7 h. Any policy of insurance required of the PSC shall also contain an endorsement providing that thirty (30) days notice must be given in writing to CITY of any pending change in the limits of liability, or of any cancellation or modification of the policy.
8. Termination of Agreement
This Agreement may be terminated as follows:
(1) by either party upon a default of any covenant, condition, or term hereof by the other party, which default is not cured within 90 days of receipt of written notice of default; or (2) by either party at its discretion, provided such party delivers the other party written notice 90 calendar days prior to termination.
Termination of this Agreement shall not be construed as a termination of the Operating and Maintenance Agreement between the City and the PSC.
9. Mediation of Disputes
In the event the parties are unable to resolve a dispute arising under this Agreement through good faith negotiations, the parties agree to submit the matter to mediation with a mutually agreeable mediator. Prior to the mediation, the parties shall exchange any documents reasonably necessary to resolve the matter to be mediated. California law shall apply to any dispute arising under this Agreement. Any dispute shall be venued in the Contra Costa County Superior Court.
10. Disclaimer
It is understood and agreed that the CITY shall in no event be construed or held to be a partner, associate or joint venture with PSC in the use of the Pool, nor shall the CITY be held liable for any debts incurred by PSC in any way connected with the use of the Pool, and that the relationship of the parties is and at all times shall remain that of CITY being owner and PSC having use of the Pool.
11. Notices
Any demand or notice which either party shall be required, or may desire, to make upon or give to the other party, shall be in writing and shall be sent by prepaid certified United States mail, return receipt requested, or in the alternative may be given by personal service to an authorized representative of the party to be served, addressed to the respective parties as follows:
City: PSC:
City Manager Pinole Seals Swim Club
City of Pinole Travis Bohan, President of PSC
2131 Pear Street P.O. Box 516
Pinole, California 94564 Pinole, California 94564
Any party may, at any time, change the address to which notice shall be given by giving a written notice thereof to the other party as above provided. Notice or demand by prepaid registered mail addressed as aforesaid shall be deemed to be fully communicated upon three (3) business days after time of mailing.
7 12. Compliance with Laws
PSC shall comply with all applicable laws, including all public health and safety codes and regulations pertaining to their use of the Pool. In addition, PSC shall not allow any nuisance to be committed at the Pool, including any nuisance caused by noise.
13. Entire Agreement, Amendments
This Agreement, including all exhibits, and documents expressly incorporated by reference contain the entire agreement between the parties regarding the use of the Pool and shall supersede any and all prior agreements, oral or written between the parties regarding the use of the Pool including any agreements between PSC and the Pinole Seals Swim Club.
IN WITNESS WHEREOF, the parties hereby agree to the terms and conditions of this Agreement:
CITY OF PINOLE PINOLE SEALS SWIM CLUB:
By: By:
Neil Gang, Interim City Manager Travis Bohan, PSC President APPROVED AS TO FORM: ATTEST:
__________________________ ____________________________ Eric S. Casher, City Attorney Heather Bell, City Clerk
8 Exhibit “A”
Pool Use Schedule
April 6, 2024 – October 31, 2024
Monday -
PSC Programs Start Time: End Time: Totals:
Seals Swim Practice (April – October) 5:30 am 9 am 3.5
Spring Practice (April – June) 4:00 pm 9 pm 5
Tuesday
PSC Programs Start Time: End Time: Totals:
Seals Swim Practice (April – October) 5:30 am 9 am 3.5
Spring Practice (April – June) 4:00 pm 9 pm 5
Wednesday
PSC Programs Start Time: End Time: Totals:
Seals Swim Practice (April – October) 5:30 am 9 am 3.5
Spring Practice (April – June) 4:00 pm 9 pm 5
Thursday
PSC Programs Start Time: End Time: Totals:
Seals Swim Practice (April – October) 5:30 am 9 am 3.5
Spring Practice (April – June) 4:00 pm 9 pm 5
Friday
PSC Programs Start Time: End Time: Totals:
Seals Swim Practice (April – October) 5:30 am 9 am 3.5
Spring Practice (April – June) 4:00 pm 9 pm 5
Saturday
PSC Programs Start Time: End Time: Total Hours:
Random Swim Meets 8 am 12 pm 4
Sunday
PSC Programs Start Time: End Time: Total Hours:
Not Used
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 1 of 16
OPERATING AGREEMENT FOR AQUATIC PROGRAMS AT THE
PINOLE SWIM CENTER
This Operating Agreement for Aquatic Programs at the Pinole Swim Center (this "Agreement') is entered into this 5
th day of March 2024 ("Effective Date") by and
between the City of Pinole, a California municipal corporation (the "City"), and the Pinole Seals Swim Club, a California non-profit Corporation (the "SEALS"). The City and the SEALS are collectively referred to herein as the “Parties.”
1. PURPOSE
The purpose of this Agreement is to establish the terms by which the Seals will provide safe, convenient, and enjoyable aquatic programs at the Pinole Swim Center, located at 2450 Simas Avenue, Pinole, CA 94564, hereinafter referred to as the "Center." The Center includes the pool, pool house, walkways, patios and deck area, parking lot, storage shed, exterior signs and landscaping. The City shall provide to the SEALS an unoccupied Center. The SEALS shall have the right to use the pool under a Facility Use Agreement and are required to operate various programs at the Center for the benefit of the public.
The SEALS shall provide aquatic programs at the Center in order to maximize the beneficial use of the Center to the public.
2. TERM, HOURS OF OPERATION
The term of this Agreement (the “Term”) shall commence on the Effective Date and continue through March 5 2025. This agreement may be renewed, by mutual agreement of both parties, for two additional one-year terms. Any extension/renewal requests to the Term must be made in writing and signed by both Parties.
The swim season, during which the Center is available to the community, is defined as the beginning of April through the last weekend of October, (the “Swim Season”). The operating hours for the Center are set forth in Exhibit A, which is incorporated in this Agreement by this reference.
Any requested use of the facility by the SEALS outside of the Swim Season, shall be submitted to the City for consideration. Any approved uses of the Pool outside the Swim Season will be charges on a time and material basis.
Additionally, during the term of agreement the parties will commence discussions for the PSC to operate the pool on a year-round basis. If the City and the PSC arrive at an arrangement, a new agreement will be presented to the Council for consideration and approval.
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 2 of 16
3. OPERATION, MANAGEMENT, AND USE OF CENTER.
3.1 Personnel Management at the Center.
The SEALS shall employ the services of a knowledgeable, experienced, and competent manager to oversee PSC staff, the Centers maintenance, and provide supervision of all program and operations under this Agreement. Additionally, The SEALS shall have competent employees that are certified lifeguard on the Center swim deck at all times while the Center is being used for aquatic programs and services, in addition to a lifeguard present during any outside rental including, but not limited to, private party rentals, or rental of the Center by any other third party.
The SEALS must provide background checks on all personnel prior to employment by the SEALS and must ensure that all lifeguards have the necessary certifications for employment.
3.2 Operation of Aquatic Programs
The Seals are responsible for the Center’s aquatic programs. This includes designing, promoting, registering, fee administration, and implementing programs including but not limited to swimming lessons, lap swim, recreational swim, and water aerobics. This includes opening and closing the Center. The SEALS are responsible for hiring and paying all staff that perform the programs listed above, including but not limited to lifeguards, supervisors, and managers during the Term. All admission fees shall be set by the City of Pinole City Council. As of the Effective Date of this Agreement, the City Council has approved all programing and rental fees as reflected in Exhibit A.
Any property or equipment purchased by the SEALS, which is not reimbursed, for the use at the Pinole Swimming Pool shall be the sole property of the SEALS. The City is not responsible for any damages incurred to the Seals property or equipment during the Term of the agreement.
In order to operate Aquatic Programs at the Pinole Swimming Pool, the SEALS shall have full use and access to existing large and small pool, concession building, restroom/shower facilities, office, and office equipment (chairs, computer, cash register, etc.) as well as access to the City’s Wi-Fi network.
3.3 Care and Maintenance of Center.
The SEALS shall be responsible for maintenance of the following areas in a clean, and sanitary state in compliance with the County Health and California Department of Public Health requirements on cleaning protocols, at all times.
In addition, the Seals shall be responsible for the following:
1. Office area, including snack bar, countertops, telephones, clocks, and floor – wearing masks, moping, cleaning, and sanitizing all surfaces including phone, doorknobs and other equipment.
2. Monitoring Station – the Seals assure that a monitoring station is located at the
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 3 of 16 entrance of the center, or have someone to monitor members of the public, to verify they are not symptomatic.
3. Deck area, including trash receptacles and recycling containers, including; a. Removal of trash to dumpsters located in parking lot daily b. Maintaining garbage and recycle container lids clean and free of debris
4. Garbage and Recycle tote – Seals shall collect, dispose of garbage in appropriate garbage bins and place garbage containers at curbside on garbage day.
5. Tables and chairs – placement or relocation of tables and chairs to accommodate the public use, including repairs, and cleaning after each use.
6. Administering and replacement of all program equipment owned by SEALS for the use at the Pool.
7. The SEALS are responsible for daily installation of supplies in the office, restrooms, and showers including sanitizers for use by the public.
The SEALS expressly agree at all times during the Term of this Agreement to comply, or to cause compliance with the Pinole Municipal Code, and any and all present and future laws, general rules or regulations of any governmental authority now, or at any time during the Term of this Agreement, in force relating to sanitation or public health, safety, or welfare; and The SEALS shall at all times faithfully obey and comply with all laws, rules and regulations applicable thereto, adopted by Federal, State, or other governmental bodies, departments or officers thereof.
The City is responsible for maintaining the Center in such a way as to comply with all health code regulations, outside of the Term of this Agreement, and for responding to health inspections and inquiries prior to and after the closing of the pool.
3.3 Use of Center.
3.3.1 Permitted Uses. The SEALS shall permit the Center to be used, for aquatic programs such as recreational swim, lap swim, swim lessons, parties, exhibition, and special events.
3.3.2 Prohibited Uses. The SEALS shall not use or permit the Center to be used in whole or in part for any purpose, other than as herein set forth or through the Seals Facility Use Agreement, without the prior written consent of the Recreation Manager or his/her designee.
3.3.3 Other Groups. Other groups (including but not limited to the West Contra Costa Unified School District) may request to use/rental of the Center during the Term of this Agreement. The Seals will evaluate the proposed uses to assure that the other groups schedule does not conflict with current aquatic programs or existing Facility Use Agreements. Each request shall be reviewed and approved, pending no conflicts, by the Recreation Manager or his/her designee.
3.3.4 Disasters. The City reserves the right to preempt any other use, in the event of any emergency, calamity, or disaster, declared by the Pinole City Council, for the duration of such declared event.
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 4 of 16
3.5 Operating Costs; Budget; Books and Records.
3.5.1 City Budget Responsibilities. The City shall provide up to a maximum of Twenty-Five Thousand Dollars ($25,000) (the “City Contribution”) toward the reimbursement of all net expenses incurred by the SEALS for the operations and management of the Center during the Term of the Agreement.
On the date that this Agreement is signed by both Parties, the City shall provide an advance to the SEALS in the amount of Nine Thousand Five Hundred Dollars ($9,500) (the “Advance”) to cover the initial expenditures such as insurance for operation of the Center.
Thereafter, the SEALS shall submit an invoice for reimbursement of expenses monthly, or bi-weekly (as agreed upon by the Parties) that details line-item amounts expended and the items for which were expended. The first invoice shall also include an accounting for funds expended out of the Advance.
The City shall pay the invoices within 30 days after verification and confirmation of all paid receipts.
Operating expenses explicitly do not include the SEALS overhead cost or payments made to any regional, state, national or international association.
Deviation and adjustment from the adopted expenditures Budget shall not be made without the written consent of the Recreation Manager or his or her designee.
3.5.2 SEALS Budget Responsibilities. All revenues received from use of the pool shall be submitted to the City by the SEALS on a weekly basis. The SEALS shall submit a reconciliation of weekly attendance together with the weekly revenue receipts.
3.5.3 Attendance, books, and records. The SEALS shall keep separate, true, and accurate books and records showing all transactions under this Agreement related to the revenues and operational expenses of the Center. The City shall have the right at all reasonable times, to examine, and if necessary, audit such books and records. The SEALS should maintain daily attendance records in a manner that identifies the type of patron, residency of patron, and program utilized at the Center.
The attendance shall be reconciled with the revenues and provided to the City in accordance with Section 3.5.2.
3.6 Rates and Charges.
With the execution of this Agreement, the City Council has established, and approved the schedule of program fees and charges as reflected in Exhibit A. The SEALS shall cause the approved schedule of rates, fees, and charges to be printed and posted in a manner and location as designated by the Recreation Manager or his or her designee, including but not limited to City website, Social Media outlets, Cable TV, and at the Pinole Swimming Pool.
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 5 of 16 Any proposal by the SEALS to increase fees, rates, or rental rates after approval of this Agreement must be presented to and approved by the City Council. The justification for any such increase shall be set out in writing and all City Council decisions in this regard shall be final.
3.7 Operating Rules and Procedures.
3.7.1 With the execution of this Agreement, the City Council has accepted and approved a draft of pool use rules, regulations, operating policies and procedures, a copy of which is attached as Exhibit B and incorporated herein by this reference. The rules must include, but are not limited to explicit requirements for insurance, supervision, security, alcoholic beverages, hold harmless provisions, cleaning deposits, hours of operation, maintenance and replacement schedules, scheduling, and reservation provisions and practices.
3.7.2 It is the responsibility of the SEALS to post Rules and Procedures in a clearly visible location for patron review as well as social media outlets
3.7.3 Rules, regulations, operating policies and procedures may not be modified without the express written consent of the City. All such rules, regulations, operating policies and procedures shall be incorporated into this Agreement and made a part hereof.
3.8 Scheduling Requirements.
The SEALS shall schedule the use of the Center in order to maximize the public's use, enjoyment, and convenience and to minimize conflicts between users. The SEALS shall keep records of all users and activities. The Recreation Manager or his/her designee shall have the right at all reasonable times, to examine the records and/or schedule.
3.9 Record of Complaints.
The SEALS shall document any and all complaints related to the Center including, but not limited to, the operation and maintenance of the center and issues related to public conduct of visitors to the Center. Such record of complaints shall be presented to the Recreation Manager or his or her designee immediately upon receipt of the complaint or upon request and at all reasonable times for review.
3.10 Concession Limitations.
The SEALS are subject to City's right to prohibit the sale or rental of any item which it deems objectionable, beyond the scope of merchandise deemed necessary for proper service to the public, or of inferior quality. The Seals will be responsible for all State taxes and licensing associated with selling of goods or products.
3.11 Security and Reporting.
All violations of law, abuse or damage to the Center, or injuries to the public or the
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 6 of 16 SEALS employees, shall be reported immediately to the Recreation Manager or his or her designated representatives. The SEALS shall maintain a record of all known or reported violations of law, abuse or facility damage, or injuries to the public, which shall be available for inspection by the Recreation Manager or designated representative upon request.
3.13 Nuisance.
The SEALS shall not create or allow to be created a nuisance in the Center. Immediate action, including calling the Police, shall be taken if a nuisance at the Center occurs.
4. CITY’S OBLIGATIONS
4.1 Care and Maintenance.
The City is responsible for maintaining the Center in such a way as to comply with all health code regulations, outside of the Term of this Agreement, and for responding to health inspections and inquiries prior to and after the closing of the pool.
During the Term of the Agreement, the City is responsible for maintaining the Center in a good state of repair and is responsible for repairing damage caused by the public’s use and/or occurrences beyond the reasonable control of the public/Seals.
The City is also responsible for payment of services for landscaping, pool maintenance and chemicals, janitorial services, County inspections, and utilities. The City shall be responsible for care and maintenance of the following through City staff or third-party contracts:
1. Cleaning and sanitizing bathrooms, exterior faucets, and showers four (4) days per week during off-season and 6 – 7 days a week during pool operations.
2. Providing disposable bathroom supplies including toilet paper, soap, paper towels, sanitary supplies, and bathroom trash bags
3. Pool chemistry, cleaning, and water analysis
4. Repairs and maintenance of parking lot, signs, walkways, landscaping, and irrigation system
5. Heating, ventilation, and mechanical systems serving the building offices and pool
6. Electrical system including interior and exterior lighting and telephones
7. All plumbing, drains and sewers
8. Fire extinguishers, replacement and/or refilling
9. Refrigerator, if applicable
10.Windowpanes and glass – replacement or repairs when damaged
11.Pool Covers – replacement or repairing
12.Lane lines – repainting
13.Provide and maintain Automated External Defibrillator (AED)
14.Provide and maintain Umbrella's for shading for the SEALS staff and patron use
15.Any capital improvements or repairs approved by the City
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 7 of 16
4.2 Utilities and Services.
The City shall be responsible for payment of gas, water, electrical, and garbage collection charges.
5. OTHER FINANCIAL OBLIGATIONS
5.1 Distribution of Profit or Loss.
Net profit, if any, at the end of the Term shall be shared equally (50%/50%) between the City and the SEALS. As set forth in Section 3.5., the City shall be responsible for funding up to a maximum $25,000 in total net operational expenses during the Swim Season.
Any operating costs or any overall net loss after the City $25,000 City Contribution shall be the sole responsibility of the SEALS. The City reserves the right to terminate this Agreement early upon expenditure of the entire City Contribution.
5.2 Capital Maintenance Costs.
The City shall be responsible for all capital maintenance necessary for optimizing the life of the Center’s amenities.
6. INSPECTION AND ENTRY
The City, through the City Manager or his or her designee, shall have the right to enter the Center for the purpose of any inspection, observation, preservation, and maintenance. The SEALS will be given reasonable notice when such work may become necessary and shall adjust operations in such a manner that the City may proceed expeditiously.
