NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2022
NOTE 15 – 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 $7,412,561 as of June 30, 2022. 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, 2022 was $181,043.
• 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, 2022 was $3,447,124.
• The remaining loans receivable of $3,784,394 as of June 30, 2022 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 $25,000 for reporting purposes. The Successor Agency has recorded all its public domain (infrastructure) capital assets, which include landscape, storm, street, and traffic systems. 117
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City of Pittsburg
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2022
NOTE 15 – SUCCESSOR AGENCY ACTIVITIES (Continued)
All capital assets with limited useful lives are de preciated over their estimated useful lives. The purpose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets. The amount charged to depreciation ex pense each year represents that year’s pro rata share of the cost of capital assets.
Depreciation of all capital assets is charged as an expense against operations each year and the total amount of depreciation taken over the years, ca lled accumulated depreciation, is reported on the balance sheet as a reduction in the book value of capital assets.
Depreciation is provided using the straight line method, which means the cost of the asset is divided by its expected useful life in years and the result is ch arged to expense each year until the asset is fully depreciated. The Successor Agency has assigned th e useful lives and capitalization thresholds listed below to capital assets.
Depreciation is recorded on a straight-line method over the useful lives of the assets as follows:
• Building and Improvements 20 - 70 years
• Machinery and Equipment 3 - 10 years
• Infrastructure 20 - 75 years
Capital Asset Additions, Retirements and Balances
Balance at Balance at
June 30, 2021 Deletions June 30, 2022
Capital assets not being depreciated:
Land 3,707,267$ (978,969)$ 2,728,298$
Total capital assets not being depreciated 3,707,267 (978,969) 2,728,298 Capital assets being depreciated:
Buildings and Improvements 1,919,494 - 1,919,493
Total capital assets being depreciated 1,919,494 - 1,919,493 Less accumulated depreciation for:
Buildings and Improvements (459,990) (43,542) (503,532) Net capital assets being depreciated 1,459,504 (43,542) 1,415,961 Total capital assets, net 5,166,771$ (1,022,511)$ 4,144,259$ 118
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City of Pittsburg
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2022
NOTE 15 – 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, 2022 are as follows:
Description
Original Issue
Amount
Balance
June 30, 2021 Additions Retirements
Balance
June 30, 2022
Amounts Due
Within
One Year
Amounts Due
in More Than
One Year
Tax Allocation Bonds:
1999 RDA Bonds 30,106,157$ 43,771,689$ 5,216,600$ 5,150,000$ 43,838,289$ 8,755,000$ 35,083,289$ 2006A RDA Housing Set-
Aside Bonds 11,020,000 7,765,000 - 310,000 7,455,000 330,000 7,125,000 2014 RDA Tax Allocation
Refunding Bonds 67,445,000 27,165,000 - 6,335,000 20,830,000 3,045,000 17,785,000 2016A RDA Housing Set-
Aside Bonds 13,845,000 9,690,000 - 930,000 8,760,000 955,000 7,805,000 2016A RDA Subordinated
Refunding Bonds 120,085,000 120,085,000 - 6,175,000 113,910,000 11,165,000 102,745,000 2016C RDA Subordinated
Refunding Bonds 37,755,000 6,325,000 - 6,325,000 - - - Sub-total 214,801,689 5,216,600 25,225,000 194,793,289 24,250,000 170,543,289 Unamortized premium on 2016A RDA 11,182,785 - 2,734,875 8,447,910 - 8,447,910 225,984,474$ 5,216,600$ 27,959,875$ 203,241,199$ 24,250,000$ 178,991,199$ Total Successor Agency Debt 1999 Redevelopment Agency Tax Allocation Bonds
1999 Redevelopment Agency Tax Allocation Bonds (1999 RDA Bonds) outstanding at June 30, 2022 amounted to $85,495,000. 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 $80,345,000. For fiscal year 2021-2022, 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 instea1d 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 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.
119
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City of Pittsburg
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2022
NOTE 15 – SUCCESSOR AGENCY ACTIVITIES (Continued)
The Bonds unaccreted discount and the current ye ar accretion totaled $36, 506,711 and $5,216,600, respectively, at June 30, 2022. The Bonds do not pa y periodic interest. Interest on the Bonds will accrete in value at the rates between 6.10% and 6.20%. Repayment of the accreted principal commenced on August 1, 2019. Final repayment will be August 1, 2030.
