Housing
Admin
Fund 285
Gas Tax
Fund 200
Building
Fund 212
Measure
"S-2014" Fund 106
PSAF
Fund 203
SLESF
Fund 206
Storm Water
Fund 207
Recreation
Fund 209
Refuse Mgmt
Fund 213
Solid Waste
Fund 214
Measure
"J" Fund
215 Total
100-110 Council Members (5) 78,701 75% 25% 100%100-111 City Manager 503,319 42% 5% 25% 18% 5% 5% 100%100-111 Assistant to the City Manager 195,251 80% 20% 100%100-111 Admin Assistant 167,301 100% 100%100-112 City Clerk 239,788 82% 18% 100%100-113 Treasurer 10,624 75% 25% 100%100-115 Finance Director 380,621 61% 15% 19% 5% 100% 100-115 Accountant 151,360 85% 15% 100%100-115 Accounting Specialist 133,094 85% 15% 100%100-116 HR Analyst 135,792 90% 10% 100%100-116 HR Director 403,371 90% 10% 100%100-116 HR Tech 124,789 90% 10% 100%100-221 Police Officer 196,658 46% 54% 100%100-221 Police Officer (2) 337,376 0% 100% 100%100-221 Police Officer (Canine) 190,122 70% 30% 100% 100-341 PW Director 284,621 25% 20% 10% 15% 10% 5% 10% 5% 100%100-341 Associate Engineer 160,883 10% 15% 50% 25% 100%100-341 PW Specialist (2) 260,805 20% 25% 15% 20% 10% 10% 100%100-341 Capital Project Manager 207,068 0% 10% 15% 20% 5% 10% 15% 25% 100%100-341 Management Analyst 136,929 20% 10% 20% 20% 10% 20% 100%100-342 PW Maint. Supervisor 123,518 40% 20% 20% 20% 100%100-343 Public Works Manager 300,266 50% 20% 5% 20% 5% 100% 100-343 PW Maint. Supervisor 211,003 45% 25% 5% 20% 5% 100%100-343 Maintenance Workers (4) 505,328 30% 20% 15% 15% 5% 15% 100%100-343 Maintenance Worker (1) 143,266 0% 100% 100%100-343 Maintenance Worker (1) 101,016 50% 50% 100%209-551 Community Svcs Director 259,673 0% 10% 0% 0% 90% 100%212-461 Community Dev. Director 402,488 25% 15% 60% 100%212-461 Planning Manager 234,255 5% 5% 90% 100%212-462 Permit Technician III 120,445 0% 100% 100% 212-462 Permit Technician I 104,427 0% 100% 100%212-462 Administrative Coordinator 124,722 67% 33% 100%500-642 PW Maint. Supervisor 186,828 0% 75% 5% 10% 5% 5% 100%500-642 Maintenance Workers (2) 278,756 0% 75% 5% 10% 5% 5% 100% -
7,394,462 $ 36% 4% 14% 0% 1% 3% 2% 4% 9% 6% 6% 2% 4% 4% 2% 1% 3% 100% 100-111 100-112 100-115 100-116 100-221 100-223 100-341 100-342 100-343 100-345 100-465 209-554 209-555 212-461 212-462 505-119 505-120 505-121 Total 100-111 Admin Assistant 20% 75% 5% 100%100-221 Police Chief 90% 10% 100%100-221 Lieutenant 80% 20% 100%100-342 Maintenance Supervisor (1) 20% 20% 40% 100-343 Maintenance Workers (4) 6% 12% 12% 30%100-343 Maintenance Workers (1) 25% 25% 50%212-461 Community Dev. Director 30% 30% 60%212-462 Administrative Coordinator 50% 17% 17% 17% 100%212-462 Permit Technician III 25% 75% 100%212-462 Permit Technician I 25% 75% 100%505-119 Cable Access Coordinator 59% 0% 40% 100%505-119 Cable Access Technician 59% 0% 40% 100% City of Pinole 60 452 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets
Department Budgets
This section contains detailed information for the City’s organizational units, its departments. The budget summaries illustrate how the City’s various funding sources are allocated to individual departments to fund their specific activities and programs.

The department sections are arranged in the following order:
• Elected Officials
o City Council
o City Treasurer
• Appointed Officials
o City Manager
o City Attorney
o City Clerk
• Administration
o Finance
o Human Resources
• Public Safety
o Police
o Fire
• Public Works
• Community Development
• Community Services
• General Government
The following information is provided below in each department budget section:
• Mission;
• Major services and functions;
• FY 2022/23 key accomplishments;
• FY 2023/24 key priorities and projects;
• Significant special projects for FY 2024/25 – FY 2027/28; • Major changes in FY 2023/24 budget;
• Position summary;
• Budget summaries at the department and division levels; and • Major non-personnel expense details.

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Department Budgets
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Department Budgets – City Council

CITY COUNCIL
Mission
The mission of the City Council is to use the tools at its disposal to create a safe, healthy, and prosperous community. In February 2020, the City Council adopted the City of Pinole Strategic Plan 2020 – 2025, which contained the following vision, mission, and goals for the City.

Vision
Pinole is a safe, vibrant, and innovative community with small town charm and high quality of life.

Mission
Pinole will be efficient, ethical, and effective in delivering quality services with community involvement and fiscal stewardship.

Goals

1. Safe and Resilient

2. Financially Stable

3. Vibrant and Beautiful

4. High Performance
Major Services and Functions
The primary role of the City Council is to create local laws to support a safe, healthy, and prosperous community. The City Council also creates a vision and goals for the community, approves policies for the conduct of municipal affairs, and appropriates City funds through the budget process to support City programs and services. The City Council holds regularly scheduled meetings, hearings, and study sessions to receive citizens’ input and conduct the City's business in a public forum. Council Members represent the City at local, regional, and State organizations. The five-member City Council is elected at large and serves four-year overlapping terms. The City Council appoints one of its members to serve as the Mayor each year. The City Council also serves as the governing body of the Successor Agency to the Pinole Redevelopment Agency (“Successor Agency”), and appoints members of the community to serve on various boards and commissions. The City Council appoints three City officers: the City Manager, City Attorney, and City Clerk.

FY 2022/23 Key Accomplishments
• Recognized numerous individuals, community organizations, and causes for their contributions to Pinole and society
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Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Council
• Analyzed and approved a new five-year fire and emergency medical service agreement with the Contra Costa County Fire Protection District ("Con Fire") • Researched a potential local ballot measure to transition to a charter city and establish an increased real property transfer tax (RPTT) • Approved an Economic Development Strategy
• Approved a Communication and Engagement Plan
• Adopted a new City of Pinole Local Roadway Safety Plan (LRSP) • Approved a new 223-unit multifamily housing development on Fitzgerald Avenue ("Pinole Vista" apartment complex)
• Approved a preliminary design for the replacement of the San Pablo Avenue bridge between Pinole and Hercules
• Provided direction on and authorized the submittal of the draft 2023-2031 Housing Element Update
• Provided direction to staff on new City events, such as a Pinole Pride (civic/anniversary and LBGT) event in June 2023
• Provided direction on safety improvements on the Tennent Avenue corridor • Established a Project Labor Agreement (PLA) Ad Hoc Subcommittee • Improved the capital planning process by providing direction to staff on a capital projects prioritization methodology
• Authorized the sale of surplus City properties
• Adopted resolutions taking positions on key policy issues • Adopted ordinances changing City laws on certain key issues • Appropriated funding for a new Property and Facilities Master Plan • Provided funding and direction on transportation safety capital projects FY 2023/24 Key Priorities and Projects
• Create new or updated ordinances to support a safe, healthy, and prosperous community
• Continue to recognize individuals, organizations, and causes through proclamations and resolutions
• Continue to advocate for the City in regional and State policy matters • Continue to review and approve City policies and service models that will improve City efficiency and effectiveness
• Provide leadership and oversight of the implementation of the Strategic Plan • Consider development applications that will improve the community • Provide direction and adopt updates to the City General Plan Safety and Health and Environmental Justice elements
• Create an updated Long-Term Financial Plan that determines how to address the City’s unfunded liabilities
• Establish a process to quickly respond to advocacy opportunities regarding proposed State legislation
• Direct staff on the redevelopment of “Community Corner” (lot at the corner of San Pablo Avenue and Tennent)
• Review City’s use of its Section 115 Pension Trust
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Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Council
• Continue to expand relationships with elected officials in neighboring cities, special districts, and at the State and federal levels
Significant Special Projects for FY 2024/25 through FY 2027/28 • Create new or updated ordinances to support a safe, healthy, and prosperous community
Major Changes in FY 2023/24 Budget
There are no major changes in the FY 2023/24 budget compared to the FY 2022/23 budget.

Position Summary
There are no staff positions budgeted for the City Council department. Support to the City Council is provided by City staff budgeted in other departments, such as the City Manager, City Attorney, City Clerk, and others.

