Pittsburg City Council
January 18, 2022

Tax credit rent is the rent charged for comparable units of the same bedroom size in the project that also receive the low-income housing tax credit but do not 522
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have any additional rental assistance (e.g., tenant-based voucher assistance).

Reasonable Rent [24 CFR 983.301(e) and 983.302(c)(2)]
The PHA must determine reasonable rent in accordable with 24 CFR 983.303.

The rent to owner for each contract unit may at no time exceed the reasonable rent, except in cases where the PHA has elected within the HAP contract not to reduce rents below the initial rent to owner and, upon redetermination of the rent to owner, the reasonable rent would result in a rent below the initial rent.

However, the rent to owner must be reduced in the following cases:
• To correct errors in calculations in accordable with HUD requirements • If additional housing assistance has been combined with PBV assistance after the execution of the initial HAP contract and a rent decrease is required pursuant to 24 CFR 983.55
• If a decrease in rent to owner is required based on changes in the allocation of the responsibility for utilities between owner and tenant If the PHA has not elected within the HAP contract to establish the initial rent to owner as the rent floor, the rent to owner shall not at any time exceed the reasonable rent.

HACP Policy:

The HACP will elect within the HAP contract not to reduce rents below the initial level, with the exception of circumstances listed in 24 CFR 983.302(c)(2). If, upon redetermination of the rent to owner, the reasonable rent would result in a rent below the initial rent, the HACP will use the higher initial rent to owner amount.

Use of FMRs, Exception Payment Standards, and Utility Allowances [24 CFR 983.301(f)]
When determining the initial rent to owner, the PHA must use the most recently published FMR in effect and the utility allowance schedule in effect at execution of the HAP contract. When redetermining the rent to owner, the PHA must use the most recently published FMR and the utility allowance schedule in effect at the time of redetermination. At its discretion, the PHA may for initial rent, use the amounts in effect at any time during the 30-day period immediately before the beginning date of the HAP contract, or for redeterminations of rent, the 30-day period immediately before the redetermination date.

Any HUD-approved exception payment standard amount under the tenant-based voucher program also applies to the project-based voucher program. HUD will not approve a different exception payment stand amount for use in the PBV program.

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Likewise, the PHA may not establish or apply different utility allowance amounts for the PBV program. The same utility allowance schedule applies to both the tenant-based and project-based voucher programs.

HACP Policy:

Upon written request by the owner, the HACP will consider using the FMR or utility allowances in effect during the 30-day period before the start date of the HAP, or redetermination of rent. The owner must explain the need to use the previous FMRs or utility allowances and include documentation in support of the request. The HACP will review and make a decision based on the circumstances and merit of each request.

In addition to considering a written request from an owner, the HACP may decide to use the FMR or utility allowances in effect during the 30-day period before the start date of the HAP, or redetermination of rent, if the HACP determines it is necessary due to HACP budgetary constraints.

Use of Small Area FMRs (SAFMRs) [24 CFR 888.113(h)]
While small area FMRs (SAFMRs) do not apply to PBV projects, PHAs that operate a tenant-based program under SAFMRs (either by HUD-designation or because the PHA requested HUD approval to use SAFMRs) may apply SAFMRs to all future PBV HAP contracts. If the PHA adopts this policy, it must apply to all future PBV projects and the PHA’s entire jurisdiction. The PHA and owner may not subsequently choose to revert back to use of the FMRs once the SAFMRs have been adopted, even if the PHA subsequently changes its policy.

Further, the PHA may apply SAFMRs to current PBV projects where the notice of owner selection was made on or before the effective dates of both the SAFMR designation and the PHA administrative plan policy, provided the owner is willing to mutually agree to doing so and the application is prospective. The PHA and owner may not subsequently choose to revert back to use of the FMRs once the SAFMRs have been adopted, even if the PHA subsequently changes its policy. If rents increase as a result of the use of SAFMRs, the rent increase may not be effective until the first anniversary of the HAP contract.

HACP Policy:

The HACP will not apply SAFMRs to the HACP’s PBV program.

Redetermination of Rent [24 CFR 983.302]
The PHA must redetermine the rent to owner upon the owner’s request or when there is a 10 percent or greater decrease in the published FMR.

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Rent Increase
If an owner wishes to request an increase in the rent to owner from the PHA, it must be requested at the annual anniversary of the HAP contract (see Section 17-V.D.). The request must be in writing and in the form and manner required by the PHA. The PHA may only make rent increases in accordance with the rent limits described previously. There are no provisions in the PBV program for special adjustments (e.g., adjustments that reflect increases in the actual and necessary expenses of owning and maintaining the units which have resulted from substantial general increases in real property taxes, utility rates, or similar costs).

HACP Policy:

An owner’s request for a rent increase must be submitted to the HACP 60 days prior to the anniversary date of the HAP contract and must include the new rent amount the owner is proposing.

The HACP may not approve, and the owner may not receive any increase of rent to owner until and unless the owner has complied with requirements of the HAP contract, including compliance with HQS. The owner may not receive any retroactive increase of rent for any period of noncompliance.

Rent Decrease
If there is a decrease in the rent to owner, as established in accordance with program requirements such as a change in the FMR or exception payment standard, or reasonable rent amount, the rent to owner must be decreased regardless of whether the owner requested a rent adjustment, except where the PHA has elected within the HAP contract to not reduce rents below the initial rent under the initial HAP contract.

Notice of Rent Change
The rent to owner is redetermined by written notice by the PHA to the owner specifying the amount of the redetermined rent. The PHA notice of rent adjustment constitutes an amendment of the rent to owner specified in the HAP contract. The adjusted amount of rent to owner applies for the period of 12 calendar months from the annual anniversary of the HAP contract.

HACP Policy:

The HACP will provide the owner with at least 30 days written notice of any change in the amount of rent to owner.

PHA-Owned Units [24 CFR 983.301(g)]
For PHA-owned PBV units, the initial rent to owner and the annual redetermination of rent at the anniversary of the HAP contract are determined by the independent entity approved by HUD. The PHA must use the rent to owner established by the independent entity.
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17-VIII.C. REASONABLE RENT [24 CFR 983.303]
At the time the initial rent is established and all times during the term of the HAP contract, the rent to owner for a contract unit may not exceed the reasonable rent for the unit as determined by the PHA, except where the PHA has elected within the HAP contract to not reduce rents below the initial rent under the initial HAP contract.

When Rent Reasonable Determinations Are Required:

The PHA must redetermine the reasonable rent for a unit receiving PBV assistance whenever any of the following occur:
• There is a 10 percent or greater decrease in the published FMR in effect 60 days before the contract anniversary (for the unit sizes specified in the HAP contract) as compared with the FMR that was in effect one year before the contract anniversary date,
• The PHA approves a change in the allocation of responsibility for utilities between the owner and the tenant,
• The HAP contract is amended to substitute a different contract unit in the same building or project; or
• There is any other change that may substantially affect the reasonable rent.

How to Determine Reasonable Rent
The reasonable rent of a unit receiving PBV assistance must be determined by comparison to rent for other comparable unassisted units. When making this determination, the PHA must consider factors that affect market rent. Such factors include the location, quality, size, type and age of the unit, as well as the amenities, housing services maintenance, and utilities to be provided by the owner.

Comparability Analysis
For each unit, the comparability analysis must use at least three comparable units in the private unassisted market. This may include units in the premises or project that is receiving project-based assistance. The analysis must show how the reasonable rent was determined, including major differences between the contract units and comparable unassisted units, and must be retained by the PHA. The comparability analysis may be performed by PHA staff or by another qualified person or entity. Those who conduct these analyses or are involved in determining the housing assistance payment based on the analyses may not have any direct or indirect interest in the property.

PHA-Owned Units
For PHA-owned units, the amount of the reasonable rent must be determined by an independent agency approved by HUD in accordance with PBV program requirements. The independent entity must provide a copy of the determination of reasonable rent for PHA-owned units to the PHA and to the HUD field office 526
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where the project is located.

Owner Certification of Reasonable Rent
By accepting each monthly housing assistance payment, the owner certifies that the rent to owner is not more than rent charged by the owner for other comparable unassisted units in the premises. At any time, the PHA may require the owner to submit information on rents charged by the owner for other units in the premises or elsewhere.

17-VIII.D. EFFECT OF OTHER SUBSIDY AND RENT CONTROL
In addition to the rent limits discussed in Section 17-VIII.B above, other restrictions may limit the amount of rent to owner in a PBV unit. In addition, certain types of subsidized housing are not even eligible to receive PBV assistance (see Section 17-II.D).

Other Subsidy [24 CFR 983.304]
To comply with HUD subsidy layering requirements, at the discretion of HUD or its designee, a PHA shall reduce the rent to owner because of other governmental subsidies, including tax credits or tax exemptions, grants, or other subsidized funding.

For units receiving assistance under the HOME program, rents may not exceed rent limits as required by that program.

For units in any of the following types of federally subsidized projects, the rent to owner may not exceed the subsidized rent (basic rent) or tax credit rent as determined in accordance with requirements for the applicable federal program:
• An insured or non-insured Section 236 project,
• A formerly insured or non-insured Section 236 project that continues to receive Interest Reduction Payment following a decoupling action, • A Section 221(d)(3) below market interest rate (BMIR) project, • A Section 515 project of the Rural Housing Service,
• Any other type of federally subsidized project specified by HUD.

Combining Subsidy
Rent to owner may not exceed any limitation required to comply with HUD subsidy layering requirements.

Rent Control [24 CFR 983.305]
In addition to the rent limits set by PBV program regulations, the amount of rent to owner may also be subject to rent control or other limits under local, state, or federal law.

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PART IX: PAYMENTS TO OWNER
17-IX.A. HOUSING ASSISTANCE PAYMENTS [24 CFR 983.351]
During the term of the HAP contract, the PHA must make housing assistance payments to the owner in accordance with the terms of the HAP contract. During the term of the HAP contract, payments must be made for each month that a contract unit complies with HQS and is leased to and occupied by an eligible family. The housing assistance payment must be paid to the owner on or about the first day of the month for which payment is due, unless the owner and the PHA agree on a later date.

Except for discretionary vacancy payments, the PHA may not make any housing assistance payment to the owner for any month after the month when the family moves out of the unit (even if household goods or property are left in the unit).

The amount of the housing assistance payment by the PHA is the rent to owner minus the tenant rent (total tenant payment minus the utility allowance).

In order to receive housing assistance payments, the owner must comply with all provisions of the HAP contract. Unless the owner complies with all provisions of the HAP contract, the owner does not have a right to receive housing assistance payments.
17-IX.B. VACANCY PAYMENTS [24 CFR 983.352]
If an assisted family moves out of the unit, the owner may keep the housing assistance payment for the calendar month when the family moves out.

However, the owner may not keep the payment if the PHA determines that the vacancy is the owner’s fault.

HACP Policy:

If the HACP determines that the owner is responsible for a vacancy and, as a result, is not entitled to the keep the housing assistance payment, the HACP will notify the landlord of the amount of housing assistance payment that the owner must repay. The HACP will require the owner to repay the amount owed in accordance with the policies in Section 16-IV.B.

At the discretion of the HACP, the HAP contract may provide for vacancy payments to the owner. The HACP may only make vacancy payments if:

• The owner gives the HACP prompt, written notice certifying that the family has vacated the unit and identifies the date when the family moved out (to the best of the owner’s knowledge);
• The owner certifies that the vacancy is not the fault of the owner and that the unit was vacant during the period for which payment is claimed, 528
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• The owner certifies that it has taken every reasonable action to minimize the likelihood and length of vacancy; and
• The owner provides any additional information required and requested by the PHA to verify that the owner is entitled to the vacancy payment.

The owner must submit a request for vacancy payments in the form and manner required by the PHA and must provide any information or substantiation required by the PHA to determine the amount of any vacancy payment.

HACP Policy:

If an owner’s HAP contract calls for vacancy payments to be made, and the owner wishes to receive vacancy payments, the owner must have properly notified the HACP of the vacancy in accordance with the policy in Section 17-VI.F. regarding filling vacancies.

In order for a vacancy payment request to be considered, it must be made within 10 business days of the end of the period for which the owner is requesting the vacancy payment. The request must include the required owner certifications and the HACP may require the owner to provide documentation to support the request. If the owner does not provide the information requested by the HACP within 10 business days of the HACP’s request, no vacancy payments will be made.

17-IX.C. TENANT RENT TO OWNER [24 CFR 983.353]
The tenant rent is the portion of the rent to owner paid by the family. The amount of tenant rent is determined by the PHA in accordance with HUD requirements.

Any changes in the amount of tenant rent will be effective on the date stated in the PHA notice to the family and owner.

The family is responsible for paying the tenant rent (total tenant payment minus the utility allowance). The amount of the tenant rent determined by the PHA is the maximum amount the owner may charge the family for rental of a contract unit. The tenant rent covers all housing services, maintenance, equipment, and utilities to be provided by the owner. The owner may not demand or accept any rent payment from the tenant in excess of the tenant rent as determined by the PHA. The owner must immediately return any excess payment to the tenant.

Tenant and PHA Responsibilities
The family is not responsible for the portion of rent to owner that is covered by the housing assistance payment and the owner may not terminate the tenancy of an assisted family for nonpayment by the PHA.

Likewise, the PHA is responsible only for making the housing assistance payment to the owner in accordance with the HAP contract. The PHA is not 529
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responsible for paying tenant rent, or any other claim by the owner, including damage to the unit. The PHA may not use housing assistance payments or other program funds (including administrative fee reserves) to pay any part of the tenant rent or other claim by the owner.

Utility Reimbursements
If the amount of the utility allowance exceeds the total tenant payment, the PHA must pay the amount of such excess to the tenant as a reimbursement for tenant-paid utilities, and the tenant rent to the owner must be zero.

The PHA may pay the utility reimbursement directly to the family or to the utility supplier on behalf of the family. If the PHA chooses to pay the utility supplier directly, the PHA must notify the family of the amount paid to the utility supplier.

HACP Policy:

The HACP will make utility reimbursements to the family.

17-IX.D. OTHER FEES AND CHARGES [24 CFR 983.354]
Meals and Supportive Services
With the exception of PBV assistance in assisted living developments, the owner may not require the tenant to pay charges for meals or supportive services. Non- payment of such charges is not grounds for termination of tenancy.

In assisted living developments receiving PBV assistance, the owner may charge for meals or supportive services. These charges may not be included in the rent to owner, nor may the value of meals and supportive services be included in the calculation of the reasonable rent. However, non-payment of such charges is grounds for termination of the lease by the owner in an assisted living development.

Other Charges by Owner
The owner may not charge extra amounts for items customarily included in rent in the locality or provided at no additional cost to unsubsidized tenants in the premises.

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Administrative Plan
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GLOSSARY
A. ACRONYMS USED IN THE HOUSING CHOICE VOUCHER (HCV)

PROGRAM
AAF Annual adjustment factor (published by HUD in the Federal Register and used to compute annual rent adjustments)
ACC Annual contributions contract
ADA Americans with Disabilities Act of 1990
AIDS Acquired immune deficiency syndrome
BR Bedroom
CDBG Community Development Block Grant (Program)
CFR Code of Federal Regulations (published federal rules that define and implement laws; commonly referred to as “the regulations”) CPI Consumer price index (published monthly by the Department of Labor as an inflation indicator)
EID Earned income disallowance
EIV Enterprise Income Verification
FDIC Federal Deposit Insurance Corporation
FHA Federal Housing Administration (HUD Office of Housing) FHEO Fair Housing and Equal Opportunity (HUD Office of) FICA Federal Insurance Contributions Act (established Social Security taxes)
FMR Fair market rent
FR Federal Register
FSS Family Self-Sufficiency (Program)
FY Fiscal year
FYE Fiscal year end
GAO Government Accountability Office
GR Gross rent
HA HACP or housing agency
HAP Housing assistance payment
HCV Housing choice voucher
HQS Housing quality standards
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HUD Department of Housing and Urban Development
HUDCLIPS HUD Client Information and Policy System
IPA Independent public accountant
IRA Individual retirement account
IRS Internal Revenue Service
JTPA Job Training Partnership Act
LBP Lead-based paint
LEP Limited English proficiency
MSA Metropolitan statistical area (established by the U.S. Census Bureau)
MTCS Multi-family Tenant Characteristics System (now the Form HUD- 50058 submodule of the PIC system)
MTW Moving to Work
NOFA Notice of funding availability
OGC HUD's Office of General Counsel
OIG HUD’s Office of Inspector General
OMB Office of Management and Budget
PASS Plan to Achieve Self-Support
PHA Public housing agency
PIC PIH Information Center
PIH (HUD Office of) Public and Indian Housing
PS Payment standard
QC Quality control
REAC (HUD) Real Estate Assessment Center
RFP Request for proposals
RFTA Request for tenancy approval
RIGI Regional inspector general for investigation (handles fraud and program abuse matters for HUD at the regional office level) SEMAP Section 8 Management Assessment Program
SRO Single room occupancy
SSA Social Security Administration

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SSI Supplemental security income
SWICA State wage information collection agency
TANF Temporary assistance for needy families
TPV Tenant protection vouchers
TR Tenant rent
TTP Total tenant payment
UA Utility allowance
UFAS Uniform Federal Accessibility Standards
UIV Upfront income verification
URP Utility reimbursement payment
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B. GLOSSARY OF SUBSIDIZED HOUSING TERMS:

Absorption. In portability (under subpart H of this part 982): the point at which a receiving PHA stops billing the initial PHA for assistance on behalf of a portability family. The receiving PHA uses funds available under the receiving PHA consolidated ACC.

Accessible. The facility or portion of the facility can be approached, entered, and used by persons with disabilities.

Adjusted income. Annual income, less allowable HUD deductions and allowances.

Administrative fee. Fee paid by HUD to the PHA for administration of the program. See §982.152.

Administrative plan. The plan that describes PHA policies for administration of the tenant-based programs. The Administrative Plan and any revisions must be approved by the PHA’s board and included as a supporting document to the PHA Plan. See §982.54.

Admission. The point when the family becomes a participant in the program.

The date used for this purpose is the effective date of the first HAP contract for a family (first day of initial lease term) in a tenant-based program.

Affiliated individual. With respect to an individual, a spouse, parent, brother, sister, or child of that individual, or an individual to whom that individual stands in loco parentis (in the place of a parent), or any individual, tenant, or lawful occupant living in the household of that individual Amortization payment. In a manufactured home space rental: The monthly debt service payment by the family to amortize the purchase price of the manufactured home.

Annual. Happening once a year.

Annual contributions contract (ACC). The written contract between HUD and a PHA under which HUD agrees to provide funding for a program under the 1937 Act, and the PHA agrees to comply with HUD requirements for the program.

Annual income. The anticipated total income of an eligible family from all sources for the
12-month period following the date of determination of income, computed in accordance with the regulations.

Applicant (applicant family). A family that has applied for admission to a program but is not yet a participant in the program.

Area exception rent. An amount that exceeds the published FMR. See 24 CFR 982.504(b).
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As-paid states. States where the welfare agency adjusts the shelter and utility component of the welfare grant in accordance with actual housing costs.

Assets. (See net family assets.)
Auxiliary aids. Services or devices that enable persons with impaired sensory, manual, or speaking skills to have an equal opportunity to participate in, and enjoy the benefits of, programs or activities receiving federal financial assistance.

Biennial. Happening every two years.

Bifurcate. With respect to a public housing or Section 8 lease, to divide a lease as a matter of law such that certain tenants can be evicted or removed while the remaining family members’ lease and occupancy rights are allowed to remain intact.

Budget authority. An amount authorized and appropriated by the Congress for payment to PHAs under the program. For each funding increment in a PHA program, budget authority is the maximum amount that may be paid by HUD to the PHA over the ACC term of the funding increment.

Child. A member of the family other than the family head or spouse who is under 18 years of age.

Childcare expenses. Amounts anticipated to be paid by the family for the care of children under 13 years of age during the period for which annual income is computed, but only where such care is necessary to enable a family member to actively seek employment, be gainfully employed, or to further his or her education and only to the extent such amounts are not reimbursed. The amount deducted shall reflect reasonable charges for childcare. In the case of childcare necessary to permit employment, the amount deducted shall not exceed the amount of employment income that is included in annual income.

Citizen. A citizen or national of the United States.

Cohead. An individual in the household who is equally responsible for the lease with the head of household. A family may have a cohead or spouse but not both. A cohead never qualifies as a dependent. The cohead must have legal capacity to enter into a lease.

Common space. In shared housing, the space available for use by the assisted family and other occupants of the unit.

Computer match. The automated comparison of databases containing records about individuals.

Confirmatory review. An on-site review performed by HUD to verify the management performance of a PHA.

Consent form. Any consent form approved by HUD to be signed by assistance applicants and participants to obtain income information from employers and 536
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SWICAs; return information from the Social Security Administration (including wages, net earnings from self-employment, and retirement income); and return information for unearned income from the IRS. Consent forms expire after a certain time and may authorize the collection of other information to determine eligibility or level of benefits.

Congregate housing. Housing for elderly persons or persons with disabilities that meets the HQS for congregate housing. A special housing type: see 24 CFR 982.606–609.

Contiguous MSA. In portability (under subpart H of part 982): An MSA that shares a common boundary with the MSA in which the jurisdiction of the initial PHA is located.

Continuously assisted. An applicant is continuously assisted under the 1937 Act if the family is already receiving assistance under any 1937 Housing Act program when the family is admitted to the voucher program.

Contract authority. The maximum annual payment by HUD to a PHA for a funding increment.

Cooperative (term includes mutual housing). Housing owned by a nonprofit corporation or association, and where a member of the corporation or association has the right to reside in a particular apartment, and to participate in management of the housing. A special housing type (see 24 CFR 982.619).

Covered families. Statutory term for families who are required to participate in a welfare agency economic self-sufficiency program and who may be subject to a welfare benefit sanction for noncompliance with this obligation. Includes families who receive welfare assistance or other public assistance under a program for which federal, state or local law requires that a member of the family must participate in an economic self-sufficiency program as a condition for the assistance.

Dating violence. Violence committed by a person who is or has been in a social relationship of a romantic or intimate nature with the victim; and where the existence of such a relationship shall be determined based on a consideration of the following factors:
- The length of the relationship
- The type of relationship
- The frequency of interaction between the persons involved in the relationship
Dependent. A member of the family (except foster children and foster adults) other than the family head or spouse, who is under 18 years of age, or is a person with a disability, or is a full-time student.

Dependent child. In the context of the student eligibility restrictions, a dependent child of a student enrolled in an institution of higher education. The dependent 537
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child must also meet the definition of dependent as specified above.

Disability assistance expenses. Reasonable expenses that are anticipated, during the period for which annual income is computed, for attendant care and auxiliary apparatus for a disabled family member, and that are necessary to enable a family member (including the disabled member) to be employed, provided that the expenses are neither paid to a member of the family nor reimbursed by an outside source.

Disabled family. A family whose head, cohead, spouse, or sole member is a person with disabilities; two or more persons with disabilities living together; or one or more persons with disabilities living with one or more live-in aides.

Disabled person. See person with disabilities.

Disallowance. Exclusion from annual income.

Displaced family. A family in which each member, or whose sole member, is a person displaced by governmental action, or a person whose dwelling has been extensively damaged or destroyed as a result of a disaster declared or otherwise formally recognized pursuant to federal disaster relief laws.

Domestic violence. Felony or misdemeanor crimes of violence committed by a current or former spouse of the victim, by a person with whom the victim shares a child in common, by a person who is cohabitating with or has cohabitated with the victim as a spouse, by a person similarly situated to a spouse of the victim under the domestic or family violence laws of the jurisdiction receiving grant monies, or by any other person against an adult or youth victim who is protected from that person’s acts under the domestic or family violence laws of the jurisdiction.

Domicile. The legal residence of the household head or spouse as determined in accordance with state and local law.

Drug-related criminal activity. The illegal manufacture, sale, distribution, or use of a drug, or the possession of a drug with intent to manufacture, sell, distribute, or use the drug.

Economic self-sufficiency program. Any program designed to encourage, assist, train or facilitate the economic independence of assisted families, or to provide work for such families. Can include job training, employment counseling, work placement, basic skills training, education, English proficiency, Workfare, financial or household management, apprenticeship, or any other program necessary to ready a participant to work (such as treatment for drug abuse or mental health treatment). Includes any work activities as defined in the Social Security Act (42 U.S.C. 607(d)). Also see 24 CFR 5.603(c).

Elderly family. A family whose head, cohead, spouse, or sole member is a person who is at least 62 years of age; two or more persons who are at least 538
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62 years of age living together; or one or more persons who are at least 62 years of age living with one or more live-in aides.

Elderly person. An individual who is at least 62 years of age.

Eligible family A family that is income eligible and meets the other requirements of the 1937 Act and Part 5 of 24 CFR. See also family.

Employer identification number (EIN). The nine-digit taxpayer identifying number that is assigned to an individual, trust, estate, partnership, association, company, or corporation.

Evidence of citizenship or eligible status. The documents which must be submitted as evidence of citizenship or eligible immigration status. See 24 CFR 5.508(b).

Extremely low-income family. A family whose annual income does not exceed the federal poverty level or 30 percent of the median income for the area, whichever number is higher. Area median income is determined by HUD, with adjustments for smaller and larger families. HUD may establish income ceilings higher or lower than 30 percent of median income if HUD finds such variations are necessary due to unusually high or low family incomes. See 24 CFR 5.603.

Facility. All or any portion of buildings, structures, equipment, roads, walks, parking lots, rolling stock, or other real or personal property or interest in the property.

Fair Housing Act. Title VIII of the Civil Rights Act of 1968, as amended by the Fair Housing Amendments Act of 1988.

Fair market rent (FMR). The rent, including the cost of utilities (except telephone), as established by HUD for units of varying sizes (by number of bedrooms), that must be paid in the housing market area to rent privately owned, existing, decent, safe, and sanitary rental housing of modest (non- luxury) nature with suitable amenities. See periodic publications in the Federal Register in accordance with 24 CFR Part 888.

Family. Includes but is not limited to the following, regardless of actual or perceived sexual orientation, gender identity, or marital status, and can be further defined in PHA policy:

A family with or without children (the temporary absence of a child from the home due to placement in foster care is not considered in determining family composition and family size)
An elderly family or a near-elderly family
A displaced family
The remaining member of a tenant family

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A single person who is not an elderly or displaced person, or a person with disabilities, or the remaining member of a tenant family.

Family rent to owner. In the voucher program, the portion of rent to owner paid by the family.

Family self-sufficiency program (FSS program). The program established by a PHA in accordance with 24 CFR part 984 to promote self-sufficiency of assisted families, including the coordination of supportive services (42 U.S.C. 1437u).

Family share. The portion of rent and utilities paid by the family. For calculation of family share, see 24 CFR 982.515(a).

Family unit size. The appropriate number of bedrooms for a family, as determined by the PHA under the PHA subsidy standards.

Federal agency. A department of the executive branch of the federal government.

Foster childcare payment. A payment to eligible households by state, local, or private agencies appointed by the state to administer payments for the care of foster children.

Full-time student. A person who is attending school or vocational training on a full-time basis (carrying a subject load that is considered full-time for day students under the standards and practices of the educational institution attended). See 24 CFR 5.603.

Funding increment. Each commitment of budget authority by HUD to a PHA under the consolidated annual contributions contract for the PHA program.

Gender identity. Actual or perceived gender-related characteristics.

Gross rent. The sum of the rent to owner plus any utility allowance.

Group home. A dwelling unit that is licensed by a state as a group home for the exclusive residential use of two to twelve persons who are elderly or persons with disabilities (including any live-in aide). (A special housing type: see 24 CFR 982.610–614.)
Handicap. Any condition or characteristic that renders a person an individual with handicaps. (See person with disabilities.)
HAP contract. The housing assistance payments contract. A written contract between the PHA and an owner for the purpose of providing housing assistance payments to the owner on behalf of an eligible family.

Head of household. The adult member of the family who is the head of the household for purposes of determining income eligibility and rent. 540
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Household. A household includes additional people other than the family who, with the PHA’s permission, live in an assisted unit, such as live-in aides, foster children, and foster adults.

Housing assistance payment. The monthly assistance payment by a PHA, which includes: (1) A payment to the owner for rent to the owner under the family's lease; and (2) An additional payment to the family if the total assistance payment exceeds the rent to owner.

Housing agency (HA). See public housing agency.

Housing quality standards (HQS). The HUD minimum quality standards for housing assisted under the voucher program.

HUD. The U.S. Department of Housing and Urban Development.

Imputed asset. An asset disposed of for less than fair market value during the two years preceding examination or reexamination.

Imputed asset income. The PHA-established passbook rate multiplied by the total cash value of assets. The calculation is used when net family assets exceed $5,000.

Imputed welfare income. An amount of annual income that is not actually received by a family as a result of a specified welfare benefit reduction but is included in the family’s annual income and therefore reflected in the family’s rental contribution.

Income. Income from all sources of each member of the household, as determined in accordance with criteria established by HUD.

Income for eligibility. Annual income.

Income information means information relating to an individual’s income, including:
- All employment income information known to current or previous employers or other income sources
- All information about wages, as defined in the state's unemployment compensation law, including any social security number; name of the employee; quarterly wages of the employee; and the name, full address, telephone number, and, when known, employer identification number of an employer reporting wages under a state unemployment compensation law - Whether an individual is receiving, has received, or has applied for unemployment compensation, and the amount and the period received - Unearned IRS income and self-employment, wages, and retirement income - Wage, social security, and supplemental security income data obtained from the Social Security Administration.

Individual with handicaps. See person with disabilities. 541
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Initial PHA. In portability, the term refers to both: (1) A PHA that originally selected a family that later decides to move out of the jurisdiction of the selecting PHA; and (2) A PHA that absorbed a family that later decides to move out of the jurisdiction of the absorbing PHA.

Initial payment standard. The payment standard at the beginning of the HAP contract term.

Initial rent to owner. The rent to owner at the beginning of the HAP contract term.

Institution of higher education. An institution of higher education as defined in 20 U.S.C. 1001 and 1002. See Exhibit 3-2 in this Administrative Plan.

Jurisdiction. The area in which the PHA has authority under state and local law to administer the program.

Landlord. Either the owner of the property or his/her representative, or the managing agent or his/her representative, as shall be designated by the owner.

Lease. A written agreement between an owner and a tenant for the leasing of a dwelling unit to the tenant. The lease establishes the conditions for occupancy of the dwelling unit by a family with housing assistance payments under a HAP contract between the owner and the PHA
Live-in aide. A person who resides with one or more elderly persons, or near- elderly persons, or persons with disabilities, and who:
- Is determined to be essential to the care and well-being of the persons; - Is not obligated for the support of the persons; and - Would not be living in the unit except to provide the necessary supportive services.

Living/sleeping room. A living room may be used as sleeping (bedroom) space, but no more than two persons may occupy the space. A bedroom or living/sleeping room must have at least one window and two electrical outlets in proper operating condition. See HCV GB p. 10-6 and 24 CFR 982.401.

Local preference. A preference used by the PHA to select among applicant families.

Low-income family. A family whose income does not exceed 80 percent of the median income for the area as determined by HUD with adjustments for smaller or larger families, except that HUD may establish income limits higher or lower than 80 percent for areas with unusually high or low incomes.

Manufactured home. A manufactured structure that is built on a permanent chassis, is designed for use as a principal place of residence and meets the HQS. (A special housing type: see 24 CFR 982.620 and 982.621.) 542
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Manufactured home space. In manufactured home space rental: A space leased by an owner to a family. A manufactured home owned and occupied by the family is located on the space. See 24 CFR 982.622 to 982.624.

Medical expenses. Medical expenses, including medical insurance premiums, that are anticipated during the period for which annual income is computed, and that are not covered by insurance (a deduction for elderly or disabled families only). These allowances are given when calculating adjusted income for medical expenses in excess of 3 percent of annual income.

Minor. A member of the family household other than the family head or spouse, who is under 18 years of age.

Mixed family. A family whose members include those with citizenship or eligible immigration status, and those without citizenship or eligible immigration status.

Monthly adjusted income. One twelfth of adjusted income.

Monthly income. One twelfth of annual income.

Mutual housing. Included in the definition of cooperative.

National. A person who owes permanent allegiance to the United States, for example, as a result of birth in a United States territory or possession.

Near-elderly family. A family whose head, spouse, or sole member is a person who is at least 50 years of age but below the age of 62; or two or more persons, who are at least 50 years of age but below the age of 62, living together; or one or more persons who are at least 50 years of age but below the age of 62 living with one or more live-in aides.

Net family assets. (1) Net cash value after deducting reasonable costs that would be incurred in disposing of real property, savings, stocks, bonds, and other forms of capital investment, excluding interests in Indian trust land and excluding equity accounts in HUD homeownership programs. The value of necessary items of personal property such as furniture and automobiles shall be excluded.

In cases where a trust fund has been established and the trust is not revocable by, or under the control of, any member of the family or household, the value of the trust fund will not be considered an asset so long as the fund continues to be held in trust. Any income distributed from the trust fund shall be counted when determining annual income under §5.609.

In determining net family assets, PHAs or owners, as applicable, shall include the value of any business or family assets disposed of by an applicant or tenant for less than fair market value (including a disposition in trust, but not in a foreclosure or bankruptcy sale) during the two years preceding the date of application for the program or reexamination, as applicable, in excess of the consideration received therefore. In the case of a disposition as part of a 543
Housing Authority of the City of Pittsburg

separation or divorce settlement, the disposition will not be considered to be for less than fair market value if the applicant or tenant receives important consideration not measurable in dollar terms.

Noncitizen. A person who is neither a citizen nor national of the United States.

Notice of funding availability (NOFA). For budget authority that HUD distributes by competitive process, the Federal Register document that invites applications for funding. This document explains how to apply for assistance and the criteria for awarding the funding.

Office of General Counsel (OGC). The General Counsel of HUD.

Overcrowded. A unit that does not meet the following HQS space standards: (1) Provide adequate space and security for the family; and (2) Have at least one bedroom or living/sleeping room for each two persons.

Owner. Any person or entity with the legal right to lease or sublease a unit to a participant.

PHA Plan. The annual plan and the 5-year plan as adopted by the PHA and approved by HUD.

PHA’s quality control sample. An annual sample of files or records drawn in an unbiased manner and reviewed by a PHA supervisor (or by another qualified person other than the person who performed the original work) to determine if the work documented in the files or records conforms to program requirements. For minimum sample size see CFR 985.3.

Participant (participant family). A family that has been admitted to the PHA program and is currently assisted in the program. The family becomes a participant on the effective date of the first HAP contract executed by the PHA for the family (first day of initial lease term).

Payment standard. The maximum monthly assistance payment for a family assisted in the voucher program (before deducting the total tenant payment by the family).

Person with disabilities. For the purposes of program eligibility. A person who has a disability as defined under the Social Security Act or Developmental Disabilities Care Act, or a person who has a physical or mental impairment expected to be of long and indefinite duration and whose ability to live independently is substantially impeded by that impairment but could be improved by more suitable housing conditions. This includes persons with AIDS or conditions arising from AIDS but excludes persons whose disability is based solely on drug or alcohol dependence. For the purposes of reasonable accommodation. A person with a physical or mental impairment that substantially limits one or more major life activities, a person regarded as having such an impairment, or a person with a record of such an impairment. 544
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Portability. Renting a dwelling unit with a Section 8 housing choice voucher outside the jurisdiction of the initial PHA.

Premises. The building or complex in which the dwelling unit is located, including common areas and grounds.

Previously unemployed. With regard to the earned income disallowance, a person with disabilities who has earned, in the 12 months previous to employment, no more than would be received for 10 hours of work per week for 50 weeks at the established minimum wage.

Private space. In shared housing, the portion of a contract unit that is for the exclusive use of an assisted family.

Processing entity. The person or entity that, under any of the programs covered, is responsible for making eligibility and related determinations and any income reexamination. In the HCV program, the “processing entity” is the “responsible entity.”
Project owner. The person or entity that owns the housing project containing the assisted dwelling unit.

Public assistance. Welfare or other payments to families or individuals, based on need, which are made under programs funded, separately or jointly, by federal, state, or local governments.

Public housing agency (PHA). Any state, county, municipality, or other governmental entity or public body, or agency or instrumentality of these entities, that is authorized to engage or assist in the development or operation of low-income housing under the 1937 Act.

Qualified family (under the earned income disallowance). A family participating in an applicable assisted housing program or receiving HCV assistance:
- Whose annual income increases as a result of employment of a family member who is a person with disabilities and who was previously unemployed for one or more years prior to employment;
- Whose annual income increases as a result of increased earnings by a family member who is a person with disabilities during participation in any economic self-sufficiency or other job training program; or - Whose annual income increases, as a result of new employment or increased earnings of a family member who is a person with disabilities, during or within six months after receiving assistance, benefits or services under any state program for temporary assistance for needy families funded under Part A of Title IV of the Social Security Act, as determined by the responsible entity in consultation with the local agencies administering temporary assistance for needy families (TANF) and Welfare-to-Work (WTW) programs. The TANF program is not limited to monthly income maintenance, but also includes such benefits and services as one-time 545
Housing Authority of the City of Pittsburg

payments, wage subsidies and transportation assistance-- provided that the total amount over a six-month period is at least $500.

Qualified census tract. With regard to certain tax credit units, any census tract (or equivalent geographic area defined by the Bureau of the Census) in which at least 50 percent of households have an income of less than 60 percent of Area Median Gross Income (AMGI), or where the poverty rate is at least 25 percent, and where the census tract is designated as a qualified census tract by HUD.

Reasonable rent. A rent to owner that is not more than rent charged: (1) For comparable units in the private unassisted market; and (2) For comparable unassisted units in the premises.

Reasonable accommodation. A change, exception, or adjustment to a rule, policy, practice, or service to allow a person with disabilities to fully access the PHA’s programs or services.

Receiving PHA. In portability: A PHA that receives a family selected for participation in the tenant-based program of another PHA. The receiving PHA issues a voucher and provides program assistance to the family.

Recertification. Sometimes called reexamination. The process of securing documentation of total family income used to determine the rent the tenant will pay for the next 12 months if there are no additional changes to be reported.

Remaining member of the tenant family. The person left in assisted housing who may or may not normally qualify for assistance on their own circumstances (i.e., an elderly spouse dies, leaving widow age 47 who is not disabled).

Rent to owner. The total monthly rent payable to the owner under the lease for the unit (also known as contract rent). Rent to owner covers payment for any housing services, maintenance, and utilities that the owner is required to provide and pay for.

Residency preference. A PHA preference for admission of families that reside anywhere in a specified area, including families with a member who works or has been hired to work in the area (See residency preference area).

Residency preference area. The specified area where families must reside to qualify for a residency preference.

Responsible entity. For the public housing and the Section 8 tenant-based assistance, project-based voucher assistance, and moderate rehabilitation programs, the responsible entity means the PHA administering the program under an ACC with HUD. For all other Section 8 programs, the responsible entity means the Section 8 owner.

Secretary. The Secretary of Housing and Urban Development. 546
Housing Authority of the City of Pittsburg

Section 8. Section 8 of the United States Housing Act of 1937.

Section 8 covered programs. All HUD programs which assist housing under Section 8 of the 1937 Act, including Section 8 assisted housing for which loans are made under Section 202 of the Housing Act of 1959.

Section 214. Section 214 of the Housing and Community Development Act of 1980, as amended.

Section 214 covered programs. The collective term for the HUD programs to which the restrictions imposed by Section 214 apply. These programs are set forth in 24 CFR 5.500.

Security deposit. A dollar amount (maximum set according to the regulations) which can be used for unpaid rent or damages to the owner upon termination of the lease.

Set-up charges. In a manufactured home space rental, charges payable by the family for assembling, skirting, and anchoring the manufactured home.

Sexual assault. Any nonconsensual sexual act proscribed by federal, tribal, or state law, including when the victim lacks capacity to consent (42 U.S.C. 13925(a)).

Sexual orientation. Homosexuality, heterosexuality or bisexuality.

Shared housing. A unit occupied by two or more families. The unit consists of both common space for shared use by the occupants of the unit and separate private space for each assisted family. (A special housing type: see 24 CFR 982.615–982.618.)
Single person. A person living alone or intending to live alone.

Single room occupancy housing (SRO). A unit that contains no sanitary facilities or food preparation facilities, or contains either, but not both, types of facilities. (A special housing type: see 24 CFR 982.602–982.605.) Social security number (SSN). The nine-digit number that is assigned to a person by the Social Security Administration and that identifies the record of the person’s earnings reported to the Social Security Administration. The term does not include a number with a letter as a suffix that is used to identify an auxiliary beneficiary.

Special admission. Admission of an applicant that is not on the PHA waiting list or without considering the applicant’s waiting list position.

Special housing types. See subpart M of part 982. Subpart M states the special regulatory requirements for: SRO housing, congregate housing, group homes, shared housing, cooperatives (including mutual housing), and manufactured homes (including manufactured home space rental).

Specified welfare benefit reduction. Those reductions of welfare benefits (for a covered family) that may not result in a reduction of the family rental 547
Housing Authority of the City of Pittsburg

contribution. A reduction of welfare benefits because of fraud in connection with the welfare program, or because of welfare sanction due to noncompliance with a welfare agency requirement to participate in an economic self-sufficiency program.

Spouse. The marriage partner of the head of household.

Stalking. To follow, pursue, or repeatedly commit acts with the intent to kill, injure, harass, or intimidate; or to place under surveillance with the intent to kill, injure, harass, or intimidate another person; and in the course of, or as a result of, such following, pursuit, surveillance, or repeatedly committed acts, to place a person in reasonable fear of the death of, or serious bodily injury to, or to cause substantial emotional harm to (1) that person, (2) a member of the immediate family of that person, or (3) the spouse or intimate partner of that person.

State wage information collection agency (SWICA). The state agency, including any Indian tribal agency, receiving quarterly wage reports from employers in the state, or an alternative system that has been determined by the Secretary of Labor to be as effective and timely in providing employment- related income and eligibility information.

Subsidy standards. Standards established by a PHA to determine the appropriate number of bedrooms and amount of subsidy for families of different sizes and compositions.

Suspension. The term on the family’s voucher stops from the date the family submits a request for PHA approval of the tenancy, until the date the PHA notifies the family in writing whether the request has been approved or denied. This practice is also called tolling.

Tax credit rent. With regard to certain tax credit units, the rent charged for comparable units of the same bedroom size in the building that also receive the low-income housing tax credit but do not have any additional rental assistance (e.g., tenant-based voucher assistance).

Tenancy addendum. For the housing choice voucher program, the lease language required by HUD in the lease between the tenant and the owner.

Tenant. The person or persons (other than a live-in aide) who executes the lease as lessee of the dwelling unit.

Tenant rent to owner. See family rent to owner.

Term of lease. The amount of time a tenant agrees in writing to live in a dwelling unit.

Total tenant payment (TTP). The total amount the HUD rent formula requires the tenant to pay toward rent and utilities.
548
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Unit. Residential space for the private use of a family. The size of a unit is based on the number of bedrooms contained within the unit and generally ranges from zero (0) bedrooms to six (6) bedrooms.

Utilities. Water, electricity, gas, other heating, refrigeration, cooking fuels, trash collection, and sewage services. Telephone service is not included.

Utility allowance. If the cost of utilities (except telephone) and other housing services for an assisted unit is not included in the tenant rent but is the responsibility of the family occupying the unit, an amount equal to the estimate made or approved by a PHA or HUD of the monthly cost of a reasonable consumption of such utilities and other services for the unit by an energy-conservative household of modest circumstances consistent with the requirements of a safe, sanitary, and healthful living environment.

Utility reimbursement. In the voucher program, the portion of the housing assistance payment which exceeds the amount of rent to owner.

Utility hook-up charge. In a manufactured home space rental: Costs payable by a family for connecting the manufactured home to utilities such as water, gas, electrical and sewer lines.

Very low-income family. A low-income family whose annual income does not exceed 50 percent of the median income for the area, as determined by HUD, with adjustments for smaller and larger families. HUD may establish income limits higher or lower than 50 percent of the median income for the area on the basis of its finding that such variations are necessary because of unusually high or low family incomes. This is the income limit for the housing choice voucher program.

Veteran. A person who has served in the active military or naval service of the United States at any time and who shall have been discharged or released therefrom under conditions other than dishonorable.

Violence Against Women Reauthorization Act (VAWA) of 2013. Prohibits denying admission to the program to an otherwise qualified applicant or terminating assistance on the basis that the applicant or program participant is or has been a victim of domestic violence, dating violence, sexual assault, or stalking.

Violent criminal activity. Any illegal criminal activity that has as one of its elements the use, attempted use, or threatened use of physical force against the person or property of another.

Voucher (housing choice voucher). A document issued by a PHA to a family selected for admission to the housing choice voucher program. This document describes the program and the procedures for PHA approval of a unit selected by the family. The voucher also states obligations of the family under the program.
549
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Voucher holder. A family holding a voucher with an unexpired term (search time).

Voucher program. The housing choice voucher program.

Waiting list. A list of families organized according to HUD regulations and PHA policy who are waiting for a unit to become available.

Waiting list admission. An admission from the PHA waiting list.

Welfare assistance. Income assistance from federal or state welfare programs, including assistance provided under TANF and general assistance. Does not include assistance directed solely to meeting housing expenses, nor programs that provide health care, childcare or other services for working families. For the FSS program (984.103(b)), welfare assistance includes only cash maintenance payments from federal or state programs designed to meet a family’s ongoing basic needs, but does not include food stamps, emergency rental and utilities assistance, SSI, SSDI, or social security.

550

BEFORE THE HOUSING AUTHORITY OF THE CITY OF PITTSBURG
In the Matter of:

Adoption of a Housing Authority Resolution )
Approving the Pittsburg Housing Authority ) RESOLUTION NO. 21-349 Administrative Plan for 2021 )
WHEREAS, the Housing Authority of the City of Pittsburg (the “Housing Authority”) has made significant modifications, as reflected in the format and language of the Administrative Plan for 2021, which incorporates the revision to the policy; and WHEREAS, a Public Notice was published in the East County Times on November 02, 2021; commencing the 45-day period to submit written comments. The public hearing scheduled for this evening is to address any written comments received during the noticing period and to allow comments prior to the approval of the Administrative Plan for 2021 by the Housing Authority board; and
WHEREAS, in compliance with federal regulations, the Housing Authority has revised its Administrative Plan addressing the delivery of housing services in the Pittsburg community and thereby, satisfying the Department of Housing and Urban Development (“HUD”) requirements to update the Administrative Plan; and WHEREAS, the adoption of the Housing Authority Administrative Plan for 2021 is in the best interest of the citizens of Pittsburg.

NOW, THEREFORE BE IT RESOLVED that the Governing Board of the Housing Authority of the City of Pittsburg hereby:

1. Declares the Administrative Plan for 2021 is a thorough and complete document.

2. Adopts this Resolution and the Administrative Plan for 2021 incorporated herein by this reference.

3. Makes the Administrative Plan for 2021 available for review at the Housing Authority located at 916 Cumberland Street, Pittsburg, CA 94565 and on the City of Pittsburg website.

PASSED AND ADOPTED by the Governing Board of the Housing Authority of the City of Pittsburg at a regular meeting on the 18th day of January 2022, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:
________________________________
Holland Barrett White, Chair
ATTEST:
______________________________
Alice E. Evenson, City Clerk
551

NOTICE OF PUBLIC HEARING

HOUSING AUTHORITY OF THE CITY OF PITTSBURG
2021 PHA ADMINISTRATIVE PLAN REVISIONS
Notice is hereby given that the Housing Authority of the City of Pittsburg will hold a Public Hearing regarding proposed revisions to the PHA Administrative Plan for 2021. This plan include the mission, goals and objectives as well as the Housing Authority’s involvement in the provision of affordable housing in Pittsburg, through the Housing Choice Voucher Program.

A minimum forty-five (45) day public comment period prior to the Public Hearing, will commence on November 2,2021 to receive public input on the Housing Authority of the City of Pittsburg’s PHA Administrative Plan revisions for 2021.

Proponents, opponents and any interested persons may submit written comments during the public comment period no later than December 20, 2021 by 5:00 p.m. to:

Housing Authority of the City of Pittsburg
916 Cumberland Street, Pittsburg, CA 94565
Attn: Bruce Smargiasso, Housing Manager
The Public Hearing will take place on the following date, time and location:

Date: Monday, December 20, 2021
Time: 7:00 p.m.

Location: Zoom Teleconference/Streaming Video
(see public advisory on the next page)
The PHA Administrative Plan revisions for 2021 are available for review at the City of Pittsburg Housing Authority, located at 916 Cumberland Street, Pittsburg, CA 94565, between the hours of 8:00 a.m. to 12:00 p.m. and 1:00 p.m. to 5:00 p.m., Monday through Friday.
552
PUBLIC ADVISORY:

THE CITY COUNCIL CHAMBER WILL NOT BE OPEN TO THE PUBLIC

Pursuant to Section 3 of Executive Order N-29-20, issued by Governor Newsom on March 17, 2020, the meeting of the City Council will be conducted electronically through Zoom and broadcast live through Granicus on the City's website. Please be advised that pursuant to the Executive Order, and to ensure the health and safety of the public by limiting human contact that could spread the COVID-19 virus, the Council Chamber will not be open for the meeting. Council Members will be participating electronically and will not be physically present in the Council Chamber.

Beginning with the January 19, 2021 City Council Meeting, live comments will be allowed by members of the public via teleconferencing during Zoom meetings and written comments received after 3:00 p.m. will be read aloud by staff. To be placed in a queue to comment, please adhere to the following instructions.

To Participate in Public Comment During the Meeting:
 Notify the City Clerk’s Office via email by 3:00 p.m. on the meeting date that you would like to be placed in the queue for general Public Comments, or comments on a specific agenda item. Requests received after 3:00 p.m. on the date of the meeting will not be able to comment.
 Email your name and telephone number to [email protected]. We need both identifications to pair you with the item you wish to speak on. You must also be sure that you call in using the number you have provided or we may not be able to identify you as a speaker.
 Your email must include the words “FOR PUBLIC COMMENT” in the subject line and specify the Agenda Item number or Non-Agenda as appropriate.  You will receive an email confirmation with instructions to log in.  Once the meeting starts (check the Streaming Media link on our website – www.ci.pittsburg.ca.us) you can phone in to Zoom. If you log in before the event has actually started you may be disconnected.
 You will be added to the meeting as an attendee and will be called upon by staff for phone-in comments.
 Speakers will be muted until their opportunity to provide public comment.  All comments will be subject to the three-minute time limitation (approximately 350 words).
 Begin your comment by providing your name and city of residence for the record – although providing this is not required for participation.  Just as in a live meeting inside the Council Chamber, only one comment per agenda item per person is allowed.

The City of Pittsburg thanks you in advance for taking all precautions to prevent the spread of the COVID 19 virus.
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Housing Authority of the City of Pittsburg
Administrative Plan 2021-2022 2021-2022
Housing Authority
of the
1554
Definition & Purpose
•The Administrative Plan is the operational manual for
the housing choice voucher program.
•The plan establishes local policies for administration of the program in accordance with HUD requirements.
•It is the supporting document to the PHA 5-Year &
Annual Plan
2555
Significant Changes
• Family Definition Clarification
• Future Wait List Policy Revision
• Policy for Adding Family Members
• VAWA Language & Policy Update
• PBV Referral Policy Change for
Veteran’s Square
3 556
The Governing Board of the Housing
Authority open the public hearing, receive
testimony, close the public hearing,
consider the public comments, and adopt
the Resolution approving the
Administrative Plan for 2021-2022.

Recommendation
4557
Questions?

Housing Authority
of the
5558
Housing Authority Minutes 1 of 2 November 15, 2021

CITY OF PITTSBURG

HOUSING AUTHORITY MEETING MINUTES
DATE: November 15, 2021
LOCATION: Council Chamber, City Hall, 65 Civic Avenue, Pittsburg, CA 94565 CITY COUNCIL.AGENCY MEMBERS
Marilyn Craft, Mayor/Chair
Holland Barrett White, Vice-Mayor/Chair
Shanelle Scales-Preston, Council/Agency Member
Juan Antonio Banales, Council/Agency Member
Jelani Killings, Council/Agency Member
S.L. Floyd, Agency Member
Annie Hill Herring, Agency Member

APPOINTED OFFICIALS
Garrett Evans, City Manager/Executive Director
Donna Mooney, City Attorney/Legal Counsel
Alice E. Evenson, City Clerk/Agency Secretary (elected) Nancy Parent, City Treasurer (elected)

Pursuant to Section 3 of Executive Order N-29-20, issued by Governor Newsom on March 17, 2020, the regular meeting of the City Council for November 15, 2021 was conducted electronically for Closed Session and through Zoom with broadcasting live through Granicus on the City's website. Please be advised that pursuant to the Executive Order, and to ensure the health and safety of the public by limiting human contact that could spread the COVID-19 virus, the Council Chamber was not open for the meeting.

Council Members participated electronically or through Zoom and were not physically present in the Council Chamber.

CALL TO ORDER
Chair Craft called the meeting of the Housing Authority to order at 7:54 P.M. in the City Council Chamber at City Hall, 65 Civic Avenue, Pittsburg, California.

ROLL CALL
All Members were present.

CONSENT CALENDAR
On motion by Member Banales, seconded by Vice-Chair White to adopt and carried unanimously.

6. Minutes of August 16, 2021, October 4, 2021, and November 1, 2021

7. Disbursement Lists of July 31, 2021, August 31, 2021 and September 30, 2021 559
Housing Authority Minutes 2 of 2 November 15, 2021

8. Adoption of a Housing Authority Resolution Establishing an Interest-Bearing Money Market Account to Serve as Collateral for a Housing Authority Line of Credit.

9. Adoption of a Housing Authority Resolution Authorizing Execution of an Agreement Between the Housing Authority and Yardi Systems, Inc. for Procurement of a Voyager SaaS Select Software

HOUSING AUTHORITY MEMBER REMARKS
Member Floyd thanked the District Attorney for her review of services and in particular the awareness of the cameras on Highway 4 and their impact.

Member Herring asked for information on the community court.

ADJOURNMENT
The Housing Authority was adjourned at 7:57 P.M.

Respectfully submitted,
Alice E. Evenson, Secretary
560
Combined City Council/Agency Minutes 1 of 2 November 29, 2021

CITY OF PITTSBURG

CITY COUNCIL/AGENCY CONCURRENT MEETING MINUTES
DATE: November 29, 2021
LOCATION: Council Chamber, City Hall, 65 Civic Avenue, Pittsburg, CA 94565 CITY COUNCIL.AGENCY MEMBERS
Marilyn Craft, Mayor/Chair
Holland Barrett White, Vice-Mayor/Chair
Shanelle Scales-Preston, Council/Agency Member
Juan Banales, Council/Agency Member
Jelani Killings, Council/Agency Member
S.L. Floyd, Agency Member
Annie Hill Herring, Agency Member

APPOINTED OFFICIALS
Garrett Evans, City Manager/Executive Director
Donna Mooney, City Attorney/Legal Counsel
Alice E. Evenson, City Clerk/Agency Secretary (elected) Nancy Parent, City Treasurer (elected)

Pursuant to Section 3 of Executive Order N-29-20, issued by Governor Newsom on March 17, 2020, the regular meeting of the City Council for November 29, 2021 was conducted electronically for Closed Session and through Zoom with broadcasting live through Granicus on the City's website. Please be advised that pursuant to the Executive Order, and to ensure the health and safety of the public by limiting human contact that could spread the COVID-19 virus, the Council Chamber was not open for the meeting.

Council Members participated electronically or through Zoom and were not physically present in the Council Chamber.

Mayo/Chair Craft called the Meeting of the City Council to order at 5:04 P.M. in the City Council Chamber at City Hall, 65 Civic Avenue, Pittsburg, CA.

ROLL CALL
All Members were present.

PLEDGE OF ALLEGIANCE
The Pledge of Allegiance was recited.

PUBLIC COMMENTS
There were no public comments.

CONSIDERATION

1. Adoption of Resolutions Making Findings in Support of Continuing to Hold Public Meetings by Teleconference Pursuant to California Government Code Section 54953(e) 561
Combined City Council/Agency Minutes 2 of 2 November 29, 2021 On Motion by Mayor/Chair Craft, seconded by Vice-Mayor/Chair White to adopt the resolution with the following changes. The final paragraph of the resolution will read: be it further resolved that the City Council hereby approves meetings of the boards and subcommittees to be held by teleconference in compliance with California government code 54953e. Be it further resolved that the City Council and all Commissions shall meet in person and the public may attend in person so long as they are required to show proof of vaccination or negative test results 72 hours prior to the meeting; masks are required for all in attendance in person, social distance is required in the meeting room/Council Chamber and staff is required to monitor the CDC and County Health dashboard.

Mayor/Chair Craft withdrew the Motion.

On Motion by Vice-Mayor White, seconded by Member Scales-Preston to keep business as usual with virtual meetings and Motion failed with the following vote:

AYES: Scales-Preston, White
NOES: Banales, Killings
ABSTAIN: Craft
On Motion by Mayor Craft, seconded by Member Banales to adopt the resolution with the following changes. Meetings of the City Council and Commissions shall be in person except that members of the public would attend by teleconference and carried unanimously.

On Motion by Mayor Craft, seconded by Member Banales to adopt the resolutions of the Governing Boards with the following changes. Meetings of the City Council and Commissions shall be in person except that members of the public would attend by teleconference and carried unanimously.

The City Council recessed at 5:52 P.M.

The City Council adjourned at 6:02 P.M. to a Joint Workshop with the Planning Commission for Envision Pittsburg General Plan Update Land Use Alternatives.

ADJOURNMENT
The Workshop adjourned at 8:00 P.M. to December 6, 2021.

Respectfully submitted,
Alice E. Evenson, City Clerk
562
Ck# Amount HAP ₁ VASH₂ UR₃ Portability Admin. Fee TOTAL 50217-50356 1,598,678.90$ 1,483,221.43 94,827.44 11,207.32 8,742.00 680.71 1,598,678.90$ 90121001-90121469

50357-50369 25,600.00 22,676.00 2,924.00 - - - 25,600.00 91521001-91521004
TOTAL 1,624,278.90$ 1,505,897.43 97,751.44 11,207.32 8,742.00 680.71 1,624,278.90$ ¹Housing Assistance Payment ²Veterans Affairs Supportive Housing ³Utility Reimbursement TOTAL
Salaries and Wages 66,420.89$
Salary Stipend 6,650.00
Salaries- Overtime 461.43
Retirement Miscellaneous 4,963.39
Retirement - Pension Bonds 7,665.50
Health Insurance - Employees 14,052.48
Additional CalPERS Pension Contribution 439.39
Life Insurance 78.34
Dental Insurance 1,217.76
Vision - Employee 140.64
Workers' Compensation 2,368.43
Unemployment Insurance 432.06
Disability Insurance 148.71
F I C A & Medicare 5,678.04
Deferred Compensation - Employer 1,125.00
Vac Buy-Bk/Empl Termination 1,061.17
Pension 115 Trust 655.92
Retiree OPEB Costs 3,017.83
Computer Software Expense 350.00
Postage 156.99
Misc Equip & Furniture < $5,000 3,248.26
Utilities - Electric 1,649.82
Utilities - Water 13.84
Utilities - Telephone Service 670.58
Utilities - WiFi/Cellphone Service 231.65
Membership Dues & Subscriptions 1,480.88
Travel, Training & Conferences 655.00
Insurance - Alloc Chgs 3,246.33
Other Contractual & Professional Service 8,672.44
Maintenance Agreements 5,196.55
Equipment Rental 155.90
Building Rental 2,375.00
Fleet Maintenance Alloc Chgs 576.58
Building Maintenance Alloc Chgs 1,769.42
Information Systems Alloc Chgs 1,755.67
Admin Overhead Paid to City 4,830.33
Utilities - Water (Rental Program) 45.39
Other fees (Rental Program) 279.53
Transfer-Out to OPEB Fund(Unfunded Liab) 1,556.67
-
-
155,493.81$
Ck# Reason Amount
10121460 Void check (1,354.00)$
-
TOTAL (1,354.00)$
Prepared by: HB
Reviewed by: LM 1,778,418.71$

VOIDED CHECKS
& ADJUSTMENTS

NET OF ISSUED AND VOIDED PAYMENTS
Description

HOUSING AUTHORITY OF THE CITY OF PITTSBURG

DISBURSEMENT SUMMARY
FOR THE MONTH ENDED OCTOBER 31ST, 2021

VOUCHERSADMINISTRATIVE EXPENSES
I:\Departments\Finance\Divisions\Housing\Housing\3 Council's Disbursement List\FY2021 - 2022\October 2021\Disbursement Summary July 2021 - June 2022 563
Check
Number Amount
Check Summary
Check Date Payee Tax ID Payee
Housing Choice Voucher
October 1, 2021
10/1/2150002 30.00Amana K Cornish* *****2494
10/1/2150003 103.00Angelique F Davis*****7533
10/1/2150004 147.00Ashley M Brown*****7730
10/1/2150005 39.00Be Thi Nguyen*****4973
10/1/2150006 63.00Christina M Fitzgerald*****1702
10/1/2150007 33.00Cynthia g Cones*****4282
10/1/2150008 47.00Dajon W Smith*****0269
10/1/2150009 15.00Darrell C Carter*****9835
10/1/2150010 36.00Darren M Thompson*****3976
10/1/2150011 173.00Delfonse A Lewis*****2319
10/1/2150012 175.00Elisa Johnson*****3528
10/1/2150013 85.00Eva L Mangum*****3840
10/1/2150014 253.50Franchise Tax Board
10/1/2150015 123.00Jade Nelson*****6015
10/1/2150016 23.00Javecia M Horton*****7910
10/1/2150017 29.00Jo Ann Brooks*****6377
10/1/2150018 220.00Joshua C Perez*****4091
10/1/2150019 11.00Karen L Dixon*****2855
10/1/2150020 34.00Kawanda M Dotson*****2309
10/1/2150021 67.00Krystal M Williams*****6519
10/1/2150022 38.00Laneava S Blanks*****7253
10/1/2150023 1.00Lyniece N Eddins*****3960
10/1/2150024 14.00Maria B Martinez*****3347
10/1/2150025 234.00Melissa J Perkins*****8042
10/1/2150026 190.00Melvina D Brunt*****7988
10/1/2150027 116.00Michelle A Manuel-Carter*****0451
10/1/2150028 110.00Mildred G Botello*****8275
10/1/2150029 37.00Monika Smith*****2674
10/1/2150030 137.00Nakisha Fountain*****9905
10/1/2150031 250.00Nieza M Burrus*****8665
10/1/2150032 115.00Pashenia D Sanders*****4119
10/1/2150033 67.00Samaiyah A Warren*****6935
10/1/2150034 304.00Shamia L Patterson*****5994
10/1/2150035 98.00Shanae V Washington*****3403
Check Summary PWO 09/29/2021 Page 1©2021, MRI Software LLC - All Rights Reserved. 564
10/1/2150036 554.00Tameka T Thomas*****3817
10/1/2150037 39.00Tatyana A Jackson*****3772
10/1/2150038 21.00Thelma R Hearne*****6806
10/1/2150039 51.00Theresa M Evans*****1595
10/1/2150040 121.00Tiffany N Butler*****5301
10/1/2150041 27.00Patricia A Blocker*****1418
10/1/2150042 430.00Vanna L Warga*****8240
10/1/2150043 175.00Jaime M Lopez*****1654
10/1/2150044 57.00Raquel E Miller*****2890
10/1/2150045 466.00Albert K Lea III*****1679
10/1/2150046 56.00Danielle M Thomas*****5232
10/1/2150047 144.00Bobbie J Royston*****0164
10/1/2150048 317.00Ono c Rothschild*****4208
10/1/2150049 109.00Evelyn Smith*****2184
10/1/2150050 15.00Livis J Sanders*****9858
10/1/2150051 53.00Irma M Castillo*****3035
10/1/2150052 141.00Mary P Grigsby*****5133
10/1/2150053 9.00Kamika C Thigpen*****3180
10/1/2150054 131.00Vonia Jackson*****8373
10/1/2150055 68.00Regina D Tucker*****8612
10/1/2150056 48.00Carol J Davis*****9687
10/1/2150057 292.00Sherron A Camp*****6015
10/1/2150058 214.00Nancy M Parrish*****9122
10/1/2150059 145.00Akilah Z Parker*****0531
10/1/2150060 7.00Michelle m Berry*****5492
10/1/2150061 80.00Michele N Nichols*****7135
10/1/2150062 7.00Theresa p Jones*****8831
10/1/2150063 3.00Lashawn P Fields*****5626
10/1/2150064 81.00Kristina M Greer*****5232
10/1/2150065 79.00Mannah S Parrott*****3113
10/1/2150066 118.36Janet Brown*****6215
10/1/2150067 39.00Freddie L Henderson*****4767
10/1/2150068 11.00Shirley J Strausbaugh*****3181
10/1/2150069 60.00Monique Thompson*****2695
10/1/2150070 61.00Virgie r Gray*****0903
10/1/2150071 29.00Melissa R Griffin*****6507
10/1/2150072 22.00Tiffany L Pellom*****1129
10/1/2150073 11.00Delois Sanford*****4987
10/1/2150074 22.00Charlene M Best*****3869
10/1/2150075 66.00Renee d Ford*****8818
10/1/2150076 42.00Ebony N Manning*****4721
Check Summary PWO 09/29/2021 Page 2©2021, MRI Software LLC - All Rights Reserved. 565
10/1/2150077 23.00Lisa Rantissi*****4651
10/1/2150078 74.00Jamila M Al-Malik*****7571
10/1/2150079 101.00Kimdreal G Venson*****8494
10/1/2150080 470.00Jakeesha S Acree*****5692
10/1/2150081 62.00Tamika Brown*****1606
10/1/2150082 106.00DeAndre A Ellingberg*****8308
10/1/2150083 229.00Crystal j Houston*****5083
10/1/2150084 275.00Carrie L Saravia*****8992
10/1/2150085 43.00Shawna M Jones*****6858
10/1/2150086 111.00Hermajo L Hoskins*****6573
10/1/2150087 265.00Ebony N Washington*****8533
10/1/2150088 33.00Debra Gregory*****0256
10/1/2150089 167.00Stacie J Hogan*****3277
10/1/2150090 178.00Antoinette D Durrett*****8765
10/1/2150091 26.00Sau C Ly*****2542
10/1/2150092 23.00Nathan Banks JR*****6953
10/1/2150093 7.00Beverly A Lockwood*****0342
10/1/2150094 26.00Ashley S Andrews*****0410
10/1/2150095 39.00Ardean M Goulart*****6598
10/1/2150096 15.00Masuda Nawabi*****7390
10/1/2150097 97.00Vinisha D Thornton*****1951
10/1/2150098 132.00Briana l Edwards*****0849
10/1/2150099 55.00Daudi K Edmond*****7822
10/1/2150100 165.00Monique c Chaves*****5758
10/1/2150101 280.00Leilani S Gomez*****6095
10/1/2150102 1,706.00JOW & AAW, LLC*****9325
10/1/2150103 2,105.00A Classey Corp.

