Pittsburg City Council
January 18, 2022

At June 30, 2021, the Net Pension Liability of this Plan was $5,563,389.

NOTE 12 – OTHER POST-EMPLOYMENT BENEFITS

Plan Description. T h e C i t y o f P i t t s b u r g R e t i r e e H e a l t h c a r e P l a n ( P l a n ) i s a s i n g l e - e m p l o y e r d e f i n e d benefit healthcare plan administered by the City. The plan provides healthcare benefits to eligible retirees and their dependents. Benefit provisio ns are established and may be amended through agreements and memorandums of understanding between the City, its management employees, and unions representing City employees.

The City allows eligible retirees to continue in the City medical plans, currently Kaiser and Health Net.

The City contributes up to a percentage of the single or dual Kaiser Retiree premium based on years of City service. No dental, vision, or life insurance benefits are provided.

On December 24, 2013, the City established an agreement with the California Public Employees’ Retirement System (CalPERS) to set aside funds an d deposit into the California Employer’s Retiree Benefit Trust (CERBT) fund to accumulate, and distribute assets for the exclusive benefit of retirees and their beneficiaries. Plan assets are irrevocable and may not be used for any purpose other than funding post-retirement health care. The CERBT fund is an agent multiple employer plan and in order to ensure that the CERBT fund remains compliant wi th all reporting requirements, the CalPERS is responsible for publishing aggregate GASB 43 comp liance Financial Statements, Notes, and Required Supplementary Information (RSI). The inform ation may be found on CalPERS website at www.calpers.ca.gov.

99 852
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 12 – OTHER POST-EMPLOYMENT BENEFITS (Continued)

Funding Policy. There is no statutory requirement for th e City to prefund its OPEB obligation. The City has currently chosen to prefund OPEB. There are no employee contributions.

For fiscal year 2020-2021, the City reported $726 ,643 in contributions to the OPEB Plan, including $1,253,643 in premium payments for retirees, $373,000 for implied subsidies, $300,000 for contributions to the CERBT fund, and $1,200,000 reimbursements from the CERBT fund for premium payments for retirees.

The City allows retirees to particip ate in the same City medical plans (Kaiser and Health Net) as active employees. For the Kaiser medical plan, retiree pr emium rates are the same as the active employees.

Because this premium rate is a “blended” rate, reti ree premiums payments are lower than what they would pay if the retirees were in a standalone medical plan, resulting in an implied subsidy for retirees under GASB Statement 75.

Employees Covered by Benefit Terms. Membership in the plan consisted of the following at the measurement date of June 30, 2020:

Active employees 117
Inactive employees or beneficiaries currently
receiving benefit payments 1
Inactive employees entitled to but not yet
receiving benefit payments 159
Total 277

Actuarial Methods and Assumptions. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and include the types of benefits provided at th e time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan memb ers to that point. The actuarial methods and assumptions used are consistent with the long-term perspective of the calculations.

In the June 30, 2019 actuarial valuation, the entry age normal actuarial cost method was used. The actuarial assumptions included a 6.75% investment rate of return (net of admi nistrative expenses), and a 2.75% general inflation assumption. Premiums were assumed to increase with a Non-Medicare medical cost increase rate of 7.25% for 2021 and grading down to 4.0% for 2076 and thereafter. The Medicare premiums were assumed to increase at a ra te of 6.3% and grading down to 4.0% for 2076 and thereafter. The initial UAAL was amortized as a le vel percentage of projected payrolls over a fixed 27- year period from June 30, 2013 and will be amorti zed as a level dollar amortization over a 20 year period from June 30, 2020.

100
853
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 12 – OTHER POST-EMPLOYMENT BENEFITS (Continued)

Net OPEB Liability. The City’s net OPEB liability was measured as of June 30, 2020 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2019, based on the actuarial methods and assumptions shown on the previous page.

The underlying mortality assumptions were based on the CalPERS 1997-2015 Ex perience Study and all other actuarial assumptions used in the June 30, 2019 valuation were based on the results of a June 30, 2017 actuarial experience study for the period July 1, 2018 through June 30, 2019.

The long-term expected rate of return on OPEB plan investments was determined using a building-block method in which expected future real rates of retu rn (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Long-Term
Target Expected Real
Asset Class Allocation Rate of Return
Global Equity 59% 4.82%
Fixed Income 25% 1.47%
TIPS 5% 1.29%
Commodities 3% 0.84%
REITs 8% 3.76%
Total 100%
Assumed Long-Term Rate of Inflation 2.75%
Expected Long-Term Net Rate of Return 6.75%

Discount Rate – The discount rate used to measure the total OPEB liability was 6.75%. The projection of cash flows used to determine the discount rate assu med that City contributions will be made at rates equal to the actuarially determined contribution ra tes. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be availabl e to make all projected OPEB payments for current active and inactive employees and beneficiaries. Ther efore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.

101
854
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

Changes in Net OPEB Liability. The changes in the net OPEB liability are shown in the following table:

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
(a) (b) (a) - (b)
Balance at June 30, 2019 40,397,163$ 4,885,804$ 35,511,359$ Changes Recognized for the Measurement Period:

Service Cost 647,726 - 647,726 Interest on the total OPEB liability 2,720,705 - 2,720,705 Changes in benefit terms - - - Differences between expected and actual experience - - - Changes of assumptions (710,108) - (710,108) Contributions from the employer - 1,976,338 (1,976,338) Net investment income - 172,535 (172,535) Administrative expenses - (2,459) 2,459 Benefit payments (1,476,338) (1,476,338) - Net changes 1,181,985 670,076 511,909 Balance at June 30, 2020 (Measurement Date) 41,579,148$ 5,555,880$ 36,023,268$ Increase (Decrease)

Detailed information about the OPEB pl an’s fiduciary net position is available in the separately issued plan financial report that may be obtained from CalPERS. The benefit paym ents and refunds include implied subsidy benefit payments in the amount of $373,000.

Sensitivity of the Net OPEB Liability to Changes in the Discount Rate and Healthcare Cost Trend Rates.

The following presents the net OPEB liability of the City, as well as what the City's net OPEB liability w o u l d b e i f i t w e r e c a l c u l a t e d u s i n g a d i s c o u n t r a t e t h a t i s 1 - p e r c e n t a g e - p o i n t l o w e r ( 5 . 7 5 % ) o r 1 - percentage-point higher (7.75%) than the current discount rate:

Net OPEB Liability/(Asset)
Discount Rate -1.0% Discount Rate Discount Rate +1.0%

5.75% 6.75% 7.75%
$41,274,387 $36,023,268 $31,673,988

The following presents the net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1- percentage-point higher than the current healthcare cost trend rates:

Net OPEB Liability/(Asset)
Healthcare Cost

1.0% Decrease Trend Rates 1.0% Increase
(6.25%/5.3% decreasing
to 4.0%)
(7.25%/6.3% decreasing
to 4.0%)
(8.25%/7.3% decreasing
to 4.0%)
$30,928,558 $36,023,268 $42,262,445

102
855
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 12 – OTHER POST-EMPLOYMENT BENEFITS (Continued)

OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB. For the year ended June 30, 2021, the City recognized OPEB expense of $2,053,277. At June 30, 2021, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
measurement date 726,643$ -$
Changes in assumptions - (982,707) Differences between expected and actual experience - (1,072,602) Net differences between projected and actual earnings on plan investments 106,429 -
Total 833,072$ (2,055,309)$
Employer contributions made subsequent to the

$726,643 reported as deferred outflows of resource s related to contributions subsequent to the measurement date will be recognized as a reduction of the OPEB liability in the year ended June 30, 2022.

Other amounts reported as deferred outflows of reso urces and deferred inflows of resources related to OPEB will be recognized as part of OPEB expense as follows:

Year Annual
Ended June 30, Amortization
2022 (977,779)$
2023 (876,395)
2024 (128,165)
2025 33,459
Total (1,948,880)$

NOTE 13 – COMMITMENTS AND CONTINGENCIES

A. Grants from Other Governments

The City participates in a number of Federal, State, and County programs that are fully or partially funded by grants received from other governmental units. Expenditures financed by grants are subject to audit by the appropriate grantor government. If expenditures are disallowed due to noncompliance with grantor program regulations, the City may be required to reimburse the grantor government. As of June 30, 2021, some amounts of grant expenditures have not been audited, but the City believes that disallowed expenditures, if any, based on subseque nt audits will not have a material effect on any individual governmental funds or the overall financial condition of the City.

B. Litigation

The City is a defendant in a number of lawsuits which have arisen in the normal course of business.

While substantial damages are alleged in some of these actions, their outcome cannot be predicted with certainty.
103
856
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 13 – COMMITMENTS AND CONTINGENCIES (Continued)

C. Construction Commitments

As of June 30, 2021, the City has construction comm itments to various capital projects as shown in the table below:

Project Amount
2014-15 CCTV/Inspection/Sewer Replacement 5,256,108$
BART Pedestrian & Bicycle Connectivity 4,858,768
Main W Leland (WTP to SW Hills) 2,550,000
Traffic Signal Improvments 908,889
W-109 Water System Reliability Project 800,000
Brownfields Multip-Purpose Cooperative Agreement 760,475 James Donlan Extension Project 686,003
Replmnt Water & Sewer Pipeline-E. 9th St. 671,537
2010-11 Sewer Replacement Program 640,402
Boat Launching Facility Improvements 560,327
Ambrose Park Restroom Construction Management 547,072
PK-42 Oakl Hills Restroom 500,000
FY20-21 Pavement Mgmt & Street Improveme 441,222
2020-06 Central Ave Waterline Replacement 416,635
Waterfront Area Reliability 408,040
WTP Disinfection Modification and Conversion 400,000
2020-21 Water Main Installation/Replacement 399,695
Patch Paving,Sealing & Striping 394,620
Biennial Restroom Replacement/Rehabilitation 383,623
W. Leland High Friction 353,469
IE Facility Relocation Project 350,000
Citywide Storm Drain Improvements (2009-01) 336,514
Corp Yard Fueling System Replacement 326,855
19-20 Street Maintenance 322,325
2021/22 WTP Filter Replacement 299,507
Bodega Court Water System Loop Project 296,982
Downtown Ice Rink 280,717
City Park Soccer Field Turf Replacement 235,320
16/17 WTP Sludge Removal 232,724
Regional LPR/Camera Project 213,114
ST-47 2020/21 Street Maintenance 196,212
Annual Park Features Replacement 187,024
Water System Master Plan 180,250
Annual Park and Landscaping Improvements 172,847
Annual Playround Replacement 160,000
Water Treatment Plant Sludge Handling Facility 151,083
Police Evidence & Intake Room Improvements 150,000
Sewer Master Plan Update 149,449
Stoneman Avenue Intersection Improvements 144,449
Highway 4 Trunk Line Re lief (2007-09) 133,113
Duct Bank and Vault Replacements 124,367
West Leland Street Lighting 120,606
Mare Island Causeway Bridget Repair 106,097
2019-20 Citywide Pavement Management 100,665
Other Construction 1,507,895
Total Construction Commitments 28,415,000$

104
857
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 13 – COMMITMENTS AND CONTINGENCIES (Continued)
D. Sales Tax Participation Agreements
The City negotiates sales tax participation agreem ents on an individual basis. The City has the following sales tax participation agreements with three entities as of June 30, 2021:

Entity Tax Abated
Gross Dollar
Amount of
Abatement in
Fiscal Year
2021 Commitments made
Contra Costa County i) 50% of Sales Tax Revenue from
annexation area; ii) 100% PG&E Franchise
Fee to City in the Annexation Area
39,155$ Upon annexation of the northwest
inclusion Mirant Power Plant, the
City would receive an increased
share of the County's property tax
revenue of 50% of all sales and use
tax revenues from the Annexation
Area
Private Company (Confidential)* 25% of Sales Tax Revenue of the parcel not to exceed $1,850,000 over 10 years from
10/15/2012 through 10/14/2022
93,156 Relocation of business
Contra Costa County $150,000 to County if Sales Tax Revenues that the City receives from the annexation
area is greater than $250,000/year. If Sales
Tax Revenue is less than $250,000, then the
amount to be transferred to the County shall
be reduced by the amount the sales revenue
that fell short of $250,000
150,000 None
*Pursuant to the Sales and Use Tax law (chapter 8 – Article 1 – section 7056), in order to protect the confidential information of sales taxes colle cted and abatements provided to each of the specific agencies, the City has presented the aggr egate amount abated during the current fiscal year for this entity.
105
858
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 14 – SUCCESSOR AGENCY ACTIVITIES

The activities of the Successor Agency are report ed in the Successor Agency to the Redevelopment Agency Private-Purpose Trust Fund as the activities are under the control of the Oversight Board. The City provides administrative services to the Successor Agency to wind down the affairs of the former Redevelopment Agency. Activities of the Successor Agency are as follows:

A. Notes and Loans Receivable

The various rehabilitation and construction loans in cluding deferred and accrue d interest balance is $7,996,012 as of June 30, 2021. These loans have been made to in dividual homeowners, businesses and developers within the Redevelopment Project Area. The terms of these loans are specific to the borrower and interest rates, as well as usage and re payment requirements, vary according to the loan type. The following are descriptions of the various loans:

 Housing and rehabilitation loans are provided to homeowners who meet low and moderate income requirements as defined by the Departme nt of Housing and Urban Development. 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 re habilitated to be free from health and safety violations upon completion of the rehabilitation program. The outstanding balance of these loan types as of June 30, 2021 was $314,126.

 In 2005, a long agreement was entered into with th e Mt. Diablo Unified School District (District) in the amount of $6,178,936 for capital improvem ents. The funding was provided with the 2003A Bond proceeds. The District will repay the loan from school impact fees collected until the Agency is fully reimbursed or 35 years, whicheve r occurs first. The balance outstanding as of June 30, 2021 was $3,730,283.

 The remaining loans receivable of $3,951,603 as of June 30, 2021 represent a number of small business and property owner rehabilitation and construction loans to eliminate blight by assisting improvements and rehabilitation of properties that were vacant or underutilized.

B. Capital Assets

Capital assets are valued at historical cost or estimated historical cost if historical cost is not available.

Donated capital assets are valued at their estima ted fair market value on the date donated. The Agency's policy has set the capitalization thre shold for general capital assets at $5,000 and infrastructure capital assets at $25,000 for reporting purposes. The Successor Agency has recorded all its public domain (infrastructure) capital assets, which include landscape, storm, street, and traffic systems.

106
859
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 14 – SUCCESSOR AGENCY ACTIVITIES (Continued)

All capital assets with limited useful lives are de preciated over their estimated useful lives. The purpose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets. The amount charged to depreciation ex pense each year represents that year’s pro rata share of the cost of capital assets.

Depreciation of all capital assets is charged as an expense against operations each year and the total amount of depreciation taken over the years, ca lled accumulated depreciation, is reported on the balance sheet as a reduction in the book value of capital assets.

Depreciation is provided using the straight line method, which means the cost of the asset is divided by its expected useful life in years and the result is ch arged to expense each year until the asset is fully depreciated. The Successor Agency has assigned th e useful lives and capitalization thresholds listed below to capital assets.

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

Capital Asset Additions, Retirements and Balances

Balance at Balance at
June 30, 2020 Deletions June 30, 2021
Capital assets not being depreciated:

Land 4,164,718$ (457,451)$ 3,707,267$ Total capital assets not being depreciated 4,164,718 (457,451) 3,707,267 Capital assets being depreciated:

Buildings and Improvements 1,919,494 - 1,919,494 Total capital assets being depreciated 1,919,494 - 1,919,494 Less accumulated depreciation for:

Buildings and Improvements (416,448) (43,542) (459,990) Net capital assets being depreciated 1,503,046 (43,542) 1,459,504 Total capital assets, net 5,667,764$ (500,993)$ 5,166,771$

107
860
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 14 – SUCCESSOR AGENCY ACTIVITIES (Continued)

Major outlays for capital assets and improvements are ca pitalized as projects are constructed. Interest incurred during the construction phase is reflected in the capitalized value of the asset constructed, net of interest earned on the invested proceeds over the same period.

C. Long-Term Debt

The Successor Agency’ long-term debt activities for fiscal year ended June 30, 2021 are as follows:

Description
Original Issue
Amount
Balance
June 30, 2020 Additions Retirements
Balance
June 30, 2021
Amounts Due
Within
One Year
Amounts Due
in More Than
One Year
Tax Allocation Bonds:
1999 RDA Bonds 30,106,157$ 45,454,034$ 3,467,655$ 5,150,000$ 43,771,689$ 5,150,000$ 38,621,689$ 2006A RDA Housing Set-
Aside Bonds 11,020,000 8,060,000 - 295,000 7,765,000 310,000 7,455,000 2014 RDA Tax Allocation
Refunding Bonds 67,445,000 33,205,000 - 6,040,000 27,165,000 6,335,000 20,830,000 2016A RDA Housing Set-
Aside Bonds 13,845,000 10,595,000 - 905,000 9,690,000 930,000 8,760,000 2016A RDA Subordinated
Refunding Bonds 120,085,000 120,085,000 - - 120,085,000 6,175,000 113,910,000 2016C RDA Subordinated
Refunding Bonds 37,755,000 18,205,000 - 11,880,000 6,325,000 6,325,000 - Sub-total 235,604,034 3,467,655 24,270,000 214,801,689 25,225,000 189,576,689 Unamortized premium on 2016A RDA 13,989,832 - 2,807,047 11,182,785 2,734,875 8,447,910 249,593,866$ 3,467,655$ 27,077,047$ 225,984,474$ 27,959,875$ 198,024,599$ Total Successor Agency Debt

1999 Redevelopment Agency Tax Allocation Bonds

1999 Redevelopment Agency Tax Allocation Bonds (1999 RDA Bonds) outstanding at June 30, 2021 amounted to $90,645,000. The bond s bear interest at rates between 4.1 % and 6.2% with interest pay m e nt s m ad e s e m i - an nu a l l y o n F e b r u ar y 1 a nd Au g u st 1 . T he b o nd s m at u r e o n Au g u st 1 o f e ac h year. The proceeds of the bonds were used to prov ide money for certain public capital improvements located within the Agency's Project Area, to fund a reserve account, and to pay cost of issuance incurred in connection with the issuance. Annual principal and interest payments secured by the RDA property tax increment revenues are expected to re quire less than 20% from these revenues. The total principal and interest remaining to be paid on th e bonds is $85,495,000. For fiscal year 2020-2021, principal and interest paid were $5,150,000. With the dissolution of the Redevelopment Agency discussed above, Tax Increment is no longer distri buted, and instead the Su ccessor Agency receives payments from the County’s Redevelopment Property Tax Trust Fund (RPTTF) that are to be used to fund debt service on the Bonds, with no distinction between housing and non-housing revenues.

In June 2014, the City issued the 2014 Successor Agen cy to the Redevelopment Agency of the City of Pittsburg Bonds which partially refunded $6,110,000 of currently outstanding Current Interest Bonds of the 1999 bonds.

108
861
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 14 – SUCCESSOR AGENCY ACTIVITIES (Continued)

The Bonds unaccreted discount and the current ye ar accretion totaled $41, 723,311 and $3,467,655, respectively, at June 30, 2021. The Bonds do not pa y periodic interest. Interest on the Bonds will accrete in value at the rates between 6.10% an d 6.20%. Repayment of the accreted principal commenced on August 1, 2019. Final repayment will be August 1, 2030.

The annual debt service requirements to mature the Capital Appreciation Bond portion of the 1999 RDA Bonds outstanding at June 30, 2021, were as follows:

Year Ending
June 30, Principal (1) Totals
2022 5,150,000$ 5,150,000$
2023 8,755,000 8,755,000
2024 8,750,000 8,750,000
2025 8,755,000 8,755,000
2026 8,755,000 8,755,000
2027-2031 45,330,000 45,330,000
Totals 85,495,000$ 85,495,000$
(1) Includes unaccreted discount in the total
amount of $41,723,311.

109
862
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 14 – SUCCESSOR AGENCY ACTIVITIES (Continued)

2006 Series A Housing Set Aside Redevelopment Agency Tax Allocation Bonds

2006 Series A Housing Set Aside Tax Allocation Bonds (2006A HSA RDA Bonds) outstanding at June 30, 2021 amounted to $7,765,000. On November 30, 2006, the Agency issued $11,020,000 of Series 2006A Bonds bearing interest at 5.12-5.31% to fund low and moderate income housing of benefit to the Agency's Los Medanos Redevelopment Project, to fund a reserve account, and to pay costs of issuance incurred in connection with issuance, sale and de livery of the Series 2006A RDA bonds. The bonds with interest payments made semi-annually on February 1 and August 1 each year commencing August 1, 2007 through August 1, 2036. Annual principal and interest payments on the bonds are expected to require less than 22% from these revenu es. The total principal and interest remaining to be paid on the bonds is $11,601,808. For fiscal year 20 20-2021, principal and interest paid were $715,092.

With the dissolution of the Redevelopment Agency discussed above, Tax Increment is no longer distributed, and instead the Successor Agency rece ives payments from the County’s Redevelopment Property Tax Trust Fund (RPTTF) that are to be us ed to fund debt service on the Bonds, with no distinction between housing and non-housing revenues.

The annual debt service requirements to mature th e Series 2006A Bonds outstanding at June 30, 2021, were as follows:

2006A RDA Housing Set-Aside Bonds
Y ear Ending
June 30, Principal Interest Total
2022 310,000$ 404,168$ $ 714,168 2023 330,000 387,173 717,173
2024 345,000 369,248 714,248
2025 360,000 350,526 710,526
2026 380,000 330,875 710,875
2027-2031 2,240,000 1,318,989 3,558,989
2032-2036 2,675,000 645,954 3,320,954
2037 1,125,000 29,875 1,154,875
Total 7,765,000$ 3,836,808$ $ 11,601,808

110
863
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 14 – SUCCESSOR AGENCY ACTIVITIES (Continued)
2014 Redevelopment Agency Tax Allocation Refunding Bonds 2014 Series Successor Agency to the Redevelopm ent Agency Subordinate Tax Allocation Refunding Bonds (2014 STAB Bonds) outstanding at June 30, 2021 amounted to $27,176,000. The 2014 STAB Bonds bear interest at rates between 4.0% and 5.0% with interest payments made semi-annually on February 1 and August 1. The 2014 STAB Bonds mature annually from 2016 to 2030 on August 1 in amounts ranging from $2,645,000 to $6,335 ,000. Proceeds from the 2014 STAB Bonds were used to refund $74,049,000 of the Agency's 2003A RDA Bonds, part ially refund the 1999 RDA Bonds, and to pay costs of issuance incurred in connection with the issuan ce, sales and delivery of 2 014 STAB Bonds. Annual principal and interest payments secured by the RDA
property tax increment revenues are expected to
require less than 14% from these reve nues. The total principal and intere st remaining to be paid on the bonds is $32,502,120. With the dissolution of the Redevelopment Agency discussed above, Tax Increment is no longer distributed, and in stead the Successor Agency receives payments from the County’s Redevelopment Property Tax Trust Fund (RPTTF) that are to be used to fund debt service on the Bond.