City of Pinole 65 457 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Council

CITY COUNCIL BUDGET SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 215,352 215,904 124,207 182,496 182,212 (284) 0% Measure S 2014 - 106 5,900 - - 5,900 - (5,900) -100%
Total 221,252 215,904 124,207 188,396 182,212 (6,184) -3%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages -401 49,871 48,302 35,427 48,150 33,750 (14,400) -43% Employee Benefits - 410 45,345 53,393 32,806 55,241 42,550 (12,691) -30% Total Personnel 95,216 101,696 68,233 103,391 76,300 (27,091) -36% Services and Supplies
Professional & Administrative Services -
42 145,509 135,565 70,231 108,375 107,155 (1,220) -1%
Other Operating Expenses -43 1,466 921 831 1,030 1,030 - 0% Total Services and Supplies 146,975 136,486 71,062 109,405 108,185 (1,220) -1% Capital Outlay
Asset Acquisition/Improvement - 47 - 130 - - 15,000 15,000 0% Total Capital Outlay - 130 - - 15,000 15,000 0%
Indirect Cost Allocations
Administrative Credits - 46121 (22,714) (24,463) (17,170) (26,331) (19,675) 6,656 -34% General Liability Insurance - 46201 1,776 2,054 2,082 1,931 2,402 471 20% Total Indirect Cost Allocations (20,939) (22,408) (15,088) (24,400) (17,273) 7,127 -41% Total 221,252 215,904 124,207 188,396 182,212 (6,184) -3%

EXPENDITURES BY PROGRAM
City Council - 110 221,252 215,904 124,207 188,396 182,212 (6,184) -3% Total 221,252 215,904 124,207 188,396 182,212 (6,184) -3% City of Pinole 66 458 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Council

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
42201 Office Expense $ 500 $ 500
4230X Travel and Training $ 21,000 $ 25,380
ABAG Delegate $250
Allocated Appropriation (5 @ $2,900) 14,500
CCC Mayor's Conference monthly dinners (24 @ $70) 1,680 East Bay Division meetings 600
Funding for council members on League committees 500
League of California Cities Conference (5 @ $600) 3,000 Mayor's travel expenses 600
Other identified City sponsored events 250
Various dinners/award ceremonies 750
42302 Mileage, Toll, Air & Hotel 2,250
42303 Meal Allowance 1,000
42401 Memberships $ 21,485 $ 21,785
ABAG dues $5,500
Contra Costa Mayor's Conference membership & exp. 1,400 LAFCO dues 6,300
League of CA Cities 7,685
League of California Cities East Bay Division 400
Other Memberships 500
42514 Special Department Expense $ 59,490 $ 59,490
City Council meetings recorded by PCTV $56,490
Mayoral Celebration expense 400
Misc. supplies and food for meetings 1,000
Other special department expenses 1,000
West County Mayor's Breakfast meetings 600
Total Professional/Administrative Services $ 107,155
4310X Utilities $ 1,030 $ 1,030
Gas/Electric $ 980
Water 50
47103 Furniture -$ 15,000 $
Council office furniture $15,000
MEASURE S - 2014 FUND - 106
42101 Professional Services $ 5,900 -$
Teambuilding and Strategic Planning $ -
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Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Council
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Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Treasurer

CITY TREASURER
Mission
The mission of the City Treasurer is to, in collaboration with the Finance Director, ensure that all City funds are received, deposited, disbursed, and invested effectively in accordance with the City’s Investment Policy and Generally Accepted Accounting Principles (GAAP).

Major Services and Functions
The City Treasurer provides input to the Finance Director on quarterly investment reports that the Finance Director creates for the City Council. The reports include reconciled bank balances, the type and amount of investments and deposits of City funds, the institution in which these deposits are made, market values, maturity dates, and rates of interest. In addition, the City Treasurer reviews the weekly check run and is one of the authorized City counter signatories of checks in an amount of $5,000 or greater. The City’s Investment Policy prioritizes safety, liquidity, and yield. The City Treasurer is an elected position and serves a four-year term.

FY 2022/23 Key Accomplishments
• Collaborated with the Finance Director to provide quarterly investment reports to the City Council and to achieve the Investment Policy priorities of safety, liquidity, and yield
• Collaborated with the Finance Director to ensure that all City funds were received, deposited, disbursed, and invested effectively in accordance with the City’s Investment Policy and GAAP
FY 2023/24 Key Priorities and Projects
• Continue to collaborate with the Finance Director on investment management and treasury functions
Major Changes in FY 2023/24 Budget
There are no major changes in the FY 2023/24 budget compared to the FY 2022/23 budget.

Position Summary
There are no staff positions budgeted for the City Treasurer department. Support to the City Treasurer is provided by City staff budgeted in other departments, primarily the Finance Department.

City of Pinole 69 461 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Treasurer

CITY TREASURER BUDGET SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 8,286 8,375 5,732 8,662 8,727 65 1%
Total 8,286 8,375 5,732 8,662 8,727 65 1%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 8,431 8,427 6,072 8,400 3,000 (5,400) -180% Employee Benefits - 410 1,633 1,197 1,146 1,964 7,410 5,446 73% Total Personnel 10,063 9,624 7,217 10,364 10,410 46 0%
Services and Supplies
Professional & Administrative Services -
42 783 911 250 760 760 - 0%
Other Operating Expenses - 43 - - - - - - 0%
Total Services and Supplies 783 911 250 760 760 - 0%
Capital Outlay
Asset Acquisition/Improvement - 47 - - - - - - 0%
Total Capital Outlay - - - - - - 0%
Indirect Cost Allocations
Admin Credits - 46121 (2,718) (2,341) (1,921) (2,634) (2,656) (22) 1% Legal Charges - 46126 - - - - - - 0%
General Liability Insurance - 46201 158 182 185 172 213 41 19% Total Indirect Cost Allocations (2,560) (2,160) (1,736) (2,462) (2,443) 19 -1% Total 8,286 8,375 5,732 8,662 8,727 65 1%

EXPENDITURES BY PROGRAM
City Treasurer - 113 8,286 8,375 5,732 8,662 8,727 65 1% Total 8,286 8,375 5,732 8,662 8,727 65 1%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
42301 Travel & Training $ 400 $ 400
Misc. training $ 400
42401 Memberships $ 110 $ 110
CSMFO Dues $ 110
42506 Bonds $ 250 $ 250
Bond for City Treasurer position $ 250
Total Professional/Administrative Services $ 760
City of Pinole 70 462 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Manager

CITY MANAGER
The City Manager department is comprised of the following divisions:
• Administration and Programs; and
• Information Technology
Mission
The mission of the City Manager’s office (department) is to support the City Council in its policy development and to oversee all City staff and operations to ensure efficient and effective service delivery.

Major Services and Functions
The City of Pinole is organized under a “council-manager” form of operation. This form of operations consists of an elected City Council that is responsible for policymaking and a professional City Manager, appointed by the Council, who is responsible for carrying out the policies of the Council and overseeing City operations. In addition to overseeing City operations, the City Manager’s office also performs or coordinates some specific functions on behalf of the entire City organization, including the following:
• Communication and engagement
• Intergovernmental relations
• Information technology
• Strategic planning and organizational assessment
The Information Technology Division maintains hardware and software throughout the City organization. The Division collaborates with other City departments to conduct business process re-engineering and to select and implement appropriate technology to meet City needs. The Division manages information services for over 120 users, 53 workstations, and 13 servers used throughout the City. The City contracts with a private firm, Precision IT Consulting, for managed IT services, including network administration, security, equipment and software maintenance, and end user support. Precision IT provides two full-time on-site technicians to address short-term and long-term work requests.

FY 2022/23 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Supported the City Council in its development of policy on key community issues • Supported City departments in the implementation of a number of process improvements and new policies
• Worked with local, regional, State, and federal agencies to advance Pinole's interests
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Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Manager
• Hired staff in key leadership positions
• Created written policies and procedures on numerous administrative matters • Initiated an internal diversity, equity, and inclusion (DEI) program Strategic Plan Strategies
• Successfully supported the transition of the Pinole Fire Department to be operated under Contra Costa Fire Protection District
• Implemented many IT projects, including significantly improving network security • Created a Communication and Engagement Plan, which is a Strategic Plan strategy
• Expanded communication and engagement with the community through the use of new tools and techniques
• Increased engagement with community and civic organizations, neighboring cities, and special districts
FY 2023/24 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Assess City operations and implement improvements for diversity, equity, and inclusion (DEI)
Strategic Plan Strategies
• Complete the Strategic Plan strategy of developing an interagency legislative advocacy program (Goal 4, Strategy 7)
• Launch a new website Content Management System (CMS) with expanded online services
• Complete priority projects as outlined in the 2021/22-2025/26 Information Technology (IT) Plan
Significant Special Projects for FY 2024/25 through FY 2027/28 • Complete Strategic Plan strategies
Major Changes in FY 2023/24 Budget
The City Manager department Administration and Programs division budget for FY 2023/24 includes funding for Diversity, Equity, and Inclusion (DEI) consulting, intergovernmental affairs consulting, grant management consulting, and communication and engagement consulting, all related to high-priority City initiatives in these areas. The Information Technology division budget includes a number of projects identified in the City’s IT Plan.

City of Pinole 72 464 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Manager
Position Summary
Position 2019/20 2020/21 2021/22 2022/23 2023/24
City Manager 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 0.00 1.00 0.00 0.00 0.00
Management Analyst 0.00 1.00 1.00 0.00 0.00
Assistant to the City Manager 0.00 0.00 0.00 1.00 1.00
Administrative Assistant 0.00 1.00 1.00 1.00 0.20
Total 1.00 4.00 3.00 3.00 2.20
Note that the Administrative Assistant position has been partially allocated to other departments in FY 2023/24 to reflect their primary tasks, including with the Finance Department, more clearly.