7. TERMINATION
The City may terminate this Agreement upon the occurrence of a breach of agreement by the SEALS, as defined and in the manner established in Section 11 of this Agreement. Additionally, either Party may terminate this Agreement upon delivery and receipt of written notice ninety (90) calendar days prior to the proposed termination.
At, or prior to the expiration, of this Agreement the City and the SEALS shall meet to review contract performance. The SEALS will be responsible for removing/storing all the SEALS property from the Center within thirty (30) days after the latter of the conclusion of negotiations or expiration of this Agreement. After this time all personal property remaining upon the Center property shall be considered the property of the City.
8. INSURANCE AND INDEMNIFICATION
8.1 Insurance Requirements.
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 8 of 16 Before beginning any work under this Agreement, the SEALS, unless otherwise specified below, shall procure the types and amounts of insurance listed below against claims for injuries to persons or damages to property that may arise from or in connection with the performance of the work hereunder by the SEALS and its agents, representatives, employees, and subcontractors. The SEALS shall maintain the insurance policies required by this Section throughout the Term of this Agreement.
Verification of the required insurance shall be submitted and made part of this Agreement prior to execution.
8.2 Workers’ Compensation.
The SEALS shall, at its sole cost and expense, maintain statutory Workers’ Compensation Insurance and Employer’s Liability Insurance for any and all persons employed directly by SEALS, including subcontractors. The statutory Workers’ Compensation Insurance and Employer’s Liability Insurance shall be provided with limits of not less than TWO MILLION DOLLARS ($2,000,000.00) per accident.
8.3 Commercial General and Automobile Liability Insurance.
8.3.1 General Requirements. SEALS, 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 ($2,000,000.00) per occurrence, combined single limit coverage for risks associated with the work contemplated by this Agreement.
Such coverage shall include, but shall not be limited to, protection against claims arising from bodily and personal injury, including death resulting there from, and damage to property resulting from activities contemplated under this Agreement, including the use of owned and non-owned automobiles.
8.3.2 Minimum Scope of Coverage. Commercial general coverage shall be at least as broad as the commercial general liability policy CG 0001 covering comprehensive General Liability. Automobile coverage shall be at least as broad as Insurance Services Office Automobile Liability form CA 0001 (most recent edition) Code 1.
8.3.3 Professional Liability Insurance (Required for all licensed SEALS).
SEALS, 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 TWO MILLION DOLLARS ($2,000,000) covering the licensed professionals’ errors and omissions. Any deductible or self-insured retention shall not exceed ONE HUNDRED FIFTY THOUSAND DOLLARS ($150,000) per claim.
8.3.4 Worker’s Compensation insurance and employer’s liability insurance. Workers Compensation and employer liability insurance shall be provided to all employees of the PSC and shall also be kept in force. The statutory Workers’ Compensation Insurance and Employer’s Liability Insurance shall be provided with limits of not less than ONE MILLION DOLLARS ($1,000,000.00) per accident. In the alternative, PSC may rely on a self-insurance program to meet those requirements, but
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 9 of 16 only if the program of self-insurance complies fully with the provisions of the California Labor Code.
8.3.5 Additional Requirements. Each of the following shall be included in the insurance coverage or added as a certified endorsement to the policy:
a. The insurance shall cover on an occurrence or an accident basis, and not on a claims-made basis (except professional liability insurance).
b. All insurance required by this Section shall include a separation of insured's provision.
8.3.6 Notice of Reduction in or Cancellation of Coverage. The SEALS shall not suspend, void, cancel, or reduce in coverage or in limits, except after thirty (30) days’ prior written notice by certified mail, return receipt requested, to the City. If such reduction or cancellation occurs by carrier, the SEALS shall also provide the City written notice by certified mail, return receipt requested, within thirty (30) days.
8.3.7 Additional Insured; Primary Insurance. An endorsement certified by the Insurance company shall be attached to all policies (excluding worker’s compensation and professional liability) stating that the City and its officers, employees, agents, and volunteers shall be covered as additional insureds. A certified endorsement shall be attached to all policies stating that coverage is primary insurance with respect to the City and its officers, officials, employees and volunteers, and that no insurance or self-insurance maintained by the City shall be called upon to contribute to a loss under the coverage.
8.3.8 Indemnification. To the fullest extent allowed by law, the SEALS shall indemnify, defend and hold harmless the City and its officials, officers, employees, agents, and volunteers (“Indemnitees”) from and against any and all losses, liability, claims, suits, actions, damages, and causes of action arising out of any personal injury, bodily injury, loss of life, or damage to property, or any violation of any federal, state, or municipal law or ordinance, to the extent caused, in whole or in part, by the willful misconduct or negligent acts or omissions of the SEALS or its employees, subcontractors, or agents, by acts for which they could be held strictly liable, or by the quality or character of their work. The foregoing obligation of the SEALS shall not apply when (1) the injury, loss of life, damage to property, or violation of law arises wholly from the negligence or willful misconduct of the Indemnitees and (2) the actions of the SEALS or its employees, subcontractor, or agents have contributed in no part to the injury, loss of life, damage to property, or violation of law. This indemnification and hold harmless clause, in its entirety, shall apply to any damages or claims for damages whether or not such insurance policies shall have been determined to apply and shall survive the termination of this Agreement.
9. TAXES
This Agreement may create a possessory interest in public property, which is subject to property taxation. In the event that such possessory interest is created, the SEALS agree to be subject to the payment of and to pay property taxes levied on such interest.
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 10 of 16 the SEALS agrees to pay the above and all other lawful taxes, assessments, or charges which at any time may be levied by the State, County, City or any tax assessment levying body upon any interest in this Agreement, or any possessory right which the SEALS may have in or to the Center covered hereby, or the improvements thereon by reason of SEALS’s use or occupancy thereof, or otherwise, as well as all taxes, assessments, and charges on goods, merchandise, fixtures, appliances, equipment and property owned by the SEALS in or about the Center.
The SEALS shall comply with all laws, regulations, and ordinances regarding the collection of taxes due a local government agency and otherwise administer the same.
10. SIGNS AND ADVERTISING
No permanent signs, names, placards or advertising matter shall be inscribed, painted or affixed upon the Center without the prior written consent of the Recreation Manager or his/her designee. All signs must conform to the standards of the Pinole Municipal Code.
11. BREACH
A breach shall occur if, after ten (10) days written notice and failure to cure, the SEALS shall fail to perform according to the requirements of this Agreement. If a breach occurs or if a public nuisance or health and safety danger exists at the Center, the City may immediately terminate the Agreement upon written notice to SEALS, take possession of the Center, and the SEALS shall vacate the Center within thirty (30) days from termination unless the Center must be vacated earlier for the public health, safety and welfare. In such event, the SEALS agree to pay all costs incurred by the City in its taking possession of the Center.
A breach shall occur if, after thirty (30) days written notice and failure to cure, the City shall fail to perform according to the requirements of this Agreement. If a breach occurs or if continued operation of the Center is not possible due to the City’s inaction, the SEALS may immediately terminate the Agreement upon written notice to the City, relinquish possession of the Center within thirty (30) days from termination. In such event, the SEALS and the City will enter into negotiations for the City to pay fair and reasonable costs and lost profits to the SEALS.
12. MISCELLANEOUS PROVISIONS
12.1 Acts of God.
Neither Party shall hold the other responsible for damages or delay in performance caused by acts of God, strikes, lockouts, accidents or other events or conditions beyond the Party’s control
12.2 Unenforceable Provisions.
In the event any provisions of this Agreement shall be held to be invalid and unenforceable, the remaining provisions shall be valid and binding upon the parties.
One or more waivers by either party of any provisions, term, condition, or covenant shall
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 11 of 16 not be construed by the other party as a waiver of a subsequent breach of the same by the other Party.
12.3 Entire Agreement.
This Agreement constitutes the entire agreement between the parties and there are no conditions, agreements or representations between the parties except as expressed in said document. It is not the intent of the parties to this Agreement to form a partnership or joint venture.
12.4 Attachments.
Where the terms and conditions of this Agreement and any attachments or exhibits hereto conflict, the parties expressly agree that the terms and conditions of this Agreement shall prevail and preside.
12.5 Notices.
Any notices herein provided to be given, or which may be given by either party to the other, shall be deemed to have been fully given when made in writing and deposited in the United States mail, postage prepaid, and addressed as follows:
The Pinole Seals Club: To the City:
Travis Bohan City Manager
The Pinole Seals Swim Club City of Pinole
P.O. Box 516 2131 Pear Street
Pinole, CA 94564 Pinole, CA 94564
The address to which notices shall or may be mailed as aforesaid by either party, shall or may be changed by written notice given by such party to the other as hereinbefore provided, but nothing herein contained shall preclude the giving of any notice by personal service.
The Recreation Manager or his/her designee shall be the Agreement Officer and shall receive communications from the SEALS and render decision, unless otherwise stated by this Agreement, on behalf of the City.
12.6 Nondiscrimination.
The SEALS employees and agents shall not segregate or discriminate because of race, religion, color, creed, ancestry, sex, sexual orientation, age, national origin, marital status or physical handicap against any person or group of persons by refusing to furnish such person any accommodation, facility, service, or privilege offered to or enjoyed by the general public. SEALS, its employees and agents are also prohibited from establishing or permitting the establishment or any practice or policy involving segregation or discrimination with respect to the use of the Center.
12.7 Applicable Law.
This Agreement is made under and is subject to the laws of the State of California in all
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 12 of 16 respects as to interpretation, construction, operation, effect, and performance.
12.8 Approvals.
Approvals required by the City shall not be unreasonably withheld.
12.9 Modification and Amendment.
Notwithstanding any of the provisions of this Agreement, the City and the SEALS may hereafter, by mutual consent, agree in writing to any lawful modification, addition or deletion of the terms and conditions of this Agreement.
12.10 Transfer and Assignments.
No transfer or assignment by the SEALS that affects this Agreement, or of any part thereof or interest therein, directly, or indirectly, voluntarily, or involuntary shall be made unless such transfer or assignment is first consented to in writing by the City.
12.11 Terms Binding on Successors.
All terms, covenants, and conditions of this Agreement shall inure to benefit of and be binding upon the successor and assigns of the Parties hereto. The provisions of this paragraph shall not be deemed as a waiver of any of the conditions against assignment hereinbefore set forth.
12.12 Time of the Essence.
Time shall be of the essence in the performance of this Agreement.
12.13 Attorney Fees.
In case the City shall bring suit for action resulting from breach of the terms of this Agreement, the SEALS shall pay to the City reasonable attorneys’ fees, which shall be fixed by court.
12.14 Paragraph Titles.
The paragraph titles in this Agreement are inserted only as a matter of convenience and for reference, and in no way define, limit, or describe the scope or intent of this Agreement or in any way affect this document.
City of Pinole THE SEALS
City Manager Authorized Seal Officer
____________________________ ___________________________ Date Date
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 13 of 16 Approved as to Form:
__________________________
Eric S. Casher, City Attorney
ATTEST:
____________________________
Heather Bell, City Clerk Authorized Seal Officer
Date
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 14 of 16
EXHIBIT A
Operating Hours and Program Fees
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 15 of 16
EXHIBIT E
Operating Agreement for Pinole Swim Center
Between the City of Pinole and the Pinole Seals Swim Club Page 16 of 16
EXHIBIT B
POOL RULES AND REGULATIONS
Pool Rules
1. Children under the age of 8 must be directly supervised by an adult at all times.
2. No floatation devices allowed in the pool. This includes water wings, life jackets, and suits with floatation sewn into them.
3. NO running, pushing, shoving, or dunking.
4. NO rough housing, excessive splashing or hanging on to shoulders and back.
5. Diving in from the diving well only on grass side and only headfirst. No back flips or other nonfront jumps.
6. Lap swimmers must be a minimum of 18 years of age. (Junior lap swimmers may be authorized by SEALS Supervisor and must have card.)
7. Lap swimmers may use kick boards, pull buoys, hand paddles and fins. Adult lap swimmers may use mask and snorkel; otherwise equipment may not be used.
8. NO cut offs or denim. Swimsuits are preferred, shorts and t-shirts are okay. T-shirts can’t be excessively large or hinder movement.
9. Swimmers must shower before entering pool.
10. Persons with open sores, wounds rashes or bandages are not allowed in the pool.
11. Food and drink permitted in the picnic and grass area only. All must be in plastic containers, NO glass or breakable objects allowed in the facility.
12. NO alcohol and NO smoking in the facility.
13. Lifeguard has complete and total authority.
Pool Closure
The management may close the facility without notice due to fecal accident, weather, low usage, or other unforeseen circumstances. If the pool is closed early, no refunds are given. Reopening of the pool following a fecal accident is in accordance with health department requirements and may require pool closure for the remainder of the day. If thunderstorms are present, pool users will be asked to exit the pool and will not be able to reenter until the thunder and lightning has been absent for ½ an hour. If at anytime pool use drops below 20, the pool may be subject to early closure at the direction of the Seals Supervisor.
Swim Lessons (Fee based programs)
The SEALS may offer swim lessons and other programs at an additional cost. Registration is required.
Registration begins on a designated date and generally continues until the first day unless otherwise noted. Payment in full is required at the time of registration. Space is available on a first come first serve basis. Programs are non-refundable and non-transferable unless the program is cancelled or changed by the SEALS. There are no make-ups for missed classes.
Group Use/Facility Rental
Scheduled group use is offered during the weekend at a fixed rate. Hours and pool availability are defined and scheduled on a reservation basis. Payment must be presented upon reservation. Facility rental outside of these scheduled times must be approved by the SEALS Supervisor and will be charged on an hourly basis. Group must present SEALS Supervisor with a certificate of insurance listing the SEALS and the City of Pinole as additionally insured prior to date of reservation.
Scheduled groups using the facility during Rec Swim will be limited to 40 pool users at a time. Additional chaperones will be required. This is to maintain safety while still allowing the facility to be available to the public.
CITY COUNCIL
REPORT 9.H.
DATE: MARCH 5, 2024
TO: MAYOR AND COUNCIL MEMBERS
FROM: STACY SHELL, HUMAN RESOURCES DIRECTOR
CHARLENE DAVIS, HUMAN RESOURCES ANALYST
SUBJECT: ADOPT A RESOLUTION APPROVING SIDE LETTER AGREEMENT TO THE
MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY AND AFSCME LOCAL 512 TO AMEND ARTICLE II – RECOGNITION AND ATTACHMENT A – SALARY SCHEDULE
RECOMMENDATION
It is recommended that the City Council adopt a resolution approving the Side Letter Agreement to the Memorandum of Understanding (MOU) between the City of Pinole and AFSCME Local 512 to amend Article II – Recognition and Attachment A – Salary Schedule.
BACKGROUND
In 2019, the City developed the City of Pinole Strategic Plan 2020-2025 through an extensive research and engagement process, which identified the City's vision, mission, goals, and strategies over the five-year period.
Relative to the City's goal to build an organization culture that is efficient, ethical, and effective in delivering quality services with community involvement and fiscal stewardship, one of the strategies identified was the development of an employee attraction, retention, and development plan. One activity identified in support of this plan is the analysis of the City's classification and compensation system and update it as needed to provide engaging job descriptions, career growth opportunities, and competitive pay.
In accordance with the City's Personnel Rule 3, Classification Plan, at the recommendation of the Human Resources Director, the City Manager shall approve, and amended from time to time, the City's classification plan after consultation with the affected collective bargaining organization.
Consistent with Personnel Rule 12.1, Salary Plan, salary ranges are set for each classification by the City Council. No change in the salary range of a classification may be made without City Council approval.
REVIEW AND ANALYSIS
Staff assessed the organizational needs of the Public Works Department and believes that establishing an Engineer class series will provide the Public Works Department with opportunities to flexibly recruit for difficult-to-fill positions by underfilling with entry and journeyPage 167 of 215 level positions.
Staff is recommending that the Associate Civil Engineer salary maintain the current assigned range and align the salary range for the Junior Engineer and Assistant Engineer to provide a minimum 10% differential for advancement between each classification.
Staff believes the proposed classifications within the classification series and salary placement will help recruit qualified candidates and retain current employees.
Staff shared the new classifications, class series, and salary proposal with the AFSCME Union, Local 512, and the Union agreed to the new classifications within the classification series, and the salary placement of the new classifications.
In accordance with Personnel Rule 12.1 Salary Plan, the City Council will need to approve the salary ranges.
Personnel Rule 12.1 Salary Plan: Salary ranges are set for each class by the City Council.
No person may be paid less than the minimum, nor more than the maximum of the salary range established for the class in which employed. No change in the salary range of a class may be made without City Council approval.
FISCAL IMPACT
No fiscal impact.
The Public Works Department has budgeted 1.0 full-time equivalent (FTE) position in the Associate Civil Engineer classification for FY 2023/2024. Underfilling the position at the Junior or Assistant Engineer classification will result in cost savings.