The annual debt service requirements to mature th e Series 2014 Bonds outstanding at June 30, 2021 were as follows:

Year Ending
June 30, Principal Interest Total
2022 6,335,000$ 1,199,875$ 7,534,875$
2023 3,045,000 965,375 4,010,375
2024 2,340,000 830,750 3,170,750
2025 2,450,000 711,000 3,161,000
2026 2,575,000 585,375 3,160,375
2027-2030 10,420,000 1,044,750 11,464,750 Total 27,165,000$ 5,337,125$ 32,502,125$
111
864
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 14 – SUCCESSOR AGENCY ACTIVITIES (Continued)

2016 Series A Housing Set Aside Successor Agency Tax Allocation Refunding Bonds

In February 2016, the Successor Agency issued 20 16 Series A Set Aside Tax Allocation Refunding Bonds (2016A HSA Bonds) in the original pr incipal amount of $13,845,000 and $26,690,000, respectively. The proceeds of the bonds were used to refund and defease all of the outstanding 2004 Series A Housing Set-Aside Redevelopment Agency Tax Allocation Bonds. The 2016 Series A Bonds bear interest rates between 1.323% and 3.984% wi th interest payments made semi-annually on February 1 and August 1 each year commencing August 1, 2016 thro ugh August 1, 2029. The Bonds are secured by an irrevocable pledge of the Pledged Tax Revenues to be derived from Los Medanos II and Los Medanos III subareas and an irrevocable pledge of certain moneys in the Redevelopment Property Tax Trust Fund.

The annual debt service requirements to mature the Series 2016A HSA Bonds outstanding at June 30, 2021, were as follows:

Year Ending
June 30, Principal Interest Total
2022 930,000$ 375,005$ 1,305,005$ 2023 955,000 344,324 1,299,324
2024 990,000 310,385 1,300,385
2025 1,030,000 273,652 1,303,652
2026 1,065,000 233,997 1,298,997
2027-2030 4,720,000 449,994 5,169,994 Total 9,690,000$ 1,987,357$ 11,677,357$

2016 Series A and B Subordinate Tax Allocation Refunding Bonds

In February 2016, the Successor Agency issued 2016 Series A and B Subordinate Tax Allocation Refunding Bonds in the original principal amount of $120,085,000 and $26,6 90,000, respectively. The Bonds bear an interest rate of 5.0% with interest payments made semi-annually on March 1 and September 1 each year commencing September 1, 2016 through September 1, 2029.

The 2016 Series A Bond proceeds were used to refu nd the outstanding balanc e of the 2004 Series A Redevelopment Agency Subordinate Tax Allocation Bonds in the amount of $101,195,000. The issuance of the Bond terminated the swap agreement in connection with the 2004 Series A Bond. The 2016 Series A Bond proceeds were also used to refund and de fease a portion of the outstanding 2008 Series A Redevelopment Agency Subordinate Tax Allocation Refunding Bonds.

112
865
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 14 – SUCCESSOR AGENCY ACTIVITIES (Continued)

The annual debt service payments on the 2016 Seri es A Subordinate Tax Allocation Refunding Bonds outstanding at June 30, 2021, are as follows:

Year Ending
June 30, Principal Interest Total
2022 6,175,000$ 5,849,875$ 12,024,875$ 2023 11,165,000 5,416,375 16,581,375 2024 12,565,000 4,823,125 17,388,125 2025 13,210,000 4,178,750 17,388,750 2026 13,890,000 3,501,250 17,391,250 2027-2030 63,080,000 6,505,000 69,585,000 Total 120,085,000$ 30,274,375$ 150,359,375$

With the dissolution of the Redevelopment Agency discussed above, Tax Increment is no longer distributed, and instead the Successor Agency rece ives payments from the County’s Redevelopment Property Tax Trust Fund (RPTTF) that are to be us ed to fund debt service on the Bonds, with no distinction between housing and non-housing revenues.

The 2016 Series B Bond proceeds were used to refu nd the outstanding balance of the 2006 Series B Redevelopment Agency Subordinate Tax Allocation Bo nds in the amount of $2 2,470,000 and also used to refund and defease a portion of the outstandin g 2008 Series A Redevelopment Agency Subordinate Tax Allocation Refunding Bonds. The 2016 Series B Subordinate Tax Allocation Refunding Bonds were repaid in fiscal year 2018-2019.

113
866
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021

NOTE 14 – SUCCESSOR AGENCY ACTIVITIES (Continued)

2016 Series C Successor Agency Subordinate Tax Allocation Refunding Bonds

In June 2016, the Successor Agency issued 2016 Series C Tax Allocation Refunding Bonds in the original principal amount of $37,755,000. The proceeds of th e bonds were used to refund all the outstanding balance of the 2006 Series C Redevelopment Agency Subordinate Tax Allocation Refunding Bonds. The 2016 Series C Bonds bear an interest rate of 5.0% with interest payments made semi-annually on March 1 and September 1 each year commencing on September 1, 2016 through September 1, 2021. The Bonds are secured by an irrevocable pledge of the Subord inate Pledged Tax Revenues to be derived from the Project Area and an irrevocable pledge of all th e moneys in the Redevelo pment Property Tax Trust Fund.

The annual debt service requirements on the 2016 Series C Successor Agency Subordinate Tax Allocation Refunding Bonds outstanding as of June 30, 2021 are as follows:

Year Ending
June 30, Principal Interest Total
2022 6,325,000$ 158,125$ 6,483,125$ Total 6,325,000$ 158,125$ 6,483,125$

With the dissolution of the Redevelopment Agency discussed above, Tax Increment is no longer distributed, and instead the Successor Agency rece ives payments from the County’s Redevelopment Property Tax Trust Fund (RPTTF) that are to be us ed to fund debt service on the Bonds, with no distinction between housing and non-housing revenues.

The bond covenants for the Successor Agency Tax Al location Bonds contain events of default that require the revenue of the Successor Agency to be ap plied 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 Successor Agency to observe or perform the conditions, covenants, or agreement terms of the debt; bankruptcy filing by the Successor Agency; or if any court or competent jurisdiction shall assume custody or control of the Successor Agency. The covena nts also contain 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.

D. Commitments and Contingencies

The activities of the former Redevelopment Agency and the Successor Agency are subject to further examination by the State of Californ ia and the amounts, if any, of transfers or expenditures may be disallowed. The State Controller’s Office conducted a review of propriety of asset transfers between the former Redevelopment Agency or the Successor agency and any public agency that occurred on or after January 1, 2011.

114
867
City of Pittsburg

NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 15 – SUBSEQUENT EVENT
A. Reduction of CalPERS Discount Rate
In July 2021, CalPERS reported a preliminary 21.3% net return on in vestments for the 12-month period that ended June 30, 2021. Under the Funding Risk Mitigation Policy, approved by the CalPERS Board of Administration in 2015, the 21.3% net return will trigger a reduction in the discount rate used to calculate employer and Public Employees' Pension Reform Act (PEPRA) member contributions. The Funding Risk Mitigation Policy seeks to reduce Ca lPERS funding risk over time, in which CalPERS investment performance that significantly outperforms the discount rate will trigger adjustments to the discount rate, expected investment re turn, and strategic asset allocation ta rgets. This is the first time it has been triggered. The discount rate, or assumed rate of return, will drop to 6.8%, from its current level of 7.0%.

Based on these preliminary fiscal year returns, the CalPERS has anno unced the funded status of the overall Public Employees Retirement Fund (PERF) is an estimated 82%. This estimate is based on a

7.0% discount rate. Under the new 6.8% discount ra te, however, CalPERS indicated the funded status of the overall PERF drops to 80%. This is because ex isting assets are assumed to grow at a slightly slower rate annually into the future. As intended under the Funding Risk Mitigation Policy, the lower discount rate increases the likelihood that CalPER S can reach its target over the longer term. The CalPERS Board of Administration will continue to re view the discount rate through its Asset Liability Management process during the rest of the calendar year.

CalPERS' final fiscal year 2021 investment performance will be calculated based on audited figures and will be reflected in contribution levels for contracting cities, counties, and special districts in fiscal year 2024.
115
868

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
869

REQUIRED

SUPPLEMENTARY

INFORMATION
870

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
871
City of Pittsburg
Required Supplementary Information
For the Year Ended June 30, 2021

1. BUDGETS AND BUDGETARY ACCOUNTING
The City follows these procedures in establishing the budgetary data reflected in the financial statements:

1. Public hearings are conducted at the City to obtain public comments. The City Council annually adopts the budget for the ensuing fiscal year prior to July 1st.

2. Budgets for the General Fund, Special Revenue Funds, Capital Projects Funds and Debt Service Funds are adopted on a basis consistent with GAAP.

3. Under Article XIII B of the California Constituti on (the Gann Spending Limitation Initiative), the City is restricted as to the amount of annual appropriations from the proceeds of taxes, and if proceeds of taxes exceed allowed appropriations, th e excess must either be refunded to the State Controller, returned to the taxpayers through revi sed tax rates or revised fees schedules, or an excess in one year may be offset against a deficit in the following year. For the fiscal year ended June 30, 2021, based on the calculations by City Management, proceeds of taxes did not exceed the appropriations limit.

4. Budgeted revenue amounts represent the origin al budget modified by adjustments authorized during the year. Budgeted expenditure amounts re present original appropriations adjusted for supplemental appropriations during the year wh ich were contingent upon new or additional revenue sources and re-appropriated amounts for prior year encumbrances. The City Manager must approve adjustments to departmental bu dgets; however, management may amend the budgeted amounts within departmental expenditure classifications.

5. Appropriations lapse at the end of the fiscal year and then are re-budgeted for the coming year.

Beginning with the FY 2014-2015 budget, capital project appropriations continue appropriations until the project is completed.
119
872
City of Pittsburg
Required Supplementary Information
For the Year Ended June 30, 2021

1. BUDGETS AND BUDGETARY ACCOUNTING (Continued)
Under encumbrance accounting, purchase orders, co ntracts, and other commitments for expenditures are recorded to reserve that portion of the applic able appropriation. Encumbrance accounting is employed as an extension of formal budgetary accounting. Since encumbrances do not yet constitute expenditures or liabilities, encumbrances outstanding at year-end are reported as reservations of fund balances.

The following funds had expenditures in excess of appropriation:

Housing Authority (Section 8) Special Revenue Fund 4,310,011$ (a) San Marco CFD 2004-1 Special Revenue Fund 105 (b)
Public Safety CFD 2005-1 Special Revenue Fund 1,542 (b) Railroad Avenue Specific Area Plan Special Revenue Fund 17,216 (c) Project Amenities Management Special Revenue Fund 1,481 (b) Fire District CFD 2017-01 Special Revenue Fund 1,161 (b) Tuscany CFD 2021-1 Special Revenue Fund 6,515 (d)
(a) The excess was due to recognizing port in expe nses to ensure proper account of the City’s Portability program but not adjusted in the budget. Revenue is also recognized in fiscal year 2021.
(b) The excess was due to the underbudget of CFD’s administrative fees. (c) The excess was due to the interest accrual on the interfund loan from the Regional Transportation Mitigation Fund to fund the Bart Pittsburg Center St ation construction. One- time special tax revenues from CFD 2014-1 over several years will pay back the interfund loan. (d) The excess is due to a new fund was set up to provide funding to help the developer finance the cost of design and construction of the Tuscan y Meadows subdivision during the fiscal year 2021.
120
873
City of Pittsburg
General Fund
Schedule of Revenues and Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2021
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Property tax 4,193,834$ 4,257,104$ 4,455,736$ 198,632$ Sales tax 9,854,032 15,610,000 20,565,598 4,955,598 Franchise tax 3,638,028 4,787,098 5,409,271 622,173 Other taxes 6,635,712 1,342,499 1,622,076 279,577 Intergovernmental revenues 3,823,503 9,538,470 10,516,180 977,710 Permits, licenses, and fees 2,411,092 1,309,570 1,863,848 554,278 Fines and forfeitures 478,075 344,200 454,806 110,606
Service fees 2,433,036 4,190,048 3,909,911 (280,137) Use of money and property 490,713 239,075 71,131 (167,944) Other revenues 1,949,761 3,011,688 2,042,514 (969,174) Total revenues 35,907,786 44,629,752 50,911,071 6,281,319 EXPENDITURES:

Current:

General government 1,249,169 4,787,947 3,216,847 1,571,100 City Council 104,581 104,581 96,800 7,781
City Manager and City Clerk 659,428 659,428 601,456 57,972 City Attorney 352,705 352,705 246,608 106,097
Human resources 1,097,427 1,153,273 1,160,646 (7,373) Finance and services 1,384,255 1,384,505 1,350,344 34,161 Community development and services 6,141,829 6,909,737 6,114,210 795,527 Public safety 27,462,040 28,723,561 28,165,006 558,555 Public works - administration 83,476 91,476 91,505 (29) Public works - streets 3,671,936 3,060,179 2,435,204 624,975 Public works - parks 161,576 161,576 190,673 (29,097)
Total expenditures 42,368,422 47,388,968 43,669,299 3,719,669

OTHER FINANCING SOURCES (USES)
Transfers in 5,688,370 5,693,443 5,300,653 (392,790) Transfers (out) (1,644,200) (2,344,200) (2,179,850) 164,350 Total other financing sources (uses) 4,044,170 3,349,243 3,120,803 (228,440) NET CHANGE IN FUND BALANCE (2,416,466)$ 590,027$ 10,362,575 9,772,548$ FUND BALANCE:

Beginning of year 24,150,585
End of year 34,513,160$
121
874
City of Pittsburg
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing Authority (Section 8) - Special Revenue Fund
For the Year Ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental revenues 17,004,734$ 17,004,734$ 21,184,246$ 4,179,512$ Service fee 1,464,342 1,464,342 1,132,209 (332,133)
Other revenues 114,235 114,235 340,851 226,616
Total revenues 18,583,311 18,583,311 22,657,306 4,073,995 EXPENDITURES:

Current:

Community development and services 18,388,168 18,588,198 22,898,209 (4,310,011) ,, Total expenditures 18,388,168 18,588,198 22,898,209 (4,310,011)

OTHER FINANCING SOURCES (USES)
Transfers (out) (18,680) (18,680) (43,680) 25,000
Total other financing sources (uses) (18,680) (18,680) (43,680) 25,000 NET CHANGE IN FUND BALANCE 176,463$ (23,567)$ (284,583) (261,016)$ FUND BALANCE:

Beginning of year 569,029
End of year 284,446$
Budgeted Amounts
122
875
City of Pittsburg
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Successor Agency Housing Special Revenue Fund
For the Year Ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Service fees 7,500$ 7,900$ 9,415$ 1,515$
Use of money and property 34,312 54,388 32,873 (21,515) Other revenues 169,505 4,169,028 4,220,780 51,752
Total revenues 211,317 4,231,316 4,263,068 31,752
EXPENDITURES:

Current:

Community development and services 389,893 1,167,141 1,099,228 67,913 Total expenditures 389,893 1,167,141 1,099,228 67,913

OTHER FINANCING SOURCES (USES)
Transfers (out) (562) (562) (562) -
Total other financing sources (uses) (562) (562) (562) - NET CHANGE IN FUND BALANCE (179,138)$ 3,063,613$ 3,163,278 99,665$ FUND BALANCE:

Beginning of year 3,671,400
End of year 6,834,678$
Budgeted Amounts
123
876
City of Pittsburg
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Miscellaneous Grants Special Revenue Fund
For the Year Ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental revenues -$ 887,277$ 262,256$ (625,021)$ Use of money and property - 3,000 852 (2,148)
Other revenues - 241,475 40,608 (200,867)
Total revenues - 1,131,752 303,716 (828,036)
EXPENDITURES:

Current:

Community development and services 389,893 - 67,385 (67,385) Public safety 389,893 1,167,141 112,701 1,054,440
Total expenditures 389,893 1,167,141 180,086 1,054,440

OTHER FINANCING SOURCES (USES)
Transfers (out) - (528,126) (130,797) 397,329
Total other financing sources (uses) - (528,126) (130,797) 397,329 NET CHANGE IN FUND BALANCE (389,893)$ (563,515)$ (7,167) (556,348)$ FUND BALANCE:

Beginning of year $65,344
End of year 58,177$
Budgeted Amounts
124
877

Measurement Date 2014 2015 2016 2017 2018 2019 2020
Total Pension Liability
Service Cost 1,857,954$ 1,843,426$ 1,885,618$ 2,185,281$ 2,232,196$ 2,288,787$ 2,353,997$ Interest on total pension liability 5,258,464 5,559,084 5,954,324 6,187,235 6,453,806 7,017,326 7,496,928 Differences between expected and actual
experience - (227,056) 696,901 (1,930,694) 1,226,287 2,711,217 1,434,791 Changes in assumptions - (1,494,012) - 5,646,863 (2,707,757) - - Changes in benefits - - - - - - - Benefit payments, including refunds of
employee contributions (2,752,016) (2,914,360) (2,993,564) (3,017,394) (3,355,097) (3,733,114) (4,398,489) Net change in total pension liability 4,364,402 2,767,082 5,543,279 9,071,291 3,849,435 8,284,216 6,887,227 Total pension liability - beginning 70,559,887 74,924,289 77,691,371 83,234,650 92,305,941 96,155,376 104,439,592 Total pension liability - ending (a) 74,924,289$ 77,691,371$ 83,234,650$ 92,305,941$ 96,155,376$ 104,439,592$ 111,326,819$ Plan fiduciary net position
Contributions - employer 1,519,402$ 1,631,437$ 1,875,971$ 2,156,429$ 2,157,639$ 2,465,718$ 2,806,209$ Contributions - employee 873,360 1,036,916 902,130 931,204 1,304,579 1,158,921 1,201,689 Net investment income 8,949,231 1,323,594 284,705 6,786,287 5,770,585 4,832,621 3,927,075 Administrative expense - (68,782) (37,256) (90,302) (105,852) (52,429) (110,160) Benefit payments, including refunds of
employee contributions (2,752,016) (2,914,360) (2,993,564) (3,017,394) (3,355,097) (3,733,114) (4,398,489) Net Plan to Plan Resource Movement - - - - (29,876) - - Other Miscellaneous Income/(Expense) - - - - (201,014) 170 - Net change in plan fiduciary net position 8,589,977 1,008,805 31,986 6,766,224 5,540,964 4,671,887 3,426,324 Plan fiduciary net position - beginning 51,531,626 60,121,603 61,130,408 61,162,394 67,928,618 73,469,582 78,141,469 Plan fiduciary net position - ending (b) 60,121,603$ 61,130,408$ 61,162,394$ 67,928,618$ 73,469,582$ 78,141,469$ 81,567,793$ Net pension liability - ending (a)-(b) 14,802,686$ 16,560,963$ 22,072,256$ 24,377,323$ 22,685,794$ 26,298,123$ 29,759,026$ Plan fiduciary net position as a percentage
of the total pension liability 80.24% 78.68% 73.48% 73.59% 76.41% 74.82% 73.27% Covered payroll 11,526,481$ 11,958,650$ 12,684,949$ 13,415,686$ 14,252,307$ 16,955,330$ 15,500,208$ Net pension liability as percentage of
covered payroll 128.42% 138.49% 174.00% 181.71% 159.17% 155.10% 191.99% Notes to Schedule:
* Fiscal year 2015 was the 1st year of implementation, therefore only six years are shown.

Benefit changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 3 0 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (aka. Golden Handshakes).

Changes in assumptions: GASB 68, paragraph 68 states that the long term expected rate of return should be determined net of pension plan investment expense, but without reduction for pension plan administrative expense. In 2018 and 2019, there were no ch anges. In 2017, the accounting discount rate reduced from 7.65% to 7.15%. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5% (net of administrative expense) to 7.65% (without a reduction for pension plan administrative expense). In 2014, amounts were based on the 7.5% discount rate. All other assumptions for the 30, 2014 measurement date were the same as those used for the June 30, 2015 and 2016 measurement dates.

CITY OF PITTSBURG, AGENT MULTIPLE EMPLOYER PENSION PLAN

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS As of fiscal year ending June 30, 2021
Last 10 Years*
Miscellaneous Plan

125
878

Fiscal Year 2015 2016 2017 2018 2019 2020 2021
Actuarially determined contribution 2,464,100$ 2,745,066$ 3,094,191$ 2,253,288$ 2,333,907$ 2,806,210$ 3,072,547$ Contributions in relation to the actuarially
determined contributions (2,464,100) (2,745,066) (3,094,191) (2,253,288) (2,333,907) (2,806,210) (3,072,547) Contribution deficiency (excess) -$ -$ -$ -$ -$ -$ -$ Covered payroll 11,958,650$ 12,684,949$ 13,415,686$ 14,252,307$ 16,955,330$ 15,500,208$ 16,948,240$ Contributions as a percentage of covered
payroll 20.61% 21.64% 23.06% 15.81% 13.77% 18.10% 18.13% Notes to Schedule
Valuation date: June 30, 2019
Methods and assumptions used to determine contribution rates:

Actuarial cost method Entry-Age Normal Cost Method
Amortization method Level Percent of Payroll
Asset valuation method Actuarial Value of Assets
Inflation 2.75% for 2015 to 2019, an d 2.875% for 2020, and 2.50% for 2021 Salary increases Varies by Entry Age and Service
Payroll Growth 2.75%
Investment rate of return
Retirement age The probabilities of Retirement are based on the CalPERS Experience Study.

Mortality
* Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown.

The probabilities of mortality are based on the CalPERS Experience Study. Pre-retirement and Post-retirement mortality rates include 20 years of projected mortality improvement using Scale AA published by the Society of Actuaries for 2015 to 2018. For 2019, 2020 and 20 21, 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.

CITY OF PITTSBURG, AGENT MULTIPLE EMPLOYER PENSION PLAN

SCHEDULE OF CONTRIBUTIONS
As of fiscal year ending June 30, 2021
Last 10 Years*
Miscellaneous Plan

7.50% for 2015 to 2018, 7.375% for 2019, 7.25% for 2020, and 7.00% for 2021, Net of Pension Plan Investment and Administrative Expenses; includes Inflation.

126
879

Measurement Date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 Plan's Proportion of the Net Pension Liability/Asset 0.37777% 0.39815% 0.46609% 0.48116% 0.49472% 0.44506% 0.46340% Plan's Proportionate Share of the Net Pension Liability/(Asset) 14,169,983$ 16,405,587$ 21,519,369$ 25,094,362$ 25,389,095$ 27,782,901$ 30,873,359$ Plan's Covered Payroll 12,627,215$ 13,134,628$ 14,209,375$ 10,647,118$ 10,804,084$ 12,017,570$ 10,485,001$ Plan's Proportionate Share of the Net Pension Liability/(Asset) as a Percentage of it's Covered-Employee Payroll 112.22% 124.90% 151.44% 235.69% 235.00% 231.19% 294.45% Plan's Proportionate Share of the Fiduciary Net Position as a Percentage of the Plan's Total Pension Liability 81.42% 79.38% 74.91% 74.42% 75.93% 75.53% 75.53% Plan's Proportionate Share of Aggregate Employer Contributions 1,757,817$ 2,148,293$ 2,219,565$ 2,518,889$ 2,954,663$ 3,357,057$ 4,346,298$ * Fiscal year 2014 was the 1st year of implementation, therefore only seven years are shown.

CITY OF PITTSBURG, A COST-SHARING MULTIPLE EMPLOYER DEFINED PENSION PLAN

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS Last 10 Years*
As of fiscal year ending June 30, 2021
Safety Plan

127
880

Fiscal Year Ended June 30 2015 2016 2017 2018 2019 2020 2021 Actuarially determined contribution 2,924,602$ 2,449,689$ 2,573,034$ 2,674,332$ 2,771,970$ 3,602,530$ 3,943,074$ Contributions in relation to the actuarially determined contributions (2,924,602) (2,449,689) (2,573,034) (2,674,332) (2,771,970) (3,602,530) (3,943,074) Contribution deficiency (excess) -$ -$ -$ -$ -$ -$ -$ Covered payroll 13,134,628$ 14,209,375$ 10,647,118$ 10,804,084$ 12,017,570$ 10,485,001$ 12,076,801$ Contributions as a percentage of covered payroll 22.27% 17.24% 24.17% 24.75% 23.07% 34.36% 32.65% Notes to Schedule
Valuation date: June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 June 30, 2018 June 30, 2019 Methods and assumptions used to determine contribution rates:

Actuarial cost method
Amortization method
Remaining amortization period
Asset valuation method
Inflation
Salary increases
Investment rate of return
Retirement age
Mortality
* Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown.