City of Pinole 73 465 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Manager

CITY MANAGER BUDGET SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 603,505 527,117 409,194 615,943 590,960 (24,983) -4% Total 603,505 527,117 409,194 615,943 590,960 (24,983) -4%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 657,031 364,341 320,621 480,353 505,702 25,349 5% Employee Benefits - 410 394,691 297,436 249,674 304,344 324,181 19,837 6% Total Personnel 1,051,722 661,777 570,295 784,697 829,883 45,186 5% Services and Supplies
Professional & Administrative Services -
42 93,633 175,750 109,667 248,004 188,480 (59,524) -32% Other operating Expenses - 43 1,995 1,278 1,141 1,425 1,425 - 0% Total Services and Supplies 95,627 177,028 110,808 249,429 189,905 (59,524) -31% Indirect Cost Allocations
Admin Credits - 46121 (577,603) (338,727) (302,079) (445,668) (464,816) (19,148) 4% General Liability Insurance - 46201 33,760 25,861 29,629 27,485 35,988 8,503 24% Total Internal Cost Allocations (543,844) (312,866) (272,450) (418,183) (428,828) (10,645) 2% Capital Outlay
Asset Acquisition/Improvement - 47 - 1,176 542 - - - 0% Total Capital Outlay - 1,176 542 - - - 0%
Total 603,505 527,117 409,194 615,943 590,960 (24,983) -4%

EXPENDITURES BY PROGRAM
City Manager - 111 603,505 527,117 409,194 615,943 590,960 (24,983) -4% Total 603,505 527,117 409,194 615,943 590,960 (24,983) -4% City of Pinole 74 466 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Manager

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
42101 Professional Services $ 210,000 $ 145,000
Communication and Engagement Consulting $ 60,000
DEI Consulting 40,000
Digital Billboard 25,000
Misc. Consulting 20,000
42107 Equipment Maintenance $ 100 $ 100
$100
42201 Office Expense $ 13,800 $ 29,055
Copier Supplies $1,000
Mass Mailing Services 17,255
Misc Office Expense 800
Office Supplies 5,000
Other Office Expenses 5,000
42203 Office Expense/Shipping & Mailing $ 9,779 -$
Postage & Shipping -$
Postage Equipment 0
(Moved to IT dept FY23/24)
4230X Travel and Training $ 7,300 $ 7,300
League of Cities or Other Trainings $1,600
Mayor's Conference monthly dinners 600
Miscellaneous Meetings 1,200
Other Misc. Training 1,500
League of Cities or other training related travel 2,400 42401 Memberships $ 3,875 $ 3,875
Bay Area News Group Subscription $550
CAPIO Membership 200
CCC Public Managers Association 500
CCMF Membership 200
ICMA Membership 2,150
MISAC Membership 200
Municipal Management Association (MMANC) 75
42506 Bonds $ 350 $ 350
Bonds (CM & ACM) $350
42514 Special Department Expense $ 2,800 $ 2,800
Flowers for funerals and Special Occations $300
Miscellaneous 2,000
Notary Fees and Supplies 100
UPS/FedEx/Misc. shipping 400
Total Professional/Administrative Services $ 188,480
4310X Utilities $ 1,425 $ 1,425
43103 Gas/Electric $ 1,300
43102 Water 125
City of Pinole 75 467 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Manager

INFORMATION SYSTEMS BUDGET SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 540,026 548,604 318,175 1,126,368 993,386 (132,982) -13% Measure S-2014 Fund - 106 - 102,600 3,600 (99,000) -2750% Recreation Fund - 209 62,029 55,886 18,466 96,243 116,473 20,230 17% Building and Planning Fund - 212 31,872 46,877 107,344 286,798 152,537 (134,261) -88% Sewer Enterprise Fund - 500 49,160 53,850 19,373 124,732 137,314 12,582 9% Cable Access TV Fund - 505 18,921 23,910 10,193 46,691 92,253 45,562 49% Total 702,008 729,127 473,552 1,783,432 1,495,563 (287,869) -19%

EXPENDITURES BY CATEGORY
Services and Supplies
Professional & Administrative Services -
42 472,808 463,062 707,596 1,361,406 1,072,340 (289,066) -27% Other Operating Expenses - 43 168,959 197,415 156,749 174,853 166,526 (8,327) -5% Total Services and Supplies 641,766 660,476 864,345 1,536,259 1,238,866 (297,393) -24% Capital Outlay
Asset Acquisition/Improvement - 47* 26,323 107,122 14,966 357,348 217,655 (139,693) -64% Total Capital Outlay 26,323 107,122 14,966 357,348 217,655 (139,693) -64% Debt Service
Debt Principal - 48101 - 23,255 - - - - 0%
Debt Interest - 48102 - 1,705 - - - - 0%
Total Debt Service - 24,960 - - - - 0%
Indirect Cost Allocations
Administrative Debits - 46122 33,918 32,443 15,067 32,929 39,042 6,113 16% Information Systems (IS) Charges - 46 (702,008) (729,127) (890,693) (1,823,935) (1,491,963) 331,973 -22% Total Indirect Cost Allocations (668,089) (696,684) (875,626) (1,791,006) (1,452,921) 338,086 -23% Total (0) 95,874 3,686 102,600 3,600 (99,000) 0%

EXPENDITURES BY PROGRAM
Information Systems - 118 702,008 825,001 894,379 1,926,536 1,495,563 (430,973) -29% Total 702,008 825,001 894,379 1,926,536 1,495,563 (430,973) -29% *See CIP
City of Pinole 76 468 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Manager

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
42101 Professional Services $ 534,670 $ 564,550
City Website CMS Updates 40,000
Data Collection & Management Solution 17,000
Implement Payment Software 5,000
Labor to replace PD MDC's (carryover) 9,000
Labor to Update Versatile Software (carryover) 2,000
Managed IT support (Precision) 396,550
Misc. IT Consulting, Assessment Services 25,000
Network Security/Cybersecurity Assessment 10,000
TrackIT (ClientFirst) Implementation 50,000
Replace Youth/Senior Center Fiber Network Assessment 10,000 42105 Network Maintenance $ 89,550 $ 75,344
Network servers and hardware maintenance, including professional callouts.

AWS hosting for Smart Geotech $ 1,910
Contra Costa County ACCJIN Network Fee 26,523
Data backup protection for City Hall servers 12,667
Data backup protection for Public Safety servers 10,609 Firewall Maintenance for Public Safety 1,591
Sophos Firewall Annual Maintenance & Support CH 2,122
Sophos Endpoint Protection for workstations and servers 10,291 Webstie Annual Hosting 8,359
Wi-Fi Service 1,273
42106 Software Maintenance $ 560,923 $ 239,541
Adobe software for PCTV $ 637
AMAG alarm software maintenance 2,030
Axon Cloud Storage for PD body cameras 15,914
CrimeView desktop support 3,183
Critical Reach maintenance 530
ESRI- Ainfo, Aedito, Aview maintenance 21,218
FileOnQ Support & maintenance 3,492
Fire RMS support (Zoll)- Station 73 645
Form 700 e-submission Software 3,500
Granicus (Webstreaming) 7,426
Laserfiche Annual Maintenance/License 7,575
Police Department Computer Management software 2,334
Public Records Management Software 6,180
RecDesk software 5,562
Recruiting Software Annual (NeoGov) 5,200
Scala License for PCTV 1,221
Selectron Software Annaul 29,166
TrakIt support maintenance 48,144
Tyler Incode license & fee maintenance 71,080
Versatile Express & retention support (Zasio) 4,505
42107 Equipment Maintenance $ 51,191 $ 48,252
Copier Lease and Maintenance (Xerox) $ 45,131
Mailing System Meter Lease (Pitney Bowes) 2,060
Printer Repair Service 1,061
42203 Shipping and Mailing $ - $ 9,779
Citywide Postage Shipping $ 3,000
Postage Equipment 6,779
42510 Software Purchase & Subscriptions $ 82,472 $ 131,274 Adobe Acrobat $ 10,000
Agenda Management Software 27,210
Copware Site License 300
Cybersecurity Subscription Purchase 9,200
Docusign Subscription 14,610
Livescan maintenance 10,609
ManageEngine MDM (PD) 645
Mobile Devise management 2,500
Office 365 G3 License (150 Licenses) 36,000
PD background checks (TLO, Transunion) 1,400
Pinole Municode 500
City of Pinole 77 469 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Manager
Realquest maintenance 9,000
Surveymonkey Subscription 1,000
Zoom Licenses (21 users, 4 webinar) 8,300
Total Professional/Administrative Services $ 1,068,740
43101 Communications $ 174,853 $ 166,526
AT&T AVPN circuit for I-80 sign project $ 2,843
AT&T voice service 94,420
Comcast Cable and Internet 25,000
Global Wireless Communications 1,400
Internet service for the Corp Yard 12,000
Replace broken phones 1,030
Tiny Tots solar 618
Verizon cell service 29,215
47102 Computer Equipment $ 297,348 $ 217,655
PD computer monitor replacement PD (carryover) $ 2,400
Emergency Power to City Hall 20,000
Police Department MDC replacements 12,185
New Laptops 7,200
PCTV Data Storage Solutions 40,000
Phone System Replacement (Citywide) 50,000
Refresh EOC System 50,000
Replace 20 workstations per year 35,870
MEASURE S - 2014 FUND - 106
42510 Software Purchase & Subscriptions $ 42,600 $ 3,600 Laserfiche Software training carryover $ 3,600
47201 Improvements/Building $ 60,000 $ -
IN2102 Municipal Broadband Feasibility $ -

INFORMATION SYSTEMS CHARGES FOR COMMUNICATION & TECHNOLOGY 46124 IS Charges for Communication & Technology $ (1,482,335) $ (1,491,963) Finance [100-115] $ (7,114)
General Government [100-117] $ (356,249)
Police Services [100-222] (415,361)
Police Dispatch [100-223] (76,746)
Public Works [100-341] (132,902)
Code Enforcement [100-465] (5,015)
Community Services [209-551] (116,473)
Planning [212-461] (5,015)
Development Services [212-462] (147,522)
Sewer WPCP [500-641] (80,986)
Sewer Collection (CY) [500-642] (56,328)
PCTV [505-119-121] (92,253)
City of Pinole 78 470 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Attorney

CITY ATTORNEY
Mission
The mission of the City Attorney is to provide quality, comprehensive legal representation to the City.

Major Services and Functions
The City Attorney is the Chief Legal Officer for the City. The City Attorney provides legal advice to the City Council, City officials, and staff. The City Attorney prepares and reviews ordinances, resolutions, and contracts for City Council consideration, and represents the City in legal actions, both affirmative claims and defense of claims brought against the City. The City Attorney also serves as general counsel for the Successor Agency for the Redevelopment Agency. The City Attorney plays a key role in risk management for the City of Pinole. The City Attorney prepares legal opinions at the request of the City Council and staff as needed and advises on all legal issues related to the City.