ATTACHMENTS
A. Resolution
B. Exhibit A: Side Letter of Agreement - AFSCME Union Local 512 Article II Recognition
ATTACHMENT A
RESOLUTION NO. 2024-XX
A RESOLUTION OF THE CITY OF PINOLE, COUNTY OF CONTRA COSTA,
STATE OF CALIFORNIA, APPROVING SIDE LETTER AGREEMENT TO THE
MEMORANDUM OF UNDERSTANDING (MOU) BETWEEN THE CITY OF PINOLE
AND THE PROFESSIONAL AND TECHNICAL EMPLOYEES REPRESENTED BY AFSCME LOCAL 512 TO AMEND ARTICLE II – JOB CLASSIFICATIONS IN THE
UNIT AND ATTACHMENT A, OF THEIR RESPECTIVE MOU AGREEMENT WHEREAS, the American Federation of State, County, and Municipal Employees (AFSCME) Local 512 represent the Professional and Technical Employees of the City; and
WHEREAS, the City conducted a classification and compensation system analysis and recommended changes to the system which affects represented classifications within the AFSCME Local 512 Union; and
WHEREAS, AFSCME Local 512 supports the City’s recommended changes; and WHEREAS, AFSCME Local 512 and the City will execute a side letter amending Section II – Job Classifications in the Unit and Attachment A of the MOU to reflect the classification and compensation system changes; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pinole does hereby approve the side letter agreement to make changes to the classification and compensation system and authorizes the City Manager to execute the side letter agreement with the represented employee group, attached hereto as Exhibit A, and incorporated herein by this reference.
PASSED AND ADOPTED this 5th day of March 2024, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
I hereby certify that the foregoing resolution was introduced, passed and adopted on this 5
th day of March 2024.
Heather Bell, CMC City Clerk
Side Letter of Agreement
Between the City of Pinole and the Professional and Technical Employees Represented by AFSCME Local 512
This will confirm that the representatives of the City of Pinole (“City”) and the Professional and Technical Employees represented by AFSCME Local 512 (“AFSCME”) have met and conferred and have agreed to the following modifications of their memorandum of understanding (“MOU”) covering the term July 1, 2023, through June 30, 2025, as follows:
The parties agree to modify the following paragraph under Article II, Section 2.1, Job Classifications in the Unit and Attachment A:
ARTICLE II. RECOGNITION
2.1 Job Classifications in the Unit.
The Professional and Technical unit consists of the following job classifications:
Accountant
Accounting Specialist
Administrative Coordinator
Assistant Engineer
Associate Civil Engineer
Associate Planner
Building Inspector I
Building Inspector II
Cable Access Coordinator
Code Enforcement Officer I
Code Enforcement Officer II
Information Systems Administrator
Information Systems Specialist
Junior Engineer
Laboratory Analyst I
Laboratory Analyst II
Laboratory Supervisor
Management Analyst
Public Works Maintenance Supervisor
Public Works Specialist
Recreation Coordinator
Rental Inspector
Senior Project Manager
Wastewater Treatment Plant Operations Supervisor
Water Pollution Control Plant Supervisor
EXHIBIT A
Side Letter of Agreement
Between the City of Pinole and the Professional and Technical Employees Represented by AFSCME Local 512
ATTACHMENT A – FY 23/24 MASTER SALARY SCHEDULE
City of Pinole Salary Ranking
There shall be no change to any other portion of Article II or Attachment A or to any section(s) of the existing agreement other than those identified in this and any preceding Side Letter of Agreements.
Dated:
AFSCME Local 512 CITY OF PINOLE
By: By:
Kym Anderson Neil Gang
AFSCME Local 512 Representative Interim City Manager
By: By:
Kim Young Stacy Shell
AFSCME Local 512 Representative Human Resources Director
A B C D E
Junior Engineer (New) $ 44.7114 $ 46.9469 $ 49.2943 $ 51.7590 $ 54.3469 Assistant Engineer (New) $ 49.1825 $ 51.6416 $ 54.2237 $ 56.9349 $ 59.7816 Associate Civil Engineer $ 54.1005 $ 56.8056 $ 59.6459 $ 62.6283 $ 65.7598 Class Series Proposed Salary Range
CITY COUNCIL
REPORT 9.I.
DATE: MARCH 5, 2024
TO: MAYOR AND COUNCIL MEMBERS
FROM: NEIL GANG, POLICE CHIEF
SUBJECT: ADOPT A RESOLUTION APPROVING A LEGAL SERVICES AGREEMENT WITH REDWOOD PUBLIC LAW LLP FOR ERIC S. CASHER TO CONTINUE
SERVING AS CITY ATTORNEY FOR THE CITY OF PINOLE
RECOMMENDATION
Staff recommends the City Council adopt the resolution included in Attachment A approving a legal services agreement with Redwood Public Law LLP for Eric S. Casher to continue serving as City Attorney.
BACKGROUND
In 2012, Eric S. Casher began working for the City of Pinole as an Associate to then City Attorney Benjamin Reyes, through a contract with Meyers Nave. Shortly thereafter, Mr.
Casher was appointed Assistant City Attorney by the City Council. On March 22, 2017, Governor Edmund G. “Jerry” Brown Jr. appointed former City Attorney Benjamin T. Reyes II as Judge of the Superior Court for the State of California and where he currently serves in Contra Costa County. Following Judge Reyes’ appointment to the bench, Mr. Casher was appointed City Attorney and has served in that role since then through a legal services agreement with Meyers Nave. Mr. Casher has been providing legal services to the City of Pinole for over a decade. Mr. Casher informed the City of his transition from Meyers Nave to Redwood Public Law in early February 2024.
REVIEW AND ANALYSIS
The City Council met in closed session on February 20, 2024, to discuss Mr. Casher’s transition to Redwood Public Law. At the conclusion of the meeting, the City Council expressed a desire for Mr. Casher to continue serving as City Attorney for the City of Pinole through an agreement with Redwood Public Law. Redwood Public Law is a newly formed law firm that is focused on public agency representation and will include, in addition to Mr. Casher, a number of other attorneys that serve as City Attorneys for cities throughout the Bay Area and beyond. Alex Mog, the City of Pinole’s current Assistant City Attorney, Erica Gonzalez, Juliet Vaughn, Stephanie Downs among other attorneys currently providing legal services to the City of Pinole will be joining Redwood Public Law along with Mr. Casher.
Mr. Casher is an experienced attorney who has provided legal services to the City for nearly 12 years. Over that period of time, Mr. Casher has consistently provided excellent legal services to the City, managing the full range of legal issues the City faces, and served as a trusted advisor and counsel to the City Council, City Manager and City Staff. Since Mr.
Casher is transitioning to a new law firm the City Council has expressed a desire for Mr.
Casher to continue serving as City Attorney at Redwood Public Law. A new legal services agreement with Redwood Public Law has been prepared, and reviewed by outside legal counsel Ms. Jennifer Faught. A copy of the legal services agreement for Redwood Public LAW IS included as Attachment B. The agreement contains the same rates as those that currently exist with Meyers Nave and thus there will be no fiscal impact as a result of this agreement.
FISCAL IMPACT
There is no direct fiscal impact associated with the proposed agreement with Redwood Public Law.
ATTACHMENTS
A. Resolution
B. Redwood Public Law Legal Services Agreement (City of Pinole) March 2024
RESOLUTION 2024-XX
RESOLUTION AUTHORIZING THE CITY OF PINOLE TO ENTER INTO A LEGAL
SERVICES AGREEMENT WITH REDWOOD PUBLIC LAW LLP FOR ERIC CASHER
TO CONTINUE SERVING AS CITY ATTORNEY FOR THE CITY OF PINOLE WHEREAS, the City Council of the City of Pinole appointed Eric S. Casher as City Attorney in June 2017, and
WHEREAS, Mr. Casher has been providing legal services to the City of Pinole for over a decade through a legal services agreement with the law firm Meyers Nave; and WHEREAS, City Attorney Casher, Assistant City Attorney Alex Mog, among others, are leaving Meyers Nave to join Redwood Public Law LLP effective at the end of the business day March 14, 2024; and
WHEREAS, City Attorney Casher possesses the qualifications and experience necessary to continue in the role as City Attorney; and WHEREAS, on February 20, 2024, the City Council convened in closed session to discuss City Attorney Casher’s transition to Redwood Public Law LLP and expressed unanimous support for Mr. Casher continuing to serve as the City Attorney in Pinole at Redwood Public Law LLP; and
WHEREAS, Eric S. Casher has previously taken the oath of office.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pinole authorizes the Interim City Manager to execute an agreement (Herein as Exhibit A) with Redwood Public Law LLP, effective March 15, 2024 and in a form approved by outside counsel, for Eric S. Casher to continue serving as City Attorney and provide legal services as necessary.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Pinole, held this 5th day of March, 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
I hereby certify that the foregoing resolution was introduced, passed, and adopted on the 5th day of March, 2024.
______________________
Heather Bell, CMC
City Clerk
Approved as to form:
______________________
Eric Casher
City Attorney
1 LEGAL SERVICES AGREEMENT BETWEEN
THE CITY OF PINOLE
AND
REDWOOD PUBLIC LAW
THIS AGREEMENT for legal services is made by and between the City of Pinole ("City") and Redwood Public Law, a Limited Liability Partnership, with offices located at 66 Franklin Street, Ste. 300, Oakland, CA 94607, ("Attorney") (together sometimes referred to as the "Parties") as of March 15, 2024 (the "Effective Date") in Pinole, California.
Section 1. SERVICES. Subject to the terms and conditions set forth in this Agreement, Attorney 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, shall end on March 15, 2028, and shall automatically renew for additional four year terms, unless the term of the Agreement is otherwise terminated as provided for in Section 8. The time provided to Attorney 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. Attorney shall perform all legal services required pursuant to this Agreement in the manner and according to the standards observed by a competent practitioner of the profession in which Attorney is engaged in the geographical area in which Attorney practices its profession. Attorney 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 Attorney's profession.
1.3 Assignment of Personnel. Attorney shall assign only competent personnel to perform services pursuant to this Agreement. For the purposes of this Agreement, the City of Pinole appoints Eric Casher as City Attorney. Attorney may discharge and/or change its staff at any time without the consent of the City. However, the Council shall approve all appointments to the position of City Attorney and Assistant City Attorney.
1.4 Time. Attorney 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 Attorney's obligations hereunder.
Section 2. COMPENSATION. City hereby agrees to pay Attorney an hourly fee as set forth in Exhibit A and all reimbursable expenses incurred in performing the work. Attorney shall submit all invoices to City in the manner specified herein. Except as specifically authorized by City, Attorney shall not bill City for duplicate services performed by more than one person.
2 Attorney and City acknowledge and agree that compensation paid by City to Attorney under this Agreement is based upon Attorney's estimated costs of providing the services required hereunder, including salaries and benefits of employees and subcontractors of Attorney. Consequently, the parties further agree that compensation hereunder is intended to include the costs of contributions to any pensions and/or annuities to which Attorney 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. Attorney 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:
• The beginning and ending dates of the billing period; • A detailed summary of each task;
• A list of all attorneys working on each file
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 thirty (30) days from the receipt of an invoice that complies with all of the requirements above to pay Attorney.
2.3 Hourly Fees. Fees for work performed by Attorney on an hourly basis shall not exceed the amounts shown on the following fee schedule attached hereto as Exhibit A. Fees listed in Exhibit A shall be adjusted at the beginning of each fiscal year, commencing July 1, 2024, pursuant to the Consumer Price Index, CPI-U Published by the U.S. Dept of Labor Bureaus of Labor Statistics as of June 2024, for US City Average, all items, not seasonally adjusted, rounded up to the nearest five dollars ($5.00) per hour. However, such adjustment shall be no less than 2.5% and no more than 5.0% per year.
2.4 Reimbursable Expenses. In addition to payment of legal fees, City shall reimburse Attorney for all reasonable costs incurred in the course of providing legal services to the City. Such costs include all third-party expenses relating to litigation, duplicating, delivery charges, computerized legal research, filing fees, and consulting expenses. Costs for third-party expenses under $100.00 will by paid by Attorney and will be reimbursed by City; costs for third-party expenses that exceed $100.00 shall be approved for payment by the Attorney and sent to the City for direct payment. City shall be billed actual costs, only, without an additional markup. Attorney will not charge for travel time and expenses for attending regularly scheduled meetings of the City Council and Redevelopment Agency, nor for time spent preparing detailed billing statements.
2.5 Payment of Taxes. Attorney is solely responsible for the payment of employment taxes incurred under this Agreement and any similar federal or state taxes.
3 2.6 Payment upon Termination. In the event that the City or Attorney terminates this Agreement pursuant to Section 8, the City shall compensate the Attorney for all outstanding costs and reimbursable expenses incurred for work satisfactorily completed as of the date of written notice of termination. Attorney shall maintain adequate logs and timesheets in order to verify costs incurred to that date.
Section 3. FACILITIES AND EQUIPMENT. Attorney shall, at its sole cost and expense, provide all equipment that may be necessary to perform the services required by this Agreement.
City shall make all facilities available to Attorney that are necessary to perform services required by this Agreement.
Section 4. INSURANCE REQUIREMENTS. Before beginning any work under this Agreement, Attorney, at its own cost and expense, unless otherwise specified below, shall procure the types and amounts of insurance listed below against claims for injuries to persons or damages to property that may arise from or in connection with the performance of the work hereunder by the Attorney and its agents, representatives, employees, and subcontractors. Consistent with the following provisions, Attorney shall provide proof satisfactory to City of such insurance that meets the requirements of this section and under forms of insurance satisfactory in all respects to the City. Attorney shall maintain the insurance policies required by this section throughout the term of this Agreement. The cost of such insurance shall be included in the Attorney's bid. Attorney shall not allow any subcontractor to commence work on any subcontract until Attorney has obtained all insurance required herein for the subcontractor(s) and provided evidence thereof to City. Verification of the required insurance shall be submitted and made part of this Agreement prior to execution.
4.1 Workers' Compensation. Attorney 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 Attorney. The Statutory Workers' Compensation Insurance and Employer's Liability Insurance shall be provided with limits of not less than ONE MILLION DOLLARS ($1,000,000.00) per accident. In the alternative, Attorney may rely on a self-insurance program to meet those requirements, but only if the program of self-insurance complies fully with the provisions of the California Labor Code.)
Determination of whether a self-insurance program meets the standards of the Labor Code shall be solely in the discretion of the City. The insurer, if insurance is provided, or the Attorney, if a program of self-insurance is provided, shall waive all rights of subrogation against the City and its officers, officials, employees, and volunteers for loss arising from work performed under this Agreement.
4.2 Commercial General and Automobile Liability Insurance.
4.2.1 General requirements. Attorney, 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 ONE MILLION DOLLARS ($1,000,000.00) per occurrence, combined single limit
4 coverage for risks associated with the work contemplated by this Agreement. If a Commercial General Liability Insurance or an Automobile Liability form or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to the work to be performed under this Agreement or the general aggregate limit shall be at least twice the required occurrence limit. Such coverage shall include but shall not be limited to, protection against claims arising from bodily and personal injury, including death resulting therefrom, and damage to property resulting from activities contemplated under this Agreement, including the use of owned and non-owned automobiles.
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 (ed. 11/88} or GL 0002 (ed.1/73) covering comprehensive General Liability and Insurance Services Office form number GL 0404 covering Broad Form Comprehensive General Liability.
Automobile coverage shall be at least as broad as Insurance Services Office Automobile Liability form CA 0001 (ed. 12/90) Code 1. No endorsement shall be attached limiting the coverage.
4.3 Professional Liability Insurance.
4.3.1 General requirements. Attorney, 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) covering the licensed professionals' errors and omissions.
Any deductible or self-insured retention shall not exceed $150,000 per claim.
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, so long as commercially available at reasonable rates. 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, Attorney must provide extended reporting coverage for a minimum of five (5) years after completion of the Agreement or the work. The City shall have the right to exercise, at the Attorney's sole cost and expense, any
5 extended reporting provisions of the policy, if the Attorney cancels or does not renew the coverage.
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 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.
4.4.2 Verification of Coverage. Prior to beginning any work under this Agreement, Attorney shall furnish City with complete copies of all endorsements. Copies of policies are available upon request by the City.
4.4.3 Notice of Reduction in or Cancellation of Coverage. A certified endorsement shall be attached to all insurance obtained pursuant to this Agreement stating that coverage shall not be suspended, voided, canceled by either party, or reduced in coverage or in limits, except after thirty (30) days' prior written notice by certified mail, return receipt requested, has been given to the City. In the event that any coverage required by this section is reduced, limited, cancelled, or materially affected in any other manner, Attorney shall provide written notice to City at Attorney's earliest possible opportunity and in no case later than ten (1O) working days after Attorney is notified of the change in coverage.
4.4.4 Additional Insured; primary insurance. A certified endorsement at least as broad as Insurance Services Office form number CG 20 10 (11/85 ed.) shall be attached to all policies stating that the City and its officers, employees, agents, and volunteers shall be covered as additional insureds with respect to each of the following: liability arising out of activities performed by or on behalf of Attorney, including the insured's general supervision of Attorney; products and completed operations of Attorney, as applicable; premises owned, occupied, or used by Attorney; and automobiles owned, leased, or used by the Attorney in the course of providing services pursuant to this Agreement. The coverage shall contain no special limitations on the scope of protection afforded to City or its officers, employees, agents, or volunteers. A certified endorsement shall be attached to all policies stating that coverage is primary insurance with respect to the City and its officers, officials, employees and volunteers, and that no insurance or self-insurance maintained by the City shall be called upon to contribute to a loss under the coverage.
4.5 Remedies. In addition to any other remedies City may have if Attorney 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
6 option exercise any of the following remedies, which are alternatives to other remedies City may have and are not the exclusive remedy for Attorney's breach:
• Obtain such insurance and deduct and retain the amount of the premiums for such insurance from any sums due under the Agreement;
• Order Attorney to stop work under this Agreement or withhold any payment that becomes due to Attorney hereunder, or both stop work and withhold any payment, until Attorney demonstrates compliance with the requirements hereof; and/or
• Terminate this Agreement.