The annual debt service requirements to mature the Capital Appreciation Bond portion of the 1999 RDA Bonds outstanding at June 30, 2022, were as follows:
Year Ending
June 30, Principal (1) Totals
2023 8,755,000$ 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 8,750,000 8,750,000
2028-2032 36,580,000 36,580,000
Totals 80,345,000$ 80,345,000$
(1) Includes unaccreted discount in the total
amount of $36,506,711.
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, 2022 amounted to $7,455,000. 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 $10,887,640. For fiscal year 20 21-2022, principal and interest paid were $714,168 With the dissolution of the Redevelopment Agency discussed above, Tax Increment is no longer distributed, and instead the Successor Agency rece ives payments from the County’s Redevelopment Property Tax Trust Fund (RPTTF) that are to be us ed to fund debt service on the Bonds, with no distinction between housing and non-housing revenues.
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City of Pittsburg
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2022
NOTE 15 – SUCCESSOR AGENCY ACTIVITIES (Continued)
The annual debt service requirements to mature th e Series 2006A Bonds outstanding at June 30, 2022, were as follows:
Y ear Ending
June 30, Principal Interest Total
2023 330,000$ 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 400,000 310,162 710,162
2028-2032 2,360,000 1,196,837 3,556,837
2033-2037 3,280,000 487,819 3,767,819
Total 7,455,000$ 3,432,640$ $ 10,887,640
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, 2022 amounted to $20,830,000. 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 $24,967,250. With the dissolution of the Redevelopment Agency discussed above, Tax Increment is no longer distributed, and in stead the Successor Agency receives payments from the County’s Redevelopment Property Tax Trust Fund (RPTTF) that are to be used to fund debt service on the Bond.
The annual debt service requirements to mature th e Series 2014 Bonds outstanding at June 30, 2022 were as follows:
Year Ending
June 30, Principal Interest Total
2023 3,045,000$ 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 2,705,000 453,375 3,158,375
2027-2030 7,715,000 591,375 8,306,375
Total 20,830,000$ 4,137,250$ 24,967,250$
121
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City of Pittsburg
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2022
NOTE 15 – 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 $26,690,000, respectively. The proceeds of the bonds were used to refund and defease all of the outstanding 2004 Series A Housing Set-Aside Redevelopment Agency Tax Allocation Bonds. The 2016 Series A Bonds bear interest rates between 1.323% and 3.984% wi th interest payments made semi-annually on February 1 and August 1 each year commencing August 1, 2016 thro ugh August 1, 2029. The Bonds are secured by an irrevocable pledge of the Pledged Tax Revenues to be derived from Los Medanos II and Los Medanos III subareas and an irrevocable pledge of certain moneys in the Redevelopment Property Tax Trust Fund.
The annual debt service requirements to mature the Series 2016A HSA Bonds outstanding at June 30, 2022, were as follows:
Year Ending
June 30, Principal Interest Total
2023 955,000$ 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 1,110,000 191,204 1,301,204
2028-2030 3,610,000 258,790 3,868,790
Total 8,760,000$ 1,612,352$ 10,372,352$
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 $101,195,000. The issuance of the Bond terminated the swap agreement in connection with the 2004 Series A Bond. The 2016 Series A Bond proceeds were also used to refund and de fease a portion of the outstanding 2008 Series A Redevelopment Agency Subordinate Tax Allocation Refunding Bonds. 122
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City of Pittsburg
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2022
NOTE 15 – SUCCESSOR AGENCY ACTIVITIES (Continued)
The annual debt service payments on the 2016 Seri es A Subordinate Tax Allocation Refunding Bonds outstanding at June 30, 2022, are as follows:
Year Ending
June 30, Principal Interest Total
2023 11,165,000$ 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 14,610,000 2,788,750 17,398,750
2028-2030 48,470,000 3,716,250 52,186,250 Total 113,910,000$ 24,424,500$ 138,334,500$ 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.
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.
123
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City of Pittsburg
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2022
NOTE 15 – SUCCESSOR AGENCY ACTIVITIES (Continued)
As of June 30, 2022, the outstanding principal balance on the bond was fully repaid.