FY 2022/23 Key Accomplishments
• Advised City on compliance with evolving COVID related health orders, AB 361, and related workplace / labor issues
• Prepared organics reduction and recycling ordinance for City compliance with SB 1383
• Assisted staff with Code Enforcement matters, real property liens and securing Court ordered abatement warrants authorizing City correction of code violations • Updated City construction contract documents in compliance with Federal and State procurement requirements related to San Pablo Avenue Rehabilitation Project
• Chaired and coordinated multiple Municipal Code Update Subcommittee meetings • Advised on disposition of redevelopment surplus properties and development projects throughout the City
• Advised City Council on potential Charter City Ballot Measure and adjustment to Real Property Transfer Tax
• Managed and coordinated City defense, and affirmative litigation, related to PG&E Bankruptcy proceeding among other litigation matters and cases • Prepared update to City’s ordinance regulating the use and sale of fireworks FY 2023/24 Special Projects
• Prepare ordinances and resolutions to address City Council priorities • Advise City Council and prepare related materials for potential Charter City Ballot Measure
City of Pinole 79 471 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Attorney
• Provide legal assistance and advice in labor negotiations, grievances, employment, benefits, and HR related issues, as well as liability avoidance management practices
• Provide legal advice and representation to the City on development projects including multi-family housing developments, Pinole Shores II, and the sale of former RDA properties, and provide counsel to the City’s Planning Commission • Provide training on ethics, conflicts of interest and election related issues to the City Council, Commissioners, and staff
• Draft City Procurement Policy Procedures Manual
Significant Special Projects for FY 2024/25 through FY 2027/28 • Continue to update the Pinole Municipal Code to comply with evolving legal requirements, best practices, and City Council directives • Provided advice and counsel regarding compliance with new State laws to facilitate the development of housing, and assist the City with completion of the updated Housing Element
Major Changes in FY 2023/24 Budget
Anticipating the amount of legal services needed by the City in any given year is difficult. The proposed FY 2023/24 budget is a 2% increase over the current year’s budget and reflects an increase to legal fee rates per the legal services contract and an estimate of the number of hours that will be spent. Some legal costs incurred by the City are reimbursed to the General Fund and are not reflected in the proposed budget. Those include, but are not limited to, code enforcement, development projects and property dispositions, and successful defense of claims that have prevailing party attorney fee provisions. These reimbursements will help offset the actual cost of legal services for the City.

Position Summary
No personnel are directly assigned to this department. Legal services are provided to the City by a private law firm on a contract basis.

City of Pinole 80 472 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Attorney

CITY ATTORNEY BUDGET SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 489,955 406,476 292,122 321,057 320,428 (629) 0% Measure S 2014 - 106 - - - 0%
Total 489,955 406,476 292,122 321,057 320,428 (629) 0%

EXPENDITURES BY CATEGORY
Legal Services
Attorney Services - 42102 763,076 833,500 479,818 583,740 596,245 12,505 2% Total Legal Services 763,076 833,500 479,818 583,740 596,245 12,505 2% Indirect Cost Allocations
Administrative Credits - 46121 (273,121) (427,024) (187,696) (262,683) (250,817) 11,866 -5% Developer Reimbursements - 46121 - (25,000) (25,000) 100% Total Indirect Cost Allocations (273,121) (427,024) (187,696) (262,683) (275,817) (13,134) 5% Total 489,955 406,476 292,122 321,057 320,428 (629) 0%

EXPENDITURES BY PROGRAM
City Attorney - 114 489,955 406,476 292,122 321,057 320,428 (629) 0% Total 489,955 406,476 292,122 321,057 320,428 (629) 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
42102 Attorney Services - General Fund $ 583,740 $ 596,245 General legal services for FY 2023/24 $596,245
City of Pinole 81 473 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Attorney
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City of Pinole 82 474 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Clerk

CITY CLERK
Mission
The City Clerk's mission is to fulfill the role as elections official, legislative administrator, and records manager for the City in an efficient, professional, and friendly manner; to provide outstanding support to the Council throughout the legislative process; and to serve the citizens of Pinole as an accessible and responsive representative of transparent and open government.

Major Services and Functions
The City Clerk is an appointed officer by the City Council and is responsible for preparing agenda packets, producing the official records of Council decisions, maximizing public access to municipal government, ensuring transparency to the public, and is the official custodian of the records of the City. The City Clerk serves as the Elections Official of the City and conducts all City elections; acts as a Compliance Officer for federal, state, and local statutes including the Political Reform Act, the Brown Act, and the Public Records Act. Some specific functions of the City Clerk’s office include the following:
• Provide accurate and timely minutes for the City Council and Finance Subcommittee
• City Council and Finance Sub-Committee agenda packet management • Serve as Elections Official and conduct all City elections in compliance with the CA Elections Code
• Coordinate Citywide Records Management Program and conduct semi-annual audit
• Streamline the paperless filing and electronic submission of Form 700 for FPPC filers
• Administration of the City’s Public Records Act Program • Codification of Pinole municipal code
• Provide excellent customer service to members of the community & staff FY 2022/23 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Improvements to virtual public meeting format and procedures in response to COVID-19 pandemic using Zoom software
• Planning, coordination and implementation of hybrid meeting model for public meetings
• Management of DocuSign account for City contract routing in response to remote working Conditions of Employees Due to the COVID-19 Pandemic • Management of GovQA Software for Online Public Records Request Management Portal
City of Pinole 83 475 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Clerk
• Management of Laserfiche electronic management software for the City Clerk’s records and continued progress on city-wide records conversion project • Timely and accurate delivery of 33 Council, Successor Agency, and Finance SubCommittee transcriptions • Prepared 33 meeting packets
• Prepared 127 legislative actions & 18 proclamations
• Municipal code updated on-line with each ordinance adoption • Provided oversight to public records program facilitating response to 150 formal public records requests by mid-year
FY 2023/24 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Improve transparency and safe access to public meetings by providing a hybrid public meeting format that would allow in-person as well as remote participation • Manage implementation of new records and agenda management system program
• Strengthen city-wide records management program and retention/destruction practices
Significant Special Projects for FY 2024/25 through FY 2027/28 • Improve City-wide Records Management Program by working with departments to assess needs, digitize records, and improve retention and destruction practices Major Changes in FY 2023/24 Budget
The City Clerk budget for FY 2023/24 does not include any significant changes relative to the FY 2022/23 budget.

Position Summary
Position 2019/20 2020/21 2021/22 2022/23 2023/24
City Clerk 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk 0.00 0.00 1.00 1.00 1.00
Administrative Assistant 0.4 0.48 0.48 1.00 1.00
Total 1.48 1.48 2.48 3.00 3.00
City of Pinole 84 476 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Clerk

CITY CLERK BUDGET SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 243,065 327,468 364,603 586,347 624,354 38,007 6% Total 243,065 327,468 364,603 586,347 624,354 38,007 6%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 162,165 242,602 240,210 323,655 365,077 41,422 11% Employee Benefits- 410 39,928 61,021 78,773 172,067 171,849 (218) 0% Total Personnel 202,094 303,623 318,983 495,722 536,926 41,204 8% Services and Supplies
Professional &Administrative Services -
42 54,093 31,441 46,664 93,880 98,010 4,130 4%
Other Operating Expenses - 43 2,167 1,379 1,236 1,600 1,600 - 0% Total Services and Supplies 56,260 32,820 47,900 95,480 99,610 4,130 4% Capital Outlay
Asset Acquisition/Improvement - 47 - 2,168 - 5,000 5,000 - 0% Total Capital Outlay - 2,168 - 5,000 5,000 - 0%
Indirect Cost Allocations
Admin Credits - 46121 (30,110) (33,760) (28,161) (36,606) (43,162) (6,556) 15% Admin Debits - 46122 6,474 6,949 5,917 8,232 - (8,232) 100% General Liability Insurance - 46201 8,348 15,670 19,963 18,519 25,980 7,461 29% Total Internal Cost Allocations (15,288) (11,142) (2,280) (9,855) (17,182) (7,327) 43% Total 243,065 327,468 364,603 586,347 624,354 38,007 6%

EXPENDITURES BY PROGRAM
City Clerk - 112 243,065 327,468 364,603 586,347 624,354 38,007 6% Total 243,065 327,468 364,603 586,347 624,354 38,007 6% City of Pinole 85 477 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – City Clerk

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
42101 Professional Services $ 55,000 $ 55,300
Citywide historical records project support $ 11,300
Filming and imaging of permanent records 2,000
Meeting minutes transcription 20,000
Pinole Municipal Code codification and update 2,000
Policies and procedures update support 20,000
42201 Office Expense $ 1,600 $ 1,600
Misc. office expenses & proclamations and certificates $1,600 4230X Travel and Training $ 11,500 $ 12,225
CCAC Annual Conference (2) $ 1,050
City Clerk's New Law/Election Seminar/Misc. Training (2) 2,400 IIMC Annual Conference 675
Regional Trainings (CCAC) (4) 500
Technical Training for Clerks 1,500
42302 Other Training Expenses 4,600
42302 Travel expense/Mileage 1,000
42303 Meal allowance 500
42401 Memberships $ 605 $ 1,210
CCAC Dues (2) $ 520
IIMC Member Dues (2) 540
MMANC Member dues (2) 150
42506 Bonds $ 175 $ 175
42514 Special Department Expense $ 25,000 $ 27,500
Boards & Commissions Recognition Event $ 2,500
Election 22,500
Public Notices 2,500
Total Professional/Administrative Services $ 98,010
4310X Utilities $ 1,600 $ 1,600
Gas/Electric $ 1,500
Water 100
4710X $ 5,000 $ 5,000
City of Pinole 86 478 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Finance

FINANCE
Mission
The mission of the Finance Department is to provide the City with financial information necessary to ensure sound financial decisions and to ensure appropriate procedures to protect the City’s financial assets. This is accomplished through timely and effective preparation of the Annual Comprehensive Financial Report, Budget, quarterly financial and investment reports, and adequate financial controls.

Major Services and Functions
The Finance Department is responsible for accounting operations including accounts payable, accounts receivable, payroll processing, and audits; budget management and long-range financial planning; purchasing; treasury management; debt and bond administration; and business license administration. In addition, the Finance Department prepares the Recognized Obligation Payment Schedule (ROPS) for the Successor Agency to the Pinole Redevelopment Agency and submits the ROPS to the County and State agencies.