Section 5. INDEMNIFICATION AND ATTORNEY'S RESPONSIBILITIES. Attorney shall indemnify, defend with counsel reasonably acceptable to the City, and hold harmless the City and its officials, officers, employees, agents, and volunteers from and against any and all losses, liability, claims, suits, actions, damages, and causes of action arising out of any personal injury, bodily injury, loss of life, or damage to property, or any violation of any federal, state, or municipal law or ordinance, to the extent caused, in whole or in part, by the willful misconduct or negligent acts or omissions of Attorney or its employees, subcontractors, or agents, by acts for which they could be held strictly liable, or by the quality or character of their work. The foregoing obligation of Attorney shall not apply when (1) the injury, loss of life, damage to property, or violation of law arises wholly from the negligence or willful misconduct of the City or its officers, employees, agents, or volunteers and (2) the actions of Attorney or its employees, subcontractor, or agents have contributed in no part to the injury, loss of life, damage to property, or violation of law. It is understood that the duty of Attorney to indemnify and hold harmless includes the duty to defend as set forth in Section 2778 of the California Civil Code. Acceptance by City of insurance certificates and endorsements required under this Agreement does not relieve Attorney from liability under this indemnification and hold harmless clause. This indemnification and hold harmless clause shall apply to any damages or claims for damages whether or not such insurance policies shall have been determined to apply. By execution of this Agreement, Attorney acknowledges and agrees to the provisions of this Section and that it is a material element of consideration.
In the event that Attorney or any employee, agent, or subcontractor of Attorney 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, Attorney shall indemnify, defend, and hold harmless City for the payment of any employee and/or employer contributions for PERS benefits on behalf of Attorney 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.
7 Section 6. STATUS OF ATTORNEY.
6.1 Independent Contractor. At all times during the term of this Agreement, Attorney shall be an independent contractor and shall not be an employee of City. City shall have the right to control Attorney only insofar as the results of Attorney'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 Attorney accomplishes services rendered pursuant to this Agreement. Notwithstanding any other City, state, or federal policy, rule, regulation, law, or ordinance to the contrary, Attorney 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 No Guarantee. Attorney agrees to provide conscientious, competent and diligent services and at all times will seek to achieve solutions that are just and reasonable. However, because of the uncertainty of the legal process, the interpretation and changes in the law and many unknown factors, Attorney cannot and do not warrant, predict or guarantee results or the final outcome of any case, matter, proceeding or project.
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. Attorney and any subcontractors shall comply with all laws applicable to the performance of the work hereunder.
7.3 Licenses and Permits. Attorney represents and warrants to City that Attorney and its employees, agents, and any subcontractors have all professional licenses, permits, qualifications, and approvals of whatsoever nature that are legally required to practice law. Attorney represents and warrants to City that Attorney 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.
8 7.4 Nondiscrimination and Equal Opportunity. Attorney 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 Attorney under this Agreement. Attorney 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 Attorney thereby.
Attorney shall include the provisions of this Subsection in any subcontract approved by the Contract Administrator or this Agreement.
Section 8. TERMINATION AND MODIFICATION.
8.1 Termination. City may terminate this Agreement at any time and without cause upon ninety (90) days written notification to Attorney. In the event of termination, Attorney shall be entitled to compensation for services performed to the effective date of termination. City, however, may condition payment of such compensation upon Attorney delivering to City any or all documents, electronically stored information, photographs, computer software, video and audio tapes, and other materials provided to Attorney or prepared by or for Attorney or the City in connection with this Agreement. Upon termination, Attorney shall cooperate with City to transfer all necessary files to the City's new attorney(s), except for those matters that are proprietary to Attorney. Attorney may terminate this Agreement without cause upon ninety (90) days written notification to City. Attorney may terminate this Agreement immediately for cause when outstanding invoices for legal services and /or costs are more than ninety (90) days past due. However, Attorney will work with the City Manager to resolve all disputes pertaining to outstanding legal invoices prior to providing notice of termination.
8.2 Extension. This Agreement shall automatically renew every four (4) years and shall continue for another four (4) year term, unless, ninety (90) days prior to the termination of the initial term, or any other subsequent term, City sends notice of termination to Attorney.
8.3 Amendments. The parties may amend this Agreement only by a writing signed by all the parties.
9 8.4 Assignment and Subcontracting. City and Attorney recognize and agree that this Agreement contemplates personal performance by Attorney and is based upon a determination of Attorney'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 Attorney. Attorney may not assign this Agreement or any interest therein without the prior written approval of the City. Attorney 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 Attorney shall survive the termination of this Agreement.
8.6 Options upon Breach by Attorney. If Attorney materially breaches any of the terms of this Agreement, City's remedies shall include, but not be limited to, the following:
8.6.1 Immediately terminate the Agreement; and
8.6.2 Retain all work product prepared by Attorney pursuant to this Agreement.
Section 9. KEEPING AND STATUS OF RECORDS.
9.1 Records Created as Part of Attorney's Work. All reports or any other documents or materials, in electronic or any other form that Attorney prepares or obtains pursuant to this Agreement and that relate to the matters covered hereunder shall be the property of the City. Attorney hereby agrees to deliver those documents to the City upon termination of the Agreement. It is understood and 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.
Section 10. MISCELLANEOUS PROVISIONS.
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 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.
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. Attorney 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. Attorney may serve other clients, but none whose activities within the corporate limits of City or whose business, regardless of location, would place Attorney in a "conflict of interest," as that term is defined in the Political Reform Act, codified at California Government Code Section 81000 et seq.
Attorney 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.
Attorney understands that, if this Agreement is made in violation of Government Code §1090 et. seq., the entire Agreement is void and Attorney will not be entitled to any compensation for services performed pursuant to this Agreement, including reimbursement of expenses, and Attorney will be required to reimburse the City for any sums paid to the Attorney. Attorney 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.
11 10.8 Solicitation. Attorney agrees not to solicit City employees either orally or through any written materials, for employment with Attorney's office and City agrees not to solicit any Attorney's employees for employment with the City for the duration of this Agreement.
10.9 Contract Administration. This Agreement shall be administered by the City Manager who shall act as the City's representative. All correspondence shall be directed to or through the City Manager or his or her designee.
10.10 Notices. Any written notice to Attorney shall be sent to:
Redwood Public Law
Attn: Managing Principal
66 Franklin Street, Ste. 300
Oakland, CA 94607
Any written notice to City shall be sent to:
City of Pinole
Attn: City Manager
2131 Pear Street
Pinole, CA 94564
10.11 Integration: Incorporation. This Agreement, including all the exhibits attached hereto, represents the entire and integrated agreement between City and Attorney and supersedes all prior negotiations, representations, or agreements, either written or oral. All exhibits attached hereto are incorporated by reference herein.
10.12 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.
The Parties have executed this Agreement as of the Effective Date.
CITY OF PINOLE
_____________________________
ATTORNEY
_____________________________
Attest:
_____________________________
12 EXHIBIT A
SCOPE OF SERVICES AND COMPENSATION
Scope of Services
Attorney shall provide all necessary legal services as counsel to the City. Attorney shall serve at the pleasure of the City Council and perform such duties, including, but not limited to preparation and review of ordinances, agreements, leases, resolutions, and other documents of legal import; attendance at all regular and special meetings of the City Council and staff meetings; render legal opinions and advise on matters of City business; represent the City in all litigation where the City is a party; and such other duties or services generally performed by a general counsel and necessary to assist the City in achieving its goals in a sound legal manner.
Compensation
Attorney shall be compensated according to the following hourly fee schedule:
Category Hourly Fees
(a) General Municipal Legal Services (paid out of general fund) Principal/City Attorney $330.00
Sr. Of Counsel $320.00
Of Counsel $315.00
Associates $295.00
Paralegals/Law Clerks $150.00
(b) Former Redevelopment Agency Work
Principals/City Attorney $365.00
Sr. Of Counsel $360.00
Of Counsel $350.00
Associates $295.00
Paralegals/Law Clerks $150.00
(c) General Municipal Litigation Work
Principals/City Attorney $360.00 - $415.00
Of Counsel $385.00 - $400.00
Associates $350.00 - $380.00
Paralegals/Law Clerks $150.00
(d) Attendance at City Council Meetings
City Attorney $300.00
13 Category Hourly Fees
(e) Cost Recover Rates1
Principals $445.00 - $515.00
Of Counsels $415.00 - $440.00
Associates $375.00 - $395.00
Paralegals $150.00
Specialized Legal Services (including public contracting, labor and employment, eminent domain, taxation, elections, public power, and environmental matter)
Principals $410.00
Of Counsels $400.00
Associates $390.00
Paralegals $150.00
Specialized legal services matters shall be approved by the City Manager and memorialized in writing prior to engagement at the specialized legal services rate.
Fees listed shall be adjusted at the beginning of each fiscal year, commencing July 1, 2024, pursuant to the Consumer Price Index, CPI-U Published by the U.S. Dept of Labor Bureaus of Labor for US City Average, all items, not seasonally adjusted, rounded up to the nearest five dollars ($5.00) per hour. However, such adjustment shall be no less than 2.5% and no more than
5.0% per year.
Costs shall be reimbursed pursuant to Section 2.4 of this Agreement. 1 All legal services performed by attorneys in our office which are reimbursed by a third party, including, but not limited to applicants for land use entitlements and developers.
CITY COUNCIL
REPORT 12.A.
DATE: MARCH 5, 2024
TO: MAYOR AND COUNCIL MEMBERS
FROM: MARKISHA GUILLORY, FINANCE DIRECTOR
SUBJECT: RECEIVE THE FISCAL YEAR (FY) 2023/24 SECOND QUARTER (MID-YEAR)
FINANCIAL REPORT AND ADOPT A RESOLUTION AUTHORIZING
RELATED BUDGET ADJUSTMENTS
RECOMMENDATION
Staff recommends that the City Council receive the Fiscal Year (FY) 2023/24 Second Quarter (“Mid-Year”) Financial Report and adopt a resolution authorizing related budget adjustments.
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.
The City Council adopts an original budget prior to the start of each fiscal year, then makes adjustments to the budget throughout the year to reflect changes in expected revenues and to increase or decrease expenditures to address changes in policy or operational priorities.
As one of the many activities that the City undertakes to help ensure its financial soundness, staff provides quarterly financial reports on the City’s budget condition. Following the conclusion of the second quarter of the fiscal year, staff conducts a second quarter/mid-year budget review.
The mid-year review provides an in-depth assessment of the City’s revenues and expenditures during the first half of the fiscal year (July through December). It helps determine whether the City is on track to meet the budget for the fiscal year or if adjustments are necessary. It also includes a projection of the fiscal year-end results, which serves as the starting point for the development of next year’s budget and the long-term financial forecast.
REVIEW AND ANALYSIS
Staff has reviewed the City’s budget results through the second quarter, from July 1, 2023 through December 31, 2023. City revenues and expenditures are mostly on track with original budgeted amounts. Staff does recommend some budget adjustments, which are discussed within this report and in Attachment A.
General Fund Analysis
General Fund (including Measure S 2006 and 2014) revenues and expenditures are mostly on track with the original budgeted amounts.
The FY 2023/24 budget is primarily a status quo budget, meaning that it does not include any major changes to City programs or services. The originally adopted FY 2023/24 General Fund budget included $25.6 million in revenues, $34.4 million in expenditures, and $8.8 million use of the $12.5 million unassigned fund balance (residual, unrestricted funds) to fund several nonrecurring items, including several capital improvement projects and Council-directed initiatives.
The statuses of these non-recurring budget items are detailed below in this report.
The revised FY 2023/24 budget, which includes budget adjustments approved prior to midyear, is comprised of $25.6 million in revenues, $34.5 million in expenditures, and $8.8 million use of unassigned fund balance.
As of the mid-year, the City is projecting to end FY 2023/24 with total revenues of $25.9 million, expenditures of $35.0 million (including recommended mid-year adjustments), and use of fund balance of $9.1 million. With mid-year budget adjustments, the General Fund unassigned fund balance is projected to be $3.4 million at the end of the fiscal year. The table below summarizes the General Fund budget.
General Fund Revenue (including Measure S 2006 and 2014) The City Council authorized revenues in the amount of $25.6 million in the original FY 2023/24 General Fund budget, including Measure S 2006 and 2014. General Fund actual revenues through the second quarter of FY 2023/24 totaled $11.1 million, 43% of the amended budget.
The table below summarizes the General Fund budgeted revenues. Staff recommends adjustments to three revenue categories--sales and use taxes, utility users' tax, and public safety charges--due to changes that occurred after adoption of the original FY 2023/24 budget.
The proposed adjustments are described below.
Sales and Use Taxes
Sales and use taxes is the City’s largest general revenue stream, representing 37% of total
ongoing General Fund revenues. For the second quarter, sales tax collected, including Measure S funds, were $3,694,734, 39% of the amended budget. There is typically a twomonth delay in the timing of sales tax receipts. Sales tax receipts are trending lower than originally projected, mostly in the fuel and service station, and building and construction categories. Therefore, staff recommends a $150,000 revenue decrease based on current sales tax trends and updated projections from the City’s sales tax consultant, HdL.
Property Tax
Property tax is the City’s second largest general revenue stream, representing 22% of total ongoing General Fund revenues. For the second quarter, total property tax revenue was $3,121,308, 55% of the amended budget. It is comprised of four segments – secured, unsecured, supplemental, and transfer tax. The largest segment is secured property tax. It is received in three installments in December (55%), April (40%), and June of each year (5%).
Secured property tax revenue includes the basic 1% property tax and the Redevelopment Property Tax Trust Fund (RPTTF). This is revenue that has resulted from the dissolution of the former Pinole Redevelopment Agency and represents the shift from the Agency receiving tax increment revenue to the various taxing entities receiving the tax revenue. The RPTTF revenue will convert to “normal” property tax revenue when all of the former Agency’s outstanding debt is paid off and the Successor Agency is formally dissolved. Dissolution is currently expected to begin in March 2024 as the final debt service payment has been made.
All Other General Fund Revenue
Utility Users’ Tax (UUT) is levied on telecommunication, electricity, gas, and mobile telephones. For the second quarter, UUT revenues collected were $1,149,239 million, 53% of the amended budget. The electricity segment is on trend to exceed the budgeted amount, like in prior fiscal years. Therefore, staff recommends a $100,000 revenue increase in the electricity segment.
Franchise tax is levied on gas, electricity, cable, and refuse. For the second quarter, revenues collected were $270,764, 34% of the amended budget. The amount collected is consistent with the timing of receipts.
Transient Occupancy Tax (TOT), also known as the “hotel tax,” is levied on persons staying 30 days or less in a motel or lodging facility within City limits. For the second quarter, revenues collected were $199,339, 44% of the amended budget. The amount collected is consistent with the timing of receipts.
Business license tax is assessed on all businesses doing business within City limits. For the second quarter, revenues collected were $166,907, 37% of the amended budget. The bulk of this revenue is typically received in January during the annual license renewal process. The amount collected is consistent with the timing of receipts.
Intergovernmental taxes is comprised of the Motor Vehicle License Fee (VLF), which is the City’s share of motor vehicle license fees levied, collected, and apportioned by the State. This category also includes the Homeowners Property Tax Relief, which is a reimbursement from the State to offset loss of property tax for the state-imposed homeowner exemption. This revenue is received in two equal installments. For the second quarter, revenue collected was $1,147,883, 49% of the amended budget. The second installment is expected to be received in June 2024.
Public safety charges are received for dispatch services provided to the cities of Hercules and San Pablo under an Intergovernmental Service Sharing agreement. The revenue is received on a quarterly basis. For the second quarter, public safety charges were $974,170, 58% of the amended budget. The current interagency agreement was executed after adoption of the FY 2023/24 budget. Therefore, staff recommends a $261,000 revenue increase based on the new rates in the agreement.
Other revenues include permits, fees, fines and forfeitures, rental income, proceeds from the sale of property, investment income, and grants. All revenues in this category totaled $401,279, 72% of the amended budget. The timing and amounts of receipts for revenues in this category vary throughout the fiscal year.
The transfer in comes from the Section 115 Trust to offset the increase in pension costs in the General Fund. The amount of the transfer will be based on total expenditures at year-end.
General Fund Expenditures (including Measure S 2006 and 2014) The City Council authorized expenditures in the amount of $34.4 million in the original FY 2023/24 General Fund budget. The revised budget was increased to $34.5 million. The amended budget proposes $35.0 million in General Fund expenditures. General Fund actual expenditures through the second quarter totaled $16.8 million including encumbrances, 48% of the amended budget. The table below summarizes the General Fund budgeted expenditures.
While expenditures are mostly on track with budgeted amounts, staff recommends several adjustments to appropriate funds for some additional costs that were not anticipated in the original FY 2023/24 budget. The proposed adjustments are described below.
Salaries and Wages
Salaries and wages are based on the City’s current staffing level (115) full-time equivalents (FTEs), and includes salary increases for different classifications as agreed upon in the City’s labor memorandums of understanding (MOUs). The budget also includes a savings factor equal to 4% of total annual salary and benefits expenditures to account for savings resulting from position vacancies. For the second quarter, salaries and wages were $4,731,461, 51% of the amended budget; the slight overage is due to salary and compensated leave payouts to former employees who separated from the City.
Benefits
Benefits include employee healthcare benefits, workers’ compensation insurance, and other benefits, as well as the City’s annual required contribution for employees’ pension to the
California Public Employees’ Retirement System (CalPERS). The budget reflects the net cost to the City (the required total contribution minus the employee contributions). For the second quarter, benefits were $3,644,107, 59% of the amended budget. The annual workers’ compensation insurance premium was paid in full at the beginning of the fiscal year.