DBA: ACL Property Management
*****6825
10/1/2150104 4,145.00Western Addition Apartments, LLC*****9326 10/1/2150105 2,601.00Alamo Square Apartments LLC*****8574 10/1/2150106 1,486.00Jimmy Bhatia*****1636
10/1/2150107 1,635.00George Edward Cole*****2361
10/1/2150108 1,483.00Mr. Donald Rhodes
C/O Paul Shatswell Estate
*****2979
10/1/2150109 1,834.00Federal D Glover*****7079
10/1/2150110 2,458.00Guild Mortgage
Loan # 503-2003900
*****6137
10/1/2150111 1,694.00Hartz Property Management*****0348 10/1/2150112 3,274.00Diamond Hillside Apartments*****1057 10/1/2150113 2,599.14San Francisco Housing Authority*****2959 10/1/2150114 1,070.90King County Housing Authority*****0978 10/1/2150115 2,364.00Steven Lau*****3941
Check Summary PWO 09/29/2021 Page 3©2021, MRI Software LLC - All Rights Reserved. 566
10/1/2150116 2,725.00Miaogen Lu*****4593
10/1/2150117 1,127.00Dante McDonald*****3124
10/1/2150118 1,789.00Darryl H. Milburn*****4305
10/1/2150119 1,963.00Ba Nguyen
Thu Thi Ngo
*****2593
10/1/2150120 1,816.00Lorene Paysinger*****9182
10/1/2150121 1,480.00Linda Phon*****7243
10/1/2150122 2,319.00Portofino Apartments*****7605
10/1/2150123 1,781.00Salmana S. Shah*****2839
10/1/2150124 6,001.00Sierra Pacific Properties*****7396 10/1/2150125 1,695.00Khalid Sultan*****8705
10/1/2150126 1,256.00Albert S Tam*****8191
10/1/2150127 1,855.00Ventana Rental Homes*****5770
10/1/2150128 759.00Veritel Homes LLC*****3239
10/1/2150129 1,419.00San Marcos Villas*****1355
10/1/2150130 3,513.00Western Upper Haight Street Apartments, LLC*****9322 10/1/2150131 1,467.00Ying Na Yeung*****1102
10/1/2150132 1,800.00Fanny Kao Huang*****1535
10/1/2150133 21,245.00Marina Heights Apartments, LP*****7378 10/1/2150134 22,038.00Marina Heights Apartments, LP*****7378 10/1/2150135 6,890.00Marina Heights Apartments, LP*****7378 10/1/2110121001 5,806.009th Street Associates, LP* DD - ES*****2626 10/1/2110121002 926.00Meerwais Abdiani DD - ES*****0229 10/1/2110121003 17,142.00ABJ Enterprises, Inc. dba Blue Line Property Management
DD - ES*****8167
10/1/2110121004 2,103.00Leonda R Addison DD - ES*****9050 10/1/2110121005 1,557.00Amitabh Agrawal DD - ES*****7139 10/1/2110121006 1,117.00Rosario Aguilar DD - ES*****6232 10/1/2110121007 2,071.00Rosa Aguirre DD - ES*****5759
10/1/2110121008 1,751.00Demetrius Alexander DD - ES*****9530 10/1/2110121009 821.00Jane Alexander DD - ES*****5726
10/1/2110121010 1,675.00Dale Alvarez DD - ES*****9681
10/1/2110121011 1,974.00Cecilia Anderson DD - ES*****0104 10/1/2110121012 2,233.00Shawn Anderson DD - ES*****9111 10/1/2110121013 2,540.00Anisa Ebadi DD - ES*****5423
10/1/2110121014 31,041.00Stoneman Apartments DD - ES*****5951 10/1/2110121015 10,954.00Stoneman Apartments DD - ES*****5951 10/1/2110121016 2,008.00Mariteresa Arenson
c/o Select 1 Realty
DD - ES*****8701
10/1/2110121017 1,981.00Farideh Assad DD - ES*****0536
Check Summary PWO 09/29/2021 Page 4©2021, MRI Software LLC - All Rights Reserved. 567
10/1/2110121018 1,148.00Sergeant or Sima Austin DD - ES*****0707 10/1/2110121019 2,199.00Shruti Motilal Ba-Harani DD - ES*****4941 10/1/2110121020 1,714.00Mel L. Banagan DD - ES*****2764 10/1/2110121021 820.00Carlos G. Barraza DD - ES*****4138 10/1/2110121022 1,446.00Ken Bartlett DD - ES*****3909
10/1/2110121023 2,627.00Donald Scott Barbour DD - ES*****1494 10/1/2110121024 1,939.00John Charles Bautista DD - ES*****7563 10/1/2110121025 1,175.00Christine Becerra DD - ES*****3637 10/1/2110121026 7,093.00Holly A Hawkins DD - ES*****9093 10/1/2110121027 1,815.00Charles Bell and Camino Johnson-Bell DD - ES*****8614 10/1/2110121028 27,128.40Belmont Apartments DD - ES*****2521 10/1/2110121029 31,714.00Belmont Apartments DD - ES*****2521 10/1/2110121030 31,381.00Belmont Apartments DD - ES*****2521 10/1/2110121031 1,184.00Belmont Apartments DD - ES*****2521 10/1/2110121032 934.00Alex Benjamen DD - ES*****5996
10/1/2110121033 1,643.00Tennyson Berry DD - ES*****6465 10/1/2110121034 2,403.00Bethel Global Development LLC DD - ES*****8634 10/1/2110121035 2,805.00Gina Bhatia DD - ES*****2209
10/1/2110121036 4,723.00Som N Bhatia DD - ES*****7075
10/1/2110121037 2,443.00Pinakin Bhatt DD - ES*****0602
10/1/2110121038 1,605.00Joseph B. Bachir DD - ES*****8470 10/1/2110121039 2,265.00Steven Booras DD - ES*****5924
10/1/2110121040 2,114.002018-2 IH Borrower LP DD - ES*****1438 10/1/2110121041 2,698.00Rosie M Boyd DD - ES*****2439
10/1/2110121042 2,051.00Victoria Boyko DD - ES*****8847 10/1/2110121043 1,441.00Kelly Ann Bradford DD - ES*****3037 10/1/2110121044 3,081.00Mariya Briggs DD - ES*****7855
10/1/2110121045 2,020.64Janet Brown DD - ES*****6215
10/1/2110121046 1,477.00Jessica G. Platt DD - ES*****7469 10/1/2110121047 1,768.00Lauren H Brown DD - ES*****9783 10/1/2110121048 2,589.00Blue Sapphire Homes, Inc. DD - ES*****9954 10/1/2110121049 4,200.00Huong T. Bui DD - ES*****2142
10/1/2110121050 1,863.00Donnell I. Carson DD - ES*****4042 10/1/2110121051 1,528.00Castle Creek Company, Inc.

Trust Account
DD - ES*****5079
10/1/2110121052 2,150.00Christopher Todd Chambers DD - ES*****6006 10/1/2110121053 745.00Cora Ann Chambers DD - ES*****6869 10/1/2110121054 2,165.00P. M. Chaobal DD - ES*****5571
10/1/2110121055 450.00Chao Chen DD - ES*****9661
10/1/2110121056 4,754.00Hong Chen DD - ES*****1853
Check Summary PWO 09/29/2021 Page 5©2021, MRI Software LLC - All Rights Reserved. 568
10/1/2110121057 4,927.00Jienlin Chen DD - ES*****8946
10/1/2110121058 2,361.00Wenhua Chen DD - ES*****4714
10/1/2110121059 2,467.00Hwa-Yoong Chiu DD - ES*****5473 10/1/2110121060 2,556.00Ada Choi DD - ES*****3211
10/1/2110121061 3,794.00Chun Ok Choi DD - ES*****2454
10/1/2110121062 2,291.00Michele Choi DD - ES*****7759
10/1/2110121063 2,632.00Chau Chung DD - ES*****2433
10/1/2110121064 3,922.00City of Pittsburg Housing Authority DD - ES*****0310 10/1/2110121065 1,373.00Juan F. Clara DD - ES*****3591
10/1/2110121066 1,023.53College Park Housing Authority DD - ES*****1362 10/1/2110121067 1,670.00Adolph Rudolph Cortesi III DD - ES*****0855 10/1/2110121068 1,311.00David Elmer Cortesi DD - ES*****5708 10/1/2110121069 1,125.14Contra Costa County Housing Authority DD - ES*****0746 10/1/2110121070 30,592.00Creekside Apartment Investors LLC DBA Creekside Village
DD - ES*****3772
10/1/2110121071 31,345.00Creekside Apartment Investors LLC DBA Creekside Village
DD - ES*****3772
10/1/2110121072 11,143.00Creekside Apartment Investors LLC DBA Creekside Village
DD - ES*****3772
10/1/2110121073 2,522.00Jeannette D. Crespo DD - ES*****6569 10/1/2110121074 1,664.00Patricia Crosby DD - ES*****7900 10/1/2110121075 1,739.00Jorge Robert Dagys Delevan
Catty Leticia Pajoluk
DD - ES*****3327
10/1/2110121076 1,509.00Justin Dailey DD - ES*****6248
10/1/2110121077 2,721.00Dam Quang To DD - ES*****1622
10/1/2110121078 1,714.00Danica J. French Evans DD - ES*****0793 10/1/2110121079 1,348.00Audrey Davis DD - ES*****2963
10/1/2110121080 1,091.00Kesha E. Davis DD - ES*****0396 10/1/2110121081 1,252.00Kevin Davidson DD - ES*****8929 10/1/2110121082 1,633.00Paulette Davis DD - ES*****4961 10/1/2110121083 1,429.00Roshan M. Davis DD - ES*****6115 10/1/2110121084 3,685.00Jagdeep or Shashi Dayal DD - ES*****9068 10/1/2110121085 1,825.00Wayman Dea DD - ES*****2031
10/1/2110121086 1,850.00Charles Dellamore DD - ES*****8370 10/1/2110121087 1,757.00David De La Torre DD - ES*****5882 10/1/2110121088 5,560.00Brigitte P. Doan DD - ES*****1004 10/1/2110121089 4,621.00Anna Phuongnam Thi Do DD - ES*****3531 10/1/2110121090 1,390.00JoAnn or Larry Domina DD - ES*****9716 10/1/2110121091 1,481.00Ester Coleman Dunlap DD - ES*****5568 10/1/2110121092 1,756.00Tyrone W. Duncan DD - ES*****5326 10/1/2110121093 1,345.00Linda Duong DD - ES*****6538
Check Summary PWO 09/29/2021 Page 6©2021, MRI Software LLC - All Rights Reserved. 569
10/1/2110121094 2,410.00Mercy Housing California XXXVIII East Leland Court Apartments
DD - ES*****3406
10/1/2110121095 1,313.00Doris Engle Family Ltd Partnership c/o Select 1 Realty
DD - ES*****0372
10/1/2110121096 2,078.00Alma B Espiritu DD - ES*****3757 10/1/2110121097 1,486.00Johnathan Espinoza DD - ES*****4023 10/1/2110121098 1,154.00Gerardo M. Esquivel DD - ES*****8122 10/1/2110121099 5,235.00Jianxin Fang DD - ES*****6027
10/1/2110121100 2,779.00Xiangfang Li DD - ES*****1830
10/1/2110121101 2,290.00Favian M. Wong DD - ES*****3602 10/1/2110121102 2,851.00Michael Mao
C/O Jing Feng
DD - ES*****3835
10/1/2110121103 1,775.00Barbara J. Fierner DD - ES*****2790 10/1/2110121104 1,137.00Joseph Field DD - ES*****9447
10/1/2110121105 1,570.00Hernan Roberto Figueroa DD - ES*****7691 10/1/2110121106 1,452.00Tochia D. Brewster Fleeton DD - ES*****0962 10/1/2110121107 1,333.00Alexander Flowers DD - ES*****5773 10/1/2110121108 26,018.00Fox Creek Apartments DD - ES*****4032 10/1/2110121109 4,242.00Fox Creek Apartments DD - ES*****4032 10/1/2110121110 1,775.00Monica Fraga DD - ES*****0284
10/1/2110121111 3,852.00Rejois O Frazier DD - ES*****6894 10/1/2110121112 1,539.00Mr. Darren Fuller DD - ES*****6265 10/1/2110121113 1,712.00Fan Fuller DD - ES*****8997
10/1/2110121114 2,050.00Gialene Gaines DD - ES*****9634 10/1/2110121115 2,677.00Aminifu Gamba DD - ES*****9590
10/1/2110121116 2,331.00Kelly Yu Min Gao DD - ES*****2189 10/1/2110121117 1,466.00Adraine Gardner DD - ES*****6981 10/1/2110121118 1,212.00Antoinette L Garcia DD - ES*****4278 10/1/2110121119 3,364.00David Gardner DD - ES*****7036
10/1/2110121120 2,377.00Rupesh Garg DD - ES*****0785
10/1/2110121121 2,204.00William H. Gardiner DD - ES*****2931 10/1/2110121122 5,789.00Gateway Apartments DD - ES*****5111 10/1/2110121123 1,110.00Parvindokht Ghaboulidashti DD - ES*****5298 10/1/2110121124 1,738.00Eva Gholson DD - ES*****2770
10/1/2110121125 2,660.00Vernon or Eva Gholson DD - ES*****1145 10/1/2110121126 1,486.00Jacqueline Gill DD - ES*****5958 10/1/2110121127 5,077.00Mahavir Gill
Mahavir S Gill Sr
DD - ES*****3566
10/1/2110121128 1,483.00Sukpran Gill DD - ES*****8187
10/1/2110121129 2,456.00Gold A and S LLC DD - ES*****6084 10/1/2110121130 846.00Hadiya A Gomez DD - ES*****6208
10/1/2110121131 2,277.00Jesse Gonzaga DD - ES*****3032
Check Summary PWO 09/29/2021 Page 7©2021, MRI Software LLC - All Rights Reserved. 570
10/1/2110121132 2,163.00Ting Gong DD - ES*****2367
10/1/2110121133 2,676.00Frances Greene DD - ES*****6940 10/1/2110121134 935.00Rodney Green DD - ES*****4872
10/1/2110121135 2,972.00Rupinder Grewal DD - ES*****3361 10/1/2110121136 760.50Patricia Gridley DD - ES*****7325 10/1/2110121137 1,595.00Italo Grossi DD - ES*****6305
10/1/2110121138 1,406.00Amparo Guardado
Cesar Q. Guardado
DD - ES*****6721
10/1/2110121139 4,076.00Krystle Guan DD - ES*****0940
10/1/2110121140 1,359.00Bob Gunson Real Estate
C/O Julie Hang
DD - ES*****5987
10/1/2110121141 2,421.00Abhilash Gupta DD - ES*****5267 10/1/2110121142 878.00Donald R. Watson, Sr. DD - ES*****7930 10/1/2110121143 1,488.00Nicole Hackett DD - ES*****2314 10/1/2110121144 1,597.00Asharfun Nisha Hafiz DD - ES*****6176 10/1/2110121145 5,558.00Jeffrey Paul Hagler DD - ES*****0457 10/1/2110121146 1,712.00Delores Jane Hall DD - ES*****9827 10/1/2110121147 1,939.00David L Hart DD - ES*****6228
10/1/2110121148 6,467.00Lawrence Harrold DD - ES*****1769 10/1/2110121149 9,241.00Delta Hawaii Garden Apartments LLC DD - ES*****7423 10/1/2110121150 1,911.00Chuanhu He DD - ES*****5859
10/1/2110121151 2,026.00Ji Yuan He DD - ES*****0855
10/1/2110121152 17,070.00David T. Hennigan DD - ES*****6728 10/1/2110121153 3,228.00Silvester C. Henderson DD - ES*****3097 10/1/2110121154 363.00Elias Herrera DD - ES*****2157
10/1/2110121155 357.00Marva Hill DD - ES*****1603
10/1/2110121156 2,032.00Chainchal Hira DD - ES*****3207 10/1/2110121157 1,319.00Carl E. Hoard II DD - ES*****6255 10/1/2110121158 2,803.00Hanh Huu Hoang DD - ES*****7386 10/1/2110121159 3,096.00Havy S Hoag DD - ES*****5654
10/1/2110121160 1,746.00Albert Ho DD - ES*****4106
10/1/2110121161 1,316.00Joyce Ann Hoffman DD - ES*****8576 10/1/2110121162 1,360.00Ronald G. Holmes DD - ES*****4543 10/1/2110121163 3,342.00SRH Holdings LLC DD - ES*****7987 10/1/2110121164 7,210.00Invitation Homes DD - ES*****2768 10/1/2110121165 1,367.00Tony Ho DD - ES*****5700
10/1/2110121166 2,794.00Cheng Huang DD - ES*****9956
10/1/2110121167 2,860.00Ming Zin Huang DD - ES*****8816 10/1/2110121168 7,045.00Tao Huang DD - ES*****7984
10/1/2110121169 2,586.00Xia Jing Huang DD - ES*****7838 10/1/2110121170 1,745.00Nancy Xiu Zhen Hu DD - ES*****9084 Check Summary PWO 09/29/2021 Page 8©2021, MRI Software LLC - All Rights Reserved. 571
10/1/2110121171 2,400.00Thinh Trieu Huynh DD - ES*****6229 10/1/2110121172 910.00IGreen House Inc. DD - ES*****0778 10/1/2110121173 3,228.00IH5 Property West LP DD - ES*****7951 10/1/2110121174 1,451.00Keyee Investment LLC DD - ES*****8323 10/1/2110121175 1,991.00LaShon D Irving DD - ES*****1017 10/1/2110121176 2,319.00Michael or Kay Isola DD - ES*****6821 10/1/2110121177 1,891.00Jabbarr Love DD - ES*****4913
10/1/2110121178 2,165.00Brandi Jackson
c/o Perry Realty Team
DD - ES*****2036
10/1/2110121179 2,920.00Consuelo Marie Jackson DD - ES*****1075 10/1/2110121180 5,146.00Deepika Sameer Jain DD - ES*****5120 10/1/2110121181 7,875.00Sameer Jain DD - ES*****4910
10/1/2110121182 1,157.00Vishal S. Jain DD - ES*****3307 10/1/2110121183 2,611.00Jason Le DD - ES*****1349
10/1/2110121184 1,486.00Jian Xing Zhang DD - ES*****6917 10/1/2110121185 1,942.00Krystal Johnson DD - ES*****3090 10/1/2110121186 1,480.00Ronita Johnson DD - ES*****8569 10/1/2110121187 1,486.00James Jones DD - ES*****8867
10/1/2110121188 1,923.00Sharon Jones DD - ES*****2434
10/1/2110121189 1,700.00Mostaeen B Jouya DD - ES*****4905 10/1/2110121190 3,231.00Om Parkash Kalra DD - ES*****5647 10/1/2110121191 4,767.00Wei Kang DD - ES*****8425
10/1/2110121192 2,163.00Navkirandeep Kaur DD - ES*****7429 10/1/2110121193 2,050.00KC Prime LLC DD - ES*****5248
10/1/2110121194 1,830.00K. E. M. Group LLC DD - ES*****6180 10/1/2110121195 3,512.00Anthony Keslinke DD - ES*****9411 10/1/2110121196 2,318.00Kevin Moffett DD - ES*****6230
10/1/2110121197 1,436.00Faraz Ali Khan DD - ES*****2578 10/1/2110121198 3,021.00KW Kirker Creek, LLC DD - ES*****0888 10/1/2110121199 2,784.00John N Kitta DD - ES*****9221
10/1/2110121200 6,293.00Qi Yun Kuang DD - ES*****7475
10/1/2110121201 1,659.00Simon Kailiang Kuang DD - ES*****8506 10/1/2110121202 1,335.00Zdzislaw Kujawa DD - ES*****9316 10/1/2110121203 3,371.00Daniel Kwan DD - ES*****2585
10/1/2110121204 1,480.00Thomas LaFleur DD - ES*****8326 10/1/2110121205 1,415.00Chow Kang Lam DD - ES*****7845
10/1/2110121206 1,051.00Shirley Manly-Lampkin DD - ES*****6520 10/1/2110121207 1,454.00Peter C. Larsen DD - ES*****7975 10/1/2110121208 1,175.00Kevin Lassair
Terrilyn Lassair
DD - ES*****2401
10/1/2110121209 2,628.00Latif, LLC DD - ES*****4732
Check Summary PWO 09/29/2021 Page 9©2021, MRI Software LLC - All Rights Reserved. 572
10/1/2110121210 4,910.00LCSTAR, LLC DD - ES*****2293
10/1/2110121211 2,018.00Dao Tran Le DD - ES*****0984
10/1/2110121212 2,370.00Jack Wai Lee DD - ES*****8548
10/1/2110121213 2,232.00Siu Wan Windytiti Lee DD - ES*****1755 10/1/2110121214 1,664.00Steven Lee DD - ES*****2527
10/1/2110121215 1,899.00Yuhjen Juang Lee DD - ES*****5289 10/1/2110121216 2,461.00Huy Nguyen Le DD - ES*****7087
10/1/2110121217 806.00Lena Le DD - ES*****1860
10/1/2110121218 1,420.00Joseph C. Lerma DD - ES*****3782 10/1/2110121219 1,298.00Yiping I. and Frederic Leroudier DD - ES*****3555 10/1/2110121220 8,014.00John M. Leung DD - ES*****3410
10/1/2110121221 3,770.00May Leung or Rodney Chen DD - ES*****3743 10/1/2110121222 2,499.00Peter Leung DD - ES*****2110
10/1/2110121223 8,085.00James J. Busby and Irvin Deutcher a Partnership DBA Crestview Apartments
DD - ES*****3386
10/1/2110121224 2,449.00Faqiang Li DD - ES*****0416
10/1/2110121225 1,762.00Jie Li DD - ES*****8871
10/1/2110121226 1,505.00Jinhuan Li DD - ES*****7827
10/1/2110121227 492.00Joshua Li DD - ES*****9346
10/1/2110121228 1,166.00Tim Lindstrom
c/o AAA Property Management
DD - ES*****2649
10/1/2110121229 1,226.00Vivian Y Li DD - ES*****3881
10/1/2110121230 1,062.00Wei Min Li DD - ES*****0050
10/1/2110121231 1,335.00Ying Hong Li DD - ES*****9003
10/1/2110121232 2,596.00Belkis Zhong Li DD - ES*****0198 10/1/2110121233 2,001.00Paul Long DD - ES*****1646
10/1/2110121234 14,210.00Los Medanos Village Apartments DD - ES*****1474 10/1/2110121235 1,425.00Tony or Yvonne Louie DD - ES*****7531 10/1/2110121236 547.00Anthony Charles Loyola DD - ES*****3708 10/1/2110121237 883.00Jose Loza DD - ES*****7720
10/1/2110121238 2,383.00Andrew Kin Lui DD - ES*****2354 10/1/2110121239 1,482.00Wei Liu
Guangxin Frank Liu
DD - ES*****4658
10/1/2110121240 721.00The Entrust Group, Inc. FBO Theodore Lum IRA (acct #34892)
DD - ES*****7843
10/1/2110121241 555.00Curtis H. Lundberg DD - ES*****1821 10/1/2110121242 4,962.00Xiangwen Lu DD - ES*****1494
10/1/2110121243 1,301.00Chi Vien Ly DD - ES*****2147
10/1/2110121244 1,527.00Madelyn Ann Massey
Trustee of the 2017 Massey Family Trust
DD - ES*****6525
10/1/2110121245 3,152.00Rakesh Madra DD - ES*****5865
10/1/2110121246 2,176.00Radha Mahesram DD - ES*****2191 Check Summary PWO 09/29/2021 Page 10©2021, MRI Software LLC - All Rights Reserved. 573
10/1/2110121247 2,452.00Mahnoor Tariq DD - ES*****7358
10/1/2110121248 3,662.00Jennifer Leung Ma DD - ES*****4372 10/1/2110121249 7,114.00Jeff Mann DD - ES*****1989
10/1/2110121250 2,403.00Glenn Marshall DD - ES*****5378 10/1/2110121251 527.00Marla Y Harrison DD - ES*****2875 10/1/2110121252 2,746.00Elisa Aurora Martinez DD - ES*****4697 10/1/2110121253 2,624.00Demetria d Mason DD - ES*****9206 10/1/2110121254 1,647.00Matthew Lui DD - ES*****9994
10/1/2110121255 1,036.00Matrixone Realty DD - ES*****6768 10/1/2110121256 1,933.00Helen McCarthy DD - ES*****5255 10/1/2110121257 372.00Janice K McLean DD - ES*****1152
10/1/2110121258 1,918.00Meadow Glen Apartments DD - ES*****4675 10/1/2110121259 3,564.00Tatung Mei DD - ES*****9866
10/1/2110121260 1,653.00Jinyu Meng DD - ES*****5245
10/1/2110121261 3,709.00Sabine Menzel DD - ES*****4885
10/1/2110121262 617.00Mercedes P. Johnson DD - ES*****0133 10/1/2110121263 932.00Hector Meza DD - ES*****8272
10/1/2110121264 1,904.00Andrew S Miloslavich DD - ES*****9885 10/1/2110121265 2,244.00Perchak Properties for Carol Miller DD - ES*****7437 10/1/2110121266 2,012.00Millennium Homes DD - ES*****4000 10/1/2110121267 1,856.00Maryann Miller DD - ES*****9782 10/1/2110121268 660.00Carlos J Miranda DD - ES*****2618 10/1/2110121269 7,892.00Hassan Mirabedi DD - ES*****0772 10/1/2110121270 4,351.00Gwendolyn Mitchell DD - ES*****6741 10/1/2110121271 1,447.00Rodney Montgomery
or Sharon Montgomery
DD - ES*****0985
10/1/2110121272 1,874.00Erik L Morris DD - ES*****4676
10/1/2110121273 1,990.00Diane Morin DD - ES*****3624
10/1/2110121274 803.00Brien Brothers, LLC
C/O Mynd Management, IC.

DD - ES*****8820
10/1/2110121275 4,155.00Mynd Management Inc, DD - ES*****1388 10/1/2110121276 3,552.00Ehsan Nabkel DD - ES*****0105
10/1/2110121277 6,828.00Shinder Paul Narabut DD - ES*****6234 10/1/2110121278 16,800.00NC Associates, Inc. DD - ES*****0054 10/1/2110121279 2,938.00Michael Nelson DD - ES*****9180 10/1/2110121280 1,741.00Guy Nesbeth DD - ES*****5257
10/1/2110121281 2,857.00Dominic Y Ng DD - ES*****1072
10/1/2110121282 4,033.00Knowland Ging Ng DD - ES*****3604 10/1/2110121283 1,321.00Patrick Ng
Mike Perry, Property Manager
DD - ES*****8594
10/1/2110121284 1,642.00Hieu Nguyen DD - ES*****0738
10/1/2110121285 2,162.00Huy Quang Nguyen DD - ES*****7154 Check Summary PWO 09/29/2021 Page 11©2021, MRI Software LLC - All Rights Reserved. 574
10/1/2110121286 1,925.00Mai Thi Thanh Nguyen DD - ES*****8307 10/1/2110121287 1,857.00Quyen Nguyen DD - ES*****4366
10/1/2110121288 688.00Tieu Nguyen DD - ES*****8241
10/1/2110121289 2,500.00Nichole Nicholson DD - ES*****2660 10/1/2110121290 3,323.00Ernest Nichols III DD - ES*****7265 10/1/2110121291 5,425.00Peter Niloufari DD - ES*****6497 10/1/2110121292 1,690.00Kevin Nord DD - ES*****8129
10/1/2110121293 1,915.00Richard A Norte DD - ES*****0056 10/1/2110121294 1,094.00North State Financial, Inc. DD - ES*****2286 10/1/2110121295 19,849.00New Way Management Services, Inc. DD - ES*****7171 10/1/2110121296 173.49Oakland Housing Authority DD - ES*****0758 10/1/2110121297 882.00Sheryl O'Brien DD - ES*****0056
10/1/2110121298 1,434.00Jennifer Odei DD - ES*****1194
10/1/2110121299 643.00Dwight J Owens DD - ES*****5572
10/1/2110121300 1,694.00Diane Oles DD - ES*****1780
10/1/2110121301 1,932.00Esosa A. Omokaro DD - ES*****4543 10/1/2110121302 1,785.00Sandra L Ortiz DD - ES*****3741 10/1/2110121303 2,716.00Chinenye Osuagwu DD - ES*****1081 10/1/2110121304 2,517.00Olubukola Amoke Oyebade DD - ES*****9139 10/1/2110121305 2,577.00Mutlu Ozer DD - ES*****3324
10/1/2110121306 3,297.00Diablo Pacific, Inc. DD - ES*****6009 10/1/2110121307 2,769.00Pacific Living, LLC DD - ES*****4083 10/1/2110121308 2,800.00Hemangini & Vijendra Patel DD - ES*****7811 10/1/2110121309 787.00Kokila Patel DD - ES*****0885
10/1/2110121310 1,282.00Patiala, LLC
Deepinder Kaur or Ajay Singh
DD - ES*****0346
10/1/2110121311 574.00Virendra M. Patel DD - ES*****8684 10/1/2110121312 1,760.00Jason Pauline DD - ES*****8047
10/1/2110121313 1,391.00Loycell Peacock DD - ES*****3189 10/1/2110121314 1,272.00Scott Pease DD - ES*****5165
10/1/2110121315 1,486.00Alonso R. Perez DD - ES*****8805 10/1/2110121316 603.00Maria Del Carmen Perez DD - ES*****3278 10/1/2110121317 922.00Lowde Y. Perkins DD - ES*****6784 10/1/2110121318 1,922.00Cong Thi Pham DD - ES*****4893
10/1/2110121319 2,583.00May K. Pho DD - ES*****5884
10/1/2110121320 2,952.00Pittsburg Park Apartments DD - ES*****0958 10/1/2110121321 1,458.00SK Pittsburg Bay Point
SK Pittsburg Bay Point
DD - ES*****2744
10/1/2110121322 1,712.00Bay Point Orphans Fund, LLC DD - ES*****1097 10/1/2110121323 2,486.00Prime Metropolis Properties, Inc. DD - ES*****8826 10/1/2110121324 1,769.00IH5 Property West LP DD - ES*****2849 Check Summary PWO 09/29/2021 Page 12©2021, MRI Software LLC - All Rights Reserved. 575
10/1/2110121325 1,700.00Marples Property Management DD - ES*****3398 10/1/2110121326 3,249.00A. Meadows Property Management DD - ES*****4650 10/1/2110121327 1,711.00Parks Properties DD - ES*****6551 10/1/2110121328 3,174.00Stokley Properties LLC Harbor DD - ES*****7789 10/1/2110121329 4,252.00Property Upsurge, Inc. DD - ES*****8055 10/1/2110121330 835.00Amjad Qaqish DD - ES*****0782
10/1/2110121331 1,800.00Sam or Sonia Quinones DD - ES*****9542 10/1/2110121332 1,387.00Amos Radford DD - ES*****4029
10/1/2110121333 1,819.00Kuljit P Raju DD - ES*****1034
10/1/2110121334 2,273.00Paramjit K. Raju DD - ES*****2261 10/1/2110121335 2,042.00Christopher Ramirez DD - ES*****3452 10/1/2110121336 1,177.00Enrique or Stacy Ramirez DD - ES*****8489 10/1/2110121337 1,345.00Erika Ramirez DD - ES*****2162
10/1/2110121338 1,957.00Rohini Ram-Cline DD - ES*****2283 10/1/2110121339 1,933.00David Raughton DD - ES*****6068 10/1/2110121340 1,581.00RayCaro Inc. DD - ES*****8337
10/1/2110121341 1,605.00Croskey Real Estate, Inc. DD - ES*****8227 10/1/2110121342 3,628.00Amerasia Real Estate Fund LLC DD - ES*****6703 10/1/2110121343 23,068.00Reliant - Woods Grove, LP DD - ES*****7083 10/1/2110121344 538.00Eric Franklin Remson DD - ES*****7349 10/1/2110121345 1,964.00Kameryn Victoria Ray DD - ES*****9215 10/1/2110121346 1,901.00Roger Riley DD - ES*****9321
10/1/2110121347 6,880.00Rising Investments LLC DD - ES*****4562 10/1/2110121348 2,679.00Robert W. Daniels DD - ES*****4809 10/1/2110121349 2,504.00Jason Ruffin DD - ES*****0694
10/1/2110121350 1,746.00Elvira Ruiz DD - ES*****4579
10/1/2110121351 2,300.00Constance Russell DD - ES*****5248 10/1/2110121352 1,649.00Maridel P Santos DD - ES*****3871 10/1/2110121353 1,188.00Gregory Paul Schulz DD - ES*****7615 10/1/2110121354 2,284.00Richard M. Sciortino DD - ES*****9954 10/1/2110121355 1,897.00Jacqueline Selinger DD - ES*****7031 10/1/2110121356 1,566.00Young Sook Seroy DD - ES*****5346 10/1/2110121357 2,559.00SETRC, LLC DD - ES*****6765
10/1/2110121358 1,016.00Mohinder Sharma DD - ES*****1446 10/1/2110121359 1,212.00Shailesh & Bela Patel DD - ES*****7239 10/1/2110121360 1,939.00Mohammad Shekib DD - ES*****1357 10/1/2110121361 1,535.00Yihui Shi DD - ES*****5981
10/1/2110121362 5,373.00Shorten Investments LLC DD - ES*****5994 10/1/2110121363 9,399.00Sierra Pacific Properties Inc
Sierra Pacific Properties Inc
DD - ES*****7396
10/1/2110121364 14,571.00Siena Court Apartments DD - ES*****7789 Check Summary PWO 09/29/2021 Page 13©2021, MRI Software LLC - All Rights Reserved. 576
10/1/2110121365 4,513.00Sierra Pacific Properties
Peppertree Apartments
DD - ES*****7396
10/1/2110121366 27,123.00Sierra Pacific Properties
Woodland Hills Apartments
DD - ES*****7396
10/1/2110121367 982.00Frank M. Siino DD - ES*****6650
10/1/2110121368 1,530.00Joseph Michael Siino DD - ES*****8035 10/1/2110121369 506.00Gloria Silva DD - ES*****5399
10/1/2110121370 1,688.00Marc J. Simpson DD - ES*****8407 10/1/2110121371 1,500.00Son Singh DD - ES*****6058
10/1/2110121372 1,270.00Crystal Situ DD - ES*****0700
10/1/2110121373 1,975.00Lakesha Michelle Smith
Lionel R Smith
DD - ES*****3853
10/1/2110121374 1,898.00Molly Smith DD - ES*****4970
10/1/2110121375 945.00Sherritta M Smith DD - ES*****9092 10/1/2110121376 2,473.00Cinthia Sosa DD - ES*****2032
10/1/2110121377 2,131.00Angela E. Robinson-Spencer DD - ES*****6977 10/1/2110121378 1,784.00Deborah Steppe DD - ES*****5343 10/1/2110121379 1,900.00Darice Streeter
c/o R R Rentals
DD - ES*****5308
10/1/2110121380 1,964.00Abby Sukarto DD - ES*****8216
10/1/2110121381 2,564.00Jezzy Sukaemi DD - ES*****1808
10/1/2110121382 1,351.00Ms. Li Su DD - ES*****7479
10/1/2110121383 2,701.00Summit Venture Group, LLC DD - ES*****1235 10/1/2110121384 1,754.00Kamaljeet Surila DD - ES*****6168 10/1/2110121385 3,040.00Svetlana Kondratiouk DD - ES*****0804 10/1/2110121386 7,715.00Joyce Hui Sy DD - ES*****0399
10/1/2110121387 1,609.00Tasharie C. Ameral DD - ES*****3065 10/1/2110121388 3,216.00Yun Teng
Weijie Zhang
DD - ES*****6283
10/1/2110121389 2,675.00Ms. Natasha Terry DD - ES*****9166 10/1/2110121390 2,875.00Quyen Minh Thai DD - ES*****2164 10/1/2110121391 2,200.00Silvia Thein and Ada Choi DD - ES*****9314 10/1/2110121392 2,654.00Tequila Nashannon Thornton DD - ES*****7191 10/1/2110121393 2,229.00ChingJen Tong DD - ES*****4049
10/1/2110121394 1,486.00Yoway Wilson Tong DD - ES*****1714 10/1/2110121395 1,374.00Lourdes or Raymond Tovar DD - ES*****1405 10/1/2110121396 3,025.00Raphael Minhtuyen Tran DD - ES*****2094 10/1/2110121397 2,783.00Richard Tran DD - ES*****8623
10/1/2110121398 1,148.00Thuy Tran DD - ES*****1327
10/1/2110121399 1,422.00Thanh Van Trinh DD - ES*****6165 10/1/2110121400 1,094.00Sean Thuyet Truong DD - ES*****5313 10/1/2110121401 1,717.00Van Truong DD - ES*****9321
Check Summary PWO 09/29/2021 Page 14©2021, MRI Software LLC - All Rights Reserved. 577
10/1/2110121402 2,613.00Erica Uschold DD - ES*****6917
10/1/2110121403 1,169.00Lidia Valladares DD - ES*****4582 10/1/2110121404 1,498.00Victor D Valenzuela DD - ES*****0250 10/1/2110121405 1,550.00Gary D. Vasconcellos DD - ES*****3371 10/1/2110121406 4,328.00Nuno G Vieira DD - ES*****9682
10/1/2110121407 1,239.00Kim Uyen Minh Vu DD - ES*****7391 10/1/2110121408 1,205.00Stephen Cordell Wafer DD - ES*****2720 10/1/2110121409 2,578.00Lining Wan DD - ES*****6924
10/1/2110121410 2,032.00Wei Wang DD - ES*****6945
10/1/2110121411 1,781.00Yu Ruo Wang DD - ES*****1634
10/1/2110121412 3,118.00Ms. Brigitte Warren
C/O Perry Realty Team
DD - ES*****7593
10/1/2110121413 1,996.00Mildred Lucille Washington DD - ES*****5502 10/1/2110121414 3,422.00Wenying Chang DD - ES*****4384
10/1/2110121415 651.00Holly Wen DD - ES*****5295
10/1/2110121416 4,904.00Lewis White & Ruth White
Elma Ruth White
DD - ES*****4908
10/1/2110121417 1,690.00Fenny Wijayanti DD - ES*****6220 10/1/2110121418 1,951.00Ms Adrienne Wilson
C/O Gabe Essoe
DD - ES*****7867
10/1/2110121419 936.00Kathleen and John Wilson DD - ES*****5057 10/1/2110121420 2,207.00Kathy D. Williams DD - ES*****8702 10/1/2110121421 2,564.00Tasia La Vonda Williams DD - ES*****5480 10/1/2110121422 999.00Windeler Development Group, Inc. DD - ES*****5026 10/1/2110121423 8,941.00Har Pan Wong DD - ES*****1157
10/1/2110121424 1,522.00Joanne Wong DD - ES*****6356
10/1/2110121425 508.00Kinney Ming Wong DD - ES*****1060 10/1/2110121426 1,818.00Vincent Wong DD - ES*****2784
10/1/2110121427 3,728.00Hong Wu DD - ES*****3962
10/1/2110121428 2,701.00Zhang Jin Wu DD - ES*****3698
10/1/2110121429 3,942.00Drewcillia Wyatt DD - ES*****2556 10/1/2110121430 2,210.00Sheree Wynn DD - ES*****2651
10/1/2110121431 2,940.00Chao Xu DD - ES*****4644
10/1/2110121432 2,725.00Ping Ping Xu
Keming Wang
DD - ES*****3880
10/1/2110121433 2,853.00Zhou Xu DD - ES*****5087
10/1/2110121434 2,512.00Yifan Ye
Mike Perry, Property Manager
DD - ES*****4383
10/1/2110121435 912.00Sally Yip DD - ES*****6779
10/1/2110121436 1,790.00Yong Qiang Lu DD - ES*****6210
10/1/2110121437 2,376.00Chris Kui You DD - ES*****6178
Check Summary PWO 09/29/2021 Page 15©2021, MRI Software LLC - All Rights Reserved. 578
10/1/2110121438 1,295.00Yee Yue Cheung DD - ES*****7622 10/1/2110121439 2,455.00Mohammad Zalmaiyar DD - ES*****8664 10/1/2110121440 2,726.00Feng Zhang DD - ES*****8685
10/1/2110121441 1,412.00Jielu Zhao DD - ES*****7638
10/1/2110121442 2,721.00Katherine Zhao DD - ES*****2407 10/1/2110121443 1,966.00Wei Bin Zhang or Gao Wei DD - ES*****2940 10/1/2110121444 1,825.00Xirong Zhao DD - ES*****3259
10/1/2110121445 1,637.00Yan Zhang DD - ES*****5640
10/1/2110121446 1,899.00Xiang Yang Zheng DD - ES*****4367 10/1/2110121447 2,441.00Zhixing Li DD - ES*****9263
10/1/2110121448 1,932.00Joy Yi Zhou DD - ES*****3830
10/1/2110121449 5,365.00Shengguo Zhu DD - ES*****7805
10/1/2110121450 5,084.00Ying Zhu
Ying Zhu
DD - ES*****6132
10/1/2110121451 1,333.00Weijie Zhang DD - ES*****4651
$1,504,964.60
1,493,698.57
10,980.32
HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim
285.71Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
Housing Choice Voucher
$1,504,964.60
1,493,698.57
10,980.32
HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim
285.71Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
Grand Total
Check Summary PWO 09/29/2021 Page 16©2021, MRI Software LLC - All Rights Reserved. 579
Check
Number Amount
Check Summary
Check Date Payee Tax ID Payee
Housing Choice Voucher
October 1, 2021
10/1/2110121467 12.00Sameer Jain DD - ES*****4910
$12.00

12.00 0.00
HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim

0.00Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
Housing Choice Voucher
Check
Number Amount
Check Summary
Check Date Payee Tax ID Payee
VASH
October 1, 2021
10/1/2150204 71.00John M Ferguson* *****2062
10/1/2150205 122.00Michael Wimmer*****5735
10/1/2150206 29.00Troy Mills*****7845
10/1/2150207 52.00Steven Williamson*****9543
10/1/2150208 2,109.00JOW & AAW, LLC*****9325
10/1/2150209 1,483.00Western Addition Apartments, LLC*****9326 10/1/2150210 1,172.00Jimmy Bhatia*****1636
10/1/2150211 1,267.00George Edward Cole*****2361
10/1/2150212 1,700.00MSR Rental Properties, LLC
C/O EEN Property Management
*****2116
10/1/2150213 3,874.00Ventana Rental Homes*****5770
10/1/2150214 7,559.00Marina Heights Apartments, LP*****7378 10/1/2110121452 1,483.00Felipe Amarante* DD - ES*****4636 10/1/2110121453 1,370.00Ken Bartlett DD - ES*****3909
10/1/2110121454 720.00Adrienne Kelly Belton DD - ES*****7492 10/1/2110121455 1,261.00Som N Bhatia DD - ES*****7075
10/1/2110121456 1,079.00Joe Burns DD - ES*****8860
Check Summary PWO 09/30/2021 Page 1©2021, MRI Software LLC - All Rights Reserved. 580
10/1/2110121457 1,500.00Clara Beatriz Cardenas DD - ES*****2513 10/1/2110121458 0.00Contra Costa County Housing Authority DD - ES*****0746 10/1/2110121459 16,421.00Creekside Apartment Investors LLC DBA Creekside Village
DD - ES*****3772
10/1/2110121460 1,354.00Olga M. Disney DD - ES*****9507 10/1/2110121461 600.00Mercy Housing California XXXVIII
East Leland Court Apartments
DD - ES*****3406
10/1/2110121462 789.00Fox Creek Apartments DD - ES*****4032 10/1/2110121463 1,822.00FFR Investments LLC DD - ES*****4432 10/1/2110121464 3,160.00Gateway Apartments DD - ES*****5111 10/1/2110121465 1,729.00Abhilash Gupta DD - ES*****5267 10/1/2110121466 3,270.00David T. Hennigan DD - ES*****6728 10/1/2110121468 2,472.00Yiping I. and Frederic Leroudier DD - ES*****3555 10/1/2110121469 1,142.00James J. Busby and Irvin Deutcher a Partnership DBA Crestview Apartments
DD - ES*****3386
10/1/2110121470 3,074.00Paul Livson DD - ES*****1547
10/1/2110121471 3,538.00Xiangwen Lu DD - ES*****1494
10/1/2110121472 1,500.00James McDonald DD - ES*****2242 10/1/2110121473 3,037.00Northstar Financial Group, LLC DD - ES*****9886 10/1/2110121474 1,685.00Ramsey Horton DD - ES*****7228
10/1/2110121475 1,662.00Amerasia Real Estate Fund LLC DD - ES*****6703 10/1/2110121476 2,684.00Reliant - Woods Grove, LP DD - ES*****7083 10/1/2110121477 3,823.00Sierra Pacific Properties Inc
Sierra Pacific Properties Inc
DD - ES*****7396
10/1/2110121478 1,165.00Siena Court Apartments DD - ES*****7789 10/1/2110121479 2,815.00Sierra Pacific Properties
Peppertree Apartments
DD - ES*****7396
10/1/2110121480 1,893.00Sierra Pacific Properties
Woodland Hills Apartments
DD - ES*****7396
10/1/2110121481 1,957.00Ramzi D Srouji DD - ES*****3465 10/1/2110121482 1,420.44Suisun City Housing Authority DD - ES*****0437 10/1/2110121483 1,713.00Raphael Minhtuyen Tran DD - ES*****2094 10/1/2110121484 1,957.00Isidoro Weitzman DD - ES*****4563 10/1/2110121485 1,294.00Lewis White & Ruth White
Elma Ruth White
DD - ES*****4908
Check Summary PWO 09/30/2021 Page 2©2021, MRI Software LLC - All Rights Reserved. 581
$94,827.44
94,158.44
274.00
HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim
395.00Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
VASH
$94,839.44
94,170.44
274.00
HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim
395.00Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
Grand Total
Check Summary PWO 09/30/2021 Page 3©2021, MRI Software LLC - All Rights Reserved. 582
Check
Number Amount
Check Summary
Check Date Payee Tax ID Payee
Housing Choice Voucher
October 15, 2021
10/15/2150216 1,342.00Marina Heights Apartments, LP*****7378 10/15/21101521001 94.00Jeannette D. Crespo* DD - ES*****6569 10/15/21101521002 103.00Fox Creek Apartments DD - ES*****4032 10/15/21101521003 217.00Jesse Gonzaga DD - ES*****3032
10/15/21101521004 535.00Abhilash Gupta DD - ES*****5267 10/15/21101521005 309.00David T. Hennigan DD - ES*****6728 10/15/21101521006 64.00Radha Mahesram DD - ES*****2191
10/15/21101521007 1,824.00Momin Raees DD - ES*****4885
10/15/21101521008 205.00Rodney Montgomery
or Sharon Montgomery
DD - ES*****0985
10/15/21101521009 141.00NC Associates, Inc. DD - ES*****0054 10/15/21101521010 1,689.00Prime Metropolis Properties, Inc. DD - ES*****8826 10/15/21101521011 13,947.00RH Portofino Owner CA LLC DD - ES*****3881 10/15/21101521013 1,617.00Abby Sukarto DD - ES*****8216 10/15/21101521014 475.00Fenny Wijayanti DD - ES*****6220 10/15/21101521015 114.00Xirong Zhao DD - ES*****3259
$22,676.00
22,676.00

0.00 HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim

0.00Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
Housing Choice Voucher
Check
Number Amount
Check Summary
Check Date Payee Tax ID Payee
VASH
October 15, 2021
10/15/2150215 2,708.00Olga M. Disney* *****9507
Check Summary PWO 10/14/2021 Page 1©2021, MRI Software LLC - All Rights Reserved. 583
10/15/21101521012 216.00Sierra Pacific Properties Inc
Sierra Pacific Properties Inc
DD - ES*****7396
$2,924.00
2,924.00

0.00 HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim

0.00Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
VASH
$25,600.00
25,600.00

0.00 HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim

0.00Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
Grand Total
Check Summary PWO 10/14/2021 Page 2©2021, MRI Software LLC - All Rights Reserved.

VASH
584
Ck# Amount HAP ₁ VASH₂ UR₃ Portability Admin. Fee TOTAL 50217-50356 1,602,319.58$ 1,495,408.82 87,166.44 10,857.32 8,887.00 - 1,602,319.58$ 110121001-110121462

50357-50363 22,424.00 9,358.00 3,386.00 793.00 8,887.00 - 22,424.00 111521001-111521009
TOTAL 1,624,743.58$ 1,504,766.82 90,552.44 11,650.32 17,774.00 - 1,624,743.58$ ¹Housing Assistance Payment ²Veterans Affairs Supportive Housing ³Utility Reimbursement TOTAL
Salaries and Wages 42,572.10$
Salaries- Overtime 320.98
Retirement Miscellaneous 3,179.79
Health Insurance - Employees 9,368.32
Life Insurance 78.34
Dental Insurance 827.24
Vision - Employee 93.76
Workers' Compensation 1,378.97
Unemployment Insurance 252.32
F I C A & Medicare 3,316.53
Deferred Compensation - Employer 831.26
Office Supplies & Materials 5,383.94
Utilities - Electric 1,172.78
Utilities - Water 41.68
Utilities - Telephone Service 507.33
Utilities - WiFi/Cellphone Service 232.57
Other Contractual & Professional Service 35,051.24
Building Rental 2,375.00
Fleet Maintenance Alloc Chgs 16.00
Utilities - Water 49.85
Maintenance & Repairs 2,375.00
Other fees 216.60
109,641.60$
Ck# Reason Amount
Void check None for November 2021 -$
-
TOTAL -$
Prepared by: HB
Reviewed by: LM 1,734,385.18$

VOIDED CHECKS
& ADJUSTMENTS

NET OF ISSUED AND VOIDED PAYMENTS

HOUSING AUTHORITY OF THE CITY OF PITTSBURG

DISBURSEMENT SUMMARY
FOR THE MONTH ENDED NOVEMBER 30th, 2021

VOUCHERSADMINISTRATIVE EXPENSES
Description
I:\Departments\Finance\Divisions\Housing\Housing\3 Council's Disbursement List\FY2021 - 2022\November 2021\Disbursement Summary July 2021 - June 2022 585
Check
Number Amount
Check Summary
Check Date Payee Tax ID Payee
Housing Choice Voucher
November 1, 2021
11/1/2150217 30.00Amana K Cornish* *****2494
11/1/2150218 103.00Angelique F Davis*****7533
11/1/2150219 147.00Ashley M Brown*****7730
11/1/2150220 63.00Christina M Fitzgerald*****1702
11/1/2150221 33.00Cynthia g Cones*****4282
11/1/2150222 47.00Dajon W Smith*****0269
11/1/2150223 36.00Darren M Thompson*****3976
11/1/2150224 173.00Delfonse A Lewis*****2319
11/1/2150225 175.00Elisa Johnson*****3528
11/1/2150226 85.00Eva L Mangum*****3840
11/1/2150227 253.50Franchise Tax Board
11/1/2150228 208.00Iman N Hanif*****8874
11/1/2150229 123.00Jade Nelson*****6015
11/1/2150231 23.00Javecia M Horton*****7910
11/1/2150232 29.00Jo Ann Brooks*****6377
11/1/2150234 220.00Joshua C Perez*****4091
11/1/2150235 34.00Kawanda M Dotson*****2309
11/1/2150236 67.00Krystal M W illiams*****6519
11/1/2150237 38.00Laneava S Blanks*****7253
11/1/2150238 1.00Lyniece N Eddins*****3960
11/1/2150239 14.00Maria B Martinez*****3347
11/1/2150240 234.00Melissa J Perkins*****8042
11/1/2150242 37.00Monika Smith*****2674
11/1/2150243 137.00Nakisha Fountain*****9905
11/1/2150244 79.00Samaiyah A Warren*****6935
11/1/2150245 304.00Shamia L Patterson*****5994
11/1/2150246 98.00Shanae V Washington*****3403
11/1/2150247 39.00Tatyana A Jackson*****3772
11/1/2150248 21.00Thelma R Hearne*****6806
11/1/2150250 27.00Patricia A Blocker*****1418
11/1/2150251 175.00Jaime M Lopez*****1654
11/1/2150252 57.00Raquel E Miller*****2890
11/1/2150253 233.00Albert K Lea III*****1679
11/1/2150254 124.00Danielle M Thomas*****5232
Check Summary PWO 10/27/2021 Page 1©2021, MRI Software LLC - All Rights Reserved. 586
11/1/2150255 144.00Bobbie J Royston*****0164
11/1/2150256 317.00Ono c Rothschild*****4208
11/1/2150257 109.00Evelyn Smith*****2184
11/1/2150258 15.00Livis J Sanders*****9858
11/1/2150259 53.00Irma M Castillo*****3035
11/1/2150260 115.00Pashenia D Sanders*****4119
11/1/2150261 38.00Mary P Grigsby*****5133
11/1/2150262 9.00Kamika C Thigpen*****3180
11/1/2150263 103.00Vonia Jackson*****8373
11/1/2150264 110.00Mildred G Botello*****8275
11/1/2150265 265.00Destiny S Albert*****0478
11/1/2150266 250.00Nieza M Burrus*****8665
11/1/2150267 68.00Regina D Tucker*****8612
11/1/2150268 48.00Carol J Davis*****9687
11/1/2150269 177.00Melvina D Brunt*****7988
11/1/2150270 277.00Tara C Cole*****8959
11/1/2150271 292.00Sherron A Camp*****6015
11/1/2150272 145.00Akilah Z Parker*****0531
11/1/2150273 121.00Tiffany N Butler*****5301
11/1/2150274 7.00Michelle m Berry*****5492
11/1/2150275 80.00Michele N Nichols*****7135
11/1/2150276 7.00Theresa p Jones*****8831
11/1/2150277 3.00Lashawn P Fields*****5626
11/1/2150278 81.00Kristina M Greer*****5232
11/1/2150279 79.00Mannah S Parrott*****3113
11/1/2150280 118.36Janet Brown*****6215
11/1/2150281 39.00Freddie L Henderson*****4767
11/1/2150282 15.00Darrell C Carter*****9835
11/1/2150283 11.00Shirley J Strausbaugh*****3181
11/1/2150284 60.00Monique Thompson*****2695
11/1/2150285 39.00Be Thi Nguyen*****4973
11/1/2150286 61.00Virgie r Gray*****0903
11/1/2150287 29.00Melissa R Griffin*****6507
11/1/2150288 22.00Tiffany L Pellom*****1129
11/1/2150289 265.00Michelle T Cocker*****4736
11/1/2150290 11.00Delois Sanford*****4987
11/1/2150291 90.00Charlene M Best*****3869
11/1/2150292 66.00Renee d Ford*****8818
11/1/2150293 42.00Ebony N Manning*****4721
11/1/2150294 35.00Theresa M Evans*****1595
11/1/2150296 101.00Kimdreal G Venson*****8494
Check Summary PWO 10/27/2021 Page 2©2021, MRI Software LLC - All Rights Reserved. 587
11/1/2150297 21.00Latasha P Martin*****4672
11/1/2150298 292.00Jakeesha S Acree*****5692
11/1/2150299 62.00Tamika Brown*****1606
11/1/2150300 106.00DeAndre A Ellingberg*****8308
11/1/2150301 229.00Crystal j Houston*****5083
11/1/2150302 275.00Carrie L Saravia*****8992
11/1/2150303 43.00Shawna M Jones*****6858
11/1/2150304 230.00Genevieve L Allen*****1698
11/1/2150305 116.00Kwaume J Frederick*****6438
11/1/2150306 111.00Hermajo L Hoskins*****6573
11/1/2150307 92.00Linda P Smith*****6355
11/1/2150308 265.00Ebony N Washington*****8533
11/1/2150309 45.00Debra Gregory*****0256
11/1/2150310 167.00Stacie J Hogan*****3277
11/1/2150311 178.00Antoinette D Durrett*****8765
11/1/2150312 26.00Sau C Ly*****2542
11/1/2150313 47.00Nathan Banks JR*****6953
11/1/2150314 7.00Beverly A Lockwood*****0342
11/1/2150315 26.00Ashley S Andrews*****0410
11/1/2150316 39.00Ardean M Goulart*****6598
11/1/2150317 25.00Vinisha D Thornton*****1951
11/1/2150318 132.00Briana l Edwards*****0849
11/1/2150319 55.00Daudi K Edmond*****7822
11/1/2150320 215.00Monique c Chaves*****5758
11/1/2150321 280.00Leilani S Gomez*****6095
11/1/2150322 1,706.00JOW & AAW, LLC*****9325
11/1/2150323 1,400.00A Classey Corp.