FY 2022/23 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Updated City’s Long Term Financial Plan and expanded to include all City funds • Adopted annual budget by June 30th
• Issued Annual Comprehensive Financial Report (ACFR) by December 31st • Received an unqualified opinion for annual financial statements • Prepared the Successor Agency Annual ROPS for approval by the County Oversight Board and submitted to the State Department of Finance by February 1 st

• Received California Society of Municipal Finance Officers Budget Excellence Award
• Received Government Finance Officers Association Excellence in Financial Reporting Award
• Submitted financial policies to City Council for annual review • Updated the City’s master fee schedule
Strategic Plan Strategies
• Supported the Fire Department in conducting a fiscal impact analysis as a requirement for the fire service agreement between the City and the Contra Costa County Fire Protection District
• Conducted a comprehensive fee study and cost allocation plan City of Pinole 87 479 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Finance
FY 2023/24 Special Projects
Baseline Work (Including Staff-Initiated Special Projects) • Expand Long-Term Financial Plan to a 20-year time horizon • Update and/or establish finance operating procedures, including comprehensive accounting manual
• Assist with automating processes, including implementation of an online payment platform
• Assist with developing an approach to funding infrastructure maintenance and improvements
Strategic Plan Strategies
• Assist with identifying, analyzing, and advancing revenue generating opportunities • Assist with establishing a program to evaluate grant opportunities and capacity Other Council-Directed Special Projects
• Research the process required to establish a fire prevention maintenance district Significant Special Projects for FY 2024/25 – FY 2027/28 • Assist with strategic financial planning to other City departments in the advancement of strategic plan strategies and special projects.

Major Changes in FY 2023/24 Budget
There are no major changes to the Finance department budget for FY 2023/24. However, the budget does reflect a position change. The vacant part-time Accounting Technician position has been removed and is replaced by 0.75 of the existing full-time Administrative Assistant who has been performing Accounting Technician duties and was previously entirely budgeted in the City Manager department.

Position Summary
Position 2019/20 2020/21 2021/22 2022/23 2023/24
Finance Director 1.00 1.00 1.00 1.00 1.00
Accountant 1.00 1.00 1.00 1.00 1.00
Accounting Specialist 1.00 1.00 1.00 1.00 1.00
Accounting Technician, PT 0.48 0.48 0.48 0.48 0.00
Administrative Assistant 0.00 0.00 0.00 0.00 0.75
Total 3.48 3.48 3.48 3.48 3.75
City of Pinole 88 480 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Finance

FINANCE BUDGET SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 571,900 560,362 478,658 722,847 804,401 81,554 10% Measure S 2006 - 105 300 475 1,367 2,450 2,450 - 0%
Measure S 2014 - 106 1,356 175 1,667 2,450 2,450 - 0%
Pension Fund - 700 - - 45,495 40,000 50,000 10,000 20%
Total 573,555 561,011 527,187 767,747 859,301 91,554 11%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 364,032 404,096 310,224 442,401 441,479 (922) 0% Overtime - 402 112 - 2,500 2,500 - 0%
Employee Benefits - 410 91,218 143,242 138,898 178,968 190,527 11,559 6% Total Personnel 455,363 547,338 449,122 623,869 634,506 10,637 2% Services and Supplies
Professional & Administrative Services - 42 195,825 122,478 150,525 281,185 242,945 (38,240) -16% Other Operating Expenses - 43 5,462 3,499 3,123 4,800 4,800 - 0% Materials & Supplies - 44 - - - - - - 0%
Total Services and Supplies 201,287 125,976 153,648 285,985 247,745 (38,240) -15% Capital Outlay
Asset Acquisition/Improvement - 47 - - 562 - - - 0%
Total Capital Outlay - - 562 - - - 0%
Indirect Cost Allocations
Admin Credits - 46121 (121,997) (150,338) (126,132) (181,349) (191,110) (9,761) 5% Admin Debits - 46122 6,474 6,949 5,917 8,232 125,476 117,244 93% Information Systems (IS) Charges - 46 - 1,619 12,902 4,377 7,114 2,737 38% Legal Charges - 46126 11,192 5,310 4,615 2,000 5,000 3,000 60% Insurance General Liability - 46201 21,237 24,156 26,554 24,633 30,570 5,937 19% Total Indirect Cost Allocations (83,094) (112,303) (76,144) (142,107) (22,950) 119,157 -519% Total 573,555 561,011 527,187 767,747 859,301 91,554 11%

EXPENDITURES BY PROGRAM
Finance - 115 573,555 561,011 527,187 767,747 859,301 91,554 11% Total 573,555 561,011 527,187 767,747 859,301 91,554 11% City of Pinole 89 481 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Finance

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
42101 Professional Services $ 189,090 $ 134,655
Auditing services $ 55,000
Brinks Armored Car service 2,800
CA Municipal Statistics (ACFR schedule) 500
Cost Allocation Plan update 5,000
GASB 68 PERS Reports 1,750
HDL Property Tax Analysis 8,500
HDL Sales Tax Analysis 5,600
OPEB Valuation Report 10,000
Preparation of State Controller's reports 5,505
Strategic Financial Planning Support (one-time project ) 40,000 42201 Office Expense $ 5,800 $ 6,880
Check stock $ 1,500
Miscellaneous office expenses 2,500
Printing services 1,680
Year-end tax forms 1,200
42203 Shipping & Mailing $ 5,000 $ 5,000
Mass mailing $ 5,000
4230x Travel and Training $ 2,100 $ 2,100
CSMFO annual conference $ 1,100
Staff training 1,000
42401 Memberships $ 595 $ 710
CMTA dues $ 95
CSMFO dues 225
GFOA dues 190
ICMA dues 200
42501 Bank Fees $ 15,000 $ 20,000
Mechanics Bank and Bank of the West fees $ 20,000
42506 Admin Exp/Bonds $ 250 $ 250
Bonds $ 250
42510 Software Subscription $ 17,795 $ 17,795
Balancing Act $ 5,800
GovInvest labor module 10,000
Long-range forecasting software 1,995
42514 Special Department Expense $ 655 $ 655
GFOA ACFR review and certification $ 505
CSMFO budget review and award 150
Total Professional/Administrative Services $ 188,045
4310X Utilities $ 4,800 $ 4,800
43102 Water $ 300
43103 Electricity & Power 4,500
City of Pinole 90 482 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Finance
MEASURE S - 2006 FUND - 105
42101 Professional Services $ 2,450 $ 2,450
Measure S Audit (105) $ 1,200
Sales Tax Analysis 1,250
MEASURE S - 2014 FUND - 106
42101 Professional Services $ 2,450 $ 2,450
Measure S Audit (106) $ 1,200
Sales Tax Analysis 1,250
PENSION FUND 700
42501 Bank Fees 40,000$ 50,000$
Bank fees $ 50,000
City of Pinole 91 483 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Finance
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City of Pinole 92 484 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Human Resources

HUMAN RESOURCES
The Human Resources Department is comprised of the following divisions:
• Human Resources Management; and
• Risk Management
Mission
The mission of the Human Resources Department is to support the City of Pinole by providing comprehensive and timely human resources and risk management services. It has the responsibility for developing and implementing innovative strategies and programs that enhance the work experience for our employees. Its objective is to attract, develop, motivate, and retain the best-qualified employees whose diversity and skills contribute to and sustain the City of Pinole as a quality organization.

Major Services and Functions
• Human Resources Administration and Risk Management – Provides support and strategic planning services to employees and departments in the development of organizational objectives; provides interpretation of City and department policies; reviews and evaluates work methods and procedures for improving organizational performance, enhancing services, and meeting goals. Administers the City’s risk management programs including general and employment liability and workers' compensation for on-the-job injuries.
• Labor Relations – Represents the City Council and City Manager on all labor negotiation and grievance matters with bargaining unit representatives of recognized employee organizations.
• Employee Relations – Provides guidance and counseling to employees; initiates, conducts and/or oversees investigations relative to disciplinary actions and complaints for City departments.
• Recruitment and Selection – Assists in the administration of the City’s Civil Service Merit System; facilitates selection procedures that produce diverse and skilled applicant pools; assures that all recruitment, hiring, placements, transfers, and promotions are made based on individual qualifications for the position. • Benefits Administration – Provides exceptional and affordable employee benefits for retirement, medical, dental, vision, wellness and safety, and employee assistance to attract and retain a qualified and highly skilled workforce. • Organizational Training and Development – Coordinates City-wide training including safety, mandated, educational, and development programs for City staff. • Classification and Compensation – Plans and conducts classification and organization studies; develops classification specifications; designs compensation systems that support and reinforce the City's long-range objectives as well as the culture, climate, and behaviors needed for the organization to be effective.

City of Pinole 93 485 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Human Resources
FY 2022/23 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Completed labor negotiations with PPEA and developed a successor MOU that was adopted by City Council on July 19, 2022.
• Conducted 37 recruitments.
• Developed a Citywide Volunteers Administrative Policy. • Developed a Citywide Classification Series Administrative Policy. • Developed a Citywide Cell Phone Use in the Workplace Administrative Policy. • Developed a Citizen Request/Complaint Procedure & Form Administrative Policy. • Developed a Compensation and Benefits Plan for Elected Officials. • Implemented an Employee Wellness Program.
• Planned and facilitated numerous events for the City’s Public Service Employee Recognition Week.
• Designed an employee benefits overview booklet to incorporate all City benefits and vendor resources for the various employee groups and present the booklet by both electronic and printed methods.

Strategic Plan Strategies
• Initiated implementation of the City’s Employee Talent Management Plan in accordance with the City’s Strategic Plan 2020 – 2025.

FY 2023/24 Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Implement successor memorandums of understanding for three bargaining units. • Utilize innovative marketing practices such as social media outreach and branding to attract candidates.
• Enhance and promote higher education tuition reimbursement program. • Develop a supervisory academy in partnership with other cities in West County. • Promote external training opportunities offered to employees. • Implement “stay” interviews with annual performance evaluation process. • Survey employee benefits satisfaction levels and implement effective modifications.
• Develop safety emergency action plans for identified workplace risks. • Review OPEB obligations and alternatives to support the City’s fiscal sustainability.
• Continue to perform a comprehensive review and updating of key City personnel rules and policies to ensure compliance with MOU provisions, state and federal legislation, and conduct meet and confer sessions with the employee bargaining units as required.