Professional/Administrative Services
Professional and administrative services include legal and consulting services, building and equipment maintenance, office expenses, travel & training, and various administrative expenses. Contract services with other government agencies, such as the Contra Costa County Fire Protection District and the County animal services and library services, are also included in professional services. For the second quarter, professional/administrative services were $4,537,600, 45% of the amended budget.
Other Operating Expenditures
Other operating expenses include water, electricity & power, and cable utilities. For the second quarter, other operating expenditures were $168,273, 57% of the amended budget. Utility costs tend to trend higher during the colder months of the year.
Materials and Supplies
Materials and supplies include fuel, maintenance supplies, and safety equipment. For the second quarter, materials and supplies were $67,455, 37% of the amended budget.
Interdepartmental Charges
Interdepartmental charges include administrative charges and reimbursements for services provided by one City department to another, such information technology and legal services. It also includes general liability insurance premiums. For the second quarter, interdepartmental charges were $28,039, a net -4% of the amended budget as the annual general liability insurance premium was paid in full at the beginning of the fiscal year.
Asset/Capital Outlay
Capital outlay includes non-major and major asset acquisition and improvements, such as computer equipment and furniture, vehicles, and several capital improvement projects funded by the General Fund unassigned fund balance. For the second quarter, capital outlay was $1,612,847, 25% of the amended budget. Actual expenditures are low mostly due to the timing of capital projects.
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. For the second quarter, debt service was $611,033, 100% of the amended budget as the annual payment was made at the beginning of the fiscal year.
Other Financing Uses/Transfers Out
Other financing uses/transfers out include transfers from the General Fund to other funds to support operating costs. Expenditures were $1,414,520, 60% of the amended budget, due to transfers to the General Reserve Fund ($764,520), City Street Fund ($250,000), Arterial Streets Rehabilitation Fund ($250,000), and Equipment Reserve Fund ($150,000).
In addition to the summary of expenditures by category, a summary of expenditures by
department is provided below.
Most departmental spending was at or below 50% for the second quarter. Those that were above 50% are discussed below.
• City Attorney expenditures were at 67% of the amended budget because the reimbursements (credits) from other City departments for legal services were not processed until January. Reimbursements are processed in the month following the end of the previous month.
• Non-Departmental expenditures were at 70% of the amended budget due to the payment of the annual debt service for the 2006 pension obligation bonds and transfers out to other funds.
• Police department expenditures were at 53% of the amended budget primarily due to the workers’ compensation and general liability insurance premiums being paid in full at the beginning of the fiscal year.
• Fire expenditures were at 54% of the amended budget primarily due to abatement and other operating expenditures (that the City retained under the contract), which fluctuate throughout the fiscal year.
General Fund revenues and expenditures are mostly on target with budgeted amounts as expected at this point in the fiscal year. However, staff recommends several General Fund budget adjustments to fund some operating costs that were not anticipated in the original FY 2023/24 budget.
The proposed revenue adjustments, totaling $211,000, are as follows:
• Non-Departmental - decrease sales & use taxes based on trends and updated projections provided by the City's sales tax consultant, HdL (-$150,000), and increase utility users' tax for electricity based on trends ($100,000); and • Police - increase public safety charges based on the increased rates in the current interagency agreement to provide dispatch services to the cities of Hercules and San Pablo ($261,000).
The proposed expenditure adjustments, totaling $505,600, are as follows:
• Finance - increase the expenditure budget for ongoing professional services for the strategic financial planning carried forward from the prior fiscal year ($35,000) and the proportional share of costs of the new online permitting and licensing platform ($6,532); • Police - increase the expenditure budget for higher vehicle maintenance costs ($39,741) and new vehicle upfitting ($23,759);
• Fire - increase the expenditure budget for the Spartan fire engine chassis repair ($24,750);
• Community Development Department (Code Enforcement) - increase the expenditure budget for the proportional share of costs of the new online permitting and licensing platform ($3,266); and
• Public Works - increase the expenditure budget for the proportional share of costs of the new online permitting and licensing platform ($18,463), alarm installation and monitoring ($41,500), City Hall HVAC extended warranty ($17,000), and carry forward funding for the hybrid bucket truck ($235,589) and the Senior Center modernization project ($60,000).
Overall, the General Fund has sufficient resources to continue to fund the City’s ongoing operations as well as some one-time items. As mentioned above, the General Fund unassigned fund balance is projected to be $3.4 million at the end of this fiscal year. The City also maintains a separate General Reserve Fund which maintains a balance equal to 50% (six months of expenditure coverage) of total ongoing General Fund expenditures. The fund balance is projected to be $10.2 million at the end of this fiscal year.
Status of Non-Recurring Budget Items
As mentioned above, the adopted budget includes the use of a portion of the City’s $12.5 million unassigned fund balance for several non-recurring items, including one-time initiatives as well as several capital improvement projects. The following table outlines the status of the non-recurring budget items.
Department One-Time Initiatives Amount Status
City Clerk
City Clerk Furniture
Replacement
$5,000 Completed
City Clerk
Citywide Records Project
Support
11,300
Funding reallocated to another
use
City Clerk
Policies & Procedures Update
Support
20,000 In progress
City Council
City Council Furniture
Replacement
15,000 Completed
City Manager Digital Billboard
25,000 Not started
City Manager
Diversity, Equity, and Inclusion
(DEI) Consulting
40,000 Deferred to FY 2024/25
City Manager Miscellaneous Consulting
20,000 Funds used as needed
Community
Development
Business
Development/Community Help
Reserve
10,000
Not started--staff developing
recommendations for City
Council consideration
Community Economic Development Completed
Development Branding 15,000
Community
Development
Economic Development
Strategy Year 1 Implementation
71,416
In progress--expected to be
completed by end of this fiscal
year
Community
Development
Holiday Lights Over San Pablo
Ave.
30,000 Completed
Community
Development Revitalization Reserve
10,000
Not started--staff developing
recommendations for City
Council consideration
Community
Development
Weatherization/Energy
Efficiency 250,000 Deferred to FY 2024/25
Community
Services Event Planning Vendor
30,000 Not started
Community
Services
Tiny Tots Restroom Walls/Floor
Repair and Replacement
11,000 Deferred to FY 2024/25
Community
Services Youth Center Vinyl Flooring
10,000 Deferred to FY 2024/25
Finance
Consultant for Grant Research,
Writing, and Administration
Services
45,000 In progress
Finance
Strategic Financial Planning
Support
40,000
In progress--expected to be
completed by the end of this
fiscal year
Fire Fire General Liability 151,592
Workers' compensation and
general liability insurance
premiums expected to
decrease in FY 2024/25
Information
Technology
Citywide Phone System
Replacement
50,000
In progress--expected to be
completed by the end of this
fiscal year
Information
Technology
Refresh Emergency Operations
Center (EOC) System
50,000 Deferred to FY 2024/25
Information
Technology PCTV Data Storage Solutions
40,000 Completed
Information
Technology Emergency Power to City Hall
20,000 Not started
Information
Technology City Website CMS Updates
65,000 In progress
Information
Technology
Other miscellaneous IT items
(computer/laptop replacement,
network security, cybersecurity
assessment)
42,785 In progress
NonDepartmentalTransfer to Equipment
Replacement Fund 150,000 Completed
NonDepartmentalTransfer to General Reserve
Fund 764,520 Completed
Police
Alex Clark Room
Transformation
20,000
Expected to be completed
after Public Safety Building
modernization project
Police CERT Program Supplies
20,000 Deferred to FY 2024/25
Police Dispatch Chair Replacement
15,324 Completed
Public Works
Citizen Request Software
(GoGov or similar)
15,000 Staff exploring options
Public Works City Hall Landscaping In progress
Improvements 20,000
Public Works
On-Call Consultants for Capital
Projects
75,000 In progress
Public Works Pedestrian Bridge Inspection
50,000
In progress--expected to be
completed by the end of this
fiscal year
Public Works Street Improvements 200,000 In progress
Total One-Time Items and
Initiatives
$2,407,937
Department
Capital Improvement
Projects Status
Public Works Active Transportation Plan
$170,000
Expected to be completed by the
end of this fiscal year
Public Works Brandt St. Improvements 170,000 Deferred to FY 2024/25 Public Works City Hall Modernization 125,000
Expected to start this fiscal year,
but will be completed in FY
2024/25
Public Works
Citywide Roof Repairs and
Replacement 900,000
Expected to start this fiscal year,
but will be completed in FY
2024/25
Public Works
Emergency Power for
Critical Failures 200,000 Deferred to FY 2024/25
Public Works Energy Audit 50,000
Expected to be completed this
fiscal year
Public Works Energy Upgrades 150,000
Expected to start this fiscal year,
but will be completed in FY
2024/25
Public Works
Facilities & Real Estate
Master Plan 200,000 Deferred to FY 2024/25
Public Works
Hazel St. Storm Drain
Improvements 382,098
Expected to be completed this
fiscal year
Public Works
Municipal Broadband
Feasibility 60,000
Expected to be completed this
fiscal year
Public Works Park Master Plan 150,000
Expected to be completed this
fiscal year
Public Works Pinole Smart Signals 154,302
Expected to be completed this
fiscal year
Public Works
Public Safety Building
Modernization 225,000
Expected to be completed this
fiscal year
Public Works Recycled Water Feasibility 200,000
Expected to start this fiscal year,
but will be completed in FY
2024/25
Public Works
Roble Road Drainage
Improvements 700,000 Deferred to FY 2024/25
Public Works
Safety Improvements at
Appian Way & Marlesta 193,029
Expected to be completed this
fiscal year
Public Works
Safety Improvements at
Tennent Ave./Pear & Plum 158,322
Expected to be completed this
fiscal year
Public Works
Safety Improvements on
Arterial Roadways 35,960
Expected to be completed this
fiscal year
Public Works
San Pablo Ave Bridge
Replacement 300,000 Deferred to FY 2024/25
Public Works
Senior Center Auxiliary
Parking 1,327,831 Deferred to FY 2024/25
Public Works Senior Center Modernization 175,000
Expected to be completed this
fiscal year
Public Works Skatepark Rehabilitation 150,000 Deferred to FY 2024/25 Public Works Storm Drainage Master Plan 250,000
Expected to be completed this
fiscal year
Public Works Tree Mitigation 150,000
Expected to start this fiscal year,
but will be completed in FY
2024/25
Total Capital Improvement
Projects 6,576,542
Total Non-Recurring
Budget Items $8,984,479
Other Funds Analysis
The following analysis provides explanations of the financial activity for select non-general funds with substantial financial activity. Attachment A includes detailed financial information for all funds.
Special Revenue Funds
Gas Tax Fund (Fund 200)
The Gas Tax Fund accounts for revenue from State excise taxes on gasoline and diesel fuel sales (referred to as the Highway Users Tax Account (HUTA)) as well as revenue from the Road Repair and Accountability Act of 2017 (SB1) (referred to as the Road Maintenance and Rehabilitation Account (RMRA)). Gas Tax Fund resources are restricted for use in the construction and maintenance of public streets. These funds support both annual operating and capital projects. For the second quarter, revenues were $505,524, 48% of the amended budget. Expenditures, including encumbrances, were $266,581, 13% of the amended budget.
Actual expenditures are low due to the timing of capital projects.
Public Safety Augmentation Fund (Fund 203)
The Public Safety Augmentation Fund (PSAF) accounts for monies allocated by the County Auditor-Controller under Proposition 172 from the statewide 0.5% sales tax based on a share of statewide taxable sales. These funds are used exclusively for public safety personnel costs.
For the second quarter, revenues were $111,182, 46% of the amended budget. Expenditures were $221,361, 46% of the amended budget.
Supplemental Law Enforcement Services Fund (Fund 206)
The Supplemental Law Enforcement Services Fund (SLESF) accounts for funds received from the County under AB 3229, which enacted the Citizens Option for Public Safety (COPS) Program, through which the City receives $100,000 annually. In addition to the $100,000 annual payment, the City receives a Growth Allocation payment. The funds are used to partially offset officer personnel costs. For the second quarter, revenues were $182,957, 110% of the amended budget. Expenditures were $194,582, 57% of the amended budget. Actual expenditures include several one-time equipment purchases.
NPDES Storm Water Fund (Fund 207)
The NPDES Storm Water Fund accounts for assessments collected by the County via property tax bills and provided to the City for stormwater programs pursuant to the National Pollutant Discharge Elimination System (NPDES) regulations, a federally mandated program.
Assessments are levied at $35 per Equivalent Runoff Unit (ERU). The majority of the revenue is received with April property tax assessments. For the second quarter, revenue was $5,865, 2% of the amended budget. Expenditures were $193,033, 52% of the amended budget.
Recreation Department Fund (Fund 209)
The Recreation Department Fund accounts for funds received from fees for participation in recreational programs. While participation in some programs have returned to full capacity, others have not returned to pre-pandemic levels. For the second quarter, revenues were $189,416, 15% of the amended budget. Receipts fluctuate due to seasonality of programs, such as summer camps. The Recreation Department Fund budget includes transfers in from the General Fund and Measure S 106 Fund, which will be transferred later in the fiscal year based on actual need. Expenditures were $935,052, 44% of the amended budget. Staff recommends a net $8,670 revenue increase for the Tobacco Grant funding and several Senior Center programs; and decreases in Tiny Tots, Youth Center, and Swim Center due to lower than projected participation in the various programs and facility rentals. Staff also recommends a net $132,603 expenditure increase largely to appropriate expenditures for activities to be reimbursed by the Tobacco Grant funding, and for building maintenance.
Building & Planning Fund (Fund 212)
The Building & Planning Fund accounts for funds received from fees and permits for building and planning services. Fees are collected to recover the cost primarily related to inspections and plan checks performed. The second quarter, revenues were $1,012,103, 72% of the amended budget. Expenditures were $1,002,335, 45% of the amended budget. Staff recommends a $69,795 revenue increase to appropriate the State of California Housing Grant funding. Staff also recommends a $62,780 expenditure increase to carry forward the funds from the FY 2023/24 budget for the proportional share of costs of the new online permitting and licensing system.
Refuse Management Fund (Fund 213)
The Refuse Management Fund accounts for resources received from the City’s franchise waste hauler, Republic Services, from a monthly fee imposed under AB 939 on all residential customers in Pinole. These revenues are restricted to programs and activities that promote recycling of solid waste and source reduction. For the second quarter, revenues were $33,004, 50% of the amended budget. Expenditures were $68,376, 39% of the amended budget.
Solid Waste Fund (Fund 214)
The Solid Waste Fund accounts for funds received from Republic Services from a monthly fee 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 the second quarter, revenue was $305,287, 83% of the amended budget. Expenditures were $49,708, 8% of the amended budget. Actual expenditures are low due to the timing of capital projects.
Rate Stabilization Fund (Fund 216)
The Rate Stabilization Fund was created to account for the excess revenues from the solid waste post collection contract with Republic Services. Twenty-five percent (25%) of the surplus funds, generated from prior years’ rate increases, are set aside to offset year-over-year rate fluctuations; thereby, leveling the annual rates paid by consumers. Per Resolution 2013-91, the City was required to establish a rate stabilization fund, separate from the Solid Waste Fund (214), for the excess revenues collected. Revenue from the Fund 214 will be received later in the fiscal year. There are no budgeted expenditures for FY 2023/24.
Measure J Fund (Fund 215)
The Measure J Fund accounts for special 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 in order to receive these funds. Estimates of annual funding are provided by the CCTA, and jurisdiction allocations are based on a formula that considers both population and road mileage. For the second quarter, revenues were $57,656, 5% of the amended budget.
The allocation from CCTA is expected to be received later in the fiscal year. Expenditures were $452,001, 44% of the amended budget.
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, public facilities and equipment, parks and recreation, wastewater, transportation, and drainage.
For the second quarter, impact fee revenue was $135,201; 13% of the amended budget. There were no expenditures due to the timing of capital projects.
Housing Assets for Resale Fund (285)
The Housing Assets for Resale Fund accounts for activities associated with administering housing programs of the former Pinole Redevelopment Agency, use of Housing Set Aside funds, and the provision of affordable housing within the community. For the second quarter, revenue (interest income) was $106,916, 194% of the amended budget. Expenditures were $61,257, 18% of the amended budget.
Lighting and Landscape District Fund (Fund 310)
The Lighting and Landscape District Fund accounts for assessments to property owners to maintain median lighting and landscaping within the Pinole Valley Road North and South areas. Revenue is received in December, April, and June with property tax payments. For the second quarter, revenue was $31,724, 50% of the amended budget. Expenditures were $7,942, 9% of the amended budget.
Capital Project Funds
City Street Improvement (Fund 325)
The City Street Improvements Fund accounts for an annual $250,000 transfer from Measure S 2014 for street improvement projects. Additionally, it accounts for various federal, state, and other grants for road projects. Grant revenue is received on a reimbursement basis, after expenditures are incurred. For the second quarter, revenues were $299,147, 14% of the amended budget. Expenditures, including encumbrances were $390,816, 18% of the amended budget. Actual expenditures are low due to the timing of capital projects.
Arterial Streets Rehabilitation (Fund 377)
The Arterial Streets Rehabilitation Fund accounts for an annual $250,000 transfer from Measure S 2014 for street rehabilitation projects. For the second quarter, revenue (transfer in) was $250,000, 100% of the amended budget. Expenditures, including encumbrances, were $8.066, 1% of the amended budget. Actual expenditures are low due to the timing of capital projects.
Enterprise Funds
Sewer Enterprise Fund (Fund 500)
The Sewer Enterprise Fund accounts for fees charged to residents and businesses for sewer utilities. Fees are used to operate the Pinole-Hercules Wastewater Treatment Plant, which serves the Pinole and Hercules areas. Revenues are received with the property tax payments in December, April, and June. For the second quarter, revenues were $4,847,736, 52% of the amended budget. Expenditures, including encumbrances, were $3,716,654, 15% of the amended budget. Actual expenditures are low due to the timing of capital projects.