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.
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REQUIRED
SUPPLEMENTARY
INFORMATION
125
317
City of Pittsburg
Required Supplementary Information
For the Year Ended June 30, 2022
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, 2022, 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 department
al 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.
126
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City of Pittsburg
Required Supplementary Information
For the Year Ended June 30, 2022
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 85,582$ (a) Lighting and Landscaping Oak Hill Special Revenue Fund 11,100 (b) Assets Seizure Special Revenue Fund 28,567 (c)
Public Safety CFD 2005-1 Special Revenue Fund 282 (b) Railroad Avenue Specific Area Plan Special Revenue Fund 11,924 (d) Project Amenities Management Special Revenue Fund 154 (b) Fire District CFD 2017-01 Special Revenue Fund 634 (b) (a) The excess was due to the under budget of po rtability in expenditures that the Housing Authority could not absorb due to the short-fa ll status from the Department of Housing and Urban Development (HUD).
(b) The excess was due to the underbudget of CFD’s administrative fees. (c) The excess was due to the under budget of capital outlay. (d) 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. 127
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City of Pittsburg
General Fund
Schedule of Revenues and Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2022
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Property tax 4,373,102$ 4,474,388$ 4,493,882$ 19,494$ Sales tax 16,600,000 21,200,461 20,597,815 (602,646) Franchise tax 4,596,720 5,435,024 5,702,401 267,377 Other taxes 7,680,000 1,447,500 1,750,488 302,988 Intergovernmental revenues 3,489,675 8,750,001 10,592,046 1,842,045 Permits, licenses, and fees 3,787,170 1,353,196 1,177,373 (175,823) Fines and forfeitures 445,875 302,439 411,082 108,643 Service fees 2,358,744 4,695,106 4,180,936 (514,170) Use of money and property 527,280 245,677 (3,321,612) (3,567,289) Other revenues 2,225,112 3,110,176 3,066,655 (43,521) Total revenues 46,083,678 51,013,968 48,651,066 (2,362,902) EXPENDITURES:
Current:
General government 1,593,869 3,723,660 4,234,846 (511,186) City Council 104,491 116,265 114,746 1,519
City Manager and City Clerk 635,245 667,295 596,844 70,451 City Attorney 316,701 349,073 350,164 (1,091)
Human resources 1,181,779 1,539,997 1,258,824 281,173 Finance and services 1,619,728 1,722,448 1,664,064 58,384 Community development and services 8,232,834 8,936,919 7,683,568 1,253,351 Public safety 31,656,679 33,324,675 31,664,917 1,659,758 Public works - administration 115,090 119,019 105,783 13,236 Public works - streets 3,970,751 4,198,676 3,079,822 1,118,854 Public works - parks 191,925 181,625 235,187 (53,562) Total expenditures 49,619,092 54,879,652 50,988,765 3,890,887
OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 534,139 534,139
Transfers in 5,404,250 5,469,367 5,088,144 (381,223) Transfers (out) (2,888,200) (4,332,200) (4,091,950) 240,250 Total other financing sources (uses) 2,516,050 1,137,167 1,530,333 393,166 NET CHANGE IN FUND BALANCE (1,019,364)$ (2,728,517)$ (807,366) 1,921,151$ FUND BALANCE:
Beginning of year 34,513,160
End of year 33,705,794$
128
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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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental revenues 20,380,000$ 19,958,210$ 19,791,910$ (166,300)$ Service fee 1,197,514 1,142,514 1,361,991 219,477
Other revenues 338,090 393,026 389,657 (3,369)
Total revenues 21,915,604 21,493,750 21,543,558 49,808 EXPENDITURES:
Current:
Community development and services 21,892,192 21,549,409 21,634,991 (85,582) Total expenditures 21,892,192 21,549,409 21,634,991 (85,582)
OTHER FINANCING SOURCES (USES)
Transfers in - 75,000 75,000 -
Transfers (out) (18,680) (18,680) (18,680) -
Total other financing sources (uses) (18,680) 56,320 56,320 - NET CHANGE IN FUND BALANCE 4,732$ 661$ (35,113) (35,774)$ FUND BALANCE:
Beginning of year 284,446
End of year 249,333$
Budgeted Amounts
129
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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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Service fees 7,500$ 7,500$ 7,540$ 40$
Use of money and property 25,000 85,872 130,296 44,424 Other revenues 239,539 239,727 339,767 100,040