City of Pinole 94 486 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Human Resources
Strategic Plan Strategies
• Implement the recommendations of the Communication and Engagement Plan relative to employees.

Significant Special Projects for FY 2024/25 through FY 2027/28 • Human Resources will implement the Employee Talent Management Plan to attract and retain high-quality employees and develop their skills. • In partnership with the City Manager’s Office, Human Resources will develop and implement a Citywide Diversity, Equity, and Inclusion Initiative.

Major Changes in FY 2023/24 Budget
The Human Resources Department budget for FY 2023/24 does not include any significant changes relative to the FY 2022/23 budget.

Position Summary
Position 2019/20 2020/21 2021/22 2022/23 2023/24
Assistant City Manager 1.00 0.00 0.00 0.00 0.00
Human Resources Director 0.00 0.00 1.00 1.00 1.00
Human Resources Analyst 0.00 0.00 0.00 1.00 1.00
Human Resources Technician 0.00 0.00 0.00 1.00 1.00
Human Resources Specialist 1.00 1.00 1.00 0.00 0.00
Administrative Assistant 0.00 0.00 0.00 0.00 0.05
Total 2.00 1.00 2.00 3.00 3.05
City of Pinole 95 487 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Human Resources

HUMAN RESOURCES BUDGET SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 292,727 377,614 510,906 768,472 888,226 119,754 13% Total 292,727 377,614 510,906 768,472 888,226 119,754 13%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 84,111 192,397 239,593 391,311 420,389 29,078 7% Overtime - 402 - - - - - - 0%
Employee Benefits - 410 21,679 71,804 110,512 197,438 214,158 16,720 8% Total Personnel 105,791 264,201 350,105 588,749 634,547 45,798 7% Services and Supplies
Professional & Administrative Services -
42 128,235 104,326 119,790 160,907 210,556 49,649 24%
Other Operating Expenses - 43 1,612 1,040 925 1,750 1,750 - 0% Total Services and Supplies 129,847 105,365 120,715 162,657 212,306 49,649 23% Capital Outlay
Asset Acquisition/Improvement - 47 - 104 1,124 - - - 0% Total Capital Outlay - 104 1,124 - - - 0%
Indirect Cost Allocations
Administrative Credits - 46121 (15,303) (10,772) (8,642) (13,144) (66,395) (53,251) 80% Administrative Debits - 46122 67,836 - 5,917 8,232 8,364 132 2% Legal Charges - 46126 - 2,502 17,996 - 30,000 30,000 100% General Liability Insurance - 46201 4,556 16,214 23,692 21,978 69,404 47,426 68% Total Indirect Cost Allocations 57,089 7,944 38,963 17,066 41,373 24,307 59% Total 292,727 377,614 510,906 768,472 888,226 119,754 13%

EXPENDITURES BY PROGRAM
Human Resources - 116 292,727 377,614 510,906 768,472 888,226 119,754 13% Total 292,727 377,614 510,906 768,472 888,226 119,754 13% City of Pinole 96 488 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Human Resources

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
42101 Professional Services $ 96,040 $ 92,526
Annual Performance Evaluations (CM & CC) $ 8,000
Applicant Tracking System License 6,000
Bilingual Evaluation/Testing 1,000
Contingencies- Employee Benefits 6,000
Document Shredding 1,000
Drug Screening/Fit for Duty/DOT Exams 8,000
Employee Benefits Broker 25,000
HRA (Retiree Medical) Admin Fees 1,000
Labor Negotiator (IEDA) 25,000
Onboarding System License 1,126
Pre-employ Backgrounds/Degree & License Verify 2,000
Random Drug Testing- DOT 6,400
Section 125 FSA/DCAP & Commuter Admin Fees 2,000
42102 Attorney Services $ 25,000 $ 50,000
Employment Claim Investigations (ERMA) (3) $ 30,000
Employment Law Advisement (LCW) 10,000
Tax and Employee Benefit Advisement 10,000
4110 Fingerprinting $ 1,500 $ 3,000
42201 Office Expense $ 1,000 $ 1,000
Miscellaneous Office Supplies $500
4230X Travel and Training $ 13,880 $ 32,880
Citywide EAP Workshops (2) $ 6,000
Citywide Professional Development (2) 6,000
Contingencies - Citywide Training (2) 6,000
HR Staff Professional Development 8,500
Leadership Academy 2,500
Mileage: NorCal, MMANC, CalPELRA (2), LCW (4) 3,680
Meal Allowance: NorCal, MMANC, CalPELRA (2), LCW (4) 200 42401 Memberships $ 700 $ 700
MMANC $ 200
SHRM 500
42504 Recruitment Cost $ 4,500 $ 4,500
Recruitment Advertising $ 2,500
Recruitment Exams/Testing 2,000
42506 Bond $ 200 $ 200
Bond $ 200
42514 Special Department Expense $ 18,087 $ 25,750
Annual Public Service Employee Appreciation $4,500
Condolence Flowers/Donations (20) 3,000
Employee Polos (110) 6,050
Employee Wellness/Safety Fair/BBQ 2,300
MPA Wellness Premium 6,900
Quarterly Employee Engagement Events (4) 2,000
Years of Service Plaques 1,000
Total Professional/Administrative Services $ 210,556
4310X Utilities $ 1,750 $ 1,750
43103 Gas/Electric $ 1,600
43102 Water 150
City of Pinole 97 489 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Human Resources
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City of Pinole 98 490 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police
POLICE
The Police Department is comprised of the following divisions (referred to as “bureaus”):
• Operations; and
• Support Services
Mission
The Pinole Police Department is committed to ensuring a safe community by providing exemplary law enforcement service while engaging our citizens with Honor, Integrity, Professionalism, and Respect.

Major Services and Functions
• Police Operations is responsible for the day-to-day operation of the department. • Police Support Services provides support and assistance to Operations and the community. It includes front office staff who work with the public daily; Crime Prevention Officers who provide outreach into the community; the collection and processing of evidence; and the maintenance and repair of vehicles and equipment.
• The City operates the West Bay Communications Center (WBCC), which provides police dispatch services for the City of Pinole as well as Hercules and San Pablo.

The Cities of Hercules and San Pablo are billed for Dispatch Services based on a cost-sharing formula incorporating various usage measurements.

FY 2022/23 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Enhanced organizational wellness by adding virtual EMDR and a Zen Den. • Implemented a virtual yoga program.
• Implemented police reform measures as legislation requires, such as California Racial and Identity Profiling Act (RIPA) and National Incident-Based Reporting (NIBRS).
• Implemented new RIMS, CADS/RMS Systems.
• Brought the Community of Pinole innovative and progressive engagement opportunities.
• Enhanced training capacity to meet and industry’s best standards. • Enhanced retention and recruitment efforts.
• Implemented new Community Outreach efforts with a special Halloween-themed National Night Out event and Project HOPE-Homeless Intervention. • Implemented Cue Hit customer engagement technology to receive real-time feedback from the community.

City of Pinole 99 491 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police
FY 2023/24 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Innovate with Truleo to expand officer wellness, surface and promote officer professionalism, and automate the review of 100% of Body Camera videos. • Continue to focus on officer wellness programs.
• Continue to enhance training capacity to meet and industry’s best standards. • Revamp retention and recruitment efforts to meet the new generational workforce.
• Implement an internal reclassification of the Lieutenant position to Commander. • Repurpose the Alex Clark Room to the Pinole Police Department Training Center.
• Continue our efforts to bring the community innovative and progressive engagement opportunities.
• Implement a Police Drone program to enhance our abilities to provide the community of Pinole with effective and efficient police services. • Implement Community Outreach efforts with a special Halloween-themed National Night Out event and Project HOPE-Homeless Intervention. • Implement new staffing and police service delivery model, which is the addition of two positions (a sergeant and an officer) first budgeted in FY 2022/23 to allow the department to move to a modified 4/10 schedule. Research indicates that 10-hour shifts, as opposed to 12-hour shifts, positively impact employee well-being and morale, reduce overtime, and offer flexible scheduling alternatives to leverage personnel resources while providing overlaps during peak workload periods. 10- hour shifts will increase the number of officers on duty as the shifts overlap. 10- hour shifts are particularly well-suited to the variable workloads found in law enforcement.

Strategic Plan Strategies
• Create an updated Emergency Operations Plan (EOP)
• Stand up a working Emergency Operations Center (EOC). • Implement a CERT program.

Significant Special Projects for FY 2024/25 through FY 2027/28 • Focus on officer wellness programs in order to improve the quality of life for officers while strengthening the relationship with the community through exemplary law enforcement service.
• Implement police reform measures as required by legislation. • Launch Next Gen 911.
• Facility rehabilitation of the Public Safety Building.

City of Pinole 100 492 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police
Major Changes in FY 2023/24 Budget
There is one notable change in the FY 2023/24 budget relative to the FY 2022/23 budget, which is the addition of resources for the department to reinstitute the Community Emergency Response Team (CERT) program.