Cable Access TV Fund (Fund 505)
The Cable Access TV Fund accounts for revenue received from cable franchise fees, video production and broadcast charges, and Public, Educational, and Governmental (PEG) access fees. PEG access fees are designated for equipment purchases. Transfers from the General Fund also help support the operating costs. For the second quarter, revenues were $78,445, 15% of the amended budget. The major revenue sources are received one month after the close of the previous quarter. Expenditures were $296,100, 43% of the amended budget. Staff recommends a $26,486 revenue decrease as the original franchise tax budget was doubled.
Information Systems Fund (Fund 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 costPage 203 of 215 reimbursement basis. For the second quarter, indirect cost allocations (reimbursements received from other City departments for information technology services) were $843,767, 51% of the amended budget. Expenditures, including encumbrances were $1,063,899, 64% of the amended budget. Staff recommends a $91,041 increase to indirect cost allocations (reimbursements) and to expenditures to carry forward the budget allocation authorized in the FY 2022/23 budget for the new online permitting and licensing system.
The FY 2023/24 budget and actual revenue, expenditures, and ending fund balance for each City fund are listed in Attachment A.
FISCAL IMPACT
In this FY 2023/24 Mid-Year Budget Report, staff recommends budget adjustments as summarized below and described in detail in Attachment A • Net increase in General Fund (Fund 100) revenues of $211,000; net increase in expenditures of $169,252.
• Net increase in Measure S 2014 Fund (Fund 106) expenditures of $336,348. • Net increase in Recreation Fund (Fund 209) revenues of $8,670; net increase in expenditures of $132,603.
• Net increase in Building and Planning Fund (Fund 212) revenues of $69,795; net increase in expenditures of $62,780.
• Net decrease in Cable Access TV Fund (Fund 505) revenues of $26,486. • Net increase in Information Systems Fund (Fund 525) expenditures of $91,041, offset by an increase in indirect cost allocations (reimbursements) of $91,041.
ATTACHMENTS
A. Resolution
B. FY 2023-24 Second Quarter (Mid-Year) Financial Report by Fund
RESOLUTION NO. 2024-xx
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINOLE
COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA,
AMENDING THE CITY BUDGET FOR FISCAL YEAR 2023/24
WHEREAS, the City Council did adopt a Budget for City Operations by Resolution number 2023-56 on June 20, 2023; and
WHEREAS, the Finance Director has presented proposed
recommendations for amendment of the Adopted Fiscal Year 2023/24 Operating and Capital Budget as part of a Mid-Year Budget Review at the regular City Council Meeting held on March 5, 2024; and
WHEREAS, the City Council has considered these recommended changes, as to the matter of the City budget; and
WHEREAS, the City Council has solicited public input on the proposed amendments to the Fiscal Year 2023/24 Operating and Capital Budget.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Pinole as follows:
Amendments to the budget and program of services for the City of Pinole for Fiscal Year 2023/24 commencing July 1, 2023 and ending June 30, 2024 are hereby approved and adopted, as set forth in Exhibit #1 (herein incorporated).
PASSED AND ADOPTED this 5th day of March 2024, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
I hereby certify that the foregoing resolution was introduced, passed and adopted on this 5 th day
of March, 2024.
______________________________________
Heather Bell, CMC
City Clerk
FY 2023/24 Mid-Year Adjustments Exhibit 1
General Fund (Fund 100)
Revenues $211,000
Expenditures $169,252
Measure S 2014 Fund (Fund 106)
Expenditures $336,348
Recreation Fund (Fund 209)
Revenue $8,670
Expenditures $132,603
Building and Planning Fund (Fund 212)
Revenue $69,795
Expenditures $62,780
Cable Access TV Fund (Fund 505)
Revenues -$26,486
Information Systems Fund (Fund 525)
Indirect Cost Allocations -$91,041
Expenditures $91,041
Projected
Year-End Notes
5,678,211 5,678,211 5,678,211 3,121,308 3,121,308 (2,556,903) 55% 5,678,211 4,621,023 4,621,023 (150,000) 4,471,023 1,726,975 1,726,975 (2,744,048) 39% 4,471,023 [1] 2,486,000 2,486,000 2,486,000 983,891 983,891 (1,502,109) 40% 2,486,000 2,486,000 2,486,000 2,486,000 984,068 984,068 (1,501,932) 40% 2,486,000 2,085,485 2,085,485 100,000 2,185,485 1,149,239 1,149,239 (1,036,246) 53% 2,185,485 [2] 794,658 794,658 794,658 270,764 270,764 (523,894) 34% 794,658 903,214 903,214 903,214 366,246 366,246 (536,968) 41% 903,214 453,200 453,200 453,200 199,339 199,339 (253,861) 44% 453,200 450,014 450,014 450,014 166,907 166,907 (283,107) 37% 450,014 2,319,918 2,319,918 2,319,918 1,147,883 1,147,883 (1,172,036) 49% 2,319,918 65,882 65,882 65,882 27,390 27,390 (38,492) 42% 65,882
47,025 47,025 47,025 4,000 4,000 (43,025) 9% 47,025
108,700 108,700 108,700 123,115 123,115 14,415 113% 123,115 500 500 500 22,875 22,875 22,375 4575% 22,875
15,054 15,054 15,054 55,747 55,747 40,693 370% 55,747
33,500 33,500 33,500 5,245 5,245 (28,255) 16% 33,500
22,050 22,050 22,050 8,862 8,862 (13,188) 40% 22,050
1,432,539 1,432,539 261,000 1,693,539 974,170 974,170 (719,369) 58% 1,693,539 [3] 150,000 150,000 150,000 99,821 99,821 (50,179) 67% 150,000 89,896 89,896 89,896 43,983 43,983 (45,913) 49% 89,896
16,928 16,928 16,928 9,108 9,108 (7,820) 54% 16,928
7,560 7,560 7,560 1,132 1,132 (6,427) 15% 7,560
1,000 1,000 1,000 - - (1,000) 0% 1,000
23,365,143 23,365,143 211,000 23,576,143 11,125,823 - 11,125,823 (12,450,320) 47% 23,653,626 2,245,480 2,245,480 - 2,245,480 - - (2,245,480) 0% 2,245,480 - - - - - - - 0% -
25,610,623 25,610,623 211,000 25,821,623 11,125,823 - 11,125,823 (14,695,800) 43% 25,899,106 212,212 212,212 212,212 88,955 15,000 103,955 108,257 49% 212,212 590,960 602,710 602,710 306,769 306,769 295,941 51% 602,710 624,354 624,354 624,354 293,402 24,785 318,187 306,167 51% 624,354 8,727 8,727 8,727 5,027 5,027 3,700 58% 8,727
320,428 320,428 320,428 214,162 214,162 106,266 67% 320,428 596,245 596,245 596,245 318,559 318,559 277,686 53% 596,245 (275,817) (275,817) (275,817) (104,398) (104,398) (171,419) 38% (275,817) 849,436 877,436 41,532 918,968 429,582 429,582 489,387 47% 918,968 [4] 888,227 888,227 888,227 400,697 400,697 487,530 45% 888,227 990,238 990,238 990,238 769,649 769,649 220,589 78% 990,238 4,484,582 4,524,332 41,532 4,565,864 2,508,244 39,785 2,548,029 2,017,835 56% 4,565,864 5,440,241 5,440,241 5,440,241 3,099,563 57,081 3,156,644 2,283,597 58% 5,440,241 1,494,478 1,494,478 39,741 1,534,219 816,156 816,156 718,062 53% 1,534,219 [5] 2,315,202 2,315,202 2,315,202 1,265,709 1,265,709 1,049,493 55% 2,315,202 3,842,727 3,842,727 24,750 3,867,477 2,119,968 2,119,968 1,747,509 55% 3,867,477 [6] 13,092,647 13,092,647 64,491 13,157,139 7,301,397 57,081 7,358,478 5,798,661 56% 13,157,139 655,551 660,551 18,463 679,014 284,317 284,317 394,697 42% 679,014 [7] 625,824 625,824 625,824 88,046 84,524 172,570 453,254 28% 625,824 1,025,442 1,025,442 41,500 1,066,942 321,292 49,784 371,076 695,866 35% 1,066,942 [8] 372,315 372,315 372,315 171,908 171,908 200,407 46% 372,315 2,679,132 2,684,132 59,963 2,744,095 865,563 134,307 999,871 1,744,224 36% 2,744,095 16,713 16,713 16,713 4,912 4,912 11,801 29% 16,713
281,912 286,912 3,266 290,178 129,968 129,968 160,210 45% 290,178 [9] 306,992 309,992 309,992 95,483 95,483 214,509 31% 309,992 605,617 613,617 3,266 616,883 230,363 230,363 386,520 37% 616,883 43,600 43,600 43,600 718 718 42,882 2% 43,600
182,585 182,585 182,585 - - 182,585 0% 182,585
169,701 169,701 169,701 79,578 79,578 90,123 47% 169,701 395,886 395,886 - 395,886 80,296 - 80,296 315,590 20% 395,886 611,107 611,107 611,107 611,033 611,033 74 100% 611,107 1,590,275 1,590,275 1,590,275 764,520 764,520 825,755 48% 1,590,275 23,459,246 23,511,996 169,252 23,681,248 12,361,416 231,174 12,592,590 (11,088,658) 53% 23,681,248 NOTES:
[1] Reduce budget based on trend analysis and updated sales tax projections from the City's sales consultant, HdL. [2] Increase budget for electricity utility users' tax based on trend analysis. [3] Increase budget based on the new interagency agreement. [4] Increase budget to carry forward funds for share of cost of the new online permitting and licensing system; and carry forward funds for the strategic financial support project that started last fiscal year. [5] Increase budget for higher-than-projected maintenance costs for police vehicles. [6] Increase budget for Spartan fire engine chassis repair. [7] Increase budget to carry forward funds for share of cost of the new online permitting and licensing system. [8] Increase budget for new alarm system installation and monitoring. [9] Increase budget to carry forward funds for share of cost of the new online permitting and licensing system. 351- Fines and Forfeiture
361- Public Safety Charges
370- Interest and Investment Income
381- Rental Income
383- Reimbursements
384- Other Revenue
392- Proceeds from Sale of Property
Fund: 100- General Fund
Division: 221- Police Operations Total:
Revenue Total:
Total Administrative:
399- Pension Trust 115 Transfer
Expenditures
Division: 116- Human Resources Total:
Division: 222- Police Support Services Total:
Division: 223- Dispatch WBCC Total:
Division: 112- City Clerk Total:
City Attorney Services
City Attorney Indirect Cost Allocations
399- ARPA Fund Transfer
Division: 110- City Council Total:
Division: 114- City Attorney Total:
Division: 113- City Treasurer Total:
Division: 111- City Manager Total:
341- Review Fees
342- Other Fees
343- Abatement Fees
City of Pinole, CA For FY2023/24 Period Ending: 12/31/23 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget Amended Budget YTD Actual Encumbrances Total Percent
Used
Proposed
Adjustments
General Fund (including Measure S 2006 and 2014)
Revenue
311- Property Taxes
315- Other Taxes
324- Other Grants
321- Intergovernmental Taxes
314- Franchise Taxes
312- Sales and Use Taxes
313- Utility Users Tax
Other Tax/Transient Occupancy Tax
312- Sales and Use Taxes-Meas S 2006
312- Sales and Use Taxes-Meas S 2014
Other Tax/Business License
Division: 117- General Government Total:
Division: 115- Finance Department Total:
Division: 341- Administration/Engineering Total:
Division: 342- Road Maintenance Total:
Division: 343- Facility Maintenance Total:
Division: 345- Park Maintenance Total:
Division: 461- Planning Total:
323- State Grants
332- Permits
Sources Total:
Division: 551- Recreation Administration Total:
Division: 231- Fire Total:
Total Public Safety:
Public Works Total:
Community Development Total:
Expenditure Total:
Division: 560- Library Services Total:
Division: 561 Animal Control Services Total:
Community Services Total:
Debt Service:
Operating Transfer Out:
Division: 465- Code Enforcement Total:
Division: 466- Economic Development Total:
Projected
Year-End Notes
City of Pinole, CA For FY2023/24 Period Ending: 12/31/23 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget Amended Budget YTD Actual Encumbrances Total Percent
Used
Proposed
Adjustments
2,450 2,450 2,450 - - 2,450 0% 2,450
1,697,340 1,697,340 1,697,340 646,570 646,570 1,050,770 38% 1,697,340 780,955 780,955 780,955 377,848 377,848 403,107 48% 780,955 2,480,745 2,480,745 - 2,480,745 1,024,417 - 1,024,417 1,456,328 41% 2,480,745 - - - - - - 0% -
2,450 2,450 2,450 300 300 2,150 12% 2,450
3,600 3,600 3,600 - - 3,600 0% 3,600
6,050 6,050 - 6,050 300 - 300 5,750 5% 6,050
- - 23,759 23,759 - - 23,759 0% 23,759 [10]
114,852 114,852 114,852 60,964 60,964 53,888 53% 114,852 948,303 948,303 948,303 510,546 510,546 437,757 54% 948,303 1,063,155 1,063,155 23,759 1,086,914 571,510 - 571,510 515,404 53% 1,086,914 225,317 206,692 17,000 223,692 38,758 43,432 82,190 141,503 37% 223,692 [11] 1,035,210 1,035,210 1,035,210 412,128 102,964 515,091 520,119 50% 1,035,210 3,356,097 3,373,097 295,589 3,668,686 317,040 189,585 506,625 3,162,061 14% 3,668,686 [12] 1,332,098 1,332,098 1,332,098 13,858 567,299 581,157 750,941 44% 1,332,098 610,440 612,065 612,065 291,457 291,457 320,607 48% 612,065 6,559,162 6,559,162 312,589 6,871,751 1,073,241 903,279 1,976,520 4,895,231 29% 6,871,751 20,000 20,000 20,000 - - 20,000 0% 20,000
20,000 20,000 - 20,000 - - - 20,000 0% 20,000
- - - - - - 0% -
15,850 15,850 15,850 - - 15,850 0% 15,850
10,000 10,000 10,000 - - 10,000 0% 10,000
25,850 25,850 - 25,850 - - - 25,850 0% 25,850
7,674,217 7,674,217 336,348 8,010,565 1,645,051 903,279 2,548,330 5,462,235 32% 8,010,565 783,500 783,500 783,500 650,000 650,000 133,500 83% 783,500 8,457,717 8,457,717 336,348 8,794,065 2,295,051 903,279 3,198,330 5,595,735 36% 8,794,065 34,397,708 34,450,458 505,600 34,956,058 15,680,884 1,134,453 16,815,336 18,140,721 48% 34,956,058 (8,787,085) (8,839,835) (294,600) (9,134,435) (4,555,061) (1,134,453) (5,689,514) (3,444,921) 62% (9,056,952) Fund Balance July 1, 2023 12,470,865 12,470,865 12,470,865 12,470,865 12,470,865 Estimated Fund Balance June 30, 2024 3,683,780 3,631,030 3,336,430 7,915,804 3,413,913 165,300 165,300 165,300 257,132 257,132 91,832 156% 440,800 165,300 165,300 - 165,300 257,132 - 257,132 91,832 156% 440,800 764,520 764,520 764,520 764,520 764,520 - 100% 764,520
929,820 929,820 - 929,820 1,021,652 1,021,652 91,832 110% 1,205,320 Fund Balance July 1, 2023 9,025,297 9,025,297 9,025,297 9,025,297 9,025,297 Estimated Fund Balance June 30, 2024 9,955,117 9,955,117 9,955,117 10,046,949 10,230,617 - - - - - - 0% -
- - - - - - - - 0% -
150,000 150,000 150,000 150,000 150,000 - 100% 150,000
150,000 150,000 - 150,000 150,000 - 150,000 - 100% 150,000 120,000 120,000 120,000 - - - 120,000 0% 120,000
80,000 80,000 80,000 - - 80,000 0% 80,000
5,000 5,000 5,000 - - 5,000 0% 5,000
205,000 205,000 - 205,000 - - - 205,000 0% 205,000
(55,000) (55,000) (55,000) 150,000 - 150,000 205,000 -273% (55,000) Fund Balance July 1, 2023 286,732 286,732 286,732 286,732 286,732 Estimated Fund Balance June 30, 2024 231,732 231,732 231,732 436,732 231,732 NOTES:
[10] Increase budget for police vehicle upfitting.
[11] Increase budget for City Hall HVAC warranty.
[12] Increase budget to carry forward funds for hybrid truck replacement and capital project FA2202 (Senior Center Modernization), were budgeted but not completed in the prior fiscal year.