The probabilities of Retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.

The probabilities of mortality are derived from CalPERS' Membership Data for all Funds based on CalPERS' specific data from a 2017 CalPERS Experience Study. The table includes 20 years of mortality improvements using the Society of Actuaries Scale BB.

Varies by Entry Age and Service

7.15% Net of Pension Plan Investment and Administrative Expenses; includes Inflation.

Entry age
Level percentage of payroll, closed
30 years
5-year smoothed market

2.50%

CITY OF PITTSBURG, A COST-SHARING DEFINED PENSION PLAN

SCHEDULE OF CONTRIBUTIONS
As of fiscal year ending June 30, 2021
Last 10 Years*
Safety Plan

128
881

Measurement Date 2017 2018 2019 2020
Total OPEB Liability
Service Cost 807,000$ 830,803$ 801,058$ 647,726$ Interest 2,558,000 2,680,717 2,806,423 2,720,705 Changes in benefit terms - - - - Differences between expected and actual experience - - (2,201,658) - Changes of assumptions - - (933,286) (710,108) Benefit payments (1,625,000) (1,536,951) (1,701,943) (1,476,338) Net change in total OPEB liability 1,740,000 1,974,569 (1,229,406) 1,181,985 Total OPEB liability - beginning 37,912,000 39,652,000 41,626,569 40,397,163 Total OPEB liability - ending (a) 39,652,000$ 41,626,569$ 40,397,163$ 41,579,148$ Plan fiduciary net position
Contributions - employer 2,106,000$ 2,021,796$ 2,201,943$ 1,976,338$ Contributions - employee - - - - Net investment income 295,000 270,566 277,898 172,535 Administrative expense (1,000) (6,320) (919) (2,459) Benefit payments (1,625,000) (1,536,951) (1,701,943) (1,476,338) Net change in plan fiduciary net position 775,000 749,091 776,979 670,076 Plan fiduciary net position - beginning 2,585,000 3,359,734 4,108,825 4,885,804 Plan fiduciary net position - ending (b) 3,360,000$ 4,108,825$ 4,885,804$ 5,555,880$ Net OPEB liability - ending (a)-(b) 36,292,000$ 37,517,744$ 35,511,359$ 36,023,268$ Plan fiduciary net position as a percentage of the total OPEB liability 8.47% 9.87% 12.09% 13.36% Covered-employee payroll 15,921,000$ 16,568,668$ 14,845,791$ 14,623,265$ Net OPEB liability as a percentage of covered-employee payroll 227.95% 226.44% 239.20% 246.34% * Fiscal year 2017 was the first year of implementation, therefore only four years are shown.

CITY OF PITTSBURG, AGENT MULTIPLE EMPLOYER OPEB PLAN

SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS As of fiscal year ending June 30, 2021
Last 10 Years*

129
882

CITY OF PITTSBURG, AGENT MULTIPLE EMPLOYER OPEB PLAN

SCHEDULE OF CONTRIBUTIONS
As of fiscal year ending June 30, 2021*
Last 10 Years*
Fiscal Year Ended June 30, 2018 2019 2020 2021
Actuarially determined contribution 3,938,000$ 4,096,000$ 4,270,000$ 3,911,000$ Contributions in relation to the
actuarially determined contribution (2,021,796) (2,201,943) (2,038,794) (726,643) Contribution deficiency (excess) 1,916,204$ 1,894,057$ 2,231,206$ 3,184,357$ Covered-employee payroll 16,568,668$ 14,845,791$ 14,623,265$ 13,712,707$ Contributions as a percentage of
covered-employee payroll 23.77% 27.59% 29.20% 28.52%
Notes to Schedule
Valuation date: June 30, 2017 June 30, 2017 June 30, 2019 June 30, 2019 Methods and assumptions used to determine contribution rates:

Actuarial cost method
Amortization method Level percent of payroll
Asset valuation method
Inflation
Salary increases
Payroll Growth 3.00%
Discount rate 6.75%
Retirement age
Mortality
* Fiscal year 2018 was the first year of implementation, therefore only four years are shown.

The probabilities of Retirement are
based on CalPERS Experience Study
for the period from 1997 to 2015.

Mortality projected fully generational
with Society of Actuaries Scale MP-19.

3.00%
Entry age normal
21 years remaining as of June 30, 2021
Investment gains and losses spread
over 5-year rolling period

2.75%
Varies by Entry Age and Service

6.75%
The probabilities of Retirement are based on
CalPERS Experience Study for the period from
1997 to 2015.

Society of Actuaries Scale MP-17.

Level percent of payroll
23 years remaining as of June 30, 2020
Investment gains and losses spread over 5-
year rolling period

2.75%
Varies by Entry Age and Service
Entry age normal
130
883

SUPPLEMENTARY

INFORMATION
884

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
885

NON-MAJOR

GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS:

Small Cities Grants Fund – This fund was established to account for direct grants received for housing and rental rehabilitation programs, which are pr ogram income and used to supplement housing rehabilitation costs.

Gas Tax Fund – This fund represents the Highway User s Tax apportionments from the State of California for street and road purposes under the provisions of Streets and Highways Code Maintenance.

Measure J Tax Fund – This fund receives 18% of the collected half-cent sales tax, which is based on the population and road mileage, to fund regional transportation and transit related projects.

Lighting & Landscape Fund
– Receipts of the assessments from residential and commercial properties are used by this fund to provide maintenance of stre et lighting, street trees, landscape, curbs, gutters and sidewalks within the City.

Lighting & Landscape Oak Hills Fund – Receipts of the special assessments from residential and commercial properties, in the Oak Hill area, are used by this fund to provide maintenance of street lighting, street trees, landscape, curbs, gutters and sidewalks.

Assets Seizure Fund – This fund was established to administer the seized assets from criminal activities.

Marina Vista Field Replacement Fund – This fund accounts for the collection of rents (maximum of $60,000 annually) from the Athletic Fields rentals of the Marina Vista School fields as set forth in the Construction and Use Agreement for the contingent turf replacement of the fields.

Local Law Enforcement Block Grant Fund – This fund accounts for th e funds provided by Department of Justice to supplement local crime prevention and public safety efforts.

Southwest Pittsburg GHAD II Fund – Southwest Pittsburg Geological Hazard Abatement fund was created to account for the maintenance district of which responsibilities are restricted to mitigation/abatement of geologic landslide and erosion hazards. The fund receives revenues from assessments levied on the properties located on the hillside areas for its operation costs.

Southwest Pittsburg GHAD II Administrative Fund – This fund was created to facilitate the administration (salaries and fringe benefits) for the Southwest Pittsburg GHAD II Fund. 133
886

NON-MAJOR
GOVERNMENTAL FUNDS, Continued
SPECIAL REVENUE FUNDS, Continued:

Storm Water Utility (NPDES) Fund – T h i s f u n d a c c o u n t s f o r p r o p e r t y a s s e s s m e n t s c o l l e c t e d b y t h e County of Contra Costa on behalf of the City to provide funding for National Pollutant Discharge Elimination System (NPDES) and general drainage maintenance activities within the Pittsburg Storm Water Utility Area to reduce pollutants.

HUD Community Development Block Grant Fund – Receives annual entitlement from Department of HUD to finance public services, housing activities , economic development projects, public facility projects, program planning and administration.

NSP Neighborhood Stabilization Program Fund – This fund accounts for the funding by the California Department of Housing and Community Development for purchases and redevelopment of foreclosed homes, the purchase and rehabilita
tion of abandoned or foreclosed homes, the demolition of blighted structures, and the redevelopment of demolished or vacant property within the City.

CalHome Program Fund – This fund was established to account for the funding from the California Department of Housing and Community Development for mortgage assistance and owner-occupied housing rehabilitation loans.

California Energy Conservation Program – This fund is funded by the Energy Efficiency and Conservation Block Grant to enable the City to pursue the City's LED streetlight retrofit, to develop and implement projects to improve energy efficiency and reduce energy use and fossil fuel emissions within the City.

San Marco CFD 2004-01 Fund – The receipts of this fund provid e funding for the increased demand of police services in the San Marco subdivision of the Community Facilities District.

Solid Waste Fund – This fund has been established to financ e City activities associated with AB 939 compliance such as the annual reporting of recy cling programs, hazardous waste collection and the coordination of public education programs. In addition this fund finances the City’s solid waste facility Local Enforcement Program (LEA) for permitting, inspection and enforcement of State regulations governing operational, closed and illegal landfills an d refuse processing facilities. These revenues will also provide for litter abatement and other similar se rvices to mitigate the impact on the City of Pittsburg associated with hosting the Material Reco very and Transfer Station (MRTS) which services the entire region. The Solid Waste Fund revenues are generated by a $1.50 surcharge on each ton of solid waste received at the Material Recovery and Transfer Station.

Vista Del Mar CFD 2005-2 Fund – The receipts of the fund provide d funding for financing increasing demands for police services in and for the Vista Del Mar CFD 2005-2.

Public Safety Services CFD 2005-1 Fund – The receipts of this fund provide funding for financing increasing demands for public safety services within this Community Facilities District. 134
887

NON-MAJOR
GOVERNMENTAL FUNDS, Continued
SPECIAL REVENUE FUNDS, Continued:

Park Maintenance CFD 2007-1 Fund – The receipts of this fund provide funding for financing increasing demands for park maintenance services within this Community Facilities District.

Cops Hiring Recovery Fund – This fund was established to account for Grants received from law enforcement agencies to create and preserve jobs
and to increase their community policing capacity
and crime-prevention efforts.

Pittsburg Arts & Community Foundation – This fund was created fo r an independent non-profit corporation set up to increase, support and encourag e art, literacy, education, economic development, affordable housing, and other community resources and programs to benefit the City of Pittsburg and its residents.

Hillview Jr. High Athletic Field – This fund was established to account for Grants received from Measure WW for financing, construction and joint us e of an athletic field at Hillview Junior High School with Pittsburg Unified School District.

Public, Education and Government Fees (PEG) – The City is given authority from California Public Utilities Code to levy State Franchise Holder. The revenue of this fund suppo rts Public Education and Government (PEG) channel facilities.

Railroad Avenue Specific Area Plan – This fund was created to accoun t for the funding and financing of facilities according to the Railroad Avenue Specific Plan.

Project Amenities Management Fund – This fund was created to acco unt for continuous maintenance and management of various project amenities for Greystone Place such as stormwater treatment facilities, sanitary sewer lift stations, emergency vehicle access and gates.

Fire District CFD 2017-01 Fund – The funds will be used solely for supplemental services and facilities of the Fire District that benefited City of Pittsburg.

Golf Course Fund – This fund was established to account for revenues and expenditures associated with providing golfing facilities and services to our community.

US EPA Grants Fund – This fund was established to accoun t for direct grants to enhance public enjoyment, reduce existing environmental contam ination of the waterfront and opportunities for economic development in alignment with the General and Trust Lands Use Plans. 135
888

NON-MAJOR
GOVERNMENTAL FUNDS, Continued

SPECIAL REVENUE FUNDS, Continued:

Marina Dredging & Infrastructure Improvement Fund – This fund was established to account for funding to help facilitate the dredging project, various infrastructure improvements and modernize Marina operations.

Tuscany Meadows CFD 2021-1 Fund – This fund was established to provide funding to help the developer finance the cost of design and constr uction of public improvements relating to the development of the Tuscany Meadows subdivision. The special tax for the CF D may be used to pay the debt service on bonds issued by the City in the fu ture 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.

DEBT SERVICE FUND:

Pension Obligations Fund accounts for the accumulation of resources for payment of principal, interest and related costs of the Pension Obligation Bonds long-term debt and for payments to the Contra Costa County Employees’ Retirement Association for unfunded accrued pension obligations.

CAPITAL PROJECTS FUNDS:

Inclusionary Housing Fund – This fund was established to accoun t for fees paid by developers in the form of "in-lieu" fees that would be used for the construction of affordable housing.

Traffic Impact Fair Share Fund – This fund was established to account for developer fees as a condition of development to mitigate future traffic impacts.

Kirker Creek Drainage Fees Fund – This fund was established to account for the drainage fees collected from developers to finance drainage improvement projects.

Traffic Mitigation Fund – Fees collected from developers are us ed by this fund to finance the capital improvement projects that mitigate the traffic impact.

Capital Improvement Fund – This fund accounts for most capital improvement projects in the City that have various funding sources. Revenues received from various sources are used for related project costs.

Park Dedication Fund – This fund was established to account for the fees collected from developers and used for design, development, construction of ne w park projects and the re habilitation of existing parks.

136
889

NON-MAJOR
GOVERNMENTAL FUNDS, Continued
CAPITAL PROJECTS FUNDS, Continued:

Regional Traffic Mitigation Fund – This fund was established to ac count for the fees collected from new development in the City to support the regional transportation improvement projects through the Pittsburg Regional Transportation Development Impact Mitigation Fee (“PRTDIM”) program.

Infrastructure Repair & Replacement – This fund was established to fund repair and capital improvement projects related to the City’s infrastr
ucture including streets, roads, parking lots and
storm drains.

Community Capital Improvement – This fund was established to administer the Cooperative and Repayment Agreement between the Redevelopment Agen cy of the City of Pittsburg and the City of Pittsburg. The goal of this agreement is to utilize the City personnel and facilities more effectively to control the Agency’s planning and administrative costs for redevelopm ent activities in the established redevelopment project areas.

Bailey Road Maintenance – This fund was created to account for surcharges collected from Keller Canyon Landfill Company to fund repair and main tenance of Bailey Road from Highway 4 to the Landfill entrance.

Gas Tax – Road Maintenance and Rehabilitation – This fund was created to account for SB1 Transportation funding.

Regional Freeway Security Fee – This fund was created for the ne w Freeway Security Network and provide staff support (City Engineering, Public Wo rks, and the Police Department) to implement the process.
137
890
City of Pittsburg
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Special Revenue
Small Cities Gas Measure J Lighting &
Grants Tax Tax Fund Landscape
ASSETS
Cash and investments 20,243$ 359,298$ 438,437$ 635,612$ Restricted cash and investments - - - -
Receivables:

Accounts - 889,023 35,091 -
Loans and notes 1,392,914 - - -
Inventory - - - 37,158
Prepaid items - - - 3,662
Advance to other funds - - - -
Total Assets 1,413,157$ 1,248,321$ 473,528$ 676,432$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable -$ 2,932$ 58,743$ 73,938$ Refundable deposits - - - -
Loans payable - current 15,000 - - -
Unearned revenue - - - -
Due to other funds - - - -
Advance from other funds - - - -
Total Liabilities 15,000 2,932 58,743 73,938 Deferred inflows of resources:

Unavailable revenue 1,377,914 - - -
Total Deferred Inflows of Resources 1,377,914 - - - Fund Balances:

Nonspendable - - - 40,820
Restricted 20,243 1,245,389 414,785 561,674 Committed - - - -
Assigned - - - -
Unassigned - - - -
Total Fund Balances (deficit) 20,243 1,245,389 414,785 602,494 Total Liabilities, Deferred Inflows of
Resources and Fund Balances 1,413,157$ 1,248,321$ 473,528$ 676,432$ 138
891
Special Revenue
Southwest
Lighting & Marina Vista Local Law Southwest Pittsburg
Landscape Assets Field Enforcement Pittsburg GHAD II
Oak Hills Seizure Replacement Block Grant GHAD II Admin 71,659$ 402,488$ 312,630$ 48,352$ 4,611,373$ 106,567$ - - - - - -
- - - 5,777 - -
- - - - - -
- 14,574 - 26,453 - -
- - - - - -
- - - - 300,000 -
71,659$ 417,062$ 312,630$ 80,582$ 4,911,373$ 106,567$ 876$ -$ -$ 7,565$ 1,388$ -$
- 338,328 - - 1,220 -
- - - - - -
- - - 42,374 - -
- - - 4,610 - -
- - - - - -
876 338,328 - 54,549 2,608 -
- - - - - -
- - - - - -
- 14,574 - 26,453 - -
70,783 - - - 4,908,765 106,567
- - 312,630 - - -
- 64,160 - - - -
- - - (420) - -
70,783 78,734 312,630 26,033 4,908,765 106,567 71,659$ 417,062$ 312,630$ 80,582$ 4,911,373$ 106,567$ (Continued)
139
892
City of Pittsburg
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021

HUD NSP
Storm Water Community Neighborhood
Utility Development Stabilization CalHome
(NPDES) Block Grant Program Program
ASSETS
Cash and investments 589,197$ 2,020$ 47,396$ 331,080$ Restricted cash and investments - - - -
Receivables:

Accounts - 461,671 - -
Loans and notes - 253,844 1,994,016 329,826
Inventory 1,829 - - -
Prepaid items - - - -
Advance to other funds - - - -
Total Assets 591,026$ 717,535$ 2,041,412$ 660,906$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 8,419$ 336,827$ -$ -$ Refundable deposits - - - -
Loans payable - current - 106,813 - -
Unearned revenue - - - -
Due to other funds - 142,535 - -
Advance from other funds - - - -
Total liabilities 8,419 586,175 - -
Deferred inflows of resources:

Unavailable revenue - 147,031 1,994,016 329,826 Total Deferred Inflows of Resources - 147,031 1,994,016 329,826 Fund Balances:

Nonspendable 1,829 - - -
Restricted 580,778 (15,671) 47,396 331,080 Committed - - - -
Assigned - - - -
Unassigned - - - -
Total fund balances (deficit) 582,607 (15,671) 47,396 331,080 Total Liabilities, Deferred Inflows of
Resources and Fund Balances 591,026$ 717,535$ 2,041,412$ 660,906$ Special Revenue
140
893
California
Energy Public Safety Park Cops
Conservation San Marco Solid Vista Del Mar Services Maintenance Hiring Program CFD 2004-01 Waste CFD 2005-2 CFD 2005-1 CFD 2007-1 Recovery 4$ 104,651$ 619,404$ 36,565$ 179,735$ 151,049$ -$ - - - - - - -
- - 180,333 - - 31,906 21,486
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
4$ 104,651$ 799,737$ 36,565$ 179,735$ 182,955$ 21,486$ -$ -$ 19,498$ -$ -$ 2,542$ -$
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - 21,486
- - - - - - -
- - 19,498 - - 2,542 21,486
- - - - - - -
- - - - - - -
- - - - - - -
4 104,651 780,239 36,565 179,735 180,413 - - - - - - - -
- - - - - - -
- - - - - - -
4 104,651 780,239 36,565 179,735 180,413 - 4$ 104,651$ 799,737$ 36,565$ 179,735$ 182,955$ 21,486$ (Continued)
Special Revenue
141
894
City of Pittsburg
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Pittsburg Public,
Arts & Hillview Jr. Education, and Railroad Avenu e
Community High Athletic Government Specific Area
Foundation Field Fees (PEG) Plan
ASSETS
Cash and investments 90,153$ 417,165$ 946,993$ -$ Restricted cash and investments - - - - Receivables:

Accounts 268 - 38,489 - Loans and notes 517,607 - - - Inventory 172,073 - - - Prepaid items 4,151 - - - Advance to other funds - - - - Total Assets 784,252$ 417,165$ 985,482$ -$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 147$ -$ 3,200$ -$ Refundable deposits 24,700 - - - Loans payable - current - - - - Unearned revenue 106,393 - - - Due to other funds - - - - Advance from other funds - - - 3,093,125 Total Liabilities 131,240 - 3,200 3,093,125 Deferred inflows of resources:

Unavailable revenue 517,607 - - - Total Deferred Inflows of Resources 517,607 - - - Fund Balances:

Nonspendable 176,224 - - - Restricted 113,587 - - - Committed - 417,165 982,282 - Assigned - - - - Unassigned (154,406) - - (3,093,125) Total Fund Balances (deficit) 135,405 417,165 982,282 (3,093,125) Total Liabilities, Deferred Inflows of
Resources and Fund Balances 784,252$ 417,165$ 985,482$ -$ Special Revenue
142
895
Debt Service
Project Marina Dredging Tuscany
Amenities Fire District Golf US EPA & Infrastructure Meadows Pension Management CFD 2017-01 Course Grants Improvement CFD 2021-1 Obligations 122,043$ 19,413$ 62$ $3,319,249 $861,311 $54,686 140,023$ - - - - - - 3,110,048
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
122,043$ 19,413$ 62$ 3,319,249 $ 861,311$ 54,686$ 3,250,071$ -$ -$ -$ $4,256 $24,941 $6,201 -$
11,015 - - - - - -
- - - - - - -
- - - 657,276 - - -
- - - - - - -
- - 375,000 - - - -
11,015 - 375,000 661,532 24,941 6,201 -
- - - - - - -
- - - - - - -
- - - - - - -
111,028 19,413 - 2,657,717 836,370 48,485 3,250,071 - - - - - - -
- - - - - - -
- - (374,938) - - - -
111,028 19,413 (374,938) 2,657,717 836,370 48,485 3,250,071 122,043$ 19,413$ 62$ 3,319,249 $ 861,311$ 54,686$ 3,250,071$ (Continued)
Special Revenue
143
896
City of Pittsburg
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Traffic
Inclusionary Impact Kirker Creek Traffic
Housing Fair Share Drainage Fees Mitigation
ASSETS
Cash and investments 38,518$ 522,701$ 360,321$ 3,769,522$ Restricted cash and investments - - - -
Receivables:

Accounts - - - 136,756
Loans and notes - - - -
Inventory - - - -
Prepaid items - - - 5,000
Advance to other funds 380,000 - - -
Total assets 418,518$ 522,701$ 360,321$ 3,911,278$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable -$ -$ -$ -$
Refundable deposits - - - 5,000
Loans payable - current - - - -
Unearned revenue - - - -
Due to other funds - - - -
Advance from other funds - - - -
Total Liabilities - - - 5,000
Deferred inflows of resources:

Unavailable revenue - - - -
Total Deferred Inflows of Resources - - - -
Fund Balances:

Nonspendable - - - 5,000
Restricted 418,518 522,701 360,321 3,901,278 Committed - - - -
Assigned - - - -
Unassigned - - - -
Total Fund Balances (deficit) 418,518 522,701 360,321 3,906,278 Total Liabilities, Deferred Inflows of
Resources and Fund Balances 418,518$ 522,701$ 360,321$ 3,911,278$ Capital Projects
144
897

Capital Projects
Regional Infrastructure Community Bailey Gas Tax-Road
Capital Park Traffic Repair & Capital Road Maintenance & Improvement Dedication Mitigation Replacement Improvement Maintenance Rehabilitation 1,830,821$ 2,747,525$ 447,546$ 29,606$ 227,913$ 1,592,961$ $1,310,604 - - - - - - - 317,773 - - - - 38,069 134,308 - - - - - - - - 886 - - - - - - - - - - - - - - 3,093,125 - - - - 2,148,594$ 2,748,411$ 3,540,671$ 29,606$ 227,913$ 1,631,030$ 1,444,912$ 421,837$ 41,248$ -$ -$ 40,769$ -$ $160,613 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 421,837 41,248 - - 40,769 - 160,613 - - - - - - - - - - - - - - - 886 - - - - - - 2,706,277 3,540,671 - - 1,631,030 - 1,726,757 - - 29,606 187,144 - 1,284,299 - - - - - - - - - - - - - - 1,726,757 2,707,163 3,540,671 29,606 187,144 1,631,030 1,284,299 2,148,594$ 2,748,411$ 3,540,671$ 29,606$ 227,913$ 1,631,030$ 1,444,912$ (Continued)
145
898
City of Pittsburg
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Capital
Projects
Regional Non-Major
Freeway Governmental
Security Fee Funds
ASSETS
Cash and investments -$ 27,916,896$
Restricted cash and investments - 3,110,048
Receivables:

Accounts - 2,290,950
Loans and notes - 4,488,207
Inventory - 252,973
Prepaid items - 12,813
Advance to other funds - 3,773,125
Total assets -$ 41,845,012$
Liabilities:

Accounts payable -$ 1,215,940$
Refundable deposits - 380,263
Loans payable - current - 121,813
Unearned revenue - 806,043
Due to other funds 158,127 326,758
Advance from other funds - 3,468,125
Total Liabilities 158,127 6,318,942
Deferred inflows of resources:

Unavailable revenue - 4,366,394
Total Deferred Inflows of Resources - 4,366,394
Fund Balances:

Nonspendable - 265,786
Restricted - 29,670,863
Committed - 4,939,883
Assigned - 64,160
Unassigned (158,127) (3,781,016)
Total Fund Balances (deficit) (158,127) 31,159,676
Total Liabilities, Deferred Inflows of
Resources and Fund Balances -$ 41,845,012$
146
899

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
900
City of Pittsburg
Combining Statements of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2021
Special Revenue
Small Cities Gas Measure J Li ghting &
Grants Tax Tax Fund Landscape
REVENUES:

Franchise tax -$ -$ -$ -$
Other taxes - 1,670,338 902,646 -
Intergovernmental revenues - 860,204 134,533 -
Licenses, permits, and fees - - - -
Fines and forfeitures - - - -
Special assessments - - - 2,920,344
Service fees - - - -
Use of money and property (100) 7,866 (702) (335)
Other revenues 22,149 - 11,125 4,014
Total Revenues 22,049 2,538,408 1,047,602 2,924,023 EXPENDITURES:

Current:

General government - - - 73,645
Human resources - - - -
Finance and services - - - -
Community services 5,764 - 310,843 -
Public safety - - - -
Public works - administration - - - -
Public works - streets - 1,271,083 - 3,903,287
Capital outlay and improvements - - 102,883 -
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 5,764 1,271,083 413,726 3,976,932

REVENUES OVER (UNDER)
EXPENDITURES 16,285 1,267,325 633,876 (1,052,909) OTHER FINANCING SOURCES (USES):

Transfers in 4,234 65,000 300,000 1,332,273
Transfers out (2,020) (1,285,971) (765,332) (109,750) Total other financing sources (uses) 2,214 (1,220,971) (465,332) 1,222,523 Net change in fund balances 18,499 46,354 168,544 169,614 FUND BALANCES (DEFICITS):

Beginning of Year 1,744 1,199,035 246,241 432,880
End of Year 20,243$ 1,245,389$ 414,785$ 602,494$ 148
901
Southwest
Lighting & Marina Vista Local Law Southwest Pittsburg
Landscape Assets Field Enforcement Pittsburg GHAD II
Oak Hills Seizure Replacement Block Grant GHAD II Admin -$ -$ -$ -$ -$ -$ - - - - 977,636 - - - - 98,816 - - - - - - - - - 31,272 - - - - 33,959 - - - - - - - - - - - 174 24 (950) 114 11,964 237 - - - - - - 34,133 31,296 (950) 98,930 989,600 237 - - - - - - - - - - - - - - - - - - - - - 31,843 154,119 416,945 - 4,226 - 67,506 - - - - - - - - 23,351 - 850 - - - - - - - - - - - - - - - - - - - - - 23,351 4,226 850 99,349 154,119 416,945 10,782 27,070 (1,800) (419) 835,481 (416,708) 663 - - - - 420,781 - - - - (420,781) (4,073) 663 - - - (420,781) 416,708 11,445 27,070 (1,800) (419) 414,700 - 59,338 51,664 314,430 26,452 4,494,065 $106,567 70,783$ 78,734$ 312,630$ 26,033$ 4,908,765$ 106,567$ (Continued)
Special Revenue
149
902
City of Pittsburg
Combining Statements of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2021

HUD NSP
Storm Water Communit y Neighborhood
Utility Development Stabilization CalHome
(NPDES) Block Grant Pro gram Program
REVENUES:

Franchise tax -$ -$ -$ -$ Other taxes 971,575 - - - Intergovernmental revenues - 801,714 - - Licenses, permits, and fees - - - - Fines and forfeitures - - - - Special assessments - - - - Service fees - - - - Use of money and property (755) 560 158 30,529 Other revenues 9,944 23,691 - 97,680 Total Revenues 980,764 825,965 158 128,209 EXPENDITURES:

Current:

General government - - - - Human resources - - - - Finance and services - - - - Community services - 412,495 - - Public safety - 397,714 - - Public works - administration 412,126 - - - Public works - streets 664,685 - - - Capital outlay and improvements - - - - Debt service:

Principal retirement - - - - Interest and fiscal charges - - - - Total Expenditures 1,076,811 810,209 - -

REVENUES OVER (UNDER)
EXPENDITURES (96,047) 15,756 158 128,209

OTHER FINANCING SOURCES (USES):

Transfers in - 2,020 - - Transfers out (63,918) (157,779) - - Total other financing sources (uses) (63,918) (155,759) - - Net change in fund balances (159,965) (140,003) 158 128,209 FUND BALANCES (DEFICITS):

Beginning of Year 742,572 124,332 47,238 202,871 End of Year 582,607$ (15,671)$ 47,396$ 331,080$ Special Revenue
150
903
California
Energy Public Safety Park Cops
Conservation San Marco Solid Vista Del Mar Services Maintenance Hirin g Program CFD 2004-01 Waste CFD 2005-2 CFD 2005-1 CFD 2007-1 Recover y -$ -$ -$ -$ -$ -$ -$ - - - 367,490 719,691 - - - - - - - 31,906 21,486 - - 699,226 - - - - - - - - - - - - 1,090,884 - - - 114,040 - - - 3,147 - - - - - (147) 319 (73) (387) 120 - - - - - - - - - 1,090,737 702,692 367,417 719,304 146,066 21,486 - - - - - - - - - - - - - - - - - - - - - - - 217,125 - - - - - 4,865 197,275 690 828 - - - - - - - - - - - - - - 57,883 - - - - - - - - 70,715 - - - - - - 3,782 5,240 - - 4,714 5,227 - 74,497 10,105 414,400 690 5,542 63,110 - (74,497) 1,080,632 288,292 366,727 713,762 82,956 21,486 74,497 - - - - - - - (1,050,000) (4,213) (340,000) (640,000) (702) (21,486) 74,497 (1,050,000) (4,213) (340,000) (640,000) (702) (21,486) - 30,632 284,079 26,727 73,762 82,254 - 4 74,019 496,160 9,838 105,973 98,159 -
4$ 104,651$ 780,239$ 36,565$ 179,735$ 180,413$ -$ (Continued)
Special Revenue
151
904
City of Pittsburg
Combining Statements of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2021
Pittsburg Public, Education
Arts & Hillview Jr. and Railroad Avenue
Community High Athletic Government Fees Specific Area
Foundation Field (PEG) Plan
REVENUES:

Franchise tax -$ -$ 150,064$ -$
Other taxes - - - -
Intergovernmental revenues 77,800 - - -
Licenses, permits, and fees - - - -
Fines and forfeitures 277 - - -
Special assessments - - - 351,419
Service fees 1,394 - - -
Use of money and property 15,138 1,391 2,574 (841)
Other revenues 343,493 - - -
Total Revenues 438,102 1,391 152,638 350,578
EXPENDITURES:

Current:

General government - - - -
Human resources - - - -
Finance and services - - - -
Community services 478,960 - 20,654 -
Public safety - - - -
Public works - administration - - - -
Public works - streets - 845 - -
Capital outlay and improvements - - - -
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - 19,216
Total Expenditures 478,960 845 20,654 19,216

REVENUES OVER (UNDER)
EXPENDITURES (40,858) 546 131,984 331,362
OTHER FINANCING SOURCES (USES):

Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (40,858) 546 131,984 331,362 FUND BALANCES (DEFICITS):

Beginning of Year 176,263 416,619 850,298 (3,424,487) End of Year 135,405$ 417,165$ 982,282$ (3,093,125)$ Special Revenue
152
905
Debt Service
Project Marina Dredging Tuscany
Amenities Fire District Golf US EPA & Infrastructure Meadows Pension Management CFD 2017-01 Course Grants Improvement CFD 2021-1 Obli gations -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - 199,350 - - - - - - - - - - - - - - - - - 51,955 14,369 - - - - - - - - - - - 4,464,886 135 (2) 2 2,612,710 3,720 - (354) - - - - - 55,000 - 52,090 14,367 2 2,812,060 3,720 55,000 4,464,532 - - - - - 6,515 - - - - - - - - - - - - - - 253,454 3,881 3,189 908 154,343 - - - - - - - - - - - - - - 154,350 - - - - - - - - - - - - - - - - - - - - - - 2,320,000 - - - - - - 1,777,272 3,881 3,189 908 154,343 154,350 6,515 4,350,726 48,209 11,178 (906) 2,657,717 (150,630) 48,485 113,806 - - - - 987,000 - - - - - - - - - - - - - 987,000 - - 48,209 11,178 (906) 2,657,717 836,370 48,485 113,806 62,819 8,235 (374,032) - - - 3,136,265 111,028$ 19,413$ (374,938)$ 2,657,717$ 836,370$ 48,485$ 3,250,071$ (Continued)
Special Revenue
153
906
City of Pittsburg
Combining Statements of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2021
Kirker Creek
Inclusionary Traffic Impact Draina ge Traffic
Housing Fair Share Fees Mitigation
REVENUES:

Franchise tax -$ -$ -$ -$ Other taxes - - - - Intergovernmental revenues - - - - Licenses, permits, and fees - - - 2,120,918 Fines and forfeitures - - - - Special assessments - - - - Service fees - - - - Use of money and property 2,397 1,740 1,288 3,772 Other revenues - - - 6,318 Total Revenues 2,397 1,740 1,288 2,131,008 EXPENDITURES:

Current:

General government - - - - Human resources - - - - Finance and services - - - - Community services - - - - Public safety - - - - Public works - administration ----
Public works - streets - - - - Capital outlay and improvements - - 2,287 82,631 Debt service:

Principal retirement - - - - Interest and fiscal charges - - - - Total Expenditures - - 2,287 82,631

REVENUES OVER (UNDER)
EXPENDITURES 2,397 1,740 (999) 2,048,377

OTHER FINANCING SOURCES (USES):

Transfers in - - - - Transfers out - - (18,360) (300,000) Total other financing sources (uses) - - (18,360) (300,000) Net change in fund balances 2,397 1,740 (19,359) 1,748,377 FUND BALANCES (DEFICITS):
416,121 520,961 379,680 2,157,901
End of Year 418,518$ 522,701$ 360,321$ 3,906,278$ Capital Projects
154
907

Regional Infrastructure Communit y Baile y Gas Tax-Road Capital Park Traffic Repair & Capital Road Maintenance & Improvement Dedication Miti gation Replacement Improvement Maintenance Rehabilitation -$ -$ -$ -$ -$ -$ -$ - - - - - - - 317,764 - - - - - 1,468,723 - 1,223,013 - - - 139,511 - - - - - - - - - - - - - - - - - - - - - - 5,463 3,736 19,539 98 31,211 4,696 9,548 - 318,788 - - - - - 323,227 1,545,537 19,539 98 31,211 144,207 1,478,271 - - - - - - - - - - - - - - - - - - - - - - - - - 124,826 - - - - - - - - - - ---- - - - - - - - - 1,971,897 494,902 377,628 - - - - - - - - - - - - - - - - - - - 494,902 377,628 - - 124,826 - 1,971,897 (171,675) 1,167,909 19,539 98 (93,615) 144,207 (493,626) 800,000 - - - 5,000 - 612,287 (458,426) - - - (30,000) - (300,000) 341,574 - - - (25,000) - 312,287 169,899 1,167,909 19,539 98 (118,615) 144,207 (181,339) 1,556,858 1,539,254 3,521,132 29,508 305,759 1,486,823 $1,465,638 1,726,757$ 2,707,163$ 3,540,671$ 29,606$ 187,144$ 1,631,030$ 1,284,299$ (Continued)
Capital Projects
155
908
City of Pittsburg
Combining Statements of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2021
Capital
Projects
Total
Regional Non-Major
Freeway Governmental
Security Fee Funds
REVENUES:

Franchise tax -$ 150,064$
Other taxes - 5,609,376
Intergovernmental revenues - 4,012,296
Licenses, permits, and fees - 4,182,668
Fines and forfeitures - 31,549
Special assessments - 4,576,970
Service fees - 4,469,427
Use of money and property 39 2,766,616
Other revenues 7,327 899,529
Total Revenues 7,366 26,698,495
EXPENDITURES:

Current:

General government - 80,160
Human resources - -
Finance and services - 253,454
Community services - 2,335,895
Public safety 390,187 1,063,291
Public works - administration - 566,476
Public works - streets - 7,893,881
Capital outlay and improvements - 1,060,331
Debt service:

Principal retirement - 2,390,715
Interest and fiscal charges - 1,815,451
Total Expenditures 390,187 17,459,654

REVENUES OVER (UNDER)
EXPENDITURES (382,821) 9,238,841
OTHER FINANCING SOURCES (USES):

Transfers in - 4,603,755
Transfers out - (5,972,811)
Total other financing sources (uses) - (1,369,056)
Net change in fund balances (382,821) 7,869,785
FUND BALANCES (DEFICITS):
$224,694 23,289,891
End of Year (158,127)$ 31,159,676$
156
909

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
910
City of Pittsburg
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Non-Major Governmental Funds
For the year ended June 30, 2021

SMALL CITIES GRANTS GAS TAX
Variance Variance
Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative)
REVENUES:

Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - 1,228,503 1,670,338 441,835 Intergovernmental revenues - - - - 860,204 860,204 Licenses, permits, and fees - - - - - -
Fines and forfeitures - - - - - -
Special assessments - - - - - -
Service fees - - - - - -
Use of money and property - (100) (100) 6,000 7,866 1,866 Other revenues 4,217 22,149 17,932 - - - Total revenues 4,217 22,049 17,832 1,234,503 2,538,408 1,303,905 EXPENDITURES:

Current:

General government - - - - - -
Human resources - - - - - -
Finance and services - - - - - -
Community services 10,000 5,764 4,236 - - - Public safety - - - - - -
Public works - administration - - - - - -
Public works - streets - - - 2,244,739 1,271,083 973,656 Capital outlay and improvements - - - - - -
Debt service:

Principal retirement - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures 10,000 5,764 4,236 2,244,739 1,271,083 973,656

REVENUES OVER (UNDER)
EXPENDITURES (5,783) 16,285 22,068 (1,010,236) 1,267,325 2,277,561 OTHER FINANCING SOURCES (USES):

Transfers in 10,000 4,234 (5,766) 65,000 65,000 - Transfers out - (2,020) (2,020) (1,285,972) (1,285,971) 1 Total other financing sources (uses) 10,000 2,214 (7,786) (1,220,972) (1,220,971) 1 Net change in fund balances 4,217$ 18,499 14,282$ (2,231,208)$ 46,354 2,277,562$ FUND BALANCES (DEFICITS):

Beginning of year 1,744 1,199,035
End of year 20,243$ 1,245,389$

SPECIAL REVENUE
158
911

LIGHTING AND LANDSCAPING

MEASURE J TAX LIGHTING AND LANDSCAPE
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative) Bud get Actual (Ne gative) -$ -$ -$ -$ -$ -$ -$ -$ -$ 742,900 902,646 159,746 - - - - - - 4,860,313 134,533 (4,725,780) - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,050,147 2,920,344 (129,803) 33,959 33,959 - - - - - - - - - - - (702) (702) 1,500 (335) (1,835) 400 174 (226) 73,735 11,125 (62,610) - 4,014 4,014 - - - 5,676,948 1,047,602 (4,629,346) 3,051,647 2,924,023 (127,624) 34,359 34,133 (226) - - - 87,756 73,645 14,111 - - - - - - - - - - - - - - - - - - - - - 723,047 310,843 412,204 - - - - - - - - - - - - - - - - - - - - - - - - - - - 4,307,512 3,903,287 404,225 36,605 23,351 13,254 4,731,151 102,883 4,628,268 - - - - - - - - - - - - - - - - - - - - - - - - 5,454,198 413,726 5,040,472 4,395,268 3,976,932 418,336 36,605 23,351 13,254 222,750 633,876 411,126 (1,343,621) (1,052,909) 290,712 (2,246) 10,782 13,028 300,000 300,000 - 1,332,273 1,332,273 - 663 663 - (765,332) (765,332) - (109,753) (109,750) 3 - - - (465,332) (465,332) - 1,222,520 1,222,523 3 663 663 - (242,582)$ 168,544 411,126$ (121,101)$ 169,614 290,715$ (1,583)$ 11,445 13,028$ 246,241 432,880 59,338
414,785$ 602,494$ 70,783$
(Continued)

SPECIAL REVENUE

OAK HILL
159
912
City of Pittsburg
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Non-Major Governmental Funds
For the year ended June 30, 2021

SPECIAL REVENUE

ASSETS SEIZURE MARINA VISTA FIELD REPLACEMENT
Variance Variance
Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative)
REVENUES:

Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - - - -
Licenses, permits, and fees - - - - - -
Fines and forfeitures 31,534 31,272 (262) - - - Special assessments - - - - - -
Service fees - - - (2,000) - 2,000
Use of money and property - 24 24 3,000 (950) (3,950) Other revenues - - - - - -
Total revenues 31,534 31,296 (238) 1,000 (950) (1,950) EXPENDITURES:

Current:

General government - - - - - -
Human resources - - - - - -
Finance and services - - - - - -
Community services - - - - - -
Public safety 4,226 4,226 - - - - Public works - administration - - - - - -
Public works - streets - - - 850 850 -
Capital outlay and improvements - - - - - -
Debt service:

Principal retirement - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures 4,226 4,226 - 850 850 -

REVENUES OVER (UNDER)
EXPENDITURES 27,308 27,070 (238) 150 (1,800) (1,950) OTHER FINANCING SOURCES (USES):

Transfers in - - - - - -
Transfers out - - - - - -
Total other financing sources (uses) - - - - - -
Net change in fund balances 27,308$ 27,070 (238)$ 150$ (1,800) (1,950)$ FUND BALANCES (DEFICITS):

Beginning of year 51,664 314,430
End of year 78,734$ 312,630$
160
913

SPECIAL REVENUE

LOCAL LAW SOUTHWEST PITTSBURG SOUTHWEST PITTSBURG

ENFORCEMENT BLOCK GRANT GHAD II GHAD II ADMIN
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative) Bud get Actual (Ne gative) -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - 987,075 977,636 (9,439) - - - 129,847 98,816 (31,031) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 114 114 15,000 11,964 (3,036) 400 237 (163) - - - - - - - - - 129,847 98,930 (30,917) 1,002,075 989,600 (12,475) 400 237 (163) - - - - - - - - - - - - - - - - - - - - - - - - - - - 73,137 31,843 41,294 225,675 154,119 71,556 509,045 416,945 92,100 102,588 67,506 35,082 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 175,725 99,349 76,376 225,675 154,119 71,556 509,045 416,945 92,100 (45,878) (419) 45,459 776,400 835,481 59,081 (508,645) (416,708) 91,937 - - - - - 612,466 420,781 (191,685) - - - (612,466) (420,781) 191,685 (4,073) (4,073) - - - - (612,466) (420,781) 191,685 608,393 416,708 (191,685) (45,878)$ (419) 45,459$ 163,934$ 414,700 250,766$ 99,748$ - (99,748)$ 26,452 4,494,065 106,567
26,033$ 4,908,765$ 106,567$
(Continued)
161
914
City of Pittsburg
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Non-Major Governmental Funds
For the year ended June 30, 2021

SPECIAL REVENUE

STORM WATER HUD COMMUNITY DEVELOPMENT

UTILITY NPDES BLOCK GRANT
Variance Variance
Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative)
REVENUES:

Franchise tax -$ -$ -$ -$ -$ -$ Other taxes 1,259,431 971,575 (287,856) - - - Intergovernmental revenues - - - 1,391,800 801,714 (590,086) Licenses, permits, and fees - - - - - - Fines and forfeitures - - - - - - Special assessments - - - - - - Service fees - - - - - - Use of money and property 3,000 (755) (3,755) - 560 560 Other revenues - 9,944 9,944 - 23,691 23,691 Total revenues 1,262,431 980,764 (281,667) 1,391,800 825,965 (565,835) EXPENDITURES:

Current:

General government 15,760 - 15,760 - - - Human resources - - - - - - Finance and services - - - - - - Community services - - - 507,872 412,495 95,377 Public safety - - - 721,024 397,714 323,310 Public works - administration 588,288 412,126 176,162 - - - Public works - streets 845,802 664,685 181,117 - - - Capital outlay and improvements - - - - - - Debt service:

Principal retirement - - - - - - Interest and fiscal charges - - - - - - Total expenditures 1,449,850 1,076,811 373,039 1,228,896 810,209 418,687

REVENUES OVER (UNDER)
EXPENDITURES (187,419) (96,047) 91,372 162,904 15,756 (147,148)

OTHER FINANCING SOURCES (USES):

Transfers in - - - 35,000 2,020 (32,980) Transfers out (63,918) (63,918) - (163,545) (157,779) 5,766 Total other financing sources (uses) (63,918) (63,918) - (128,545) (155,759) (27,214) Net change in fund balances (251,337)$ (159,965) 91,372$ 34,359$ (140,003) (174,362)$ FUND BALANCES (DEFICITS):

Beginning of year 742,572 124,332
End of year 582,607$ (15,671)$
162
915

SPECIAL REVENUE

NSP NEIGHBORHOOD CALIFORNIA ENERGY

STABILIZATION PROGRAM CALHOME PROGRAM CONSERVATION PROGRAM Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative) Bud get Actual (Ne gative) -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400 158 (242) 1,100 30,529 29,429 - - - - - - - 97,680 97,680 - - - 400 158 (242) 1,100 128,209 127,109 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 70,715 70,715 - - - - - - - 3,785 3,782 3 - - - - - - 74,500 74,497 3 400 158 (242) 1,100 128,209 127,109 (74,500) (74,497) 3 - - - - - - 74,500 74,497 (3) - - - - - - - - - - - - - - - 74,500 74,497 (3) 400$ 158 (242)$ 1,100$ 128,209 127,109$ -$ - -$ 47,238 202,871 4
47,396$ 331,080$ 4$
(Continued)
163
916
City of Pittsburg
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Non-Major Governmental Funds
For the year ended June 30, 2021

SPECIAL REVENUE
SAN MARCO CFD 2004-1 SOLID WASTE
Variance Variance
Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative)
REVENUES:

Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - - - -
Licenses, permits, and fees - - - 625,000 699,226 74,226 Fines and forfeitures - - - - - -
Special assessments 1,128,010 1,090,884 (37,126) - - - Service fees - - - 2,200 3,147 947 Use of money and property 600 (147) (747) 3,500 853 (2,647) Other revenues - - - 180,000 (534) (180,534) Total revenues 1,128,610 1,090,737 (37,873) 810,700 702,692 (108,008) EXPENDITURES:

Current:

General government - - - - - -
Human resources - - - - - -
Finance and services - - - - - -
Community services - - - 523,803 217,125 306,678 Public safety 5,000 4,865 135 231,579 197,275 34,304 Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements - - - - - -
Debt service:

Principal retirement - - - - - -
Interest and fiscal charges 5,000 5,240 (240) - - - Total expenditures 10,000 10,105 (105) 755,382 414,400 340,982

REVENUES OVER (UNDER)
EXPENDITURES 1,118,610 1,080,632 (37,978) 55,318 288,292 232,974 OTHER FINANCING SOURCES (USES):

Transfers in - - - - - -
Transfers out (1,050,000) (1,050,000) - (4,213) (4,213) - Total other financing sources (uses) (1,050,000) (1,050,000) - (4,213) (4,213) - Net change in fund balances 68,610$ 30,632 (37,978)$ 51,105$ 284,079 232,974$ FUND BALANCES (DEFICITS):

Beginning of year 74,019 496,160
End of year 104,651$ 780,239$
164
917

SPECIAL REVENUE
PARK MAINTENANCE CFD 2007-1
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative) Bud get Actual (Ne gative) -$ -$ -$ -$ -$ -$ -$ -$ -$
367,490 367,490 - 667,000 719,691 52,691 - - - - - - - - - 40,000 31,906 (8,094)
- - - - - - - - -
- - - - - - - - -
- - - - - - 105,460 114,040 8,580 - - - - - - - - -
- (73) (73) 600 (387) (987) 300 120 (180)
- - - - - - - - -
367,490 367,417 (73) 667,600 719,304 51,704 145,760 146,066 306 - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
700 690 10 1,000 828 172 - - -
- - - - - - - - -
- - - - - - 78,732 57,883 20,849 - - - - - - - - -
- - - - - - - - -
- - 3,000 4,714 (1,714) 6,000 5,227 773 700 690 10 4,000 5,542 (1,542) 84,732 63,110 21,622 366,790 366,727 (63) 663,600 713,762 50,162 61,028 82,956 21,928 - - - - - - - - -
(340,000) (340,000) - (640,000) (640,000) - (702) (702) - (340,000) (340,000) - (640,000) (640,000) - (702) (702) - 26,790$ 26,727 (63)$ 23,600$ 73,762 50,162$ 60,326$ 82,254 21,928$ 9,838 105,973 98,159
36,565$ 179,735$ 180,413$
(Continued)
PUBLIC SAFETY CFD 2005-1VISTA DEL MAR CFD 2005-2
165
918
City of Pittsburg
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Non-Major Governmental Funds
For the year ended June 30, 2021

SPECIAL REVENUE

COPS HIRING RECOVERY COMMUNITY FOUNDATION
Variance Variance
Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative)
REVENUES:

Franchise tax -$ -$ -$ -$ -$ -$ Other taxes - - - - - - Intergovernmental revenues 21,486 21,486 - - 77,800 77,800 Licenses, permits, and fees - - - - - - Fines and forfeitures - - - - 277 277 Special assessments - - - - - - Service fees - - - 15,063 1,394 (13,669) Use of money and property - - - 15,141 15,138 (3) Other revenues - - - 1,355,558 343,493 (1,012,065) Total revenues 21,486 21,486 - 1,385,762 438,102 (947,660) EXPENDITURES:

Current:

General government - - - - - - Human resources - - - - - - Finance and services - - - - - - Community services - - - 1,428,570 478,960 949,610 Public safety - - - - - - Public works - administration - - - - - - Public works - streets - - - - - - Capital outlay and improvements - - - - - - Debt service:

Principal retirement - - - - - - Interest and fiscal charges - - - - - - Total expenditures - - - 1,428,570 478,960 949,610

REVENUES OVER (UNDER)
EXPENDITURES 21,486 21,486 - (42,808) (40,858) 1,950

OTHER FINANCING SOURCES (USES):

Transfers in - - - - - - Transfers out (21,486) (21,486) - - - - Total other financing sources (uses) (21,486) (21,486) - - - - Net change in fund balances -$ - -$ (42,808)$ (40,858) 1,950$ FUND BALANCES (DEFICITS):

Beginning of year - 176,263
End of year -$ 135,405$

PITTSBURG ARTS &
166
919

SPECIAL REVENUE

RAILROAD AVENUE

ATHLETIC FIELD GOVERNMENT FEES (PEG) SPECIFIC AREA PLAN Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative) Bud get Actual (Ne gative) -$ -$ -$ 120,000 $ 150,064$ 30,064$ -$ -$ -$ - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - 346,959 351,419 4,460
- - - - - - - - -
4,000 1,391 (2,609) 4,000 2,574 (1,426) 150 (841) (991) - - - - - - - - -
4,000 1,391 (2,609) 124,000 152,638 28,638 347,109 350,578 3,469 - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - 137,000 20,654 116,346 - - - - - - - - - - - -
- - - - - - - - -
845 845 - - - - - - -
- - - - - - 2,000 - 2,000
- - - - - - - - -
- - - - - - - 19,216 (19,216)
845 845 - 137,000 20,654 116,346 2,000 19,216 (17,216) 3,155 546 (2,609) (13,000) 131,984 144,984 345,109 331,362 (13,747) - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
3,155$ 546 (2,609)$ (13,000)$ 131,984 144,984$ 345,109$ 331,362 (13,747)$ 416,619 850,298 (3,424,487)
417,165$ 982,282$ (3,093,125)$
(Continued)
PUBLIC, EDUCATION, ANDHILLVIEW JR. HIGH
167
920
City of Pittsburg
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Non-Major Governmental Funds
For the year ended June 30, 2021

SPECIAL REVENUE
Variance Variance
Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative)
REVENUES:

Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - - - -
Licenses, permits, and fees - - - - - -
Fines and forfeitures - - - - - -
Special assessments 26,888 51,955 25,067 6,657 14,369 7,712 Service fees - - - - - -
Use of money and property 300 135 (165) - (2) (2)
Other revenues - - - - - -
Total revenues 27,188 52,090 24,902 6,657 14,367 7,710 EXPENDITURES:

Current:

General government - - - - - -
Human resources - - - - - -
Finance and services - - - - - -
Community services 2,400 3,881 (1,481) - - - Public safety - - - 2,028 3,189 (1,161) Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements - - - - - -
Debt service:

Principal retirement - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures 2,400 3,881 (1,481) 2,028 3,189 (1,161)

REVENUES OVER (UNDER)
EXPENDITURES 24,788 48,209 23,421 4,629 11,178 6,549 OTHER FINANCING SOURCES (USES):

Transfers in - - - - - -
Transfers out - - - - - -
Total other financing sources (uses) - - - - - -
Net change in fund balances 24,788$ 48,209 23,421$ 4,629$ 11,178 6,549$ FUND BALANCES (DEFICITS):

Beginning of year 62,819 8,235
End of year 111,028$ 19,413$
PROJECT AMENITIES MANAGEMENT FIRE DISTRICT CFD 2017-01
168
921

SPECIAL REVENUE

MARINA DREDGING

GOLF COURSE INFRASTRUCTURE & IMPROVEMENT
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative) Bud get Actual (Ne gative) -$ -$ -$ -$ -$ -$ -$ - $ -$
- - - - - - - - -
- - - 1,044,680 199,350 (845,330) - - - - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- 2 2 - 2,612,710 2,612,710 - 3,720 3,720
- - - - - - - - -
- 2 2 1,044,680 2,812,060 1,767,380 - 3,720 3,720 - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
4,000 908 3,092 1,044,681 154,343 890,338 330,841 154,350 176,491 - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
4,000 908 3,092 1,044,681 154,343 890,338 330,841 154,350 176,491 (4,000) (906) 3,094 (1) 2,657,717 2,657,718 (330,841) (150,630) 180,211 - - - - - - - - -
(300,000) - 300,000 - - - 987,000 987,000 - (300,000) - 300,000 - - - 987,000 987,000 - (304,000)$ (906) 303,094$ (1)$ 2,657,717 2,657,718$ 656,159$ 836,370 180,211$ (374,032) - -
(374,938)$ 2,657,717$ 836,370 $
(Continued)

US EPA GRANT
169
922
City of Pittsburg
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Non-Major Governmental Funds
For the year ended June 30, 2021

SPECIAL REVENUE
Variance Variance
Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative)
REVENUES:

Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - - - -
Licenses, permits, and fees - - - - - -
Fines and forfeitures - - - - - -
Special assessments - - - - - -
Service fees - - - 4,464,886 4,464,886 - Use of money and property - - - 15,000 (354) (15,354) Other revenues - 55,000 55,000 - - -
Total revenues - 55,000 55,000 4,479,886 4,464,532 (15,354) EXPENDITURES:

Current:

General government - 6,515 (6,515) - - - Human resources - - - 253,454 253,454 - Finance and services - - - - - -
Community services - - - - - -
Public safety - - - - - -
Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements - - - - - -
Debt service:

Principal retirement - - - 2,320,000 2,320,000 - Interest and fiscal charges - - - 1,778,542 1,777,272 1,270 Total expenditures - 6,515 (6,515) 4,351,996 4,350,726 1,270

REVENUES OVER (UNDER)
EXPENDITURES - 48,485 48,485 127,890 113,806 (14,084) OTHER FINANCING SOURCES (USES):

Transfers in - - - - - -
Transfers out - - - - - -
Total other financing sources (uses) - - - - - -
Net change in fund balances -$ 4 8,485 48,485$ 127,890$ 113,806 (14,084)$ FUND BALANCES (DEFICITS):

Beginning of year - 3,136,265
End of year 48,485$ 3,250,071$

PENSION OBLIGATION

TUSCANY
MEADOWS CFD 2021-1

DEBT SERVICE FUND
170
923

KIRKER CREEK DRAINAGE FEES
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative) Bud get Actual (Ne gative) -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
4,000 2,397 (1,603) 4,000 1,740 (2,260) 3,000 1,288 (1,712) - - - - - - - - -
4,000 2,397 (1,603) 4,000 1,740 (2,260) 3,000 1,288 (1,712) - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - 3,547 2,287 1,260
- - - - - - - - -
- - - - - - - - -
- - - - - - 3,547 2,287 1,260 4,000 2,397 (1,603) 4,000 1,740 (2,260) (547) (999) (452) - - - - - - - - -
- - - - - - (18,360) (18,360) -
- - - - - - (18,360) (18,360) -
4,000$ 2,397 (1,603)$ 4,000$ 1,740 (2,260)$ (18,907)$ (19,359) (452)$ 416,121 520,961 379,680
418,518$ 522,701$ 360,321$
(Continued)

INCLUSIONARY HOUSING

CAPITAL PROJECTS

TRAFFIC IMPACT FAIR SHARE
171
924
City of Pittsburg
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Non-Major Governmental Funds
For the year ended June 30, 2021

TRAFFIC MITIGATION CAPITAL IMPROVEMENT
Variance Variance
Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative)
REVENUES:

Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - 729,023 317,764 (411,259) Licenses, permits, and fees 1,688,315 2,120,918 432,603 - - - Fines and forfeitures - - - - - -
Special assessments - - - - - -
Service fees - - - - - -
Use of money and property - 3,772 3,772 - 5,463 5,463 Other revenues 3,958,761 6,318 (3,952,443) - - - Total revenues 5,647,076 2,131,008 (3,516,068) 729,023 323,227 (405,796) EXPENDITURES:

Current:

General government - - - - - -
Human resources - - - - - -
Finance and services - - - - - -
Community services - - - - - -
Public safety - - - - - -
Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements 4,083,376 82,631 4,000,745 2,567,283 494,902 2,072,381 Debt service:

Principal retirement - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures 4,083,376 82,631 4,000,745 2,567,283 494,902 2,072,381

REVENUES OVER (UNDER)
EXPENDITURES 1,563,700 2,048,377 484,677 (1,838,260) (171,675) 1,666,585 OTHER FINANCING SOURCES (USES):

Transfers in - - - 800,000 800,000 - Transfers out (300,000) (300,000) - (458,426) (458,426) - Total other financing sources (uses) (300,000) (300,000) - 341,574 341,574 - Net change in fund balances 1,263,700$ 1,748,377 484,677$ (1,496,686)$ 169,899 1,666,585$ FUND BALANCES (DEFICITS):

Beginning of year 2,157,901 1,556,858
End of year 3,906,278$ 1,726,757$

CAPITAL PROJECTS
172
925

PARK DEDICATION REGIONAL TRAFFIC MITIGATION REPAIR & REPLACEMENT Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative) Bud get Actual (Ne gative) -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - -
- - - - - - - - -
2,183,792 1,223,013 (960,779) - - - - - - - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
7,000 3,736 (3,264) 2,500 19,539 17,039 3,000 98 (2,902) 318,000 318,788 788 - - - - - - 2,508,792 1,545,537 (963,255) 2,500 19,539 17,039 3,000 98 (2,902) - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
2,997,812 377,628 2,620,184 17,149 - 17,149 - - - - - - - - - - - -
- - - - - - - - -
2,997,812 377,628 2,620,184 17,149 - 17,149 - - - (489,020) 1,167,909 1,656,929 (14,649) 19,539 34,188 3,000 98 (2,902) - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
(489,020)$ 1,167,909 1,656,929$ (14,649)$ 19,539 34,188$ 3,000$ 98 (2,902)$ 1,539,254 3,521,132 29,508
2,707,163$ 3,540,671$ 29,606$
(Continued)

CAPITAL PROJECTS

INFRASTRUCTURE
173
926
City of Pittsburg
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Non-Major Governmental Funds
For the year ended June 30, 2021

CAPITAL IMPROVEMENT BAILEY ROAD MAINTENANCE
Variance Variance
Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative)
REVENUES:

Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - - - -
Licenses, permits, and fees - - - 150,000 139,511 (10,489) Fines and forfeitures - - - - - -
Special assessments - - - - - -
Service fees - - - - - -
Use of money and property - 31,211 31,211 12,000 4,696 (7,304) Other revenues - - - - - -
Total revenues - 31,211 31,211 162,000 144,207 (17,793) EXPENDITURES:

Current:

General government - - - - - -
Human resources - - - - - -
Finance and services - - - - - -
Community services 202,761 124,826 77,935 - - - Public safety - - - - - -
Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements - - - - - -
Debt service:

Principal retirement - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures 202,761 124,826 77,935 - - -

REVENUES OVER (UNDER)
EXPENDITURES (202,761) (93,615) 109,146 162,000 144,207 (17,793) OTHER FINANCING SOURCES (USES):

Transfers in 5,000 5,000 - - - - Transfers out (30,000) (30,000) - - - - Total other financing sources (uses) (25,000) (25,000) - - - - Net change in fund balances (227,761)$ (118,615) 109,146$ 162,000$ 144,207 (17,793)$ FUND BALANCES (DEFICITS):

Beginning of year 305,759 1,486,823
End of year 187,144$ 1,631,030$

CAPITAL PROJECTS

COMMUNITY
174
927

MAINTENANCE AND REHABILITATION
Variance Variance
Final Positive Final Positive
Budget Actual (Ne gative) Bud get Actual (Ne gative)
-$ -$ -$ -$ -$ -$ - - - - - - 2,080,506 1,468,723 (611,783) - - - - - - - - - - - - - - - - - - - - - - - - - - - 5,000 9,548 4,548 - 39 39 - - - 328,856 7,327 (321,529) 2,085,506 1,478,271 (607,235) 328,856 7,366 (321,490) - - - - - - - - - - - - - - - - - - - - - - - - - - - 607,492 390,187 217,305 - - - - - - 3,732,357 1,971,897 1,760,460 - - - - - - - - - - - - - - - - - - - - - 3,732,357 1,971,897 1,760,460 607,492 390,187 217,305 (1,646,851) (493,626) 1,153,225 (278,636) (382,821) (104,185) 612,287 612,287 - - - - (300,000) (300,000) - - - - 312,287 312,287 - - - - (1,334,564)$ (181,339) 1,153,225$ (278,636)$ (382,821) (104,185)$ $1,465,638 $224,694
1,284,299$ (158,127)$

CAPITAL PROJECTS

GAS TAX-ROAD

REGIONAL FREEWAY SECURITY FEE
175
928

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
929

INTERNAL SERVICE FUNDS
Internal service funds are used to account for th e financing of goods or services provided by one department or agency to other departments or agen cies of the government and to other government units, on a reimbursement basis. There are five funds as follows:

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 char ges to operating departments sufficient to provide adequate reserve for future claims.

Information/Communication Services Fund – Used to account for the co st of operating, maintaining and replacing a data processing system. Rental rates charged to the using departments include operating cost and equipment depreciation.

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 expenses. 115 Pension Reserve Fund – Used to accumulate funds to pay down CalPERS Unfunded Accrued Liability.
177
930
City of Pittsburg
Combining Statement of Net Position
Internal Service Funds
June 30, 2021
Fleet Building
Maintenance Maintenance Insurance
ASSETS
Current assets:

Cash and investments 1,415,881$ 885,141$ 656,479$
Restricted cash and investments - - -
Receivables:

Accounts 15 320 -
Inventory 20,958 15,725 -
Prepaid items 3,137 2,627 -
Total current assets 1,439,991 903,813 656,479
Noncurrent assets:

Capital assets:

Depreciable assets, net 2,139,881 485,163 -
Total noncurrent assets 2,139,881 485,163 -
Total Assets 3,579,872 1,388,976 656,479

LIABILITIES
Current liabilities:

Accounts payable 66,537 113,831 24,342
Salaries payable - - -
Claims and judgments payable - due within one year - - 225,517 Compensated absences - due within one year 30,765 35,146 - Long-term-debt - due within one year 330,238 21,329 - Due to other funds - - -
Advance from other funds - 131,217 -
Total current liabilities 427,540 301,523 249,859
Noncurrent liabilities:

Compensated absences - due in more than one year 10,254 11,715 - Long-term debt - due in more than one year 729,614 124,427 - Total noncurrent liabilities 739,868 136,142 -
Total Liabilities 1,167,408 437,665 249,859

NET POSITION
Net investment in capital assets 1,080,029 339,407 -
Restricted - - -
Unrestricted 1,332,435 611,904 406,620
Total Net Position 2,412,464$ 951,311$ 406,620$
178
931
Other
Information / Post
Communication Fringe Employment 115 Pension
Services Benefits Benefits Reserve Total
1,279,216$ 1,218,649$ -$ -$ 5,455,366$
- - - 1,954,217 1,954,217
- - 1,200,000 19 1,200,354
405,284 - - - 441,967
31,720 3,578 - - 41,062
1,716,220 1,222,227 1,200,000 1,954,236 9,092,966
309,452 - - - 2,934,496
309,452 - - - 2,934,496
2,025,672 1,222,227 1,200,000 1,954,236 12,027,462
2,949 12,272 375 - 220,306
- - 6,279 - 6,279
- - - - 225,517
28,157 - - - 94,068
121,208 - - - 472,775
- - 789,554 19 789,573
- - - - 131,217
152,314 12,272 796,208 19 1,939,735
9,386 - - - 31,355
- - - - 854,041
9,386 - - - 885,396
161,700 12,272 796,208 19 2,825,131
188,244 - - - 1,607,680
- - - 1,954,217 1,954,217
1,675,728 1,209,955 403,792 - 5,640,434
1,863,972$ 1,209,955$ 403,792$ 1,954,217$ 9,202,331$ 179
932
City of Pittsburg
Combining Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds
For the Year Ended June 30, 2021
Fleet Building
Maintenance Maintenance Insurance
OPERATING REVENUES:

Charges for services 1,976,911$ 2,053,711$ 2,127,119$ Other operating revenues 101,072 15,155 -
Total operating revenues 2,077,983 2,068,866 2,127,119 OPERATING EXPENSES:

Salaries and wages 264,840 370,759 -
Department supplies 669,419 154,924 -
Rentals 38,700 509 -
Utilities 4,944 348,184 -
Maintenance and operations 292,376 823,725 -
Depreciation and amortization 681,101 39,369 -
Insurance premiums 18,024 248,328 1,927,886
Insurance deductible 22,020 29,472 317,182
Fringe benefits 248,807 340,242 -
Other operating expenses 10,855 9,813 -
Total operating expenses 2,251,086 2,365,325 2,245,068 OPERATING INCOME (LOSS) (173,103) (296,459) (117,949) NONOPERATING REVENUES (EXPENSES):

Gain (loss) on disposal of assets 5,688 - -
Investment income (48,968) (2,176) -
Total nonoperating revenues (43,280) (2,176) -

INCOME (LOSS) BEFORE
TRANSFERS (216,383) (298,635) (117,949)
TRANSFERS:

Transfers in - 60,000 -
Transfers out (9,972) (11,938) -
Transfers in (out) (9,972) 48,062 -
Change in net position (226,355) (250,573) (117,949)
NET POSITION:

Beginning of year, as restated 2,638,819 1,201,884 524,569 End of year 2,412,464$ 951,311$ 406,620$
180
933
Other
Information / Post
Communication Fringe Employment 115 Pension
Services Benefits Benefits Reserve Total
1,147,167$ 2,015,865$ 679,874$ 530,164$ 10,530,811$ 11,169 301 1,200,000 - 1,327,697 1,158,336 2,016,166 1,879,874 530,164 11,858,508 477,646 - - - 1,113,245 108,768 - - - 933,111 - - - - 39,209 - - - - 353,128 383,951 12,594 15,297 - 1,527,943 119,030 - - - 839,500 - - - - 2,194,238 32,772 - - - 401,446 366,296 1,930,401 2,016,805 - 4,902,551 - - - 8,143 28,811 1,488,463 1,942,995 2,032,102 8,143 12,333,182 (330,127) 73,171 (152,228) 522,021 (474,674) (679) - - - 5,009 - - - 260,577 209,433 (679) - - 260,577 214,442 (330,806) 73,171 (152,228) 782,598 (260,232) 300,000 - 300,000 - 660,000 - - - - (21,910) 300,000 - 300,000 - 638,090 (30,806) 73,171 147,772 782,598 377,858 1,894,778 1,136,784 256,020 1,171,619 8,824,473 1,863,972$ 1,209,955$ 403,792$ 1,954,217$ 9,202,331$ 181
934
City of Pittsburg
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2021
Fleet Building
Maintenance Maintenance Insurance
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from interfund services provided 1,978,547$ 2,054,353$ 2,127,119$ Cash payments to suppliers for goods and services (1,066,948) (1,600,825) (2,071,281) Cash payments to employees for services (510,218) (724,795) - Other operating revenues (expenses) 101,072 15,155 -
Net cash provided (used) by operating activities 502,453 (256,112) 55,838

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Interfund receipts - - -
Interfund payments - (25,084) -
Transfers in - 60,000 -
Transfers (out) (9,972) (11,938) -
Net cash provided (used)
by noncapital financing activities (9,972) 22,978 -

CASH FLOWS FROM CAPITAL
FINANCING ACTIVITIES:

Payments made on capital lease (342,106) (21,325) -
Gain (loss) from disposal of capital assets 5,688 - - Acquisition of capital assets (27,402) - -
Net cash provided (used) (363,820) (21,325) -
by capital financing activities
CASH FLOWS FROM INVESTING ACTIVITIES:

Interest revenue and change in market value of investments (48,968) (2,176) - Net cash provided (used) by investing activities (48,968) (2,176) - Net increase (decrease) in cash and cash equivalents 79,693 (256,635) 55,838 CASH AND CASH EQUIVALENTS:

Beginning of year, as restated (Note 9D) 1,336,188 1,141,776 600,641 End of year 1,415,881$ 885,141$ 656,479$
1,415,881$ 885,141$ 656,479$

RECONCILIATION OF OPERATING

INCOME (LOSS) TO NET CASH PROVIDED
(USED) BY OPERATING ACTIVITIES:

Operating income (loss) (173,103)$ (296,459)$ (117,949)$ Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:

Depreciation 681,101 39,369 -
Changes in operating assets and liabilities:

Accounts receivable 1,636 642 -
Prepaids (3,137) (1,575) -
Accounts payable (14,171) 15,705 18,468
Salaries and wages payable - - -
Compensated absences 3,429 (13,794) -
Insurance claims payable - - 155,319
Net cash provided (used) by operating activities 502,453$ (256,112)$ 55,838$ 182
935
Other
Information / Post
Communication Fringe Employment 115 Pension
Services Benefits Benefits Reserve Total
1,147,167$ 2,015,865$ 679,874$ 530,145$ 10,533,070$ (539,049) - (22,695) (8,143) (5,308,941)
(824,997) (2,041,423) (2,016,939) (297) (6,118,669) 11,169 301 7 - 127,704
(205,710) (25,257) (1,359,753) 521,705 (766,836)
- - 789,554 19 789,573
- - - - (25,084)
300,000 - 300,000 - 660,000
- - - - (21,910)
300,000 - 1,089,554 19 1,402,579
(121,210) - - - (484,641)
(679) - - - 5,009
(18,040) - - - (45,442)
(139,929) - - - (525,074)
- - - 260,577 209,433
- - - 260,577 209,433
(45,639) (25,257) (270,199) 782,301 320,102
1,324,855 1,243,906 270,199 1,171,916 7,089,481
1,279,216$ 1,218,649$ -$ 1,954,217$ 7,409,583$
1,279,216$ 1,218,649$ -$
(330,127)$ 73,171$ (152,228)$ 522,021$ (474,674)$
119,030 - - - 839,500
- - (1,199,993) (19) (1,197,734)
10,270 (3,578) - - 1,980
(24,507) (94,850) (7,398) - (106,753)
- 0 (134) (297) (431)
18,945 - - - 8,580
- - - - 155,319
(205,710)$ (25,257)$ (1,359,753)$ 521,705$ (766,836)$ 183
936

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
937

CUSTODIAL FUNDS
Custodial Funds are used to report resources, not in a trust, that are held by the City for other parties outside of the City’s reporting entity.