DBA: ACL Property Management
*****6825
11/1/2150324 4,145.00Western Addition Apartments, LLC*****9326 11/1/2150325 2,601.00Alamo Square Apartments LLC*****8574 11/1/2150326 1,486.00Jimmy Bhatia*****1636
11/1/2150327 2,796.00Mommi Cannon*****3581
11/1/2150328 1,635.00George Edward Cole*****2361
11/1/2150329 1,541.00Mr. Donald Rhodes
C/O Paul Shatswell Estate
*****2979
11/1/2150330 1,834.00Federal D Glover*****7079
11/1/2150331 2,458.00Guild Mortgage
Loan # 503-2003900
*****6137
11/1/2150332 1,720.00Hartz Property Management*****0348 11/1/2150333 3,274.00Diamond Hillside Apartments*****1057 11/1/2150334 2,599.14San Francisco Housing Authority*****2959 11/1/2150335 2,364.00Steven Lau*****3941
Check Summary PWO 10/27/2021 Page 3©2021, MRI Software LLC - All Rights Reserved. 588
11/1/2150336 2,725.00Miaogen Lu*****4593
11/1/2150337 1,127.00Dante McDonald*****3124
11/1/2150338 1,789.00Darryl H. Milburn*****4305
11/1/2150339 1,963.00Ba Nguyen
Thu Thi Ngo
*****2593
11/1/2150340 1,816.00Lorene Paysinger*****9182
11/1/2150341 1,480.00Linda Phon*****7243
11/1/2150343 1,781.00Salmana S. Shah*****2839
11/1/2150344 6,001.00Sierra Pacific Properties*****7396 11/1/2150345 1,695.00Khalid Sultan*****8705
11/1/2150346 1,256.00Albert S Tam*****8191
11/1/2150347 1,855.00Ventana Rental Homes*****5770
11/1/2150348 759.00Veritel Homes LLC*****3239
11/1/2150349 1,419.00San Marcos Villas*****1355
11/1/2150350 3,513.00Western Upper Haight Street Apartments, LLC*****9322 11/1/2150351 1,467.00Ying Na Yeung*****1102
11/1/2150353 1,800.00Fanny Kao Huang*****1535
11/1/2150354 19,319.00Marina Heights Apartments, LP*****7378 11/1/2150355 18,578.00Marina Heights Apartments, LP*****7378 11/1/2150356 13,757.00Marina Heights Apartments, LP*****7378 11/1/21110121001 5,980.009th Street Associates, LP* DD - ES*****2626 11/1/21110121002 926.00Meerwais Abdiani DD - ES*****0229 11/1/21110121003 17,142.00ABJ Enterprises, Inc. dba Blue Line Property Management
DD - ES*****8167
11/1/21110121004 2,103.00Leonda R Addison DD - ES*****9050 11/1/21110121005 1,557.00Amitabh Agrawal DD - ES*****7139 11/1/21110121006 1,117.00Rosario Aguilar DD - ES*****6232 11/1/21110121007 2,071.00Rosa Aguirre DD - ES*****5759
11/1/21110121008 1,780.00Demetrius Alexander DD - ES*****9530 11/1/21110121009 710.00Jane Alexander DD - ES*****5726
11/1/21110121010 1,551.00Dale Alvarez DD - ES*****9681
11/1/21110121012 1,974.00Cecilia Anderson DD - ES*****0104 11/1/21110121013 2,233.00Shawn Anderson DD - ES*****9111 11/1/21110121014 2,540.00Anisa Ebadi DD - ES*****5423
11/1/21110121015 32,001.00Stoneman Apartments DD - ES*****5951 11/1/21110121016 11,265.00Stoneman Apartments DD - ES*****5951 11/1/21110121017 2,008.00Mariteresa Arenson
c/o Select 1 Realty
DD - ES*****8701
11/1/21110121018 1,148.00Sergeant or Sima Austin DD - ES*****0707 11/1/21110121019 2,199.00Shruti Motilal Ba-Harani DD - ES*****4941 Check Summary PWO 10/27/2021 Page 4©2021, MRI Software LLC - All Rights Reserved. 589
11/1/21110121020 1,714.00Mel L. Banagan DD - ES*****2764 11/1/21110121021 820.00Carlos G. Barraza DD - ES*****4138 11/1/21110121022 1,446.00Ken Bartlett DD - ES*****3909
11/1/21110121023 2,627.00Donald Scott Barbour DD - ES*****1494 11/1/21110121024 1,939.00John Charles Bautista DD - ES*****7563 11/1/21110121025 1,175.00Christine Becerra DD - ES*****3637 11/1/21110121026 4,933.00Holly A Hawkins DD - ES*****9093 11/1/21110121028 1,815.00Charles Bell and Camino Johnson-Bell DD - ES*****8614 11/1/21110121029 29,325.00Belmont Apartments DD - ES*****2521 11/1/21110121030 31,520.00Belmont Apartments DD - ES*****2521 11/1/21110121031 30,691.00Belmont Apartments DD - ES*****2521 11/1/21110121032 934.00Alex Benjamen DD - ES*****5996
11/1/21110121033 1,643.00Tennyson Berry DD - ES*****6465 11/1/21110121034 2,403.00Bethel Global Development LLC DD - ES*****8634 11/1/21110121035 2,805.00Gina Bhatia DD - ES*****2209
11/1/21110121036 4,723.00Som N Bhatia DD - ES*****7075
11/1/21110121037 2,443.00Pinakin Bhatt DD - ES*****0602 11/1/21110121038 1,605.00Joseph B. Bachir DD - ES*****8470 11/1/21110121039 2,265.00Steven Booras DD - ES*****5924 11/1/21110121040 2,114.002018-2 IH Borrower LP DD - ES*****1438 11/1/21110121041 2,698.00Rosie M Boyd DD - ES*****2439
11/1/21110121042 2,051.00Victoria Boyko DD - ES*****8847 11/1/21110121043 1,441.00Kelly Ann Bradford DD - ES*****3037 11/1/21110121044 3,081.00Mariya Briggs DD - ES*****7855 11/1/21110121045 2,020.64Janet Brown DD - ES*****6215
11/1/21110121046 1,477.00Jessica G. Platt DD - ES*****7469 11/1/21110121047 2,589.00Blue Sapphire Homes, Inc. DD - ES*****9954 11/1/21110121048 4,200.00Huong T. Bui DD - ES*****2142
11/1/21110121051 1,863.00Donnell I. Carson DD - ES*****4042 11/1/21110121052 1,981.00Carpino, LLC DD - ES*****2700
11/1/21110121053 1,528.00Castle Creek Company, Inc.

Trust Account
DD - ES*****5079
11/1/21110121054 2,150.00Christopher Todd Chambers DD - ES*****6006 11/1/21110121055 745.00Cora Ann Chambers DD - ES*****6869 11/1/21110121056 2,165.00P. M. Chaobal DD - ES*****5571 11/1/21110121057 474.00Chao Chen DD - ES*****9661
11/1/21110121058 4,994.00Hong Chen DD - ES*****1853
11/1/21110121059 4,927.00Jienlin Chen DD - ES*****8946
11/1/21110121060 2,361.00Wenhua Chen DD - ES*****4714
11/1/21110121061 2,467.00Hwa-Yoong Chiu DD - ES*****5473 Check Summary PWO 10/27/2021 Page 5©2021, MRI Software LLC - All Rights Reserved. 590
11/1/21110121062 2,556.00Ada Choi DD - ES*****3211
11/1/21110121063 3,794.00Chun Ok Choi DD - ES*****2454
11/1/21110121064 2,291.00Michele Choi DD - ES*****7759
11/1/21110121065 2,632.00Chau Chung DD - ES*****2433
11/1/21110121066 3,922.00City of Pittsburg Housing Authority DD - ES*****0310 11/1/21110121067 1,233.00Juan F. Clara DD - ES*****3591 11/1/21110121068 0.00College Park Housing Authority DD - ES*****1362 11/1/21110121069 1,670.00Adolph Rudolph Cortesi III DD - ES*****0855 11/1/21110121070 1,311.00David Elmer Cortesi DD - ES*****5708 11/1/21110121071 1,125.14Contra Costa County Housing Authority DD - ES*****0746 11/1/21110121072 25,895.00Creekside Apartment Investors LLC DBA Creekside Village
DD - ES*****3772
11/1/21110121073 25,454.00Creekside Apartment Investors LLC DBA Creekside Village
DD - ES*****3772
11/1/21110121074 23,342.00Creekside Apartment Investors LLC DBA Creekside Village
DD - ES*****3772
11/1/21110121076 2,616.00Jeannette D. Crespo DD - ES*****6569 11/1/21110121077 1,664.00Patricia Crosby DD - ES*****7900 11/1/21110121078 1,739.00Jorge Robert Dagys Delevan
Catty Leticia Pajoluk
DD - ES*****3327
11/1/21110121079 1,464.00Justin Dailey DD - ES*****6248 11/1/21110121080 2,721.00Dam Quang To DD - ES*****1622
11/1/21110121081 1,714.00Danica J. French Evans DD - ES*****0793 11/1/21110121082 1,348.00Audrey Davis DD - ES*****2963
11/1/21110121083 1,091.00Kesha E. Davis DD - ES*****0396 11/1/21110121084 1,252.00Kevin Davidson DD - ES*****8929 11/1/21110121085 1,621.00Paulette Davis DD - ES*****4961 11/1/21110121086 1,429.00Roshan M. Davis DD - ES*****6115 11/1/21110121087 3,685.00Jagdeep or Shashi Dayal DD - ES*****9068 11/1/21110121088 1,825.00Wayman Dea DD - ES*****2031
11/1/21110121089 1,850.00Charles Dellamore DD - ES*****8370 11/1/21110121090 1,757.00David De La Torre DD - ES*****5882 11/1/21110121091 5,560.00Brigitte P. Doan DD - ES*****1004 11/1/21110121092 4,609.00Anna Phuongnam Thi Do DD - ES*****3531 11/1/21110121093 1,390.00JoAnn or Larry Domina DD - ES*****9716 11/1/21110121094 1,481.00Ester Coleman Dunlap DD - ES*****5568 11/1/21110121095 1,756.00Tyrone W. Duncan DD - ES*****5326 11/1/21110121096 1,345.00Linda Duong DD - ES*****6538
11/1/21110121097 2,555.00Mercy Housing California XXXVIII East Leland Court Apartments
DD - ES*****3406
11/1/21110121098 1,313.00Doris Engle Family Ltd Partnership c/o Select 1 Realty
DD - ES*****0372
11/1/21110121099 2,078.00Alma B Espiritu DD - ES*****3757 Check Summary PWO 10/27/2021 Page 6©2021, MRI Software LLC - All Rights Reserved. 591
11/1/21110121100 1,486.00Johnathan Espinoza DD - ES*****4023 11/1/21110121101 1,154.00Gerardo M. Esquivel DD - ES*****8122 11/1/21110121102 5,315.00Jianxin Fang DD - ES*****6027
11/1/21110121103 2,794.00Xiangfang Li DD - ES*****1830
11/1/21110121104 2,400.00Favian M. Wong DD - ES*****3602 11/1/21110121105 2,851.00Michael Mao
C/O Jing Feng
DD - ES*****3835
11/1/21110121106 1,775.00Barbara J. Fierner DD - ES*****2790 11/1/21110121107 1,137.00Joseph Field DD - ES*****9447
11/1/21110121108 1,570.00Hernan Roberto Figueroa DD - ES*****7691 11/1/21110121109 1,452.00Tochia D. Brewster Fleeton DD - ES*****0962 11/1/21110121110 1,395.00Alexander Flowers DD - ES*****5773 11/1/21110121111 26,121.00Fox Creek Apartments DD - ES*****4032 11/1/21110121112 4,242.00Fox Creek Apartments DD - ES*****4032 11/1/21110121113 1,775.00Monica Fraga DD - ES*****0284
11/1/21110121114 3,852.00Rejois O Frazier DD - ES*****6894 11/1/21110121116 2,164.00Mr. Darren Fuller DD - ES*****6265 11/1/21110121117 1,712.00Fan Fuller DD - ES*****8997
11/1/21110121118 2,050.00Gialene Gaines DD - ES*****9634 11/1/21110121119 2,677.00Aminifu Gamba DD - ES*****9590 11/1/21110121120 2,331.00Kelly Yu Min Gao DD - ES*****2189 11/1/21110121121 1,466.00Adraine Gardner DD - ES*****6981 11/1/21110121122 1,212.00Antoinette L Garcia DD - ES*****4278 11/1/21110121123 3,364.00David Gardner DD - ES*****7036 11/1/21110121124 2,377.00Rupesh Garg DD - ES*****0785
11/1/21110121125 2,204.00W illiam H. Gardiner DD - ES*****2931 11/1/21110121126 6,285.00Gateway Apartments DD - ES*****5111 11/1/21110121127 1,110.00Parvindokht Ghaboulidashti DD - ES*****5298 11/1/21110121128 1,738.00Eva Gholson DD - ES*****2770
11/1/21110121129 2,660.00Vernon or Eva Gholson DD - ES*****1145 11/1/21110121130 1,486.00Jacqueline Gill DD - ES*****5958 11/1/21110121131 5,077.00Mahavir Gill
Mahavir S Gill Sr
DD - ES*****3566
11/1/21110121132 1,483.00Sukpran Gill DD - ES*****8187
11/1/21110121133 2,456.00Gold A and S LLC DD - ES*****6084 11/1/21110121134 846.00Hadiya A Gomez DD - ES*****6208
11/1/21110121135 2,494.00Jesse Gonzaga DD - ES*****3032 11/1/21110121136 2,163.00Ting Gong DD - ES*****2367
11/1/21110121137 2,676.00Frances Greene DD - ES*****6940 11/1/21110121138 935.00Rodney Green DD - ES*****4872
11/1/21110121139 2,972.00Rupinder Grewal DD - ES*****3361 Check Summary PWO 10/27/2021 Page 7©2021, MRI Software LLC - All Rights Reserved. 592
11/1/21110121140 760.50Patricia Gridley DD - ES*****7325 11/1/21110121141 1,595.00Italo Grossi DD - ES*****6305
11/1/21110121142 1,413.00Amparo Guardado
Cesar Q. Guardado
DD - ES*****6721
11/1/21110121143 4,076.00Krystle Guan DD - ES*****0940
11/1/21110121144 1,359.00Bob Gunson Real Estate
C/O Julie Hang
DD - ES*****5987
11/1/21110121145 2,956.00Abhilash Gupta DD - ES*****5267 11/1/21110121146 878.00Donald R. Watson, Sr. DD - ES*****7930 11/1/21110121147 1,488.00Nicole Hackett DD - ES*****2314 11/1/21110121148 1,597.00Asharfun Nisha Hafiz DD - ES*****6176 11/1/21110121149 5,558.00Jeffrey Paul Hagler DD - ES*****0457 11/1/21110121150 1,712.00Delores Jane Hall DD - ES*****9827 11/1/21110121151 2,642.00Clarence Jerome Hardison DD - ES*****4299 11/1/21110121152 1,939.00David L Hart DD - ES*****6228
11/1/21110121153 6,467.00Lawrence Harrold DD - ES*****1769 11/1/21110121154 8,515.00Delta Hawaii Garden Apartments LLC DD - ES*****7423 11/1/21110121155 1,911.00Chuanhu He DD - ES*****5859
11/1/21110121156 2,026.00Ji Yuan He DD - ES*****0855
11/1/21110121157 15,820.00David T. Hennigan DD - ES*****6728 11/1/21110121158 3,228.00Silvester C. Henderson DD - ES*****3097 11/1/21110121159 363.00Elias Herrera DD - ES*****2157
11/1/21110121160 357.00Marva Hill DD - ES*****1603
11/1/21110121161 2,032.00Chainchal Hira DD - ES*****3207 11/1/21110121162 1,319.00Carl E. Hoard II DD - ES*****6255 11/1/21110121163 2,803.00Hanh Huu Hoang DD - ES*****7386 11/1/21110121164 2,087.00Havy S Hoag DD - ES*****5654
11/1/21110121165 1,746.00Albert Ho DD - ES*****4106
11/1/21110121166 1,316.00Joyce Ann Hoffman DD - ES*****8576 11/1/21110121167 1,360.00Ronald G. Holmes DD - ES*****4543 11/1/21110121168 3,342.00SRH Holdings LLC DD - ES*****7987 11/1/21110121169 484.00Invitation Homes DD - ES*****2768 11/1/21110121170 1,367.00Tony Ho DD - ES*****5700
11/1/21110121171 2,794.00Cheng Huang DD - ES*****9956
11/1/21110121172 2,860.00Ming Zin Huang DD - ES*****8816 11/1/21110121173 7,045.00Tao Huang DD - ES*****7984
11/1/21110121174 2,586.00Xia Jing Huang DD - ES*****7838 11/1/21110121175 1,985.00Nancy Xiu Zhen Hu DD - ES*****9084 11/1/21110121176 2,400.00Thinh Trieu Huynh DD - ES*****6229 11/1/21110121177 910.00IGreen House Inc. DD - ES*****0778 11/1/21110121178 3,228.00IH5 Property West LP DD - ES*****7951 Check Summary PWO 10/27/2021 Page 8©2021, MRI Software LLC - All Rights Reserved. 593
11/1/21110121179 1,451.00Keyee Investment LLC DD - ES*****8323 11/1/21110121180 1,991.00LaShon D Irving DD - ES*****1017 11/1/21110121181 2,319.00Michael or Kay Isola DD - ES*****6821 11/1/21110121182 1,891.00Jabbarr Love DD - ES*****4913
11/1/21110121183 2,165.00Brandi Jackson
c/o Perry Realty Team
DD - ES*****2036
11/1/21110121184 2,920.00Consuelo Marie Jackson DD - ES*****1075 11/1/21110121185 5,171.00Deepika Sameer Jain DD - ES*****5120 11/1/21110121186 7,887.00Sameer Jain DD - ES*****4910
11/1/21110121187 1,157.00Vishal S. Jain DD - ES*****3307 11/1/21110121188 2,611.00Jason Le DD - ES*****1349
11/1/21110121189 1,486.00Jian Xing Zhang DD - ES*****6917 11/1/21110121190 1,942.00Krystal Johnson DD - ES*****3090 11/1/21110121191 1,480.00Ronita Johnson DD - ES*****8569 11/1/21110121192 1,486.00James Jones DD - ES*****8867
11/1/21110121193 1,923.00Sharon Jones DD - ES*****2434
11/1/21110121194 1,700.00Mostaeen B Jouya DD - ES*****4905 11/1/21110121195 3,231.00Om Parkash Kalra DD - ES*****5647 11/1/21110121196 4,841.00Wei Kang DD - ES*****8425
11/1/21110121197 2,380.00Navkirandeep Kaur DD - ES*****7429 11/1/21110121198 2,050.00KC Prime LLC DD - ES*****5248
11/1/21110121199 1,830.00K. E. M. Group LLC DD - ES*****6180 11/1/21110121200 3,512.00Anthony Keslinke DD - ES*****9411 11/1/21110121201 2,318.00Kevin Moffett DD - ES*****6230 11/1/21110121202 1,436.00Faraz Ali Khan DD - ES*****2578 11/1/21110121203 3,021.00KW Kirker Creek, LLC DD - ES*****0888 11/1/21110121204 2,784.00John N Kitta DD - ES*****9221
11/1/21110121205 6,293.00Qi Yun Kuang DD - ES*****7475
11/1/21110121206 1,659.00Simon Kailiang Kuang DD - ES*****8506 11/1/21110121207 1,335.00Zdzislaw Kujawa DD - ES*****9316 11/1/21110121208 3,371.00Daniel Kwan DD - ES*****2585
11/1/21110121209 1,480.00Thomas LaFleur DD - ES*****8326 11/1/21110121210 1,415.00Chow Kang Lam DD - ES*****7845 11/1/21110121211 1,051.00Shirley Manly-Lampkin DD - ES*****6520 11/1/21110121212 1,454.00Peter C. Larsen DD - ES*****7975 11/1/21110121213 1,175.00Kevin Lassair
Terrilyn Lassair
DD - ES*****2401
11/1/21110121214 2,628.00Latif, LLC DD - ES*****4732
11/1/21110121215 4,112.00LCSTAR, LLC DD - ES*****2293
11/1/21110121216 2,018.00Dao Tran Le DD - ES*****0984
11/1/21110121217 2,370.00Jack Wai Lee DD - ES*****8548
Check Summary PWO 10/27/2021 Page 9©2021, MRI Software LLC - All Rights Reserved. 594
11/1/21110121218 2,235.00Siu Wan Windytiti Lee DD - ES*****1755 11/1/21110121219 1,664.00Steven Lee DD - ES*****2527
11/1/21110121220 1,899.00Yuhjen Juang Lee DD - ES*****5289 11/1/21110121221 2,461.00Huy Nguyen Le DD - ES*****7087 11/1/21110121222 714.00Lena Le DD - ES*****1860
11/1/21110121223 1,420.00Joseph C. Lerma DD - ES*****3782 11/1/21110121224 1,298.00Yiping I. and Frederic Leroudier DD - ES*****3555 11/1/21110121225 8,014.00John M. Leung DD - ES*****3410 11/1/21110121226 3,770.00May Leung or Rodney Chen DD - ES*****3743 11/1/21110121227 2,499.00Peter Leung DD - ES*****2110
11/1/21110121228 8,521.00James J. Busby and Irvin Deutcher a Partnership DBA Crestview Apartments
DD - ES*****3386
11/1/21110121229 2,449.00Faqiang Li DD - ES*****0416
11/1/21110121230 1,762.00Jie Li DD - ES*****8871
11/1/21110121231 1,505.00Jinhuan Li DD - ES*****7827
11/1/21110121232 1,123.00Joshua Li DD - ES*****9346
11/1/21110121233 1,166.00Tim Lindstrom
c/o AAA Property Management
DD - ES*****2649
11/1/21110121234 1,226.00Vivian Y Li DD - ES*****3881
11/1/21110121236 2,202.00Wei Min Li DD - ES*****0050
11/1/21110121237 1,357.00Ying Hong Li DD - ES*****9003
11/1/21110121238 2,596.00Belkis Zhong Li DD - ES*****0198 11/1/21110121239 2,001.00Paul Long DD - ES*****1646
11/1/21110121240 14,235.00Los Medanos Village Apartments DD - ES*****1474 11/1/21110121241 1,425.00Tony or Yvonne Louie DD - ES*****7531 11/1/21110121242 547.00Anthony Charles Loyola DD - ES*****3708 11/1/21110121243 883.00Jose Loza DD - ES*****7720
11/1/21110121244 2,383.00Andrew Kin Lui DD - ES*****2354 11/1/21110121245 1,482.00Wei Li u
Guangxin Frank Liu
DD - ES*****4658
11/1/21110121246 1,374.00The Entrust Group, Inc. FBO Theodore Lum IRA (acct #34892)
DD - ES*****7843
11/1/21110121247 560.00Curtis H. Lundberg DD - ES*****1821 11/1/21110121248 4,962.00Xiangwen Lu DD - ES*****1494
11/1/21110121249 1,301.00Chi Vien Ly DD - ES*****2147
11/1/21110121250 1,683.00Madelyn Ann Massey
Trustee of the 2017 Massey Family Trust
DD - ES*****6525
11/1/21110121251 3,152.00Rakesh Madra DD - ES*****5865
11/1/21110121252 2,240.00Radha Mahesram DD - ES*****2191 11/1/21110121253 2,452.00Mahnoor Tariq DD - ES*****7358 11/1/21110121254 3,662.00Jennifer Leung Ma DD - ES*****4372 11/1/21110121255 7,114.00Jeff Mann DD - ES*****1989
Check Summary PWO 10/27/2021 Page 10©2021, MRI Software LLC - All Rights Reserved. 595
11/1/21110121256 2,403.00Glenn Marshall DD - ES*****5378 11/1/21110121257 527.00Marla Y Harrison DD - ES*****2875 11/1/21110121258 2,746.00Elisa Aurora Martinez DD - ES*****4697 11/1/21110121259 2,624.00Demetria d Mason DD - ES*****9206 11/1/21110121260 1,647.00Matthew Lui DD - ES*****9994
11/1/21110121261 1,091.00Matrixone Realty DD - ES*****6768 11/1/21110121263 1,933.00Helen McCarthy DD - ES*****5255 11/1/21110121264 2,088.00Janice K McLean DD - ES*****1152 11/1/21110121265 1,925.00Meadow Glen Apartments DD - ES*****4675 11/1/21110121266 3,564.00Tatung Mei DD - ES*****9866
11/1/21110121267 1,653.00Jinyu Meng DD - ES*****5245
11/1/21110121268 4,611.00Sabine Menzel DD - ES*****4885 11/1/21110121269 748.00Mercedes P. Johnson DD - ES*****0133 11/1/21110121270 932.00Hector Meza DD - ES*****8272
11/1/21110121271 1,904.00Andrew S Miloslavich DD - ES*****9885 11/1/21110121272 2,244.00Perchak Properties for Carol Miller DD - ES*****7437 11/1/21110121273 2,012.00Millennium Homes DD - ES*****4000 11/1/21110121274 1,856.00Maryann Miller DD - ES*****9782 11/1/21110121275 579.00Carlos J Miranda DD - ES*****2618 11/1/21110121276 7,892.00Hassan Mirabedi DD - ES*****0772 11/1/21110121277 4,351.00Gwendolyn Mitchell DD - ES*****6741 11/1/21110121278 1,824.00Momin Raees DD - ES*****4885
11/1/21110121279 1,652.00Rodney Montgomery
or Sharon Montgomery
DD - ES*****0985
11/1/21110121280 1,874.00Erik L Morris DD - ES*****4676 11/1/21110121281 1,990.00Diane Morin DD - ES*****3624
11/1/21110121282 803.00Brien Brothers, LLC
C/O Mynd Management, IC.

DD - ES*****8820
11/1/21110121283 4,155.00Mynd Management Inc, DD - ES*****1388 11/1/21110121284 3,552.00Ehsan Nabkel DD - ES*****0105
11/1/21110121285 6,828.00Shinder Paul Narabut DD - ES*****6234 11/1/21110121286 16,899.00NC Associates, Inc. DD - ES*****0054 11/1/21110121287 2,938.00Michael Nelson DD - ES*****9180 11/1/21110121288 1,741.00Guy Nesbeth DD - ES*****5257
11/1/21110121289 2,857.00Dominic Y Ng DD - ES*****1072
11/1/21110121290 2,083.00Knowland Ging Ng DD - ES*****3604 11/1/21110121291 1,321.00Patrick Ng
Mike Perry, Property Manager
DD - ES*****8594
11/1/21110121292 1,642.00Hieu Nguyen DD - ES*****0738
11/1/21110121293 2,162.00Huy Quang Nguyen DD - ES*****7154 11/1/21110121294 1,925.00Mai Thi Thanh Nguyen DD - ES*****8307 11/1/21110121295 1,857.00Quyen Nguyen DD - ES*****4366
Check Summary PWO 10/27/2021 Page 11©2021, MRI Software LLC - All Rights Reserved. 596
11/1/21110121296 688.00Tieu Nguyen DD - ES*****8241
11/1/21110121297 2,500.00Nichole Nicholson DD - ES*****2660 11/1/21110121298 3,323.00Ernest Nichols III DD - ES*****7265 11/1/21110121299 5,425.00Peter Niloufari DD - ES*****6497 11/1/21110121301 1,690.00Kevin Nord DD - ES*****8129
11/1/21110121302 1,915.00Richard A Norte DD - ES*****0056 11/1/21110121303 1,094.00North State Financial, Inc. DD - ES*****2286 11/1/21110121304 19,860.00New Way Management Services, Inc. DD - ES*****7171 11/1/21110121305 882.00Sheryl O'Brien DD - ES*****0056
11/1/21110121306 1,484.00Jennifer Odei DD - ES*****1194 11/1/21110121307 643.00Dwight J Owens DD - ES*****5572
11/1/21110121308 1,694.00Diane Oles DD - ES*****1780
11/1/21110121309 1,932.00Esosa A. Omokaro DD - ES*****4543 11/1/21110121310 1,785.00Sandra L Ortiz DD - ES*****3741 11/1/21110121311 2,716.00Chinenye Osuagwu DD - ES*****1081 11/1/21110121312 2,577.00Mutlu Ozer DD - ES*****3324
11/1/21110121313 3,297.00Diablo Pacific, Inc. DD - ES*****6009 11/1/21110121314 2,769.00Pacific Living, LLC DD - ES*****4083 11/1/21110121315 2,800.00Hemangini & Vijendra Patel DD - ES*****7811 11/1/21110121316 787.00Kokila Patel DD - ES*****0885
11/1/21110121317 1,282.00Patiala, LLC
Deepinder Kaur or Ajay Singh
DD - ES*****0346
11/1/21110121318 574.00Virendra M. Patel DD - ES*****8684 11/1/21110121319 1,760.00Jason Pauline DD - ES*****8047 11/1/21110121320 1,391.00Loycell Peacock DD - ES*****3189 11/1/21110121321 1,272.00Scott Pease DD - ES*****5165
11/1/21110121322 1,486.00Alonso R. Perez DD - ES*****8805 11/1/21110121323 268.00Maria Del Carmen Perez DD - ES*****3278 11/1/21110121324 922.00Lowde Y. Perkins DD - ES*****6784 11/1/21110121325 1,922.00Cong Thi Pham DD - ES*****4893 11/1/21110121326 2,583.00May K. Pho DD - ES*****5884
11/1/21110121327 2,952.00Pittsburg Park Apartments DD - ES*****0958 11/1/21110121328 1,458.00SK Pittsburg Bay Point
SK Pittsburg Bay Point
DD - ES*****2744
11/1/21110121329 1,712.00Bay Point Orphans Fund, LLC DD - ES*****1097 11/1/21110121330 2,486.00Prime Metropolis Properties, Inc. DD - ES*****8826 11/1/21110121331 1,769.00IH5 Property West LP DD - ES*****2849 11/1/21110121332 1,870.00Marples Property Management DD - ES*****3398 11/1/21110121333 3,352.00A. Meadows Property Management DD - ES*****4650 11/1/21110121334 1,711.00Parks Property Management DD - ES*****6551 11/1/21110121335 3,174.00Stokley Properties LLC Harbor DD - ES*****7789 Check Summary PWO 10/27/2021 Page 12©2021, MRI Software LLC - All Rights Reserved. 597
11/1/21110121336 4,252.00Property Upsurge, Inc. DD - ES*****8055 11/1/21110121337 835.00Amjad Qaqish DD - ES*****0782
11/1/21110121338 1,800.00Sam or Sonia Quinones DD - ES*****9542 11/1/21110121339 1,387.00Amos Radford DD - ES*****4029
11/1/21110121340 1,819.00Kuljit P Raju DD - ES*****1034 11/1/21110121341 2,254.00Paramjit K. Raju DD - ES*****2261 11/1/21110121342 2,042.00Christopher Ramirez DD - ES*****3452 11/1/21110121343 531.00Enrique or Stacy Ramirez DD - ES*****8489 11/1/21110121344 1,345.00Erika Ramirez DD - ES*****2162 11/1/21110121346 1,957.00Rohini Ram-Cline DD - ES*****2283 11/1/21110121347 1,933.00David Raughton DD - ES*****6068 11/1/21110121348 1,581.00RayCaro Inc. DD - ES*****8337
11/1/21110121349 1,605.00Croskey Real Estate, Inc. DD - ES*****8227 11/1/21110121350 3,628.00Amerasia Real Estate Fund LLC DD - ES*****6703 11/1/21110121351 23,072.00Reliant - Woods Grove, LP DD - ES*****7083 11/1/21110121352 538.00Eric Franklin Remson DD - ES*****7349 11/1/21110121353 14,738.00RH Portofino Owner CA LLC DD - ES*****3881 11/1/21110121354 1,964.00Kameryn Victoria Ray DD - ES*****9215 11/1/21110121355 1,901.00Roger Riley DD - ES*****9321
11/1/21110121356 6,880.00Rising Investments LLC DD - ES*****4562 11/1/21110121357 2,679.00Robert W. Daniels DD - ES*****4809 11/1/21110121358 2,504.00Jason Ruffin DD - ES*****0694
11/1/21110121359 1,746.00Elvira Ruiz DD - ES*****4579
11/1/21110121360 2,300.00Constance Russell DD - ES*****5248 11/1/21110121361 1,649.00Maridel P Santos DD - ES*****3871 11/1/21110121362 1,188.00Gregory Paul Schulz DD - ES*****7615 11/1/21110121363 2,284.00Richard M. Sciortino DD - ES*****9954 11/1/21110121364 1,658.00Jacqueline Selinger DD - ES*****7031 11/1/21110121365 1,566.00Young Sook Seroy DD - ES*****5346 11/1/21110121366 2,559.00SETRC, LLC DD - ES*****6765
11/1/21110121367 1,016.00Mohinder Sharma DD - ES*****1446 11/1/21110121368 1,212.00Shailesh & Bela Patel DD - ES*****7239 11/1/21110121369 1,939.00Mohammad Shekib DD - ES*****1357 11/1/21110121370 1,535.00Yihui Shi DD - ES*****5981
11/1/21110121371 5,373.00Shorten Investments LLC DD - ES*****5994 11/1/21110121372 9,399.00Sierra Pacific Properties Inc
Sierra Pacific Properties Inc
DD - ES*****7396
11/1/21110121373 15,277.00Siena Court Apartments DD - ES*****7789 11/1/21110121374 4,337.00Sierra Pacific Properties
Peppertree Apartments
DD - ES*****7396
11/1/21110121375 27,123.00Sierra Pacific Properties
Woodland Hills Apartments
DD - ES*****7396
Check Summary PWO 10/27/2021 Page 13©2021, MRI Software LLC - All Rights Reserved. 598
11/1/21110121376 982.00Frank M. Siino DD - ES*****6650
11/1/21110121377 1,530.00Joseph Michael Siino DD - ES*****8035 11/1/21110121378 506.00Gloria Silva DD - ES*****5399
11/1/21110121379 1,688.00Marc J. Simpson DD - ES*****8407 11/1/21110121380 1,500.00Son Singh DD - ES*****6058
11/1/21110121381 1,270.00Crystal Situ DD - ES*****0700
11/1/21110121382 1,975.00Lakesha Michelle Smith
Lionel R Smith
DD - ES*****3853
11/1/21110121383 1,898.00Molly Smith DD - ES*****4970
11/1/21110121384 945.00Sherritta M Smith DD - ES*****9092 11/1/21110121385 2,473.00Cinthia Sosa DD - ES*****2032
11/1/21110121386 2,131.00Angela E. Robinson-Spencer DD - ES*****6977 11/1/21110121388 1,784.00Deborah Steppe DD - ES*****5343 11/1/21110121389 1,900.00Darice Streeter
c/o R R Rentals
DD - ES*****5308
11/1/21110121391 3,581.00Abby Sukarto DD - ES*****8216
11/1/21110121392 1,351.00Ms. Li Su DD - ES*****7479
11/1/21110121393 2,701.00Summit Venture Group, LLC DD - ES*****1235 11/1/21110121394 1,754.00Kamaljeet Surila DD - ES*****6168 11/1/21110121395 3,040.00Svetlana Kondratiouk DD - ES*****0804 11/1/21110121396 7,715.00Joyce Hui Sy DD - ES*****0399
11/1/21110121397 1,609.00Tasharie C. Ameral DD - ES*****3065 11/1/21110121398 1,892.00Yun Teng
W eijie Zhang
DD - ES*****6283
11/1/21110121399 2,675.00Ms. Natasha Terry DD - ES*****9166 11/1/21110121400 2,875.00Quyen Minh Thai DD - ES*****2164 11/1/21110121401 2,200.00Silvia Thein and Ada Choi DD - ES*****9314 11/1/21110121402 2,654.00Tequila Nashannon Thornton DD - ES*****7191 11/1/21110121403 2,229.00ChingJen Tong DD - ES*****4049 11/1/21110121404 1,486.00Yoway Wilson Tong DD - ES*****1714 11/1/21110121405 1,374.00Lourdes or Raymond Tovar DD - ES*****1405 11/1/21110121406 2,923.00Raphael Minhtuyen Tran DD - ES*****2094 11/1/21110121407 2,783.00Richard Tran DD - ES*****8623
11/1/21110121408 1,148.00Thuy Tran DD - ES*****1327
11/1/21110121409 1,422.00Thanh Van Trinh DD - ES*****6165 11/1/21110121410 1,094.00Sean Thuyet Truong DD - ES*****5313 11/1/21110121411 1,717.00Van Truong DD - ES*****9321
11/1/21110121412 2,950.00Erica Uschold DD - ES*****6917 11/1/21110121413 1,169.00Lidia Valladares DD - ES*****4582 11/1/21110121414 1,498.00Victor D Valenzuela DD - ES*****0250 11/1/21110121415 1,550.00Gary D. Vasconcellos DD - ES*****3371 Check Summary PWO 10/27/2021 Page 14©2021, MRI Software LLC - All Rights Reserved. 599
11/1/21110121416 4,350.00Nuno G Vieira DD - ES*****9682 11/1/21110121417 1,239.00Kim Uyen Minh Vu DD - ES*****7391 11/1/21110121418 1,213.00Stephen Cordell Wafer DD - ES*****2720 11/1/21110121419 2,699.00Lining Wan DD - ES*****6924
11/1/21110121420 2,032.00Wei Wang DD - ES*****6945
11/1/21110121421 1,781.00Yu Ruo Wang DD - ES*****1634
11/1/21110121422 2,583.00Ms. Brigitte Warren
C/O Perry Realty Team
DD - ES*****7593
11/1/21110121423 1,996.00Mildred Lucille W ashington DD - ES*****5502 11/1/21110121425 3,422.00Wenying Chang DD - ES*****4384 11/1/21110121426 651.00Holly Wen DD - ES*****5295
11/1/21110121427 4,904.00Lewis White & Ruth White
Elma Ruth White
DD - ES*****4908
11/1/21110121428 2,165.00Fenny Wijayanti DD - ES*****6220 11/1/21110121429 1,951.00Ms Adrienne Wilson
C/O Gabe Essoe
DD - ES*****7867
11/1/21110121430 936.00Kathleen and John Wilson DD - ES*****5057 11/1/21110121431 2,207.00Kathy D. W illiams DD - ES*****8702 11/1/21110121432 2,800.00Tasia La Vonda Williams DD - ES*****5480 11/1/21110121433 999.00Windeler Development Group, Inc. DD - ES*****5026 11/1/21110121434 8,941.00Har Pan Wong DD - ES*****1157
11/1/21110121435 1,702.00Joanne Wong DD - ES*****6356
11/1/21110121436 508.00Kinney Ming Wong DD - ES*****1060 11/1/21110121437 1,818.00Vincent Wong DD - ES*****2784
11/1/21110121438 3,728.00Hong Wu DD - ES*****3962
11/1/21110121439 2,701.00Zhang Jin Wu DD - ES*****3698
11/1/21110121440 3,942.00Drewcillia W yatt DD - ES*****2556 11/1/21110121441 2,219.00Sheree Wynn DD - ES*****2651
11/1/21110121442 2,940.00Chao Xu DD - ES*****4644
11/1/21110121443 2,725.00Ping Ping Xu
Keming Wang
DD - ES*****3880
11/1/21110121444 2,853.00Zhou Xu DD - ES*****5087
11/1/21110121445 2,512.00Yifan Ye
Mike Perry, Property Manager
DD - ES*****4383
11/1/21110121446 912.00Sally Yip DD - ES*****6779
11/1/21110121447 1,790.00Yong Qiang Lu DD - ES*****6210 11/1/21110121448 2,407.00Chris Kui You DD - ES*****6178 11/1/21110121449 1,295.00Yee Yue Cheung DD - ES*****7622 11/1/21110121450 2,455.00Mohammad Zalmaiyar DD - ES*****8664 11/1/21110121451 2,726.00Feng Zhang DD - ES*****8685
11/1/21110121452 1,412.00Jielu Zhao DD - ES*****7638
11/1/21110121453 2,721.00Katherine Zhao DD - ES*****2407 Check Summary PWO 10/27/2021 Page 15©2021, MRI Software LLC - All Rights Reserved. 600
11/1/21110121454 1,966.00Wei Bin Zhang or Gao Wei DD - ES*****2940 11/1/21110121455 1,939.00Xirong Zhao DD - ES*****3259
11/1/21110121456 1,637.00Yan Zhang DD - ES*****5640
11/1/21110121457 1,899.00Xiang Yang Zheng DD - ES*****4367 11/1/21110121458 2,461.00Zhixing Li DD - ES*****9263
11/1/21110121459 1,932.00Joy Yi Zhou DD - ES*****3830
11/1/21110121460 5,365.00Shengguo Zhu DD - ES*****7805
11/1/21110121461 5,224.00Ying Zhu
Ying Zhu
DD - ES*****6132
11/1/21110121462 1,333.00W eijie Zhang DD - ES*****4651 $1,514,543.28
1,504,741.68
10,608.32
HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim
-806.72Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
Housing Choice Voucher
Check
Number Amount
Check Summary
Check Date Payee Tax ID Payee
VASH
November 1, 2021
11/1/2150230 22.00James E Phifer Jr.*****8792
11/1/2150233 71.00John M Ferguson*****2062
11/1/2150241 122.00Michael Wimmer*****5735
11/1/2150249 29.00Troy Mills*****7845
11/1/2150295 52.00Steven W illiamson*****9543
11/1/2150322 2,109.00JOW & AAW, LLC*****9325
11/1/2150324 1,483.00Western Addition Apartments, LLC*****9326 11/1/2150326 1,172.00Jimmy Bhatia*****1636
11/1/2150328 1,267.00George Edward Cole*****2361
11/1/2150342 1,700.00MSR Rental Properties, LLC
C/O EEN Property Management
*****2116
11/1/2150347 1,766.00Ventana Rental Homes*****5770
11/1/2150352 1,354.00Olga M. Disney*****9507
11/1/2150354 3,272.00Marina Heights Apartments, LP*****7378 11/1/2150355 3,187.00Marina Heights Apartments, LP*****7378 Check Summary PWO 10/27/2021 Page 16©2021, MRI Software LLC - All Rights Reserved. 601
11/1/2150356 1,103.00Marina Heights Apartments, LP*****7378 11/1/21110121011 1,483.00Felipe Amarante DD - ES*****4636 11/1/21110121022 1,370.00Ken Bartlett DD - ES*****3909
11/1/21110121027 720.00Adrienne Kelly Belton DD - ES*****7492 11/1/21110121036 1,261.00Som N Bhatia DD - ES*****7075
11/1/21110121049 1,079.00Joe Burns DD - ES*****8860
11/1/21110121050 1,677.00Clara Beatriz Cardenas DD - ES*****2513 11/1/21110121071 -1,125.14Contra Costa County Housing Authority DD - ES*****0746 11/1/21110121072 3,725.00Creekside Apartment Investors LLC DBA Creekside Village
DD - ES*****3772
11/1/21110121073 5,789.00Creekside Apartment Investors LLC DBA Creekside Village
DD - ES*****3772
11/1/21110121074 5,734.00Creekside Apartment Investors LLC DBA Creekside Village
DD - ES*****3772
11/1/21110121075 1,173.00Creekside Apartment Investors LLC DBA Creekside Village
DD - ES*****3772
11/1/21110121097 600.00Mercy Housing California XXXVIII East Leland Court Apartments
DD - ES*****3406
11/1/21110121112 789.00Fox Creek Apartments DD - ES*****4032 11/1/21110121115 1,822.00FRR Investments LLC DD - ES*****4432 11/1/21110121126 3,656.00Gateway Apartments DD - ES*****5111 11/1/21110121145 1,729.00Abhilash Gupta DD - ES*****5267 11/1/21110121157 -116.00David T. Hennigan DD - ES*****6728 11/1/21110121224 2,472.00Yiping I. and Frederic Leroudier DD - ES*****3555 11/1/21110121228 1,222.00James J. Busby and Irvin Deutcher a Partnership DBA Crestview Apartments
DD - ES*****3386
11/1/21110121235 3,074.00Paul Livson DD - ES*****1547
11/1/21110121248 3,545.00Xiangwen Lu DD - ES*****1494
11/1/21110121262 1,500.00James McDonald DD - ES*****2242 11/1/21110121300 1,604.00Northstar Financial Group, LLC DD - ES*****9886 11/1/21110121345 1,685.00Ramsey Horton DD - ES*****7228 11/1/21110121350 1,662.00Amerasia Real Estate Fund LLC DD - ES*****6703 11/1/21110121351 2,684.00Reliant - Woods Grove, LP DD - ES*****7083 11/1/21110121372 4,039.00Sierra Pacific Properties Inc
Sierra Pacific Properties Inc
DD - ES*****7396
11/1/21110121373 1,165.00Siena Court Apartments DD - ES*****7789 11/1/21110121374 2,815.00Sierra Pacific Properties
Peppertree Apartments
DD - ES*****7396
11/1/21110121375 1,893.00Sierra Pacific Properties
Woodland Hills Apartments
DD - ES*****7396
11/1/21110121387 1,957.00Ramzi D Srouji DD - ES*****3465 11/1/21110121390 1,420.44Suisun City Housing Authority DD - ES*****0437 11/1/21110121406 1,713.00Raphael Minhtuyen Tran DD - ES*****2094 Check Summary PWO 10/27/2021 Page 17©2021, MRI Software LLC - All Rights Reserved. 602
11/1/21110121424 1,957.00Isidoro Weitzman DD - ES*****4563 11/1/21110121427 1,294.00Lewis White & Ruth White
Elma Ruth White
DD - ES*****4908
$87,776.30
87,166.44
296.00
HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim
313.86Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
VASH
$1,602,319.58
1,591,908.12
10,904.32
HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim
-492.86Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
Grand Total
Check Summary PWO 10/27/2021 Page 18©2021, MRI Software LLC - All Rights Reserved. 603
Check
Number Amount
Check Summary
Check Date Payee Tax ID Payee
Housing Choice Voucher
November 15, 2021
11/15/2150357 277.00Tameka T Thomas* *****3817
11/15/2150358 215.00Vanna L Warga*****8240
11/15/2150359 36.00Nicolas A Wagnon*****0912
11/15/2150360 265.00Lisa F Jackson*****9937
11/15/2150361 717.00A Classey Corp.

DBA: ACL Property Management
*****6825
11/15/2150362 2,568.00Susana Paduro-Silva*****3302
11/15/2150363 876.00Marina Heights Apartments, LP*****7378 11/15/21111521001 218.00David Elmer Cortesi* DD - ES*****5708 11/15/21111521002 181.00Mahavir Gill
Mahavir S Gill Sr
DD - ES*****3566
11/15/21111521003 776.00David T. Hennigan DD - ES*****6728 11/15/21111521004 1,409.00Latif, LLC DD - ES*****4732
11/15/21111521005 1,998.00Hassan Mirabedi DD - ES*****0772 11/15/21111521006 1,558.00Momin Raees DD - ES*****4885
11/15/21111521007 2,517.00Olubukola Amoke Oyebade DD - ES*****9139 11/15/21111521008 1,583.00Veritel Homes LLC DD - ES*****3239 11/15/21111521009 3,844.00Azell Vickers DD - ES*****5310 $19,038.00
18,245.00
793.00
HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim

0.00Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
Housing Choice Voucher
Check
Number Amount
Check Summary
Check Date Payee Tax ID Payee
VASH
November 15, 2021
Check Summary PWO 11/10/2021 Page 1©2021, MRI Software LLC - All Rights Reserved. 604
11/15/21111521003 3,386.00David T. Hennigan DD - ES*****6728 $3,386.00
3,386.00

0.00 HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim

0.00Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
VASH
$22,424.00
21,631.00
793.00
HAP

0.00 UR

0.00 Damage Claim
Vacancy Claim

0.00Administrative Fee

0.00 0.00
FSS Escrow Account
Shelter Plus Security Deposit

0.00Other
All Payments
Grand Total
Check Summary PWO 11/10/2021 Page 2©2021, MRI Software LLC - All Rights Reserved. 605

OFFICE OF THE CITY MANAGER/EXECUTIVE DIRECTOR
65 Civic Avenue
Pittsburg, CA 94565
TO: Chair and Governing Board Members
FROM: Garrett Evans, Executive Director
SUBJECT: Adoption of a Housing Authority Resolution Approving the 2022 Utility Allowance Schedule
MEETING DATE: January 18, 2022

EXECUTIVE SUMMARY
The U S Department of Housing and Urban Development (HUD) requires housing authorities to review allowances for tenant-furnished utilities and other services annually and determine a utility allowance schedule (Schedule). Pursuant to 24 CFR 982.517 (4)(c), this Schedule must be revised whenever there is an increase of ten percent (10%) or more in the utility rates since the last revision of the Schedule. The Housing Authority of Pittsburg (Housing Authority) has revised the Utility Allowance Schedule for 2022 (the “2022 UA Schedule”) to reflect a ten percent (10%) increase in utility rate costs.

FISCAL IMPACT
Because total assistance benefiting Section 8 participants consisting of both rent and utilities cannot exceed a threshold determined by the size and income of a family, an increase in utility allowance may result in a decrease in rental assistance in order to stay under a specified threshold.

Such increase in utility allowance, however, has no fiscal impact to the City’s General Fund.

Assistance benefiting Section 8 participants are derived from a federally funded program by HUD.

RECOMMENDATION
Housing Authority adopt this Resolution approving of the 2022 Schedule reflecting the revisions to the utility rates.
606

BACKGROUND
Utility allowances are intended to cover the cost of utilities not included in the rent. The allowance is based on the typical cost of utilities and services paid by energy-conservative households that occupy housing of similar size and type in the same locality. Allowances are not based on the individual family’s actual energy consumption and do not include non- essential utility costs, such as cable, satellite television or phone expenses.

The Housing Authority contracted with a vendor, the Nelrod Company, to review the utility allowance data for the Section 8 Housing Choice Voucher Program and complete the study and analysis. This study reflects the 2021 baseline charges published by Pacific Gas & Electric Company, the City of Pittsburg Water Department, and Mt. Diablo Resource Recovery.

The analysis of these results demonstrates at least a ten percent (10%) differential from the prior year, requiring revisions to the utility allowances.

SUBCOMMITTEE FINDINGS
The 2022 UA Schedule was not discussed in a subcommittee.

STAFF ANALYSIS
As a ten percent (10%) differential has been demonstrated, in compliance with federal regulations, the Housing Authority staff recommends revising its utility allowances for 2022.

ATTACHMENTS: Single Family Utility Analysis
Multi-family Utility Analysis
Resolution
Report Prepared By: Bruce Smargiasso, Housing Manager
607
608
609

BEFORE THE GOVERNING BOARD OF THE HOUSING AUTHORITY

OF THE CITY OF PITTSBURG
In the Matter of:

Approving the 2022 ) RESOLUTION NO. 22-
Utility Allowance Schedule )
WHEREAS, the US Department of Housing and Urban Development (HUD) requires housing authorities to review allowances for tenant-furnished utilities and other services annually and determine a utility allowance schedule (Schedule), and WHEREAS, pursuant to federal regulation, the Schedule must be revised whenever there is an increase of ten percent or more in the utility rates since the last revision of the Schedule; and
WHEREAS, the Housing Authority of the City of Pittsburg (Housing Authority) reviewed the utility allowance data for the Section 8 Housing Choice Voucher Program, including the new baseline charges published by Pacific Gas & Electric Company, the City of Pittsburg Water Department, and Mt. Diablo Resource Recovery.

NOW, THEREFORE BE IT RESOLVED that the Governing Board of the Housing Authority of the City of Pittsburg hereby adopts this Resolution, approving the Utility Allowance Schedule for 2022, and directs staff to make it available for review at the Housing Authority, located at 916 Cumberland Street, Pittsburg, CA 94565, and on the City’s website.

PASSED AND ADOPTED by the Housing Authority of the City of Pittsburg at a regular meeting on the 18th day of January 2022, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:
________________________________
Holland Barrett White, Chair
ATTEST:
______________________________
Alice E. Evenson, Agency Secretary
610

OFFICE OF THE CITY MANAGER/EXECUTIVE DIRECTOR
65 Civic Avenue
Pittsburg, CA 94565
TO: Mayor and Council Members
FROM: Garrett Evans, City Manager
SUBJECT: Adoption of a City Council Resolution Approving the City of Pittsburg Economic Development Strategic Plan
MEETING DATE: January 18, 2022

EXECUTIVE SUMMARY
In March 2020, the City embarked on development of an Economic Development Strategic Plan (“Plan”) intended to guide the goals, actions, and priorities of the Economic Development Division. The Plan is being brought before the City Council for adoption.

FISCAL IMPACT
There is no fiscal impact from acceptance of the Plan. It should be noted that the policies and actions contained within the Plan may have fiscal impacts, which have been roughly estimated to indicate the anticipated cost for implementation; however, acceptance of the Plan does not authorize the implementation of any specific actions.

RECOMMENDATION
City Council move to adopt a resolution adopting the City of Pittsburg Economic Development Strategic Plan.

BACKGROUND
In 1996, the City adopted its Economic Vitality Strategy, which analyzed the business and retail climates, and identified target industries. For the past 25 years, this strategy has helped to guide economic development activities within the City.

In January 2019, the City Council held its annual Goals Workshop, at which time the concept of economic development in general was highlighted as a critical goal of the City Council, and more specifically, the desire to help existing businesses in Pittsburg thrive, while also making the City an attractive option for employers that would bring new jobs and revenue.
611
As previously mentioned, during the March 2, 2020, Economic Development/Waterfront Subcommittee discussion of goals, the Subcommittee requested staff prepare a plan to help guide economic development activities over the next several years. At the request of the Subcommittee, staff prepared a draft plan, initially intended to be presented to the Subcommittee at the March 16, 2020, meeting; however, due to the onset of the COVID-19 pandemic during this time, this meeting was cancelled, and work on the plan was temporarily halted.

Upon reconvening the Economic Development/Waterfront Subcommittee, and in light of the significant changes brought on by COVID-19, staff has worked with the Subcommittee over the course of the pandemic to refine the Plan. During this time and as part of the development of the Plan, the Subcommittee has held a series of roundtable discussions to gather feedback on the needs of the business community, youth in Pittsburg, and the future of industrial and commercial land development. Speakers have included representatives from Saint Mary’s College, Los Medanos College, Pittsburg Unified School District, Industrial and Commercial Land Brokers, students from UC Berkeley, and the Pittsburg Chamber of Commerce. Staff has also held multiple discussions with Subcommittee members to review and refine the strategies contained within the Plan.

On October 18, 2021, the draft Plan was released for a 30-day public review intended to allow the community to provide feedback on the draft Plan.

Environmental: Adoption of the proposed Economic Development Strategic Plan is exempt from the requirements of the California Environmental Quality Act under the general rule of applicability of the state CEQA Guidelines, section 15061, in that there is no possibility adoption of the Plan would have a significant negative physical impact on the environment, as this action would not approve or initiate any specific development projects.

SUBCOMMITTEE FINDINGS
As mentioned above, the creation of the Economic Development Strategic Plan was initiated by, and the draft Plan was brought before, the Economic Development/Waterfront Subcommittee multiple times since March 2020. The Plan itself anticipates the Subcommittee will periodically review the implementation of the Plan.

STAFF ANALYSIS
The Plan establishes goals, strategies, investment priorities, and implementation actions for the next several years, and are designed to address the City’s economic development vision and mission: to expand the local economy in a diverse and self-sustaining way that serves to improve the lives of all residents.

To do this, the Plan seeks to support its existing businesses, while also attracting innovative and creative industries that will lead Pittsburg into the future and strengthen its position within the region and state for attracting jobs. The City also recognizes that long-term, sustainable economic development requires a holistic approach that goes beyond employment numbers, but also provides a safe and attractive community, with a variety of housing options, reliable and effective infrastructure, and recreational amenities, among other things. Paramount in this effort is collaboration among City staff, business owners and operators, employees, regional groups, Contra Costa County, the Pittsburg Chamber of Commerce, and other groups that seek to enhance local business opportunities. 612
The Plan identifies target industries, or specific business sectors that are in growing demand and anticipated to continue to grow and be sustainable well into the 21st Century. These target sectors include those that support or could be supported by existing clusters and that provide skilled jobs, opportunities to scale-up the workforce, and a living-wage. The Plan also identifies assets and opportunities that uniquely position Pittsburg to house industrial users and startup businesses, such as proximity to Silicon Valley, relative affordability, and location of underutilized industrial areas near State Route 4, public transit, and a variety of housing options.

The objectives and policies set forth within the Plan outline the numerous ways Pittsburg seeks to reach the economic development goals of the City. While the strategies of the Plan are intended to be complementary, and seek to address the many facets that lead to sustainable and impactful economic development within a community, it is not likely that all of the strategies herein will commence simultaneously. In reality, certain implementation strategies must be prioritized for reasons such as budget or funding constraints; staffing levels; public safety needs; quality of life improvements; long-range planning efforts; and most importantly, the evolving needs of the business community. The City Council may look to prioritize activities generally, while highlighting certain policies that support that priority, in order to allow development of cohesive and properly implemented. The City Council may, as appropriate, establish metrics for helping to determine implementation success. These metrics may include, but are not limited to, project or program milestones to guide implementation, cost-benefit assessments, or goals for the number and types of businesses to support, employees to hire, etc. Metrics are intended to be established during prioritization or project funding to help ensure they are commensurate with funding allocations and project scope(s).

An important note is that the objectives contained within the Plan are intended to be fluid, and staff anticipates minor modifications as the Plan is implemented in order to adjust to the constantly evolving business climate. Each set of implementation strategies have been assigned a rating based on the expected time and cost(s) associated with implementation.

While these estimates do not have specific dollar or time amounts associated with each level shown within the scaled bars, they provide staff and the community with a gauge as to determine the relative amount of investment associated with each strategy.

Finally, staffing also plays an important role in the implementation of these measures.

Ensuring adequate Economic Development, Planning, and Code Enforcement staff will be critical in ensuring the successful implementation of this plan.

ATTACHMENTS:

1. Resolution

2. Economic Development Strategic Plan
Report Prepared By: Jordan Davis, Director of Community and Economic Development 613
Resolution No. 22- Page 1 of 1 January 18, 2022

BEFORE THE CITY COUNCIL OF THE CITY OF PITTSBURG
In the Matter of:

Resolution Adopting the City of ) RESOLUTION NO. 22-_____ Pittsburg Economic Development )
Strategic Plan )
WHEREAS, in 1996, the City adopted its Economic Vitality Strategy, which analyzed the business and retail climates, and identified target industries. For the past 25 years, this strategy has helped to guide economic development activities within the City; and
WHEREAS, in January 2019, the City Council held its annual Goals Workshop, at which time the concept of economic development in general was highlighted as a critical goal of the City Council, and more specifically, the desire to help existing businesses in Pittsburg thrive, while also making the City an attractive option for employers that would bring new jobs and revenue; and
WHEREAS, during the March 2, 2020, Economic Development/Waterfront Subcommittee discussion of goals, the Subcommittee requested staff prepare an Economic Development Strategic Plan (“Plan”) to help guide economic development activities over the next several years; and
WHEREAS, at the request of the Subcommittee, staff prepared a draft Plan, initially intended to be presented to the Subcommittee at the March 16, 2020, meeting; however, due to the onset of the COVID-19 pandemic during this time, this meeting was cancelled, and work on the plan was temporarily halted; and
WHEREAS, upon reconvening the Economic Development/Waterfront Subcommittee, and in light of the significant changes brought on by COVID-19, staff has worked with the Subcommittee over the course of the pandemic to refine the Plan. During this time and as part of the development of the Plan, the Subcommittee has held a series of roundtable discussions to gather feedback on the needs of the business community, youth in Pittsburg, and the future of industrial and commercial land development. Speakers have included representatives from Saint Mary’s College, Los Medanos College, Pittsburg Unified School District, Industrial and Commercial Land Brokers, students from UC Berkeley, and the Pittsburg Chamber of Commerce. Staff has also held multiple discussions with Subcommittee members to review and refine the strategies contained within the Plan; and
WHEREAS, the Plan establishes goals, strategies, investment priorities, and implementation actions for the next several years, and are designed to address the City’s economic development vision and mission: to expand the local economy in a diverse and self-sustaining way that serves to improve the lives of all residents; and WHEREAS, the Plan seeks to support its existing businesses, while also attracting innovative and creative industries that will lead Pittsburg into the future and strengthen its position within the region and state for attracting jobs. The City also recognizes that long- 614
Resolution No. 22- Page 2 of 2 Janaury 18, 2022
term, sustainable economic development requires a holistic approach that goes beyond employment numbers, but also provides a safe and attractive community, with a variety of housing options, reliable and effective infrastructure, and recreational amenities, among other things; and
WHEREAS, paramount in this effort is collaboration among City staff, business owners and operators, employees, regional groups, Contra Costa County, the Pittsburg Chamber of Commerce, and other groups that seek to enhance local business opportunities; and
WHEREAS, on October 18, 2021, the draft Plan was released for a 30-day public review intended to allow the community to provide feedback on the draft Plan; and WHEREAS, adoption of the proposed Economic Development Strategic Plan is exempt from the requirements of the California Environmental Quality Act under the general rule of applicability of the state CEQA Guidelines, section 15061, in that there is no possibility adoption of the Plan would have a significant negative physical impact on the environment, as this action would not approve or initiate any specific development projects; and
WHEREAS, the Plan itself anticipates the Subcommittee will periodically review the implementation of the Plan; and
WHEREAS, on January 18, 2022, the City Council held a public meeting to consider adoption of the City of Pittsburg Economic Development Strategic Plan.

NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Pittsburg hereby adopts the City of Pittsburg Economic Development Strategic Plan.

PASSED AND ADOPTED by the City Council of the City of Pittsburg at a regular meeting on the 18th day of January 2022, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:
________________________________
Holland Barrett White, Mayor
ATTEST:
______________________________
Alice E. Evenson, City Clerk
615

City of Pittsburg
Economic Development Strategic Plan

January 2022
616
Economic Development Strategic Plan

January 2022

This page left Intentionally blank.

617
Economic Development Strategic Plan

January 2022

Acknowledgements

City Council
Holland Barrett White, Mayor (Economic Development Subcommittee) Shanelle Scales-Preston, Vice Mayor
Juan Antonio Banales
Jelani Killings (Economic Development Subcommittee)
Merl Craft, Mayor

City Manager
Garrett Evans

Deputy City Manager
Maria Aliotti
Jill Hecht (Ret.)

City Attorney
Donna Mooney

City Staff
Jordan Davis, Director of Community and Economic Development Kolette Simonton, Assistant Director of Recreation and Economic Development Sara Bellafronte, Senior Administrative Analyst
Kiersten Seabrook, Intern
Julia Perry, Intern

Consultants
Randy Starbuck, A2B Consulting
De Novo Planning Group (Economic Trends Report prepared as part of General Plan Update) Alison Fu and Michael Fogarasi, UC Berkeley Haas School of Business 618
Economic Development Strategic Plan

January 2022

This page left Intentionally blank.

619
Economic Development Strategic Plan

January 2022 i
Table of Contents
Executive Summary ………………………………………… 1
City Goals ………………………………………… 3
Identified Target Industries ………………………………………… 3
Assets and Opportunities ………………………………………… 4
Plan Implementation & Objectives ………………………………………… 5
Prioritization and Metrics ………………………………………… 5
Funding and Staffing ………………………………………… 6
Related Planning and Funding Efforts ………………………………………… 6 Business Retention and Support ………………………………………… 7
Foster a business climate that is competitive by prioritizing support for existing businesses.
………………………………………… 7
Enhance quality of life for all residents and build the City of Pittsburg’s reputation as a regional destination.
………………………………………… 10
Business Attraction ………………………………………… 11
Identify strategies for bringing additional commercial and job opportunities to underutilized areas of the City
………………………………………… 11
Public and Private Infrastructure Investment and Development ………………………………………… 14 Strategy, Outreach, & Review ………………………………………… 16
General Strategies, Outreach, and Periodic Review. ………………………………………… 10 Appendix A: Economic Trends Report ………………………………………… A
Appendix B: Clusters Assessment ………………………………………… B

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Executive Summary
Pittsburg’s rich history as an industrial leader dates back as far the City itself. Founded in the mid-1800s on the success of local fishing and canning industries, the City eventually transitioned to a mining town in the latter half of the 19th century. In 1906, Columbia Geneva Steel opened for business, followed soon thereafter by the Great Western Electrochemical Company in 1919, which would eventually be purchased by the Dow Chemical Company in 1939. In 1942, the U.S. Army completed construction of Camp Stoneman, which would prove to have a significant impact on the City and its growth; in 1954, the Camp was closed, and the property was added to the City of Pittsburg for commercial and residential development. The City’s population began to grow rapidly at this time, and with approval of the Federal Aid Highway Act of 1956, residents of the City and larger Bay Area region became increasingly mobile, eventually allowing the growing number of workers in Pittsburg to commute to job centers to the west.

Today, the City is home to over 74,000 residents, including nearly 35,000 employed residents; by the year 2040, the City’s population is projected to grow to over 100,000, and the number of employed residents is expected to grow to nearly 40,000. According to 2015 data, out of all employed Pittsburg residents, 2,598 work within Pittsburg and 25,183 work outside the City, with an additional 11,640 jobs attracting outside residents. While the number of jobs in Pittsburg is expected to increase to 15,615 by 2040, this highlights the continued expectation that the majority of residents will seek employment outside of the City.