Division: 110- City Council Total:
Expenditures
Division: 221- Police Operations Total:
Division: 115- Finance Department Total:
Division: 231- Fire Total:
Fund: 106 - Measure S-2014
Expenditures Total:
Division: 554- Youth Center Total:
General Fund and Measure S Net Results:
370- Interest and Investment Income
Operating Transfer Out:
Expenditures Total:
399- Transfer In Total:
Division: 344- NPDES Storm Drain Total:
Total Administrative:
Division: 222- Police Support Services Total:
Total Public Safety:
Division: 342- Road Maintenance Total:
Public Works Total:
Division: 466- Economic Development Total:
Division: 552- Senior Center Total:
Division: 553- Tiny Tots Total:
Equipment Reserve Net Results:
Sub-Total:
Fund: 150 - General Reserve
392- Sale of Property
Sources Total:
Expenditures
399- Transfers In Total:
Fund: 160 - Equipment Reserve
General Fund and Measure S Expenditure Total:
Expenditure Total:
Revenue Total:
Community Services Total:
General Reserve Net Results:
Revenue Total:
Division: 342- Road Maintenance Total:
Division: 345- Park Maintenance Total:
Division: 461- Planning Total:
Community Development Total:
Division: 341- Admin/Engineering Total:
Division: 231- Fire Total:
Division: 115- Finance Department Total:
Expenditures
Division: 118- Information Systems Total:
Division: 221- Police Operations Total:
Division: 345- Park Maintenance Total:
Fund: 105 - Measure S -2006
Division: 343- Facility Maintenance Total:
Projected
Year-End Notes
City of Pinole, CA For FY2023/24 Period Ending: 12/31/23 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget Amended Budget YTD Actual Encumbrances Total Percent
Used
Proposed
Adjustments
1,033,764 1,033,764 1,033,764 464,448 464,448 (569,316) 45% 1,033,764 5,000 5,000 5,000 37,339 37,339 32,339 747% 37,339
7,636 7,636 7,636 3,737 3,737 (3,899) 49% 7,636
1,046,400 1,046,400 - 1,046,400 505,524 - 505,524 540,876 48% 1,078,739 - - - - - - 0% -
1,980,986 1,980,986 1,980,986 261,542 5,039 266,581 1,714,405 13% 1,980,986 1,980,986 1,980,986 - 1,980,986 261,542 5,039 266,581 1,714,405 13% 1,980,986 (934,586) (934,586) (934,586) 243,982 (5,039) 238,944 1,173,530 -26% (902,247) Fund Balance July 1, 2023 1,131,871 1,131,871 1,131,871 1,131,871 1,131,871 Estimated Fund Balance June 30, 2024 197,285 197,285 197,285 1,375,853 229,624 3,175 3,175 3,175 - - (3,175) 0% 3,175
36,816 36,816 36,816 - - (36,816) 0% 36,816
- - - - - - 0% -
39,991 39,991 - 39,991 - - - 39,991 0% 39,991
26,000 26,000 26,000 6,793 6,793 19,207 26% 26,000
26,000 26,000 - 26,000 6,793 - 6,793 19,207 26% 26,000
13,991 13,991 13,991 (6,793) (6,793) (20,784) -49% 13,991 Fund Balance July 1, 2023 148,246 148,246 148,246 148,246 148,246 Estimated Fund Balance June 30, 2024 162,237 162,237 162,237 141,453 162,237 239,353 239,353 239,353 95,444 95,444 (143,909) 40% 239,353 2,500 2,500 2,500 15,738 15,738 13,238 630% 15,738
241,853 241,853 - 241,853 111,182 - 111,182 (130,671) 46% 255,091 482,009 482,009 482,009 221,361 221,361 260,648 46% 482,009 482,009 482,009 - 482,009 221,361 - 221,361 260,648 46% 482,009 (240,156) (240,156) (240,156) (110,179) (110,179) 129,977 46% (226,918) Fund Balance July 1, 2023 580,890 580,890 580,890 580,890 580,890 Estimated Fund Balance June 30, 2024 340,734 340,734 340,734 470,711 353,973 45,000 45,000 45,000 8,271 8,271 (36,729) 18% 45,000
1,500 1,500 1,500 8,959 8,959 7,459 597% 8,959
46,500 46,500 - 46,500 17,230 - 17,230 (29,270) 37% 53,959 21,595 21,595 21,595 8,289 8,289 13,306 38% 21,595
35,000 35,000 35,000 - - 35,000 0% 35,000
56,595 56,595 - 56,595 8,289 - 8,289 48,306 15% 56,595
(10,095) (10,095) (10,095) 8,940 8,940 19,035 -89% (2,636) Fund Balance July 1, 2023 272,061 272,061 272,061 272,061 272,061 Estimated Fund Balance June 30, 2024 261,966 261,966 261,966 281,001 269,425 165,000 165,000 165,000 167,920 167,920 2,920 102% 167,920 1,600 1,600 1,600 15,038 15,038 13,438 940% 15,038
166,600 166,600 - 166,600 182,957 - 182,957 16,357 110% 182,957 339,864 339,864 339,864 194,582 5,994 200,576 139,288 59% 339,864 339,864 339,864 - 339,864 194,582 5,994 200,576 139,288 59% 339,864 (173,264) (173,264) (173,264) (11,625) (5,994) (17,619) 155,645 10% (156,907) Fund Balance July 1, 2023 420,077 420,077 420,077 420,077 420,077 Estimated Fund Balance June 30, 2024 246,813 246,813 246,813 408,452 263,170 323- State Grants
Expenditures
Division: 227- Police Grants Total:
Expenditures
Division: 221- Police Operations Total:
321- Intergovernmental Taxes
370- Interest and Investment Income
Fund: 201 - Restricted Real Estate Maintenance Fund
Restricted Real Estate Maint Fund Net Results:
Revenue Total:
Expenditures Total:
Revenue Total:
Gas Tax Fund Net Results:
Revenue Total:
Expenditures Total:
Division: 343- Facility Maintenance Total:
370- Interest and Investment Income
Expenditures
Division: 342- Road Maintenance Total:
Division: 341- Admin and Engineering Total:
Fund: 200 - Gas Tax Fund
370- Interest and Investment Income
383- Reimbursements
342- Other Fees
381- Rental Income
384- Other Revenue
Public Safety Augmentation Fund Net Results:
Fund: 203 - Public Safety Augmentation Fund
Expenditures Total:
321- Intergovernmental Taxes
Expenditures
370- Interest and Investment Income
Division: 227- Police Grants Total:
Division: 342- Road Maintenance Total:
Expenditures Total:
Traffic Safety Fund Net Results:
Fund: 206 - Supplemental Law Enforcement Svc Fund
Fund: 205 - Traffic Safety Fund
Revenue Total:
Sup Law Enforce Svc Fund Net Results:
351- Fines and Forfeitures
Revenue Total:
Expenditures Total:
Expenditures
Projected
Year-End Notes
City of Pinole, CA For FY2023/24 Period Ending: 12/31/23 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget Amended Budget YTD Actual Encumbrances Total Percent
Used
Proposed
Adjustments
253,272 253,272 253,272 5,758 5,758 (247,514) 2% 253,272 - - - - - - 0% -
150 150 150 107 107 (43) 71% 150
- - - - - - 0% -
253,422 253,422 - 253,422 5,865 - 5,865 (247,557) 2% 253,422 13,693 13,693 13,693 6,787 6,787 6,906 50% 13,693
361,076 361,076 361,076 186,246 186,246 174,830 52% 361,076 374,769 374,769 - 374,769 193,033 - 193,033 181,736 52% 374,769 (121,347) (121,347) (121,347) (187,168) (187,168) (65,821) 154% (121,347) Fund Balance July 1, 2023 0 0 0 0 0
Estimated Fund Balance June 30, 2024 (121,347) (121,347) (121,347) (187,167) (121,347) 82,781 82,781 28,644 111,425 14,896 14,896 (96,529) 13% 111,425 [13] 169,290 169,290 16,910 186,200 90,719 90,719 (95,481) 49% 186,200 [14] 141,596 141,596 (29,584) 112,012 32,162 32,162 (79,850) 29% 112,012 [15] 13,500 13,500 (5,400) 8,100 3,034 3,034 (5,066) 37% 8,100 [16] - - - - - - 0% -
82,500 82,500 (1,900) 80,600 48,606 48,606 (31,994) 60% 80,600 [17] - - - - - - 0% -
- - - - - - 0% -
489,667 489,667 8,670 498,337 189,416 - 189,416 (308,920) 38% 498,337 799,131 799,131 799,131 - - (799,131) 0% 799,131
1,288,797 1,288,797 8,670 1,297,467 189,416 - 189,416 (1,108,051) 15% 1,297,467 - - - 3,419 3,419 (3,419) 0% 3,419
825,617 825,617 75,643 901,260 348,271 348,271 552,989 39% 901,260 [18] 626,187 626,187 27,306 653,493 268,698 268,698 384,795 41% 653,493 [19] 193,758 193,758 1,346 195,104 95,702 95,702 99,402 49% 195,104 [20] 335,802 335,802 (12,786) 323,016 111,978 111,978 211,038 35% 323,016 [21] - - - - - - 0% -
153,900 153,900 41,094 194,994 105,503 105,503 89,491 54% 194,994 [22] - - - 468 468 (468) 0% -
- - - 1,012 1,012 (1,012) 0% -
2,135,264 2,135,264 132,603 2,267,867 935,052 - 935,052 1,332,815 41% 2,271,286 (846,467) (846,467) (123,933) (970,400) (745,636) - (745,636) 224,764 77% (973,819) Fund Balance July 1, 2023 (21,036) (21,036) (21,036) (21,036) (21,036) Estimated Fund Balance June 30, 2024 (867,503) (867,503) (991,436) (766,672) (994,855) NOTES:
[13] Net increase: add Tobacco Grant funding; reduce budget for field usage; increase budget for special permit and tennis rentals. [14] Net increase: increase budget for bus tickets, trips, and gift shop sales; reduce budget for dance program and Wednesday Night programming due to low participation. [15] Net decrease: reduce budget for program fees due to low participation; increase budget for camp fees due to fee increases. [16] Reduce budget for youth camp fees due to lower summer camp enrollment. [17] Reduce budget facility rental due to the decline in swim center rentals. [18] Net increase: increase budget for Tobacco Grant reimbursable expenditures; reduce budget for travel & training. [19] Net increase: increase budget for day porter service, security alarm charges, and travel costs; reduce budget for gift shop sales. [20] Increase budget for higher general liability premium. [21] Net decrease: reduce budget for memberships, permit costs, and building improvement; increase budget for liability insurance premium. [22] Increase budget for building maintenance and swimming pool covers.
Recreation Fund Net Results:
Expenditures Total:
NPDES Storm Water Fund Net Results:
Revenue Total:
Expenditures Total:
Fund: 209 - Recreation Fund
Division: 558- Memorial Hall
Division: 551- Recreation Administration
Division: 552- Senior Center
Division: 552- Senior Center Total:
Division: 553- Tiny Tots Total:
Division: 554- Youth Center Total:
Division: 555- Day Camp Total:
Expenditures
Division: 117- General Government Total:
Sources Total
Operating Transfers in:
321- Intergovernmental Taxes
399- Operating Transfer In
Division: 557- Swim Center Total:
Division: 558- Memorial Hall Total:
Division: 553- Tiny Tots
Division: 554- Youth Center
Division: 555- Day Camp
Division: 557- Swim Center
Division: 559- Tennis
Division: 342- Road Maintenance Total:
Fund: 207 - NPDES Storm Water Fund
Division: 559- Tennis Total:
Division: 551- Recreation Administration Total:
Revenue Total:
370- Interest and Investment Income
332- Licenses and Permits
Division: 344- NPDES Storm Drain Total:
Expenditures
Projected
Year-End Notes
City of Pinole, CA For FY2023/24 Period Ending: 12/31/23 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget Amended Budget YTD Actual Encumbrances Total Percent
Used
Proposed
Adjustments
40,000 40,000 69,795 109,795 109,795 109,795 0 100% 109,795 [23] 477,883 477,883 477,883 410,307 410,307 (67,577) 86% 477,883 404,669 404,669 404,669 335,129 335,129 (69,541) 83% 404,669 425,288 425,288 425,288 146,972 146,972 (278,316) 35% 425,288 - - - - - - 0% -
30,636 30,636 30,636 658 658 (29,978) 2% 30,636
20,000 20,000 20,000 11,964 11,964 (8,036) 0% 20,000
7,000 7,000 7,000 (2,735) (2,735) (9,735) -39% 7,000
- - - - - - 0% -
6,000 6,000 6,000 15 15 (5,985) 0% 6,000
1,411,477 1,411,477 69,795 1,481,272 1,012,103 - 1,012,103 (469,168) 68% 1,481,272 - - - - - - 0% -
1,411,477 1,411,477 69,795 1,481,272 1,012,103 - 1,012,103 (469,168) 68% 1,481,272 926,760 931,760 3,266 935,026 350,594 350,594 584,433 37% 935,026 [24] 1,224,667 1,229,667 59,514 1,289,181 651,741 651,741 637,440 51% 1,289,181 [24] 2,151,428 2,161,428 62,780 2,224,208 1,002,335 - 1,002,335 1,221,872 45% 2,224,208 (739,951) (749,951) 7,015 (742,936) 9,768 - 9,768 752,704 -1% (742,936) Fund Balance July 1, 2023 (1,526,213) (1,526,213) (1,526,213) (1,526,213) (1,526,213) Estimated Fund Balance June 30, 2024 (2,266,165) (2,276,165) (2,269,150) (1,516,445) (2,269,149) 60,060 60,060 60,060 31,028 31,028 (29,032) 52% 60,060
6,000 6,000 6,000 1,976 1,976 (4,024) 33% 6,000
66,060 66,060 - 66,060 33,004 - 33,004 (33,056) 50% 66,060 174,358 174,358 174,358 68,376 68,376 105,982 39% 174,358 174,358 174,358 - 174,358 68,376 - 68,376 105,982 39% 174,358 (108,298) (108,298) (108,298) (35,372) (35,372) 72,926 33% (108,298) Fund Balance July 1, 2023 97,901 97,901 97,901 97,901 97,901 Estimated Fund Balance June 30, 2024 (10,397) (10,397) (10,397) 62,529 (10,397) - - - - - - 0% -
8,000 8,000 8,000 78,419 78,419 70,419 980% 78,419
360,000 360,000 360,000 226,869 226,869 (133,131) 63% 360,000 368,000 368,000 - 368,000 305,287 - 305,287 (62,713) 83% 438,419 164,381 164,381 - 164,381 49,708 49,708 114,673 30% 164,381 425,000 425,000 425,000 - - 425,000 0% 425,000
589,381 589,381 - 589,381 49,708 - 49,708 539,673 8% 589,381 (221,381) (221,381) (221,381) 255,579 - 255,579 476,960 -115% (150,962) Fund Balance July 1, 2023 2,348,814 2,348,814 2,348,814 2,348,814 2,348,814 Estimated Fund Balance June 30, 2024 2,127,433 2,127,433 2,127,433 2,604,393 2,197,851 - - - 4,780 4,780 4,780 0% 4,780
722,619 722,619 722,619 - - (722,619) 0% 722,619
421,638 421,638 421,638 - - (421,638) 0% 421,638
8,000 8,000 8,000 52,875 52,875 44,875 661% 52,875
1,152,257 1,152,257 - 1,152,257 57,656 - 57,656 (1,094,601) 5% 1,201,913 - - - - - - 0% -
195,466 195,466 195,466 69,907 69,907 125,559 36% 195,466 826,253 826,253 826,253 215,315 166,778 382,093 444,160 46% 826,253 2,000 2,000 2,000 - - 2,000 0% 2,000
1,023,719 1,023,719 - 1,023,719 285,223 166,778 452,001 571,718 44% 1,023,719 128,538 128,538 - 128,538 (227,567) (166,778) (394,345) (522,883) -307% 178,194 Fund Balance July 1, 2023 2,142,371 2,142,371 2,142,371 2,142,371 2,142,371 Estimated Fund Balance June 30, 2024 2,270,909 2,270,909 2,270,909 1,914,804 2,320,565 NOTES:
[23] Increase budget to account for State of California Housing Grant. [24] Increase budget to carry forward funds for share of cost of the new online permitting and licensing system.