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 roadwa
y, water and other infras tructure improvements
necessary for the development of property within the district, as well as park improvements. 185
938
City of Pittsburg
Combining Statement of Net Position
June 30, 2021
Assessment Other Impact Vista Del Mar &
Districts Fees San Marco CFD's Total
ASSETS Custodial Fund Custodial Fund Custodial Fund Custodial Funds Cash and investments (Note 2) 2,421,759$ 996,421$ 2,050,521$ 5,468,701$ Cash and investments held by fiscal agent (Note 2) 2,356,556 - 758,003 3,114,559 Assessment receivable 1,552,861 - - 1,552,861
Total Assets 6,331,176 996,421 2,808,524 10,136,121

LIABILITIES
Accounts payable 32,542 911,003 55 943,600
Deferred assessments 1,552,861 40,867 - 1,593,728
Total Liabilities 1,585,403 951,870 55 2,537,328

NET POSITION
Restricted for bondholders 4,745,773 44,551 2,808,469 7,598,793 Total Net Position 4,745,773$ 44,551$ 2,808,469$ 7,598,793$ 186
939
City of Pittsburg
Combining Statement of Changes in Fiduciary Net Position For the Year Ended June 30, 2021
Assessment Other Impact Vista Del Mar &
Districts Fees San Marco CFD's Total
ADDITIONS Custodial Fund Custodial Fund Custodial Fund Custodial Funds Property tax and special assessments 1,601,804$ -$ 2,104,027$ 3,705,831$ Use of money and property 8,603 8,943 (1,802) 15,744 Total Additions 1,610,407 8,943 2,102,225 3,721,575

DEDUCTIONS
General administration 93,230 - 1,234,410 1,327,640
Payment to bond holders 1,987,754 - 713,933 2,701,687 Total Deductions 2,080,984 - 1,948,343 4,029,327
Change in Net Position (470,577) 8,943 153,882 (307,752)

NET POSITION
Beginning of Year, as restated (Note 1Q) 5,216,350 35,608 2,654,587 7,906,545 End of Year 4,745,773$ 44,551$ 2,808,469$ 7,598,793$ 187
940

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
941
The major points of emphasis are:

Financial Trends
Revenue Capacity
Debt Capacity
Demographic and Economic Information
Operating Information
*Due to the State of California's adoption of ABx1 26 on June 28, 2011, and amended by AB1484 on June 27, 2012, which suspended all new redvelopment activities except for limited specified activities as of that date and and dissolves redevelopment agencies as of January 31, 2012, there will be large variances between the fiscal years 2010-2011 and fiscal year 2011-2012 for some of the statistical references. The City of Pittsburg has assumed the responsibiities as the Sucessor Agency to administer all post activies for the former Pittsburg Redevelopment Agency.

These schedules offer demographic and economic indications to help the ACFR reader understand the environment within which the City of Pittsburg's financial activities occur.

These schedules contain information about the City of Pittsburg's operations and resources to help the ACFR reader understand how the City's financial information relates to the services the City provides and the activities it performs.

STATISTICAL SECTION
This part of the City of Pittsburg's comprehensive annual financial report presents detailed information in a statistical format as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information is conveying about the City of Pittsburg's overall financial status.

These schedules contain trend information to help the ACFR reader understand how the City of Pittsburg's financial performance and economic status have changed over time.

These schedules contain information to help the ACFR reader evaluate factors affecting the City of Pittsburg's ability to generate its property and sales taxes and other major revenues.

These schedules present information to help the ACFR reader assess the affordability of the City of Pittsburg's current levels of outstanding debt and the City's ability to issue additional debt in the future. 189
942

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
943
2012 2013 2014* 2015** 2016 2017 2018*** 2019 2020 2021 Governmental activities
Net Investment in
Capital Assets 252,487,708$ 281,680,787$ 275,604,919$ 268,580,073$ 255,982,568$ 253,993,565$ 249,540,604$ 248,811,743$ 242,952,736$ 238,477,548$ Restricted 14,746,589 25,904,321 31, 094,899 27,662,593 27,990,550 24,280,860 21,203,698 27,518,072 35,381,734 20,474,166 Unrestricted 58,656,185 6,994,639 8,632,467 (37,752,882) (39,107,180) (33, 347,842) (34,066,754) (38,084,770) (46,713,289) (16,609,185) Total governmental activities net position 325,890,482$ 314,579,747$ 315,332,285$ 258,489,784$ 244,865,938$ 244,926,583$ 236,677,548$ 238,245,045$ 231,621,181$ 242,342,529$ Business-type activities
Net Investment in
Capital Assets 79,796,698$ 87,252,264$ 92,058,482$ 84,084,664$ 90,569,824$ 101,088,405$ 105,621,313$ 108,577,637$ 111,213,656$ 121,335,984$ Restricted 23,822,298 21,659,904 21, 038,895 39,342,518 45,659,407 28,553,531 25,743,990 33,305,962 34,914,919 31,637,948 Unrestricted 8,802,052 11,726,531 11,513,401 1,768,289 (6,475,018) 659,892 2,189,756 535,206 3,824,766 6,923,141 Total business-type activities net position 112,421,048$ 120,638,699$ 124,610,778$ 125,195,471$ 129,754,213$ 130,301,828$ 133,555,059$ 142,418,805$ 149,953,341$ 159,897,073$ Primary government
Net Investment in
Capital Assets 332,284,406$ 368,933,051$ 367,663,401$ 352,664,737$ 346,552,392$ 355,081,970$ 355,161,917$ 357,389,380$ 354,166,392$ 359,813,532$ Restricted 38,568,887 47,564,225 52, 133,794 67,005,111 73,649,957 52,834,391 46,947,688 60,824,034 70,296,653 52,112,114 Unrestricted 67,458,237 18,721,170 20,145,868 (35,984,593) (45,582,198) (32, 687,950) (31,876,998) (37,549, 564) (42,888,523) (9,686,044) Total primary government net position 438,311,530$ 435,218,446$ 439,943,063$ 383,685,255$ 374,620,151$ 375,228,411$ 370,232,607$ 380,663,850$ 381,574,522$ 402,239,602$ * FY 2013-2014 Fund balances had been restated as a result of reclass of Golf Course Fund from Enterprise Fund to Special Revenue Fund. See FY 2014-15 Note 9E for details ** FY 2014-15, The City adopted GASB 68 and 71. See FY 2014-15 Note 11 for details. *** FY 2017-18, The City adopted GASB 75. See FY 2017-18 Note 12 for details.

CITY OF PITTSBURG
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
$(50)
$-
$50
$100
$150
$200
$250
$300
$350
$400
$450
2012 2013 2014* 2015** 2016 2017 2018*** 2019 2020 2021 Millions
Unrestricted
Restricted
Net of Related Debt
191
944

CITY OF PITTSBURG
Changes in Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Expenses
Governmental Activities:

General Government 7,933,936$ 6,684,607$ 7,027,878$ 10,232,271$ 8,089,040$ 6,933,634$ 7,743,300$ 7,382,598$ 7,496,883$ 7,962,196$ Public Safety 22,929,002 20,955,624 22,683,125 24,833,843 26,746,601 25,990,472 28,241,337 30,371,957 34,581,759 32,746,859 Public Works 16,741,235 19,679,890 16,305,801 18,213,277 19,237,901 15,776,982 14,832,846 14,998,964 16,632,134 16,286,229 Community Development 26,418,644 23,214,430 18,705,444 21,998,387 23,752,847 23,263,875 25,907,831 26,927,327 26,825,797 31,619,115 Culture and Recreation 595,285 699,730 806,965 862,068 1,012,670 1,019,460 1,238,030 1,206,786 1,259,446 973,336 Interest on Long Term Debt 13,717,168 1,026,639 1,574,056 4,074,415 4,476,644 4,378,265 4,031,806 3,374,537 4,354,271 3,361,276 Total Governmental Activities Expenses 88,335,270 72,260,920 67,103,269 80,214,261 83,315,703 77,362,688 81,995,150 84,262,169 91,150,290 92,949,011 Business-Type Activities:

Water 14,884,762 15,518,027 16,513,159 17,477,524 18,552,726 25,929,659 18,728,126 18,893,219 20,348,775 21,084,939 Wastewater 2,442,521 2,212,309 2,490,191 2,264,022 2,583,101 3,176,015 3,027,448 3,175,703 2,931,682 3,019,946 Marina 2,405,288 2,448,483 2,230,133 2,352,274 2,424,083 2,471,440 2,369,801 2,484,823 2,548,501 2,783,372 Pittsburg Power* - - 5,659,707 6,670,282 6,597,065 6,569,528 6,947,359 7,502,071 7,701,669 8,492,592 Other-Non-Major Enterprise Funds 5,147,173 4,984,797 821,344 750,765 972,469 1,512,250 1,405,996 1,216,482 1,459,490 1,343,580 Total Business-Type Activities Expenses 24,879,744 25,163,616 27,714,534 29,514,867 31,129,444 39,658,892 32,478,730 33,272,298 34,990,117 36,724,429 Total Primary Government Expenses 113,215,014$ 97,424,536$ 94,817,803$ 109,729,128$ 114,445,147$ 117,021,580$ 114,473,880$ 117,534,467$ 126,140,407$ 129,673,440$ Program Revenues
Governmental Activities:

Charges for Services:

General Government 6,852,057$ 5,190,861$ 4,736,292$ 7,595,331$ 7,331,129$ 7,079,265$ 6,944,075$ 8,334,058$ 8,384,133$ 8,692,831$ Public Safety 1,044,743 842,598 1,072,098 1,206,225 1,472,062 1,793,282 3,333,157 3,926,464 3,031,297 2,242,981 Public Works 3,596,128 4,356,858 905,135 524,555 772,724 668,273 768,170 2,114,166 2,043,942 4,224,955 Community Development 19,229,249 8,189,144 7,054,779 4,685,299 7,203,571 5,989,087 5,599,140 6,691,251 5,111,318 9,993,907 Culture and Recreation 420,047 685,418 762,357 733,235 834,970 911,855 990,982 972,829 972,829 825,802 Operating Grants and Contributions 12,661,954 12,104,023 13,133,883 12,699,542 13,641,846 18,154,961 17,924,456 19,071,198 18,031,974 20,512,898 Capital Grants and Contributions 3,997,403 314,203 979,706 48,709 545,127 3,705,925 1,132,855 897,177 822,332 1,442,355 Total Government Activities Program Revenues 47,801,581 31,683,105 28,644,250 27,492,896 31,801,429 38,302,648 36,692,835 42,007,143 38,397,825 47,935,729 Continued
192
945

CITY OF PITTSBURG
Changes in Net Position
(continued)
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Business-Type Activities:

Charges for Services:

Water 17,276,044 19,605,199 19,640,140 18,979,002 19,559,288 20,352,786 21,468,810 23,240,951 25,192,434 29,104,815 Wastewater 4,566,645 5,049,987 4,918,873 5,123,475 5,264,897 5,241,131 5,280,083 5,510,632 5,138,927 5,882,042 Marina 1,942,681 1,914,502 2,020,396 2,071,214 1,931,707 2,011,270 2,046,221 2,156,979 2,286,801 2,015,817 Pittsburg Power Co.* - - 5,913,071 6,919,807 7,162,170 7,269,448 8,005,118 8,938,923 7,534,442 9,655,712 WaterFront Operations** - - - 863,297 1,408,172 1,458,623 1,490,811 1,541,154 1,579,620 1,632,918 Other-Non-Major Enterprise Funds*** 5,966,340 6,204,779 519,498 - - - - - - - Operating Grants and Contributions - - 40,000 - 270,931 200,127 139,465 179,686 109,206 167,980 Capital Grants and Contributions 205,675 2,019,849 748,904 2,145,271 1,780,581 6,026,102 - 53,000 27,347 - Total Business-Type Activities Program Revenue 29,957,385 34,794,316 33,800,882 36,102,066 37,377,746 42,559,487 38,430,508 41,621,325 41,868,777 48,459,284 Total Primary Government Program Revenues 77,758,966$ 66,477,421$ 62,445,132$ 63,594,962$ 69,179,175$ 80,862,135$ 75,123,343$ 83,628,468$ 80,266,602$ 96,395,013$ Net (Expense)/Revenue
Governmental Activities (40,533,689)$ (40,577,815)$ (38,459,019)$ (52,721,365)$ (51,514,274)$ (39,060,040)$ (45,302,315)$ (42,255,026)$ (52,752,465)$ (45,013,282)$ Business-Type Activities 5,077,641 9,630,700 6,086,348 6,587,199 6,248,302 2,900,595 5,951,778 8,349,027 6,878,660 11,734,855 Total Primary Government Net Expense (35,456,048)$ (30,947,115)$ (32,372,671)$ (46,134,166)$ (45,265,972)$ (36,159,445)$ (39,350,537)$ (33,905,999)$ (45,873,805)$ (33,278,427)$ *Pittsburg Power Co. was reported as Non-Major Enterprise Funds prior to FY 2014. **Waterfront Operation was reported as Non-Major Enterprise Funds prior to FY 2015. ***Golf Course was reported as Non-Major Enterprise Funds prior to FY 2014 and had been reclassified to Special Revenue Fund in FY 2015.

Continued
193
946

CITY OF PITTSBURG
Changes in Net Position
(continued)
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
General Revenues and Other Changes in Net Position
Governmental Activities:

Taxes:

Property Taxes 23,507,704$ 2,176,998$ 2,613,321$ 3,204,965$ 3,300,776$ 3,573,822$ 3,972,711$ 4,039,499$ 4,082,582$ 4,455,736$ Sales Taxes 6,168,690 11,232,622 12,563,378 11,745,524 13,112,880 13,372,246 13,616,195 14,446,467 15,771,436 20,565,598 Motor Vehicle In-Lieu 4,470,104 3,727,494 3,795,560 4,169,031 4,422,099 4,544,316 4,825,687 5,152,948 5,374,375 5,720,207 Transient Occupancy Tax 361,238 447,537 503,265 645,115 710,501 758,814 831,743 842,605 777,473 594,956 Nonregulatory Franchise and Business 3,103,823 3,890,567 4,063,561 4,327,160 4,638,074 4,706,887 4,928,647 5,118,174 5,401,845 5,559,335 Interest Earnings 1,583,156 74,095 600,555 539,473 743,082 329,042 590,186 1,802,802 1,673,126 2,876,478 Other 6,822,671 8,252,592 13,172,704 8,556,333 8,608,044 9,095,222 11,137,388 11,215,512 11,876,931 12,575,903 Transfers 273,042,911 1,681,364 2,342,747 2,677,386 2,354,972 2,774,890 1,544,688 1,204,516 1,170,833 2,214,798 Gain (loss) on sale of assets - - - - - (34,554) 15,950 - - - Total Government Activities 319,060,297 31,483,269 39,655,091 35,864,987 37,890,428 39,120,685 41,463,195 43,822,523 46,128,601 54,563,011 Business-Type Activities:

Interest Earnings 400,199 268,315 129,786 440,462 665,412 325,437 373,857 1,719,235 1,826,709 423,675 Transfers (7,720,043) (1,681,364) (2,342,747) (2,677,386) (2,354,972) (2,774,890) (1,544,688) (1,204,516) (1,170,833) (2,214,798) Gain (loss) on sale of assets - - 98,692 63,754 - 96,473 56,375 - - - Total Business-Type Activities (7,319,844) (1,413,049) (2,114,269) (2,173,170) (1,689,560) (2,352,980) (1,114,456) 514,719 655,876 (1,791,123) Total Primary Government 311,740,453$ 30,070,220$ 37,540,822$ 33,691,817$ 36,200,868$ 36,767,705$ 40,348,739$ 44,337,242$ 46,784,477$ 52,771,888$ Change in Net Position
Governmental Activities 278,126,409.00$ (9,094,546.00)$ 1,196,072.00$ (16,856,378.00)$ (13,623,846.00)$ 60,645.00$ (3,839,120)$ 1,567,497$ (6,623,864)$ 9,549,729$ Business-Type Activities (2,242,203) 8,217,651 3,972,079 4,414,029 4,558,742 547,615 4,837,322 8,863,746 7,534,536 9,943,732 Total Primary Government 275,884,206 (876,895) 5,168,151 (12,442,349) (9,065,104) 608,260 998,202 10,431,243 910,672 19,493,461 Prior Period Adjustment (See Note 9F) - - - (44,258,992) - - (5,994,006) - - 1,171,619 Total Primary Government after adjustment 275,884,206$ (876,895)$ 5,168,151$ (56,701,341)$ (9,065,104)$ 608,260$ (4,995,804)$ 10,431,243$ 910,672$ 20,665,080$ Due to the dissolution of Redevelopment Agency in Jan. 2012, trend information might be shrewd due to this one time event.

In FY 2014-15, implementation of GASB 68 & 71 resulted in prior period adjustments.

In FY 2017-18, implementation of GASB 75 resulted in prior period adjustments.

In FY 2020-21, due to Section 115 pension Trust account is reported as investments, resulted in a prior period adjustment 947

CITY OF PITTSBURG
Fund Balances of Governmental Funds
First Two Fiscal Years
(Modified Accrual Basis of Accounting)
(Pre GASB 54 Implementation)
Fiscal Year Ended June 30,
2012 2013
General Fund
Reserved 2,560,294$ 4,628,940$
Unreserved 16,513,473 13,544,751
Total General Fund 19,073,767 18,173,691
All Other Governmental Funds
Reserved 8,226,458 12,698,538
Unreserved, designated 15,609,271 12,867,496
Total all other governmental funds 23,835,729 25,566,034 Total Government Funds
Reserved 10,786,752 17,327,478
Unreserved 32,122,744 26,412,247
Total Government Funds 42,909,496$ 43,739,725$
0 5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
45,000,000
2012 2013
Unreserved
Reserved
195
948

CITY OF PITTSBURG
Fund Balances of Governmental Funds
(Post GASB 54 FY2011 Implementation)
Fiscal Year Ended June 30,
2014 2015 2016 2017 2018 2019 2020 2021
General Fund
Nonspendable 3,370,929$ 2,904,078$ 2,642,564$ 2,410,696$ 2,300,328$ 2,031,396$ 1,817,088$ 1,302,864$ Assigned 1,057,673 538,194 666,486 434,778 528,077 802,151 573,069 1,190,087 Unassigned 16,185,068 14,613,983 15,957,212 17,037,283 18,426,657 21,652,919 21,760,428 32,020,209 Total General Fund 20,613,670 18,056,255 19,266,262 19,882,757 21,255,062 24,486,466 24,150,585 34,513,160 All Other Governmental Funds
Nonspendable 294,491$ 291,360$ 272,138$ 272,243$ 263,123$ 346,542$ 336,049$ 340,615$ Restricted 23,930,077 21,381,490 21,194,534 21,316,430 21,977,238 23,662,705 27,658,803 36,773,335 Committed 3,399,608 2,875,776 2,877,225 2,756,478 2,240,940 2,161,973 3,473,472 4,939,883 Assigned 56,642 47,972 14,354 29,349 42,127 3,586 37,090 64,160 Unassigned (706,698) (486,548) (455,164) (3,745,132) (3,740,451) (3,755,741) (3,909,750) (3,781,016) Total all other governmental funds 26,974,120 24,110,050 23,903,087 20,629,368 20,782,977 22,419,065 27,595,664 38,336,977 Total Government Funds
Nonspendable 3,665,420$ 3,195,438$ 2,914,702$ 2,682,939$ 2,563,451$ 2,377,938$ 2,153,137$ 1,643,479$ Restricted 23,930,077 21,381,490 21,194,534 21,316,430 21,977,238 23,662,705 27,658,803 36,773,335 Committed 3,399,608 2,875,776 2,877,225 2,756,478 2,240,940 2,161,973 3,473,472 4,939,883 Assigned 1,114,315 586,166 680,840 464,127 570,204 805,737 610,159 1,254,247 Unassigned 15,478,370 14,127,435 15,502,048 13,292,151 14,686,206 17,897,178 17,850,678 28,239,193 Total Fund Balances 47,587,790$ 42,166,305$ 43,169,349$ 40,512,125$ 42,038,039$ 46,905,531$ 51,746,249$ 72,850,137$ See Note on Statistics Introduction Tab which explains the Jan 2012 RDA Dissolution by State of California For additional detail on Fund Classifications, see Note 9 of Notes to Basic Financial Statements Last Eight Fiscal Years
$‐
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
2014 2015 2016 2017 2018 2019 2020 2021
Unassigned
Assigned
Committed
Restricted
Nonspendable
196
949