Position Summary
Position 2019/20 2020/21 2021/22 2022/23 2023/24
Police Chief 1.00 1.00 1.00 1.00 1.00
Police Commander 2.00 2.00 2.00 2.00 2.00
Police Sergeant 6.00 6.00 6.00 7.00 7.00
Police Officer 19.00 19.00 19.00 20.00 20.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Community Safety Specialist 1.00 1.00 1.00 1.00 1.00
Community Services Officer 0.96 0.96 2.00 2.00 2.00
Crossing Guards, parttime/temporary 0.50 0.25 0.25 0.25 0.25 Dispatcher 11.00 11.00 11.00 10.00 10.00
Lead Dispatcher 1.00 1.00 1.00 2.00 2.00
Police Property Specialist 1.00 1.00 1.00 1.00 1.00
Police Records Specialist 2.00 2.00 2.00 2.00 2.00
Total 46.46 46.21 47.25 49.25 49.25
City of Pinole 101 493 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police

POLICE BUDGET SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 6,878,974 7,767,344 6,395,576 8,599,718 9,225,984 626,266 7% Measure S 2006 - 105 1,443,123 1,920,165 1,016,861 1,718,135 1,697,340 (20,795) -1% Measure S 2014 - 106 173,457 159,851 119,542 217,607 114,852 (102,755) -89% Public Safety Augmentation Fund - 203 143,643 154,595 141,766 387,365 482,009 94,644 20% Police Grants Fund - 204 85,999 - - - - - 0%
Traffic Safety Fund - 205 565 9,219 7,675 21,059 21,595 536 2% Supplemental Law Enforcement Services Fund - 206 98,192 113,750 97,171 111,067 339,864 228,797 67% Asset Seizure Adjudicated Fund - 225 - 29,000 16,348 58,231 41,236 (16,995) -41% Total 8,823,952 ######### 7,794,939 11,113,182 11,922,880 809,699 7%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 4,537,336 4,807,220 3,717,320 5,651,618 5,941,404 289,786 5% Overtime - 402 613,386 811,266 640,376 395,701 508,041 112,340 22% Employee Benefits - 410 2,263,243 2,434,895 2,141,820 3,051,206 3,360,106 308,900 9% Total Personnel 7,413,965 8,053,381 6,499,516 9,098,525 9,809,551 711,026 7% Services and Supplies
Professional & Administrative Services - 42 480,627 1,216,780 363,078 633,179 642,274 9,094 1% Other Operating Expenses - 43 76,310 81,984 69,093 64,250 64,250 - 0% Materials & Supplies - 44 62,413 88,976 102,269 87,000 87,000 - 0% Total Services and Supplies 619,349 1,387,740 534,441 784,429 793,524 9,094 1% Capital Outlay
Asset Acquisition/Improvement - 47 196,153 104,313 103,026 274,424 353,729 79,305 22% Total Capital Outlay 196,153 104,313 103,026 274,424 353,729 79,305 22% Debt Service
Debt Principal and interest - 48 - - - - - - 0%
Total Debt Service - - - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46 (308,940) (362,438) (319,697) (609,906) (627,259) (17,353) 3% Administrative Debits - 46 308,940 362,438 319,697 609,906 627,260 17,354 3% IS Charges - 46 261,357 251,741 265,321 594,057 492,107 (101,951) -21% Legal Charges - 46 12,763 19,057 22,170 20,000 20,000 - 0% General Liability Insurance - 46 320,365 337,692 370,465 341,746 453,969 112,223 25% Total Indirect Cost Allocations 594,486 608,490 657,956 955,803 966,077 10,273 1% Total 8,823,952 ######### 7,794,939 11,113,182 11,922,880 809,699 7%

EXPENDITURES BY PROGRAM
Police Operations - 221 5,460,052 6,265,935 4,891,345 7,165,842 7,660,826 494,984 6% Police Support Services -222 1,190,332 1,549,905 1,001,963 1,646,109 1,585,394 (60,714) -4% Police West Bay Communications Center - 223 1,988,812 2,215,114 1,796,784 2,169,105 2,315,202 146,097 6% Police Grants Program - 227 184,755 122,970 104,846 132,126 361,459 229,333 63% Total 8,823,952 ######### 7,794,939 11,113,182 11,922,880 809,699 7% City of Pinole 102 494 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police
GENERAL FUND - 100
POLICE OPERATIONS - 221

EXPENDITURE SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change
Personnel $ Change % Change
Salaries & Wages - 401 2,341,401 2,542,922 2,054,578 3,093,950 3,374,436 280,486 8% Overtime - 402 288,235 361,587 314,082 255,209 256,322 1,113 0% Employee Benefits - 410 1,028,201 1,123,630 1,072,141 1,503,466 1,844,322 340,856 18% Total Salary & Benefits 3,657,836 4,028,139 3,440,801 4,852,625 5,475,080 622,455 11% Services and Supplies
Professional & Administrative Services - 42 172,925 473,556 186,066 220,032 221,032 1,000 0% Materials & Supplies - 44 61,864 78,537 100,128 85,500 85,500 - 0% Total Services and Supplies 234,788 552,093 286,194 305,532 306,532 1,000 0% Capital Outlay
Asset Acquisition/Improvement - 47 12,186 12,581 42,762 133,873 9,240 (124,633) -1349% Total Capital Outlay 12,186 12,581 42,762 133,873 9,240 (124,633) -1349% Indirect Cost Allocations
Administrative Credits - 46121 (308,940) (362,438) (319,697) (609,906) (627,259) (17,353) 3% Legal Charges - 46126 12,763 18,196 22,170 20,000 20,000 - 0% General Liability Insurance - 46201 193,701 184,950 206,872 189,987 256,648 66,661 26% Total Indirect Cost Allocations (102,477) (159,292) (90,655) (399,919) (350,611) 49,308 -14% Total 3,802,334 4,433,521 3,679,101 4,892,111 5,440,241 548,130 10% Asset Seizure-Adjudicated - 225
Professional & Administrative Services - 42
- 29,000 16,348 58,231 41,236 (16,995) -41%
Total - 29,000 16,348 58,231 41,236 (16,995) -41%
MEASURE S-2006 FUND - 105
Salaries & Wages - 401 739,252 781,560 429,693 902,579 825,375 (77,204) -9% Overtime - 402 127,233 93,701 57,210 4,156 104,174 100,018 96% Employee Benefits - 410 527,789 628,584 474,356 746,630 688,341 (58,289) -8% Professional & Administrative Services - 42 6,000 1,493 118 13,300 13,300 - 0% Asset Acquisition/Improvement - 47 - 31,842 - - - - 0%
General Liability Insurance - 46201 42,849 52,478 55,484 51,470 66,150 14,680 22% Total Measure S-2006 Fund 1,443,123 1,589,658 1,016,861 1,718,135 1,697,340 (20,795) -1% MEASURE S-2014 FUND - 106
Professional & Administrative Services - 42 - - - - - - 0% Asset Acquisition/Improvement - 47 70,953 59,161 37,269 110,000 - (110,000) -100% Total Measure S-2014 Fund 70,953 59,161 37,269 110,000 - (110,000) -100% PUBLIC SAFETY AUGMENTATION FUND - 203
Professional & Administrative Services - 42
20000 20000 100%
City of Pinole 103 495 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
42101 Professional Services $ 51,712 $ 51,712
Applicant Processing/Recruiting $ 16,000
EBRCSA Contract - Radios (63) 35,712
42106 Software Maintenance $ 23,945 $ 29,945
Lexipol Daily Training Bulletins $ 4,244
Starchase GPS 14,976
The Police One Academy Training 6,000
Vigilant Solutions Software 4,725
42107 Equipment Maintenance $ 35,100 $ 35,100
Radio Repairs $ 3,000
Vehicle Maintenance 9,000
Vehicle Repairs 18,000
Vehicle Washing 5,100
4230X Travel and Training $ 60,800 $ 75,800
Firearms Range Rental $ 10,800
State of CA -- P.O.S.T. 30,000
42304 Cordico App 15,000
42304 Officer Wellness Training 20,000
42401 Memberships $ 3,175 $ 3,175
CA Crime Prevention Officers Assn $ 120
CA Peace Officers Assn. 320
CA Police Chief's Assn. 800
County Police Chiefs' Assn. 1,500
International Assn. of Police Chiefs 200
National Assn. of Town Watch 35
Police Executive Research Forum 200
42514 Special Department Expense $ 45,300 $ 25,300
Ammunition and firearm repair $ 9,800
Crime Scene Processing/Field Testing Supplies 7,300
Miscellaneous Supplies 8,200
Total Professional/Administrative Services $ 221,032
44301 Fuel $ 73,000 $ 73,000
44410 Safety Clothing $ 12,500 $ 12,500
Part-time employee uniforms $ 3,500
Protective Vests 9,000
4710X Equipment $ 133,873 $ 9,240
Ballistic Shield (47105) $ 2,500
Patrol Rifle (47105) 1,840
Tablets and Docking (47105) 4,900
MEASURE S-2006 FUND - 105
42107 Equipment Maintenance $ 4,050 $ 4,050
MDC Repairs $ 1,650
Vehicle Maintenance 1,350
Vehicle Repairs 1,050
42510 Software Purchase $ 6,000 $ 6,000
City of Pinole Lefta systems subscription 104$ 6,000 496 of 704 Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police
42514 Special Department Expense $ 3,250 $ 3,250
Gunshot trauma kits $ 700
Miscellaneous Supplies 2,550
Total Professional/Administrative Services $ 13,300
MEASURE S-2014 FUND - 106
47104 Vehicles $ 110,000 $ -
1 Vehicle $ -
1 Vehicle (carryover) 0
Public Safety Augmentation Fund - 203
42514 Special Department Expense -$ 20,000 $
Canine expenses $ 20,000
47101 Equipment -$ 124,633 $
Axon Body Worn Camera Program $ 42,412
EBRCSA Equipment 20,940
Radio Encryption Equipment 61,281
City of Pinole 105 497 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police
GENERAL FUND - 100
POLICE SUPPORT SERVICES - 222