Though large employers are often celebrated, Pittsburg’s economic base consists primarily of firms with less than 100 employees, as opposed to large corporate users. Compared to the region and the State, the City’s retail trade, government, and manufacturing sectors are generally stronger, while the transportation, services, and finance, insurance, and real estate sectors are weaker. The office and retail real estate markets have experienced low vacancy rates and rising rents for the last several years; however, inventory remains low, and the City is perceived as struggling to sustain its existing commercial and industrial businesses. As indicated in the Economic Trends Report prepared in 2019, stakeholders identified constraints associated with the City’s zoning code, including requirements for a conditional use permit for uses that are assumed to be allowed in a zone, the need for changes to promote the types of development that the City desires, and the need for flexibility to maximize opportunities. The good news: Pittsburg will become increasingly attractive for start-up and e- commerce businesses due to increases in rental rates throughout Silicon Valley. It is vital the City be prepared to support the expected demand for smaller industrial and commercial spaces in the 2,000 to 8,000 square foot range, with infrastructure that supports these emerging sectors, such as fiberoptic connectivity.

Throughout the past 150 years, Pittsburg has demonstrated its ability to adjust to the unavoidable changes to its economic base that have resulted from a growing population, increased regulation, increased foreign competition, and rapidly evolving technologies, all while continuing to make strong efforts to support the business community. The City is also home to a variety of thriving businesses that can support a self-sustaining commercial ecosystem. Though challenges exist, the City is well positioned to continue to support and attract businesses that will provide local jobs for residents and support the City’s tax base.
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Pittsburg is a City with a long history of successful and innovative industrial users. Going back as far as the days when Pittsburg was a fishing town, it was the canning and processing facilities that helped put us on the map. Later on and up through today, its major industrial users like UPI, Corteva (which used to be Dow), and CEMEX that play a major part in Pittsburg’s identity.

In recent years, the City has been successful in attracting new firms such as Bombardier Inc., which will manufacture BART’s “Fleet of the Future” cars in Pittsburg, BBO Poker Tables, which manufactures high- end custom poker tables for casinos in Las Vegas and Reno, Cibus Lighting, which is making strides in the research and development of lighting that supports indoor agriculture, and Purpleline USA, which has reimagined how a modern camper functions. The City has seen commercial developments continue to thrive as well, with a brand-new hotel located near the Pittsburg Center BART Station, and a possible multi-story office building nearby. Staff also continues to work with private developers to redevelop over 100 acres of City-owned property as a regional technology park, which will bring high-paying permanent jobs, as well as numerous construction jobs, to the City, and further the footprint of the Pittsburg Power Company (PPC). The City has also commenced a partnership with SiFi Networks, which intends to install fiberoptic communication infrastructure citywide.

The City of Pittsburg is also unique in its support for our industrial users and partners. The City is choosing to lean into its industrial roots, and make Pittsburg one of the communities recognizing the importance of industry in moving our economy forward. To this end, the City is working to support green energy development and technologies, recognizing there are numerous to bring more renewable energy technology and innovative businesses that actually use the byproducts of our industrial users to make products that reduce pollution. Companies such as Blue Planet that operating a pilot project utilizing gasification to recycle concrete and reduce the carbon footprint of construction activities can become a starting point for green technology and eco-hubs within our industrial areas.

As described by Gurbax Sahota, President and CEO of the California Association of Local Economic Development (CALED), there are two types of economic development activities: traditional activities, which include efforts to retain, expand, and attract business; and technical activities, which include efforts to provide opportunities by preparing land and regulations to help businesses thrive. The City will be served best by addressing both types of activities.

This Economic Development Strategic Implementation Plan (“Plan”) establishes goals, strategies, investment priorities, and implementation actions for the next several years, and are designed to address the City’s economic development vision and mission: to expand the local economy in a diverse and self-sustaining way that serves to improve the lives of all residents.

To do this, the City seeks to support its existing businesses, while also attracting innovative and creative industries that will lead Pittsburg into the future and strengthen its position within the region and state for attracting jobs. The City also recognizes that long-term, sustainable economic development requires a holistic approach that goes beyond employment numbers, but also provides a safe and attractive community, with a variety of housing options, reliable and effective infrastructure, and recreational amenities, among other things. Paramount in this effort is collaboration among City staff, business owners and operators, employees, regional groups, Contra Costa County, the Pittsburg Chamber of Commerce, and other groups that seek to enhance local business opportunities. 623
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City Goals
Each year, the City Council adopts Citywide goals for each City Department and Division, as well as overarching goals intended to drive the City forward.

Citywide goals include:

• Prioritize public safety, health, and welfare in the City Budget and when reviewing projects. • Improve public facilities and infrastructure and increase beautification of City maintained areas. • Continue economic development through strategic partnerships, promotion of diversified housing, and the retention and growth of new and existing businesses. • Increase efficiency of City operations and services through technology and streamlined processes.
• Improve the quality of life for all Pittsburg residents.

Goals specific to the Economic Development Department include:

ED-1 Develop an Economic Development Plan to guide the City for the next 5-10 years.

ED-2 Foster a business climate that is competitive with other cities in the region while supporting existing businesses and attracting new businesses.

ED-3 Identify trends in employment needs and skill development in order to scale up workforce and prepare residents for job opportunities.

ED-4 Identify strategies for bringing additional commercial and job opportunities to underutilized areas of the City.

Each Economic Development goal noted above is accompanied by multiple implementation strategies intended to identify shorter-term measures that will help the City meet its objectives. These goals and implementation strategies represent the basis for the Strategic Plan goals within this document. As the Citywide and department-wide goals are amended, the Strategic Plan may be revisited and modified as appropriate. It is anticipated that there will be significant crossover between the implementation strategies contained within the goals document and those contained within this plan.

Identified Target Industries
Pursuant to Goal ED-1, the City has identified specific business sectors that are in growing demand and anticipated to continue to grow and be sustainable well into the 21st Century. These target sectors include those that support or could be supported by existing clusters and that provide skilled jobs, opportunities to scale-up the workforce, and a living-wage. These include:
• Green energy
• Autonomous technology
• Advanced manufacturing
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• Food production/distribution
• Food Tech
• Logistics (2nd/3rd/4th tier suppliers)
• Sports tourism

Assets and Opportunities
The City is uniquely positioned to house industrial users and startup businesses; its proximity to Silicon Valley, relative affordability, and location of underutilized industrial areas near State Route 4, public transit, and a variety of housing options will allow the City to attract users looking to expand operations or own their sites, which may in turn induce further investment in infrastructure and personnel. Assets and opportunities noted below will be important in moving the proposed Plan forward. • Pittsburg Power Company (PPC)
• Waterfront and Trust Lands Plan
• BART Stations / proximity to job centers
• Infrastructure (including fiber installation)
• Neighboring businesses (within City and Region)
• Availability and cost of land
• LMC Partnership
• Future recreation center

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Plan Implementation & Objectives
This Plan is a result of feedback received by staff at City Council goal workshops held January each year, the Economic Development Subcommittee, local businesses, and reports commissioned over the past year. The following objectives will frame the City’s actions going forward and will establish strategies for reaching the identified outcomes, help provide milestones for Plan implementation, and a gauge to help measure success. Implementation Strategies may include action steps that further break down tasks.

This working document will direct the collective efforts of the City and its partners, as applicable.

The objectives contained herein are intended to be fluid, and staff anticipates minor modifications as the Plan is implemented in order to adjust to the constantly evolving business climate. Each set of implementation strategies have been assigned a rating based on the expected time and cost(s) associated with implementation. While these estimates do not have specific dollar or time amounts associated with each level shown within the scaled bars, they provide staff and the community with a gauge as to determine the relative amount of investment associated with each strategy.

Time:

Funding:

It should be noted that the estimated cost(s) and time required may be adjusted based on City Council direction, available funding, or staffing levels.

Prioritization and Metrics
The objectives and policies set forth within this Plan outline the numerous ways Pittsburg seeks to reach the economic development goals of the City. While the strategies of the Plan are intended to be complementary, and seek to address the many facets that lead to sustainable and impactful economic development within a community, it is not likely that all of the strategies herein will commence simultaneously. In reality, certain implementation strategies must be prioritized for reasons such as budget or funding constraints; staffing levels; public safety needs; quality of life improvements; long- range planning efforts; and most importantly, the evolving needs of the business community. Further, several polices may be subject to or more successful if implemented after other policies.

As such, the periodic review and prioritization of the policies and actions of this Plan by the City Council and Economic Development Subcommittee is critical. Opportunities to review the polices and establish 626
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implementation priorities include the annual City Council goal setting workshop and subsequent goal adoption, during annual budget adoption, and when reviewing or approving economic development projects, such as requests for funding, consultant contracts, or major development projects. The City Council may also revisit and adjust prioritization when large, one-time funding opportunities are made available, such as grants, Federal and/or State assistance, budget surpluses, or other funding.

The City Council may look to prioritize activities generally, while highlighting certain policies that support that priority, in order to allow development of cohesive and properly implemented. The City Council may choose to revisit the prioritization of projects or programs at any time, and should look to the Economic Development Subcommittee to help guide the implementation of any priority project or program.

Further, the City Council may, as appropriate, establish metrics for helping to determine implementation success. These metrics may include, but are not limited to, project or program milestones to guide implementation, cost-benefit assessments, or goals for the number and types of businesses to support, employees to hire, etc. Metrics are intended to be established during prioritization or project funding to help ensure they are commensurate with funding allocations and project scope(s).

Funding and Staffing
Funding for implementation of certain objectives will likely result from Measure M funds, paid to the City through a 1/2-cent sales tax approved by the voters of Pittsburg, in place through 2035. Additional funding may be received through one-time funds such as American Rescue Plan Act (ARPA) funding, Economic Development Administration (EDA) grants, or ongoing tax revenues.

Staffing also plays an important role in the implementation of these measures. Ensuring adequate Economic Development, Planning, and Code Enforcement staff will be critical in ensuring the successful implementation of this plan.

Related Planning Efforts
The City is cognizant of related planning efforts, as well as funding mechanisms, both locally and at the federal, state, and regional levels, and intends for this document to be complementary to these plans, including but not limited to:
• Envision Pittsburg 2040 (the City’s comprehensive general plan update); • Pittsburg Moves (the City’s active transportation plan); • Pittsburg Housing Element;
• Railroad Avenue Specific Plan (RASP);
• City of Pittsburg Trust Land Use Plan (TLUP);
• City of Pittsburg Business Improvement District (BID); • City of Pittsburg Five-Year Capital Improvement Program; • Northern Waterfront Economic Development Initiative; and • Revitalization plans through brownfield remediation grants. 627
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Business Spotlight:

Founded in 1969, Ramar Foods is a family-owned company whose goal is to bring the flavors of the Philippines to households around the world. Headquartered in Pittsburg, Ramar Foods has become one of the largest Filipino food in the United States, with products sold in nearly a dozen different countries across four continents.

From humble beginnings as a mom-and-pop manufacturing and distribution company, Ramar now employs over 300 people, making it one of the largest employers in Pittsburg – and Ramar is growing, with a recent expansion that will increase employment and production, all here in Pittsburg.

The brand attributes its success to its over 50 years of experience in the industry, deep relationship with the Filipino diaspora, and a high level of consumer research that brings satisfaction to Filipino families. Ramar’s vision is to be the premier Filipino food company in the world, and one that helps bring nostalgia to Filipino households, while providing a snapshot of the Filipino experience to non-Filipinos all over the world.

Continuously being family owned, Ramar is committed to globalizing its passion for Filipino food products through excellent service and innovative products that connect and create value for its employees, partners, and community. It is this emphasis on community that has helped Ramar grow into the globally recognized brand it is today, with distribution centers in Hawaii and Los Angeles. “Bayanihan” is a Tagalog word meaning “being in a bayan,” and refers to a fundamental aspect of Filipino culture: working together as a community to achieve a common goal.

Today, Ramar is operated by the Quesada siblings, grandchildren of Ramon and Maria Quesada, who founded the operation. "When we grow, we can grow our people, and when we grow our people, then we are helping families and we are helping communities grow,” says Susie Quesada, President of Ramar Foods.

Along with manufacturing a little piece of home for the Filipino diaspora around the world, Ramar is also leading the charge on “greening” their operations to be more environmentally friendly. Says PJ Quesada, VP of Operations in Ramar Foods, "In today's world, clean energy is not only a smart investment, but truly necessary for the next generation. Everything is for the future." Ramar Foods Intl.
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Above: Entry sign to John Buckley Square in Downtown Pittsburg.

Business Retention & Support

ONE
Foster a business climate that is competitive by prioritizing support for existing businesses.

1.1 Hold 1-on-1 meetings with existing businesses to Identify and address issues affecting business operations, such as employee recruitment, training, and small business financing.

1.1.1 Solicit feedback on needs of employers.
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1.1.2 Identify assistance programs and resources, particularly financial, that allow for existing small businesses and startups to grow.

1.2 Partner with educational institutions, local business advocates such as the Pittsburg Chamber of Commerce, regional advocacy groups, and local businesses to identify target skills and education needs.

1.2.1 Connect businesses to training and employment resources, such as Los Medanos College and the County Workforce Development Board.

1.2.2 Explore potential links between businesses, LMC, and other educational institutions for curriculum and internships that support the needs of local industries.

1.2.3 Work with agencies such as GO-Biz and the Small Business Administration (SBA) to provide information on tax credit programs and local participating lending institutions.

1.2.4 Identify opportunities for small business training and joint advertising in conjunction with agencies including but not limited to the Pittsburg Chamber of Commerce and other business groups.

1.3 Develop pilot programs that support the improvement and scaling of established businesses.

1.3.1 Focus on helping businesses adapt to changing consumer patterns, technology and social media, and employment growth.

1.3.2 Programs should result in the development of toolkits that can be adapted and provided to additional or future businesses or incorporated as best practices for City staff when providing help to businesses.

1.4 Identify ways to support growing businesses and entrepreneurs conducting business within the evolving technological and increasingly service-oriented business landscape.

1.4.1 Explore opportunities to establish a shared workspace that support makers and sellers by providing meeting areas, equipment for business services, and shipping or exchange services for home-based businesses. This space may be run by a private or quasi-public entity or non-profit that provides mentoring services for clients. This space may also double as a training or adult education facility.
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1.4.2 Provide information to small business on opportunities for bidding on local, regional, state and federal government contracts.

1.4.3 Explore services that allow businesses to buy or sell online that focus on a local business ecosystem.

1.5 Support COVID recovery. As a result of the COVID-19 pandemic, many existing businesses will be reevaluating their operations and planning for future force majeure events that may have similar impacts.

1.5.1 Establish a COVID-19 recovery team to analyze barriers that may prevent businesses from pivoting.

1.5.2 Encourage remote work and land use patterns that allow more adaptive use of existing spaces.

1.5.3 Create a webpage with an online “toolkit” for businesses.

Above: Bud Wisecarver welds in original Bishop-Wisecarver manufacturing facility. (photo: bwc.com)

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TWO
Enhance quality of life for all residents and build the City of Pittsburg’s reputation as a regional destination.

2.1 Collaborate with the Planning and Code Enforcement Divisions to develop code enforcement efforts focused on commercial and industrial centers. Efforts should address issues including but not limited to property maintenance (landscaping, debris, building maintenance, etc.), illegal outdoor storage, trash and refuse containment, overnight parking and other performance metrics identified within the municipal code.

2.1.1 Enhance the vitality and aesthetic value of existing shopping centers. Form a team to review the state of existing shopping centers and identify signage and property maintenance issues.

2.1.2 Utilize public art as a means for creative placemaking and to help attract customers to business districts.

2.1.3 Work with property owners and managers of commercial and industrial areas to process and expedite entitling façade and landscaping improvements for multi-tenant shopping centers.

2.1.4 Identify a funding mechanism for small businesses (less than 10 employees) to undertake façade and/or landscaping improvements.

2.1.5 Explore policy options to encourage that vacant spaces be occupied such as code enforcement and contact with the owners. Deliver Subcommittee a report on vacant tenant fees.

2.2 Using General Plan subareas, identify one program or goal for each area. These goals or programs may range from development of strategic or master plans to code enforcement within shopping centers. Each subarea program should be based on the goals of this strategic plan.

2.2.1 Encourage the development, maintenance, and connectivity of high-quality public spaces in Pittsburg.

2.2.2 Promote linkages between shopping, entertainment, dining and nightlife facilities.

2.2.3 Support diverse housing opportunities as a means of providing a variety of options for residents of all income levels.

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Business Spotlight:

Established in 1910, less than a decade after the incorpora- tion of Pittsburg, the Pittsburg Chamber of Commerce
serves a critical role on advocating for the business comm- unity, while working with the City to implement programs and events that help make Pittsburg a great place to do business. It is the mission of the Pittsburg Chamber to work to strengthen our local economy and drive the creation of jobs and investment.

Over the years, the Chamber has held multiple trainings for small businesses, provided financial guidance for
companies, and during the COVID-19 pandemic, helped facilitate a $250,000 small business grant program, while keeping businesses up to date on federal and state assistance programs to keep the City’s economy going during these turbulent times.

Today, the Chamber of Commerce has reimagined itself to help businesses thrive while tackling the evolving challenges facing the business community. The Chamber of Commerce is providing its members with workforce development opportunities, social media workshops, guidance through the City’s entitlement processes, and connecting growing companies with resources and brokers to keep them in Pittsburg – all while promoting a positive image of Pittsburg and pushing issues that are important o Pittsburg businesses. In 2020, the Chamber of Commerce commenced its Business Watch Program, working closely with the City’s Police Department and subject matter experts to address public safety concerns throughout local shopping centers. “Every business benefits from economic growth and the creation of new jobs. More quality jobs contribute to a larger population with higher wages to spend supporting local businesses. That's why the Pittsburg Chamber provides resources and assistance to new and existing businesses seeking to create jobs and invest in our region,” says 2021 Chamber of Commerce President Nancy Hairsine. “The Pittsburg Chamber of Commerce is a Catalyst, a Convener, and a Champion. A Catalyst for change, a Convener of businesses and advocates, and a Champion for the community that we serve,” says Chamber of Commerce CEO Wolfgang Croskey.

Pittsburg Chamber
of
Commerce
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Above: Employee at local restaurant serves coffee to customer.

Business Attraction

THREE
Identify strategies for bringing additional commercial and job opportunities to underutilized areas of the City.

3.1 Create an attractive environment for innovative businesses that are rooted in research and development and/or advanced manufacturing, and help projects get approved as efficiently as possible.

3.1.1 Identify areas of City that are equipped to serve businesses; prepare a SWOT analysis.

3.1.2 Establish programs, policies, and strategies that will support and/or streamline privately funded redevelopment and allow for flexibility in uses. 634
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3.1.3 Provide a summary of example fees to prospective businesses and create a new business startup guide that includes information on City business license and permitting requirements and assistance.

3.2 Develop programs that support entrepreneurs.

3.2.1 Utilize “pop ups” as a pilot for small retail and restaurant businesses that encourage entrepreneurs to test business ideas, establish a business plan, and manage expenses.

3.2.2 Encourage the development of high-quality small professional office space in a mixed- use setting to facilitate flexibility of uses as well as accommodate the evolving nature of work in the current economy (i.e., spaces that may scale up in tandem with the workforce).

3.2.3 With the assistance of local brokers, identify affordable commercial/industrial spaces to support new businesses, including collaborative and shared co-working spaces and “maker spaces.”

3.3 Identify and recruit industrial businesses that support and/or expand existing and potential industrial sectors in order to develop self- sustaining business clusters.

3.3.1 Explore creation of zones designed to foster innovative business that include research and development components and businesses that are vertically integrated (R&D to manufacturing to sales).

3.3.2 Conduct audit of existing businesses and available spaces within Garcia Corridor.

Establish programs, policies, and strategies that will support and/or streamline privately funded redevelopment and allow for flexibility in uses.

3.3.3 Explore potential economic development incentives to attract large employers or businesses that provide other public benefits.

3.3.4 Seek partnerships with startup tech firms in energy generation alternatives. Explore establishment of an ECO-HUB within industrial areas that will support green jobs.

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3.4 Invest in programs that train youth, young adults, seniors, reentry, and other populations in local industries, strengthening both the community and the local economy.

3.4.1 Continue to partner with Future Build to provide target populations with skills necessary for modern construction jobs.

3.4.2 Research potential development of a program to complement Future Build that would focus on tech-centered skills, such as coding.

Above: Fireworks over the Marina at Fourth of July celebration.

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Business Spotlight:

In the late 1960s, a dirty, debris-filled business need sparked a generation of invention for the Bishop-Wisecarver company.

An oil company customer asked founder Bud Wisecarver to design a fertilizer packaging machine for his business. Following a few failed attempts, DualVee Motion Technology was born. If you've ever bought a loaf of bread, a mattress or fertilizer for your garden, you've likely benefited from the ingenuity of Bud Wisecarver.

Though much has changed since its founding, Bishop-Wisecarver remains a family-owned company committed to manufacturing the highest quality products. It has evolved since the invention of the DualVee, launching Bishop-Wisecarver into a world-class company headquartered in Pittsburg. Today, Bishop-Wisecarver continues to grow its portfolio of new patents, mechatronics, and forward-thinking solutions it is renowned for, including countless guide systems, assemblies, and ancillary products found in nearly every household.

Bishop-Wisecarver has innovated by infusing decades of in-house engineering and design expertise with resourcefulness and grit. The company prides itself on its ability to tackle any problem, and in taking the time to ask questions, listen and deliver custom solutions with dedicated one-on-one support.

Bishop-Wisecarver is continually focused on the future, and that includes ushering in the next generation of engineering and entrepreneurship. In this spirit, the company invests time and resources into supporting students and programs in the community that support STEM based education and manufacturing.

In 2010, Bishop-Wisecarver earned its Bay Area Green Business Certification, as it has developed business practices that aim to conserve resources, prevent pollution, reduce waste, and shrink its carbon footprint. The company is also woman-owned and recognized by the Women’s Business Enterprise National Council (WBENC).

Even as Bishop-Wisecarver helps to manufacture the future of optimized efficiency and advanced automation, it knows business still comes down to the people who get it done. It’s with that knowledge that the Company leverages to promote its can-do, positive, never-say-never attitude, one that is reflective of the industrial sector of Pittsburg.

Bishop-Wisecarver
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FOUR Public and Private Infrastructure Investment and Development.

4.1 Establish revitalization plans for underutilized areas of the City and promote availability of existing vacant/underutilized land and building spaces for targeted uses.

4.1.1 Identify opportunity sites through the General Plan Update efforts that create the greatest potential for redevelopment planning. Identify potential funding sources for plan development.

4.1.2 Identify opportunities for adaptive reuse of existing buildings, including allowing for office and personal improvement uses within residential areas along arterials roadways such as California Avenue.

4.1.3 Establish a list of all vacant land and vacant building spaces with size, zoning, ownership, broker representation, contact information.

4.1.4 Evaluate potential issues contributing to long-term underutilization of these sites/buildings (pricing vs market, neighborhood conditions, access, infrastructure, site or building orientation vs market conditions, etc.)

4.1.5 Market high value and strategic areas such as opportunity zones, revitalization plans, and the RASP as incentives to business expansion or relocation.

4.1.6 Continue to support and promote the Northern Waterfront Economic Development Initiative and seek to bring additional industrial development to parcels along the waterfront.

4.2 Provide reliable and effective infrastructure and resources critical for success.

4.2.1 Encourage existing and target businesses to identify and communicate infrastructure needs that are critical for growth in the 21st Century. These needs may include, but are not limited to, communications infrastructure, roadway maintenance, water and/or sewer line upgrades.

4.2.2 Prioritize infrastructure investments based on the benefits such improvements can offer business as well as residents and strive to balance these needs. 638
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4.2.3 Increase high speed internet service to attract business and support existing businesses moving to online sales and management software.

4.3 The service of power by the Pittsburg Power Company (PPC) within the City of Pittsburg represents one the most significant opportunities for business attraction and retention. Identify potential opportunities to utilize PPC to serve new and existing electricity and natural gas customers with competitive rates that help attract large users.

4.3.1 Prepare an evaluation of existing infrastructure that currently exists within the City and may be utilized to provide power to medium- and large-size companies. Prepare an interconnect agreement application for submittal to PG&E.

4.3.2 Encourage the use of renewables for power generation, such as solar or wind power, battery storage project, or fuel cells.

4.3.3 Develop wide-scale transmission and distribution infrastructure throughout new developments and within industrial areas to expand power service.

Above: The Historic California Theater attracts thousands of visitors annually to Downtown Pittsburg.

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Strategy, Outreach, & Review

FIVE General Strategies, Outreach, and Periodic Review.

5.1 Ensure Planning policies and projects incorporate economic development objectives and polices of this strategic plan, including development of multimodal transportation infrastructure to help commuters reach job centers.

5.2 In order to better assess size and needs of business, continue to gather additional information on businesses within the City.

5.2.1 Utilize content management system to provide at-a-glance data analysis. Provide updates to the Subcommittee when discussing possible programs.

5.2.2 Utilize surveys of local businesses to gather additional information on employment statistics, ownership information, practices, and future plans.

5.3 Conduct periodic reviews of City economic development policies.

5.3.1 Analyze progress in implementing regulatory improvements adopted by the City Council, such as zoning changes, fee pilot program(s), or economic development incentive programs.

5.3.2 Analyze future changes to development impact fees and charges for development review/permit processing in terms of their efficacy in attracting or supporting desired economic growth.

5.3.3 Conduct periodic reviews of the permitting process to identify hurdles that may slow business growth.
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5.4 Increase outreach and utilize social media as a means for communicating with the business community.

5.5 Develop a branding strategy for the City with the direct goal of business recruitment. A new branding strategy should complement other City branding efforts.

5.5.1 Work with Chamber to become more involved in initiatives like the ‘Shop Local’ campaign and other events.

Above: The Pittsburg Marina is a highly sought attraction for visitors, but also present numerous economic opportunities thought the City’s Trust Lands Use Plan.

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Business Spotlight:

Pittsburg is a City that was built on industry, and it’s a history the City proudly recognizes. In the early 1900s Columbia Geneva Steel opened for business, and quickly supplanted coal mining, fishing and canning as the primary industries in the town – so much so that by popular vote in 1911, the city’s name was changed from “Black Diamond” to “Pittsburg,” after the eastern birthplace of the steel industry.

In the 1920s the plant expanded, introducing new technologies such as the West’s first nail mill.

In the 1930s-1940s, the facility was outfitted with equipment to support major federalpublic works projects, including the San Francisco/Oakland Bay Bridge, as well as helping with the World War II effort. The plant become known as U.S. Steel, and offered the most diverse product line of any steel plant in the United States.

Though the plant has seen turbulent times, multiple partnerships, and several names changes, today, UPI manufactures numerous steel products from hot rolled steel supplied by our U.S. Steel, employs nearly 700 hourly and salaried workers, and ships high quality steel to more than 150 customers throughout North America.

Upon celebrating the plant’s 100th anniversary in 2010, the plant saw sales exceeding $1.0 billion.

As the company moves into the future, UPI has expressed its commitment to supporting the manufacturing sector in Pittsburg, while continuously searching for new technologies, and maintaining industry-leading environmental practices.

In the late 1990s UPI recognized that environmental management is key priority, and has strived to minimize pollution in its manufacturing activities, products, and services by applying the principles of environmental planning throughout the product or process of cycle. UPI was subsequently awarded for Outstanding Corporate Environmental Achievement by the National Environmental Development Association.

U.S. Steel - UPI
642
Economic Development Strategic Plan

January 2022 A
Appendix A:

Economic Trends Report
643

ECONOMIC TRENDS

Contents
Summary of Findings -------------------------------------1 Economic Overview --------------------------------------- 2 Real Estate Market Conditions ------------------------ 8 Employment Growth Projections ------------------- 13
Economic and Real Estate Perceptions ----------- 15
Jobs Capture and Workspace Demand ----------- 17
This report is designed to support the City of Pittsburg General Plan Update. The analysis contained herein describes existing economic development conditions, including patterns in sectoral
employment, business activity, retail sales, and the commercial and industrial real estate markets. Building upon these economic and real estate market conditions, the analysis also translates projected employment growth into potential demand for new workspace during the planning timeframe, which generally runs from 2020 to 2040.

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This report is informed by a combination of public and private data sources (such as the U.S. Census, Bureau of Labor Statistics, Co-Star, and ESRI) and interviews with a range of local economic development and real estate professionals familiar with an d/or active in Pittsburg. This approach seeks to identify issues and/or opportunities that could be addressed in the General Plan Update to better position the City to foster economic growth and establishment of new businesses, to encourage redevelopment of under-utilized land, and to encourage existing businesses to remain in the City of Pittsburg.

SUMMARY OF FINDINGS
The key findings of the economic, real estate market analysis, workspace demand projections, and stakeholder interviews are summarized be low.
• Finding 1: Pittsburg’s economic base consists primarily of firms with less than 100 employees , as opposed to large corporate users.
• Finding 2: The City’s retail trade, government, and manufacturing sectors are generally stronger than the region and State, while the transportation, services, and finance, insurance, and real estate sectors represent fewer employment opportunities in comparison to the region and the State. • Finding 3: The employment sector with the lowest concentration within Pittsburg relative to the region is the services sector.
• Finding 4: Retail spending patterns of Pittsburg households are generally similar in proportion to those of households in the region; however, Pittsburg’s households generally spend a larger percentage of t heir income in the food and beverage and general merchandise categories than households throughout the region and State . • Finding 5: The retail sectors which experience the most retail leakage are the motor vehicle and parts dealers, clothing and clothing a ccessories stores, and gasoline stations. The retail sectors with the largest retail surplus in the City include food and beverage stores and general merchandise stores . • Finding 6: The office and retail real estate markets have generally been experiencing increasing occupancy levels and rising rents for the last several years, indicating strength in the real estate sector. The real estate sector with the highest increase in rents (between 2018 and 2019) was the office mark et. The industrial real estate market has remained relatively flat in terms of inventory; however, occupancy has decreased slightly and industrial rents have risen . • Finding 7: The number of employed residents in the City is projected to increase to 39,3 80 (an increase of 4,885 employed residents or 14.2% ) by 2040 while jobs in Pittsburg will increase to 15,615 by 2040 (an increase of 17.1% ).

However, the City is projected to have significantly more employed residents than local jobs. • Finding 8: The City is perceived as having constraints to sustaining its existing retailers and attracting new retailers .

For example, residents in the City have varying levels of disposable income available to spend in the retail sector.

Additionally, much of the City’s workforce commutes outside of the City, and many of the City’s local employees remain onsite during the rest and lunch breaks.
• Finding 9: Stakeholders identified constraints associated with the City’s zoning code, including requirements for a conditional use permit for uses that are assumed to be allowed in a zone, the need for changes to promote the types of development that the City desires, and the need for flexibility to maximize opportunities . • Finding 10: Stakeholders identified that Pittsburg will become increasingly attractive for start -up and e-commerce businesses due to increases in rental rates throughout Silicon Valley, noting there is current demand for smaller industrial and commercial spaces in the 2,000 to 8,000 square-foot range. • Finding 11: Stakeholders identified the City’s proven track record of thinking creatively around unique opportunities and optimism about working with City staff to resolve technical issues and develop long -term projects. 645

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ECONOMIC OVERVIEW
This section provides a snapshot of the city’s major employers, a comparison of employment by industry, and Pittsburg’s household retail spending relative to the San Francisco-Oakland-Hayward Metropolitan Statistical Area (MSA) and the State .

MAJOR EMPLOYERS
Table 1 lists the major employers within Pittsburg with 100 or more employees. Many of the employers included in this list are driven largely by providing retail goods and services , such as government, education, and health -related services, to the City’s residential population.

TABLE 1: CITY OF PITTSBURG'S LARGEST EMPLOYERS - 2019
EMPLOYER WITH 100+

EMPLOYEES INDUSTRY EMPLOYEE
COUNT
Los Medanos College Community College 500-999
City of Pittsburg City Offices 250-499
Contra Costa County Health Center Public Health Programs 250-499 Dow Chemical Co. Other Chemical and Allied Products Merchant Wholesalers 250-499 Walmart General Merchandise 250-499
USS Posco Industries Iron, Steel Mills, and Ferroalloy Manufacturing 100+ Durham School Service School and Employee Bus Transportation 100-249 Winco Foods Grocery Stores and Supermarkets 100-249
Safeway Grocery Stores and Supermarkets 100-249
Diamond Ridge Healthcare Center Senior Homes 100-249
Pittsburg Health Center Public Health Programs 100-249 McCampbell Analytical, Inc. Environmental Consulting 100-249 Winter Honda New Car Dealerships 100-249
Cemcom Inc. Brick, Stone, and Related Construction Materials Merchant Wholesalers 100-249 Bay Area Casino Express Gambling Facilities 100-249
Cintas Specialty Clothing Stores 100-249
Olive Garden Italian Kitchen Full-Service Restaurants 100-249 Pittsburg Adult Education Elementary, Middle, and High Schools 100-249 Pittsburg Unified School District Elementary, Middle, and High Schools 100-249 Target General Merchandise 100-249
Island Pacific Pittsburg Grocery Stores and Supermarkets 100-249 SOURCE: WWW.THINKPITTSBURG.COM, 2019.
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Table 2 shows the breakdown of all businesses within Pittsburg, by industry sector. The sectors are based on Bureau of Labor Statistics North American Industry Classification System 2-digit codes. The largest employment sectors in Pittsburg include Services and Retail Trade sectors, which account for 39.4% and 22.3% of businesses , respectively. Businesses within the Services and Retail Trade sectors comprise 823 of the 1,293 businesses within the City. Out of the 1,293 businesses in Pittsburg, only a small amount (21 businesses shown in Table 1) report 100 or more employees.

TABLE 2: BUSINESSES BY INDUSTRY SECTOR IN PITTSBURG AND MSA - 2018

INDUSTRY SECTOR

CITY OF PITTSBURG SAN FRANCISCO-OAKLAND-

HAYWARD MSA

NUMBER OF

BUSINESSES PERCENT NUMBER OF

BUSINESSES PERCENT
Agriculture & Mining 21 1.6% 2,362 1.2%
Construction 95 7.3% 9,863 5.2%
Manufacturing 44 3.4% 5,770 3.0%
Transportation 34 2.6% 4,900 2.6%
Communication 22 1.7% 1,569 0.8%
Utility 7 0.5% 350 0.2%
Wholesale Trade 53 4.1% 6,699 3.5%
Retail Trade Summary 288 22.3% 37,101 19.6%
Home Improvement 17 1.3% 1,881 1.0%
General Merchandise Stores 12 0.9% 843 0.4%
Food Stores 41 3.2% 3,877 2.0%
Auto Dealers, Gas Stations, Auto Aftermarket 40 3.1% 2,733 1.4% Apparel & Accessory Stores 12 0.9% 2,670 1.4%
Furniture & Home Furnishings 17 1.3% 2,946 1.6%
Eating & Drinking Places 94 7.3% 13,299 7.0%
Miscellaneous Retail 55 4.3% 8,852 4.7%
Finance, Insurance, Real Estate Summary 98 7.6% 18,781 9.9% Banks, Savings & Lending Institutions 18 1.4% 2,882 1.5% Securities Brokers 4 0.3% 3,044 1.6%
Insurance Carriers & Agents 23 1.8% 3,219 1.7%
Real Estate, Holding, Other Investment Offices 53 4.1% 9,636 5.1% Services Summary 509 39.4% 81,642 43.1%
Hotels & Lodging 6 0.5% 1,292 0.7%
Automotive Services 61 4.7% 5,083 2.7%
Motion Pictures & Amusements 34 2.6% 5,290 2.8%
Health Services 47 3.6% 10,342 5.5%
Legal Services 7 0.5% 4,822 2.5%
Education Institutions & Libraries 40 3.1% 4,629 2.4%
Other Services 314 24.3% 50,184 26.5%
Government 43 3.3% 3,402 1.8%
Unclassified Establishments 79 6.1% 16,825 8.9%
Totals 1,293 100.0% 189,264 100.0%
MSA = METROPOLITAN STATISTICAL AREA.

SOURCE: ESRI BUSINESS ANALYST ONLINE, MAY 2019.
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EMPLOYMENT
Table 3 shows a comparison of employment by industry sector within the City of Pittsburg, the MSA, and the State . This information is also presented graphically in Figure 1.

TABLE 3: EMPLOYMENT BY SECTOR: PITTSBURG, MSA, STATE - 2018

INDUSTRY SECTOR CITY OF PITTSBURG

SAN FRANCISCO-

OAKLAND-HAYWARD
MSA

STATE OF CALIFORNIA

JOBS PERCENT JOBS PERCENT JOBS PERCENT
Agriculture & Mining 86 0.5% 20,066 0.9% 236,960 1.5% Construction 795 5.1% 76,405 3.4% 593,447 3.7%
Manufacturing 1,658 10.6% 153,100 6.9% 1,325,840 8.2% Transportation 272 1.7% 60,100 2.7% 446,596 2.8%
Communication 107 0.7% 18,652 0.8% 164,494 1.0%
Utility 212 1.3% 18,602 0.8% 91,625 0.6%
Wholesale Trade 1,054 6.7% 95,237 4.3% 740,957 4.6%
Retail Trade Summary 4,301 27.4% 433,689 19.6% 3,355,908 20.8% Home Improvement 204 1.3% 21,332 1.0% 202,796 1.3%
General Merchandise Stores 678 4.3% 36,318 1.6% 321,241 2.0% Food Stores 890 5.7% 64,139 2.9% 429,352 2.7%
Auto Dealers, Gas Stations, Auto Aftermarket 424 2.7% 33,855 1.5% 321,215 2.0% Apparel & Accessory Stores 37 0.2% 25,989 1.2% 178,193 1.1% Furniture & Home Furnishings 87 0.6% 32,069 1.4% 208,726 1.3% Eating & Drinking Places 1,550 9.9% 158,372 7.1% 1,211,089 7.5% Miscellaneous Retail 431 2.7% 61,615 2.8% 483,296 3.0% Finance, Insurance, Real Estate Summary 519 3.3% 173,012 7.8% 1,107,307 6.9% Banks, Savings & Lending Institutions 156 1.0% 36,735 1.7% 244,612 1.5% Securities Brokers 14 0.1% 37,067 1.7% 131,825 0.8%
Insurance Carriers & Agents 82 0.5% 28,768 1.3% 216,552 1.3% Real Estate, Holding, Other Investment Offices 267 1.7% 70,442 3.2% 514,318 3.2% Services Summary 4,530 28.8% 1,021,217 46.1% 6,910,465 42.9% Hotels & Lodging 47 0.3% 38,156 1.7% 294,809 1.8%
Automotive Services 232 1.5% 30,048 1.4% 232,207 1.4%
Motion Pictures & Amusements 355 2.3% 56,801 2.6% 597,601 3.7% Health Services 385 2.5% 180,556 8.1% 1,473,063 9.1%
Legal Services 31 0.2% 40,939 1.8% 211,860 1.3%
Education Institutions & Libraries 1,811 11.5% 162,775 7.3% 1,297,443 8.1% Other Services 1,669 10.6% 511,942 23.1% 2,803,482 17.4% Government 2,164 13.8% 136,609 6.2% 1,072,738 6.7%
Unclassified Establishments 7 0.0% 10,799 0.5% 53,819 0.3% Totals 15,705 100.0% 2,217,488 100.0% 16,100,156 100.0% MSA = METROPOLITAN STATISTICAL AREA. SIC = STANDARD INDUSTRIAL CLASSIFICATION.

SOURCE: ESRI BUSINESS ANALYST ONLINE, MAY 2019.
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FIGURE 1: EMPLOYMENT BY SECTOR: PITTSBURG, MSA, STATE - 2018

SOURCE: ESRI BUSINESS ANALYST ONLINE, MAY 2019.

The make-up of the approximately 15,705 jobs within the City of Pittsburg is similar to that of the San Francisco -Oakland- Hayward MSA and the State of California overall. Noticeably, Pittsburg has a smaller percentage of jobs engaged in the Services secto r (10.6%) than does the larger MSA (23.1%). The City also has a higher percentage of jobs engaged in the Government sector (13.8%) compared to the MSA (6.2%) and State (6.7%) and in the Retail sector (27.4%) compared to the MSA (19.6%) and State (20.8%).

The proportion of jobs in Pittsburg that are within the Manufacturing sector (10.6%) are higher than th is sector’s share of jobs in the larger MSA. Further, the Education Institutions & Libraries sector of the City (11.5%) is higher than the share o f jobs in the larger MSA (7.3%). The education -related employers listed within Table 1, such as Los Medanos College, likely contribute to the higher share of education -related employment within the City.

RETAIL SPENDING
Table 4 shows Pittsburg’s average household retail spending relative to the MSA and the State . Figure 2 shows the City’s retail spending patterns by category, in comparison to the MSA and the State. The current estimated household retail spending breakdown was obtained from ESRI Business Analyst, a data provider that businesses, including many retailers, rely upon for estimates of household spending potential. The data is based u pon Bureau of Labor Statistics household spending patterns that have been applied to smaller geographies than the county -level geographies and includes factors to address inflation and various other economic variables. The retail spending estimates exclude household spending on some items, such as transportation , which contain a retail component. 0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
Pittsburg San Francisco-Oakland-Hayward MSA California
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TABLE 4: AVERAGE HOUSEHOLD RETAIL SPENDING: PITTSBURG, MSA, STATE - 2018

RETAIL SECTOR

CITY OF PITTSBURG

SAN FRANCISCO-

OAKLAND-

HAYWARD MSA

STATE OF

CALIFORNIA
$/HH SHARE $/HH SHARE $/HH SHARE
Motor Vehicle & Parts Dealers $3,539.99 6.4% $5,764.82 8.4% $7,221.81 10.2% Furniture & Home Furnishings Stores $582.10 1.0% $1,452.96 2.1% $1,270.91 1.8% Electronics & Appliance Stores $304.59 0.5% $1,713.55 2.5% $1,676.19 2.3% Building Materials, Garden Equip. & Supply Stores $1,547.06 2.8% $1,992.28 2.9% $2,271.26 3.2% Food & Beverage Stores $8,801.49 15.8% $7,335.00 10.6% $6,650.58 9.4% Health & Personal Care Stores $1,404.29 2.5% $2,662.37 3.9% $2,184.93 3.1% Gasoline Stations $1,977.98 3.6% $2,691.84 3.9% $3,448.78 4.9% Clothing & Clothing Accessories Stores $306.67 0.6% $2,842.12 4.1% $2,472.02 3.5% Sporting Goods, Hobby, Book & Music Stores $418.66 0.8% $993.78 1.4% $1,008.62 1.4% General Merchandise Stores $8,333.98 15.0% $4,749.15 6.9% $5,873.91 8.3% Miscellaneous Store Retailers $927.03 1.7% $1,580.36 2.3% $1,562.15 2.2% Nonstore Retailers $20.79 0.0% $1,750.77 2.5% $1,151.24 1.6% Food Services & Drinking Places $3,002.64 5.4% $4,927.06 7.1% $4,443.24 6.3% SOURCE: ESRI BUSINESS ANALYST ONLINE, MAY 2019
The estimated spending patterns of Pittsburg households are very similar to those in the larger MSA and State. The retail sectors with the highest spending include: Food & Beverage Stores and General Merchandise Stores , which account for a

15.8% and 15% share of household spending, respectively.

FIGURE 2: AVERAGE HOUSEHOLD RETAIL SPENDING: PITTSBURG, MSA, STATE - 2018

SOURCE: ESRI BUSINESS ANALYST ONLINE, MAY 2019.
0%
2%
4%
6%
8%
10%
12%
14%
16%
18%
Pittsburg San Francisco-Oakland-Hayward MSA California
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Table 5 shows Pittsburg’s retail spending gap relative to the MSA and the State. The retail gap is based on the amount of retail sales within the City in comparison to the projected retail potential of the City’s population, based on the total amo unt spent by consumers at retail establishments. A positive retail gap number reflects the am ount of leakage occurring, indicating the amount that Pittsburg’s residents are spending outside of the City. A negative retail gap number represents a surplus, indicating that the City is capturing sales beyond the demand associated solely with Pittsburg ’s residents.

TABLE 5: RETAIL GAP: PITTSBURG, MSA, STATE - 2018

RETAIL SECTOR CITY OF PITTSBURG

SAN FRANCISCO-

OAKLAND-

HAYWARD MSA

STATE OF

CALIFORNIA
Motor Vehicle & Parts Dealers $77,270,913 $7,168,590,207 $10,802,446,108 Furniture & Home Furnishings Stores $15,156,466 $675,634,784 $2,559,381,965 Electronics & Appliance Stores $21,284,788 $205,652,129 ($2,922,698,182) Building Materials, Garden Equip. & Supply Stores $10,499,672 $1,638,301,049 $1,209,742,215 Food & Beverage Stores ($70,212,457) $1,073,758,337 ($3,932,159,981) Health & Personal Care Stores $20,650,424 $1,196,762,192 $6,770,509,115 Gasoline Stations $24,257,039 $2,589,305,005 ($394,585,593) Clothing & Clothing Accessories Stores $48,183,484 $1,498,349,986 $5,549,285,265 Sporting Goods, Hobby, Book & Music Stores $15,050,944 $1,042,119,402 $3,363,159,935 General Merchandise Stores ($55,907,080) $6,070,721,912 $9,312,314,504 Miscellaneous Store Retailers $7,325,793 $414,925,645 ($1,403,507,889) Nonstore Retailers $21,589,783 ($454,838,084) $281,089,213 Food Services & Drinking Places $16,551,078 $1,013,853,327 ($1,477,868,705) SOURCE: ESRI BUSINESS ANALYST ONLINE, MAY 2019.

As shown, two retail sectors experienced retail surplus in 2018 in the City: Food & Beverage Stores ( -$70,212,457) and General Merchandise Stores ( -$55,907,080). Retail surplus also occurred in the Food & Beverage Stores sector at the State - level. The retail sectors with the largest retail leakage in the City include: Motor Vehicle & Par ts Dealers ($77,270,913) and Clothing & Clothing Accessories Stores ($48,183,484). The City’s retail gap is shown graphically in Figure 3.

FIGURE 3: RETAIL GAP: PITTSBURG - 2018

SOURCE: ESRI BUSINESS ANALYST ONLINE, MAY 2019.
-$75 -$55 -$35 -$15 $5 $25 $45 $65 $85
Motor Vehicle & Parts Dealers
Furniture & Home Furnishings Stores
Electronics & Appliance Stores
Building Materials, Garden Equip. & Supply Stores
Food & Beverage Stores
Health & Personal Care Stores
Gasoline Stations
Clothing & Clothing Accessories Stores
Sporting Goods, Hobby, Book & Music Stores
General Merchandise Stores
Miscellaneous Store Retailers
Nonstore Retailers
Food Services & Drinking Places
Millions
Leakage
Surplus
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REAL ESTATE MARKET CONDITIONS
This section presents a n overview of the current office, industrial, and retail real estate sectors and projected employment growth for the associated job sectors. The real estate market data presented below is base d on data from CoStar Realty Information Inc. (CoStar). CoStar maintains an extensive database of commercial property that tracks inventory, occupancy, rent, and other metrics for office, retail, industrial, and flex properties within the region. It is noted that data is voluntarily reported by brokers to CoStar; for certain categories, including the 2018 and 2019 industrial rents, as well as rents for several subareas discussed on the following pages, no data had been provided to CoStar.

Table 6 presents the key office, retail, and industrial real estate market indicators for Pittsburg from 2013 through the first quarter of 2019 . The indicators are discussed in the subsequent sections, which also address indicator s for several of Pittsburg’s market subareas including the Downtown, Garcia Avenue subarea, and Railroad Avenue subarea s which are shown on Figure 4 .

TABLE 6: COMMERCIAL REAL ESTATE MARKET OVERVIEW: PITTSBURG - 2018-YTD 2019 REAL ESTATE SECTOR 2013 2014 2015 2016 2017 2018 YTD
2019

OFFICE MARKET
Inventory SF 520,141 520,141 520,141 502,714 502,714 502,714 502,714 Occupied SF 484,948 491,103 490 ,081 477,392 471,376 487,450 488,384 Occupancy Percent 93.2% 94.4% 94.2% 95.0% 93.8% 97.0% 97.1% Net Absorption SF Total (4,528) 6,155 (1,022) (12,689) (6,016) 16,074 934 Office Gross Rent Overall/ SF/Yr. $15.49 $16.14 $15.09 $15.45 $17.53 $18.40 $24.48

RETAIL MARKET
Inventory SF 2,540,288 2,540,288 2,540,288 2,548,726 2,558,726 2,561,446 2,561,446 Occupied SF 2,391,777 2,369,589 2,422,603 2,483,120 2,471,668 2,512,549 2,473,211 Occupancy Percent 94.2% 93.3% 95.4% 97.4% 96.6% 98.1% 96.6% Net Absorption SF Total (12,481) (22,188) 53,014 60,517 (11,542) 40,881 (39,338) Retail NNN Rent Overall/ SF/Yr. $16.74 $17.50 $16.83 $17.12 $15.02 $15.74 $16.30

INDUSTRIAL MARKET
Inventory SF 7,092,754 7,092,754 7,092,754 7,092,754 7,092,754 7,092,754 7,092,754 Occupied SF 6,550,356 6,478,068 6,350,118 6,553,129 6,441,966 6,669,762 6,399,977 Occupancy Percent 92.4% 91.3% 89.5% 92.4% 90.8% 94.0% 90.2% Net Absorption SF Total (6,259) (72,288) 34,079 40,982 (111,163) 227,796 (261,025) Industrial NNN Rent Overall/ SF/Yr. $6.26 $6.01 $7.63 $8.78 $8.96 --1 $7.201 NOTES: NNN = TRIPLE NET; SF = SQUARE FEET; YTD = YEAR-TO-DATE. 1 COSTAR DATA UNAVAILABLE. YTD2019 INDUSTRIAL RENTS BASED ON INPUT FROM REAL ESTATE STAKEHOLDERS DURING THE STAKEHOLDER INTERVIEWS (DISCUSSED UNDER ECONOMIC AND REAL ESTATE PERCEPTIONS SECTION).

SOURCE: COSTAR REALTY INFORMATION INC., 2019.

652
McAvoy
Harbor
Honker Bay
Broad Slough
Sherman
Lake
Suisun Bay
San Joaquin River
SpoonBill Creek
Sacramento River
MiddleSlough
New York Slough
RailroadAve
E Fourteenth St
Evora Rd
PittsburgAntioch Hwy
W Leland Rd
CenturyBlvd
N Parkside Dr
Bailey Rd
HarborSt
Pacifica Ave
Leland Rd
DriftwoodDr
Buchanan Rd
Willow Pass Rd
E Third St
W 10Th St
SomersvilleRd
Kirker Pass Rd
UV4
Port Chicago Hwy
UV4
Antioch
Walnut
Creek
Clayton
Concord
M
0 1½
Miles
Sources: City of Pittsburg, Contra Costa County. Map date: August 1, 2019.

Figure 4:

S
C
U
IT
B
Y
A

R
LI
E
M
A
I
S
TS AND
Legend
Pittsburg City Limits
Pittsburg Sphere of Influence
Planning Area
Neighboring City
Subareas
Downtown Subarea
Railroad Subarea
Garcia Subarea

SOLANO COUNTY

CONTRACOSTACOUNTY
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OFFICE MARKET CONDITIONS
Figure 5 shows the overview indicators for the office real estate market . Pittsburg’s office inventory has increased slightly over the last several years from 502,714 to 520,141 square feet (SF) during the 2013 to 2019 period . During this time period, there was a 3.4% decrease in the amount of office space from 520,141 SF in 2013 to 502,714 SF in 2019 and the occupancy rate ranged from a low of 93.2% to a high of 97.1%, which occurred in 2019. Office gross annual rents climbed from $15.49/SF in 2013 to a high of $24.48/SF in 2019.

Table 7 compares the citywide office market indicators, as well as the indicators for the City’s subareas. Nearly half (41%) of the City’s office inventory is located in the Downtown s ubarea and approximately 13% is located in the Railroad Avenue subarea. The occupancy rates for the City, Downtown subarea, and Garcia Avenue subarea are steady and at or near 100 %, while the Railroad Avenue occupancy rate is approximately 87 %. Office rents are generall y higher in the Railroad Avenue subarea and less in the Downtown subarea compared to the overall City and subareas.

FIGURE 5: PITTSBURG OFFICE MARKET OVERVIEW - 2013-YTD 2019

SOURCE: COSTAR REALTY INFORMATION INC., 2019.

TABLE 7: OFFICE MARKET COMPARISON - 2018 AND YTD 2019

ITEM PITTSBURG
(CITY)

DOWNTOWN

SUBAREA
GARCIA AVE.

SUBAREA
RAILROAD AVE.

SUBAREA
YEAR-TO-DATE 2019
Inventory (SF) 502,714 204,622 16,320 69,075
Occupancy Rate 97.1% 98.7% 100.0% 86.5%
Gross Rent Overall/SF/Yr. $24.48 $15.58 --1 $29.92
2018
Inventory (SF) 502,714 204,622 16,320 69,075
Occupancy Rate 97.0% 98.8% 100.0% 87.6%
Gross Rent Overall/SF/Yr. $18.40 $14.40 --1 $19.63
NOTE: 1 NO DATA REPORTED TO COSTAR FOR THIS SUBAREA/TIME PERIOD.

SOURCE: COSTAR REALTY INFORMATION INC., 2019.
$0.00
$5.00
$10.00
$15.00
$20.00
$25.00
$30.00
0 200,000
400,000
600,000
800,000
1,000,000
1,200,000
2013 2014 2015 2016 2017 2018 YTD 2019
Inventory SF Occupied SF Office Gross Rent Overall/SF/Yr.

Office buildings are
intended to house
employees of companies
that produce a product or
service primarily for support
services, such as
administration, accounting,
marketing, consulting,
human resources
management, financial,
insurance, educational,
medical, and other
professional services.
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RETAIL MARKET CONDITIONS
Figure 6 shows an overview of the retail real estate market indicators. While inventory has remained fairly constant, ranging from 2,540,288 SF in 2013 to 2,561,446 SF in 2019, the retail real estate market has seen more sporadic activity over the last several years, with fluctuating occupancy levels and retail rents. Retail space increased slightly by less than 1%, from

2.54 million SF in 2013 to 2.56 million SF in 2019 and the occupa ncy rate ranged from a low of 93.3% to a high of 98.1%, which occurred in 2018. Office gross annual rents climbed from $15.49/SF in 2013 to a high of $24.48/SF in 2019.

Table 8 compares retail market conditions citywide and by subarea . Approximately 13 % of the City’s retail inventory is located in the Downtown Subarea and approximately 9% is located in the Railroad Avenue Subarea. The occupancy rates for the City, Downtown Subarea, Garcia Avenue Subarea, and Railroad Avenue Subarea are generally steady and at or near 100%, although the 2019 year -to-date rate in the Dow ntown subarea is 87.8 %. Retail rents in the Railroad Avenue subarea increased significantly by 87% from 2018 to early 2019.

FIGURE 6: PITTSBURG RETAIL MARKET OVERVIEW - 2013-YTD 2019

SOURCE: COSTAR REALTY INFORMATION INC., 2019.

TABLE 8: RETAIL MARKET COMPARISON - 2018 AND YTD 2019

ITEM PITTSBURG
(CITY)

DOWNTOWN

SUBAREA
GARCIA AVE.

SUBAREA
RAILROAD AVE.

SUBAREA
YEAR-TO-DATE 2019
Inventory (SF) 2,561,446 339,368 20,345 235,607
Occupancy Rate 96.6% 87.8% 100.0% 99.5%
Rent Overall/SF/Yr. $16.30 --1 --1 $34.84
2018
Inventory (SF) 2,561,446 339,368 20,345 235,607
Occupancy Rate 98.1% 96.5% 100.0% 98.9%
Rent Overall/SF/Yr. $15.74 $25.50 --1 $18.62
NOTE: 1 NO DATA REPORTED TO COSTAR FOR THIS SUBAREA/TIME PERIOD.

SOURCE: COSTAR REALTY INFORMATION INC., 2019.
$0.00
$5.00
$10.00
$15.00
$20.00
$25.00
$30.00
0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2013 2014 2015 2016 2017 2018 YTD 2019
Inventory SF Occupied SF Retail Rent Overall/SF/Yr.

Retail property's primary
intended use is to promote,
distribute or sell products
and services to the general
public. Retail buildings can
be used for various sales
opportunities, including, but
not limited to, stand -alone
(convenience stores to
department stores), store
fronts, strip centers (no
anchors), neighborhood,
community, regi onal, and
super-regional malls, power
centers, factory outlet centers,
and fashion or specialty
centers.
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12 Envision Pittsburg Economic Trends Report

INDUSTRIAL MARKET CONDITIONS
Figure 7 shows an overview of the industrial real estate market indicators. Pittsburg’s industrial inventory has remained constant over the last several years at 7,092,754 SF of space. The occupied inventory has also remained relatively constant, ranging from a low of 6,350,118 SF (2015) to 6,669,762 SF (2018). The industrial gross rent has steadily increased since 2013. In contrast to the office and retail markets, which gen erally experienced an increase in occupancy from 2013 through 2019, the industrial real estate market’s occupancy rate declined during this period to 90.2% in 2019. Annual industrial rents increased from $6.26/SF in 2013 to a high of $8.96/SF in 2017; rent al rates were not available for 2018 or 2019.

Table 9 compares industrial market conditions citywide and by subarea . Approximately 16% of the City’s industrial inventory is located in the Garcia Avenue Subarea. The occupancy r ates for the City, Downtown Subarea, and Garcia Avenue Subarea are generally steady and at or near 100%.

FIGURE 7: PITTSBURG INDUSTRIAL MARKET OVERVIEW - 2013-YTD 2019

SOURCE: COSTAR REALTY INFORMATION INC., 2019.

TABLE 9: INDUSTRIAL MARKET COMPARISON - 2018 AND YTD 2019

ITEM PITTSBURG
(CITY)

DOWNTOWN

SUBAREA
GARCIA AVE.

SUBAREA
RAILROAD AVE.

SUBAREA
YEAR-TO-DATE 2019
Inventory (Sq. Ft.) 7,092,754 105,238 1,122,873 --1
Occupancy Rate 90.2% 100.0% 99.2% --1
Rent Overall/SF/Yr. --1 --1 --1 --1
2018
Inventory (Sq. Ft.) 7,092,754 105,238 1,122,873 --1
Occupancy Rate 94.0% 100.0% 99.7% --1
Rent Overall/SF/Yr. --1 --1 --1 --1
NOTE: 1 NO DATA REPORTED TO COSTAR FOR THIS SUBAREA/TIME PERIOD.

SOURCE: COSTAR REALTY INFORMATION INC., 2019.
0 2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
2013 2014 2015 2016 2017 2018 YTD 2019
Inventory SF Occupied SF
Industrial buildings are
typically adapted for a
range of uses such as
assemblage, processing,
and/or manufacturing
products from raw
materials. Additional uses
include warehousing,
distribution, and
maintenance facilities.
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EMPLOYMENT GROWTH PROJECTIONS
In addition to the existing commercial real estate market, employment growth projections produced by the Association of Bay Area Governments (ABAG) form the basis of future commercial space needs to support projected employment growth.

The planning timef rame for the General Plan Update is 2020 to 2040, so the employment projections by sector and the resulting commercial space need estimate, shown in the tables below, focus only on the 2020 to 2040 timeframe . ABAG’s projections of employed residents and jo bs through 2040 for the City of Pittsburg and Contra Costa County are presented in Table 10.

ABAG’s projections for growth in employed residents between 2020 to 2040 are quite strong for both the city and the county, with a projected increase of 14.2% for the city and 12.9% for the county. Total job projections are even stronger for both the city and county, with a projected increase of 17.1% for the city and 20.2% for the county. ABAG projects Pittsburg will see a very minor decrease in employed residents between 2020 and 2030 (0.6% decline by 2025 and 1.8% decline by 2030). However, the number employed residents between 2030 and 2040 is projected to greatly increase. As shown in Figure 8, the number of employed residents and total jobs in the city are projected to increase at similar rates between 2020 and 2040.

Table 10 shows that the number of jobs in the City will increase over the next 20 years . However, it also shows the number of jobs in the City will remain significantly less than the number of employed residents. In 2020, 13,330 jobs are projected in the City compared to 34,495 employed residents. This trend is expected to continue through 2040, when the City is projected to have 15,615 jobs and 39,380 employed residents. These numbers indicat e that Pittsburg’s workforce (employed residents) will need to leave Pittsburg for work opportunities as local jobs available are not projected to meet th e number of employed residents.

TABLE 10: EMPLOYED RESIDENT AND JOB PROJECTIONS: PITTSBURG AND COUNTY - 2020-2040

PROJECTIONS CITY OF PITTSBURG CONTRA COSTA COUNTY

EMPLOYED RESIDENTS NUMBER PERCENT

CHANGE NUMBER PERCENT
CHANGE
2020 34,495 N/A 589,810 N/A
2025 34,280 -0.6% 617,185 4.6%
2030 33,660 -1.8% 633,830 2.7%
2035 38,615 14.7% 655,135 3.4%
2040 39,380 2.0% 665,875 1.6%
2020 to 2040 Projected Change 4,885 14.2% 76,065 12.9%

JOBS IN PITTSBURG NUMBER PERCENT

CHANGE NUMBER PERCENT
CHANGE
2020 13,330 N/A 414,290 N/A
2025 13,800 3.5% 423,845 2.3%
2030 14,675 6.3% 458,255 8.1%
2035 15,690 6.9% 483,810 5.6%
2040 15,615 -0.5% 498,115 3.0%
2020 to 2040 Projected Change 2,285 17.1% 83,825 20.2% SOURCE: ASSOCIATION OF BAY AREA GOVERNMENTS, PLAN BAY AREA PROJECTIONS 2040, 2018. 657

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FIGURE 8: PITTSBURG EMPLOYED RESIDENTS AND JOBS IN PITTSBURG - 2020-2040

SOURCE: ASSOCIATION OF BAY AREA GOVERNMENTS, PLAN BAY AREA PROJECTIONS 2040, 2018.

Figure 9 shows the inflow and outflow of jobs based on 2015 data collected by the U .S. Census Bureau. According to the bureau’s data, 11,640 workers come into the City for employment. Out of all employed Pittsburg residents, 2,598 work within Pittsburg and 25,183 work outside the City.

FIGURE 9: CITY OF PITTSBURG INFLOW AND OUTFLOW OF JOBS - 2015

SOURCE: U.S. CENSUS ON THE MAP JOB COUNTS, 2015.
0 5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
2020 2025 2030 2035 2040
Employed Residents Jobs in Pittsburg
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ECONOMIC AND REAL ESTATE PERCEPTIONS
To augment the data presented in this report and to provide context regarding the City’s economic conditions , New Economics & Advisory toured the City of Pittsburg and conducted stakeholder interviews to gather local in sights about local business, land development, and commercial real estate conditions. Through its interviews and industry knowledge, New Economics identified the following challenges and opportunities related to the City’s economic condition s.