CITY OF PITTSBURG
Changes in Fund Balance of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
{in thousands}
2012 * 2013 2014 2015 2016 2017 2018 2019 2020 2021
Revenues
Taxes 40,582$ 29,727$ 31,968$ 32,648$ 34,792$ 31,624$ 33,503$ 34,437$ 36,642$ 42,390$ Licenses, permits and fees 2,794 3,633 1,888 1,635 2,566 3,532 1,812 3,005 2,341 6,047 Fines and forfeitures 187 168 187 172 325 308 433 415 561 486 Use of money and property 1,689 61 615 542 743 329 590 1,670 1,600 2,871 Intergovernmental revenues 27,584 17,627 16,060 14,135 15,455 24,098 25,854 29,460 28,300 35,975 Charges for services 4,071 7,333 7,400 9,984 10,126 9,894 9,621 10,360 10,075 9,521 Other 7,557 3,484 3,432 3,027 4,019 3,957 4,907 7,570 4,459 7,544 Total Revenues 84,464 62,033 61,550 62,143 68,026 73,742 76,720 86,917 83,978 104,834 Expenditures
Current:

General government 12,496 3,869 5,454 8,217 6,740 7,321 6,298 6,157 7,771 6,033 Public safety 19,536 19,580 20,842 23,149 24,797 25,895 27,721 30,107 30,937 29,341 Public works 6,609 5,849 7,371 8,469 7,107 7,859 8,102 9,256 8,094 11,178 Community development 29,535 27,909 22,388 22,286 22,393 25,440 25,667 28,055 27,149 32,515 Culture and recreation 595 1,855 733 700 862 1,019 862 1,019 1,207 973 Capital outlay 4,901 1,446 813 3,474 2,738 6,600 3,429 3,959 1,078 1,060 Debt service:

Principal repayment 11,485 375 450 589 2,016 2,083 2,155 2,227 2,308 2,391 Interest and fiscal charges 13,598 1,609 1,588 2,890 2,315 2,264 1,999 1,982 1,919 1,815 Total Expenditures 98,755 62,492 59,639 69,774 68,968 78,481 76,233 82,762 80,463 85,306 Excess (deficiency) of revenues over
(under) expenditures (14,291) (459) 1,911 (7,631) (942) (4,739) 487 4,155 3,515 19,528 Other Financing Sources (Uses)
Transfers in 45,327 7,235 5,084 6,547 6,814 6,875 6,830 8,477 9,579 9,904 Transfers (out) (37,343) (5,950) (3,169) (4,499) (4,869) (4,793) (5,808) (7,813) (8,253) (8,328) Refunding tax allocation bonds - - - - - - - - - - Tax allocation bonds issued - - - - - - - - - - Sale of capital assets 2,211 4 22 4 - - 17 48 - -
Total other financing sources (uses) 10,195 1,289 1,937 2,052 1,945 2,082 1,039 712 1,326 1,576 Net Change in fund balances before (4,096)$ 830$ 3,848$ (5,579)$ 1,003$ (2,657)$ 1,526$ 4,867$ 4,841$ 21,104$ Extraordinary Items (Note 4)
Assets Transferred to Housing Successor (2,002)$
Liabilities Assumed by Successor Agency (97,928)
Net Change in Fund Balances (104,026)$
Debt service as a percentage of
noncapital expenditures 25.9% 3.3% 3.5% 5.2% 6.5% 6.0% 5.7% 5.3% 5.3% 5.0% 197
950

CITY OF PITTSBURG
Assessed and Estimated Actual
Value of Taxable Property
Last Ten Fiscal Years
#
#
#
#
#
#
#
#
Secured Tax Roll NET Total
Fiscal Personal Unsecured GROSS LESS: Exemptions Assessed Direct Year Land Improvements Property Tax Roll Tax Roll HOPTR * Others Valuation *** Tax Rate *** 2012 1,199,342,285 3,380,327,868 $ 29,398,082$ 1,000,793,072$ 5,609,861,307$ 62,930,462$ 163,259,839$ 5,383,671,006$ 0.73307 2013 1,154,280,061 3,284,318,842 29,454,784 1,058,290,739 5,526,344,426 61,050,228 167,858,949 5,297,435,249 0.72809 2014 1,244,373,590 3,426,800,074 29,431,527 1,030,705,786 5,731,310,977 58,985,158 184,163,403 5,488,162,416 0.17411 2015 1,431,988,767 3,744,776,351 29,751,906 1,033,971,545 6,240,488,569 57,725,918 187,268,875 5,995,493,776 0.14854 ** 2016 1,596,856,457 4,088,152,986 28,100,163 905,755,131 6,618,864,737 57,212,685 195,920,004 6,365,732,048 0.15020 2017 1,734,578,352 4,271,018,852 31,382,377 763,128,074 6,800,107,655 56,350,900 203,066,563 6,540,690,192 0.15142 2018 1,912,263,271 4,316,648,943 30,152,799 789,812,811 7,048,877,824 55,968,158 206,618,682 6,786,290,984 0.15305 2019 2,097,264,749 4,752,331,104 29,396,436 808,915,163 7,687,907,452 55,103,121 206,894,237 7,425,910,094 0.15419 2020 2,244,198,055 4,919,701,883 24,764,994 882,038,216 8,070,703,148 54,749,068 291,513,686 7,724,440,394 0.15451 2021 2,430,265,323 5,114,403,543 23,294,582 931,043,622 8,499,007,070 54,039,947 293,711,372 8,151,255,751 0.15778 * Homeowners' Property Tax Relief
* Direct Tax Rate for FY 14-15 has been updated to reflect the AB8 adjustment for the first time on 2014-15 tax roll after CAFR was issued. **
***
Source: Contra Costa County Auditor Controller Office Certificate of Assessed Valuations The State Constitution requires property to be assessed at one hundred percent of the most recent purchase price, plus an increment of no more than two percent annually, plus any local over-rides. These values are considered to be full market values.

California cities do not set their own direct tax rate. The state constitution establishes the rate at 1% and allocates a portion of that amount, by an annual calculation, to all the taxing entities within a tax rate area. Beginning in 2013/14 the total Direct Rate no longer includes revenue generated from the former redevelopment tax rate areas. Challenges to recognized enforceable obligations are assumed to have been resolved during 2012/13. For the purposes of this report, residual revenue is assumed to be distributed to the City in the same proportions as general fund revenue. $0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Millions
Unsecured Tax Roll
Secured Tax Roll
198
951

CITY OF PITTSBURG
Property Tax Rates
All Overlapping Governments
Last Ten Fiscal Years
Basic Bay East Bay
County Pittsburg Los Area Regional Pittsburg
Fiscal Wide Direct Medanos Rapid Park Unified School Community Year Levy Rate* Hospital Transit District District College Total 2012 1.0000 0.73307 0.0000 0.0041 0.0071 0.1443 0.0144 1.8989 2013 1.0000 0.72809 0.0000 0.0043 0.0051 0.1487 0.0087 1.8906 2014 1.0000 0.17411 0.0000 0.0075 0.0078 0.1391 0.0133 1.3343 2015 1.0000 0.14854 0.0231 0.0079 0.0373 0.3241 0.0572 1.5902 2016 1.0000 0.15020 0.0170 0.0058 0.0273 0.2280 0.0419 1.4644 2017 1.0000 0.15142 0.0170 0.0058 0.0273 0.2280 0.0419 1.4656 2018 1.0000 0.15142 0.0170 0.0058 0.0273 0.2280 0.0419 1.4656 2019 1.0000 0.15142 0.0170 0.0058 0.0273 0.2280 0.0419 1.4656 2020 1.0000 0.15142 0.0170 0.0058 0.0273 0.2280 0.0419 1.4656 2021 1.0000 0.15778 0.0170 0.0058 0.0273 0.2280 0.0419 1.4719 * Pittsburg Direct Rate = the weighted average of City's Share of 1% levy & Redevelopment Rate Source: Contra Costa County Assessors Office & HdL Coren & Cone

0.0000

0.0500

0.1000

0.1500

0.2000

0.2500

0.3000

0.3500

0.4000

0.4500
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Property Tax Rate other than Basic County Wide Levy
Fiscal Year
Los Medanos Hospital BART
East Bay Regional Park District Pittsburg Unified School District Community College
199
952
2020-21 2011-12
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
Dow Agrosciences LLC 247,076,694$ 1 3.01% 168,944,052$ 4 3.10% USS - Posco Industries 229,277,695 2 2.79% 271,186,770 3 4.98% Calpine Corporation 196,200,000 3 2.39% 351,212,000 2 6.45% K2 Pure Sol NorCal Leased 165,283,110 4 2.01% 59,080,786 9 1.08% Delta Energy Center 140,000,000 5 1.71% 424,100,000 1 7.79% KW Kirker Creek LLC 108,450,264 6 1.32% 54,635,188 10 1.00% Dow Chemical Company 96,952,826 7 1.18% 123,580,010 6 2.27% Sierra Pacific Properties 95,291,943 8 1.16% 97,599,076 7 1.79% San Marco Properties LLC 84,914,318 9 1.03% - 0.00%
Douglas Products and PCKG Company LLC 60,619,152 10 0.74% - 0.00% United Spiral LLC - 0.00% 139,013,504 5 2.55%
Century Plaza Corporation - - 72,340,626 8 1.33%
K2 Pure Solutions - - - 0.00%
- - - 0.00%
- - - 0.00%
Subtotal 1,424,066,002$ 17.36% 1,761,692,012$ 24.26% Total Net Assessed Valuation:

Fiscal Year 2020-21 $8,205,295,698
Fiscal Year 2011-12 $5,446,684,711
Source: HdL Coren & Cone

CITY OF PITTSBURG
Principal Property Tax Payers
Current Year and Nine Years Ago
200
953
Percent of
Total Total Tax Percent
Fiscal Total Current Tax Percent of Levy Tax Collections Amount % Year Tax Levied Collections County Collected * Collections To Tax Levy Delinquent Delinquent 2012 8,399,298$ 8,255,063$ 98.28% 8,255,063$ 98.28% 144,235$ 1.72% 2013 8,119,308 7,891,110 97.19% 7,891,110 97.19% 228,198 2.81% 2014 8,520,700 8,441,966 99.08% 8,441,966 99.08% 78,734 0.92% 2015 9,425,580 9,353,530 99.24% 9,353,530 99.24% 72,050 0.76% 2016 10,060,215 9,991,126 99.31% 9,991,126 99.31% 72,008 0.72% 2017 10,398,911 10,327,316 99.31% 10,327,316 99.31% 71,496 0.69% 2018 11,112,284 11,044,802 99.39% 11,044,802 99.39% 67,482 0.61% 2019 11,939,625 11,862,801 99.36% 11,862,801 99.36% 76,824 0.64% 2020 12,432,680 12,331,075 99.18% 12,331,075 99.18% 101,605 0.82% 2021 13,194,874 13,100,993 99.29% 13,100,993 99.29% 93,881 0.71% * The County provides the City 100% of its tax levy under the "Teeter Plan", an agreement which allows the County to keep all interest and delinquency charges collected.

Source: CCC Auditor-Controller (Procedure 10-147)

CITY OF PITTSBURG
Property Tax Levies and Collections June 30
Last Ten Fiscal Years
$‐
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Total Tax Levied Current Tax Collections
201
954

CITY OF PITTSBURG
Ratio of Outstanding Debt by Type
Last Ten Fiscal Years
Successor Pension City
Fiscal Agency Obligation Loans/
Year Bonds Bonds Capital Leases Total
2012* -$ 38,726,056 $ -$ 38,726,056$
2013 - 38,351,056 139,171 38,490,227
2014 - 33,157,051 105,815 33,262,866
2015 - 33,826,975 538,686 34,365,661
2016 - 34,036,850 646,382 34,683,232
2017 - 34,104,558 504,189 34,608,747
2018 - 34,030,018 1,089,735 35,119,753
2019 - 33,260,642 1,595,000 34,855,642
2020 - 33,422,178 1,955,024 35,377,202
2021 - 32,872,243 1,399,669 34,271,912
Business-Type Activities
Water Sewer Total Percentage
Fiscal Revenue Revenue I-Bank Primary of Personal Per
Year Bonds Bonds ** Loan Total Government Income *** Capita *** 2012 34,580,000$ 7,420,000$ -$ 42,000,000$ 80,726,056$ 5.89% 1,248 2013 33,620,000 6,800,000 - 40,420,000 78,910,227 5.41% 1,202 2014 32,610,000 5,342,000 - 37,952,000 71,214,866 4.87% 1,068 2015 31,575,000 4,601,000 11,387,398 47,563,398 81,929,059 5.29% 1,202 2016 30,485,000 3,864,000 11,167,171 45,516,171 80,199,403 5.23% 1,155 2017 29,605,000 3,111,000 10,939,216 43,655,216 78,263,963 4.92% 1,107 2018 28,650,000 2,350,000 10,703,258 41,703,258 76,823,011 4.56% 1,065 2019 27,335,000 1,578,000 10,459,018 39,372,018 74,227,660 3.99% 1,025 2020 25,975,000 796,000 10,206,206 36,977,206 72,354,408 3.63% 997 2021 24,570,000 - 9,944,520 34,514,520 68,786,432 3.21% 900 Note : Debt amounts exclude any premiums, discounts, or other amortization amounts. *With the dissolution of RDA in January 2012, the debts related to Former RDA moved to Successor Agency **Sewer Revenue Bond was fully defeased as of June 30, 2014. It has been replaced with a private placement debt. *** See Schedule of Demographic and Economic Statistics for personal income and population data. FY2012-2020 numbers corrected for Personal Income and Capita
Please refer to Note 7 for further information.

Sources: City of Pittsburg
State of California, Department of Finance (population) U.S. Department of commerce, Bureau of the Census (income) Governmental Activities
$-
$5
$10
$15
$20
$25
$30
$35
$40
$45
$50
2012* 2013 2014 2015 2016 2017 2018 2019 2020 2021
Millions
Series1 Series2
202
955

CITY OF PITTSBURG
Ratio of General Government Debt Outstanding
Last Ten Fiscal Years*
General Government Debt Outstanding
Percentage of
Fiscal POB
Capital
Lease CEC
PG&E
Energy
Capital
Lease Capital Lease
Capital
Lease
Capital
Lease Total Total Gross Per Debt Per
Year
Bonds *
Street
Sweeper
Energy
Efficient
Retrofit
VOIP
System
Fleet
Vehicles/Street
Sweeper
Fleet
Equipment
Vehicles/Equ
ipment
Debt Revenue Capita Assessed Value
2012 38,726,056$ -$ - $ - $ - $ -$ - $ -$ 38,726,056$ 45.85% 615.90 0.72% 2013 38,351,056 139,171 - - - - - - 38,490,227 62.05% 595.27 0.73% 2014 33,157,051 105,815 526,313 - - - - - 33,789,179 54.90% 514.58 0.62% 2015 33,826,975 71,520 467,166 - - - - - 34,365,661 55.30% 515.27 0.57% 2016 34,036,850 240,114 406,268 - - - - - 34,683,232 50.99% 509.00 0.54% 2017 34,104,558 160,696 343,493 - - - - - 34,608,747 47.63% ** 498.51 0.53% 2018 34,030,018 116,339 278,821 209,740 484,835 - - - 35,119,753 45.43% ** 496.89 0.52% 2019 33,260,642 70,754 212,194 188,411 363,626 498,647 261,368 - 34,855,642 40.10% 483.16 0.47% 2020 33,422,178 23,907 143,568 167,085 242,417 395,018 212,954 770,075 35,377,202 40.70% 488.39 0.46% 2021 32,872,243 - 72,853 145,756 121,208 287,415 162,683 609,754 34,271,912 32.69% 448.49 0.42% * 'The 2006 Pension Obligation Bonds (POB) include s the accreted amount of Capital Appreciation Bonds. ** FY 17 and 18 percent rates restated to reflect the correct revenue. $31,000,000
$32,000,000
$33,000,000
$34,000,000
$35,000,000
$36,000,000
$37,000,000
$38,000,000
$39,000,000
$40,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Total Debt
Total Debt
‐
500.00
1,000.00
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Per Capita
Per Capita
203
956

CITY OF PITTSBURG
Computation of Direct and Overlapping Debt
June 30, 2021
2020-21 Assessed Valuation (2) $2,720,656,829
Percentage Amount
Total Debt Applicable Applicable
Outstanding To City of To City of
Direct Debt 6/30/2021 Pittsburg (1) Pittsburg
2006 PENSION OBLIGATION BONDS 32,872,243$ 100.000% 32,872,243$ CAPITAL LEASES-STREET SWEEPER/VOIP/FLEET VEHICLES 1,253,913 100.000% 1,253,913 ENERGY EFFICIENT LOANS 145,756 100.000% 145,756 Sub-total Direct Debt 34,271,912
Overlapping Debt
CCC PENSION OBLIGATION BOND 44,925,000 3.624% 1,628,165 CCC PFA 1998A LRB 6,435,000 3.624% 233,216
CCC PFA 1999A LRB 6,310,000 3.624% 228,686
CCC PFA 2002A LRB 4,065,000 3.624% 147,323
CCC PFA 2003A LRB 3,445,000 3.624% 124,853
CCC PFA 2007A LRB 61,030,000 3.624% 2,211,840
CCC PFA 2009A LRB 6,407,008 3.624% 232,202
CCC PFA 2010A-2 LRB 11,995,000 3.624% 434,721
CCC PFA 2010A-3 LRB 20,700,000 3.624% 750,206
CCC PFA 2010B LRB 6,055,000 3.624% 219,444
CCC PFA 2012 LRB 6,212,865 3.624% 225,166
CCC PFA 2015 A&B LRB 37,900,000 3.624% 1,373,566 CCC PFA 2017A LRB 42,320,000 3.624% 1,533,755
CCC PFA 2017B LRB 76,930,000 3.624% 2,788,086
CONTRA COSTA FIRE 26,670,000 7.854% 2,094,676
BART BOND 328,172,932 3.624% 11,893,595
EAST BAY PARK BONDS 125,395,149 3.624% 4,544,552
ANTIOCH USD SFID 1 65,392,208 3.457% 2,260,668
ANTIOCH USD SFID 1 2012 52,465,000 3.457% 1,813,763 MT DIABLO 2002 BOND 244,095,000 4.011% 9,789,797
MT DIABLO 2010 BOND 269,216,615 4.011% 10,797,337 MT DIABLO 2018 BOND 14,538,000 4.011% 583,068
PITTSBURG UNIFIED 1995 BOND 8,305,000 98.760% 8,202,024 PITTSBURG UNIFIED 2004 BOND 54,500,000 98.760% 53,824,240 PITTSBURG UNIFIED 2006 BOND 145,280,000 98.760% 143,478,634 PITTSBURG UNIFIED 2010 BOND 151,533,211 98.760% 149,654,310 PITTSBURG UNIFIED 2014 BOND 78,830,000 98.760% 77,852,565 PITTSBURG UNIFIED 2018 BOND 22,319,178 98.760% 22,042,436 CONTRA COSTA COMMUNITY COLLEGE 2002 BOND 311,230,151 3.636% 11,317,428 CONTRA COSTA COMMUNITY COLLEGE 2004 BOND 354,509,849 3.636% 12,891,231 CONTRA COSTA COMMUNITY COLLEGE 2014 BOND 274,130,000 3.636% 9,968,335 Sub-Total Overlapping Debt 545,139,888
Total Direct and Overlapping Debt 579,411,800$

DEBT TO ASSESSED VALUATION RATIOS
Direct Debt 1.26%
Overlapping Debt 20.04%
Total Debt 21.30%
(1) Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the city. The percentage of overlapping debt applicable is estimated by using taxable assessed values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value that is within the city's boundaries and dividing it by each unit's total taxable assessed value. (2) Net of $5,148,312,362 Redevelopment Incremental Valuation Source: HdL Coren & Cone, Contra Costa County Assessor and Auditor combined 2020/21 Lien Date Tax Rolls 204
957

CITY OF PITTSBURG
Computation of Legal Bonded Debt Margin
June 30, 2021
ASSESSED VALUATION:

Secured property assessed value, net of
exempt real property (a) $2,720,656,829
BONDED DEBT LIMIT (15% OF ASSESSED VALUE) (a) $408,098,524 AMOUNT OF DEBT SUBJECT TO LIMIT:

Total Bonded Debt (b) $57,442,243
Less:

Revenue Bonds 24,570,000
32,872,243
LEGAL BONDED DEBT MARGIN $375,226,281
Total net debt
Total Net Debt Legal applicable to the limit
Fiscal Debt Applicable to Debt as a percentage
Year Limit Limit Margin of debt limit
2011 274,840,138$ 39,026,056$ 235,814,082$ 16.55%
2012 269,782,861 38,726,056 231,056,805 16.76%
2013 264,754,003 38,351,056 226,402,947 16.94%
2014 291,468,534 33,157,051 258,311,483 12.84%
2015 320,762,569 33,826,975 286,935,594 11.79%
2016 335,737,855 34,036,850 301,701,005 11.28%
2017 340,711,533 34,104,558 306,606,975 11.12%
2018 361,299,502 34,030,018 327,269,484 10.40%
2019 381,350,504 33,260,642 348,089,862 9.56%
2020 394,631,565 33,422,178 361,209,387 9.25%
2021 408,098,524 32,872,243 375,226,281 8.76%
Source: City Finance Department
(a) California Government Code Section 43605 sets the limit at 15%. (b) Upon the dissolution of the Redevelopment Agency - City of Pittsburg effective January 31, 2012, a Successor Agency assumed the liabilities of the former Redevelopment Agency, therefore the total bonded debt and revenue bonds have decreased in all years for comparative purposes. 205
958

CITY OF PITTSBURG
Revenue Bond Coverage
Wastewater Revenue Bonds
Net Revenue Debt Service Requirements
Fiscal Gross Operating Available for
Year Revenue Expenses Debt Service Principal Interest * Total Coverage 2012 4,651,016$ 1,971,734$ 2,679,282$ 605,000$ 320,198 $ 925,198$ 2.90 2013 5,111,678 1,799,354 3,312,324 620,000 295,207 915,207 3.62 2014 4,917,728 1,992,182 2,925,546 640,000 399,786 1,039,786 2.81 2015 5,022,745 1,965,165 3,057,580 741,000 81,986 822,986 3.72 2016 5,024,185 2,547,410 2,476,775 737,000 68,464 805,464 3.07 2017 5,107,869 2,355,218 2,752,651 753,000 56,986 809,986 3.40 2018 5,168,294 3,011,303 2,156,991 761,000 44,922 805,922 2.68 2019 4,939,327 2,817,905 2,121,422 772,000 33,112 805,112 2.63 2020 4,950,030 2,851,197 2,098,833 782,000 20,657 802,657 2.61 2021 4,938,929 2,984,575 1,954,354 796,000 8,808 804,808 2.43 *
Note: Coverage requirements of a least 1.20 times higher than debt service for any fiscal year.

Source: City of Pittsburg Annual Financial Statements as analyzed by Finance Division Revenue Manager Interest is lowered due to the refunding of the 2004 Wastewater Bond (per Resolution 14-0270 dated 6/6/14). The City executed a private Installment Sale Agreement with Bank of the West for a lower interest rate of 1.55% per annum. 100.00%
150.00%
200.00%
250.00%
300.00%
350.00%
400.00%
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Coverage
206
959

CITY OF PITTSBURG
Revenue Bond Coverage
2016 (Refunded 1997, 2005, and 2008) Water Revenue Bonds

Net Revenue Debt Service Requirements
Fiscal Gross Operating Available for
Year Revenue Expenses Debt Service Principal Interest Total Coverage 2012 17,149,663$ 12,120,679$ 5,028,984$ 910,000$ 1,773,709$ 2,683,709$ 1.87 2013 19,205,915 12,279,325 6,926,590 960,000 1,580,278 2,540,278 2.73 2014 18,991,247 12,777,146 6,214,101 1,010,000 1,421,992 2,431,992 2.56 2015 18,272,979 12,379,283 5,893,696 1,035,000 1,734,374 2,769,374 2.13 2016 18,592,332 13,088,660 5,503,672 1,310,226 1,691,311 3,001,537 1.83 2017 19,331,187 12,933,557 6,397,630 1,472,956 1,283,708 2,756,664 2.32 2018 21,519,127 14,547,037 6,972,090 1,190,958 1,651,243 2,842,201 2.45 2019 23,369,888 15,605,367 7,764,521 1,559,240 1,594,020 3,153,260 2.46 2020 25,551,818 16,431,138 9,120,680 1,612,812 1,527,793 3,140,605 2.90 2021 26,935,506 17,482,817 9,452,689 1,666,686 1,489,069 3,155,755 3.00

Note: This schedule has been modified to reconcile to the Revenue Manager's analysis for annual Bond Disclosures.