Expenditures Total:
Revenue Total:
Fund: 212 - Building & Planning
Operating Transfers In:
Sources Total
343- Abatement Fees
351- Fines and Forfeiture
Building & Planning Net Results:
Fund: 213 - Refuse Management Fund
Refuse Management Fund Net Results:
Fund: 214 - Solid Waste Fund
324- Other Grants
323- State Grants
384- Other Revenue
332- Permits
341- Review Fees
342- Other Fees
344- Impact Fees
370- Interest and Investment Income
Division: 117- General Government Total:
Division: 343- Facility Maintenance Total:
Division: 341- Administration/Engineering Total:
Division: 342- Road Maintenance Total:
Revenue Total:
Revenue Total:
Expenditures Total:
Fund: 215 - Measure C and J Fund
Solid Waste Fund Net Results:
Expenditures Total:
Expenditures Total:
323- State Grants
370- Interest and Investment Income
323- State Grants
370- Interest and Investment Income
383- Reimbursements
322- Fed Grant/Misc
370- Interest and Investment Income
Division: 345- Park Maintenance Total:
Expenditures
Revenue Total:
323- State Grant/Misc
Expenditures
383- Reimbursements
Division: 461- Planning Total:
Division: 462- Building Inspection Total:
Expenditures
Division: 346- Waste Reduction Total:
Expenditures
Division: 342- Road Maintenance Total:
Measure C and J Fund Net Results:
Projected
Year-End Notes
City of Pinole, CA For FY2023/24 Period Ending: 12/31/23 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget Amended Budget YTD Actual Encumbrances Total Percent
Used
Proposed
Adjustments
- - - 6,710 6,710 6,710 0% 6,710
15,000 15,000 15,000 - - (15,000) 0% 15,000
15,000 15,000 - 15,000 6,710 - 6,710 (8,290) 0% 21,710
- - - - - - 0% -
15,000 15,000 15,000 6,710 6,710 (8,290) 0% 21,710
Fund Balance July 1, 2023 204,361 204,361 204,361 204,361 204,361 Estimated Fund Balance June 30, 2024 219,361 219,361 219,361 211,071 226,071 - - - 226 226 226 0% 904
- - - 1,038 1,038 1,038 0% 1,038
- - - - 1,265 - 1,265 1,265 0% 1,942
41,236 41,236 41,236 6,000 6,000 35,236 15% 41,236
41,236 41,236 - 41,236 6,000 - 6,000 35,236 15% 41,236
(41,236) (41,236) (41,236) (4,735) (4,735) 36,501 11% (39,294) Fund Balance July 1, 2023 36,097 36,097 36,097 36,097 36,097 Estimated Fund Balance June 30, 2024 (5,139) (5,139) (5,139) 31,361 (3,197) - - - 2,882 2,882 2,882 0% 2,882
- - - - 2,882 - 2,882 2,882 0% 2,882
- - - - - 0% -
- - 2,882 2,882 2,882 0% 2,882
Fund Balance July 1, 2023 42,945 42,945 42,945 42,945 42,945 Estimated Fund Balance June 30, 2024 42,945 42,945 42,945 45,827 45,827 - - - (293) (293) (293) 0% (293)
- - - - - - 0% -
- - - - - - - - 0% (293)
- - - - - - 0% -
- - - - - - - - 0% (293)
Fund Balance July 1, 2023 406 406 406 406 406
Estimated Fund Balance June 30, 2024 406 406 406 406 113 1,039,594 1,039,594 1,039,594 21,937 21,937 (1,017,658) 2% 1,039,594 - - - 113,264 113,264 113,264 0% 113,264
1,039,594 1,039,594 - 1,039,594 135,201 - 135,201 (904,394) 13% 1,152,858 425,000 425,000 425,000 - - 425,000 0% 425,000
58,000 58,000 58,000 - 57,982 57,982 18 100% 58,000
265,000 265,000 265,000 - - 265,000 0% 265,000
600,000 600,000 600,000 - - 600,000 0% 600,000
1,348,000 1,348,000 - 1,348,000 - 57,982 57,982 1,290,018 4% 1,348,000 (308,406) (308,406) (308,406) 135,201 (57,982) 77,219 385,624 -25% (195,142) Fund Balance July 1, 2023 3,340,034 3,340,034 3,340,034 3,340,034 3,340,034 Estimated Fund Balance June 30, 2024 3,031,629 3,031,629 3,031,629 3,475,235 3,144,893 50,000 50,000 50,000 105,931 105,931 55,931 212% 105,931 - - - - - - 0 -
- - - 985 985 985 0% 985
- - - - - - 0% -
5,000 5,000 5,000 - - (5,000) 0% 5,000
55,000 55,000 - 55,000 106,916 - 106,916 51,916 194% 111,916 60,373 60,373 60,373 27,121 27,121 33,252 45% 60,373
278,881 278,881 278,881 34,136 34,136 244,745 12% 278,881 339,254 339,254 - 339,254 61,257 - 61,257 277,997 18% 339,254 (284,254) (284,254) (284,254) 45,660 45,660 329,914 -16% (227,338) Fund Balance July 1, 2023 8,203,718 8,203,718 8,203,718 8,203,718 8,203,718 Estimated Fund Balance June 30, 2024 7,919,464 7,919,464 7,919,464 8,249,378 7,976,380 Expenditures Total:
Housing Land Held for Resale Net Results:
Expenditures Total:
Expenditures
Division: 344- NPDES Storm Drain Total:
Fund: 216 - Rate Stabilization Fund
Revenue Total:
Expenditures Total:
Rate Stabilization Fund Net Results:
370- Interest and Investment Income
383- Reimbursements
370- Interest and Investment Income
342- Other Fees
Fund: 225 - Asset Seizure-Adjudicated Fund
351- Fines and Forfeiture
Division: 464- Housing Administration Total:
Expenditures
Division: 461- Planning Total:
Revenue Total:
Fund: 276 - Growth Impact Fund
Revenue Total:
Growth Impact Fund Net Results:
Expenditures Total:
370- Interest and Investment Income
393- Loan/Bond Proceeds
384- Other Revenue
Fund: 285 - Housing Land Held for Resale
Division: 343- Facility Maintenance Total:
Division: 345- Park Maintenance Total:
Division: 642- Sewer Collections Total:
383- Reimbursements
392- Sale of Property
370- Interest and Investment Income
370- Interest and Investment Income
399- Operating transfers in
344- Impact Fees
Expenditures
Division: 221- Police Operations Total:
Expenditures Total:
CASp Certification and Training Fund Net Results:
Revenue Total:
Parkland Dedication Fund Net Results:
Asset Seizure-Adjudicated Fund Net Results:
Fund: 226 - CASp Certification and Training Fund
Expenditures Total:
Revenue Total:
Revenue Total:
Fund: 275 - Parkland Dedication Fund
Projected
Year-End Notes
City of Pinole, CA For FY2023/24 Period Ending: 12/31/23 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget Amended Budget YTD Actual Encumbrances Total Percent
Used
Proposed
Adjustments
56,411 56,411 56,411 31,724 31,724 (24,687) 56% 56,411
7,500 7,500 7,500 - - (7,500) 0% 7,500
63,911 63,911 - 63,911 31,724 - 31,724 (32,187) 50% 63,911 39,795 39,795 39,795 4,671 4,671 35,124 12% 39,795
45,380 45,380 45,380 3,272 3,272 42,108 7% 45,380
85,175 85,175 - 85,175 7,942 - 7,942 77,233 9% 85,175
(21,264) (21,264) (21,264) 23,782 23,782 45,046 -112% (21,264) Fund Balance July 1, 2023 48,682 48,682 48,682 48,682 48,682 Estimated Fund Balance June 30, 2024 27,418 27,418 27,418 72,464 27,418 15,000 15,000 15,000 - - (15,000) 0% 15,000
15,000 15,000 - 15,000 - - - (15,000) 0% 15,000
-
15,002 15,002 15,002 - - 15,002 0% 15,002
15,002 15,002 - 15,002 - - - 15,002 0% 15,002
(2) (2) (2) - - 2 0% (2)
Fund Balance July 1, 2023 (983) (983) (983) (983) (983) Estimated Fund Balance June 30, 2024 (985) (985) (985) (983) (985) 60,000 60,000 60,000 - - 60,000 0% 60,000
10,000 10,000 10,000 - - 10,000 0% 10,000
70,000 70,000 - 70,000 - - - 70,000 0% 70,000
(70,000) (70,000) (70,000) - - 70,000 0% (70,000)
Fund Balance July 1, 2023 541,649 541,649 541,649 541,649 541,649 Estimated Fund Balance June 30, 2024 471,649 471,649 471,649 541,649 471,649 41,394 41,394 41,394 16,633 16,633 (24,761) 40% 41,394
- - - - - - 0% -
1,773,289 1,773,289 1,773,289 32,514 32,514 (1,740,775) 2% 1,773,289 - - - - - - 0% -
- - - - - - 0% -
1,814,683 1,814,683 - 1,814,683 49,147 - 49,147 (1,765,536) 3% 1,814,683 250,000 250,000 250,000 250,000 250,000 - 100% 250,000
2,064,683 2,064,683 - 2,064,683 299,147 299,147 (1,765,536) 14% 2,064,683 2,232,004 2,232,004 2,232,004 125,816 265,000 390,816 1,841,188 18% 2,232,004 2,232,004 2,232,004 - 2,232,004 125,816 265,000 390,816 1,841,188 18% 2,232,004 (167,321) (167,321) - (167,321) 173,331 (265,000) (91,669) 75,652 55% (167,321) Fund Balance July 1, 2023 1,916,783 1,916,783 1,916,783 1,916,783 1,916,783 Estimated Fund Balance June 30, 2024 1,749,462 1,749,462 1,749,462 2,090,114 1,749,462 189,758 189,758 189,758 - - (189,758) 0% 189,758
- - - 376 376 376 0% 376
189,758 189,758 - 189,758 376 - 376 (189,382) 0% 190,134 - - - 183 183 (183) 0% 183
- - - - 183 - 183 (183) 0% 183
189,758 189,758 189,758 193 193 (189,565) 0% 189,951
Fund Balance July 1, 2023 (168,429) (168,429) (168,429) (168,429) (168,429) Estimated Fund Balance June 30, 2024 21,329 21,329 21,329 (168,236) 21,522 - - - - - - 0% -
- - - - - - - - 0% -
250,000 250,000 250,000 250,000 250,000 - 100% 250,000
250,000 250,000 - 250,000 250,000 - 250,000 - 100% 250,000 761,137 758,624 758,624 8,066 618 8,684 749,940 1% 758,624 761,137 758,624 - 758,624 8,066 618 8,684 749,940 1% 758,624 (511,137) (508,624) - (508,624) 241,934 (618) 241,316 749,940 -47% (508,624) Fund Balance July 1, 2023 761,137 761,137 761,137 761,137 761,137 Estimated Fund Balance June 30, 2024 250,000 252,513 252,513 1,003,071 252,513 Fund: 310 - Lighting & Landscape Districts
Revenue Total:
Expenditures Total:
Lighting & Landscape Districts Net Results:
Expenditures Total:
Fund: 317 - Pinole Valley Caretaker Fund
321- Intergovernmental Taxes
383- Reimbursements
381- Rental Income
Revenue Total:
351- Fines and Forfeiture
Expenditures
Division: 347- Landscape & Lighting PVR North Total:
Division: 348- Landscape & Lighting PVR South Total:
Expenditures
Division: 345- Park Maintenance Total:
Fund: 324 - Public Facilities Fund
Public Facilities Fund Net Results:
Pinole Valley Caretaker Fund Net Results:
Expenditures Total:
Division: 343- Facility Maintenance Total:
Fund: 325 - City Street Improvements
Expenditures
Division: 345- Park Maintenance Total:
Expenditures Total:
383- Reimbursements
Revenue Total:
Fund: 377 - Arterial Streets Rehabilitation Fund
Fund: 327 - Park Grants (Measure WW)
323- State Grant
Expenditures
Division: 345- Park Maintenance Total:
Expenditures
City Street Improvements Net Results:
322- Federal Grants
Revenue Total:
322- Federal Grants
323- State Grants
324- Other Grants
Revenue Total:
Sources Total:
Operating transfers in Total:
Arterial Streets Rehabilitation Fund Net Results:
Park Grants (Measure WW) Net Results:
Expenditures Total:
Operating transfers in Total:
Expenditures
Division: 342- Road Maintenance Total:
370- Interest and Investment Income
Division: 342- Road Maintenance Total:
Sources Total:
Expenditures Total:
Projected
Year-End Notes
City of Pinole, CA For FY2023/24 Period Ending: 12/31/23 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget Amended Budget YTD Actual Encumbrances Total Percent
Used
Proposed
Adjustments
9,154,209 9,154,209 9,154,209 4,301,311 4,301,311 (4,852,898) 47% 9,154,209 100,000 100,000 100,000 536,818 536,818 436,818 537% 536,818 - - - - - - 0% -
- - - - - - 0% -
- - - 9,608 9,608 9,608 0% 9,608
9,254,209 9,254,209 - 9,254,209 4,847,736 - 4,847,736 (4,406,473) 52% 9,700,634 - - - 13,772 13,772 (13,772) 0% 13,772
9,791,938 9,791,938 9,791,938 2,117,798 29,545 2,147,343 7,644,595 22% 9,791,938 12,785,925 12,785,925 12,785,925 770,272 350,062 1,120,334 11,665,591 9% 12,785,925 1,607,476 1,607,476 1,607,476 435,205 435,205 1,172,271 27% 1,607,476 24,185,339 24,185,339 - 24,185,339 3,337,048 379,607 3,716,654 20,468,685 15% 24,199,111 (14,931,130) (14,931,130) - (14,931,130) 1,510,688 (379,607) 1,131,081 16,062,211 -8% (14,498,477) Fund Balance July 1, 2023 19,251,936 19,251,936 19,251,936 19,251,936 19,251,936 Estimated Fund Balance June 30, 2024 4,320,806 4,320,806 4,320,806 20,762,624 4,753,460 - - - - - - 0% -
- - - - - - 0% -
- - - - - - - - 0% -
-
- - - - - - 0% -
- - - - - - - - 0% -
- - - - - - - 0% -
Fund Balance July 1, 2023 1,011,119 1,011,119 1,011,119 1,011,119 1,011,119 Estimated Fund Balance June 30, 2024 1,011,119 1,011,119 1,011,119 1,011,119 1,011,119 52,972 52,972 (26,486) 26,486 8,733 8,733 (17,753) 33% 26,486 [25] 316,956 316,956 316,956 69,681 69,681 (247,275) 22% 316,956 - - - - - - 0% -
5,000 5,000 5,000 30 30 (4,970) 1% 5,000
374,928 374,928 (26,486) 348,442 78,445 - 78,445 (269,997) 23% 348,442 160,124 160,124 160,124 - - (160,124) 0% 160,124
535,052 535,052 508,566 78,445 - 78,445 (430,121) 15% 508,566 473,459 473,459 473,459 202,805 202,805 270,654 43% 473,459 1,713 1,713 1,713 118 118 1,595 7% 1,713
206,884 206,884 206,884 93,177 93,177 113,707 45% 206,884 682,056 682,056 - 682,056 296,100 - 296,100 385,956 43% 682,056 (147,004) (147,004) (173,490) (217,655) - (217,655) (44,166) 125% (173,490) Fund Balance July 1, 2023 11,581 11,581 11,581 11,581 11,581 Estimated Fund Balance June 30, 2024 (135,423) (135,423) (161,909) (206,074) (161,909) 0 0
- - - - - - - 0% -
- - - - 579,184 - 579,184 579,184 0% -
1,552,663 1,577,663 91,041 1,668,704 847,034 216,865 1,063,899 604,805 64% 1,668,704 [26] 1,552,663 1,577,663 91,041 1,668,704 847,034 216,865 1,063,899 (604,805) 64% 1,668,704 (1,552,663) (1,577,663) (91,041) (1,668,704) (843,767) (843,767) 824,937 51% (1,668,704) [26] 0 0 - 0 3,267 216,865 220,132 - 0% 0
Fund Balance July 1, 2023 4,104 4,104 4,104 4,104 4,104 Estimated Fund Balance June 30, 2024 4,104 4,104 4,104 7,371 4,104 NOTES:
[25] Reduce budget as cable franchise tax budget is duplicated. [26] Increase budget to carry forward funds for the new online permitting and licensing system.
Division: 118- Information Systems Total:
399- Operating Transfers In
Sources Total:
Fund: 525 - Information Systems
Cable Access TV Net Results:
Expenditures Total:
Revenue Total:
Expenditures Total:
Revenue Total:
Expenditures Total:
Operating transfers in Total:
Sources Total
365- Cable TV Charges
370- Interest and Investment Income
384- Other Revenue
Expenditures
Division: 119- Cable Access TV Total:
Division: 121- Cable Access-Contract Services Total:
Division: 120- Cable Access-Community Services Total:
Indirect cost allocations Total:
Information Systems Net Results:
Division: 643- Sewer Projects/Shared Total:
Plant Expansion Fund Net Results:
Fund: 505 - Cable Access TV
370- Interest and Investment Income
383- Reimbursements
392- Proceeds from Sale of Property
384- Other Revenue
370- Interest and Investment Income
383- Reimbursements
Sewer Enterprise Fund Net Results:
Expenditures Total:
Division: 117- General Government Total:
Division: 644- WPCP Equipment/Debt Service Total:
Division: 641- Sewer Treatment Plant/Shared Total:
Division: 642- Sewer Collections Total:
Expenditures
363- Sewer Enterprise Charges
Expenditures
Fund: 500 - Sewer Enterprise Fund
Revenue Total:
Expenditures
314- Franchise Taxes
Fund: 503 - Plant Expansion Fund
Projected
Year-End Notes
City of Pinole, CA For FY2023/24 Period Ending: 12/31/23 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget Amended Budget YTD Actual Encumbrances Total Percent
Used
Proposed
Adjustments
837,168 837,168 837,168 655,904 655,904 (181,264) 78% 837,168 837,168 837,168 - 837,168 655,904 - 655,904 (181,264) 78% 837,168 50,000 50,000 50,000 31,458 31,458 18,543 63% 50,000
2,245,480 2,245,480 2,245,480 - - 2,245,480 0% 2,245,480 2,295,480 2,295,480 - 2,295,480 31,458 31,458 (2,264,023) 1% 2,295,480 (1,458,312) (1,458,312) (1,458,312) 624,447 624,447 2,082,759 -43% (1,458,312) Fund Balance July 1, 2023 14,627,313 14,627,313 14,627,313 14,627,313 14,627,313 Estimated Fund Balance June 30, 2024 13,169,001 13,169,001 13,169,001 15,251,760 13,169,001 250,000 250,000 250,000 145,458 145,458 (104,542) 58% 250,000 - - - 44,975 44,975 44,975 0% 44,975
- - - - - - 0% -
5,000 5,000 5,000 - - (5,000) 0% 5,000
255,000 255,000 - 255,000 190,433 - 190,433 (64,567) 75% 299,975 251,177 251,177 251,177 128,670 128,670 122,507 51% 251,177 251,177 251,177 - 251,177 128,670 128,670 (122,507) 51% 251,177 3,823 3,823 3,823 61,763 61,763 (187,074) 1616% 48,798
Revenue Total:
Expenditures Total:
Fund: 700 - Pension Fund
Transfers Out Total:
Division: 115- Finance Total:
370- Interest and Investment Income
Revenue Total:
Expenditures Total:
Recognized Obligation Retirement Fund Net Results:
Fund: 750 - Recognized Obligation Retirement Fund
Expenditures
Division: 463- Successor Agency to RDA Total:
392- Proceeds from Sale of Property
393- Loan/Bond Proceeds
311- Property Taxes
370- Interest and Investment Income
Pension Fund Net Results:
Expenditures