CHALLENGES
• Despite significant infrastructure improvements, State Route 4 continues to experience traffic levels that are problematic for existing businesses that rely on this highway to deliver items to customers and/or attract employees from longer dis tances. Traffic levels are also a deterrent for attracting logistics -related industrial users that are currently active in the Bay Area and Central Valley. • The City’s current configuration and demographic profile are restricting the ability to sustain e xisting retailers and attract new, experience -oriented retailers. The rise of e -commerce is placing additional pressure on traditional retailers to seek higher -income and higher -density areas, while new retail emphasizes experience s and services (such as gyms) that cannot be purchased on -line.
• The location of the Delta to the north and mountains to the south creates a linear population base for Pittsburg that prevents larger retailers from enjoying the more densely populated “radius” shape of customers a vailable in other East Bay cities. In addition, as one of the most affordable cities in the Bay Area, Pittsburg’s price points provide an important source of housing for workers who commute to relatively low -paying jobs. However, these residents also have lower levels of disposable income compared to residents of other East Bay cities. • Multiple stakeholders reported that a large portion of the City’s existing workforce commutes to areas all over Silicon Valley. They also reported that workers at the City ’s largest businesses tend to remain onsite during rest and lunchbreaks. This combined dynamic hurts local retail and commercial businesses that need more daytime business to remain stable in the long run.
• The City’s geographic location and current demog raphics do not yet support demand for traditional office space. In addition, Class A and Class B office users in the East Bay continue to prefer location s on or accessible to Interstate Highway 80 or 880.
• Existing rents are too low for most new commer cial or mixed-use development to pencil. This financial reality will continue to limit new development in the Railroad and Garcia subareas. • Multiple stakeholders identified the City’s zoning code as a barrier to economic development and felt changes were necessary to provide additional flexibility and maximize opportunities on key catalyst sites. For example, stakeholders suggested increasing the number of allowable commercial service uses in the Downtown to help increase foot traffic and support more traditional retail shops and restaurants. • Longer term, new development at the Concord Naval Weapons Station could be a more competitive site for residential, commercial, and/or industrial development in the East Bay.

OPPORTUNITIES
• There is ongoing dema nd for small floorplate industrial/commercial uses, some of which include yard space.

Sought-after space generally includes 2,000 to 8,000 square feet that would be attractive to entrepreneurs. As rents increase, developers will be able to add this type of product to the market. 659

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16 Envision Pittsburg Economic Trends Report

• If rental rates throughout Silicon Valley continue to increase, places like Pittsburg will become increasingly attractive for start -up and/or e-commerce office locations. The Railroad Avenue and Downtown subareas could be attractive locations for these types of users.
• Although the city cannot grow outwards, a number of large infill sites could accommodate substantial job and/or residential growth, including the former golf course site, power line corridor (if reconfigured over time), waterfront parcels, vacant retail land, etc.
• The City has a proven track record of thinking creatively around unique opportunities, and multiple stakeholders expressed optimism about working with City staff to resolve technical issues and envisio n longer-term projects. • Smaller, more specialized retail stores that cater to the local community continue to play an important role in stabilizing existing retail centers and providing important goods and services in the City. Additional residential growth can help to sustain these retailers.
• Pittsburg is the only East Bay city in Contra Costa County with two BART stations. Over time, this higher level of access to the rest of the larger region has the potential to attract more workers to Pittsburg and increase the sales price of housing in the City.
• If the City can attract more jobs to Pittsburg that match the City’s current workforce , it will help reduce or eliminate commutes and sustain local retail and service businesses.

STAKEHOLDERS INTERVIEWED (MAY-JUNE 2019)
Kolette Simonton, City of Pittsburg (Economic Development) Cory Anderson, USS Posco (Steel Manufacturing Company)
Scott Bertrand, Cushman Wakefield (Real Estate Brokerage) Monica Couture, Pittsburg Chamber of Commerce (Economic and Workforc e Development for Small and Large City Businesses)
Kris Hagar, Newmark Knight Frank (Real Estate Brokerage) Doug Messner, Sierra Pacific Properties (Property Development and Management Company) Sean O’Reilly, Transbay Cable (Utility Joint Venture Company w ith City) Louis Parsons, Discovery Builders (Developer/Home Builder) PJ Quesada, Ramar Foods (Food Manufacturing Company, Large Employer)

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Envision Pittsburg Economic Trends Report 17

JOBS CAPTURE / WORKSPACE DEMAND
The projected number of employed residents shown in Table 10 indicate that the City’s workforce is anticipated to continue growing. As previously discussed, the City is not capturing sales in many retail spending categories indicating there is capacity for additional retail opportunities. Further, the City’s office, retail, and industrial spaces generally have high occupancies and discussions with the business community have indicated the need for additional employment -generating uses and space. Table 10 and Figure 8 both illustrate that although the City has a strong employment base, the City exports many of its workers.

Table 11 identifies the net jobs projected to be exported during 2020 through 2040, based on the ABAG’s projections.

Were the City to seek to expand employment opportunities to capture 15% of the City’s residents that do not have work options in the City, the City would need to ensure adequate land to accommodate workspace for approximately 3,565 more jobs by 2040. While the specific br eakdown of job types and associated type of development (office space, retail and services space, and industrial space) is not known at this time, it is anticipated that this increase in employment would require approximately 68 acres of land designated fo r employment -generating uses. Were the City to seek to capture 25% of the projected increase in its employed residents, the approximately 5,941 jobs would require approximately 114 acres of land designated for employment -generating uses .

The Envision Pittsburg Existing Conditions Report indicates that there are more than 144 acres of land available for employment-generating uses , based on a review of sites designated as vacant by the County Assessor [Figure 1.1-4] and the associated General Plan Land Use Map [Figure 1.1-1]). While there appear to be adequate sites to accommodate employment-generating uses, the Envision Pittsburg Land Use Alternatives Report will further assess the capacity and appropriateness of vacant and underutilized sites to accommoda te projected job growth a s well as the types of commercial and industrial uses that are needed and/or desired to serve the community.

TABLE 11: NET JOBS EXPORTED COMPARED TO POTENTIAL JOBS CAPTURE AND ASSOCIATED JOBS ACREAGE - 2020-2040

YEAR EMPLOYED

RESIDENTS
JOBS

IN CITY

NET JOBS

EXPORTED
15% CAPTURE OF

JOBS EXPORTED
25% CAPTURE OF

JOBS EXPORTED
JOBS ACRES1 JOBS ACRES1
2020 34,495 13,330 21,165 3,175 60.7 5,291 101.2
2025 34,280 13,800 20,480 3,072 58.8 5,120 97.9
2030 33,660 14,675 18,985 2,848 54.5 4,746 90.8
2035 38,615 15,690 22,925 3,439 65.8 5,731 109.6
2040 39,380 15,615 23,765 3,565 68.2 5,941 113.7
NOTE: 1 PROJECTED ACREAGES AR E BASED ON AN AVERAG E OF 1 EMPLOYEE PER 500 SF OF DEVELOPED OFFICE , COMMERCIAL, AND INDUSTRIAL SPACE AND AN AVERAGE FLOOR AREA RATIO (AMOUNT OF DEVELOPED BUILDING SPACE PER ACRE OF LAND) OF 0.6.

SOURCE: ASSOCIATION OF BAY AREA GOVERNMENTS, 2018; DE NOVO PLANNING GROUP, 2019.

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Economic Development Strategic Plan

January 2022 B
Appendix B:

Cluster Assessment
662

PRELIMINARY CLUSTERS

ASSESSMENT

CITY OF PITTSBURG, CA
OCTOBER 29, 2019

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A2B Consulting Group (A2B) has conducted a cursory Clusters assessment of Pittsburg utilizing the USEDA/Harvard Cluster mapping project website (info based on 2016 data ~ clustermapping.us); the Clusters research contained in the Northern Waterfront Economic Development Initiative ~ Strategic Action Plan ( January 8, 2019; the Plan included information gathered from the USEDA/Harvard Cluster Mapping website) for Contra Costa County; and the California Employment Development Department database to create a very rough Cluster assessment and opportunities guide for Pittsburg’s economic development efforts. While this information is useful for developing targeted industries lists for the recruitment, it should not be considered a full cluster assessment of Pittsburg.

BACKGROUND
Regional economies are the building blocks of U.S. competitiveness. The nation’s ability to produce high-value products and services depends on the creation and strengthening of regional clusters of industries that become hubs of innovation. Clusters enhance productivity and spur innovation by bringing together technology, information, specialized talent, competing companies, academic institution, and other organizations. Close proximity, and the accompanying tight linkages, yield better market insights, more refined researches agendas, larger pools of specialized talent, and faster deployment of new knowledge.

Clusters exist where the economic activities in a set of related industries in a given location reach critical mass. It is at this point that local linkages begin to have a meaningful impact on the  performance of  companies, and that important opportunities for local collaboration among firms and other organizations in the relevant fields arise.  Clusters emerge  naturally in the market process, providing productivity benefits to companies as they grow in size. They  become attractive to companies looking for a new location and grow through the performance of companies already located there. Companies in clusters gain access to specialized regional suppliers, service providers, and institutions, and can also benefit from deep pools of skilled employees and shared infrastructure dedicated to their needs.

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Unlike an industry sector, industry clusters represent a network of interconnected firms and industries that are linked through shared resources and technologies based on a common set of economic activities.

Firms in similar and related industries draw a productive advantage in being geographically located near each other because they have common labor pools and supply chain needs. “Driver industries are linked to supplier and input industries, support industries, and customers.” A myriad of service providers also participate in the manufacturing value chain, including engineers, market researchers, attorneys, accountants, research organizations (Universities, National Labs, etc.), toolmakers, equipment suppliers, transport and logistics providers, and consultants.

Target Industry Cluster Identification
Standardized national industry clusters have been defined, which allow comparisons and performance measurement across regions. Regionally defined industry clusters are often not represented in the standardized national definitions. Region-specific industry clusters can be identified based on employment concentrations, industry size, and growth rates. A regional industry cluster exists when the level of employment is overrepresented relative to the national average. This overrepresentation signals the presence of a critical mass at which cluster dynamics begin to occur. Strong industry clusters are defined as those where the location quotient (LQ) puts them into the leading 25% of regions across the U.S. in their respective cluster category. LQ measures the specialization or concentration of a cluster in a particular location relative to the national average. Measured by the value of a cluster's location quotient, each regional economy has a particular pattern of specialization in a number of clusters, which drives productivity and growth in the economy.

In addition, cluster strength is measured by “employment specialization or share”. Each regional economy has a particular pattern of specialization in a number of clusters, which drives  productivity and growth in the economy.

Economic areas with  High Employment Specialization  in a cluster meet these criteria:
• Primary criterion: LQ of Cluster Employment must be greater than the 75th percentile when measured across all Economic Areas.

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• Secondary criterion to differentiate marginal cases: LQ of Cluster Employment must be greater than 1.0, Share of National Cluster Employment greater than the 25th percentile, and Share of National Cluster Establishments greater than the 25th percentile.

Economic areas with High Employment Share in a cluster meet this criterion:
• Share of National Cluster Employment must be greater than the 90th percentile when measured across all Economic Areas.

Source: Cluster Mapping website
Regional economies are made up of two types of clusters, each with different patterns of geographic presence and different competitive dynamics.  Traded clusters  are groups of related industries that serve markets beyond the region in which they are located. They are free to choose their location of operation (unless the location of natural resources drives where they can be)  and are highly concentrated in a few regions, tending to only appear in regions that afford specific competitive advantages. Since traded clusters compete in cross-regional markets, they are exposed to competition from other regions. Examples of traded clusters include Financial Services  in New York City, Information Technology  in Silicon Valley, and Video Production and Distribution in Los Angeles. Traded clusters are the "engines" of regional economies; without strong traded clusters it is virtually impossible for a region to reach high levels of overall economic performance.

Local clusters, in contrast, consist of industries that serve the local market. They are prevalent in every region of the country, regardless of the competitive advantages of a particular location. As a result, a region’s employment in local clusters is usually proportional to the population of that region. Moreover, the majority of a region’s employment comes from jobs in local clusters. Since local clusters  are tied to the regions in which they are located, they are  not directly exposed to competition from other regions. Examples include Local Entertainment  such as miniature golf and movie theaters, Local Health Services  such as drug stores and hospitals, and Local Commercial Services such as dry-cleaners.

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REVIEW OF USEDA/HARVARD CLUSTER MAPPING PROJECT
Based on a review of Contra Costa County data from 2006 and 2016, there has been some shifts in the strongest clusters within the County during that decade. These shifts appear to have resulted in greater concentrations in the strongest sectors: Business Services and Financial Services. 2006 Contra Costa County Clusters
Strongest Traded Clusters
90%+specialization
Business Services
Financial Services
Insurance
Video Production
75%+ Specialization
IT
Communication
Education
Environmental Services
2016 Contra Costa County Clusters
Strongest Traded Clusters
90%+specialization
Business Services
Financial Services
75%+ Specialization
IT
Communication
Insurance
Performing Arts
Environmental Services

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There was some diversification during this period, albeit small, in areas of less specialization (under 75%)
2006 Contra Costa County Clusters
Other specialization
Performing Arts
Nonmetal Mining
Construction
Upstream Chemicals
Oil & Gas
2016 Contra Costa County Clusters
Other specialization
Environmental Services
Construction
Downstream Chemicals
Upstream Chemicals
Upstream Metals
Oil & Gas

Based on a search of current California Employment Department company data by NAICS code showed Pittsburg has very little in the way of companies in either the 75%+ and 90%+ specialization compared to the rest of Contra Costa County.

Business Services:
4 Engineering Firms
3 Custom Computer programming (2 Home based)
3 Computer Systems (2 are Bellici and 1 home based)
3 Data hosting (1 home based)
Financial Services:
7 banks
IT:
0 firms
Communications:
4 Other communications (2 are home based)
There are more Pittsburg firms within the “Other” specialization categories (less than 75% specialization) and several of these appear to have higher employee counts. (NOTE: Employment data can volatile.)
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Downstream Chemicals:

Praxair ~ 20-50 FTE
Criterion Catalyst ~ 100-250 FTE
Generon ~ 20-50 FTE
Construction:
8 firms including Irish Construction, Brentwood Ready Mix and CEMCO (construction steel)
CEMCO ~ 50-100 FTE
Cemcon Inc. 100-250 FTE
Environmental Svcs:

Contra Costa Waste 20-50 FTE
Pittsburg Disposal 5-9 FTE
From this research, Pittsburg appears to have relatively few firms within the strongest clusters present in Contra Costa County. Pittsburg does have strong employment in firms that are in sectors whose numbers are on par with other regions of the country, and by themselves may not offer much in the way of cluster dynamic benefits.

There is also some level of cluster relationships at work within Pittsburg relative to the stronger Clusters in Contra Costa County (See Attachment #2 Cluster Maps, 2006 and 2016). For example, cluster relationships exist between the Construction (Pittsburg) and Oil & Gas (County) clusters.

Recently conducted Pittsburg Business Retention visits indicate the this relationship does continue to exist. While there is relative lack of presence in key Contra Costa County Clusters, there is still significant employment/ company presence in Pittsburg within core manufacturing sectors (steel & metals, chemicals, construction materials).

NORTHERN WATERFRONT PLAN
The Northern Waterfront Strategic Plan (Plan) confirmed several aspects of the USEDA/Harvard work, in terms of the Contra Costa County economic strengths. A2B research of this information confirmed little presence in Page of 7 12
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Pittsburg of the stronger Cluster categories. The Plan also identified potential/growing Clusters and targeted Industry Sectors in the County.

Pittsburg is well represented in one of these potential/growing targeted sectors:
“While emerging industry clusters are not easily identified through traditional analytical methods, they can be identified through qualitative research and intelligence based on local industry knowledge. Important considerations for determining the presence of emerging industry clusters include the presence of research institutions, innovation infrastructure, access to venture capital, and the growth of new occupations. Shift-share analysis can be employed to identify industries that are expected to grow faster than the national economy and industry mix. Six-digit NAICS codes were used to identify the core industries in the Northern Waterfront based on the number of core companies, employment size, degree of specialization, growth trends, and a strong regional presence in the East Bay. Five potential target industry clusters were identified including: 1) Biomedical/Biotechnology/life sciences; 2) Food & Beverage Processing; 3) Advanced Materials & Diversified Manufacturing; 4) Advanced Transportation Technologies; and 5) Clean Technology.”
Northern Waterfront Economic Development Initiative, Page 28 The Plan further identified Advanced Materials & Diversified Manufacturing as a growth sector:
“The Northern Waterfront can develop a vibrant economy by attracting and growing manufacturing firms in emerging new industries in the advanced manufacturing sector.”
Northern Waterfront Economic Development Initiative, Page 28 In researching the presence of firms within Pittsburg, the Advanced Materials & Diversified Manufacturing cluster has a significant presence both in the numbers of firms and employment levels. Nearly 30 firms in Pittsburg are classified (NAICS) within this sector (See Attachment #1).

This is a larger presence that the other four Targeted Clusters combined:

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• Food & Beverage has 6 firms (2 home based ~ appear to be distributors; and potentially more non-home based firms but data miscoded in EDD data base)
• Cleantech has 9 with 3 of those firms being consulting engineering services.
• Biomed/Biotech has 2 net (two more that appear to be mis-coded to this category that may belong in Advanced Materials & Manufacturing) There are no Advanced Transportation firms currently in Pittsburg.

ADVANCED MATERIALS & MANUFACTURING
The NAICS coding for companies in this sector matches those in Silicon Valley and the greater East bay region that are experiencing a “price out” in terms of real estate costs. Due to land purchases by such firms as Facebook, Google (Alphabet) and Apple, lease rates and per square foot purchases prices have increased by 150%, and in some lease instances nearly tripled in the last 2-3 years. Many, if not most, of the firms in this NAICS classification are family owned under 100 FTE operations.

According to sources that have spoken to A2B, this has prompted a marked increase in interest to relocate out of Silicon Valley to more reasonable real estate markets in the area. Pittsburg can potentially capture some of that interest with the right marketing approach and attractive real estate pricing (both lease and purchase).

FOOD & BEVERAGE PROCESSING
As previously stated, there are some issues with the NAICS coding for Pittsburg firm operating in this Sector. For example:
• Ramar Foods, EDD NAICS coded as Meat/Meat Products
• Orientex Foods, A division of Ramar, NAICS coded as Ice Cream/Frozen desserts
• Tulkoff Food Products, EDD NAICS coded as Supermarket • Salsa 4 You, Not in EDD database
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In addition, there are several instances of ice cream related firms in Pittsburg (Business license, City staff knowledge). However little to no evidence within EDD or other databases of whether these firms are manufacturers or distributors. One company visit in Pittsburg determined that 6 business licensed firms, all at the same location, we being served by a single ice cream distributor at said location, no manufacturing presence.

Clarification through Business Retention visits to all potential Pittsburg based Food & Beverage Processing firms will give a clearer picture of the type of food processing activity in Pittsburg and the potential for Cluster development as recommended in the Plan.

CLEANTECH
Pittsburg firms within this Sector consist primarily around waste disposal and recycling centers. One outlying firm is K2 Pure Solutions, which operates within the primary 4-digit NAICS sector for Cleantech, but appears to be miscoded by EDD at the 6-digit sector as “Other” rather than a Targeted sector set forth in the Plan. Opportunities for Cluster development within this sector should focus on reuse and repurposing of “feedstock” materials collected at these locations for manufacturers. More research is needed into available feedstocks and volumes in order to identify potential business recruitment Targets as well as potential Cluster development

RECOMMENDATIONS

1. Request Cluster data from Northern Waterfront team in order to conduct more detailed Pittsburg based Cluster assessment

2. Conduct a more through assessment of the Food Processing firms existing in Pittsburg to determine actual Cluster presence as well as determine condition needed to grow this Cluster and potential recruitment Targets
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3. Conduct a more through assessment of the Cleantech firms existing in Pittsburg to determine actual Cluster presence as well as determine condition needed to grow this Cluster and potential recruitment Targets both within the Sector as well as users of available “feedstocks”

4. Focus Business Retention outreach on Pittsburg companies within the Advanced Materials/Manufacturing, Cleantech and Food Processing sectors in the short term (based upon results of further assessments stated in #3 above)

5. Begin outreach to Advanced Materials companies in SV and East Bay:

A. Work with owners/brokers of vacant or underutilized industrial buildings/properties in Pittsburg regarding competitive lease/ purchase packages for SV/East Bay Advanced materials companies B. Consider financial incentives for such firms that are real estate based to further improve real estate attractiveness ( tie to FTE or lease/purchase terms)

6. Review entitlement processes for this Cluster to insure buildings/sites are or can be filled with a little processing time as possible Page of 11 12
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ATTACHMENT #1

LIST OF ADVANCED MATERIALS MANUFACTURING FIRMS IN

PITTSBURG
BRENTWOOD READY MIX ~ 10-20 FTE
CONCRETE VISIONS ~ 1-4 FTE
MARBLE SHOP ~ 5-9 FTE
AGRA TECH INC ~ 10-20
JOEL HEWATT CO. ~ 20-50 FTE
SIGNODE SUPPLY ~ 5-9 FTE (2nd LOCATION IN BAY POINT)
DIVERSE STEEL ~ 10-20 FTE
CONCORD IRON WORKS ~ 50-100
ALL SPECIALTY SHEET METAL ~ 20-50 FTE
PITTSBURG IRON WORKS ~ 1-4 FTE
DELTA MACHINE SHOP ~ 1-4 FTE (2nd BIZ AT SAME ADDRESS)
HAMMOND ENTERPRISE ` 20-50 FTE (2nd BIZ AT SAME ADDRESS) ACCURATE POLYCOAT ~ 1-4 FTE
GLOBAL ECOTECH ~ 1-4 FTE
ROLL TECHNOLOGY ~ 5-9 FTE
BISHOP-WISECARVER ~ 50-100 FTE
BLACK DIAMOND MANF. ~ 1-4 FTE
CEMCO ~ 50-100 FTE
ALLIED CRANE ~ 20-50 FTE
BETO LIMON ~ 1-4 FTE
STEWART’S ~ 20-50 FTE
DRIVE LINE SVCS ~ 1-4 FTE
PRAXAIR ~ 10-20 FTE (2 OTHER BIZ UNITS AT SAME ADDRESS) ALIB INC ~ 5-9 FTE
Page of 12 12
674

OFFICE OF THE CITY MANAGER/EXECUTIVE DIRECTOR
65 Civic Avenue
Pittsburg, CA 94565
TO: Mayor and Council Members
FROM: Garrett Evans, City Manager
SUBJECT: Adoption of a City Council Resolution to Accept Grant Funds from Keller Canyon Mitigation Fund for FY 21/22 Recreation Programs MEETING DATE: January 18, 2022

EXECUTIVE SUMMARY
The City of Pittsburg has been awarded grants totaling $10,000 supporting recreation programs benefiting programs offered at the City’s Senior Center. Staff is requesting adoption of a resolution to accept the grants and allocate the funds to the Fiscal Year 2021- 22 Recreation budget.

FISCAL IMPACT
If approved, the resolution will authorize allocation of the $10,000 grant funds to the Fiscal Year 2021-22 Recreation program budget (Fund 110). No additional expenditure from the General Fund is required for the receipt of the grants since no matching funds are required.

RECOMMENDATION
City Council adopt the attached resolution authorizing acceptance of the grants and allocation of the additional $10,000 to the Fiscal Year 2021-22 Recreation budget.

BACKGROUND
Staff applied for and was rewarded grant funding from the Keller Canyon Mitigation Trust Fund to support the production of a quarterly newsletter. This fund is administered by Contra Costa County.

SUBCOMMITTEE FINDINGS
This item was not brought before a subcommittee.
675

STAFF ANALYSIS
The Keller Canyon Mitigation Trust Fund grant will support specialized recreation services for senior citizens.

The Community Is Key program was approved for a $10,000 grant to defray the production and mailing costs for the 2021-22 “Senior Center Newsletter” three times a year promoting senior citizen programs and activities.

ATTACHMENTS: Resolution
Interagency Agreement Number BO# 11
Report Prepared By: Kolette Simonton, Assistant Director of Economic Development and Recreation
676

BEFORE THE CITY COUNCIL OF THE CITY OF PITTSBURG
In the Matter of:

Acceptance of Grant Funds from )
Keller Canyon Mitigation Fund for ) RESOLUTION NO. 22-
FY 21/22 Recreation Programs )
WHEREAS, the City applied for and was awarded three grants totaling $10,000 from the Keller Canyon Mitigation Fund, administered by Contra Costa County, to support recreation programs; and
WHEREAS, the Community Is Key program was approved for a $10,000 grant to defray mailing costs for the 2021-22 “Senior Center Newsletter” three times a year promoting senior citizen programs and activities; and
WHEREAS, the City wishes to accept these grants and allocate the funds to the Fiscal Year 2021-22 Parks and Recreation Department budget.

NOW, THEREFORE, the City Council DOES RESOLVE as follows:

Section 1. The recitals set forth above are true and correct statements and are hereby incorporated in conjunction with the staff report.

Section 2. The City Council adopts this Resolution accepting three grants totaling $10,000 from the Keller Canyon Mitigation Grant Fund and allocating the funds to the Parks and Recreation Department approved budget for Fiscal Year 2021/22.

PASSED AND ADOPTED by the City Council of the City of Pittsburg at a regular meeting on the 18th day of January, 2022, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:
____________________________
Holland Barrett White, Mayor
ATTEST:
______________________________
Alice E. Evenson, City Clerk
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Combined City Council/Agency Minutes 1 of 4 December 20, 2021

CITY OF PITTSBURG

CITY COUNCIL/AGENCY CONCURRENT MEETING MINUTES
DATE: December 20, 2021
LOCATION: Council Chamber, City Hall, 65 Civic Avenue, Pittsburg, CA 94565 CITY COUNCIL.AGENCY MEMBERS
Holland Barrett White, Mayor/Chair
Shanelle Scales-Preston, Vice-Mayor/Chair
Juan Antonio Banales, Council/Agency Member
Jelani Killings, Council/Agency Member
Marilyn Craft, Council/Agency Member
S.L. Floyd, Agency Member
Annie Hill Herring, Agency Member

APPOINTED OFFICIALS
Garrett Evans, City Manager/Executive Director
Donna Mooney, City Attorney/Legal Counsel
Alice E. Evenson, City Clerk/Agency Secretary (elected) Nancy Parent, City Treasurer (elected)

This meeting was held in compliance with California Government Code Section 54953(e)(2), which was added by Assembly Bill 361 which became effective Oct. 1, 2021, pursuant to the Governor’s Executive Order N-15-21. On November 29, 2021, the City Council authorized hybrid meetings of the City Council and Commissions upon findings made in Resolution 21-13997 as required by state law. In addition, all Boards authorized teleconferenced meetings. City Council Members/Board Members/Commissioners and appropriate staff will be participating in person in the Council Chamber. The Public will continue virtual participation via Zoom. Pursuant to Government Code Section 54953(e)(3), the Council/Board/Commission authorization is effective for 30 days and may be extended every 30 days if the Council/Board/Commission makes required findings.

Mayor White called the Meeting of the City Council to order at 7:00 P.M. in the City Council Chamber at City Hall, 65 Civic Avenue, Pittsburg, CA after convening in Closed Session at 6:00 P.M. for the following items:

1. CONFERENCE WITH REAL PROPERTY NEGOTIATORS pursuant to Section 54956.8:

Property: Southwest corner of Center Drive and Railroad Avenue (APN 086-100- 045): Negotiators for the City of Pittsburg: Garrett Evans, Maria Aliotti; Negotiating Parties:

Stay Cal Pittsburg, LLC; Under Negotiation: both price and terms of payment

2. CONFERENCE WITH LABOR NEGOTIATORS Pursuant to Section 54957.6:

City designated representatives: Garrett Evans, Stacy Shell, Charles Sakai, Sloan Sakai Yeung & Wong LLP
689
Combined City Council/Agency Minutes 2 of 4 December 20, 2021 Employee organizations: American Federation of State, County, and Municipal Employees Local 512 Management/Professional/Confidential Unit and Miscellaneous A Unit; Pittsburg Police Officers’ Association; Pittsburg Police Managers Group; Teamsters Local 856; International Brotherhood of Electrical Workers Local 1295 Unrepresented employees: Management Group; Senior Executive Team

ROLL CALL
Members Craft and Scales-Preston were absent and excused.

PLEDGE OF ALLEGIANCE
The Pledge of Allegiance was recited.

PRESENTATION

3. Quarterly Overview of Use of Force by Law Enforcement Personnel and Overview of Internal Affairs Investigations

CITY MANAGER REPORTS/REMARKS
City Manager Evans reported on COVID-19 management and upcoming City events.

PUBLIC COMMENTS
There were no public comments.

COMMITTEE REPORTS
Member Banales attended the Finance Subcommittee meeting.

COMBINED CITY COUNCIL AND PITTSBURG ARTS AND COMMUNITY FOUNDATION

CONSIDERATION

7. Adoption by Minute Order of Council Member Committee Assignments for 2022, and Confirmation of Posting of FPPC Form 806 “Agency Report of Public Official Appointments”
On Motion by Member Killings, seconded by Member Banales to adopt and carried by the following vote:

AYES: Banales, Killings, White
ABSENT: Craft, Scales-Preston

8. Adoption of a City Council Resolution Approving, Allocating Funding and Authorizing Execution of a Consulting Services Agreement for Project 3334, Broadcast System Upgrade Project
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Combined City Council/Agency Minutes 3 of 4 December 20, 2021 On Motion by Member Banales, seconded by Member Killings to adopt and carried by the following vote:

AYES: Banales, Killings, White
ABSENT: Craft, Scales-Preston

9. Adoption of a PACF and City Council Resolution Approving a Sublease Agreement between the Pittsburg Arts and Community Foundation, Inc. and DVWB, LLC for 51 Marina Blvd, Suite C
On Motion by Member Killings, seconded by Member Banales to adopt and carried by the following vote:

AYES: Banales, Killings, White
ABSENT: Craft, Scales-Preston

CONFLICT OF INTEREST STATEMENT
There were no conflicts of interest statements.

COMBINED CITY COUNCIL, PITTSBURG ARTS AND COMMUNITY FOUNDATION,

PITTSBURG POWER COMPANY AND SOUTHWEST PITTSBURG GHAD II AND

SUCCESSOR AGENCY CONSENT CALENDAR
On Motion by Member Banales, seconded by Member Killings to adopt and carried by the following vote:

AYES: Banales, Killings, White
ABSENT: Craft, Scales-Preston

10. Minutes of November 15, 2021, November 29, 2021 and December 6, 2021

11. Adoption of a Successor Agency Resolution Declaring 610 Railroad Avenue (APN 085-390-077) as Surplus Land

12. Adoption of a City Council Resolution to Amend the Master Pay Schedule as Required by California Public Employees’ Retirement System

13. Adoption of a City Council Resolution Approving the Continuation of the Contamination Recycling Fee for Mt. Diablo Resource Recovery

14. Receive and File Staff’s Report on the Review of Development Impact Fees Received by the City of Pittsburg that are Subject to AB 1600 Reporting Requirements

15. Adoption of a City Council Resolution Approving the Terms and Conditions of Employment for Employees in the Teamsters Union, Local 856 for the Period July 1, 2021, through June 30, 2022

16. Adoption of a City Council Resolution Authorizing the City Manager to Execute Settlement Participation Forms, California State-Subdivision Agreements And Request 691
Combined City Council/Agency Minutes 4 of 4 December 20, 2021 Direct Payment In the Nationwide Opioid Litigation Settlement

17. Adoption of City Council Resolution to Approve the Purchase of a 2022 Peterbilt 548 Dump Truck

18. Adoption of a City Council Resolution Authorizing an Application to the California Department of Forestry and Fire Protection Urban Forest Management Grant Program for an Urban Forest Management Plan

19. Adoption of a City Council Resolution to Accept Project 5066, Water Treatment Plant Filter Gallery Valve Replacement Project as Complete and Authorize the City Engineer to File a Notice of Completion

20. Adoption of a City Council Resolution Authorizing an Application and Accepting a Grant from the State of California General Fund for Project 3333, California Theatre Marquee Project

21. Adoption of a City Council Resolution to Accept Project 4063, 2020/2021 CDBG ADA Curb Ramp Installation Project as Complete and Authorize the City Engineer to File a Notice of Completion

22. Adoption of City Council Resolution Authorizing City Manager to Execute Purchase Contract of New Fleet Vehicles

23. Adoption of a City Council Resolution Accepting the Plans and Specifications and Authorizing Award of Project 4065, 2021/2022 CDBG ADA Curb Ramp Installation Project

24. Adoption of an Ordinance Approving a Zoning Map Amendment for the Home2Suites Hotel Project, AP-20-1536 (GP, RZ, UP, DR)

25. Adoption of a Resolution Making Findings in Support of Continuing to Hold Public Meetings by Teleconference Pursuant to California Government Code Section 54953(e)

COUNCIL REQUEST FOR FUTURE AGENDA ITEMS
There were no requests for future agenda items.

COUNCIL MEMBER REMARKS
There were no Council Member remarks.

ADJOURNMENT
The City Council adjourned at 7:34 P.M. to January 18, 2022, in memory of Christy Terry.

Respectfully submitted,
Alice E. Evenson, City Clerk
692

OFFICE OF THE CITY MANAGER/EXECUTIVE DIRECTOR
65 Civic Avenue
Pittsburg, CA 94565
TO: Chair and Governing Board Members
FROM: Garrett Evans, Executive Director
SUBJECT: Adoption of a Pittsburg Power Company Resolution Accepting Project 5822 Causeway Bridge Coupling Replacement Project as Complete, Authorizing Pittsburg Power Company to File a Notice of Completion, and Approving an Addition to the Total Project Budget
MEETING DATE: January 18, 2022

EXECUTIVE SUMMARY
Pittsburg Power Company (PPC) provides electricity and natural gas retail service on Mare Island, Vallejo in the name of Island Energy. PPC proposes to increase the approved Causeway Bridge Coupling Replacement Project (Project) budget as a result of scope and cost increases incurred once the Project was underway. The Project is complete.

FISCAL IMPACT
Resolution 21- 421 was approved by the Governing Board of PPC on September 20, 2021, allocating a total budget of $807,118 for the Project. While executing the Project, additional scope and associated costs of $85,402 were incurred in excess of the approved total Project budget. PPC is seeking to increase the total Project budget by this additional amount, to a total of $892,520. The Project is entirely funded by the Island Energy Enterprise Fund 580.

RECOMMENDATION
The Governing Board of PPC accept the Project as complete, to authorize PPC to file a Notice of Completion, and to approve an addition to the budget of $85,402, making the total Project budget $892,520.

BACKGROUND
As part of its utility service, PPC operates a 10” natural gas transmission pipeline (pipeline or pipe) located on the undercarriage of the Mare Island Causeway Bridge connecting Vallejo with Mare Island.
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While performing annual natural gas leak surveys as required by the Pipeline and Hazardous Materials Safety Administration (PHMSA), “Grade 2” leaks were discovered at three (3) mechanical couplings connecting portions of the pipe under the bridge. PPC subsequently investigated and further concluded that the isolation valves associated with the couplings were not closing properly. It was determined that the couplings and valves could not be effectively repaired given both condition and location and that they should be replaced.

In October of 2021, PPC successfully executed a project to replace the couplings, valves and piping spools beneath the Causeway Bridge utilizing Performance Mechanical Inc. as the general contractor. Other supporting subcontractors to PPC included GTS Engineering, CNG Direct for gas supply, WBE Traffic Control, Golden Bay Security, and several other minor subcontractors. Island Energy also incurred significant overtime in support of the Project.

As the Project was underway, the Project experienced scope events and agency requests not initially contemplated; including adjustments to traffic control protocols, much lower ambient temperatures, affecting natural gas demand, operational issues in the compressed natural gas (CNG) injection startup activities and agency requests for additional engineering reports and site security enhancements.

SUBCOMMITTEE FINDINGS
The Project execution scope increases, and related costs, were not presented to the PPC Subcommittee.

STAFF ANALYSIS
In the execution of the Project, field circumstances changed resulting in increased project scope and associated costs, such that costs were incurred that exceeded those originally forecasted and included in the approved Project budget.

The most significant increases in scope and cost were due to CNG demand and startup operational issues and increased scope related to traffic control on the bridge. Also, there were several additional agency requests not previously anticipated. The scope and cost increases were generally as follows:

CNG Demand:

During the period of work on the bridge, the natural gas transmission line was out of service and PPC supplied Mare Island with natural gas via CNG tanker trucks. PPC, and its engineer, GTS Engineering, had forecasted and modeled Mare Island natural gas demand during this period assuming ambient temperatures between 52F and 55F. Northern California experienced a cold snap at the time of CNG use, with temperatures seen between 43F and 45F in the mornings, greatly increasing gas demand to that forecasted.

CNG Startup Operational Issue:

On the morning of October 18th, work on the bridge was to commence at approximately 10:00am. The CNG trailers were made operational at about 8:00am and the transmission line on the bridge was isolated and purged. However, given the low morning temperatures and greatly increased gas demand, the Mare Island gas distribution system was quickly 694
depleted with line pressures dropping below 29psig, from a normal of 44psig. The CNG trailers could not both keep up with gas demand and “re-pack” the distribution system to normal operating pressure at the same time.

It was decided to cease CNG operations, re-establish the transmission line, re-pack the distribution system and wait until early afternoon when temperatures were much higher, and gas demand much lower. The system was successfully re-established at approximately 1:30pm that afternoon and subsequently performed as expected.

The net effect of this event was significant additional CNG gas usage, plus a delay to the contractor in commencing the work, resulting in a contractor delay Change Order.

Traffic Control:

As work commenced on the bridge, it was necessary to make improvements to the initial Traffic Control Plan to manage traffic flow more efficiently on the bridge while work progressed.

This involved the cost of additional flaggers, signage plus associated overtime for weekend work for all traffic control personnel.

Security:

With the Project underway, the City of Vallejo Fire Marshal directed that the Project have 24/7 security in the vicinity of the CNG trailers. This additional cost had not been contemplated previously.

Scaffold Engineering:

With the Project underway, the US Coast Guard requested engineered drawings for the under-bridge scaffolding. The Project did not consider this to be a typical request but agreed to create and provide engineered drawings per the US Coast Guard request.

Safety / Inspection Services:

In addition to Operator Qualification (OQ) testing for contractors, the Project elected to extend the scope of MR Services to include field safety oversight and weld inspections, resulting in increased cost to the OQ and inspection services.

Island Energy Staff Overtime:

Island Energy incurred additional staff overtime above typical overtime in the management and oversight of the Project.

The aggregate incurred Project cost above that of the previously approved Project budget is $85,402. Staff is recommending that this amount be added to the previously approved Project budget to a revised budget total of $892,520 and the new total Project budget be approved by the PPC Board.

ATTACHMENTS: Resolution
Report Prepared By: Douglas Buchanan, Power Company Manager 695
Resolution No. 22- Page 1 of 2 January 18, 2022

BEFORE THE GOVERNING BOARD OF THE PITTSBURG POWER COMPANY In the Matter of:

Accepting Project 5822 Causeway Bridge )
Coupling Replacement Project as Complete, ) RESOLUTION NO. 22 - Authorizing Pittsburg Power Company to File )
A Notice of Completion and to Approving an )
Addition to the Total Project Budget )
WHEREAS, Pittsburg Power Company (PPC), a joint powers authority, provides retail electricity and natural gas services on Mare Island, Vallejo in the name of Island Energy; and
WHEREAS, PPC operates a 10” natural gas transmission pipeline suspended from the undercarriage of the Mare Island Causeway Bridge connecting the City of Vallejo with Mare Island; and
WHEREAS, upon assessment, PPC found that the isolation valves associated with the mechanical couplings were not sealing properly; and WHEREAS, PPC concluded that the leaks and associated valves were not in a location or condition that would allow for repair, and would need to be replaced; and WHEREAS, PPC successfully performed and completed the Causeway Bridge Coupling Replacement Project (Project) to replace the leaking couplings, associated valves and piping; and
WHEREAS, while executing the Project, certain unforeseen increases in Project scope occurred resulting in an increase in cost in excess of the originally approved Project Budget of $807,118; and
WHEREAS, such increases in unforeseen Project scope were a result of significantly increased compressed natural gas demand, revision of traffic control protocols, outside agency requests including scaffolding engineering and the addition of 24/7 security; and WHEREAS, the increase in scope and related unforeseen and incurred Project costs are in the amount of $85,402; and
WHEREAS, PPC has completed the Project.
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Resolution No. 22- Page 2 of 2 January 18, 2022 NOW, THEREFORE BE IT RESOLVED that the Governing Board of PPC hereby accepts the Project as complete, authorizes PPC to file a Notice of Completion, and approves the addition of $85,402 in unforeseen Project costs to the existing and approved CIP budget for the Project, making the total budget for the Project $892,520.

PASSED AND ADOPTED by Governing Board of the Pittsburg Power Company at a regular meeting on the 18th day of January 2022, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:
_____________________________
Holland Barrett White, Chair
ATTEST:
____________________________
Garrett Evans, Executive Secretary
697

OFFICE OF THE CITY MANAGER/EXECUTIVE DIRECTOR
65 Civic Avenue
Pittsburg, CA 94565
TO: Chair and Governing Board Members
FROM: Garrett Evans, Executive Director
SUBJECT: Adoption of a Successor Agency Minute Order Approving the July 1, 2022 – June 30, 2023 Recognized Obligation Payment Schedule MEETING DATE: January 18, 2022

EXECUTIVE SUMMARY
The Successor Agency for the Redevelopment Agency of the City of Pittsburg (Successor Agency) has prepared its Recognized Obligation Payment Schedule (ROPS) for the period of July 1, 2022 – June 30, 2023 (ROPS 22-23), pursuant to AB 26x1, also referred to as the “Dissolution Act”.

FISCAL IMPACT
There is no fiscal impact to adopting ROPS 22-23. Rather, ROPS 22-23 identifies the Successor Agency’s anticipated financial obligations for July 1, 2022 – June 30, 2023.

ROPS 22-23 will be reflected in the Successor Agency’s budget that will be considered along with the City’s budget in June 2022 for Fiscal Year 2022-2023.

RECOMMENDATION
Staff recommends that the Successor Agency Governing Board approve ROPS 22-23.

BACKGROUND
On June 29, 2011, the Governor signed into law the Dissolution Act, which automatically suspended redevelopment activities and on December 29, 2011, the California State Supreme Court upheld the provisions of the Dissolution Act, thereby dissolving all redevelopment agencies on February 1, 2012.

While redevelopment successor agencies may not initiate any new activities nor incur new indebtedness, they are nevertheless required under legislative statute and court order to continue making those payments necessary for day to day operations pursuant to contractual commitments/enforceable obligations, regulatory authorities, and indebtedness entered into prior to the enactment of the Dissolution Act. 698
On June 27, 2012, the Governor signed into law budget trailer bill AB 1484. AB 1484 imposed new requirements on successor agencies with regard to the submittal of the ROPS.

Budget trailer bill SB 107 was approved and signed by the Governor and took immediate effect on September 22, 2015. The primary purpose of SB 107 is to make technical and substantive amendments to the existing Dissolution Act. Pursuant Section 34177, as amended, changed the review of ROPS from semi-annual to annual.

Pursuant to Health and Safety Code Section 34179 (j), on and after July 1, 2018 in each county where more than one oversight board was created, there shall be only one countywide oversight board. As of July 1, 2018, the California Department of Finance (DOF) will only recognize the Contra Costa County Oversight Board (Countywide Oversight Board). The Successor Agency’s ROPS and other actions may not be submitted to the DOF without the Countywide Oversight Board’s approval.

SUBCOMMITTEE FINDINGS
This item was not presented to a subcommittee.

STAFF ANALYSIS
ROPS 22-23 consists of debt service related expenses, administrative expenses, and other eligible enforceable obligation. Staff will submit ROPS 22-23 to the Countywide Oversight Board for its consideration on January 24, 2022. Upon receiving Countywide Oversight Board approval, ROPS 22-23 will be submitted to the DOF, the County Auditor-Controller’s Office, and the California State Controller’s Office on or before February 1, 2022.

ATTACHMENTS: Recognized Obligation Payment Schedule for the period of July 1, 2022 – June 30, 2023
Report Prepared By: Maria M. Aliotti, Deputy City Manager Janielyn Bayona, Finance Division Manager
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Recognized Obligation Payment Schedule (ROPS 22-23) - Summary Filed for the July 1, 2022 through June 30, 2023 Period Successor Agency: Pittsburg
County: Contra Costa
Current Period Requested Funding for Enforceable
Obligations (ROPS Detail)
22-23A Total
(July -
December)
22-23B Total
(January -
June)
ROPS 22-23
Total
A Enforceable Obligations Funded as Follows (B+C+D) $ 20,387 $ 20,386 $ 40,773 B Bond Proceeds - - -
C Reserve Balance - - -
D Other Funds 20,387 20,386 40,773
E Redevelopment Property Tax Trust Fund (RPTTF) (F+G) $ 14,215,405 $ 16,792,084 $ 31,007,489 F RPTTF 14,012,750 16,589,429 30,602,179
G Administrative RPTTF 202,655 202,655 405,310
H Current Period Enforceable Obligations (A+E) $ 14,235,792 $ 16,812,470 $ 31,048,262 Certification of Oversight Board Chairman:

Name Title
Pursuant to Section 34177 (o) of the Health and Safety
code, I hereby certify that the above is a true and
accurate Recognized Obligation Payment Schedule for
the above named successor agency. /s/
Signature Date
700
Pittsburg
Recognized Obligation Payment Schedule (ROPS 22-23) - ROPS Detail July 1, 2022 through June 30, 2023

A B C D E F G H I J K L M N O P Q R S T U V W
Item
# Project Name Obligation
Type
Agreement
Execution
Date
Agreement
Termination
Date
Payee Description Project
Area
Total
Outstanding
Obligation
Retired ROPS
22-23 Total
ROPS 22-23A (Jul - Dec)
22-23A
Total
ROPS 22-23B (Jan - Jun)
22-23B
Total
Fund Sources Fund Sources
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
$817,583,145 $31,048,262 $- $- $20,387 $14,012,750 $202,655 $14,235,792 $- $- $20,386 $16,589,429 $202,655 $16,812,470 2 TAB 1999 Bonds
Issued On or
Before 12/
31/10
11/03/
1999
09/01/2030 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
3100 San
Francisco,
CA 94111
debt service
(Interest &
principal)
822-41272-2303/
2304 (TAB 1999)
Los
Medanos
628,840,000 N $- - - - - - $- - - - - - $-
3 TAB 1999 Fees 11/03/
1999
09/01/2030 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
3100 San
Francisco,
CA 94111
debt service
fiscal agent fees
822-41272-2318
(TAB 1999)
Los
Medanos
10,159 N $1,000 - - 500 - - $500 - - 500 - - $500
10 HSG TAB
06A
Bonds
Issued On or
Before 12/
31/10
12/14/
2006
09/01/2037 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
3100 San
Francisco,
CA 94111
debt service
(Interest &
Principal)
844-41284-2303/
2304 (HSG
2006A)
Los
Medanos
9,825,460 N $189,204 - - - - - $- - - - 189,204 - $189,204 11 HSG TAB
06A
Fees 12/14/
2006
09/01/2037 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
debt service
fiscal agents/
PFM Invest
844-41284-2318
(HSG 2006A)
Los
Medanos
44,191 N $2,376 - - 1,188 - - $1,188 - - 1,188 - - $1,188 701

A B C D E F G H I J K L M N O P Q R S T U V W
Item
# Project Name Obligation
Type
Agreement
Execution
Date
Agreement
Termination
Date
Payee Description Project
Area
Total
Outstanding
Obligation
Retired ROPS
22-23 Total
ROPS 22-23A (Jul - Dec)
22-23A
Total
ROPS 22-23B (Jan - Jun)
22-23B
Total
Fund Sources Fund Sources
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
3100 San
Francisco,
CA 94111
27 Prefund
August debt
service of
Senior &
Housing
Bonds (1999,
2014 &
Housing
Bonds)
Bonds
Issued On or
Before 12/
31/10
11/03/
1999
09/01/2030 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
3100 San
Francisco,
CA 94111
Prefund senior &
housing bonds
debt service to
fiscal agent
(1999, & 2014
TABS & 2016A
Hsg & 2006A
HSG bonds)
Balance
Calendar Yr
2018
Los
Medanos
13,222,902 N $13,222,902 - - - - - $- - - - 13,222,902 - $13,222,902 62 utilities-gas Property
Maintenance
07/01/
2018
06/30/2019 PG&E Successor
Agency
programs
(properties
owned)
801-41370-1391
Los
Medanos
- N $- - - - - - $- - - - - - $-
63 utilities-
electric
Property
Maintenance
07/01/
2018
06/30/2019 PG&E Successor
Agency
programs
(properties
owned)
801-41370-1392
Los
Medanos
- N $- - - - - - $- - - - - - $-
68 maintenance
& repairs
Property
Maintenance
07/01/
2018
06/30/2019 TBD Successor
Agency
programs
(properties
owned)
801-41370-2219
Los
Medanos
5,000 N $5,000 - - 2,500 - - $2,500 - - 2,500 - - $2,500 69 property tax Property
Maintenance
07/01/
2018
06/30/2019 Contra
Costa Tax
Assessor
Successor
Agency
programs
(properties
owned)
801-41372-2361
Los
Medanos
13,757 N $13,757 - - 6,879 - - $6,879 - - 6,878 - - $6,878 71 1999 RDA
Bonds
Fees 11/03/
1999
09/01/2030 BLX
Group
LLC Dept
34461 PO
Box
39000
San
Francisco,
CA 94139
BLX Payments
administrative
fees-Fund 822
Los
Medanos
36,573 N $3,600 - - 1,800 - - $1,800 - - 1,800 - - $1,800 81 utilities-water Property 07/01/ 06/30/2019 City of Successor Los - N $- - - - - - $- - - - - - $- 702

A B C D E F G H I J K L M N O P Q R S T U V W
Item
# Project Name Obligation
Type
Agreement
Execution
Date
Agreement
Termination
Date
Payee Description Project
Area
Total
Outstanding
Obligation
Retired ROPS
22-23 Total
ROPS 22-23A (Jul - Dec)
22-23A
Total
ROPS 22-23B (Jan - Jun)
22-23B
Total
Fund Sources Fund Sources
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
Maintenance 2018 Pittsburg
Water
Dept.

Agency
programs
(properties
owned)
801-41370-1394
Medanos
105 2014 RDA
Refunded
Bonds
Refunding
Bonds
Issued After
6/27/12
07/01/
2014
12/01/2029 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
3100 San
Francisco,
CA 94111
debt service
(Interest &
Principal)
833-41285-2303/
04 (TAB 2014)
Los
Medanos
18,616,875 N $444,625 - - - - - $- - - - 444,625 - $444,625 107 2014 RDA
Refunded
Bonds
Fees 06/25/
2014
12/01/2029 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
3100 San
Francisco,
CA 94111
debt service
fiscal agent fees/
PFM Investment
833-41280-2318
(TAB 2014)
21,342 N $2,400 - - 1,200 - - $1,200 - - 1,200 - - $1,200 109 2014 RDA
Refunded
Bonds
Fees 06/25/
2014
12/01/2029 BLX
Group
LLC Dept
34461 PO
Box
39000
San
Francisco,
CA 94139
Payment for
Disclosre and
Arbitrage
calculation
services
Los
Medanos
32,012 N $3,600 - - 1,800 - - $1,800 - - 1,800 - - $1,800 111 Administration Admin Costs 07/01/
2018
06/30/2019 City of
Pittsburg
Administration
801-41202-xxxx
Various
Administrative
Costs
Los
Medanos
405,310 N $405,310 - - - - 202,655 $202,655 - - - - 202,655 $202,655 118 HSG TAB
2016A
Refunding
Refunding
Bonds
Issued After
6/27/12
02/10/
2016
12/31/2030 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
debt service
(Interest &
Principal)
845-41278-2303/
2304 (HSG
2016A
Refunding Bond)
8,083,029 N $164,073 - - - - - $- - - - 164,073 - $164,073 703

A B C D E F G H I J K L M N O P Q R S T U V W
Item
# Project Name Obligation
Type
Agreement
Execution
Date
Agreement
Termination
Date
Payee Description Project
Area
Total
Outstanding
Obligation
Retired ROPS
22-23 Total
ROPS 22-23A (Jul - Dec)
22-23A
Total
ROPS 22-23B (Jan - Jun)
22-23B
Total
Fund Sources Fund Sources
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
Street,
Suite
3100 San
Francisco,
CA 94111
119 2016A RDA
Refunding
Bonds
Refunding
Bonds
Issued After
6/27/12
02/10/
2016
12/31/2030 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
3100 San
Francisco,
CA 94111
debt service
(Interest &
Principal)
834-41281-2303/
2304 (2016A
Refunding Bond)
138,334,500 N $16,581,375 - - - 14,012,750 - $14,012,750 - - - 2,568,625 - $2,568,625 121 2016C RDA
Refunding
Bonds
Refunding
Bonds
Issued After
6/27/12
02/10/
2016
12/31/2022 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
3100 San
Francisco,
CA 94111
debt service
(Interest &
Principal)
836-41270-2303/
2304 (2016C
Refunding Bond)
- N $- - - - - - $- - - - - - $-
122 HSG TAB
2016A
Refunding
Bonds
Fees 02/10/
2016
12/31/2030 BLX
Group
LLC Dept
34461 PO
Box
39000
San
Francisco,
CA 94139
Payment for
Disclosre and
Arbitrage
calculation
services
845-41278-2318
10,671 N $1,200 - - 600 - - $600 - - 600 - - $600
123 2016A RDA
Refunding
Bonds
Fees 02/10/
2016
12/31/2030 BLX
Group
LLC Dept
34461 PO
Box
39000
San
Francisco,
CA 94139
Payment for
Disclosre and
Arbitrage
calculation
services
834-41281-2318
10,671 N $1,200 - - 600 - - $600 - - 600 - - $600
125 2016C RDA
Refunding
Bonds
Fees 02/10/
2016
12/31/2022 BLX
Group
LLC Dept
Payment for
Disclosre and
Arbitrage
- N $- - - - - - $- - - - - - $-
704

A B C D E F G H I J K L M N O P Q R S T U V W
Item
# Project Name Obligation
Type
Agreement
Execution
Date
Agreement
Termination
Date
Payee Description Project
Area
Total
Outstanding
Obligation
Retired ROPS
22-23 Total
ROPS 22-23A (Jul - Dec)
22-23A
Total
ROPS 22-23B (Jan - Jun)
22-23B
Total
Fund Sources Fund Sources
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
34461 PO
Box
39000
San
Francisco,
CA 94139
calculation
services
836-41270-2318
126 HSG TAB
2016A
Refunding
Bonds
Fees 02/10/
2016
12/31/2030 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
3100 San
Francisco,
CA 94111
Debt Service
Fiscal Agent
Fees
845-41278-2318
39,482 N $4,440 - - 2,220 - - $2,220 - - 2,220 - - $2,220 127 2016A RDA
Refunding
Bonds
Fees 02/10/
2016
12/31/2030 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
3100 San
Francisco,
CA 94111
Debt Service
Fiscal Agent
Fees
834-41281-2318
8,892 N $1,000 - - 500 - - $500 - - 500 - - $500
129 2016C RDA
Refunding
Bonds
Fees 02/10/
2016
12/31/2022 Bank of
New York
Mellon
Trust
Company
N.A. 100
Pine
Street,
Suite
3100 San
Francisco,
CA 94111
Debt Service
Fiscal Agent
Fees
836-41270-2318
- N $- - - - - - $- - - - - - $-
131 Hsg TAB
2006A
Fees 12/14/
2006
09/01/2037 BLX
Group
LLC Dept
34461 PO
Box
39000
San
Francisco,
Payment for
Disclosre and
Arbitrage
calculation
services
844-41284-2318
22,319 N $1,200 - - 600 - - $600 - - 600 - - $600
705

A B C D E F G H I J K L M N O P Q R S T U V W
Item
# Project Name Obligation
Type
Agreement
Execution
Date
Agreement
Termination
Date
Payee Description Project
Area
Total
Outstanding
Obligation
Retired ROPS
22-23 Total
ROPS 22-23A (Jul - Dec)
22-23A
Total
ROPS 22-23B (Jan - Jun)
22-23B
Total
Fund Sources Fund Sources
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
CA 94139
706
Pittsburg
Recognized Obligation Payment Schedule (ROPS 22-23) - Report of Cash Balances July 1, 2019 through June 30, 2020
(Report Amounts in Whole Dollars)
Pursuant to Health and Safety Code section 34177 (l), Redevelopment Property Tax Trust Fund (RPTTF) may be listed as a source of payment on the ROPS, but only to the extent no other funding source is available or when payment from property tax revenues is required by an enforceable obligation.

A B C D E F G H
ROPS 19-20 Cash Balances
(07/01/19 - 06/30/20)
Fund Sources
Comments
Bond Proceeds Reserve Balance Other Funds RPTTF
Bonds issued
on or before
12/31/10
Bonds issued
on or after
01/01/11
Prior ROPS
RPTTF and
Reserve
Balances retained
for future
period(s)
Rent, grants,
interest, etc.

Non-Admin
and Admin

1 Beginning Available Cash Balance (Actual 07/01/19)
RPTTF amount should exclude "A" period distribution
amount.
1,418,573 12,457,464 1,500,745
2 Revenue/Income (Actual 06/30/20)
RPTTF amount should tie to the ROPS 19-20 total
distribution from the County Auditor-Controller
80,727 417,711 722,766 33,803,210 G2-agrees with CAC distribution 3 Expenditures for ROPS 19-20 Enforceable Obligations
(Actual 06/30/20)
30,005 136,262 605,306 33,799,849 F3= Actual; 19-20 CAC G3= Actual; 19-20 CAC
4 Retention of Available Cash Balance (Actual 06/30/20) RPTTF amount retained should only include the amounts
distributed as reserve for future period(s)
1,469,295 12,738,913 1,205,579 3,361
5 ROPS 19-20 RPTTF Prior Period Adjustment
RPTTF amount should tie to the Agency's ROPS 19-20 PPA
form submitted to the CAC
No entry required
6 Ending Actual Available Cash Balance (06/30/20)
C to F = (1 + 2 - 3 - 4), G = (1 + 2 - 3 - 4 - 5)
$- $- $- $412,626 $-
707
Pittsburg
Recognized Obligation Payment Schedule (ROPS 22-23) - Notes July 1, 2022 through June 30, 2023
Item # Notes/Comments
2 3
10 11
27 62
63 68 Other Funds
69 Other Funds
71 81
105
107
109
111
118
119
121
122
123
125
126
127
129
131
708

OFFICE OF THE CITY MANAGER/EXECUTIVE DIRECTOR
65 Civic Avenue
Pittsburg, CA 94565
TO: Mayor and Council Members
FROM: Garrett Evans, City Manager
SUBJECT: Adoption of a City Council Resolution Accepting the Plans and Specifications, Allocating Funds and Awarding Project 2227, Traffic Signal Improvement Project
MEETING DATE: January 18, 2022

EXECUTIVE SUMMARY
The City has been awarded a Highway Safety Improvement Program (HSIP) grant in the amount of $1,065,600 for Project 2227, Traffic Signal Improvement Project (the “Project”) to improve traffic signal hardware at 35 signalized intersections in the City. If approved, this Resolution will accept the plans and specifications for the project and authorize the City Manager to award a construction contract to Bear Electric Solutions of Alviso, California.

FISCAL IMPACT
The bid proposal from Bear Electric Solutions is $803,879 for the Project. Funding for the proposed bid proposal will be provided from the current approved Project budget of $1,110,000, which includes a $1,065,600 Highway Safety Improvement Program (HSIP) grant and a $44,400 RMRA Funds (Fund 228) as City matching funds.

Staff requests an allocation of $161,000 from the General Fund for the construction of the Project. A Budget Summary is attached as Exhibit “A”.

RECOMMENDATION
City Council adopt the attached Resolution allocating $161,000 from General Fund to Project 2227.

City Council adopt the attached Resolution to accept the plans and specifications and authorized the City Manager to execute a Contract for Project 2227 with Bear Electric Solutions for a total contract amount of $803,879 for the construction of the project.

Staff recommends that the City Council adopt the attached Resolutions establishing a construction contingency of $150,000 for unanticipated costs and construction contract change orders.
709
Staff further recommends that the City Engineer be authorized to approve contract change orders for this Project in a total amount not to exceed 50% of the contingency and the City Manager be authorized to approve change orders for this Project in a total amount not to exceed 100% of the contingency amount.

BACKGROUND
In January 2019, staff received notification that the application was approved, and the City was awarded a grant in the amount of $1,065,600 for the design and construction of the Project.

On September 16, 2019, the City Council adopted Resolution 19-13682 accepting a $1,065,600 HSIP grant, allocating $44,400 from RMRA Funds (Fund 228), and establishing a total project budget in the amount of $1,110,000.

On November 6, 2019, staff received notification from the California Department of Transportation (Caltrans) that preliminary engineering funds were approved for the Project and the E-76, Authorization to Proceed with design, was issued.

On May 18, 2020, the City Council adopted Resolution 20-13781 authorizing the City Manager to execute a Consulting Agreement with TJKM in the amount of $163,000 to design the Project.

On September 10, 2021, staff received notification from the California Department of Transportation (Caltrans) that Construction funds were approved for the Project and the E- 76, Authorization to Proceed with Construction, was issued.

On October 13, 2021, Staff advertised the Project for bids. Bids for construction of the Project were opened on Wednesday, November 17, 2021, and Bear Electric Solutions was the lowest responsive, responsible bidder with a base bid in the amount of $803,879.

SUBCOMMITTEE FINDINGS
This item was not presented to a subcommittee.

STAFF ANALYSIS
Staff received seven bid proposals for the construction of the Project. The low bid has been checked for arithmetical errors, completeness, conformance with the bid requirements. The bid proposal submitted by Bear Electrical Solutions was the lowest responsive, responsible bid and is slightly above the Engineer’s estimate.

The recommended construction contingency of $150,000 is approximately 18% of the construction contract and will provide funding for unanticipated change orders.

ATTACHMENTS: Resolution
Exhibit “A”-Budget Summary
Report Prepared By: Gina Haynes, Senior Civil Engineer
710
Resolution No. 22- Page 1 of 2 January 18, 2022

BEFORE THE CITY COUNCIL OF THE CITY OF PITTSBURG
In the Matter of:

A Resolution Accepting the Plans and )
Specifications, Allocating Funds, and Awarding ) RESOLUTION NO. 22- Project 2227 Traffic Signal Improvement Project)
WHEREAS, the City has been awarded an HSIP grant in the amount of $1,065,600 for traffic signal improvements throughout the City; and, WHEREAS, the project known as Contract 2019-01, Traffic Signal Improvement Project (the “Project”) will impro ve traffic sig nal hardware including signals heads, pedestrian heads, pushbuttons, visors, backplates , controllers, cabinets, battery backup system, and modems at 35 signalized intersections maintained by the City; and WHEREAS, on September 16, 2019, the City Council adopted Resolution 19-13682 accepting $1,065,600 HSIP grant, allocating $44,400 from RMRA Funds (Fund 228) and establishing a total project budget in the amount of $1,110,000; and WHEREAS, on November 6, 2019, staff received notification from the California Department of Transportation (Caltrans) that preliminary engineering funds were approved for the Project and the E-76, Authorization to Proceed with design, was issued; and WHEREAS, on May 18, 2020, the City Council adopted Resolution 20-13781 authorizing the City Manager to execute a Consulting Agreement with TJKM in the amount of $163,000 to design the Project; and
WHEREAS, on September 10, 2021, staff received notification from the California Department of Transportation (Caltrans) that Construction funds were approved for the Project and the E-76, Authorization to Proceed with Construction, was issued; and WHEREAS, on October 13, 2021, Staff advertised the Project for bids. Bids for construction of the Project were opened on Wednesday, November 17, 2021, and Bear Electric Solutions was the lowest responsive, responsible bidder with a base bid in the amount of $803,879; and
WHEREAS, staff recommends that the City Council allocate $161,000 from General Funds to Project 2227; and
WHEREAS, staff recommends that the City Council accept the plans and specifications; and
WHEREAS, staff recommends that the City Manager be authorized to execute a contract for Project 2227 with Bear Electric Solutions in the amount of $803,879 for the construction of the project; and
711
Resolution No. 22- Page 2 of 2 January 18, 2022 WHEREAS, staff recommends establishing a contingency in an amount of $150,000 for unanticipated costs and construction contract change orders; and WHEREAS, staff recommends that the City Engineer or his designee be authorized to approve contract change orders for this Project for a total amount not to exceed 50% of the contingency and the City Manager be authorized to approve change orders for this Project for a total amount not to exceed 100% of the contingency amount.

NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Pittsburg hereby finds and determines as follows:

Section 1.

The City Council hereby approves the allocation of $161,000 from the General Fund.

Section 2.

The City Council hereby accepts the plans and specifications for the Project.

Section 3.

The City Council hereby authorizes the City Manager to execute a contract for Project 2227 with Bear Electric Solutions in the amount of $803,879 for the construction of the project.

Section 4.

The City Council hereby authorizes a construction contingency in the amount of $150,000 for unanticipated costs and construction contract change orders.

Section 5.

The City Engineer or his designee is authorized to approve contract change orders for this Project for a total amount not to exceed 50% of the contingency and the City Manager shall be authorized to approve change orders for this Project for a total amount not to exceed 100% of the contingency amount
PASSED AND ADOPTED by the City Council of the City of Pittsburg at a regular meeting on the 18th day of January 2022, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:
_____________________________
Holland Barrett White, Mayor
ATTEST:
_______________________________
Alice E. Evenson, City Clerk
712
Project 2227, Traffic Signal Improvement Project
Project Funding
Highway Safety Improvement Program (HSIP) Grant
RMRA Funds (Fund 228)
General Fund
Funding Total
Project Expenditures:

Design: Consultant Design
(Code 2122)
Subtotal
Miscellaneous: Advertising
(Code 1399) Reproduction
Postage
Subtotal
Construction:
(Code 2281) Construction
Construction Contingency
Equipment Purchase
Material Testing
Subtotal
Staff Time: Staff Costs During Design Management
(Code 1101) Staff Costs During Construction Management
Subtotal
Admin: Overhead Costs During Design Management
(Code 2372) Overhead Costs During Construction Management Subtotal
Estimated Total Expenditures
713
$1,065,600
$44,400
$161,000
$1,271,000
$163,866
$163,866
$1,000
$1,000
$1,000
$3,000
$803,879
$150,000
$85,000
$5,000
$1,043,879
$20,000
$10,000
$30,000
$20,000
$10,000
$30,000
$1,270,745
714
Contract 2019-01, Traffic Signal Improvement Project
Project Funding
Highway Safety Improvement Program (HSIP) Grant $1,065,600 RMRA Funds (Fund 228) $44,400
General Fund $200,000
Funding Total $1,310,000
Project Expenditures:

Design: Consultant Design $163,866
(Code 2122)
Subtotal $163,866
Miscellaneous: Advertising $1,000
(Code 1399) Reproduction $1,000
Postage $1,000
Subtotal $3,000
Construction:
(Code 2281) Construction $842,880
Construction Contingency (~10%) $50,000
Equipment Purchase $185,000
Material Testing $5,000
Subtotal $1,082,880
Staff Time: Staff Costs During Design Management $20,000 (Code 1101) Staff Costs During Construction Management $10,000 Subtotal $30,000
Admin: Overhead Costs During Design Management $20,000
(Code 2372) Overhead Costs During Construction Management $10,000 Subtotal $30,000
Estimated Total Expenditures $1,309,746
715

OFFICE OF THE CITY MANAGER/EXECUTIVE DIRECTOR
65 Civic Avenue
Pittsburg, CA 94565
TO: Mayor and Council Members
FROM: Garrett Evans, City Manager
SUBJECT: Adoption of a City Council Resolution Allocating Funds and Authorizing Agreements for Consulting Services for Design of Project 3080, Delta View Sports Park
MEETING DATE: January 18, 2022

EXECUTIVE SUMMARY
Project 3080, Delta View Sports Park (the "Project"), is for design and construction of three sports fields, restrooms, parking lot and lighting on the south side of West Leland Road on a portion of City property formerly used as a municipal golf course. This resolution will allocate funding and authorize the City Manager to and negotiate contracts for design and project management in an amount not to exceed $500,000.

FISCAL IMPACT
The preliminary conceptual estimate for the project is approximately $5.3 million, with the cost for design services estimated to be $600,000. Staff requests $600,000 be allocated from unallocated fund balance within Park Dedication In Lieu Fees (Fund 304). The City Engineer has determined this is an appropriate use of these funds.

A Project Budget Summary for design and bidding this project are attached to this report.

RECOMMENDATION
City Council adopt the attached Resolution allocating $600,000 from Park Dedication In Lieu Fees (Fund 304) for design services for the Delta View Sports Park and negotiate contracts for design and project management in an amount not to exceed $500,000.

BACKGROUND
The Delta View Municipal Golf Course ceased operations in 2018. Since then, the City- owned recreational property has been vacant. In response to comments from residents and at the direction of the City Council, staff developed a plan to return up to 80 acres of this parcel to public use. This project would be constructed on a portion of that acreage. 716
Staff estimates the cost for design services and project management to be $600,000. Staff will solicit proposals from design consultants for design of the Project.

SUBCOMMITTEE FINDINGS
This item was not presented to a subcommittee.

STAFF ANALYSIS
Construction of three sports fields on a portion of the former golf course will provide a much- needed recreational facility to this area of the City and will help alleviate overuse of other sports fields currently in operation at other City parks.

The preliminary estimate for the total project cost is $5.3 million, including $3.9 million for construction. However, the total cost to construct the Project will not be known until the Project is in the construction phase.

Staff will return to the City Council prior to bidding for consideration of allocation of additional funds for construction once this information is known. The current project schedule anticipates construction of the project in 2023.

ATTACHMENTS: Resolution
Project Budget Summary
Report Prepared By: Richard Abono, Director of Public Works/City Engineer 717
Resolution No. 22- Page 1 of 2 January 18, 2022

BEFORE THE CITY COUNCIL OF THE CITY OF PITTSBURG
In the Matter of:

A Resolution Allocating Funding for )
Design and Bidding of Project 3080, ) RESOLUTION NO. 22 - Delta View Sports Park )
WHEREAS, Project 3080, Delta View Sports Park is for construction of three sports fields, restrooms, parking, and lighting south of West Leland Road east of John Henry Johnson Parkway on City property formerly used for the municipal golf course; and, WHEREAS, staff estimates the cost for design services and assistance with design to be $600,000; and
WHEREAS, this project will return the public property to active recreational use and alleviate overuse and overcrowding on the City’s other sports facilities; and WHEREAS, staff requests that unallocated fund balance in Park Dedication In Lieu Funds (Fund 304) be used to fund the cost of design, project management, and staff time for the Project; and
WHEREAS, staff will request additional funding prior to bidding the Project; and WHEREAS, a summary of anticipated projected expenditures for design and project management is included in the attached Staff Report.

NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Pittsburg finds and determines as follows:

Section 1. The above recitals are true and correct and have served as the basis, in part, for the findings and actions of the City Council set forth below.

Section 2. The amount of $600,000 from unallocated fund balance within Park Dedication In Lieu Funds is hereby authorized for use on the Project for design, project management, and staff time.

Section 3. The City Manager is hereby authorized to negotiate and execute an agreement for design of the Delta View Sports Park project in an amount not to exceed $500,000, and to execute such further documents and take such further actions as may be necessary or appropriate to carry out the City’s obligations pursuant to the Project.
718
Resolution No. 22- Page 2 of 2 January 18, 2022 PASSED AND ADOPTED by the City Council of the City of Pittsburg at a regular meeting on the 18th the day of January 2022, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:
_____________________________
Holland Barrett White, Mayor
ATTEST:
____________________________
Alice E. Evenson, City Clerk
719
Exhibit A - Project Budget Summary
Contract 2021-20, Delta View Sports Park
Project 3080
Project Funding
Park Dedication In-Lieu Funds (Fund 304) $600,000
Funding Total $600,000
Project Expenditures:

Design: Conceptual Engineering $49,000
(Code 2122) Conultant Engineering and Land Surveying $400,000 Project Management Design $100,000
Subtotal $549,000
Miscellaneous: Advertising $1,000
(Code 1399) Reproduction $500
Postage $500
Environmental Permitting $25,000
Subtotal $27,000
Construction
(Code 2281) Construction
Construction Contingency (~10%)
Project Management
$0
Staff Time: Staff Design $12,000
(Code 1101) Staff Construction Management
Subtotal $12,000
Admin Overhead Staff Design $12,000
(Code 2372) Staff Construction Management
Subtotal $12,000
Estimated Total Expenditures $600,000
720
Exhibit A - Project Budget Summary
Contract 2021-20, Delta View Sports Fields
Project 5208
Project Funding
Fund 521 Sewer Operation Fund $125,000
Fund 522 Sewer Facilities Reserve Fund $350,000
Fund 522 Sewer Facilities Reserve Fund $200,000
Funding Total $675,000
Project Expenditures:

Design: Design Engineering $88,300
(Code 2122) Design Engineering Survey $6,300
Design Engineering Pre Demo Survey $2,000
Design Engineering Geotechnical $11,200
Design Contingency $8,701
Subtotal $116,501
Miscellaneous: Advertising (all projects) $1,000
(Code 1399) Reproduction (all projects) $100
Postage (all projects) $887
Environmental Permitting $7,312
Pump Rental and Repair $500
Subtotal $9,799
Construction
(Code 2281) Construction $437,369
Construction Contingency (~10%) $43,737
$481,106
Staff Time: Staff Design $12,500
(Code 1101) Staff Construction Management $3,277
Subtotal $15,777
Admin Overhead Staff Design $8,700
(Code 2372) Staff Construction Management $3,277
Subtotal $11,977
Estimated Total Expenditures $635,160
721

OFFICE OF THE CITY MANAGER/EXECUTIVE DIRECTOR
65 Civic Avenue
Pittsburg, CA 94565
TO: Mayor and Council Members
FROM: Garrett Evans, City Manager
SUBJECT: Receive and File the Annual Comprehensive Financial Report (ACFR) and the Transportation Development Act Article III Audit Report (TDA) for the Fiscal Year Ended June 30, 2021
MEETING DATE: January 18, 2022

EXECUTIVE SUMMARY
The Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2021, has been completed and complies with the Governmental Accounting Standards Board (GASB) reporting requirements. The City has received an unqualified or “clean opinion” by the City’s auditing firm, Maze and Associates, Certified Public Accountants (Maze).

FISCAL IMPACT
There is no fiscal impact to receive and file the ACFR and the TDA audit report.

RECOMMENDATION
Receive and file the ACFR and the TDA for the fiscal year ended June 30, 2021.

BACKGROUND
Pursuant to and in compliance with GASB 34, the City is required to receive and file its ACFR at the end of each year. The ACFR is governed by GASB and includes a set of financial statements comprised of financial reports of the City, along with notes, narratives, and other supporting data. The purpose of the ACFR is to be transparent about the use of taxpayer’s money and to provide the public a detailed accounting of all City financial activities.

The TDA audit report is required for grant funding from the State of California and the report is intended to present the financial position and results of operation for the related projects, which are included in the City’s ACFR.
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SUBCOMMITTEE FINDINGS
This item was not reviewed by a subcommittee.

STAFF ANALYSIS
Maze has completed its review and examination of the City’s financial transactions and statements for the fiscal year end June 30, 2021. Maze has expressed an opinion that the City’s financial statements are presented fairly, in all material respects, and in conformity with the accounting principles generally accepted in the United States of America.

The following is a summary of the financial highlights from the Management’s Discussion and Analysis section of the ACFR:

The assets and deferred outflow of resources of the City exceeded its liabilities and deferred inflows of resources at the close of the Fiscal Year 2020-21 by $402.2 million (M) (net position).

The City’s total net position of $402.2M increased from the prior Fiscal Year 2019-20 by $20.7M. See below for breakdown of governmental and business type activities:

As of June 30, 2021, the City’s governmental fund balances saw an increase of $21.2M resulting in a balance of $72.9M compared to the prior fiscal year balance of $51.7M. The difference is a combination of additional general revenues: increase in taxes and fees and an offsetting of costs incurred in personnel, contractual and capital outlay expenditures.

As of June 30, 2021, the fund balance (total assets minus total liabilities) for the General Fund, which includes the Budget Stabilization and Economic Development funds, was $34.5M. The detail of this amount is as follows: $1.3M was designated as "Nonspendable" for items that are not in a spendable form such as deposits, interfund advances and inventory, $1.2M was designated as "Assigned" for economic development activities and encumbrances intended to be used for specific purposes designated by the City Council and $32.0M as unassigned. The unassigned balance consists of $29.6M in General Fund operating reserve available to cover expenses in the event of an emergency and $2.4M in the Budget Stabilization Fund that can be used to balance future budgets subject to the limits of the Fiscal Sustainability Ordinance.

As of June 30, 2021, the City's net position from business type activities (enterprise funds) increased by approximately $10.0M from $149.9M to $159.9M. The increase is a combination of additional fees due to rate increases, and an increase in net capital assets.

The City’s other miscellaneous reports: Memorandum on Internal Control, Required Communications and the Independent Accountants’ Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule for the Fiscal Year ended June 30, 2021, are not available at this time. These reports will be issued mid-January of 2022.

ATTACHMENTS: Annual Comprehensive Financial Report for Fiscal Year ended June 30, 2021 Transportation Development Act Article III Audit Report for Fiscal Year ended June 30, 2021
Report Prepared By: Laura Mendez, Finance Reporting Manager Reviewed By: Paul Rodrigues, Finance Director
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CITY OF PITTSBURG, CALIFORNIA

PEDESTRIAN AND BICYCLE PROJECTS

FINANCIAL STATEMENTS

FOR THE YEAR ENDED
JUNE 30, 2021
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725

CITY OF PITTSBURG

PEDESTRIAN AND BICYCLE PROJECTS
Financial Statements
For the Year Ended June 30, 2021

Table of Contents

Page

Independent Auditor's Report ........................................................................................................................ 1

Balanc e Sheet .......................................................................................................................................... 3

Statement of Revenues, Expenditu res and Changes in Fund Balance ................................................... 4

Notes to the Fina ncial Statements ........................................................................................................... 5

Independent Auditor’s Report on Internal Control Over Financial Reporting, on Compliance with the Transportation Development Act
and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ............................................................... 7

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INDEPENDENT AUDITOR'S REPORT
Honorable Members of the City Council
City of Pittsburg, California
Report on the Financial Statements
We have audited the accompanying financial statements of the Pedestrian and Bicycle Projects (Projects) of the City of Pittsburg (City), as of and for the year ended June 30, 2021, and the related notes to the financial statements, as listed in the Table of Contents.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fa ir presentation of these financial statements in accordance with accounting principles
generally accepted in the United St ates of America; this includes the design, implementation, and maintenance of internal control releva nt to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility
Our responsibility is to express an opinion on thes e financial statements based on our audit. We conducted our audit in accordance with auditing stan dards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audits to obtain reasonable assurance about whet her the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

In making those risk assessments, the auditor cons iders internal control relevant to the Projects’ preparation and fair presentation of the financial stat ements in order to design audit procedures that are appropriate in the circumstances, but not for the purp ose of expressing an opinion on the effectiveness of the Projects’ internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Projects as of June 30, 2021, and the change in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. 1 728

Emphasis of Matter

As discussed in Note 1, the financial statements present only the Projects a nd do not purport to, and do not present fairly the financial position of the City as of June 30, 2021 in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued ou r report dated December 22, 2021, on our consideration of the Projects’ internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulat ions, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Projects’ internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Projects’ internal control over financial reporting and compliance.

Pleasant Hill, California
December 22, 2021

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CITY OF PITTSBURG

PEDESTRIAN AND BICYCLE PROJECTS

BALANCE SHEET
JUNE 30, 2021
Allocation
Instruction
Number
19001030
ASSETS
Due from Metropolitan Transportation Commission 65,000$

LIABILITIES
Due to the City 65,000$

FUND BALANCE -
Total Liabilities and Fund Balance 65,000$
See accompanying notes to financial statements
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CITY OF PITTSBURG

PEDESTRIAN AND BICYCLE PROJECTS

STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED JUNE 30, 2021
Allocation
Instruction
Number
19001030

REVENUES
TDA Article 3.0 (Note 2) 65,000$
Total Revenues 65,000

EXPENDITURES
Pedestrian and Bicycle Improvements (Note 2)
Rancho Medanos Junior High School Pedestrian Improvements 65,000 Total Expenditures 65,000
Excess of Revenues over Expenditures -
Fund balance at beginning of year -
Fund balance at end of year -$
See accompanying notes to financial statements
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CITY OF PITTSBURG

PEDESTRIAN AND BICYCLE PROJECTS
Notes to the Financial Statements
For the Year Ended June 30, 2021
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of Pittsburg, California (City), has developed the Pedestrian and Bicycle Projects (Projects) under the Transportation Development Act (TDA), Article 3.0, that provi des funding for projects including the construction of pedestrian pathways, wheel chair ramps and bicycle master plan studies.

The TDA funds are distributed through the Metropolitan Transportation Commission (MTC), which is the agency responsible for allocation of funds to eligible claimants wi thin the greater San Francisco Bay
Area.

The Projects are included in the Gas Tax Fund of the Comprehensive Annual Financial Report of the City. The financial statements are intended to pr esent the financial position and results of operation for the Projects, and not those of the City as a whole.

A. Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized. The Projects are accounted for in a governmental fund type and the modified accrual basis of accounting is used. Under the modified accrual basis, revenues are recognize d when they become measurable an d available as net current assets.

Expenditures are generally recognized when they are incurred.

B. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of balance sheet may report a separate section for deferred outflows of resources. This separate financial statement elemen t, deferred outflows of resources, represents a consumption of fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expenditure) until then.

In addition to liabilities, the balance sheet may report a separate section for deferred inflows of resources.

This separate financial statement element, deferred inflows of resources, represents an acquisition of fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

C. Use of Estimates
The preparation of financial statements in conformi ty with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
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CITY OF PITTSBURG

PEDESTRIAN AND BICYCLE PROJECTS
Notes to the Financial Statements
For the Year Ended June 30, 2021
NOTE 2 - TDA ARTICLE 3.0 REVENUE AND EXPENDITURES
As of June 30, 2021, the City had allocation in structions from the Metropolitan Transportation Commission for the following projects:

Ex pended from Revenue Received
Allocation G rant Inception to Inception to
Project Name Instruction # Amount June 30, 2021 June 30, 2021 Rancho Medanos Junior High School
Pedestrian Improvements 19001030 65,000$ 65,000$ 65,000$ Marina Boulevard Buffered Bike Lanes 21001017 56,100 - - 121,100$ 65,000 $ 65,000$
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INDEPENDENT AUDITOR’S REPORT ON

INTERNAL CONTROL OVER FINANCIAL REPORTING,

ON COMPLIANCE WITH THE TRANSPORTATION DEVELOPMENT ACT

AND OTHER MATTERS BASED ON

AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS

Honorable Members of the City Council
City of Pittsburg, California

We have audited, in accordance w ith the auditing standards generall y accepted in the United States of America and the standards applicable to financial a udits contained in Government Auditing Standards issued by the Comptroller General of the United States , the financial statements of the City of Pittsburg (City) Pedestrian and Bicycle (Projects), as of and for the year ended Ju ne 30, 2021, and the related notes to the financial statements, and have issued our report thereon dated December 22, 2021.

Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered the Projects’ internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the fi nancial statements, but not for the purpose of expressing an opinion on the effectiveness of the Projects’ internal control. Accordingly, we do not express an opinion on the effectiveness of the Projects’ internal control.

A deficiency in internal control exists when the design or oper ation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable po ssibility that a material misstatement of the Projects’ financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficienc y is a deficiency, or a combination of defici encies, in internal control that is less severe than a material weakness, yet important en ough to merit attention by those charged with governance.

Our consideration of internal control was for the limit ed purpose described in th e first paragraph of this section and was not designed to identify all deficien cies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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Compliance and Other Matters
As part of obtaining reasonable assurance about whet her the Projects’ financial statements are free from material misstatement, we performed tests of its comp liance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. Our pr ocedures included the applicable audit procedures contained in §6666 of Title 21 of California Code of Regulations and tests of compliance with the applicable provisions of the Transportation Deve lopment Act and the Allocation Instructions and Resolutions of the Metropolitan Transportatio n Commission. However, providing an opinion on compliance with those provisions was not an objective of our audit, an d accordingly, we do not express such an opinion. The results of our tests disclosed no instances of no ncompliance or other matters that are required to be reported under Government Auditing Standards.

We have also issued a separate Memorandum on Inte rnal Control dated December 22, 2021, which is an integral part of our audit and should be read in conjunction with this report.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testin g of internal control and compliance and the results of that testing, and not to provide an opinion on the eff ectiveness of the Projects’ internal control or on compliance. This report is an integr al part of an audit performed in accordance with Government Auditing Standards in considering the Projects’ in ternal control and compliance.

Accordingly, this communication is not suitable for any other purpose.

This report is intended solely for the information and use of the Metropolitan Transportation Commission, management, City Council, others within the City , and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone ot her than these specified parties; however, this restriction is not intended to limit the distribution of this report, which is a matter of public record.

Pleasant Hill, California
December 22, 2021
8 735
Annual Comprehensive Financial Report
Fiscal Year Ended June 30, 2021
City of Pittsburg, California
www.ci.pittsburg.ca.
gov
736
737

City of Pittsburg
California

Annual Comprehensive
Financial Report
Fiscal Year Ended June 30, 2021

Prepared by the Finance Department

Paul Rodrigues, CPA
Finance Director

Laura Mendez, CPA
Division Manager, Financial Reporting

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CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021

739

City of Pittsburg
Basic Financial Statements
For the Year Ended June 30, 2021
Table of Contents

INTRODUCTORY SECTION:

City Manager and Finance Director's Letter of Transmittal i Organization Chart vii
Officials of the City of Pittsburg, California viii
GFOA Certificate of Achievement for Excellence in Financial Reporting ix Map of the City x

FINANCIAL SECTION:

Independent Auditor’s Report 1

Management's Discussion and Analysis 5

Basic Financial Statements: 15

Government-Wide Financial Statements: 17
Statement of Net Position 19
Statement of Activities 20

Fund Financial Statements: 21
Governmental Funds: 23
Balance Sheet 24
Reconciliation of the Governmental Funds Balance Sheet with the Statement of Net Position 26
Statement of Revenues, Expenditures, and Changes in Fund Balances 28 Reconciliation of the Net Change in Fund Balances – Total Governmental Funds with the Statement of Activities 30

Proprietary Funds: 31
Statement of Net Position 32
Statement of Revenues, Expenses and Changes in Net Position 34 Statement of Cash Flows 36

Fiduciary Funds: 39
Statement of Fiduciary Net Position 41
Statement of Changes in Fiduciary Net Position 42

Notes to Basic Financial Statements 43

Required Supplementary Information: 117

Budgets and Budgetary Accounting 119
Budgetary Comparison Schedule:

General Fund 121
Housing Authority (Section 8) Special Revenue Fund 122 Successor Agency Housing Special Revenue Fund 123
Miscellaneous Grants Special Revenue Fund 124

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City of Pittsburg
Basic Financial Statements
For the Year Ended June 30, 2021
Table of Contents, Continued

Required Supplementary Information (Continued):

Defined Pension Plan:

Agent Multiple Employer Pension Plan:

Schedule of Changes in the Net Pension Liability and Related Ratios 125 Schedule of Contributions – Agent Multiple Employer Pension Plan 126 Cost-Sharing Defined Pension:

Schedule of Changes in the Net Pension Liability and Related Ratios 127 Schedule of Contributions – A Cost Sharing Defined Pension Plan 128 Other Post-Employment Benefit Plan:

Schedule of Changes in the Net OPEB Liability and Related Ratios 129 Schedule of Contributions – Agent Multiple Employer OPEB Plan 130

Supplementary Information:

131

Non-Major Governmental Funds: 133
Combining Balance Sheets 138
Combining Statements of Revenues, Expenditures, and Changes in Fund Balances 148 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual 158

Internal Service Funds: 177
Combining Statement of Net Position 178
Combining Statement of Revenues, Expenses and Changes in Fund Net Position 180 Combining Statement of Cash Flows 182

Custodial Funds: 185
Combining Statement of Net Position 186
Combining Statement of Changes in Net Position 187

STATISTICAL SECTION: 189
Net Position by Component - Last Ten Fiscal Years 191
Changes in Net Position – Last Ten Fiscal Years 192
Fund Balances of Governmental Funds - First Two Fiscal Years 195 Fund Balances of Governmental Funds - Last Eight Fiscal Years 196 Changes in Fund Balance of Governmental Funds - Last Ten Fiscal Years 197 Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years 198 Property Tax Rates - All Overlapping Governments - Last Ten Fiscal Years 199 Principal Property Taxpayers - Current Year and Nine Years Ago 200 Property Tax Levies and Collections as of June 30 – Last Ten Fiscal Years 201 Ratio of Outstanding Debt by Type - Last Ten Fiscal Years 202 Ratio of Pension Obligation Debt Outstanding - Last Ten Fiscal Years 203 Computation of Direct and Overlapping Debt - June 30, 2021 204 Computation of Legal Bonded Debt Margin - June 30, 2021 205 741

City of Pittsburg
Basic Financial Statements
For the Year Ended June 30, 2021
Table of Contents, Continued

STATISTICAL SECTION (Continued): 189
Revenue Bond Coverage Wastewater Revenue Bonds 206
Revenue Bond Coverage 2016 (Refunded 1997, 2005 & 2008) Water Revenue Bonds 207 Successor Agency Bonded Debt Pledged Revenue Coverage Tax Allocation Bonds - Last Ten Fiscal Years 208
Demographic and Economic Statistics - Last Ten Fiscal Years 209 Principal Employers - Current Year and Nine Years Ago 210 Actual Full-Time Equivalent City Government Employees by Function - Last Ten Fiscal Years 211
Operating Indicators by Function/Program - Last Ten Fiscal Years 212 Capital Asset Statistics by Function/Program - Last Ten Fiscal Years 214 742

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
743
i
744
ii
745
iii
746
iv
747
v
748
vi
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 CITY GOVERNMENT ORGANIZATION

Community
Services
Finance
Community
Development
Public Works
Economic
Development
Environmental
Services
Engineering
Risk
Management
Water
Operations
Sewer
Operations
Citywide
Maintenance
Marina
Maintenance
Building
Maintenance
Fleet
Maintenance
Community
Development
Block Grant
Contracts &
Property
Management
Housing
Authority
Pittsburg
Power /
Island Energy
Recreation
Programs
Building
Successor
Agency to
Former RDA
Police
Department
Planning
Environmental
Affairs
Information &
Communication
Services
Waterfront
Operations
Records/Council
Services
Code
Enforcement
Assistant City Manager
California
Theatre
Human
Resources
Treasurer
City Manager City Attorney
City Clerk City Council
Marina
Operations
Residents of Pittsburg
vii
750
City of Pittsburg
Annual Comprehensive Financial Report
Fiscal Year Ended June 30, 2021
City Council
Merl Craft, Mayor
Holland Barrett White, Vice Mayor
Juan Antonio Banales, Council Member
Jelani Killings, Council Member
Shanelle Scales-Preston, Council Member
Other Elected Officials
Alice E. Evenson, City Clerk
Nancy L. Parent, City Treasurer
City Attorney
Donna Mooney, Esquire, City Attorney
Management Staff
Garrett Evans, City Manager
Brian Addington, Chief of Police
Alice E. Evenson, Director of Records and Council Services Stacey Shell, Director of Human Resources
Maria Aliotti, Deputy City Manager/Director of Community Services Jill Hecht, Interim Deputy City Manager/Director of Community Development Kolette Simonton, Assistant Director of Economic Development and Recreation Paul Rodrigues, Finance Director
Jordan Davis, Director of Economic Development
viii
751
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Pittsburg
California
For its Comprehensive Annual
Financial Report
For the Fiscal Year Ended
June 30, 2020
Executive Director/CEO
ix
752

Pittsburg
x
753
INDEPENDENT AUDITOR’S REPORT
To the Honorable City Council of the
City of Pittsburg, California
Report on Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business- type activities, each major fund, and the aggregate remaining fund information of the City of Pittsburg, California (City), as of and for the year ended June 30, 2021, and the relate d notes to the financial statements, which collectively comprise the City’s ba sic financial statements as listed in the Table of Contents.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fa ir presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation, and maintenance of intern al control relevant to the preparation and fair presentation of the financial statem ents that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility
Our responsibility is to express opinions on thes e financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance ab out whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
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Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2021, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Emphasis of Matters

Management adopted the provisions of the followi ng Governmental Accounting Standards Board Statement, which became effective during the fiscal year ended June 30, 2021. The adoption had an effect on the financial statements as discussed in Note 1Q to the financial statements:

Statement No. 84 – Fiduciary Activities

Prior Period Adjustments

As discussed in Note 9D, the City made an adjustment to the beginning net positions and investments balances of an Internal Service Fund and Government Activities at July 1, 2020 due to the reporting of an investments.

The emphasis of the above matters does not constitute a modification to our opinions.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the Un ited States of America require that Management’s Discussion and Analysis and other Required Supplementary Information, as listed in the Table of Contents, be presented to supplement the basic financ ial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial repo rting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inqu iries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements as a whole. The Introductory Section, Supplementary Information, and Statistical Section listed in the Table of Contents are presented for purposes of additional analysis and are not a required part of the basic financial statements.

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The Supplementary Information is the responsibility of management and was derived fr om and relates directly to the underlying accounting and other records used to prepare the basic financial statements.

Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly stated in all material respects in relation to the basic financial statements as a whole.

The Introductory and Statistical Sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 22, 2021 our consideration of the City’s internal contro l over financial reporting and on our tests of its compliance with certain provisions of laws, regula tions, contracts, and grant agreements and other m a t t e r s . T h e p u r p o s e o f t h a t r e p o r t i s t o d e s c r ibe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on complian ce. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Pleasant Hill, California
December 22, 2021
3 756

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
757
City of Pittsburg
Management's Discussion and Analysis
For the year ended June 30, 2021

MANAGEMENT'S DISCUSSION AND ANALYSIS
As management of the City of Pittsburg, we offer readers this discussion and analysis of the City’s financial performance for the year ending Ju ne 30, 2021 (FY 2020-21). The accurac y of the data presented and the
completeness and fairness of the presentation, including all disclosures in this report, are the responsibility of the City. The report has been prepared in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Governmental Accounting Standard Board (GASB). We encourage readers to consider the information presented here in conjunc tion with additional information whic h can be found in the introductory section of this report and within the City’s financial statements, which follow this discussion.

FINANCIAL HIGHLIGHTS
 The assets and deferred outflow of resources of the Ci ty exceeded its liabilities and deferred inflows of resources at the close of the FY 2020-21 by $402.2 million (M) (net position).

The City’s total net position of $4 02.2M increased from the prior FY 2020-21 by $20.7M. See below for breakdown of governmental and business type activities:

As of June 30, 2021, the City’s governmental fund bala nces saw an increase of $21.2M resulting in a balance of $72.9M compared to the prior fiscal year balance of $51.7M. The difference is a combination of additional general revenues: increase in taxes an d fees and an offsetting of costs in curred in personnel, contractual and capital outlay expenditures.
 As of June 30, 2021, the fund ba lance (total assets minus total lia bilities) for the General Fund, which includes the Budget Stabilization and Economic Devel opment funds, was $34.5M. The detail of this amount is as follows: $1.3M was designated as "Nonspendable" for items that are not in a spendable form such as deposits, interfund advances and inve ntory, $1.2M was designated as "A ssigned" for economic development activities and encumbrances intended to be used for specific purposes de signated by the City Council and $32.0M as unassigned. The unassigned balance consis ts of $29.6M in General Fund operating reserve available to cover expenses in the event of an emergency and $2.4M in the Budget Stabilization Fund that can be used to balance future budgets subject to the limits of the Fiscal Sustainability Ordinance.  There are four major funds in the Governmental Fu nds section of the Annual Comprehensive Financial Report: 1) the General Fund, 2) Housing Authority (Section 8) , 3 ) Successor Agency Housing and 4) Miscellaenous Grants.

As of June 30, 2021, the City's net position from business type activi ties (enterprise funds) increased by approximately $10.0M from $149.9M to $159.9M. The increase is a combinatio n of additional fees due to rate increases, and an increase in net capital assets.
 There are five major enterprise funds in the Proprietary Funds section of the Annual Comprehensive Financial Report: (1) Water Utility, (2) Sewer Utility, (3) Marina, (4) Pittsburg Power Company (including Island Energy) and (5) Waterfront Operations.

OVERVIEW OF THE FINANCIAL STATEMENTS
The Management’s Discussion and Analysis is intended to serve as an introduction to the City’s basic financial statements, which are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. Th is report contains other supplementary information in addition to the basic financial statements.
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City of Pittsburg
Management's Discussion and Analysis
For the year ended June 30, 2021
Government-Wide Financial Statements - The Government-Wide Financial Statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business. These statements consist of:
 The Statement of Net Position presents information on a ll the City’s assets and deferred outflow of resources and liabilities, with the difference between the two re ported as “net position”. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.
 The Statement of Activities presents information reflecting any change in the government's net position during the most recent fiscal year. All changes in ne t position are reported as so on as the underlying event giving rise to the change occurs (regardless of the timi ng of related cash flows). Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., earned but unused vacation and compensated leave of absence).

Both of the Government-Wide Financial Statements dis tinguish functions of the City that are principally supported by taxes and intergovernmental revenues ( governmental activities) from other functions that are intended to recover all or a significant portion of thei r costs through user fees and charges (business-type
activities). The governmental activities of the City incl ude legislative and legal, general government, public safety, public works, community development and recreat ion. The business-type activities of the City include Water, Sewer, Marina, Pittsburg Power Company (includes Island Energy operation), and Waterfront Operations.

The Government-Wide Financial Statements include not only the City but the Hous ing Authority and Housing Successor Agency. Financial informati on for these component units are blende d with the financial statements of the primary government itself.

Fund Financial Statements – A “fund” is a grouping of related account s that is used to maintain control over resources that have been segregated for specific activiti es or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds can be divided into three categories: govern mental funds, proprietary funds, and City's fiduciary funds.
 Governmental Funds : These funds are used to account for esse ntially the same functions reported as governmental activities in the government-wide financ ial statements. Unlike the Government-Wide Financial Statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable reso urces available at the end of the fiscal year. Such information may be useful in evaluating a government 's near-term financing requirements. However, this information does not encompass the additional long -term focus of the government-wide statements.

Reconciliations that explain the relationship (or diff erences) between governmental funds and governmental activities follow each of the governmental funds statements.

The City maintains 48 individual govern mental funds. Information is presen ted separately in the governmental funds balance sheet and in the governmental funds stat ement of revenues, expenditures, and changes in fund balances for four funds that are cons idered to be major funds. These fund s consist of the General Fund, Housing Authority (Section 8), the Successor Ag ency Housing Fund and Miscellaneou s Grant Fund. Data from the other 44 governmental funds, which are comb ined into a single, aggregated presentation under Other Governmental Funds, are considered as non-major funds.
6 759
City of Pittsburg
Management's Discussion and Analysis
For the year ended June 30, 2021
A budgetary comparison statement has be en provided for the funds that have an adopted budget to demonstrate compliance with this budget.

Proprietary Funds: The City maintains two different types of prop rietary funds; Enterprise Funds and Internal Service Funds. Enterprise Funds are us ed to report the same functions presen ted as “business-type activities” in the Government-Wide Financial Statements. The Enterprise Funds are used to account for Water, Sewer, Marina, Pittsburg Power Company (including Island Energy), and Waterfront Operations.  Enterprise Funds provide the same type of information as the Government-Wide Financial Statements, only in more detail. The Proprietary Fund Financia l Statements provide separate information for the Water Fund, the Sewer Fund, the Ma rina Fund, Pittsburg Power Company (including Island Energy), and Waterfront Operations, all of which are considered to be major funds. Conversely, Internal Service Funds are combined into a single, aggregated presentation in the Proprietary Fund Financial Statements.  Internal Service funds are an accounting device used to accu mulate and allocate costs internally among the City's various functions. The City uses Internal Service Funds to account fo r maintaining its fleet of vehicles, building maintenance, information and co mmunication systems, risk management/insurance, and employee fringe benefits activities. Because these services predominantly benefit governmental rather than business-type functions, they have been included within “governmental activities” in the government-wide financial statements.

Fiduciary Funds: Fiduciary Funds are used to ac count for resources held for the benefit of parties outside the government. Fiduciary Funds are not reflected in th e Government-Wide Financial Statement because the resources of those funds are not available to support th e City’s own programs. The accounting used for Fiduciary Funds is much like that which is used for Proprietary Funds. The Assessment District Bonds Fund, the Environmental Impact Fee Fund and the Other Impact F ees Fund are held as Fiduciary Funds by the City. With the dissolution of Redevelopment Agency per AB 26, as amended by AB 1484, the activities of the Successor Agency of the Former Redevelopment Agency are reported as Private Purpose Trust Fund in the Fiduciary Fund section. Also, included in the Fiduciary Funds is the Miscellaneous Employee Retirement System.

Notes To The Financial Statements – The notes provide additional info rmation that is essential to a full
understanding of the data provided in the Government-Wide and Fund Financial Statements. The following GASB pronouncements were effective in fiscal year 2020-2021.

GASB Statement No. 84 – Fiduciary Activities.

GASB Statement No. 90 – Majority Equity Interests.

For a detailed description of the all the pronouncements that apply to the City, see Note 1R – Summary of Significant Accounting Policies.

Other Information – In addition to the basic financial statem ents and accompanying notes, this report also presents certain required supplementary information con cerning the City’s progress in funding its obligation to provide pension benefits to its employees.
7 760
City of Pittsburg
Management's Discussion and Analysis
For the year ended June 30, 2021

GOVERNMENT-WIDE FINANCIAL ANALYSIS
Net Position – As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City, combined net position (government and business-type activities) totaled $402.2M at the close of the Fiscal Year ending June 30, 2021, whic h is $20.7M more than the Fiscal Year ending June 30, 2020.

The Government-Wide Financial Statements provide long-
term and short-term information about the City’s
overall financial condition. This analysis addresses the fina ncial statements of the City as a whole. The following table reflects the Summary of Net Positi on for the Fiscal Year ended June 30 , 2021 with the comparative data for the Fiscal Year ended June 30, 2020.

City of Pittsburg
Summary of Net Position
As of June 30, 2021
2020 2021 2020 2021 2020 2021
Current Assets 100,928,637$ 130,401,040$ $ 64,288,094 $ 64,894, 184 $ 165,216,731 $ 195,295,224 Capital Assets 244,907,847 239,877,217 148,190,862 155,850,504 393,098,709 395,727,721 Total Assets 345,836,484 370,278,257 212,478,956 220,744,688 558,315,440 591,022,945 Deferred Outflow of Resources 14,013,525 13,423,774 2,745,011 2,272,144 16,758,536 15,695,918 Current Liabilities 13,104,544 23,220,436 10,767,274 9,540,580 23,871,818 32,761,016 Non-Current Liabilities 110,278,385 114,609,448 53,138,317 52,799,981 163,416,702 167,409,429 Total Liabilities 123,382,929 137,829,884 63,905,591 62,340,561 187,288,520 200,170,445 Deferred Inflows of Resources 4,845,899 3,529,618 1,365,035 779,198 6,210,934 4,308,816 Net Investment in Capital Assets 242,952,736 238,477,548 111,213,656 121,335,984 354,166,392 359,813,532 Restricted 35,381,734 20,474,166 34,914,919 31,637,948 70,296,653 52,112,114 Unrestricted (46,713,289) (16,609,185) 3,824,766 6,923,141 (42,888,523) (9,686,044) Total Net Position as Restated
(Note 9E) 231,621,181$ 242,342,529$ 149,953,341$ 159,897,073$ 381,574,522$ 402,239,602$ Governmental Activities Business-Type Activities Total
Current assets are assets that are liquid in nature or can be converted into cash qui ckly. Current liabilities are outstanding liabilities that are due within one year.

The Statement of Net Position contains more detailed in formation on current assets, capital assets, deferred outflows of resources, current liabilities, non-current liabilities and deferred inflows of resources.

At the end of the FY 2020-21 the total assets and defe rred outflows of resources exceeded total liabilities and deferred inflows of resources by $402.2M.

Statement of Activities – In FY 2020-21 the City’s total Government al expenditures of $93.0M were less than the revenues and transfers of $102.5M by $9.5M. The City’s expenses cover a range of services for the Governmental Activities: the larges t expenses were in Public Safety $32.7M, Community Development and Services $31.6M and Public Works $16.3M. These expens es include capital outlays, which are now reflected in the City’s capital assets. Further analys is is provided within the governmental and business-type sections on the following pages. For additional information on the Cap ital Assets, please refer to Note 6 – Capital Assets disclosure.
8 761
City of Pittsburg
Management's Discussion and Analysis
For the year ended June 30, 2021
Governmental and Business Activities – Governmental Activities reflect a increase of $9.5M in net position, and Business Activities reflect an incr ease of $10.0M in net position for th e FY 2020-21. A comparison of the cost of services by function for the Ci ty’s Governmental Activities is shown below, along with the revenues used to cover the net expenses of the Governmental Activities, as well as comparative data from the FY 2019-20.

Statement of Activities
Fiscal Year Ended June 30, 2021
With comparative data for fiscal year ended June 30, 2020 2020 2021 2020 2021 2020 2021
Revenue:

Program Revenues:

Charges for Services 19,543,519$ 25,980,476$ $ 41,732,224 $ 48,291,304 $ 61, 275,743 $ 74,271,780 Operating Grants and
Contributions 18,031,974 20,512,898 109,206 167,980 18,141,180 20,680,878 Capital Grants and Contributions 822,332 1,442,355 27,347 - 849,679 1,442,355 Sub-Total 38,397,825 47,935,729 41,868,777 48,459,284 80,266,602 96,395,013 GeneralRevenues:

Property Taxes 4,082,582 4,455,736 - - 4,082,582 4,455,736 Sales Tax 15,771,436 20,565,598 - - 15,771,436 20,565,598 Franchise Fees 5,401,845 5,559,335 - - 5,401,845 5,559,335 Motor Vehicle in lieu fees 5,374,375 5,720,207 - - 5,374,375 5,720,207 Gas Taxes 2,961,750 3,032,772 - - 2,961,750 3,032,772 Other Taxes 9,692,654 10,138,087 - - 9,692,654 10,138,087 Investment Earnings-Unresticted 1,673,126 2,876,478 1,826,709 423,675 3,499,835 3,300,153 Gain on Sale of Assets - - - - Sub-Total 44,957,768 52,348,213 1,826,709 423,675 46,784,477 52,771,888 Total Revenues 83,355,593 100,283,942 43,695,486 48,882,959 127,051,079 149,166,901 Expenses:

General Government 4,158,802 4,610,749 - - 4,158,802 4,610,749 City Council 101,905 96,800 - - 101,905 96,800 City Manager & Clerk 802,405 730,922 - - 802,405 730,922 City Attorney 289,919 243,717 - - 289,919 243,717 Human Resources 1,281,046 1,263,280 - - 1,281,046 1,263,280 Finance and Services 2,122,252 1,990,064 - - 2,122,252 1,990,064 Community Development &
Services 26,825,797 31,619,115 - - 26,825,797 31,619,115 Public Safety 34,581,759 32,746,859 - - 34,581,759 32,746,859 Public Works 16,632,134 16,286,229 - - 16,632,134 16,286,229 Interest on Long-Term Debt 4,354,271 3,361,276 - - 4,354,271 3,361,276 Water Utility - - 20,348,775 21,084,939 20,348,775 21,084,939 Sewer Utility - - 2,931,682 3,019,946 2,931,682 3,019,946 Marina - - 2,548,501 2,783,372 2,548,501 2,783,372 Pittsburg Power - - 7,701,669 8,492,592 7,701,669 8,492,592 Waterfront Opertions - - 1,459,490 1,343,580 1,459,490 1,343,580 Total Expenses 91,150,290 92,949,011 34,990,117 36,724,429 126,140,407 129,673,440 Increase(Decrease) in Net
Position before Transfers (7,794,697) 7,334,931 8,705,369 12,158,530 910,672 19,493,461 Transfers 1,170,833 2,214,798 (1,170,833) (2,214,798) - - Change in Net Position (6,623,864) 9,549,729 7,534,536 9,943,732 910,672 19,493,461 Net Position-Beginning of Year
(Restated-Note 9E) 238,245,045 231,621,181 142,418,805 149,953,341 380,663,850 381,574,522 Prior period adjustment due to
Section 115 Pension Trust
account reported as investments - 1,171,619 - - - 1,171,619 Net Position - End of Year 231,621,181$ 242,342,529$ 149,953,341$ 159,897,073$ 381,574,522$ 402,239,602$ Governmental Activities Business-Type Activities Total
9 762
City of Pittsburg
Management's Discussion and Analysis
For the year ended June 30, 2021
Total Program Revenues from Governmental Activities were $48.0M in FY 2020-21. Per GASB 34, program revenues are derived directly from th e program or from parties outside the reporting government’s taxpayers or citizenry. Program Revenues reduce the net cost of the pr ogram to be financed from the government’s general revenues. As reflected in the pie chart below, 54.2% of the Governmental Program Revenues came from Charges for Services (which includes licenses and permits, plan ch ecking fees, developer fees and several other revenues),

42.8% from the Operating Grants and Contributions category (including restricted revenues such as Gas Tax, Measure J Tax, Asset Seizure fund and Federal/State Grants), and 3.0% from Capital Grants and Contributions.

The Charges for Services increased by $6.4M primarily due to (1) Fairfiel d Belmont loan payoff of $4.0M in current fiscal year, (2) $2.2M increase in project comp letions for FY 2020-21 as compared to prior FY 2019- 2020, projects were put on hold due to the Shelter In Place from the County because of the pandemic. The City received $0.2M more in RPTTF for FY 2020-21.

The Operating Grants and Contributions increased by $2.5 M. primarily due to (1) receiving $1.2M more funding for our Housing Choice Voucher program from HUD for pr ior year backbillings and the absorption of the Portability Program and $0.9M Cares Act State Grant funding and (2) $0.4M for various operating grants.

Capital Grants and Contributions increased by $0.6M, due to receiving more federal grant funding in FY 2020-21 for capital projects.

Government Revenues by Program Type
Charges for
Services

50.9%
Operating
Grants &
Contributions

47.0%
Capital Grants
&
Contributions

2.1%
2020
Charges for
Services

54.2%
Operating
Grants &
Contributions

42.8%
Capital Grants
&
Contributions

3.0%
2021
About 52% of General Government services in FY 2020-21 were funded by General Revenues. General Revenues are all other revenues not categorized as program revenues such as property taxes, sa les taxes, intergovernmental and investment earnings. Interest on long-term debt is paid through general revenues. 10 763

City of Pittsburg
Management's Discussion and Analysis
For the year ended June 30, 2021

General revenues from Governmental Activities represen ted $52.3M or 52.2% of total City revenues, and Program revenues reflected $47.9M or 47.8% of total Governmental Activities revenues. Sales Taxes comprised the largest percentage of General Revenues, $20.6M or 20.5%, received during the fiscal year.

0%
20%
40%
60%
80%
100%
2020 2021
General Government Revenues
General Revenues
Program Revenues

Business-Type Activities – Net position for Business-Type Activitie s was $159.9M, a net increase of $10.0M over the prior fiscal year. Total program revenues for Bu siness-Type Activities were $48.5M. Total expenses for Business-Type Activities were $36.7M for the FY 2020-2 1. The increases in both revenues and expenses are attributed to fee increases for revenues, with offset increase in raw supplies for water and other operating expenses.

‐
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
2020 2021
Business‐Type Revenue/Expenditures
Revenues
Expenses

11 764
City of Pittsburg
Management's Discussion and Analysis
For the year ended June 30, 2021
FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS
As noted earlier, the City uses fund accounting to ensu re and demonstrate compliance with finance-related legal requirements.

The focus of the City’s Governmental Funds is to provide information on near-term inflows, outflows, and balances of spending resources. Such information is useful in assessing the City’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

The Housing Authority Housing Choice Voucher (HCV) Prog ram, which is reported as a Special Revenue Fund, saw an decrease in fund balance of $0.3M. This is du e to a extra Housing Assistance payments incurred in FY 2020-21.

General Fund Budgetary Highlights – The final amended budget totale d $47.4M, including $3.9M for prior
fiscal year budget carry forward totals and new appropriation amendments to the originally adopted budget. These amendments are briefly summarized below.

The City Council approved the following budget carry-forwards and amendments during the current fiscal year:

Budget Carry Forwards: Approved Amendements:

Public Works Adminstration -
Contractural Services $ 8,000 Human Resources $ 55,846 Public Works Streets - Contractural
Services 28,426 Building 44,350
Engineering 308,353
Recreation 249,646
Public Safety 1,261,521
Public Works - Street 21,129
Non-Departmental 1,934,778
Total Budget Carryovers 36,426$ Total Amendments 3,875,623$ Grand Total $ 3,912,049
At the close of the FY 2020-21, General Fund revenues ex ceeded the revised budget by $6.3M. This increase is primarily attributable to general revenues such as taxes and fees.

General Fund Expenditures were $1.3M higher than the original budget and $3.7M lower than the revised budget.

This is the result of most of th e General Fund operating departments an d projects, prudently operating under budget. Staff has taken great care over the past several years to reduce or delay spending on non-critical items during the current fiscal year in an e ffort to meet the requirements of the C ity's Budget Stabilization Ordinance.

As a result of delayed spending, the City has $36,426 in budgetary carry forwards to FY 2021-22. These carryovers reflect the City's continued commitment to reinve st in the areas of greatest need while exercising care in the manner in which it spends available resources.
12 765
City of Pittsburg
Management's Discussion and Analysis
For the year ended June 30, 2021
Unearned revenue in the General Fund is $2.3M. The balance consists of $2.0M for future infrastructure construction projects and $0.3M for various projects within the City. Please see Note 4 for further explanation.

The City’s Proprietary Funds provide the same type of information found in the Government-Wide Financial Statements, but with more detail. According to standa rdized Governmental reporting, the Water Fund, Sewer Fund, and Pittsburg Power Company are major funds. The Marina and Waterfront Operation Funds are not considered to be major funds; howeve r, the City has elected to continue to report the Marina and Waterfront Operation Funds as major funds.

Total net position of the Business-Type Activities was $1 59.9M at the end of the year, an increase of $10.0M from the prior fiscal year.

Capital Asset and Debt Administration – The City’s investment in capital assets for its Governmental and Business Type activities as of June 30, 2021, was $395.7M (net of accumulated depreciation). This investment in capital assets includes land, buildings , improvements, machinery and equipmen t, park facilities, roads, highways, bridges, water lines, and sewer and storm systems. The total increase in the City’s investment in capital assets net of depreciation was $2.6M as compared to prior year.

City of Pittsburg
Capital Assets
(Net of Depreciation)
June 30, 2021
2020 2021 2020 2021 2020 2021
Non-depreciable assets:

Land 36,285,723$ 36,285,723$ $ 2,187,105 $ 2,187, 105 $ 38,472,828 $ 38,472,828 Construction in Progress 14,947,735 16,531,188 26,578,672 37,273,401 41,526,407 53,804,589 Total 51,233,458 52,816,911 28,765,777 39,460,506 79,999,235 92,277,417 Depreciable assets (net of
depreciation):

Buildings and improvements 58,142,932 58,778,421 23,233,304 22,840,968 81,376,236 81,619,389 Machinery and Equipment 5,188,183 4,316,853 5,664,174 5,336,963 10,852,357 9,653,816 Infrastructure 130,343,274 123,965,032 90,527,607 88,212,067 220,870,881 212,177,099 Total 193,674,389 187,060,306 119,425,085 116,389,998 313,099,474 303,450,304 Total 244,907,847$ 239,877,217$ 148,190,862$ 155,850,504$ 393,098,709$ 395,727,721$ Governmental Activities Business-Type Activities Total
Please see more detailed information regarding the City's capital assets in Note 6 of the Basic Financial
Statements.

Debt Service Administration – At the end of the fiscal year, the City had total long-term debt outstanding of $34.3M which consisted of: 2006 Pens ion Obligation Bonds in the amount of $32.3M, a loan from California Energy Resources Conservation and Development Commission for conversion of the City's light poles to more energy efficiency LED lights in the am ount of $72,853, a telephone voice ov er internet protocol (VOIP) system capital lease for $121,208, fleet vehicles/street sweeper capital lease for $287,415, various fleet equipment for $162,683, vehicles/equipment for $609,7 54 and a loan from PG&E to partially fund the replacement of the City Hall Chiller in the amount of $145,756. As of June 30, 202 1, the $34.5M in Business-Type Activities Long Term Debt comprised of one revenue bond of, $24.6M and a California Infrastructure and Economic Development Bank (I-Bank) loan for financing the modifications of Pittsburg Water Treatment Plant and other infrastructures in the amount of $9.9M.
13 766
City of Pittsburg
Management's Discussion and Analysis
For the year ended June 30, 2021
City of Pittsburg
Long-Term Debt
June 30, 2021
2020 2021 2020 2021 2020 2021
Pension Obligation Bonds 33,422,178$ 32,872,243$ -$ -$ $ 33,422,178 $ 32,872,243 Energy Conservation Loan 143,568 72,853 - - 143,568 72,853 Capital Lease - VOIP 242,417 121,208 - - 242,417 121,208 Capital Lease - Street Sweeper 23,907 - - - 23,907 -
PG&E Efficient Loan 167,085 145,756 - - 167,085 145,756 Capital Lease-Fleet Vehicles/Street
Sweeper 395,018 287,415 - - 395,018 287,415 Capital Lease-Fleet Equipment 212,954 162,683 - - 212,954 162,683 Capital Lease- Vehicles/Equipment 770,075 609,754 - - 770,075 609,754
2008 A Revenue Bonds - - - - - - 2016 Water Revenue Refunding Bonds - - 25,975,000 24,570,000 25,975,000 24,570,000 2014 Waste Water Revenue Bonds - - 796,000 - 796,000 -
2014 I-Bank Loan - - 10,206,206 9,944,520 10,206,206 9,944,520 Total 35,377,202$ 34,271,912$ 36,977,206$ 34,514,520$ 72,354,408$ 68,786,432$ Governmental Activities Business-Type Activities Total
Please see more detailed information regarding the City's outstanding debt in Note 7 of the Basic Financial Statements.

Looking Forward
The City is proud of the results of th e current year’s activities. The Departme nt Heads and their staff take a great
deal of pride providing top quality services to the residents and business community, while being fiscally conservative. This approach requires City staff to consistently monitor al l of the expenses while exploring and utilizing every alternative revenue source.

Requests for Information – This financial report is designed to provide a general overview of the finances for the City of Pittsburg. Questions concerning any of the information provided in this report or requests for additional financial information shou ld be addressed to the City of P ittsburg, Finance Department, 65 Civic Avenue, Pittsburg, California 94565.
14 767
BASIC

FINANCIAL

STATEMENTS
768

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
769

GOVERNMENT-WIDE

FINANCIAL

STATEMENTS
770

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
771
City of Pittsburg

STATEMENT OF NET POSITION
Governmental Business-T ype
Activities Activities Total
ASSETS
Current assets:

Cash and investments (Note 2) 81,272,999$ 56,501,941$ 137,774,940$ Restricted cash and investments (Note 2) 5,064,265 - 5,064,265 Receivables:

Accounts 9,875,536 6,858,635 16,734,171
Interest 212,193 - 212,193
Loans/notes (Note 3) 34,114,508 196,571 34,311,079
Internal balances (Note 1H) (1,039,990) 1,039,990 -
Inventory 814,987 223,375 1,038,362
Prepaid items and other assets 86,542 73,672 160,214
Total current assets 130,401,040 64,894,184 195,295,224 Noncurrent assets:

Capital assets (Note 6):

Land and nondepreciable assets 52,816,911 39,460,506 92,277,417 Depreciable capital assets, net of accumulated depreciation 187,060,306 116,389,998 303,450,304 Total capital assets, net 239,877,217 155,850,504 395,727,721 Total Assets 370,278,257 220,744,688 591,022,945 Pension related (Note 11) 12,803,302 2,059,544 14,862,846 OPEB related (Note 12) 620,472 212,600 833,072
Total Deferred Outflows of Resources 13,423,774 2,272,144 15,695,918

LIABILITIES
Current liabilities:

Accounts payable 2,798,803 2,768,721 5,567,524
Salaries payable 520,131 - 520,131
Interest payable (Note 1J) 674,978 619,551 1,294,529
Refundable deposits 1,320,077 1,662,773 2,982,850
Taxes payable 30,231 105,616 135,847
Loans payable 121,813 - 121,813
Unearned revenue (Note 4) 12,046,541 1,968,407 14,014,948 Claims and judgment payable-due within one year (Note 10) 225,517 - 225,517 Compensated absences - due within one year (Note 1M) 2,531,717 694,641 3,226,358 Long-term debt - due within one year (Note 7) 2,950,628 1,720,871 4,671,499 Total current liabilities 23,220,436 9,540,580 32,761,016 Noncurrent liabilities:

Compensated absences - due in more than one year (Note 1M) 843,906 231,548 1,075,454 Net pension liability - due in more than one year (Note 11) 55,780,114 10,415,660 66,195,774 Net OPEB liability - due in more than one year (Note 12) 26,664,144 9,359,124 36,023,268 Long-term debt - due in more than one year (Note 7) 31,321,284 32,793,649 64,114,933 Total noncurrent liabilities 114,609,448 52,799,981 167,409,429 Total Liabilities 137,829,884 62,340,561 200,170,445 Pension related (Note 11) 1,999,243 254,264 2,253,507
OPEB related (Note 12) 1,530,375 524,934 2,055,309
Total Deferred Inflows of Resources 3,529,618 779,198 4,308,816 Net investment in capital assets 238,477,548 121,335,984 359,813,532 Restricted for:

Capital projects 17,224,096 21,856,764 39,080,860
Debt service 3,250,070 805,254 4,055,324
Facility fee reserve - 8,975,930 8,975,930
Total restricted net position 20,474,166 31,637,948 52,112,114 Unrestricted (16,609,185) 6,923,141 (9,686,044)
Total Net Position 242,342,529$ 159,897,073$ 402,239,602$ See accompanying notes to financial statements
June 30, 2021

DEFERRED OUTFLOWS OF RESOURCES

DEFERRED INFLOWS OF RESOURCES
NET POSITION (Note 9)
19 772
City of Pittsburg

STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2021
Net (Expense) Revenue and
Program Revenues Changes in Net Position
Operating Capital
Charges for Grants and Grants and Governmental Business-type Functions/Programs Expenses Services Contributi ons Contributions Activities Activities Total Governmental Activities:

General government 4,610,749$ 9,365,280$ 917,651$ 791,958$ 6,464,140$ 6,464,140$ City Council 96,800 - - - (96,800) (96,800)
City Manager and City Clerk 730,922 45 - - (730,877) (730,877) City Attorney 243,717 - - - (243,717) (243,717)
Human resources 1,263,280 - - - (1,263,280) (1,263,280) Finance and services 1,990,064 153,308 - - (1,836,756) (1,836,756) Community development and services 31,619,115 9,993,907 18,441,806 141,410 (3,041,992) (3,041,992) Public safety 32,746,859 2,242,981 358,237 19,934 (30,125,707) (30,125,707) Public works 16,286,229 4,224,955 795,204 489,053 (10,777,017) (10,777,017) Interest on long-term debt 3,361,276 - - - (3,361,276) (3,361,276) Total Governmental Activities 92,949,011 25,980,476 20,512,898 1,442,355 (45,013,282) (45,013,282) Business-type Activities:

Water Utility 21,084,939 29,104,815 - - - 8,019,876$ 8,019,876 Sewer Utility 3,019,946 5,882,042 - - - 2,862,096 2,862,096 Marina 2,783,372 2,015,817 - - - (767,555) (767,555) Pittsburg Power 8,492,592 9,655,712 167,980 - - 1,331,100 1,331,100 Water Front Operations 1,343,580 1,632,918 - - - 289,338 289,338 Total Business-type Activities 36,724,429 48,291,304 167,980 - - 11,734,855 11,734,855 Total 129,673,440$ 74,271,780$ 20,680,878$ 1,442,355$ (45,013,282) 11,734,855 (33,278,427) General revenues:

Taxes:

Property taxes 4,455,736 - 4,455,736
Sales taxes 20,565,598 - 20,565,598
Franchise taxes 5,559,335 - 5,559,335
Gas taxes 3,032,772 - 3,032,772
Other taxes 10,138,087 - 10,138,087
Motor Vehicle in-lieu (unrestricted) 5,720,207 - 5,720,207 Investment earnings-unrestricted 2,876,478 423,675 3,300,153 Transfers (Note 5C) 2,214,798 (2,214,798) - Total General Revenues and Transfers 54,563,011 (1,791,123) 52,771,888 Change in Net Position 9,549,729 9,943,732 19,493,461 Net Position - Beginning of Year, as restated (Note 9D) 232,792,800 149,953,341 382,746,141 Net Position-End of Year 242,342,529$ 159,897,073$ 402,239,602$ See accompanying notes to financial statements
20 773

FUND FINANCIAL

STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
774

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
775

GOVERNMENTAL FUND

FINANCIAL STATEMENTS
General Fund is used for all the general revenues of the City not specifically levied or collected for other City funds and the related expendit ures. The General Fund accounts for all financial resources which are not accounted for in another fund. The Gene ral Fund includes the Budget Stabilization and Economic Development fund balances and activity.

Housing Authority (Section 8) Special Revenue Fund
was established to administer grants from the
Housing and Urban Development Department (HUD) to subsidize the rental costs of low-income families and homeless veterans.

Successor Agency Housing Special Revenue Fund was established to account for activities related to the assets assumed by the City as Housing Successor to the Pittsburg Redevelopment Agency for the housing activities of the former Redevelopment Agency.