Source: City of Pittsburg Annual Financial Statements as Analyzed by the Finance Division Revenue Manager

0.00%
100.00%
200.00%
300.00%
400.00%
500.00%
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Coverage
207
960

CITY OF PITTSBURG
Successor Agency Bonded Debt Pledged Revenue Coverage
Tax Allocation Bonds
Last Ten Fiscal Years
Tax Debt Service Requirements
Fiscal Increment
Year Revenue Principal Interest Total Coverage
2012 30,497,707$ 11,185,000$ 18,391,950$ 29,576,950$ 1.03 2013 37,580,423 15,595,000 17,812,924 33,407,924 1.12
2014 38,486,428 93,635,000 * 19,250,447 112,885,447 0.34 2015 40,387,530 13,355,000 ** 14,415,839 27,770,839 1.45 2016 43,371,250 16,655,000 12,113,046 28,768,046 1.51
2017 10,218,501 20,250,000 12,125,192 32,375,192 0.32
2018 33,553,848 21,310,000 11,652,527 32,962,527 1.02
2019 33,840,468 22,350,000 10,795,387 33,145,387 1.02
2020 33,758,927 23,365,000 9,853,554 33,218,554 1.02
2021 33,512,215 24,270,000 8,944,331 33,214,331 1.01
* The 2014 Tax Allocation Refunding Bond was issued to fully refunded 2003A Bonds and partly refund the 1999 CIP portion.

Refer to Note 14 for additional information on refunding.

The 2016 Refunding Bond was excluded for trending purpose ** The interest amount excludes the Letter of Credit fees and costs associated with 2016 bond refunding Source: City of Pittsburg Annual Financial Statements
$0
$20
$40
$60
$80
$100
$120
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Millions $
Fiscal Years
Revenue Series2
208
961

CITY OF PITTSBURG
Demographic and Economic Statistics
Last Ten Fiscal Years
Per Capita Contra Costa * Pittsburg
Fiscal City * Total ** Personal Unemployment*** County Population Year Population Personal Income Income Rate (%) Population % of County 2012 64,660 1,370,214,000$ 21,191$ 11.0% 1,066,096 6.07% 2013 65,664 1,459,608,000 22,228 13.4% 1,079,597 6.08% 2014 66,695 1,461,822,000 21,918 9.7% 1,094,000 6.10% 2015 68,140 1,548,229,000 22,721 5.9% 1,111,339 6.13% 2016 69,424 1,534,225,000 22,099 5.8% 1,126,745 6.16% 2017 70,679 1,589,374,000 22,487 5.0% 1,135,127 6.23% 2018 72,141 1,684,104,000 23,345 3.7% 1,147,439 6.29% 2019 72,437 1,859,890,000 25,676 3.7% 1,150,215 6.30% 2020 72,588 1,991,949,000 27,442 16.8% 1,153,526 6.29% 2021 76,416 2,140,660,000 28,013 8.8% 1,165,927 6.55% Source: * www.uscensusbureau.com
** from HdL Coren Report
*** www. homefacts.com

0.00%

2.50%

5.00%

7.50%

10.00%

12.50%

15.00%

17.50%
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Unemployment Rate (%)

5.50%

5.75%

6.00%

6.25%

6.50%

6.75%
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
City Population as a % of County Population
$0
$500
$1,000
$1,500
$2,000
$2,500
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Millions
Total ** Personal Income
$0
$5
$10
$15
$20
$25
$30
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Thousands
Per Capita Personal Income
183
209
962

CITY OF PITTSBURG
Principal Employers
Current Year and Nine Years Ago

2020-21 *
Percentage Percentage
Number of of Total City Number of of Total City
Employer Employees Rank Employment Employees Rank Employment Pittsburg Unified School District 1,274 1 3.7% 965 1 2.8% Los Medanos Community College 719 2 2.1% 640 3 1.9%
USS - Posco Industries 634 3 1.8% 700 2 2.0%
Dow Chemical Company 370 4 1.1% 400 4 1.2%
Ramar Foods 187 7 0.5% 220 7 0.6%
City of Pittsburg 267 5 0.8% 215 6 0.6%
Walmart 250 6 0.7% 220 7 0.6%
Home Depot 133 11 0.4% - - -
WinCo Foods 145 10 0.4% 200 8.00 -
BioZone 55 14 0.2% - - -
Mi Pueblo Foods - - - 250 5 0.7% Target 163 9 0.5% - - 0.0%
Safeway 117 12 0.3% - - 0.0%
Redwood Painting 104 13 0.3% - - 0.0%
Angelica Corporation (Laundry) 180 8 0.5% 220.00 7.00 0.6% Subtotal 4,598 13.3% 4,030 11.7%
Employees in the City of Pittsburg 34,525 *** 34,525 **

Source: * Telephone Survey by Finance Staff
**2011-12 data from CAFR
*** www.americanfactfinder.com
2011-12 **
210
963

CITY OF PITTSBURG
Actual Full-Time Equivalent City Government Employees by Function Last Ten Fiscal Years
Function 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 General Government 40 44 42 42 45 45 43 46 44 43
Public Safety (Police) 85 89 89 95 98 96 101 109 107 109 Public Works 19 22 23 31 33 35 37 35 49 48
C o m m u n i t y D e v e l o p m e n t 3 12 72 9 3 33 73 73 73 74 94 8 R e c r e a t i o n 1 078 88999 1 2 1 5
W a t e r 2 52 22 6 2 52 52 42 32 12 42 7
W a s t e w a t e r 675 576676 1 0
Total 216 218 222 239 253 252 256 264 291 300
Source: City of Pittsburg
0 100
200
300
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
FTE's
Fiscal Year
Wastewater
Water
Recreation
Community
Development
Public Works
Public Safety
(Police)
General
Government
211
964

CITY OF PITTSBURG
Operating Indicators by Function/Program
Last Ten Fiscal Years
2012 2013 2014 2015
Function/Program
Public safety:

Police:
*** Police calls for Service 66,145 67,349 77,569 76,346 Law violations:
*** Part I and Part II crimes 7,622 7,081 7,725 7,729 *** Ph ysical arrests (adult and juvenile) 4,033 3,269 3,225 3,287 *** Traffic violations (VC14601 & VC12500) 1,732 1,175 920 1,032

(Fire Protection is Contra Costa County)
Public works
Street Re-surfacing (Miles) 14.26 13.41 1.55
Streets Repaired (square feet) 84,001 82,314 24,404 46,905 Recreation Services:
**** * Aquatic Participants 264 1,980 2,320 3,100 Sport Participants 2,300 580 850 731
Small World Park Gate Attendance 19,783 24,732 25,780 28,420 Senior Services Participants 13,786 14,980 ** 19,339 ** 22,423 Water
Number of Meters Served 17,444 17,664 17,880 18,094
Water Main Breaks 60 50 59 71
Average Daily Consumption (millions of gallons) 8.5 9.1 8.2 7.8 Wastewater
Miles of Sewer Line (Excluding line operated by Delta Diablo District 7-A) 172 175 177 171 Solid Waste
Refuse Landfilled (tons per year) 46,892 52,722 53,753 51,564 Recyclables Processed (tons per year) 37,784 42,213 44,213 39,313 *Leisure Services Data not Available due to City Reorganization and Early Retirement. ** FY 2013 & FY 2014 Number corrected. Prior CAFR reported number of classes, updated to reflect number of Participants. *** FY 2016 Numbers corrected.
**** All numbers restated to calendar years to be in line with the DOJ - FBI Uniform Crime Report publication. **** *
Source: City of Pittsburg Divisions & Prior Year CAFR's 212
965
2016 2017 2018 2019 2020 2021
72,426 80,631 80,133 87,517 75,865 -
7,286 7,663 7,778 8,579 6,046 -
2,805 3,329 2,808 4,127 2,382 -
706 1,193 908 1,754 1,339.00 -

0.80 0 0.97 0.25 0.25 1.50
52,503 44,795 48,305 40,028 70,890 60,514
1,600 * * * 2,379 2,301 2,335 6,042 12,129
590 650 616 750 - 312
27,666 25,050 22,839 22,999 14,108 -
20,014 11,305 16,000 17,210 36,344 11,420
18,359 18,574 18,759 18,767 19,028 19,233
80 46 32 27 44 60

7.3 8.6 8 8.1 8.1 8.9
176 178 179 180 180 180
63,500 59,559 70,982 94,092 80,347 90,570
48,500 48,500 42,811 54,940 50,306 58,462
213
966

CITY OF PITTSBURG
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
2012 2013 2014 2015
Function/Program
Public safety:

Police stations 1111
Police patrol units (Includes Unmarked) 52 55 63 64
Public works
Miles of streets (Center Line) 165.35 165.35 165.35 163.79 Street lights (Total) 2,041 2,122 4,331 4,358
Traffic Signals 61 60 61 61
Culture and recreation:

Community services:

City Parks 23 * 23 23 24
City parks acreage 145 145 145 147

Roadway landscaping acreage 19 19 20 22
Regional park acreage 56 56 56 56
Regional park facilities:

Golf courses (18 holes) 1111
Marina Fuel Station 1111

Community Civic Center 1111
Senior centers 1111

Swimming pools 1111
Tennis courts 3333

Water
Storage capacity (millions of gallons) 19.3 19.3 19.3 19.3 Miles of Water Mains 224 225 227 229
Wastewater
Miles of Storm Drains 94 95 95 101
Note: n/a denotes information is not available.
*FY 2012 # OF City Parks Corrected. 2-School Soccer Fields not included in City parks number. ** In 2016, the City remeasured all water lines using the new GIS System Source: City of Pittsburg Staff & Prior Year CAFR's
214
967
2016 2017 2018 2019 2020 2021
1 1 1111
67 69 69 83 85 85
164.63 169.90 169.90 169.90 169.90 170.00
4,287 4,287 4,287 4,287 4,287 4,348
63 63 63 63 63 64
24 24 26 26 26 26
147 147 322 322 322 322
22 22 22 22 22 22
56 56 56 56 56 56
1 1 1111
1 1 1111
1 1 1111
1 1 1111
1 1 1111
3 3 3333

19.3 19.3 19.3 19.3 19.3 19.3
224 ** 227 227 227 227 229
101 103 104 104 104 106
215
968

CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2021
969

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 Authorizing the Acceptance and Appropriation of State of California Tobacco Law Enforcement Grant Funds
MEETING DATE: January 18, 2022

EXECUTIVE SUMMARY
The Pittsburg Police Department is seeking City Council authorization to accept and appropriate grant funds from the State of California Tobacco Law Enforcement Program; made available through the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 (Prop. 56) and administered by the California Department of Justice (DOJ) to support local efforts to reduce the illegal sale of tobacco products to minors.

FISCAL IMPACT
There will be no fiscal impact as the funds from the grant will reimburse the City for costs of one police officer assigned to the program. Additionally, the funds will apply to 10% of a Police Sergeant’s salary and 5% to administrative costs. This is a 36-month grant covering FY 2022/23, FY 2023/24, and FY 2024/25 and during this time the Pittsburg Police Department will receive a total reimbursement of $687,963.

RECOMMENDATION
Staff recommends City Council approval of the attached resolution authorizing the appropriation of the State of California Tobacco Law Enforcement grant funds and authorizing the City Manager or his designee to act on the City’s behalf relative to this grant including the establishment of necessary fiscal accounting.

BACKGROUND
The grant funds will cover a five-part program related to tobacco danger awareness and assist in forming partnerships with businesses licensed to sell tobacco and nicotine products including environmental design and outreach and education to the youth and adults. 970
Through partnerships with the Chamber of Commerce and the business community through the Business Watch Program, the Police Department will attempt to increase involvement with 46 businesses licensed to sell tobacco and nicotine products.

The Tobacco Officer will utilize the Business Watch Program and the Chamber of Commerce to facilitate meetings. Meetings will be specifically geared to blight and crime which is often related to tobacco sales. The officer will contact every licensed business owner during additional onsite visits and encourage attendance to owners and staff to attend.

The Tobacco Officer will conduct thorough inspections of every business to identify approved tobacco related signage and resolve community concern about easy access for youth to tobacco and nicotine related products.

The focus of the Police Department is ensuring tobacco remains out of the hands of our youth. Several contacts with a portion of our youth indicate high levels of tobacco and nicotine product use. This funding will assist in educating and providing resources to these communities.

The Tobacco Officer will coordinate education outreach at Junior High and High Schools in our city. The trainings will incorporate School Resource Officers and additional support personnel. Patrol officers will also receive training to educate youth in the community about the dangers of these products and refer needed information to the Tobacco Officer.

SUBCOMMITTEE FINDINGS
The Tobacco Grant was presented to the Public Safety Subcommittee on December 7, 2021. The Tobacco Grant was supported by the Subcommittee as presented.

STAFF ANALYSIS
The Pittsburg Police Department has applied for and been awarded $687,963 from the State of California Tobacco Law Enforcement Grant Program to form business partnerships, educate, and design outreach programs related to tobacco danger awareness. To be considered eligible to receive grant funding, the City must submit a completed Grant Award Memorandum of Understanding to the State of California DOJ. The Department requests authorization to accept and appropriate the grant funds and execute the Memorandum of Understanding between the City and the Department of Justice.

ATTACHMENTS:

Resolution
MOU
Report Prepared By:

Brian Addington, Chief of Police
971

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

Resolution Authorizing the Acceptance )
And Appropriation of the State of ) RESOLUTION NO. 22-
California Tobacco Law Enforcement )
Grant Funds )

WHEREAS, the Pittsburg Police Department has been awarded funds not to exceed $687,963 from the State of California Tobacco Law Enforcement Grant Program; made available through the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 (Prop. 56) and administered by the California Department of Justice (DOJ) to support local efforts to reduce the illegal sale of tobacco products to minors in the City; and WHEREAS the 36-month grant program will begin July 1, 2022 ending June 30, 2025. Grant funds will be used for the salary of one Police Officer, 10% of a Police Sergeant and 5% administrative costs to support tobacco enforcement operations, local retailer inspection operations, outreach, and education programs related to tobacco danger and awareness; and
WHEREAS staff recommends that the City accept these funds and authorize their use for local law enforcement actions as proposed in the grant application and in this resolution.

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

Section 1. The City Manager or a designated representative is hereby authorized, on behalf of the City, to accept grant funding in the amount of $687,963 to fulfill the grant goals and objectives and execute the Memorandum of Understanding between the City and the Department of Justice.

Section 2. This Resolution will authorize grant funds over 36 months commencing July 1, 2022 ending June 30, 2025 totaling $687,963.

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
972
DOJ-PROP56-2021-22-1-054

MEMORANDUM OF UNDERSTANDING

PURPOSE
This Memorandum of Understanding (MOU) is entered into by the Department of Justice (hereinafter, “Department”) and the City of Pittsburg, Pittsburg Police Department (hereinafter, “Grantee”), to provide grant funds to Grantee for expenditure in compliance with the Grantee Handbook. The Grantee will expend funds for the purposes identified in the approved Summary of Award document to be funded under the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 (the “Act”), approved by the voters as Proposition

56. The Request for Proposals, Grantee Handbook (dated March 2021), and Summary of Award document are hereby incorporated by reference into this MOU.

COST REIMBURSEMENT
The Department agrees to reimburse Grantee in arrears, for Grantee’s actual expenditures in performing the project or scope of work included in the approved Summary of Award document, upon receipt of invoices from Grantee and approval of the invoices by the Department, in accordance with the reimbursement procedures set forth in the Grantee Handbook.

BUDGET CONTINGENCY CLAUSE
It is mutually agreed that if the Budget Act of the current year and/or any subsequent years covered under the agreement does not appropriate sufficient funds for this MOU, this MOU shall be of no further force and effect. In this event, the Department shall have no liability to pay any funds whatsoever to Grantee or to furnish any other considerations under this MOU and Grantee shall not be obligated to continue performing any provisions of this agreement for which it would have been reimbursed.

If funding for any fiscal year is reduced or deleted in the Budget Act for purposes of this MOU, the Department shall have the option to either cancel this MOU with no liability occurring to the Department, or offer an addendum to the Grantee to reflect the reduced amount.

ADMINISTRATION
Should Grantee fail to comply with this MOU, including any expenditures for purposes not permitted under the MOU, the Department may take one or more of the actions described under Noncompliance in the Grantee Handbook.

MISCELLANEOUS PROVISIONS
Addendum – No addendum or variation of the terms of this MOU is valid unless made in writing, and signed by the duly authorized representatives of the parties.

Assignment – This MOU is not assignable by Grantee in whole or in part.

Indemnification – Grantee agrees to indemnify and hold harmless the Department, its officers, agents and employees from all claims, liabilities, or losses in connection with the performance of this MOU.

Termination – The Department may terminate this MOU and be relieved of any obligation to provide grant funds to Grantee should Grantee fail to perform the scope of work at the time and in the manner provided in this MOU. 973
DOJ-PROP56-2021-22-1-054

TERMS
Grant Duration: 12/1/2021 – 6/30/2025
Award Amount
Category of Expenditure Budget
FY 2021-2022
Budget
FY 2022-2023
Budget
FY 2023-2024
Budget
FY 2024-2025
Personal Services $218,401 $218,401 $218,401 $0
Operating Expenses and Equipment $0 $0 $0 $0
Administrative Costs (Not to Exceed 5%) $10,920 $10,920 $10,920 $0 TOTAL AWARD AMOUNT $687,963
The time limit for reimbursements against this award ends 6/30/2025. Requests received after 7/15/2025 cannot be reimbursed by the Department.

GRANTEE CONTACT INFORMATION
Adam Deplitch, Lieutenant
Pittsburg Police Department
65 Civic Avenue, Pittsburg, CA 94565
925.252.4972
[email protected]

AUTHORIZATION
The Department and Grantee, by their duly authorized officials, have executed this MOU on the respective dates indicated below. This MOU and any future addendums shall be mailed to the Division of Operations, Local Assistance Unit, Tobacco Grant Program, and will become fully executed upon completion of signatures from all parties.
___________________________________ ________________
Brian Addington Chief of Police Date
Pittsburg Police Department

___________________________________ ___________________ STACY HEINSEN, GRANT MGR. Date
Division of Operations
California Department of Justice
__________________________________ ___________________
CHRIS RYAN, CHIEF Date
Division of Operations
California Department of Justice
974

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 City Council Resolution Allocating Funds and Awarding a Purchase Contract for a 2022 420 Backhoe Loader
MEETING DATE: January 18, 2022

EXECUTIVE SUMMARY
The City maintains a fleet of vehicles and equipment necessary for maintenance of the City’s infrastructure, including a Backhoe Loader that needs replacement. If approved, this resolution will allocate funds and authorize a purchase contract for a new 2022 Caterpillar 420 Backhoe Loader.

FISCAL IMPACT
If approved, the resolution would authorize allocation of $140,000 for the purchase of the backhoe loader from the City’s Water Operations Fund ($70,000 from Fund 501) and Sewer Operations Fund ($70,000 from Fund 521) to purchase a new Backhoe Loader. This is an appropriate use of these funds. No additional funds are requested.

RECOMMENDATION
City Council adopt the attached Resolution allocating $140,000 from the City’s Water Operations Fund ($70,000 from Fund 501) and Sewer Operations Fund ($70,000 from Fund 521) and authorizing the City Manager to execute a purchase contract with Peterson CAT in the amount of $139,769.46, for purchase of a 2022 Caterpillar 420 Backhoe Loader.

BACKGROUND
The Public Works Department Fleet Maintenance Division is responsible for the maintenance of a vehicle fleet of cars, trucks, heavy equipment, and other equipment. The entire fleet has a replacement value of approximately $6 million. These vehicles are necessary to maintain efficient operations of the City.

Having a backhoe loader is critical for routine maintenance and for emergency repairs to water distribution lines, and to sewer collection facilities located throughout the City. 975

SUBCOMMITTEE FINDINGS
This item was not presented to a subcommittee.

STAFF ANALYSIS
The backhoe loader being replaced was purchased in 2007 and has exceeded the useful life typical of this type of heavy equipment. Commonly used for both routine maintenance and emergency repairs, the backhoe loader is an important piece of equipment that the City cannot do without. The cost to repair the deteriorated backhoe loader, combined with the inefficiency of the equipment and additional maintenance that is required to keep the equipment in service is not financially responsible for the City. A replacement backhoe loader is necessary.

Staff solicited cost proposals from Peterson CAT, for the replacement backhoe. Peterson CAT is a vendor enrolled in a purchasing program where the State of California solicits proposals and negotiates purchase agreements for equipment commonly used by public agencies, including backhoes. The RFP & contract documentation is available on the Sourcewell website https://www.sourcewell-mn.gov/cooperative-purchasing/032119- cat#tab-contract-documents.

If approved, the agreement would authorize the City to make a “piggyback” purchase from Peterson CAT for the price previously negotiated with the State of California for this equipment.

Staff recommends the City Council approve the attached resolution authorizing the City Manager to allocate funds and execute a contract with Peterson CAT in the amount of $139,769.46, for the purchase of a new 2022 Caterpillar 420 Backhoe Loader.

ATTACHMENTS: Resolution
Peterson CAT Quote
Peterson CAT Signed Agreement
Report Prepared By: Natasha Farmer, Public Works Administrative Analyst I 976

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

Authorizing Allocation of Funds and )
Execution of a Contract to ) RESOLUTION NO. 22 - _____ Purchase a New Backhoe Loader )
WHEREAS, the City’s Public Works Department is responsible for the care and maintenance of the City’s Fleet; and,
WHEREAS, the current backhoe loader is no longer reliable or cost-effective to repair; and,
WHEREAS, a replacement backhoe is necessary for routine maintenance and emergency repairs to water and sewer infrastructure; and, WHEREAS, Sourcewell, formerly NJPA, has undertaken competitive bidding equivalent to or better than the requirements in City’s Purchasing Policy and has entered into contracts with various vendors including Peterson CAT, a California Corporation; and WHEREAS, Peterson CAT, is an authorized dealer for Caterpillar, Inc. and represents and warrants that it is bound by all terms and conditions of the Contract from RFP #032119; and
WHEREAS, staff requests allocation of $140,000 from the City’s Water Operations Fund ($70,000 from Fund 501) and Sewer Operations Fund ($70,000 from Fund 521) to purchase a new backhoe loader; and
WHEREAS, sufficient funds are available in the Water Operating Fund (Fund 501) and Sewer Operations Fund (Fund 521).

NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Pittsburg hereby approves and authorizes the City Manager to execute a Contract in the amount of $139,769.46, with Peterson CAT and authorizes allocation of $70,000 from the City’s Water Operations Fund (Fund 501) and $70,000 from Sewer Operations Fund (Fund 521) for the purchase of a new 2022 Caterpillar 420 Backhoe Loader. 977
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
978
979
980
981
982
983