EXPENDITURE SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change
Personnel
Salaries & Wages - 401 255,902 332,319 283,910 413,579 427,087 13,508 3% Overtime - 402 - 1,989 16,952 - - - 0%
Employee Benefits - 410 137,441 163,706 155,433 229,198 242,266 13,068 5% Total Salary & Benefits 393,343 498,015 456,295 642,777 669,353 26,576 4% Services and Supplies
Professional & Administrative Services - 42 278,618 301,293 141,908 279,685 279,685 - 0% Other Operating Expenses - 43 63,586 68,581 57,750 53,850 53,850 - 0% Materials & Supplies - 44 549 10,191 2,142 1,500 1,500 - 0% Total Services and Supplies 342,753 380,065 201,800 335,035 335,035 - 0% Capital Outlay
Asset Acquisition/Improvement - 47 110,365 729 930 400 20,400 20,000 98% Debt Principal & Interest - 48 - - - - - - 0%
Total Capital Outlay 110,365 729 930 400 20,400 20,000 98% Indirect Cost Allocations
Administrative Credits - 46121 - - - - - - 0%
Administrative Debits - 46122 - - - - - - 0%
IS Charges - 46124 226,150 217,906 235,156 536,625 415,361 (121,264) -29% Legal Charges -46126 - - - - - - 0%
General Liability Insurance - 46201 15,216 21,994 25,510 23,665 30,393 6,728 22% Total Indirect Cost Allocations 241,366 239,900 260,666 560,290 445,754 (114,536) -26% Total 1,087,828 1,118,708 919,690 1,538,502 1,470,542 (67,960) -5% MEASURE S-2006 FUND - 105
Professional & Administrative Services - 42 0 330,507 - 0 0 - 0% Total Measure S-2006 Fund - 330,507 - - - - 0%
MEASURE S-2014 FUND - 106
Salaries & Wages - 401 70,364 84,448 66,454 88,804 92,845 4,041 4% Employee Benefits - 410 28,789 11,878 10,786 14,133 15,912 1,779 11% Professional & Administrative Services - 42 0 49 - 1 - - 0% Administrative Debits - 46122 - - - - - - 0%
General Liability Insurance - 46201 3,351 4,315 5,033 4,669 6,095 1,426 23% 102,505 100,690 107,607 82,274 114,852 7,246 6%
City of Pinole 106 498 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
42101 Professional Services $ 163,530 $ 163,530
Children's interview center $ 3,500
Contra Costa County Jail fees 49,600
County Crime Lab Services 58,000
EBCRSA Contract - radios (5) 2,880
Family Justice Center 500
Miscellaneous Professional Services 4,050
SART Exams 5,000
Smart Guardian 10,000
Video Surveillance System 30,000
42106 Software Maintenance $ 28,000 $ 8,000
CAD/RMS $ 8,000
42107 Equipment Maintenance $ 7,050 $ 7,050
Crime prevention vehicle maintenance $ 1,000
Radio Repairs 250
Vehicle Maintenance 4,000
Vehicle Repairs 1,500
Vehicle Washing 300
42108 Maintenance Structure/Imp $ 23,065 $ 23,065
Bldg. Maintenance $ 1,075
Elevator Service (NEC) 650
HVAC Maintenance (City Mechanical) 1,850
Janitorial Service (UBS) 17,365
Janitorial Supplies (UBS) 1,700
Pest control (Western Exterminator) 425
42201 Office Expense $ 24,520 $ 44,520
CERT Program Supplies $ 20,000
Community outreach office expenses 5,000
Copier Supplies 500
Office Supplies 12,720
Postage & Equipment (Pitney) 3,000
Printing Services (Concord) 800
Printing Services (Eagle) 2,500
42301 Travel and Training $ 10,100 $ 10,100
Conferences (CALNENA) $1,000
Meetings 500
Non-POST training 5,600
POST training 3,000
42401 Memberships $ 420 $ 420
California Criminal Justice $ 75
CLEARS 50
C.A.P.E. 45
IAPE 50
Nat'l Emergency Number Assn 200
42501 Bank Fees $ 1,000 $ 1,000
42514 Special Department Expense $ 22,000 $ 22,000
Community outreach promotional items $ 5,000
Crime scene supplies 5,700
Fire extinguisher replacement 380
GSR processing 5,335
Lab supplies, mandated processing material 375
Misc. special department expenses 4,710
Photographic supplies 500
Total Professional/Administrative Fees $ 279,685
City of Pinole 107 499 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police
4310X Utilities $ 53,850 $ 53,850
Electricity & Gas (PG&E) $ 48,000
Water (EBMUD) 3,800
Cable 2,050
44301 Fuel -$ -$
44410 Safety Clothing $ 1,500 $ 1,500
Aramark Uniform Service
4710X Equipment $ 20,400 400 $
Alex Clark Room Transformation $ 20,000
Fax Machine 400
MEASURE S-2006 FUND - 105
42105 Network Maintenance $ 330,510 -$
CAD/RMS City of San Pablo -$
City of Pinole 108 500 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police
GENERAL FUND - 100
POLICE DISPATCH WEST BAY COMMUNICATIONS CENTER - 223

EXPENDITURE SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change
Personnel
Salaries & Wages - 401 1,072,000 1,058,072 876,344 1,144,906 1,213,601 68,695 6% Overtime - 402 190,400 353,989 252,133 136,336 147,545 11,209 8% Employee Benefits - 410 526,715 506,220 428,250 556,766 568,103 11,337 2% Total Salary & Benefits 1,789,114 1,918,281 1,556,727 1,838,008 1,929,249 91,241 5% Services and Supplies
Professional & Administrative Services - 42
23,084 80,882 18,638 57,631 62,721 5,090 8%
Other Operating Expenses - 43 12,724 13,403 11,343 10,400 10,400 - 0% Materials & Supplies - 44 248 -
Total Services and Supplies 35,808 94,532 29,981 68,031 73,121 5,090 7% Capital Outlay
Asset Acquisition/Improvement - 47 2,648 - 22,066 22,651 15,324 (7,327) -48% Total Capital Outlay 2,648 - 22,066 22,651 15,324 (7,327) -48% Indirect Cost Allocations
Administrative Debits - 46122 67,106 94,093 80,760 111,474 126,652 15,178 12% IS Charges - 46124 35,208 33,835 30,165 57,432 76,746 19,314 25% Legal Charges - 46126 861
General Liability Insurance - 46126 58,928 73,512 77,085 71,509 94,110 22,601 24% Total Indirect Cost Allocations 161,241 202,301 188,011 240,415 297,508 57,093 19% Total 1,988,812 2,215,114 1,796,784 2,169,105 2,315,202 146,097 6% City of Pinole 109 501 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
42101 Professional Services $ 9,645 $ 9,645
800 MHz radio system maintenance $ 4,265
EBCRSA Contract - 5 radios 2,880
Language Interpretation Services 2,500
42105 Network Maintenance $ 11,926 $ 11,926
CAD/RMS (City of San Pablo) $ 11,926
42106 Software Maintenance $ 12,000 $ 12,000
CAD/RMS $ 12,000
42107 Equipment Maintenance $ 3,910 $ 9,000
Dispatch headset/cord replacement $ 1,265
General equipment maintenance 2,735
Stancil maintenance 5,000
42108 Maintenance Structure/Imp $ 6,500 $ 6,500
Elevator Service $ 127
HVAC Maintenance 241
Janitorial Services 5,318
Janitorial Supplies 757
Pest Control Service 56
42201 Office Expense $ 2,000 $ 2,000
General Office Supplies $ 2,000
4230X Travel and Training $ 10,000 $ 10,000
Non-POST training $1,500
Meetings associated with dispatch function 500
Conference attendance for APCO, PSAP, CLEWOA 1,000
POST training 3,000
Dispatcher Training 4,000
42401 Memberships $ 150 $ 150
WBCC portion of costs for APCO and CLEWOA participation. $ 150 42514 Special Department Expense $ 1,500 $ 1,500
DOJ fingerprints and background investigations on applicants. $ 1,500 Total Professional/Administrative Services $ 62,721
4310X Utilities $ 10,400 $ 10,400
43103 Electricity & Gas (PG&E) $ 9,500
43102 Water (EBMUD) 800
43105 Cable 100
47107 Furniture -$ 15,324 $
Dispatch Chair Replacement $ 15,324
City of Pinole 110 502 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police
POLICE GRANT FUND - 204
POLICE GRANTS PROGRAM - 227

EXPENDITURE SUMMARY
FY 2020/21 FY 2021/22 FY 2022/23 FY 2022/23 FY 2023/24 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-23
Revised
Budget
Proposed
Budget
$ Change % Change
Personnel $ Change % Change
Salaries & Wages - 401 58,416 0 - - - - 0%
Overtime - 402 7,518 - - - - - 0%
Employee Benefits- 410 14,101 0 - - - - 0%
Total Salary & Benefits 80,035 - - - - - 0%
Services and Supplies
Professional & Administrative Services - 42 - - - - - 0% Total Services and Supplies - - - - - - 0%
Indirect Cost Allocations
General Liability Insurance- 46201 5,964 - - - - - 0%
Total Indirect Cost Allocations 5,964 - - - - - 0%
Total 85,999 - - - - - 0%
TRAFFIC SAFETY FUND - 205
Salaries & Wages - 401 - 7,899 6,341 7,800 8,060 260 3% Employee Benefits - 410 209 877 854 1,013 1,162 149 13% Professional & Administrative Services - 42 - 0 - 4,300 4,300 - 0% Asset Acquisition/Improvement - 47 - - - 7,500 7,500 - 0% General Liability Insurance -46201 356 443 481 446 573 127 22% Total Indirect Cost Allocations 565 9,219 7,675 21,059 21,595 536 2% SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND - 206
Administrative Debits - 46122 98,192 113,750 97,171 111,067 163,232 52,165 32% Asset Acquisition/Improvement - 47 - - - - 176,632 176,632 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2022/23 FY 2023/24
TRAFFIC SAFETY FUND - 205
42107 Equipment Maintenance $ 2,000 2,000$
Lidar repair & Supplies $ 2,000
42514 Special Department Expense $ 2,300 2,300$
Citation printing $ 2,300
Total Professional/Administrative Services $ 4,300
47101 Equipment $ 7,500 7,500$
City of Pinole 111 503 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Police
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City of Pinole 112 504 of 704
Fiscal Year (FY) 2023/24 Operating and Capital Budget
Department Budgets – Fire
FIRE
The City of Pinole Fire Department provided fire protection and emergency medical services to the community for many decades. The department partnered through automatic aid with the Contra Costa County Fire Protection District (CCCFPD) and the Rodeo-Hercules Fire Protection District (RHFPD) to function as a battalion serving this region. CCCFPD Dispatch coordinated the three agencies’ responses to incidents in the area.