Miscellaneous Grants Fund – This fund receives various grants to administer the police, recreation, and public services and the American Rescue Plan Funding.
23 776
City of Pittsburg
Balance Sheet
Governmental Funds
June 30, 2021
Housing Successor
General Authority Agency
Fund (Section 8) Housing
ASSETS
Cash and investments (Note 2) 33,005,955$ 720,316$ 5,641,606$ Restricted cash and investments (Note 2) - - -
Receivables:

Accounts 5,960,991 347,481 -
Interest 212,193 - -
Loans and notes (Note 3) 2,108,874 - 27,517,427 Due from other funds (Note 5A) 1,116,331 - - Inventory 61,506 1,374 -
Prepaid items and other assets 16,379 16,288 -
Advances to other funds (Note 5B) - - 1,588,162
Total Assets 42,482,229$ 1,085,459$ 34,747,195$

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities:

Accounts payable 891,848$ 413,400$ 15,090$ Salaries payable 513,852 - -
Taxes payable 30,231 - -
Refundable deposits 937,184 2,630 -
Loans payable - - -
Unearned revenue (Note 4B) 2,290,124 384,983 - Due to other funds (Note 5A) - - -
Advances from other funds (Note 5B) 2,421,935 - 380,000 Total Liabilities 7,085,174 801,013 395,090 Deferred Inflows of Resources:

Unavailable revenue (Note 4B) 883,895 - 27,517,427 Total Liabilities and Deferred Inflows of Resources 7,969,069 801,013 27,912,517 Fund Balances (Note 9):

Nonspendable 1,302,864 17,662 -
Restricted - 266,784 6,834,678
Committed - - -
Assigned 1,190,087 - -
Unassigned 32,020,209 - -
Total Fund Balances 34,513,160 284,446 6,834,678
Total Liabilities, Deferred Inflows of Resources and Fund Balances 42,482,229$ 1,085,459$ 34,747,195$ See accompanying notes to basic financial statements
24 777
Other Total
Miscellaenous Governmental Governmental
Grants Funds Funds
$8,532,860 27,916,896$ 75,817,633$
- 3,110,048 3,110,048
75,760 2,290,950 8,675,182
- - 212,193
- 4,488,207 34,114,508
- - 1,116,331
57,167 252,973 373,020
- 12,813 45,480
- 3,773,125 5,361,287
8,665,787$ 41,845,012$ 128,825,682$ $42,219 1,215,940$ 2,578,497$
- - 513,852
- - 30,231
- 380,263 1,320,077
- 121,813 121,813
8,565,391 806,043 12,046,541
- 326,758 326,758
- 3,468,125 6,270,060
8,607,610 6,318,942 23,207,829
- 4,366,394 32,767,716
8,607,610 10,685,336 55,975,545
57,167 265,786 1,643,479
1,010 29,670,863 36,773,335
- 4,939,883 4,939,883
- 64,160 1,254,247
- (3,781,016) 28,239,193
58,177 31,159,676 72,850,137
8,665,787$ 41,845,012$ 128,825,682$ 25 778
City of Pittsburg
Reconciliation of the
Governmental Funds Balance Sheet
with the Statement of Net Position
Total fund balances reported on the Governmental Funds Balance Sheet 72,850,137$ Amounts reported for Governmental Activities in the Statement of Net Position are different from those reported in the Governmental Funds above because of the following:

CAPITAL ASSETS
Capital assets used in Governmental Activities are not current assets or financial resources and therefore are not reported in the Governmental Funds. 236,942,721

LONG-TERM ASSETS AND LIABILITIES
The assets and liabilities below are not due and payable in the current period and therefore are not reported in the Governmental Funds:

Long-term debt (32,945,096)
Interest payable (674,978)
Compensated absences (3,250,200)
Net pension liability and related deferred inflows/outflows (44,976,055) Net OPEB liability and related deferred inflows/outflows (27,574,047)

ACCRUAL OF NON-CURRENT ITEMS
The amounts below included in the Statement of Activities do not provide or (require) the use of current financial resources and therefore are not reported as assets or liabilities in the Governmental Funds:

Unavailable revenue 32,767,716

ALLOCATION OF INTERNAL SERVICE FUND NET POSITION
Internal Service Funds are not Governmental Funds. However, they are used by management to charge the costs of certain activities, such as insurance and central services and maintenance to individual Governmental Funds. The net current assets of the Internal Service Funds are therefore included in Governmental Activities in the following line items on the Statement of Net Position.

Cash and investments 7,409,583
Accounts receivable 1,200,354
Inventory 441,967
Prepaid and other assets 41,062
Capital assets 2,934,496
Accounts and salaries payable (226,585)
Compensated absences (125,423)
Due to other funds (789,573)
Advance from other funds (131,217)
Claims and judgments payable (225,517)
Capital lease (1,326,816)
NET POSITION OF GOVERNMENTAL ACTIVITIES 242,342,529$
See accompanying notes to financial statements
June 30, 2021
26 779

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
780
City of Pittsburg
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2021
Housing Successor
General Authority Agency
Fund (Section 8) Housing
REVENUES:

Property tax 4,455,736$ -$ -$
Sales tax 20,565,598 - -
Franchise tax 5,409,271 - -
Other taxes 1,622,076 - -
Intergovernmental revenues 10,516,180 21,184,246 -
Permits, licenses, and fees 1,863,848 - -
Fines and forfeitures 454,806 - -
Special assessments - - -
Service fees 3,909,911 1,132,209 9,415
Use of money and property 71,131 - 32,873
Other revenues 2,042,514 340,851 4,220,780
Total Revenues 50,911,071 22,657,306 4,263,068
EXPENDITURES:

Current:

General government 3,216,847 - -
City Council 96,800 - -
City Manager and City Clerk 601,456 - -
City Attorney 246,608 - -
Human resources 1,160,646 - -
Finance and services 1,350,344 - -
Community development and services 6,114,210 22,898,209 1,099,228 Public safety 28,165,006 - -
Public works - administration 91,505 - -
Public works - streets 2,435,204 - -
Public works - parks 190,673 - -
Capital outlay and improvements - - -
Debt service:

Principal retirement - - -
Interest and fiscal charges - - -
Total Expenditures 43,669,299 22,898,209 1,099,228

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 7,241,772 (240,903) 3,163,840 OTHER FINANCING SOURCES (USES):

Transfers in (Note 5C) 5,300,653 - -
Transfers out (Note 5C) (2,179,850) (43,680) (562)
Total Other Financing Sources (uses) 3,120,803 (43,680) (562) NET CHANGE IN FUND BALANCES 10,362,575 (284,583) 3,163,278 FUND BALANCES:

Beginning of year 24,150,585 569,029 3,671,400
End of year 34,513,160$ 284,446$ 6,834,678$
See accompanying notes to basic financial statements
28 781
Other Total
Miscellaenous Governmental Governmental
Grants Funds Funds
-$ -$ 4,455,736$
- - 20,565,598
- 150,064 5,559,335
- 5,609,376 7,231,452
262,256 4,012,296 35,974,978
- 4,182,668 6,046,516
- 31,549 486,355
- 4,576,970 4,576,970
- 4,469,427 9,520,962
852 2,766,616 2,871,472
40,608 899,529 7,544,282
303,716 26,698,495 104,833,656
- 80,160 3,297,007
- - 96,800
- - 601,456
- - 246,608
- - 1,160,646
- 253,454 1,603,798
67,385 2,335,895 32,514,927
112,701 1,063,291 29,340,998
- 566,476 657,981
- 7,893,881 10,329,085
- - 190,673
- 1,060,331 1,060,331
- 2,390,715 2,390,715
- 1,815,451 1,815,451
180,086 17,459,654 85,306,476
123,630 9,238,841 19,527,180
- 4,603,755 9,904,408
(130,797) (5,972,811) (8,327,700)
(130,797) (1,369,056) 1,576,708
(7,167) 7,869,785 21,103,888
$65,344 23,289,891 51,746,249
58,177$ 31,159,676$ 72,850,137$
29 782
City of Pittsburg
Reconciliation of the
Net Change in Fund Balances-Total Governmental Funds
with the Statement of Activities
For the year ended June 30, 2021
The schedule below reconciles the Net Changes in Fund Balances reported on the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance, which measures only changes in current assets and current liabilities on the modified accrual basis, with the Change in Net Position of Governmental Activities reported in the Statement of Activities, which is prepared on the full accrual basis.

NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS 21,103,888$ Amounts reported for Governmental Activities in the Statement of Activities are different because of the following:

CAPITAL ASSETS TRANSACTIONS
Governmental Funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is capitalized and allocated over their estimated useful lives and reported as depreciation expense.

The capital additions from the following departments are therefore added back to fund balance:

Capital outlay 1,060,331
Amount charged to public works department 3,713,804
Amount charged to public safety 388,932
Amount charged to community development and services department 569,760 Depreciation expense is deducted from the fund balance (Depreciation expense is net of Internal Service Fund depreciation $839,500 which has already been allocated to serviced funds.) (9,969,399)

LONG TERM DEBT AND PAYMENTS
Repayment of debt principal is added back to fund balance 2,390,715 Accreted interest is deducted from fund balance (1,770,065)

ACCRUAL OF NON-CURRENT ITEMS
The amounts below included in the Statement of Activities do not provide or (require) the use of current financial resources and therefore are not reported as revenue or expenditures in governmental funds (net change):

Interest payable 14,807
Deferred revenue (3,423,081)
Compensated absences (166,493)
Net pension liability, deferred inflows and deferred outflows (1,050,532) Net OPEB liability, deferred inflows and deferred outflows (3,690,796)

ALLOCATION OF INTERNAL SERVICE FUND ACTIVITY
Internal Service Funds are used by management to charge the costs of certain activities, such as equipment acquisition, maintenance, and insurance to individual funds.

The portion of the net revenue (expense) of these Internal Service Funds arising out of their transactions with governmental funds is reported with governmental activities, because they service those activities.

Change in Net Position - All Internal Service Funds 377,858 CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES 9,549,729$ See accompanying notes to financial statements
30 783

PROPRIETARY FUND

FINANCIAL STATEMENTS
The enterprise funds account for activities that are financed and operated in a manner similar to private business enterprises. The City Council has determ ined that the costs of providing the following services to the public be recovered primarily through user charges.

Water Utility Fund – This fund accounts for the revenues and expenses associated with management, operation, and maintenance of wate r treatment and distribution system to water customers of the City of Pittsburg. It also accounts for the maintenance of water plant, distributi on reservoirs, and water lines.

Sewer Utility Fund – This fund accounts for the revenu es and expenses associated with the maintenance and repair of 126 mile s of sewer mains, sewer lift statio ns and sewer laterals within the City's right-of-way.

Marina Fund - This fund accounts for the revenues receiv ed from Marina berth rentals, from sales of gasoline, and expenditures from operation and maintenance.

Pittsburg Power Fund – This fund was created by the Joint Powers Agreement between the City of Pittsburg and the Redevelopment Agency to develop revenue streams, to manage different activities for power related projects, capital improvement projec ts, and bond issuance process. This fund also accounts for expenditures incurred in maintenance of th e facilities, in distributing gas and electricity to
the industries, schools, business, and residents of Ma re Island, in Vallejo, and to account for revenues collected from services to customers.

Water Front Operations Fund – This fund was created for the collection of rents and other trust revenues from the tidelands granted by the Contra Costa County Local Agency Formation Commission within Pittsburg's city limits. The City shall submit a plan indicating details of intended development, preservation, or other use of the trust lands. Any use of the trust lands shall be consistent with the plan as approved by the Commission.
31 784
City of Pittburg
Statement of Net Position
Proprietary Funds
June 30, 2021
Major Enterprise Funds
Water Sewer
Utility Utility Marina
ASSETS
Current assets:

Cash and investments (Note 2) 33,797,265$ 10,893,249$ 1,392,244$ Restricted cash and investments (Note 2) - - -
Receivables:

Accounts 4,163,851 766,010 23,860
Loans receivable (Note 3) - - -
Inventory 128,302 24,823 9,149
Prepaid items and other assets 35,414 523 3,244
Total current assets 38,124,832 11,684,605 1,428,497
Noncurrent assets:

Advance to other funds (Note 5B) - 664,990 -
Capital assets (Note 6):

Land and nondepreciable assets 18,864,339 17,362,966 44,436 Depreciable assets, net 72,183,710 24,168,550 10,963,529 Total noncurrent assets 91,048,049 42,196,506 11,007,965 Total Assets 129,172,881 53,881,111 12,436,462

DEFERRED OUTFLOWS OF RESOURCES
Pension related (Note 11) 1,000,350 235,376 176,532
OPEB related (Note 12) 114,464 25,909 19,577
Total Deferred Outflow of Resources 1,114,814 261,285 196,109

LIABILITIES
Current liabilities:

Accounts payable 1,048,270 805,956 99,388
Salaries payable - - -
Refundable deposits 1,436,011 5,000 82,128
Taxes payable - - 23,821
Accrued interest payable 619,037 514 -
Due to other funds (Note 5A) - - -
Unearned revenue (Note 4B) - - -
Compensated absences payable - due within one year (Note 1M) 363,590 100,569 56,985 Claims and judgments payable - due within one year (Note 10) - - - Long-term debt - due within one year (Note 7) 1,720,871 - - Total current liabilities 5,187,779 912,039 262,322
Noncurrent liabilities:

Advance from other funds (Note 5B) - - -
Compensated absences payable - due in more than one year (Note 1M) 121,198 33,523 18,995 Net pension liability - due in more than one year (Note 11) 5,059,034 1,190,361 892,771 Net OPEB liability - due in more than one year (Note 12) 5,256,844 1,102,667 793,573 Long-term debt - due in more than one year (Note 7) 32,793,649 - - Total noncurrent liabilities 43,230,725 2,326,551 1,705,339 Total Liabilities 48,418,504 3,238,590 1,967,661

DEFERRED INFLOWS OF RESOURCES
Pension related (Note 11) 123,500 29,059 21,794
OPEB related (Note 12) 283,176 63,875 48,166
Total Deferred Inflows of Resources 406,676 92,934 69,960 NET POSITION (Note 9)
Net investment in capital assets 56,533,529 41,531,516 11,007,965 Restricted for:

Capital projects 3,137,254 16,327,721 40,000
Debt service - 805,254 -
Special purpose - - -
Facility fees 7,731,663 1,244,267 -
Unrestricted 14,060,069 (9,097,886) (453,015)
Total Net Position 81,462,515$ 50,810,872$ 10,594,950$ See accompanying notes to basic financial statements
32 785
Governmental
Major Enterprise Funds Total Activities
Pittsburg Water Front Enterprise Internal
Power Operations Funds Service Funds
10,060,464$ 358,719$ 56,501,941$ 5,455,366$ - - - 1,954,217
1,100,625 804,289 6,858,635 1,200,354
196,571 - 196,571 -
61,101 - 223,375 441,967
- 34,491 73,672 41,062
11,418,761 1,197,499 63,854,194 9,092,966
375,000 - 1,039,990 -
3,175,092 13,673 39,460,506 -
7,520,035 1,554,174 116,389,998 2,934,496 11,070,127 1,567,847 156,890,494 2,934,496 22,488,888 2,765,346 220,744,688 12,027,462 529,597 117,689 2,059,544 -
41,570 11,080 212,600 -
571,167 128,769 2,272,144 -
727,077 88,030 2,768,721 220,306
- - - 6,279
66,073 73,561 1,662,773 -
81,795 - 105,616 -
- - 619,551 -
- - - 789,573
1,401,396 567,011 1,968,407 -
139,141 34,356 694,641 94,068
- - - 225,517
- - 1,720,871 472,775
2,415,482 762,958 9,540,580 1,808,518
- - - 131,217
46,380 11,452 231,548 31,355
2,678,313 595,181 10,415,660 -
1,585,667 620,373 9,359,124 -
- - 32,793,649 854,041
4,310,360 1,227,006 52,799,981 1,016,613
6,725,842 1,989,964 62,340,561 2,825,131
65,382 14,529 254,264 -
102,024 27,693 524,934 -
167,406 42,222 779,198 -
10,695,127 1,567,847 121,335,984 1,607,680 1,587,488 764,301 21,856,764 -
- - 805,254 -
- - - 1,954,217
- - 8,975,930 -
3,884,192 (1,470,219) 6,923,141 5,640,434
16,166,807$ 861,929$ 159,897,073$ 9,202,331$ 33 786
City of Pittsburg
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2021
Major Enterprise Funds
Water Sewer
Utility Utility Marina
OPERATING REVENUES:

Charges for services 25,845,767$ 4,932,552$ 1,233,119$ Meter fees 73,808 - -
Other fees 78,762 - 50
Facility reserve fees 2,975,505 655,386 -
Rent and concessions - - 51,205
Gas and oil sales - - 694,504
Other operating revenues 130,973 294,104 36,939
Total Operating Revenues 29,104,815 5,882,042 2,015,817 OPERATING EXPENSES:

Salaries and wages 3,432,637 869,986 491,318
Department supplies 8,270,964 60,030 502,320
Rentals 23,543 2,201 18,879
Utilities 960,251 8,494 220,231
Maintenance and operations 551,519 - 375,327
Depreciation (Note 6) 1,729,112 737,812 497,224
Insurance premiums - - -
Insurance deductible 282,143 71,813 36,743
Fringe benefits 3,344,912 847,418 490,464
Other operating expenses 1,000,789 413,384 150,866
Total Operating Expenses 19,595,870 3,011,138 2,783,372 OPERATING INCOME (LOSS) 9,508,945 2,870,904 (767,555) NONOPERATING REVENUES (EXPENSES):

Investment earnings 70,111 81,883 4,925
Intergovernmental - - -
Interest and fiscal charges (1,489,069) (8,808) -
Gain (loss) on disposal of assets - - -
Total Nonoperating Revenues (Expenses) (1,418,958) 73,075 4,925 INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS 8,089,987 2,943,979 (762,630) CONTRIBUTIONS AND TRANSFERS:

Transfers in (Note 5C) 1,058,776 - -
Transfers out (Note 5C) (394,462) (1,098,686) (56,994)
Total Contributions and Transfers 664,314 (1,098,686) (56,994) Change in Net Position 8,754,301 1,845,293 (819,624)
NET POSITION:

Beginning of Year, as restated (Note 9D) 72,708,214 48,965,579 11,414,574 End of Year 81,462,515$ 50,810,872$ 10,594,950$ See accompanying notes to basic financial statements
34 787
Major Enterprise Funds Governmental
Total Activities
Pittsburg Water Front Enterprise Internal
Power Operations Funds Service Funds
7,919,343$ 4,420$ 39,935,201$ 10,530,811$ - - 73,808 -
973,360 - 1,052,172 -
- - 3,630,891 -
241,247 1,627,651 1,920,103 -
- - 694,504 -
521,762 847 984,625 1,327,697
9,655,712 1,632,918 48,291,304 11,858,508
1,514,649 359,076 6,667,666 1,113,245
2,984,214 - 11,817,528 933,111
53,409 94 98,126 39,209
71,878 - 1,260,854 353,128
1,078,823 200,149 2,205,818 1,527,943
581,663 5,415 3,551,226 839,500
194,990 - 194,990 2,194,238
63,570 25,470 479,739 401,446
1,375,063 349,251 6,407,108 4,902,551
574,333 404,125 2,543,497 28,811
8,492,592 1,343,580 35,226,552 12,333,182
1,163,120 289,338 13,064,752 (474,674)
267,144 5,062 429,125 209,433
167,980 - 167,980 -
- - (1,497,877) -
(5,450) - (5,450) 5,009
429,674 5,062 (906,222) 214,442
1,592,794 294,400 12,158,530 (260,232)
50,650 - 1,109,426 660,000
(813,739) (960,343) (3,324,224) (21,910)
(763,089) (960,343) (2,214,798) 638,090
829,705 (665,943) 9,943,732 377,858
15,337,102 1,527,872 149,953,341 8,824,473
16,166,807$ 861,929$ 159,897,073$ 9,202,331$ 35 788
City of Pittsburg
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2021
Major Enterprise Funds
Water Sewer
Utility Utility Marina
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers 28,393,714$ 5,493,925$ 2,043,563$ Cash receipts from interfund services provided - - -
Cash payments to suppliers of goods and services (11,577,905) (319,511) (1,272,194) Cash payments to or on behalf of employees for services (6,082,676) (1,558,092) (849,639) Other operating revenues 130,973 294,104 36,939
Net cash provided (used) by operating activities 10,864,106 3,910,426 (41,331) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Interfund receipts - 22,105 -
Intergovernmental receipts - - -
Interfund payments - - -
Transfers in 1,058,776 - -
Transfers out (394,462) (1,098,686) (56,994) Net cash provided (used) by noncapital financing activities 664,314 (1,076,581) (56,994) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Principal paid on long-term debt (1,666,686) (796,000) - Interest and fiscal charges paid on long-term debt (1,489,070) (9,322) - Payments made on capital lease - - -
Proceeds from sale of capital assets - - -
Acquisition of capital assets (908,419) (9,845,128) (44,436) Net cash provided (used) by capital and related financing activities (4,064,175) (10,650,450) (44,436) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest on and change in market values of investments 70,111 81,883 4,925 Net cash provided (used) by investing activities 70,111 81,883 4,925 Net increase (decrease) in cash and cash equivalents 7,534,356 (7,734,722) (137,836) CASH AND CASH EQUIVALENTS:

Beginning of Year, as restated (Note 1D) 26,262,909 18,627,971 1,530,080 End of Year 33,797,265$ 10,893,249$ 1,392,244$

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES:

Operating income (loss) 9,508,945$ 2,870,904$ (767,555)$ Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:

Depreciation 1,729,112 737,812 497,224
Changes in operating assets and liabilities:

Accounts receivable (544,713) (93,490) 67,929 Loans receivable - - -
Inventory (1) - -
Prepaid items (35,414) (523) (3,244)
Accounts payable (498,446) 236,411 19,828 Salaries and wages payable - - -
Refundable deposits 9,750 - 1,997
Taxes payable - - 10,347
Unearned revenue - - -
Compensated absences 80,101 16,290 24,644
Due to retirement system 432,493 101,764 76,323
Due to OPEB system 182,279 41,258 31,176
Insurance claims payable - - -
Net cash provided (used) by operating activities $ 10,864,106 $ 3,910,426 $ (41,331) NON-CASH TRANSACTIONS:

Retirement of capital assets $ - $ - $ -
See accompanying notes to basic financial statements
36789
Major Enterprise Funds Governmental
Total Activities
Pittsburg Water Front Enterprise Internal
Power Operations Funds Service Funds
9,468,623$ 615,673$ 46,015,498$ -$ - - - 10,533,070
(4,703,258) (961,714) (18,834,582) (6,118,669)
(2,558,959) (634,119) (11,683,485) (5,308,941) 521,762 847 984,625 127,704
2,728,168 (979,313) 16,482,056 (766,836)
- - 22,105 789,573
167,980 - 167,980 -
- - - (25,084)
50,650 - 1,109,426 660,000
(813,739) (960,343) (3,324,224) (21,910) (595,109) (960,343) (2,024,713) 1,402,579 - - (2,462,686) -
- - (1,498,392) -
- - - (484,641)
- - - 5,009
(408,334) (10,000) (11,216,317) (45,442)
(408,334) (10,000) (15,177,395) (525,074)
267,144 5,062 429,125 209,433
267,144 5,062 429,125 209,433
1,991,869 (1,944,594) (290,927) 320,102
8,068,595 2,303,313 56,792,868 7,089,481
10,060,464$ 358,719$ 56,501,941$ 7,409,583$ 1,163,120$ 289,338$ 13,064,752$ (474,674)$ 581,663 5,415 3,551,226 839,500
75,714 (801,506) (1,296,066) (1,197,734) 113,231 - 113,231 -
- - (1) 7,377
150,533 152,362 263,714 1,980
348,797 (231,319) (124,729) (106,753)
- - - (431)
38,976 (100,557) (49,834) -
(69,814) - (59,467) -
(4,805) (367,254) (372,059) -
35,585 5,681 162,301 8,580
228,968 50,882 890,430 -
66,200 17,645 338,558 -
- - - 155,319
$ 2,728,168 $ (979,313) $ 16,482,056 $ (766,836) $ (5,450) $ - (5,450)$ $ -
37 790

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
791

FIDUCIARY FUND

FINANCIAL STATEMENTS
The fiduciary funds account for resources received an d are held by the City in a fiduciary capacity.

Disbursements are made in accordance with the trust agreement or applicable legislative enactment for each fund.

Successor Agency to the Redevelopment Agency Private – Purpose Trust – This fund was established to account for the activities of the Successor Agency to the former Redevelopment Agency of the City of Pittsburg.

Custodial Funds – These funds are used to report resources, no t in a trust, that are held by the City for other parties outside the City’s reporting entity.
39 792

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
793
City of Pittsburg
Statement of Fiduciary Net Position
June 30, 2021
Successor Agency
to the
Redevelopment Agency
ASSETS Private-Purpose Trust Fund Custodial Funds
Cash and investments (Note 2) 1,714,693$ 5,468,701$
Cash and investments held by fiscal agent (Note 2) 44,328,278 3,114,559 Assessment receivable - 1,552,861
Inventory 16,821 -
Loans receivable (Notes 14A) 7,996,012 -
Capital assets (Note 14B):

Land 3,707,267 -
Depreciable capital assets, net 1,459,504 -
Total Assets 59,222,575 10,136,121

LIABILITIES
Accounts payable 4,013 943,600
Interest payable 4,576,513 -
Deferred assessments - 1,593,728
Due within one year 31,377 -
Due within more than one year 5,561 -
Due in one year 27,959,875 -
Due in more than one year 198,024,599 -
Total Liabilities 230,601,938 2,537,328

NET POSITION
Held in Trust for Private Purpose (171,379,363) -
Restricted for bondholders - 7,598,793
Total Net Position (171,379,363)$ 7,598,793$
See accompanying notes to financial statements
41 794
City of Pittsburg
Statement of Changes in Fiduciary Net Position
For the Year Ended June 30, 2021
Successor Agency
to the
Redevelopment Agency
ADDITIONS Private-Purpose Trust Custodial Funds
Property tax and special assessments 33,512,215$ 3,705,831$ Use of money and property 22,368 15,744
Other revenues 319,434 -
Total Additions 33,854,017 3,721,575

DEDUCTIONS
General administration 353,277 1,327,640
Loss on disposition of capital assets 457,451 -
Depreciation expense (Note 14B) 43,542 -
Payment to bond holders - 2,701,687
Interest and fiscal charges 9,646,740 -
Total Deductions 10,501,010 4,029,327
Change in Net Position 23,353,007 (307,752)

NET POSITION
Beginning of Year, As Resated (Note 1Q) (194,732,370) 7,906,545 End of Year (171,379,363)$ 7,598,793$
See accompanying notes to financial statements
42 795
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Pitt sburg, California, (City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental a g e n c i e s . T h e G o v e r n m e n t a l A c c o u n t i n g S t a n d a r d s B o a r d s ( G A S B ) i s t h e a c c e p t e d s t a n d a r d s e t t i n g body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.

A. Reporting Entity
The City was incorporated under th e General Laws of the State of Ca lifornia and enjoys all the rights and privileges pertaining to such “General Law” citi es. The City uses the Ci ty Council/Manager form of government. The financial reporting entity cons ists of (a) the primary government, the City, (b) organizations for which the primary government is fi nancially accountable, and (c) other organizations for which the primary government is not accountable, but for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

Component units are legally separate organization s for which the elected officials of the primary government are financially accountable. In additi on, component units can be other organizations for which the primary government’s exclusion would caus e the reporting entity’s financial statements to be misleading or incomplete.

The criteria used in determining the scope of the reporting entity are based on the provisions of Governmental Accounting Standards Board (GASB) Statement No. 14, as amended by No. 61. The City is the primary governmental unit. Component units are those entities which are financially accountable to the primary government, either beca use the City appoints a voting majority of the component unit’s board, or because the component un it will provide a financ ial benefit or impose a financial burden on the City. The following entities have been accounted for as “blended” component units of the City. Despite being legally separate, these entities are so intertwined with the City that they are, in substance, part of the City’s operations. Accordingly, the balances and transactions of these component units are reported within the funds of the City. Balances for these entities are reported as separate funds in the special revenue and enterprise fu nds. The following specific criteria are used in determining that these other entities are blended component units:
 The members of the City Council also act as the governing bodies of the entities.  The entities are managed by employees of the City. A portion of the City’s salary and overhead expenses are billed to the entities each year.
 The City and the entities are financially interdependent. The City makes loans to the entities for community development purposes and for operational purposes. General revenues of the agencies are used to repay the loans to the City.
43 796
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

The following is a brief review of the component un its included in the accompanying basic financial statements of the City:

Housing Authority

Housing Authority Section 8, in the accompanying fi nancial statements, was established to account for Federal funds for low income housing under both certificate and voucher programs. The Housing Authority also administers the Veterans Affairs Supportive Housing (VASH), which provides rental and other clinical services to homeless veterans. The Housing Authority is reported as a blended component unit because the Board is made up of the City Council members, and the Housing Authority has a financial benefit/burden relation ship with the City. The Housing Authority is reported in the special revenue fund of the City. No separate financial report is issued by the Housing Authority.

Pittsburg Infrastructure Financing Authority

The Public Infrastructure Financing Authority (PIFA) was established by a Joint Exercise of Powers Agreement dated December 5, 1994, by and among the City and the former Redevelopment Agency, and is qualified to issue bonds under the Mello-Roos Local Bond Pooling Act of 1985. The PIFA was formed to finance the acquisition of certain pub lic improvements and to refinance prior outstanding special assessment district debt with City commitment. The PIFA is reported as a blended component unit because its governing body consists of City Council members, and the PIFA has a financial benefit/burden relationship with the City. The PI FA is currently inactive; therefore, no separate financial report is issued.

Southwest Pittsburg GHAD II

The Southwest Pittsburg GHAD II (GHAD) was established by City Council in order to provide maintenance of slope stability in the open spaces areas of Southwest Pittsburg. Funding for the GHAD is provided through assessment fees levied on the property taxes of the homes built on the hillside areas. This fund centralizes the accounting for th e revenues and expenses associated with GHAD as required by law.

Pittsburg Power Company

The Pittsburg Power Company (the Company) was established by a Joint Exercise of Powers Agreement dated September 23, 2006, by and am ong the City and the Agency. The Company was formed to establish a municipal utility for natural gas and electric service. The Company is reported in the Pittsburg Power enterprise fund of the City. No separate financial report is issued by the Company.

44 797
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Pittsburg Arts and Community Foundation

The Pittsburg Arts and Community Foundation (PAC F) was created as an independent non-profit corporation set up to increase, support and encourag e art, literacy, education, economic development, affordable housing and other community resources an d programs to benefit the City of Pittsburg and its residents.

Since the City of Pittsburg and PACF have the same governing board, have a financial benefit/burden relationship and the City can impo se its will on PACF, it is requir ed to be reported as a blended component unit of the City. Its financial information can be found as a special revenue fund under non- major Governmental Funds. No separate financial report is issued by PACF.

B. Basis of Accounting and Measurement Focus

The accounts of the City are organi zed on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund ar e accounted for in a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. City resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled.

Government-Wide Financial Statements

The Government-Wide Financial Statements include a Statement of Net Position and a Statement of Activities. These statements present summaries of Governmental and Business-Type Activities for the City accompanied by a total column.

These financial statements are presented on an “ economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets and defe rred outflows and liabilities and deferred inflows, including capital assets, as well as infrastructure assets, and long-term liabilities and deferred inflows, are included in the accompanyi ng Statement of Net Position. The Statement of Activities presents changes in net position. Un der the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Certain types of transactions reported as progra m revenues for the City are reported in three categories:

 Charges for services
 Operating grants and contributions
 Capital grants and contributions

45 798
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to inter-fund activities, payables and receivables. All internal ba lances in the Statement of Net Position have been eliminated except those representing balances be tween the governmental activities and the business- type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities, internal fund transactions have been eliminated; however, those transactions between governmental and business-type activities have not been eliminated. The following inter-fund activities have been eliminated:

 Due to/from other funds
 Advances from/to other funds
 Transfers in/out

The City applies all applicable GASB pronounc ements (including all NCGA Statements and Interpretations currently in effect).

Governmental Fund Financial Statements

Governmental Fund Financial Statements includ e a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presente d to reconcile and explai n the differences in net position as presented in these statements to th e net position presented in the Government-Wide financial statements. The City has presented all majo r funds that met the qualifications for major fund reporting. The following are descriptions of the major funds.

General Fund – This fund is used for all the general reve nues of the City not specifically levied or collected for other City funds and the related expenditures. The General Fund accounts for all financial resources which are not accounted for in another f u n d . T o c o m p l y w i t h G A S B 5 4 , t h e B u d g e t Stabilization and Economic Development balances are combined and reported under the General Fund.

Details are as follows:

Fund Balances
General Fund 30,983,583$
Budget Stabilization 2,445,285
Economic Development 1,084,292
Total 34,513,160 $

Housing Authority (Section 8) Special Revenue Fund – This fund was established to administer grants from Housing and Urban Development Department (HUD) to subsidize the rental costs of low-income families and veterans.

46 799
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Successor Agency Housing Special Revenue Fund – This fund accounts for the activities related to the housing assets assumed by the City as Housing Su ccessor to the former Redevelopment Agency. The activities are governed by California redevelopment law and must be used to provide housing for people with low and moderate incomes.

Miscellaneous Grants Fund – T h i s f u n d r e c e i v e s v a r i o u s g r a n t s to administer the police, recreation, public services and the American Rescue Plan funding.

All governmental funds are accounted for on a spendi ng or "current financial resources" measurement focus and the modified accrual ba sis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheets. The Statement of Revenues, Expenditures and Changes in Fund Balances presents increases (revenues and ot her financing sources) and decreases (expenditures and other financing uses) in net current position. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period. Acco rdingly, revenues are recorded when received in cash, except that revenues subject to accrual (gener ally 60 days after year-end) are recognized when due. The primary revenue sources, which have been treated as susceptible to accrual by the City, are property tax, charges for services, Federal and Stat e grants, sales taxes and ea rnings on investments.

Expenditures are recorded in the accounting period in which the related fund liability is incurred.

Reconciliations of the Fund Financial Statements to the Government-Wide Financial Statements are provided to explain the differences created by the integrated approach.

Proprietary Fund Financial Statements
Proprietary Fund Financial Statements include a Statement of Fund Net Position, a Statement of Revenues, Expenses and Changes in Fund Net Positi
on, and a Statement of Cash Flows for each major
proprietary fund and non-major funds aggregated.

A separate column representing internal service fund s is also presented in these statements. However, internal service balances and activities have been combined with the governmental and business-type activities in the government-wide financial statements as appropriate.

Proprietary funds are accounted for using the “e conomic resources” measurement focus and the accrual basis of accounting. Accordingly, all assets , deferred outflows, liabilities and deferred inflows (whether current or noncurrent) are included on the Statement of Fund Net Position. The Statement of Revenues, Expenses and Changes in Fund Net Position present increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Operating revenues in the proprietary fund are th ose revenues that are generated from the primary operations of the fund. All other revenues are repo rted as non-operating revenues. Operating expenses are those expenses that are essential to the primar y operations of the fund. All other expenses are reported as non-operating expenses.
47 800
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

The following are descriptions of the major enterprise funds.

Water Utility Fund – This fund accounts for the revenues and expenses associated with management, operation, and maintenance of wate r treatment and distribution system to water customers of the City of Pittsburg. It also accounts for the maintenance of water plant, distributi on reservoirs, and water lines.

Sewer Utility Fund – This fund accounts for the revenues an d expenses associated with the maintenance and repair of 126 miles of sewer mains, sewer lift stat ions and sewer laterals within the City's right-of- way.

Marina Fund – This fund accounts for the revenues receiv ed from Marina berth rentals, from sales of gasoline, and expenses from operation and maintenance.

Pittsburg Power Fund – This fund was created by the Joint Powers Agreement between the City of Pittsburg and the former Redevelopment Agency to develop revenue streams, to manage different activities for power related projec ts, capital improvement projects, an d bond issuance process. This fund also accounts for expenditures incurred in main tenance of the facilities, in distributing gas and electricity to the industries, schools, business, and residents of Mare Island, in Vallejo, and to account for revenues collected from services to customers.

Water Front Operations Fund – This fund was created for the collection of rents and other trust revenues from the tidelands granted by the Contra Costa County Local Agency Formation Commission within Pittsburg's city limits. The City shall submit a pl an indicating details of intended development, preservation, or other use of the trust lands. Any use of the trust lands shall be consistent with the plan as approved by the Commission.

Internal service fund balances and activities have been combined with governmental activities in the government-wide financial statements, and are comprised of the following funds:

Fleet Maintenance Fund – Used to account for the costs of operating, maintaining, and replacing automotive equipment used by other departments. Rental rates charged to the using departments include operating costs and equipment depreciation.

Building Maintenance Fund – Used to account for the cost of maintaining all City governmental buildings.

Insurance Fund – Used to account for revenues from charges to operating departments sufficient to provide adequate reserve for future claims.

Information/Communication Services Fund – Used to account for the cost of operating, maintaining and replacing a data processing system. Rental rates charged to the using departments include operating cost and equipment depreciation.

48 801
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Fringe Benefits Fund – Used to allocate fringe costs to various departments.

Other Post-Employment Benefits (OPEB) Fund – Used to reduce unfunded OPEB liabilities and to pay the City’s portion of current year retiree medical expens es. This fund receives its funding from surplus funds beyond the maximum amount required for the Budget Stabilization reserve (25% of surplus) and from Citywide allocations based on salaries.

115 Pension Trust Reserve Fund – Used to accumulate funds to pay down CalPERS Unfunded Accrued Liability.

The City also reports fiduciary fund types.

Fiduciary Fund Financial Statements – Fiduciary fund financial statements include a Statement of Fiduciary Net Position and a Statem ent of Change in Fiduciary Net Position. The City’s fiduciary funds represent a private purpose trust fund and cu stodial funds. Custodial funds are custodial in nature (assets equal liabilities) and involve measurement of results of operations.

The Fiduciary funds are accounted for on the accrual basis of accounting as are the Proprietary funds explained above.

Successor Agency to the Redevelopment Agency Pr ivate Purpose Trust Fund (Successor Agency) – This fund was created to account for the accumulation of re sources to be used for payments at appropriate amounts and times in the future.

Assessment Districts Custodial Fund accounts for the collection of pr operty taxes and the payments to bondholders.

Other Impact Fees Custodial Fund accounts for the collection of develo per fees on behalf of the Contra Costa Fire Protection District (CCFPD), Contra Costa Water District (CCWD) and the East Contra Costa Regional Fee and Finance Authority (ECCRFF).

Vista Del Mar & San Marco CFD’s Custodial Fund accounts for funds used to construct and acquire certain public improvements, consisting of roadway, water and other infras tructure improvements necessary for the development of property within the district, as well as park improvements.

C. Use of Restricted/Unrestricted Net Position

When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City’s policy is to apply restricted net position first.

D. Spending Policy

The City’s policy is to spend restricted fund balances first, before spending unrestricted fund balances, for expenditures incurred for purposes for which bo th restricted and unrestricted fund balances are available, except for instances wherein an Agency ordinance or resolution specifies the fund balance. 49 802
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

The Agency’s policy is that committed and assigned fund balances are consider ed to have been spent first before unassigned fund balances have been spent, when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications co uld be used, except for instances wherein an Agency ordinance specifies the fund balance.

E. Cash and Investments

The City pools its available cash for investment purposes. The City ’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with an original maturity of three months or less from the date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments.

In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at am ortized cost. All other investments are stated at fair value. Market value is used as fair value for those securities for which market quotations are readily available.

The City participates in an investment pool manage d by the State of California, entitled Local Agency Investment Fund (LAIF), which has invested a portion of the pool funds in Structured Notes and Asset- Backed Securities. LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing thes e investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to change in interest rates.

In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB No. 3), certain disclosure requirements for Deposits an d Investment Risks were made in the following areas:

 Interest Rate Risk
 Credit Risk
 Overall Custodial Credit Risk
 Concentrations of Credit Risk

In addition, other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end and other disclosures.

F. Restricted Cash and Investments

Certain restricted cash and investments are held by fiscal agents for the redemption of bonded debt and for acquisition and construction of capital proj ects, and for pension trust reserves deposited in a Section 115 irrevocable trust.

50 803
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

G. Property Taxes

Under California law, property taxe s are assessed and collected by the counties up to 1% of assessed value, plus other increases approv ed by the voters. The property ta xes go into a pool, and are then allocated to the cities based on complex formulas. Accordingly, the City accrues only those taxes which are receivable from the county within sixty days after year-end.

Lien Date Januar y 1
Levy Date Jul y 1
Due Date Secured: November 1 and February 1
Unsecured: July 1
Collection Date Secured: December 10 and April 10
Unsecured: August 31

Property taxes levied are recorded as revenue when received, in the fiscal year of levy, because of the adoption of the “alternate method of property tax di stribution,” known as the Teeter Plan, by the City and Contra Costa County. The Teet er Plan authorizes the Auditor/Controller of Contra Costa County to allocate 100% of the secured property taxes billed, but not yet paid.

H. Interfund Balances/Internal Balances

Advances to and advances from other funds represent inter-fund loans in the fund financial statements. Advances between funds are offset by a fund balance reservation or by deferred revenue in the applicable governmental funds to indicate th at they are not expendable available financial resources.

Any unpaid interest due to lack of funds in the borrowing fund increases the principal owed and is reported in the lending fund as deferred revenue.

All other outstanding balances between funds are repo rted as due to and due from other funds. These are generally repaid within the following fiscal year.

Any residual balances outstanding between the governmental activities and business-type activities are reported in the Government-Wide Financial Statements as “internal balances.”

I. Capital Assets

Capital assets, which include land, buildings, improvements other than buildings, machinery and equipment and infrastructure assets (e.g. roads, brid ges, sidewalks, and simila r items), are reported in the applicable governmental or business-type activities in the Government-Wide Financial Statements.

Capital assets are recorded at historical cost or estima ted historical cost if actu al cost is not available.

Contributed capital assets are valued at their estimated acquisition value on the date contributed.

51 804
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

City policy has set the capitalization thresholds for reporting capital assets as follows:

 General Capital Assets $5,000
 Infrastructure Capital Assets $25,000

Depreciation is recorded on a straight-line method over the useful lives of the assets as follows:

 Building and Improvements 20 - 70 years
 Machinery and Equipment 3 - 10 years
 Infrastructure 20 - 75 years

The GASB Statement No. 34 requires the inclusion of infrastructure capital assets in local governments’ basic financial statements. In accordance with GASB Statement No. 34, the City has included the value of all infrastructure assets in its Government-Wide Financial Statements.

The City defines infrastructure as the basic physical assets that allow the City to function. The assets include:

 Street system
 Site amenities such as parking and landscaped areas used by the City in the conduct of its business  Water and sewer plants

Each major infrastructure system can be divided into subsystems. For example the street system can be subdivided into pavement, curb and gutters, sidewalks, medians, streetlights, traffic control devices (signs, signals and pavement markings), landscapin g and land. These subsystems were not delineated in the Government-Wide Financial Statements. Th e appropriate operating department maintains information regarding the subsystems.

For all infrastructure systems, th e City has elected to use the Basi c Approach as defined by GASB Statement No. 34 for infrastructure reporting. The City conducted a valuation of its infrastructure assets as of July 1, 2002. This valuation determ ined the original cost using one of the following methods:

1) Use of historical records where available.
2) Standard unit costs appropriate for the construction/acquisition date of the asset. 3) Present replacement cost indexed by a recipr ocal factor of the price increase from the construction/acquisition date to the current date.

The accumulated depreciation, defined as th e total depreciation from the date of construction/acquisition to the cu rrent date was computed on a stra ight-line method using industry accepted life expectancies for each infrastructure subsystem. The book value was then computed by deducting the accumulated depreciation from the original cost.

52 805
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Interest accrued during capital assets construction, if any, is capitalized for the business-type activities and proprietary funds as part of the asset cost.

J. Interest Payable
In the government-wide financial statements, interest payable on long-term debt is recognized as the liability incurred for governmental fund types and proprietary fund types.

In the fund financial statements, propriety fund ty pes recognize the interest payable when the liability is incurred.

K. Long-Term Debt
Government-Wide Financial Statements
Long-term debt and other financial obligations are reported as liabilities in the appropriate activities.

Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable premium or discount.

Fund Financial Statements
The Governmental Fund Financial Statements do no t present long-term debt, which are shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position.

Governmental funds recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financial sources. Premiums received on debt issuance are repo rted as other financing sources while discounts on debt issuance are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Proprietary Fund Financial Statements use the same principles as those used in the Government-Wide Financial Statements.

L. Unearned Revenue
Government-Wide Financial Statements
Unearned revenue is recognized for transactions fo r which revenue has not yet been earned. Typical transactions recorded as unearned revenues in the Government-Wide Financial Statements are unearned grants and prepaid charges for services.
53 806
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Fund Financial Statements

Unavailable revenue is recorded wh en transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unavailable revenue for transactions for which funds are not available to meet current financial obligations. Typical transactions for which unavailable revenue is recorded are grants received but not yet earned or available, interest on inter-fund advances receivable and long-term loans receivable.

M. Compensated Absences

City employees have vested interests in varying leve ls of vacation compensation. If vacation is not used by the employee during the term of employment , compensation is payable to the employee at the time of retirement or termination. Such compensation is calculated at the employee’s then prevalent rate at the time of retirement or termination an d compensated at 100% of accumulated hours. The City’s liability for compensated absences is recorded in various Governmental funds or Proprietary funds as appropriate. The liability for compensate d absences is determined annually. Compensated absences for governmental activities are liquidated primarily by the General Fund.

Governmental funds include only amounts expected to be paid after the end of the fiscal year for terminated employees. The long-term liabilities are recorded in the Statement of Net Position.

The change in compensated absences was as follows at June 30, 2021:

Governmental
Activities
Business-Type
Activities Total
Beginning Balance 3,200,550$ 763,888$ 3,964,438$ Additions 1,960,880 $542,048 2,502,928 Payments (1,785,807) (379,747) (2,165,554) Ending Balance 3,375,623$ 926,189$ 4,301,812$ Current Portion 2,531,717$ 694,641$ 3,226,358$

N. Deferred Outflows/Inflows of Resources

In addition to assets, the statement of net positi on or balance sheet reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) un til then. The City has reported deferred outflows of resources in the Statement of Net Position an d Proprietary Fund Statements for the pension and OPEB related adjustments.
54 807
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

In addition to liabilities, the statement of net posi tion or balance sheet reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources , represents an acquisition of net position or fund ba lance that applies to a future period(s) and so will not b e r e c o g n i z e d a s a n i n f l o w o f r e s o u r c e s ( r e v e nue) until that time. The City has one item, which arises only under a modified accrua l basis of accounting, that qualifies for reporting in this category.

Accordingly, the item, unavailable revenue, is reported in the governmental funds balance sheet. The governmental funds report unavailable revenues from loans. The City has reported deferred inflows of resources in the statement of net position and pr oprietary fund statements for pension and OPEB related adjustments. These amounts are deferred an d recognized as an inflow of resources in the period that the amounts become available.

O. Fair Value Measurements

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The City categorizes its fair value measurements within the fair value hier archy established by generally accepted accounting principles. The fair value hierarchy categorizes the i nputs to valuation techniques used to measure fair value into three levels based on th e extent to which inputs used in measuring fair value are observable in the market.

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 inputs are inputs, other th an quoted prices included within Level 1, that are observable for an asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for an asset or liability.

If the fair value of an asset or liability is measured using inputs from more than one level of the fair value hierarchy, the measurement is considered to be based on the lowest priority level input that is significant to the entire measurement.

P. Estimates and Assumptions

The preparation of financial statements in conformi ty with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

55 808
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Q. Implementation of Governmental Accounting Standards Board (GASB) Pronouncements

The following Governmental Accounting Standards Board (GASB) pronouncements were effective in fiscal year 2020-2021:

In January 2017, GASB issued GASB Statement No. 84, Fiduciary Activities . The objective of this Statement is to improve guidance regarding the identi fication of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. This Statement describes four fiduciary funds that should be reported, if applic able: (1) pension (and other employee benefit) trust funds, (2) investment trust funds, (3) private-purp ose trust funds, and (4) custodial funds. Custodial funds generally should report fiduciary activities that are not held in a trust or equivalent arrangement that meets specific criteria. The provisions of this Statement were implemented during fiscal year 2021.

Accordingly, the Assessment Districts Fund, Other Impact Fees Fund and Vista Del Mar & San Marco CFD’s Fund previously reported on the City’s fi nancial statements as Agency Funds have been recategorized as Custodial Funds. As a result of implemen tation, the City restated the beginning net positions of the Assessment Dist ricts Fund, Other Impact Fees Fu nd and Vista Del Mar & San Marco CFD’s Fund by increasing fund balances in th e amounts of $5,216,350, $35,608, and $2,654,587, respectively.

In August 2018, GASB issued GASB Statement No. 90, Majority Equity Interests – (an Amendment of GASB Statements No. 14 and No. 61). The objectives of this Statement are to improve the consistency and comparability of reporting a government’s ma jority equity interest in a legally separate organization and to improve the relevance of fina ncial statement information for certain component units. The City does not have any Majority Equi ty Interests that are within the scope of GASB Statement No. 90.

The following GASB pronouncement is effective in fi scal year 2021-2022. The City chose to early implement this statement in fiscal year 2020-2021:

In October 2021, GASB issued GASB Statement No. 98, The Annual Comprehensive Financial Report. The objective of this Statement is to address references in authoritative literature to the term comprehensive annual financial report. This Statement establishes the term annual comprehensive financial report and its acronym ACFR. That new term and acronym replace instances of comprehensive annual financial report and its acrony m in generally accepted accounting principles for state and local governments. The provisions of the Statement was implemented during fiscal year 2021.

R. New Fund

In fiscal year 2020-2021, the City established a Special Revenue Fund, Tuscany Meadows CFD 2021-1, to account for funding to help the developer financ e the cost of design and construction of public improvements relating to the development of the Tuscany Meadows subdivision. The special tax for the CFD may be used to pay the debt service on bond s issued by the City in the future to finance the facilities or may be used to pay for the facilities on a pay-as-you-go basis, without the issuance of bonds.
56 809
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 2 – CASH AND INVESTMENTS

The City pools cash from all sources and all funds except Cash and Investments held by Trustees so that it can be invested at the maximum yield consistent with safety and liquidity, while individual funds can make expenditures at any time.

A. Policies

California Law requires banks and savings and loan institutions to pledge government securities with a market value of 110% of the City’s cash on deposit, or first trust deed mortgage notes with a market value of 150% of the deposit, as collateral for these deposits. Under California Law this collateral is held in a separate investment pool by another institution in the City ’s name and places the City ahead of general creditors of the institution.

The City invests in individual investments and in investment pools. Individual investments are evidenced by specific identifiable securities instruments, or by an electronic entry registering the owner in the records of the institution issuing the security, called the book entry syst em. In order to increase security, the City employs the Trust Department of a bank as the custodian of certain City managed investments, regardless of their form. Individual inve stments are generally made by their City’s fiscal agent as required under its debt issues, or throug h the City's Investment Advisor, Chandler Asset Management (CAM).

The City’s investments are carried at fair value, as required by generally accepted accounting principles. The City adjusts the carrying value of its in vestments to reflect their fair value at each fiscal year end, and it includes the effects of these adjustments in income for that fiscal year.

B. Classification

Cash and investments are classified in the financia l statements as shown below, based on whether or not their use is restricted under the terms of City debt instruments or Agency agreements.

Separate
Government-Wide Statement of Net Position Statement
Governmental Business-Type Fiduciary
Activities Activities Total Funds Total
Cash and investments $ 81,272,999 $ 56,501,941 $ 137,774,940 $ 7,183,394 $ 144,958,3 34 Restricted cash and
investments 5,064,265 - 5,064,265 47, 442,837 52,507,102 Total cash and investments $ 86,337,264 $ 56,501,941 $ 142,8 39,205 $ 54,626,231 $ 197,465,436

57 810
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 2 – CASH AND INVESTMENTS (Continued)

C. Investments Authorized by the California Government Code and the City’s Investment Policy

The City’s Investment Policy and the California Government Code allow the City to invest in the following investments, provided the credit ratings of the issuers are acceptable to the City, and approved percentages and maturities are not exce eded. The table below also identifies certain provisions of the California Government Code, or the City’s Investment Policy where the City’s Investment Policy is more restrictive.

Minimum Maximum
Maximum Credit Maximum in per
Authorized Investment Type Maturity Quality* Portfolio Issuer Asset-Backed Securities 5 years "AA" 20% 5%
Bankers' Acceptances 180 days A1/P1 40% 5%
California Asset Management Program (CAMP) n/a n/a none none Certificates of Deposits 1 year "A" 30% 5%
Commercial Paper 270 days “A1” ST, "A" LT 25% 5%
Federal Agency Obligations 5 years none none none
Local Agency Investment Fund (LAIF) n/a none $75 million none Medium-Term Notes 5 years "A" 30% 5%
Money Market Funds n/a 2 highest ratings 20% 10% per fund Negotiable Certificates of Deposit 5 years "A-1" ST, “A” LT 30% 5% Repurchase Agreements 90 days "A" 15% 5%
State and Local Obligations 5 years "A-" 30% 5%
Supranational Securities 5 years "AA" 30% 10%
U.S. Treasury Obligations 5 years none none none
*At time of purchase

In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Pools, investments were stated at fair value using the aggregate method.

The City’s investments with Local Agency Investme nt Fund (LAIF), a State of California external investment pool, at June 30, 2021, included a portion of the pool funds invested in Structured Notes and Asset-Backed Securities.

As of June 30, 2021, the City had $74,817,925 invest ed in LAIF, which had inve sted 68.52% of the pool investment funds in U.S. Treasury Obligations. The LAIF fair value factor of 1.00008297 was used to calculate the fair value of the invest ments in LAIF. The fair value of th e City’s position in the pool is materially equivalent to the value of the pool share. At June 30, 2021, these investments matured in an average of 291 days.

58 811
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 2 – CASH AND INVESTMENTS (Continued)
D. Investments Authorized by Debt Agreements
The City and Successor Agency to the Redevelopment Agency must maintain required amounts of cash and investments with trustees or fi scal agents under the terms of ce rtain debt issues. These funds are unexpended bond proceeds or are pledged reserves to be used if the agencies fail to meet their obligations under these debt issues. The Californi a Government Code requires these funds to be i n v e s t e d i n a c c o r d a n c e w i t h C i t y r e s o l u t i o n s , b ond indentures or State statutes. The table below identifies the investment types that are authorized for investments held by fiscal agents. The table also identifies certain provisions of these debt agreements:

Maximum Minimum
Authorized Investment Type Maturity Credit Quality
Bankers' Acceptances 180 days A1/P1
California Asset Management Program n/a n/a
Certificates of Deposit 1 year A
Commercial Paper 270 days A1/P1/F1
Guaranteed Investment Agreements n/a none
Local Agency Investment Fund (LAIF) n/a none
Medium Term Notes 5 years A
Money Market Fund n/a 3 highest ratings
Municipal Obligations n/a AAA
Pre-refunded Municipal Obligations n/a AAA
Repurchase Agreements 90 days A
State of California Obligations 5 years A -
U.S. Agencies n/a AAA
U.S. Treasury Obligations 5 years none
E. Public Agencies Post-Employment Trust
On October 21, 2019, the City Council adopted Re solution 19-13711 approving the adoption of the Public Agencies Post-Employment Tr ust administered by Public Agen cy Retirement Services (PARS).

The Trust is an irrevocable trust and qualifies as an Internal Revenue Section 115 Trust. The Trust will assist the City in mitigating the CalPERS contribution rate volatility. Investments of funds held in the Trust are governed by the Investment Guideline Document for the investment account and by the agreement for administrative services with PARS, ra ther than the general provisions of the California Government Code of the City’s Investment Poli
cy. The City elected a discretionary investment
approach which allows the City to maintain oversight of the investment management, control on target yield and the portfolio’s risk of tolerance, under the Moderately Co nservative Index PLUS investment option. The assets in the Trust will eventually be used to fund pension plan obligations. 59 812
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 2 – CASH AND INVESTMENTS (Continued)

F. Fair Value Hierarchy

The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hier archy is based on the valuation inputs used to measure fair value of the assets. Level 1 inputs are quoted prices in an active market for identical assets; Level 2 inputs are significant other observ able inputs; and Level 3 inputs are significant unobservable inputs.

The following is a summary of the fair value hierarchy of the fair value of investments of the City as of June 30, 2021:

Level 2 Total
Investments by Fair Value Level:

U.S. Treasury Obligations 15,276,190$ 15,276,190$ Federal Agency Obligations 27,406,840 27,406,840 Medium-Term Notes 10,026,097 10,026,097
Asset-Backed Securities 1,631,356 1,631,356 Supranational Securities 2,455,783 2,455,783 Subtotal 56,796,266$ 56,796,266
Investments Measured at Cost:

Money Market Funds 65,841
Held with Trustee:

Money Market Funds 50,552,314
Investments Exempt from Fair Value Hierarchy:

Local Agency Investment Fund 74,817,925
Mutual Funds (PARS Trust) 1,954,217
Total Investments 184,186,563
Cash in banks and on hand 13,278,873
Total Cash and Investments 197,465,436$

U.S. Treasury Notes, Federal Agency Obligation s, Medium–Term Corporate Notes, Asset-Backed Securities, and Supranational Securities classified in Level 2 of the fair value hierarchy, are valued using pricing techniques of matrix pricing or market corroborated pricing, with inputs such as yield curves or indices.

60 813
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 2 – CASH AND INVESTMENTS (Continued)

These prices were obtained from various pricing sources by the City’s custodian bank. The Certificates of Deposit were valued using techniques of matrix pricing and multi-dimensional relational model and/or option adjusted spread provided by the City’s custodian bank. The Supranational Securities were valued based on information gathered from market sources an d integrate relative credit information, observed movements, and sector news into the evaluated pricings applications and models provided by the City’s custodian bank.

G. Interest Rate Risk

Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Normally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates.

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity.

Less than
Investment Type 1 year 1 - 5 years Total
Local Agency Investment Fund 74,817,925$ -$ 74,817,925$ Medium-Term Notes 2,198,875 7,827,222 10,026,097 Federal Agency Obligations 2,637,644 24,769,196 27,406,840 U.S. Treasury Obligations 4,817,597 10,458,593 15,276,190 Asset-Backed Securities - 1,631,356 1,631,356 Money Market Funds 65,841 - 65,841 Supranational Securities - 2,455,783 2,455,783 Held by Trustee:

Money Market Funds 50,552,314 - 50,552,314 Mutual Funds (PARS Trust) 1,954,217 - 1,954,217 Total Investments 137,044,413$ 47,142,150$ 184,186,563 Cash in banks and on hand 13,278,873
Total Cash and Investments 197,465,436$
Investment Maturities (in years)

Money Market Funds are available for withdrawal on demand and at June 30, 2021 matured in an average of 32 days.

61 814
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 2 – CASH AND INVESTMENTS (Continued)

H. Credit Risk

Credit risk is the risk that an issuer of an investment will not fulfill its oblig ation to the holder of the investment. This is measured by the assignment of a rating by a nation ally recognized statistical rating organization. Presented below is the actual rating as of June 30, 2021 for ea ch investment type as provided by Standard and Poor’s investment rating system.

Fair Value AAA/AAAm AA+ AA A+ / A / A-1 A- / A-2 BBB+ Not Rated U.S. Treasury Obligations $ 15,276,190 $ - $ 15 ,276,190 $ - $ - $ - $ - $ - Federal Agency Obligations 27,406,840 - 27,021,165 - - - - 385,675 Medium-Term Notes 10,026,097 - - 449,159 7,462,814 1,649,765 464,359 - Asset-Backed Securities 1,631,356 709,818 - - - - - 921,538 Supranational Securities 2,455,783 2,455,783 - - - - - - Local Agency Investment Fund 74,817,925 - - - - - - 74,817,925 Money Market Funds 65,841 65,841 - - - - - - Held with Trustee:

Money Market Funds 50,552,314 50,552,314 - - - - - - Mutual Funds (PARS Trust) 1,954,217 - - - - - - 1,954,217 Total Investments 184,186,563 $ 53,783,756 $ 42,297,355 $ 449,159 $ 7,462,814 $ 1,649,765 $ 464,359 $ 78,079,355 Cash in banks and on hand 13,278,873
Total Cash and Investments $ 197,465,436

I. Concentration of Credit Risk

There are no investments in securities of individual issuers that were greater than 5% of the City’s total investments as of June 30, 2021.

62 815
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 3 – LOANS AND NOTES RECEIVABLES

As of June 30, 2021, loans and notes receivable consisted of the following:

Description Balance
Governmental Activities:

CalHome Program Loans $ 329,826
Century Plaza Corporation 883,895
Domus Development LLC 7,254,514
Domus Development LLC Loan (Sienna Court) 5,723,281 HUD Community Development Block Grant 253,844 Low Income Families Loans 844,720
Mariner Walk Loan 180,000
Vista Del Mar Loans 200,000
Mercy Housing California Loan 4,706,063
PACF Loans 517,607
Presidio Village Senior Housing 771,877
Rehabilitation and Construction Loans 1,392,914 Residential Loans on Vidrio 1,224,979
Resources for Community Development Loan 7,042,750 Veterans Square Loan 794,222
9th Street Associates (Santa Fe Commons Housing Development) 1,994,016 Total Governmental Activities - Loans and Notes Receivable 34,114,508 Business-Type Activities-Enterprise Fund:

Lumpy's Diner Loan 196,571
Total Loans and Notes Receivable $ 34,311,079

A. CalHome Program Loans

CalHome Program funds of $600,000 were awarded by the State of California and are used to provide first-time home buyer mortgage assistance as well as housing rehabilitation assistance for low income homeowners. Loans are payable upon sale or transfer of property, when the property ceases to be owner-occupied, or upon the CalHome loan maturity date. The outstanding balance as of June 30, 2021 was $329,826.

B. Century Plaza Corporation Loan

During fiscal year 2013-14, the City of Pittsbur g approved a loan to Century Plaza Corporation for anchor tenant retention and remodeling of the Century Plaza. The total approved loan amount was $1,300,000 and was disbursed over five years. Loan bears 2% annual interest and is due and payable on July 1, 2023. Century Plaza Corporation received a lo an repayment credit effective July 1, 2019 due to following the terms stipulated by th e loan agreement. The accrued interest will be forgiven along with the loan credit. The outstanding balance as of June 30, 2021 was $883,895. 63 816
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 3 – LOANS AND NOTES RECEIVABLES (Continued)
C. Domus Development LLC Loan
During fiscal year 2005-2006, the former Redevelopment Agency entered into a Development and Disposition Agreement with Domus Development LLC (Developer) of up to $8,000,000 for the development of a 28-unit residential rental dwelling and an 8,000 square feet ground floor commercial space at the northeast corner of Railroad Avenue and 10th Street. Funding was provided by the Housing-Set Aside funds in the amount of $6,000,000 and $2,000,000 by future tax increments. During the fiscal year 2007-2008, an amendment was filed to increase the loan up to an additional $800,000 and $4,845,755 of the loan was disbursed to the Developer. With the dissolution of the Agency effective February 1, 2012, this loan was assumed by the H ousing Successor Agency. The outstanding balance as of June 30, 2021 was $7,254,514.

D. Domus Development LLC (Sienna Court) Loan
During fiscal year 2007-2008, the former Redeve lopment Agency Low-Moderate Income Housing II Special Revenue Fund loaned funds of $250,000 to Domus Development LLC for the feasibility study of a senior affordable housing development (Sienna Cour t). The loan bears interest of 3% per annum.

The Domus Development LLC loan was amended in fiscal year 2010-2011 to increase the loan by an additional $850,000, and then further amended in fiscal year 2010-2011 bringing total loan funding to $4,323,645. With the dissolution of the Agency effective February 1, 2012, this loan was assumed by the Housing Successor. The outstanding balance as of June 30, 2021 was $5,723,281.

E. Fairfield Belmont, L.P. Loan
During fiscal year 2004-2005, the former Redeve lopment Agency Low-Moderate Income Housing II Special Revenue Fund loaned funds of $4,880,000 to the Fairfield Belmont, L.P. for the purchase and renovation of 224 affordable residential units located within the Redevelopment Project Area. The loan bears the lesser interest of 1% per year or the am ount of the former Redevelopment Agency Receipts and provides for the Agency to re ceive 20% of the project’s residual receipts annually. With the dissolution of the Redevelopment Agency effectiv e February 1, 2012, the assets of the Agency, including this loan were assumed by the Housing Successor Agency. As of June 30, 2021, the loan balance was fully paid off.

F. HUD Community Development Block Grant (CDBG) Loans
The HUD CDBG Special Revenue fund had a loans receiv able balance of $253,844 as of June 30, 2021, which consisted of $106,813 in CDBG entitlement loans and $147,031 in First Time Homebuyer loans.

G. Low Income Families Loans
During fiscal year 2006-2007 and 2007-2008, the former Redevelopment Agency Low-Moderate Income Housing II Special Revenue Fund loaned funds to lo w income families to purchase homes. The loans bear no interest and are deferred until the property changes title or are refinanced for cash. With the dissolution of the Agency effective February 1, 2 012, this loan was assumed by the Housing Successor Agency. The outstanding balance as of June 30, 2021 was $844,720. 64 817
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 3 – LOANS AND NOTES RECEIVABLES (Continued)

H. Mariner Walk Loan and Vista Del Mar Loans

During fiscal year 2005-2006, a Development and Di sposition Agreement was entered into with Olson Urban Housing LLC (Developer) of up to $1,000,000 and with Lyon Vista Del Mar 533, LLC (Developer) of up to $800,000, to provide mort gage assistance for qualified moderate income households purchasing the affordable units. With the dissolution of the Agency effective February 1, 2012, the loans were assumed by the Housing Successor. The outstanding balances as of June 30, 2021 were $180,000 and $200,000, respectively, for the property owners.

I. Mercy Housing California Loan

During fiscal year 2005-2006, the former Redeve lopment Agency Low-Moderate Income Housing II Special Revenue Fund loaned funds of $1,052,854 to Mercy Housing California for the development of a 64-unit dwelling and child care center located within the Redevelopment Project Area. During the fiscal year 2007-2008, an amendmen t was filed to increase the loan fo r a total of $4,952,854. The loan bears interest of 1.0% per year and provides for the Agency to receive 50.0% of the project’s residual receipts annually. With the dissolution of the Agency effective February 1, 2012, this loan was assumed by the Housing Successor Agency. The outstanding balance as of June 30, 2021 was $4,706,063.

J. Pittsburg Arts and Community Foundation (PACF) Loans

During fiscal year 2010-2011, the PACF assumed a construction loan and lease due from a Pittsburg resident. The loan will be repaid through lease payments on 159 4 th Street, with a balloon payment due on December 1, 2023. During fiscal year 2011-2012, PACF assumed an NSP Home Buyer assistance program loan that was issued to a Pittsburg resident . Loan payments are deferred and will be forgiven if the property remains the same as the principal re sidence of the resident. The outstanding balances of these loans as of June 30, 2021 were $493,185 and $24,422, respectively, totaling $517,607.

K. Presidio Village Senior Housing Loans

During fiscal year 2006-2007, the former Redeve lopment Agency Low-Moderate Income Housing II Special Revenue Fund loaned funds of $566,150 to Pacific Community Services for prior construction of 104 units called the Presidio Village Senior Housin g. The loan bears interest of 3.0% per year and provides for the Agency to receive 50.0% of the project’s residual receipts annually. With the dissolution of the Agency effective February 1, 2 012, this loan was assumed by the Housing Successor Agency. The outstanding balance and accrued interest as of June 30, 2021 was $771,877.

L. Rehabilitation and Construction Loans

Housing and rehabilitation loans are provided to homeowners who meet low and moderate income requirements as defined by the Department of Ho using and Urban Developmen t. These residential loans are available from $5,000 to $25,000 per property at a loan term of 3.0% simple interest for 10 years. The property will be rehabilitated to be free from health and safety violations upon completion of the rehabilitation program. The outstanding bala nce of these loan types as of June 30, 2021 was $1,392,914.
65 818
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 3 – LOANS AND NOTES RECEIVABLES (Continued)

M. Residential Loans on Vidrio

During fiscal year 2010-2011, the City of Pittsburg financed several residential loans to the homebuyers of Vidrio Condominium. The outstanding balances as of June 30, 2021 was $1,224,979.

N. Resources for Community Development Loan

During fiscal year 2006-2007, the former Redeve lopment Agency Low-Moderate Income Housing II Special Revenue Fund loaned funds of $6,105,848 to Resources for Community Development for the development of 71 rental dwellings and a community center. During the fiscal year 2008-2009, an amendment was filed to increase the loan up to an additional $350,000 and $5 ,710,730 of the loan was disbursed to the Developer. The loan bears interest of 1.0% per annum and pr ovides for the Agency to receive 50% of the project’s residual receipts annu ally. With the dissolution of the Agency effective February 1, 2012, this loan was assumed by the H ousing Successor Agency. The outstanding balance as of June 30, 2021 was $7,042,750.

O. Veterans Square Loan

During fiscal year 2020-2021, the Housing Authority of the City of Pittsburg loaned $780,000 to the Veterans Square for the purchase of property located at 901 Los Medanos Street. The loan terms include

3.0% simple interest and is due in 55 years. The repayment will be made from residual receipts. The outstanding balance as of June 30, 2021 was $794,222.

P. 9th Street Associates (Santa Fe Commons Housing Development Loan)

This is a rehabilitation and cons truction loan to eliminate blight to a property owner to assist improvements and rehabilitation of properties that were vacant or underutilized.

During fiscal year 2011-2012, the City provided a prop erty development loan of $1,614,713 to 9th Street Associates LP to develop the units at Santa Fe Commons. The loan terms include 3.0% simple interest and is due in 55 years. The repayment will be made from residual receipts. The outstanding balance as of June 30, 2021 was $1,994,016.

Q. Lumpy’s Diner Loan

During fiscal year 2018-2019, the Pittsburg Power Company (PPC) Enterprise Fund loaned $348,206 to the owner of Lumpy’s Diner Pittsburg for the purcha se of property located at 615 Railroad Avenue.

The loan bears interest of 5.0%. Principal and in terest payments are due monthly commencing October 1, 2018 through 2038. The outstanding balance as of June 30, 2021 was $196,571.

66 819
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 4 – UNEARNED AND UNAVAILABLE REVENUE
A. Government-Wide Financial Statements
Unearned revenues in Government-Wide Financial Statements represent amounts for which revenues have not been earned. At June 30, 2021, unearn
ed revenues in the Government-Wide Financial
Statements consisted of unearned developer, donation, and grant revenues of $12,046,541 in Governmental Activities and $1,968,407 in Business-Type Activities.

B. Fund Financial Statements
At June 30, 2021, the following amounts were recorded in the Fund Financial Statements because either the revenues had not been earned or the funds were not available to finance expenditures of the current period:

Governmental Funds
General Fund
Housing
Authority
(Sec. 8)
Successor
Agency Housing
Miscellaenous
Grants
Non-Major
Governmental Funds
Total
Governmental
Funds
Unearned developer/
donation revenue 3,227$ -$ -$ -$ -$ 3,227$ Unearned service revenue 2,286,897 384,983 - 8,565,391 806,043 12,043,314 Sub-total 2,290,124 384,983 - 8,565,391 806,043 12,046,541 Loans receivable 883,895 - 27,517,427 - 4,366,394 32,767,716 Total 3,174,019$ 384,983$ 27,517,427$ 8,565,391$ 5,172,437$ 44,814,257$ Pittsburg
Power
Water Front
Operations Total
Unearned developer/
donation revenue 778,658$ $ - 778,658$
Unearned service revenue 622,738 567,011 1,189,749 Total 1,401,396$ 567,011$ 1,968,407$
Business-Type Funds
67 820
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 5 – INTERFUND TRANSACTIONS

A. Current Interfund Balances

Current interfund balances arise in the normal course of business and are expected to be repaid shortly after the end of the fiscal year. Current interfund balances are as follows:

DUE FROM FUND DUE TO FUND AMOUNT
Non-Major Governmental Funds:

Special Revenue Funds:

Local Law Enforcement Block Grant Fund General Fund 4,610$ HUD Community Development Block Grant Fund General Fund 142,535 Cops Hiring Recovery Fund General Fund 21,486
Capital Project Funds:

Regional Freeway Security Fund General Fund 158,127
Internal Service Funds:

Other Post-Employment Benefits Fund General Fund 789,554 115 Pension Reserve Fund General Fund 19
Total 1,116,331$

B. Interfund Advances

At June 30, 2021, the following funds had advances that were not expected to be repaid within the next year:

FROM FUND TO FUND AMOUNT

GOVERNMENTAL FUNDS
Successor Agency Housing
Special Revenue Fund General Fund 1,588,162$
Southwest Pittsburg GHAD II
Special Revenue Fund General Fund 300,000
Inclusionary Housing Fund
Capital Projects Fund Successor Agency Housing Special Revenue Fund 380,000 Regional Traffic Mitigation
Capital Projects Fund Railroad Avenue Specific Area Plan Special Revenue Fund 3,093,125

ENTERPRISE FUNDS
Sewer Utility Fund General Fund 533,773
Building Maintenance Internal Service Fund 131,217
Pittsburg Power Fund Golf Course Special Revenue Fund 375,000 TOTAL ADVANCES 6,401,277$

During fiscal year 2019-2020, the Successor Ag ency Housing Special Revenue Fund advanced $1,593,421 to the General Fund for the purchase of property located on Railroad Avenue (APN 088-171- 035). The advance will accrue LAIF interest and will continue to exist until repaid in full. The balance as of June 30, 2021 was $1,588,162.

68 821
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 5 – INTERFUND TRANSACTIONS (Continued)

During fiscal year 2020-2021, the Southwest Pittsburg GHAD II Fund advanced $300,000 to the General Fund for the purchase of software and related expenses. The advance will accrue LAIF interest rate and will continue to exist until repaid in full. The balance as of June 30, 2021 was $300,000.

During fiscal year 2020-2021, the Inclusionary Housin g Capital Projects Fund ad vanced $380,000 to the Successor Agency Housing Special Revenue Fund for a loan to purchase a property located on 901 Los Medanos Street. The advance will accrue interest at a rate of three percent on the unpaid principal outstanding from time to time commencing on the da te of initial disbursement of loan proceeds. The balance as of June 30, 2021 was $380,000.

During fiscal year 2014-2015, the Regional Traffic Mitigation Capital Projects Fund advanced $3,300,000 to the Railroad Avenue Specific Area Plan Special Revenue Fund to help fund the construction of the eBART Pittsburg Center Station Project. The advance is to be repaid to the Regional Traffic Mitigation Fund by June 30, 2044 and bears simple interest at the average Stat e Local Agency Investment Fund (LAIF) interest rate. The repayment began in fiscal year 2015 with annual payments in amount up to the accrued interest due, and the balance as of June 30, 2021 was $3,093,125.

During fiscal year 2017-2018, the Sewer Utility Enterprise Fund advanced $650,000 to the General Fund for the purchase of property located at the Nort hwest Corner of Railroad Avenue and Civic Avenue (APN 086-100-015) and associated expenses. The advanc e is to be repaid within five years and bears simple interest at the average LAIF rate. The balance as of June 30, 2021 was $533,773.

During fiscal year 2016-2017, the Sewer Utility En terprise Fund advanced $252,960 to the Building Maintenance Internal Service Fund to assist in financing the City Hall HVAC Chiller Replacement project. The advance is to be repaid within ten years and bears interest at 1.5% per year. The balance as of June 30, 2021 was $131,217.

During fiscal year 2002-2003, the Pittsburg Power Enterprise Fund advanced $375,000 to the Golf Course Special Revenue Fund for the replacement and improvements of golf carts. The advance was to be repaid within ten years provided the money is avai lable in the Golf Fund. The balance as of June 30, 2021 was $375,000.

69 822
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 5 – INTERFUND TRANSACTIONS (Continued)
C. Interfund Transfers
At June 30, 2021, the City had the following inter-fund transfers:

A. Transfers to the General Fund were to fund General Fund operations and administrative services for which the other funds received services.

B. Transfers to Housing to cover operating expenses.

C. Transfers to cover Citywide Lighting & Land scaping, Gas Tax (RMRA) and Golf Course operating expenses. Also, for road maintenance/repairs/improvements and accounts for program income in CDBG.

D. Transfers for Marina maintenance repairs and dredging.

E. Transfers to the Water Utility Enterprise Fund to subsidize senior discount.

F. Transfer to Water Utility Enterprise Fund to allocate Utility Billing administrative time.

Employees are split between Water and Sewer Funds. Also, for replacement of water and sewer lines on 9th Street.

G. Transfers to cover Future Build program.

H. Transfers to fund unfunded OPEB liability.
70 823
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 5 – INTERFUND TRANSACTIONS (Continued)

FROM FUND TO FUND AMOUNT
Housing Authority (Section 8) Special Revenue Fund 25,000$ Miscellaenous Grants Special Revenue Fund 130,797
Non-Major Governmental Funds 4,027,223
Water Utility Enterprise Fund 281,569
Sewer Utility Enterprise Fund 56,314
Pittsburg Power Enterprise Fund 779,750
General Fund 5,300,653 A,B
General Fund 1,727,936 C
Non-Major Governmental Funds 1,888,819 C
Marina Enterprise Fund 40,000 D
Water Front Operations Fund 947,000 D
Non-Major Governmental Funds 4,603,755
Sub-total: Total Governmental Funds 9,904,408
General Fund 40,000 E
Sewer Utility Enterprise Fund 1,018,776 F
Water Utility Enterprise Fund 1,058,776
General Fund Pittsburg Power Enterprise Fund 50,650 G General Fund 361,264 H
Housing Authority (Section 8) Special Revenue Fund 18,680 H Successor Agency Housing Special Revenue Fund 562 H Non-Major Governmental Funds 56,769 H
Water Utility Enterprise Fund 112,893 H
Sewer Utility Enterprise Fund 23,596 H Marina Enterprise Fund 16,994 H
Pittsburg Power Enterprise Fund 33,989 H Water Front Operations Fund 13,343 H
Internal Service Funds 21,910 H
Internal Service Funds 660,000
Sub-total: Total Proprietary Funds 1,769,426
TOTAL TRANSFERS 11,673,834$

71 824
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 6 – CAPITAL ASSETS

A. Government-Wide Financial Statements

At June 30, 2021, the City’s capital assets consisted of the following:

Governmental
Activities
Non-depreciable assets:

Land 36,285,723$ 2,187,105$ 38,472,828$ Construction in progress 16,531,188 37,273,401 53,804,589 Total non-depreciable assets 52,816,911 39,460,506 92,277,417 Depreciable assets:

Buildings and improvements 108,206,079 34,212,246 142,418,325 Machinery and equipment 19,987,771 11,473,611 31,461,382 Infrastructure 298,271,915 145,592,106 443,864,021 Total depreciable assets 426,465,765 191,277,963 617,743,728 Less accumulated depreciation:

Buildings and improvements (49,427,658) (11,371,278) (60,798,936) Machinery and equipment (15,670,918) (6,136,648) (21,807,566) Infrastructure (174,306,883) (57,380,039) (231,686,922) Total accumulated depreciation (239,405,459) (74,887,965) (314,293,424) Total net depreciable assets 187,060,306 116,389,998 303,450,304 Total capital assets 239,877,217$ 155,850,504$ 395,727,721$ Total
Business-Type
Activities

72 825
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 6 – CAPITAL ASSETS (Continued)

The following is a summary of capital assets for governmental activities:

Balance at Balance at
July 1, 2020 Additions Deletions Transfers June 30, 2021 Non-depreciable assets:

Land $ 36,285,723 $ - $ - $ - 36,285,723$ Construction in Progress 14,947,735 5,249,075 - (3,665,622) 16,531,188 51,233,458 5,249,075 - (3,665,622) 52,816,911 Depreciable assets:

Buildings and Improvements 104,607,299 331,431 - 3,267,349 108,206,079 Machinery and Equipment 19,539,677 197,763 (147,942) 398,273 19,987,771 Infrastructure 298,271,915 - - - 298,271,915 422,418,891 529,194 (147,942) 3,665,622 426,465,765 Less accumulated depreciation:

Buildings and Improvements (46,464,367) (2,963,291) - - (49,427,658) Machinery and Equipment (14,351,494) (1,467,366) 147,942 - (15,670,918) Infrastructure (167,928,641) (6,378,242) - - (174,306,883) Total (228,744,502) (10,808,899) 147,942 - (239,405,459) Total depreciable assets, net 193,674,389 (10,279,705) - 3,665,622 187,060,306 Total capital assets, net 244,907,847$ (5,030,630)$ -$ -$ 239,877,217$ Total
Total

Governmental activities depreciation expenses for capi tal assets for the year ended June 30, 2021 are as follows:

General Government 1,196,328$
City Manager and City Clerk 41,051
Human Resources 4,236
Finance and Services 85,430
Community Development and Services 100,353
Public Safety 224,082
Public Works 8,317,919
Internal Service Funds 839,500
Total depreciation expense 10,808,899$

73 826
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 6 – CAPITAL ASSETS (Continued)

The following is a summary of capital assets for business-type activities:

Balance at
July 1, 2020 Additions Deletions Transfers
Balance at
June 30, 2021
Non-depreciable assets:

Land 2,187,105$ -$ -$ -$ 2,187,105$ Construction in Progress 26,578,672 11,162,998 - (468,269) 37,273,401 Total 28,765,777 11,162,998 - (468,269) 39,460,506 Depreciable assets:

Buildings and improvements 34,105,920 - - 106,326 34,212,246 Machinery and equipment 11,284,392 53,320 (34,512) 170,411 11,473,611 Infrastructure 145,416,823 - (16,249) 191,532 145,592,106 Total 190,807,135 53,320 (50,761) 468,269 191,277,963 Less accumulated depreciation:

Buildings and improvements (10,872,616) (498,662) - - (11,371,278) Machinery and equipment (5,620,218) (550,942) 34,512 - (6,136,648) Infrastructure (54,889,216) (2,501,622) 10,799 - (57,380,039) Total (71,382,050) (3,551,226) 45,311 - (74,887,965) Total depreciable assets, 119,425,085 (3,497,906) (5,450) 468,269 116,389,998 Total capital assets, net 148,190,862$ 7,665,092$ (5,450)$ -$ 155,850,504$

Business-type activities depreciation expenses for ca pital assets for the year ended June 30, 2021 are as follows:

Water Utility 1,729,112$
Sewer Utility 737,812
Marina 497,224
Pittsburg Power 581,663
Water Front Operations 5,415
Total 3,551,226$

B. Fund Financial Statements

The Governmental Fund Financial Statements do not present General Government Capital Assets.

Consequently, capital assets are shown as a reconcilin g item in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position.

The capital assets of the enterprise funds in the Proprietary Fund Fina ncial Statements are the same as those shown in the business-type activities of the Government-Wide Financial Statements. Internal Service Funds capital assets are combined with governmental activities.

74 827
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 7 – LONG TERM DEBT
Governmental Activities
The following is a summary of long-term debt transact ions of the governmental activities for the year ended June 30, 2021:

Description
Original
Issue
Amount
Beginning
Balance
July 1, 2020 Additions Retirements
Ending
Balance
June 30, 2021
Amounts
Due Within
One Year
Amounts
Due in More
Than One
Year
Governmental Activities - Bonds
2006 Pension Obligation Bonds 39,566,056$ 33,422,178 $ 1,770,065 $ 2,320,000 $ 32,872,243$ 2,405,000 $ 30,467,243$ Governmental Activities - Direct Borrowings
CEC Energy Conservation Loan 571,097 143,568 - 70,715 72,853 72,853 - Capital Lease - Street Sweeper 225,000 23,907 - 23,907 - - - Capital Lease - VOIP System Upgrade 606,044 242,417 - 121,209 121,208 121,208 - PG&E Energy Efficient Loan 213,294 167,085 - 21,329 145,756 21,329 124,427 Capital Lease - Fleet Maintenance 549,017 395,018 - 107,603 287,415 111,731 175,684 Capital Lease - Fleet Maintenance Equipment 261,368 212,954 - 50,271 162,683 52,200 110,483 Capital Lease - Vehicles and Equipment 848,058 770,075 - 160,321 609,754 166,307 443,447 1,955,024 - 555,355 1,399,669 545,628 854,041 Total Governmental Activities 35,377,202$ 1,770,065 $ 2,875,355 $ 34,271,912$ 2,950,628 $ 31,321,284$ Total Governmental Activities - Direct Borrowings
Series 2006 Pension Obligation Bonds
On June 15, 2006, the City issued $39,566,056 of Series 2006 Taxable Pension Obligations Bonds bearing interest at 5.784-6.115% to prepay the City’s unfunded accrued actuar ial liability of the Miscellaneous and Safety plans through the California Public Empl
oyees’ Retirement System. The City also prepaid
the unfunded liability owed to Contra Costa Coun ty Employees Retirement Association (CCCERA) which amounted to $12,700,000 as of June 30, 2006. The Bonds are issued as current interest bonds and capital interest bonds where the current interest is payable annually on July 1, and the capital appreciation bonds will accrete interest from the date of issuance and will be payable only upon maturity or redemption. The bonds are payable from any form of taxation. The bond covenant contains events of default that require the revenue of the City to be applied by the Trustee as specified in the terms of the agreement if any of the following condit ions occur: default on de bt service payments; the failure of the City to observe or perform the cond itions, covenants, or agreement terms of the debt; bankruptcy filing by the City; or if any court or co mpetent jurisdiction shall assume custody or control of the City. The covenant also contains a subjective acceleration clause that allows the trustees or holders, who hold the majority of the aggregate principal amount of the notes, to accelerate payment of the entire principal amount outstanding and interest accrued to become immediately due if they determine that a material adverse change occurs. Annual principal and interest payments on the bonds are expected to require approximately 5.0% of city-w ide revenues. At June 30, 2021, the total principal and interest remaining to be paid on the bonds was $59,718,041. For the cu rrent year, principal and interest paid were $3,684,763 and city-wide revenues were $103,296,523. 75 828
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 7 – LONG TERM DEBT (Continued)
The Bonds unaccreted discount and the current ye ar accretion totaled $12, 512,757 and $1,770,065, respectively, at June 30, 2021. The Bonds do not pay periodic interest. Interest on the Bonds will accrete in value at the rates between 5.85% and 6.12%. Repa yment of the accreted principal commenced July 1, 2015. Final repayment will be July 1, 2036.

The annual debt service requirements to mature th e Series 2006 Pension Obligation Bonds outstanding at June 30, 2021, were as follows:

Year Ending
June 30, Principal (1) Interest Total
2022 2,405,000$ 1,333,684$ $ 3,738,684
2023 2,555,000 1,299,389 3,854,389
2024 2,650,000 1,261,572 3,911,572
2025 2,750,000 1,220,061 3,970,061
2026 2,855,000 1,174,709 4,029,709
2027-2031 14,210,000 5,296,532 19,506,532 2032-2036 17,960,000 2,747,094 20,707,094 Total 45,385,000$ 14,333,041$ $ 59,718,041 (1) Includes unaccreted discount in the total amount
of $12,512,757.

CEC Energy Conservation Loan (Direct Borrowing)
On May 31, 2012, the City obtained a State of
California Energy Resources Conservation and
Development Commission loan from the Califor nia Energy Commission (CEC), in the amount of $571,097, bearing an interest rate of 3.0% to convert all decorative lamp fixtures from High Pressure Sodium (HPS) to Light Emitted Diode (LED), including the installation of 621 LED lamps on 610 poles.

The loan is repayable from general funds from savi ngs in energy costs, and interest and principal payments are payable semiannually on June 22 and December 22, commencing December 22, 2013.

As of June 30, 2021, the outstanding principal balance on the loan was $72,853.

The annual debt service requirements to mature the loan outstanding at June 30, 2021 were as follows:

Year Ending
June 30, Principal Interest Total
2022 72,853$ 1,645$ 74,498$
Total 72,853$ 1,645$ 74,498$
76 829
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 7 – LONG TERM DEBT (Continued)

Capital Leases for Governmental Activities (Direct Borrowings)

On November 5, 2015, the City entered into a five -year lease agreement for a total principal cost of $225,000 with Holman Capital Corporation for one street sweeper. The interest rate on the capital lease is 2.75% and principal and inte rest payments are due semi-annually, commencing May 5, 2015, maturing on November 5, 2020. As of June 30, 2021, the City has fully paid off the lease.

On April 2, 2018, the City entered into a five-year interest free (0%), master tax-exempt lease agreement for a total principal cost of $606,044 with Key Gove rnment Finance, Inc. to finance the upgrade of the City’s computer network equipment and internet protocol phone system. Principal payments are due annually, commencing May 3, 2018, and maturing on May 3, 2022. As of June 30 , 2021, the outstanding principal balance of the lease was $121,208.

The annual debt service requirements to mature the lease outstanding at June 30, 2021 are as follows:

Year Ending
June 30, Principal Total
2022 121,208$ 121,208$
Total 121,208$ 121,208$

On April 5, 2018, the City obtained a ten-year, interest free (0%), no fee loan from Pacific Gas and Electric (PG&E) in the amount of $213,294, to partially fund the cost of replacing the City Hall Chiller with an energy-efficient system. The loan is repayable from general funds. Principal payments are paid monthly with on-bill PG&E payments, commencing Ma y 2018. As of June 30 , 2021, the outstanding principal balance on the loan was $145,756.

The annual debt service requirements to mature the lease outstanding at June 30, 2021, are as follows:

Year Ending
June 30, Principal Total
2022 21,329$ 21,329$
2023 21,329 21,329
2024 21,329 21,329
2025 21,329 21,329
2026 21,329 21,329
2027-2028 39,111 39,111
Total 145,756$ 145,756$

On November 15, 2018, the City entered into a five -year lease agreement for a total principal cost of $549,017 with Holman Capital Corporation to fina nce the purchase of three vehicles and a street sweeper for the Fleet Maintenance Department. The interest rate on the capital lease is 3.80% and principal and interest payments are due semi-annu ally, commencing May 15, 2019, and maturing on November 15, 2023. As of June 30, 2021, the outstanding principal balance of the lease was $287,415.

77 830
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 7 – LONG TERM DEBT (Continued)
The annual debt service requirements to mature the lease outstanding at June 30, 2021, are as follows:

Year Ending
June 30, Principal Interest Total
2022 111,731$ 9,870$ 121,601$
2023 116,018 5,584 121,602
2024 59,666 1,135 60,801
Total 287,415$ 16,589$ 304,004$
On April 24, 2019, the City entered into a five-year lease agreement for a total principal cost of $261,368 with Holman Capital Corporation for various equipment. The interest rate on th e capital lease is 3.80% and principal and interest paymen ts are due semi-annually, commenc ing October 24, 2019, maturing on April 24, 2024. As of June 30, 2021, the outstanding principal balance of the lease was $162,683.

The annual debt service requirements to mature the lease outstanding at June 30, 2021, are as follows:

Year Ending
June 30, Principal Interest Total
2022 52,200$ 5,691$ 57,891$
2023 54,202 3,688 57,890
2024 56,281 1,609 57,890
Total 162,683$ 10,988$ 173,671$
On October 21, 2019, the City ente red into a five-year lease agreemen t for a total principal cost of $848,058 with Holman Capital Corporation for various vehicles and equipment. The interest rate on the capital lease is 3.70% and princi pal and interest payments are du e semi-annually, commencing April 21, 2020, maturing on October 21, 2024. As of June 30, 2021, the outstanding principal balance of the lease was $609,754.

The annual debt service requirements to mature the lease outstanding at June 30, 2021, are as follows:

Year Ending
June 30, Principal Interest Total
2022 166,307$ 21,037$ 187,344$
2023 172,517 14,827 187,344
2024 178,960 8,384 187,344
2025 91,970 1,701 93,671
Total 609,754$ 45,949$ 655,703$
78 831
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 7 – LONG TERM DEBT (Continued)

Business-Type Activities

The following is a summary of long-term debt transactions of the business-type activities for the year ended June 30, 2021:

Description
Original Issue
Amount
Beginning Balance
July 1, 2020 Retirements
Ending Balance
June 30, 2021
Amounts Due
Within One Year
Amounts Due in
More Than One
Year
2014 Waste Water Revenue Refunding Bonds
(Bank of the West Private Placement) 5,342,000$ 796,000$ 796,000$ -$ -$ -$ 2016 Water Revenue
Refunding Bonds 30,850,000 25,975,000 1,405,000 24,570,000 1,450,000 23,120,000 2014 California Infrastructure and
Economic Development Direct Bank Loan 11,387,398 10,206,206 261,686 9,944,520 270,871 9,673,649 36,977,206$ 2,462,686$ 34,514,520$ 1,720,871$ 32,793,649$

2014 Waste Water Revenue Refunding Bonds (Bank of the West Private Placement)

The City of Pittsburg Financing Authority previo usly issued $11,950,000 of Wastewater Revenue Refunding Bonds, Series 2004 pursuant to a Trust Agreement, a Master Installment Sale Agreement and a First Supplemental Installment Sale Agreement; all dated March 1, 2004. The bonds bore interest rates from 2.00%-4.25%.

To refinance the 2004 Bonds, the Fi nancing Authority, with the City, entered into an installment sale agreement to provide funds in an aggregate principa l amount of $5,342,000. The financing was placed privately with Bank of the West. A portion of th e proceeds of the Financing was deposited into an irrevocable escrow for full redemption of the 2004 Bonds. The installment sales payments bear an interest rate of 1.55% per annum with interest pa yments made semi-annually on June 1 and December 1 commencing December 1, 2014 th rough June 1, 2021. The installmen ts are payable solely from Net Wastewater Revenues. The City is subject to certain revenue bond covenants, the most restrictive of which requires annual net revenues be equal to at least 120% of the current annual debt service requirements of the refunding Bonds. For the current year, principal and interest paid were $805,254 and wastewater net revenues were $2,943,979. As of June 30, 2021, the City has fully paid off the bonds.

2016 Water Revenue Refunding Bonds

On November 15, 2016, the City issued 2016A Wate r Revenue Refunding Bonds in the amount of $30,070,000 Series 2016A Tax Exempt and $780,000 Series 2016-Taxable Bonds for a combined total of $30,850,000. The proceeds from the Bonds were used to retire the 2008 Wate r Refunding Bond and to pay a Swap Termination Fee. The Tax-Exempt Bond s bear interest ranging from 2.0%-5.0% and the T a x a b l e b o n d s b e a r i n t e r e s t o f 0 . 8 7 % . I n t e r e s t o n T a x - E x e m p t b o n d s i s p a y a b l e s e m i - a n n u a l l y e a c h February 1st and August 1st. The Tax-Exempt bonds will mature on August 1, 2034.

79 832
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 7 – LONG TERM DEBT (Continued)

The bond covenant contains events of default that re quire the revenue of the City to be applied by the Trustee as specified in the terms of the agreement if any of the following conditions occur: default on debt service payments; the failure of the City to observe or perform the co nditions, covenants, or agreement terms of the debt; bankruptcy filing by th e City; or if any court or competent jurisdiction shall assume custody or control of the City. The covenant also contains a subjective acceleration clause that allows the trustees or holders, who hold the majority of the aggregate principal amount of the notes, to accelerate payment of the entire principal amount outstanding and interest accrued to become immediately due if they determine that a material adverse change occurs.

The annual debt service requirements to mature the loan outstanding at June 30, 2021 were as follows:

Year Ending
June 30, Principal Interest Total
2022 1,450,000$ 1,042,250$ 2,492,250$ 2023 1,500,000 975,750 2,475,750
2024 1,560,000 899,250 2,459,250
2025 1,620,000 819,750 2,439,750
2026 1,680,000 737,250 2,417,250
2027-2031 9,485,000 2,367,200 11,852,200 2032-2035 7,275,000 419,375 7,694,375 Total 24,570,000$ 7,260,825$ 31,830,825$

2014 California Infrastructure and Economic Development Bank Installment Sale Agreement (Direct Loan)

On November 17, 2014, the City of Pittsburg entere d into an installment sale agreement (agreement) with the California Infrastructure and Economic Development Bank for financing the costs of modifications to the Pittsburg Water Treatment Plant and installation of approximately 9,100 feet of transmission line and other related costs. The principal amount provided under the agreement is $11,387,398 payable over a term of 30 years. Prin cipal payments are made annually on August 1, commencing August 1, 2015 through August 1, 2044. The installment sa les payments bear an interest rate of 3.51% per annum with inte r e s t p a y m e n t s m a d e s e m i - a n n u a l l y o n F e b r u a r y 1 a n d A u g u s t 1 , commencing February 1, 2015 through August 1, 2044. The installments are payable from Water Charge Revenues. During fiscal year ended June 30, 2021, principal and interest paid was $615,331 and water charge revenues were $29,104,815.

The agreement contains events of default that require the revenue of the City to be applied by the Bank as specified in the terms of the agreement if any of the following conditions occur: default on debt service payments; the failure of the City to observe or perform the conditions, covenants, or agreement terms of the loan; bankruptcy filing by the City; or if any court or competent jurisdiction shall assume custody or control of the City. The covenant also cont ains a subjective acceleration clause that allows the Bank to accelerate payment of the entire prin cipal amount outstanding and interest accrued to become immediately due if they determine that a material adverse change occurs.

80 833
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 7 – LONG TERM DEBT (Continued)

The annual debt service requirements to mature th e outstanding balance at June 30, 2021, were as follows:

Year Ending
June 30, Principal Interest Annual Fee
2022 270,871$ 344,299$ 29,834$ 2023 280,379 334,624 29,021 2024 290,220 324,610 28,180 2025 300,407 314,245 27,309 2026 310,951 303,516 26,408 2027-2031 1,726,339 1,342,986 117,374 2032-2036 2,051,338 1,012,279 89,598 2037-2041 2,437,524 619,317 56,589 2042-2045 2,276,491 163,254 17,367 Total 9,944,520$ 4,759,130$ 421,680$

NOTE 8 – SPECIAL ASSESSMENT DISTRICT DEBT WITHOUT CITY COMMITMENT

The City has sponsored special assessment debt issu es under which it has no legal or moral liability with respect to repayment of the debt and theref ore does not include this debt in the City’s Governmental Activities. The activity for those issues for the year ended June 30, 2021, was as follows:

Balance Balance
June 30, 2020 Retirements June 30, 2021
2001-03 Century Plaza A.D. Bonds 2,795,000$ 150,000$ 2,645,000$ 2011 Pittsburg IFA Bonds 9,285,000 1,270,000 8,015,000 2015 Vista Del Mar A.D. Refunding Bonds 8,260,000 380,000 7,880,000 Total 20,340,000$ 1,800,000$ 18,540,000$

2001-03 Century Plaza Assessment District Bonds – The Century Plaza Bonds bear interest rates between 2.40% and 5.88% with interest payments made semi-annually on March 2 and September 2.

The Century Plaza Bonds are to be paid from a nnual assessment installments. Proceeds from the Century Plaza Bonds were used to finance the construction and acquisition of certain public improvements within the City’s Assessment District No. 2001-03. The outstanding balance at June 30, 2021 amounted to $2,645,000.

2011 Pittsburg Infrastructure Financing Authority Bonds – In August 2011, the City refinanced the 1998 Marina Walk Assessment District Bonds, 19 98 Pittsburg Infrastructure Financing Authority Bonds, 2001-01 San Marco Assessment District Bonds and 2001-02 Oak Hills South Assessment District Bonds. These Districts were conso lidated into one Reassessment Distri ct No. 2011-1. The true interest cost of the refunded bonds is 4.5%. The outstanding balance at June 30, 2021 amounted to $8,015,000.

81 834
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 8 – SPECIAL ASSESSMENT DISTRICT DEBT WITHOUT CITY COMMITMENT (Continued)

2015 Vista Del Mar Assessment Dist rict Special Tax Refunding Bonds – In June 2015, the City refunded and defeased the 2005 Vista Del Mar Asse ssment District Bonds. The 2015 Vista Del Mar Bonds bear interest rates between 2.00% and 5.00% with interest payments made semi-annually on March 1 and September 1. The Vista Del Mar Bonds are to be paid from special taxes which are levied by the City on taxable real property within the bo undaries of the District. The outstanding balance at June 30, 2021 amounted to $7,880,000.

NOTE 9 – NET POSITION AND FUND BALANCES

Net Position is measured on the full accrual basis while Fund Balance is measured on the modified accrual basis.

A. Net Position

Net Position is the excess of all the City’s assets and deferred outflows of resources over all its liabilities and deferred inflows of resources, regardless of fund . Net Position is divided into three captions.

These captions apply only to Net Position, which is determined only at the Government-wide level, and are described below:

In the Government-Wide Financial Statements, net positions are classified in the following categories.

Net Investment in Capital Assets, describes the portion of Net Position which is represented by the current net book value of the City’s capital assets, less the outstanding balance of any debt issued to finance these assets.

Restricted describes the portion of Net Position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regula tions, laws, or other restrictions which the City cannot unilaterally alter. These principally include developer fees received fo r use on capital projects, debt service requirements, and redevelopment funds restricted to low and moderate income purposes.

Unrestricted describes the portion of Net Position which is not restricted to use.

B. Fund Balances

Governmental fund balances represent the net current assets of each fund. Net current assets generally represent a fund’s cash and receivables, less its liabilities.

The City’s fund balances are classified in accord ance with Governmental Accounting Standards Board Statement Number 54 (GASB 54), Fund Balance Reporting and Governmental Fund Type Definitions, which requires the City to classify its fund balances based on spending constraints imposed on the use of resources. For programs with multiple funding so urces, the City prioritizes and expends funds in the following order: Restricted, Committed, Assigned, an d Unassigned. Each category in the following hierarchy is ranked according to the degree of spending constraint:

82 835
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 9 – NET POSITION AND FUND BALANCES (Continued)
Nonspendables represents balances set aside to indicate items do not represent available, spendable resources even though they are a component of assets. Fund balances required to be maintained intact, such as Permanent Funds, and assets not expected to be converted to cash, such as prepaids, notes receivable, and land held for redevelopment are included. However, if proceeds realized from the sale or collection of nonspendable assets are restricted, committed or assigned, then Nonspendable amounts are required to be presented as a component of the applicable category.

Restricted fund balances have external restrictions impo sed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires the resources to be used only for a specific purpose.

Committed fund balances have constraints imposed by fo rmal action of the City Council through City Resolution, which may be altered only by formal action (Resolution) of the City Council.

Nonspendable amounts subject to council commitments are included along with spendable resources.

Assigned fund balances are amounts constrained by the City ’s intent to be used for a specific purpose, but are neither restricted nor committed. Intent is expressed through City Resolution, Ordinance, or through language in the adopted budget, by the City Council or its designee (City Manager for items from $75,000 to $150,000 and Senior Executive Team members for items below $75,000) and may be changed at the discretion of the City Council or its designee.

Unassigned fund balance represents residual amounts th at have not been restricted, committed, or assigned. This includes the residual general fund ba lance and residual fund deficits, if any, of other governmental funds.

To comply with GASB 54 requirements, the Bu dget Stabilization, Economic Development and California Theatre activities are consolidated with in the General Fund. The following table provides details of the General Fund’s fund balance at June 30, 2021:

Fund/Activity Nonspendable Assigned Unassigned Total
General 1,302,864$ 105,795$ 29,574,924$ 30,983,583$ Budget stabilization - - 2,445,285 2,445,285 Economic development - 1,084,292 - 1,084,292
Total 1,302,864$ 1,190,087$ 32,020,209$ 34,513,160$ Budget Stabilization Arrangement
City Council adopted a Resolution establishing a Budget Stabilization Fund for the City’s General Fund and requires the City to deposit year-end surpluses into it. The funds can only be used to help balance future budgets. As of June 30, 2021, the Budget Stabilization, which is reported within the unassigned fund balance of the General Fund, had a balance of $2,445,285. 83 836
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 9 – NET POSITION AND FUND BALANCES (Continued)

Detailed classifications of the City’s Fund Balances, as of June 30, 2021, are listed below:

Housing Successor Other
General Authority Agency Miscellaneous Governmental
Fund Balance Classifications Fund Section 8 Housing Grants Funds Total Nonspendables:

Items not in spendable form:

Prepaid Items 16,379$ 16,288$ -$ -$ 12,813$ 45,480$ Loans and Notes Receivable 1,224,979 - - - - 1,224,979 Inventory 61,506 1,374 - 57,167 252,973 373,020 Total Nonspendable Fund Balances 1,302,864 17,662 - 57,167 265,786 1,643,479 Restricted for:

Special Revenue - - - 1,010 12,830,776 12,831,786 Debt Service - - - - 3,250,071 3,250,071 Low Income Housing - 266,784 6,834,678 - 801,567 7,903,029 Capital Projects - - - - 12,788,449 12,788,449 Total Restricted Fund Balances - 266,784 6,834,678 1,010 29,670,863 36,773,335 Committed to:

Capital Improvement - - - - 3,227,808 3,227,808 Field Replacement - - - - 729,794 729,794 Public Education - - - - 982,281 982,281 Total Committed Fund Balances - - - - 4,939,883 4,939,883 Assigned to:

Special Revenue Projects - - - - 64,160 64,160 Police Buys 1,220 - - - - 1,220 Leisure Service 6,656 - - - - 6,656 Inventory 62,624 - - - - 62,624 Payroll Imprest Fund Balance 35,295 - - - - 35,295 Economic Development 1,084,292 - - - - 1,084,292 Total Assigned Fund Balances 1,190,087 - - - 64,160 1,254,247 Unassigned:

General fund 29,574,924 - - - - 29,574,924 Stabilization Arrangements 2,445,285 - - - - 2,445,285 Other governmental funds - - - - (3,781,016) (3,781,016) Total Unassigned Fund Balances 32,020,209 - - - (3,781,016) 28,239,193 Total Fund Balances 34,513,160$ 284,446 $ 6,834,678$ 58,177$ 31,159,676$ 72,850,137$ Special Revenue

84 837
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 9 – NET POSITION AND FUND BALANCES (Continued)

C. Deficit Fund Balance/Net Position

At June 30, 2021, the following funds had deficit fund balances:

Fund Amount
Special Revenue Funds:

HUD Community Development Block Grant 15,671$ (a) Railroad Avenue Specific Area Plan 3,093,125 (b)
Golf Course 374,938 (c)
Capital Projects Fund:

Regional Freeway Security Fee 158,127 (d)

(a) The deficit is caused by timing differences and will be reduced by future CDBG funds. (b) The deficit is caused by the completion of th e eBart project and will be reduced by future assessments revenues.
(c) The deficit is caused by the reca tegorization of the Golf Course from an Enterprise Fund to a Special Revenue, as capital assets are no longer recorded withing the fu nd, and will be reduced with future revenues.
(d) The deficit is caused by timing differences and will be reduced by future CalTrans funds.

D. Prior Period Adjustments

During the fiscal year 2020-21 the City determined that the investments held in its Section 115 Pension Trust account should be reported as investments on the City’s books in consistent with GAAP. As a result, the net positions and investments balances of the 115 Pension Reserve Internal Service Fund and Governmental Activities were each increased by $1,171,619 at July 1, 2020.

NOTE 10 – RISK MANAGEMENT

A. General Liability Insurance

The City is self-insured for the first $25,000 of each loss and maintains excess liability insurance through Municipal Pooling Authority (MPA). The City is not insured for liability occurrences over $29,000,000 per occurrence.

B. Workers’ Compensation

The City maintains statutory excess workers’ compensation insurance through MPA, and is insured for an individual accident resulting in claims up to statutory limits. The City is not self-insured for any initial portion of a claim but is self-insured for claims exceeding statutory limits.

85 838
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 10 – RISK MANAGEMENT (Continued)

C. Estimated Reserves for Claims

Municipalities are required to record their liabili ty for uninsured claims an d to reflect the current portion of this liability as expenditure in their fina ncial statements. As discussed below, the City has coverage for such claims, but it has retained the risk for the deductible or uninsured portion, of these claims.

The City reports all claims as a current liability base d on historical results. The City’s liability for uninsured claims, based on claims history, was computed as follows and is recorded in the Insurance Internal Service Fund:

For the Years
Ended
June 30,
Claims
Payable at
July 1
Fiscal Year
Claims and
Changes in
Estimates
Claims
Payments
Claims
Payable at
June 30
2012 $ 153,669 $ (27,629 ) $ (8,327 ) $ 117,713 2013 117,713 47,199 (36,027) 128,885 2014 128,885 88,503 (22,323) 195,065 2015 195,065 202,195 (148,208) 249,052 2016 249,052 90,846 (189,401) 150,497 2017 150,497 506,110 (399,353) 257,254 2018 257,254 (65,124) (64,612) 127,518 2019 127,518 115,612 (168,608) 74,522 2020 74,522 137,571 (141,895) 70,198 2021 70,198 472,501 (317,182) 225,517

D. Purchased Insurance

MPA provides additional coverage for the following risks incurred by the City:

Coverage Type Deductible Coverage Limits
All Risk Fire and Property $ 25,000 $ 800,000,000 All Vehicles (Physical Damage) 2,000 250,000
Boiler and Machinery 5,000 100,000,000
Cyber Liability 50,000 2,000,000
Employment Liability 50,000 2,000,000
Flood 100,000 25,000,000
Government Crime Coverage 2,500 5,000,000
Liability 25,000 29,000,000
Police Vehicles (Physical Damage) 3,000 250,000
Public Entity Pollution Liability 100,000 1,000,000
Workers' Compensation None Statutory Limits

MPA is governed by a Board consisting of representatives from member municipalities. 86 839
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 10 – RISK MANAGEMENT (Continued)

The Board controls the operations of MPA, incl uding selection of mana gement and approval of operating budgets, independent of any influe nce by member municipalities beyond their representation on the Board.

The City’s deposits with MPA are in accordance wi th formulas established by MPA. Actual surpluses or losses are shared according to a formula develo ped from overall loss costs and spread to member entities on a percentage basis after a retrospective rating.

Audited financial statements can be obtained from Municipal Pooling Authority at 1911 San Miguel Drive #200, Walnut Creek, CA 94596-5332.

E. Adequacy of Protection

During the past three fiscal (claims) years none of the above programs of protection have had settlements or judgments that exc eeded pooled or insured coverage. There have been no significant reductions in pooled or insured liability coverage from coverage in the prior year.

NOTE 11 – DEFINED BENEFIT PENSION PLANS

A. Plan Descriptions and Summary of Balances by Plan

The City has two defined benefit pension plans, a Miscellaneous Plan and a Safety Plan. The Miscellaneous Plan is an Agent-Multiple Employer Plan and the Safety Plan is a Cost-Sharing Employer Plan administered by the California Pub lic Employees’ Retirement System (CalPERS).

Benefit provisions under the Plans are established by State statute and City Ordinance.

All qualified permanent and probationary employees ar e eligible to participate in the separate Safety Plan, cost-sharing multiple employer defined benefit pension plan and Miscellaneous (all other) Plan, an agent multiple-employer defined benefit pensio n plan, administered by the California Public Employees’ Retirement System (CalPERS), which ac ts as a common investment and administrative agent for its participating member employers. CalPER S issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position have been determined on the same basis as they are reported by the CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

87 840
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)

Below is a summary of the deferred outflows of resources, net pension liabilities and deferred inflows of resources by Plan:

Plan
Deferred
Outflows of
Resources
Net Pension
Liability/
Proportionate
Share of Net
Pension Liability
Deferred
Inflows of
Resources Pension Expense
CalPERS Plans:

Miscellaneous 6,519,736$ 29,759,026$ 726,470$ 7,141,434$ Safety 8,343,110 30,873,359 1,527,037 2,556,935 CCCERA Closed Plan - 5,563,389 - 253,454 Total 14,862,846$ 66,195,774$ 2,253,507$ 9,951,823$

The long-term portion of the governmental activities Net Pension Liability is liquidated primarily by the General Fund.

Each Plan is discussed in detail below.

B. CalPERS Miscellaneous Plan

Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, wh o must be public employees and beneficiaries.

Benefits are based on years of credited service, eq ual to one year of full time employment. Members with five years of total service are eligible to reti re at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Su rvivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. The Pension Reform Act of 2013 (PEPRA), Assembly Bill 340, is applicable to employees new to CalPERS and hired after December 31, 2012.

The Plans’ provisions and benefits in effect at June 30, 2021, are summarized as follows:

Miscellaneous
Hire date
Prior to
July 10, 2011
On or after
July 10, 2011
On or after
January 1, 2013
Benefit formula 2.0% @ 55 2.0% @ 60 2.0% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 to 63 50 to 63 52 to 67
Monthly benefits, as a % of eligible compensation 1.426% to 2.418% 1.092% to 2.418% 1.000% to 2.500% Required employee contribution rates 7.0% 7.0% 6.25%
Required employer contribution rates (A) 9.339% 9.339% 9.339% (A) Represents a blended contribution rate.
88 841
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)
Beginning in fiscal year 2016, CalPERS collects employ er contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability (UAL). The dollar am ounts are billed on a monthly basis or the City can elect a lump sum payment option. The City’s required contributions for the un funded liability in the Miscellaneous for the year ended June 30, 2021 were $1,754,397, which were made under the lump sum payment option.

Employees Covered – As of the June 30, 2019 actuarial va luation date, the following employees were covered by the benefit terms for the Plan:

Miscellaneous
Inactive employees or beneficiaries currently receiving benefits 143 Inactive employees entitled to but not yet receiving benefits 185 Active employees 184
Total 512
As of June 30, 2021, the City had 184 active employees in the Miscellaneous Plan.

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to fina nce any unfunded accrued liability. The City is required to contribute the difference between the ac tuarially determined rate and the contribution rate of employees.

Net Pension Liability – The City’s net pension liability for the Miscellaneous Plan is measured as the total pension liability, less the pe nsion plan’s fiduciary net position . The net pension liability of the Plan is measured as of June 30, 2020, using an annual actuarial valu ation as of June 30, 2019 rolled forward to June 30, 2020 using standard update pr ocedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below. 89 842
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)

Changes in Net Pension Liability – The changes in the Net Pension Liability for the Miscellaneous Plan follows:

Increase (Decrease)
Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability/(Asset)
Balance at June 30, 2019 104,439,592$ 78,141,469$ 26,298,123$ Changes in the year:

Service cost 2,353,997 - 2,353,997 Interest on the total pension liability 7,496,928 - 7,496,928 Changes in benefit terms - - - Changes in assumptions - - - Differences between actual and expected experience 1,434,791 - 1,434,791 Net Plan to Plan Resource Movement - - - Contribution - employer - 2,806,209 (2,806,209) Contribution - employee - 1,201,689 (1,201,689) Net investment income - 3,927,075 (3,927,075) Benefit payments, including refunds of employee
contributions (4,398,489) (4,398,489) - Administrative Expenses - (110,160) 110,160 Other Miscellaneous Income/(Expense) - - - Net changes 6,887,227 3,426,324 3,460,903 Balance at June 30, 2020 111,326,819$ 81,567,793$ 29,759,026$

Sensitivity of the Net Pension Liability to Changes in the Discount Rate – The following presents the net pension liability of the City fo r the Plan, calculated using the disc ount rate for the Plan, as well as what the City’s net pension liability would be if it were calculated using a discount rate that is 1- percentage point lower or 1-percentage point higher than the current rate:

Miscellaneous

1.0% Decrease 6.15%
Net Pension Liability 45,900,860$
Current Discount Rate 7.15%
Net Pension Liability 29,759,026$

1.0% Increase 8.15%
Net Pension Liability 16,515,319$

90 843
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)

Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions – Gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time.

The first amortized amounts are recognized in pension expense for the year the gain or loss occurs.

The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense.

The amortization period differs depending on the source of the gain or loss:

Difference between projected and actual earn ings on investments – 5 year straight-line amortization

All other amounts – Straight-line amortization over the average expected remaining services lives of all members that are provided with bene fits (active, inactive, and retired) as of the beginning of the measurement period

The expected average remaining service lifetime (EAR SL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired). Note that inactive employees and retirees have remaining service lifetimes equal to 0. Also note that total future service is based on the members’ probability of decrementing due to an event other than receiving a cash refund.

For the year ended June 30, 2021, the City recognized pension expense of $7,141, 434. At June 30, 2021, the City reported deferred outflows of resources an d deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 3,072,547$ -$ Changes in assumptions - (726,470) Differences between actual and expected experience 2,751,510 - Net differences between projected and actual earnings on plan investments 695,679 -
Total 6,519,736$ (726,470)$

91 844
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)

$3,072,547 reported as deferred outflows of resour ces related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2022. Other amounts reported as deferred outflo ws of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended Annual
June 30 Amortization
2022 421,897$
2023 1,231,987
2024 739,753
2025 327,082
Total 2,720,719$

Actuarial assumptions and information regarding the discount rate are discussed in Note 11D below.

C. CalPERS Safety Plan

Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, wh o must be public employees and beneficiaries.

Benefits are based on years of credited service, eq ual to one year of full time employment. Members with five years of total service are eligible to reti re at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Su rvivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

The Plans’ provisions and benefits in effect at June 30, 2021, are summarized as follows:

Safety
Hire date
Prior to
July 10, 2011
On or after
July 10, 2011
On or after
January 1, 2013
Benefit formula 3.0% @ 50 3.0% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 50 to 55 50 to 57
Monthly benefits, as a % of eligible compensation 3.000% 2.400 % to 3.000% 2.000 % to 2.700% Required employee contribution rates 9.0% 9.0% 13%
Required employer contribution rates 25.391% 20.585% 13.044%

92 845
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)

Beginning in fiscal year 2016, CalPERS collects employ er contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability (UAL). The dollar am ounts are billed on a monthly basis or the City can elect a lump sum payment option. The City’s required contributions for the un funded liability in the Safety for the year ended June 30, 2021 were $1,859,624 which were made under the lump sum payment option.

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers are determined on an annu al basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to fina nce any unfunded accrued liability. The City is required to contribute the difference between the ac tuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2021, the contributions re cognized as part of pension expense for each Plan were as follows:

Safety
Contributions - employer 3,943,074$

Pension Liabilities, Pension Expenses and Deferre d Outflows/Inflows of Resources Related to Pensions – As of June 30, 2021, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan as follows:

Proportionate Share
of Net Pension Liability
Total Safety Net Pension Liability 30,873,359$

The City’s net pension liability for each Plan is me asured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 2020, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate sh are of the net pension liability for the Plan as of June 30, 2020 and 2021 was as follows:

Safety
All Tiers
Proportion - June 30, 2019 0.44506%
Proportion - June 30, 2020 0.46340%
Change - Increase (Decrease) 0.01834%

93 846
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)

For the year ended June 30, 2021, the City recognized pension expense of $2,556, 935. At June 30, 2021, the City reported deferred outflows of resources an d deferred inflows of resources related to pensions from the following sources:

Safety
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 3,943,074$ -$ Differences between actual and expected experience 2,394,072 - Changes in assumptions - (102,840) Change in employer's proportion and differences
between the employer’s contributions and the
employer’s proportionate share of contributions - (1,424,197) Change in proportion 1,334,956 -
Net differences between projected and actual earnings
on plan investments 671,008 -
Total 8,343,110$ (1,527,037)$

$3,943,074 reported as deferred outflows of resour ces related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2022. Other amounts reported as deferred outflo ws of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended Annual
June 30 Amortization
2022 736,629$
2023 1,034,592
2024 765,566
2025 336,212
Total 2,872,999$

94 847
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)
Sensitivity of the Proportionate Share of the Ne t Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate sh are of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Total

1.0% Decrease 6.15%
Net Pension Liability 47,393,856$
Current Discount Rate 7.15%
Net Pension Liability 30,873,359$

1.0% Increase 8.15%
Net Pension Liability 17,316,728$
Actuarial assumptions and information regarding the discount rate are discussed in Note 11D below. 95 848
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)

D. Information Common to the Miscellaneous and Safety Plans

Actuarial Assumptions – The total pension liabilities in the Ju ne 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

Miscellaneous and Safety (1)
Valuation Date June 30, 2019
Measurement Date June 30, 2020
Actuarial Cost Method Entry-Age Normal Cost Method
Amortization Method Level Percent of Payroll
Actuarial Assumptions:

Discount Rate 7.15% (Miscellaneous and Safety)
Inflation 2.50%
Payroll Growth 2.75%
Projected Salary Increase (2)
Investment Rate of Return 7.15% (3)
Mortality Derived using CalPERS Membership Data for all Funds (4) (1) Actuarial assumptions are the same for all benefit tiers (Tier I-Classic, Tier II, and Tier III-PEPRA) (2) Depending on age, service and type of employment
(3) Net of pension plan investment expenses, includes inflation (4) The mortality table used was developed based on CalPERS' specific data. The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre- retirement and post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS website.

Discount Rate – The discount rate used to measure th e total pension liability was 7.15% for the Miscellaneous and Safety Plans. Th e projection of cash flows used to determine the discount rate for each Plan assumed contributions from all plan me mbers in the Public Employees Retirement Fund (PERF) will be made at the current member contri bution rates and that contributions from employers will be made at statutorily required rates, actuaria lly determined. Based on those assumptions, Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term ex pected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

96 849
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)

The long-term expected rate of return on pensio n plan investments was determined using a building- block method in which best-estimate ranges of expect ed future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund (PERF) cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) retu rns were calculated over the short-term (first 10 years) and the long-term (11+) using a building-bl ock approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating th e rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the on e calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The table below reflects the expected real rate of return by asset class.

Asset Class (a)
New
Strategic
Allocation
Real Return
Years 1 - 10(b)
Real Return
Years 11+(c)
Global Equity 50.0% 4.80% 5.98%
Fixed Income 28.0% 1.00% 2.62%
Inflation Assets 0.0% 0.77% 1.81%
Private Equity 8.0% 6.30% 7.23%
Real Assets 13.0% 3.75% 4.93%
Liquidity 1.0% 0.00% -0.92%
Total 100.0%
(a) In the CalPERS Annual Comprehensive Financial Report, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
(b) An expected inflation of 2.0% used for this period. (c) An expected inflation of 2.92% used for this period.

Pension Plan Fiduciary Net Position – Detailed information about ea ch pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

97 850
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)
E. Contra Costa County Employees’ Retirement Association Between July 1, 1973 and June 30, 2001, the City provided retirement benefits to its employee groups by contracting with the Contra Costa County Employees' Retirement Association (CCCERA). The City of Pittsburg converted to the CalPERS retirement syst em effective July 1, 2001 and entered into a Termination Withdrawal Agreement with CCCERA th at resulted in the following consequences:

CCCERA retained the obligation to provide future bene
fits to the City's past retirees and vested
members that had left the City's employment prior to July 1, 2001.

The City would provide CalPERS retirement benefits for its then current and future employees. The Termination Withdrawal Agreement stated that as of June 30, 2001, the City accrued liability and allocated assets was determined at $31,483,218. The Termination Withdrawal Agreement also stated that due to market fluctuation and the uncertainty with other actuarial assumptions, the unfunded accrued liability will be recomputed every three years as CCCERA’s triennial experience studies are completed. In addition, CCCERA is required to an nually submit to the City a cash accounting update of the City of Pittsburg Bookkeeping Asset Account. If the ratio of the balance of the City's Bookkeeping Asset Account to its triennial updated termination unfunded liabi lity is below 95% or ex ceeds 105%, the resulting obligation (if not paid in full) or surplus, will be amortized as a le vel amount over 15 years at a 7.75% annual interest rate.

In January 2006, the City received correspondence from CCCERA indicating that the City had an updated unfunded liability of $11,902,898 that had been re-determined as of December 31, 2003. In June 2006, the City issued Pension Obligation bonds for a total amount of $39,566, 055; upon completion of this transaction the City utilized these bond proceeds to prepay the unfunded liability owed to CCCERA which amounted to $12,700,000 as of June 30, 2006. The balance of bond funds in the amount of $25,977,758 was used to prepay the City's unfunded accrued liability for both the miscellaneous and safety plans to CalPERS.

Almost a year later the City received a letter from CCCERA dated August 23, 2007, providing the December 31, 2006 withdrawal liability update. In summary, the update reported the funding ratio of the present value of benefits ($47.9 million) to allocated market assets ($45.4 million) as 94.8%. The August 23, 2007 letter stated that since this ratio is below 95% this triggers a lump sum payment as of December 31, 2006 for $2,505,433 plus interest at the rate of 7.8% to date of payment or an annual payment of $289,144 to be amortized over 15 years starting with the first payment due on December 31, 2007.

In December of 2010, CCCERA sent a letter to the City regarding the triennial update of the City of Pittsburg's withdrawal liability as of December 31, 2009. The City of Pittsburg's unfunded termination liability of $15,877,533 was calculated by The Segal Company, which would result in an annual payment of $1,826,746 or approximately $1.5 million more than CCCERA’s previous 2006 calculated annual payment of $289,144. In response to CCCERA’s December 2010 calculated triennial update of the City's withdrawal liability, the City worked with CCCERA to amend the City's Termination Agreement to (1) allow the calculation to be prepared on an Actuarial rather than Market value of assets basis, and (2) create an 18-month lag between the valuation date an d the date the contributi on is due which lowered the December 31, 2009 unfunded obligation from $15.9 million to $9.9 million. 98 851
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 11 – DEFINED BENEFIT PENSION PLANS (Continued)

In addition, the City borrowed $3.8 million from th e City’s Water Fund balance at the LAIF annual interest rate to repay a portion of the City’s CCCERA unfunded liability and used $1,980,096 of various fund balances to help reduce the City’s CCCERA unfunded liability. Thus, through fiscal year 2013-2014, the City reduced its CCCERA unfunded liability by $5,780,096 leaving $4.1 million to be repaid over 15 years at the 7.75% annual interest rate.

In December of 2013, CCCERA sent a triennial update of the City Of Pittsburg’s pension liability with CCCERA. The liability was increased to $11,312,353 resulting in 14 annual payments of $1,306,656 at an interest rate of 7.25% per annum.

In December of 2015, CCCERA sent a triennial update of the City Of Pittsburg’s pension liability with CCCERA. The liability was decreased to $6,810,830 resulting in 15 annu al payments of $773,523 at an interest rate of 7.0% per annum.

In December of 2019, CCERA sent a triennial update of the City of Pittsburg’s pension liability with CCERA. The liability was decreased to $5,816,843 result ing in 15 annual paymen ts of $660,633 with an interest rate of 7.0% per annum commencing June 30, 2020 for the next fiscal year.