Total revenues 272,039 333,099 477,603 144,504
EXPENDITURES:
Current:
Community development and services 208,618 290,897 257,032 33,865 Debt service:
Principal retirement 100,263 100,263 100,263 -
Interest and fiscal charges 21,326 21,326 21,326 -
Total expenditures 208,618 290,897 378,621 33,865
OTHER FINANCING SOURCES (USES)
Transfers (out) (562) (75,562) (75,562) -
Total other financing sources (uses) (562) (75,562) (75,562) - NET CHANGE IN FUND BALANCE 62,859$ (33,360)$ 23,420 178,369$ FUND BALANCE:
Beginning of year 6,834,678
End of year 6,858,098$
Budgeted Amounts
130
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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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental revenues 276,953$ 1,020,169$ 295,364$ (724,805)$ Use of money and property - 1,563 3,247 1,684
Other revenues - 217,442 83,356 (134,086)
Total revenues 276,953 1,239,174 381,967 (857,207)
EXPENDITURES:
Current:
Community development and services - - 98,787 (98,787) Public safety - 412,486 205,285 207,201
Total expenditures - 412,486 304,072 207,201
OTHER FINANCING SOURCES (USES)
Transfers (out) - (70,119) (77,894) (7,775)
Total other financing sources (uses) - (70,119) (77,894) (7,775) NET CHANGE IN FUND BALANCE 276,953$ 756,569$ 1 756,568$ FUND BALANCE:
Beginning of year 58,177
End of year 58,178$
Budgeted Amounts
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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, 2022
Last 10 Years*
Measurement Date 2014 2015 2016 2017 2018 2019 2020 2021 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$ 2,424,499$ 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 7,781,919 Differences between expected and actual
experience - (227,056) 696,901 (1,930,694) 1,226,287 2,711,217 1,434,791 (1,431,592) 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) (4,538,899) 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 4,235,927 Total pension liability - beginning 70,559,887 74,924,289 77,691,371 83,234,650 92,305,941 96,155,376 104,439,592 111,326,819 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$ 115,562,746$ 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$ 3,074,038$ Contributions - employee 873,360 1,036,916 902,130 931,204 1,304,579 1,158,921 1,201,689 1,174,220 Net investment income 8,949,231 1,323,594 284,705 6,786,287 5,770,585 4,832,621 3,927,075 18,549,157 Administrative expense - (68,782) (37,256) (90,302) (105,852) (52,429) (110,160) (81,481) 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) (4,538,899) Net Plan to Plan Resource Movement - - - - (29,876) - - 10,124 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 18,187,159 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 81,567,793 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$ 99,754,952$ 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$ 15,807,794$ 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% 86.32% Covered payroll 11,526,481$ 11,958,650$ 12,684,949$ 13,415,686$ 14,252,307$ 16,955,330$ 15,500,208$ 16,948,240$ Net pension liability as percentage of covered
payroll 128.42% 138.49% 174.00% 181.71% 159.17% 155.10% 191.99% 93.27% Notes to Schedule:
* Fiscal year 2015 was the 1st year of implementation, therefore only eight 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 30 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, 2019 and 2020, there were no changes. 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.
Miscellaneous Plan
132
324
CITY OF PITTSBURG, AGENT MULTIPLE EMPLOYER PENSION PLAN
SCHEDULE OF CONTRIBUTIONS
As of fiscal year ending June 30, 2022
Last 10 Years*
Fiscal Year 2015 2016 2017 2018 2019 2020 2021 2022
Actuarially determined contribution 2,464,100$ 2,745,066$ 3,094,191$ 2,253,288$ 2,333,907$ 2,806,210$ 3,072,547$ 3,603,067$ 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) (3,603,067) 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$ 18,566,233$ Contributions as a percentage of covered
payroll 20.61% 21.64% 23.06% 15.81% 13.77% 18.10% 18.13% 19.41% Notes to Schedule
Valuation date: June 30, 2020
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, and 2.875% for 2020, and 2.50% for 2021 and 2022 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 eight 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, 2021, an d 2022 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.
7.50% for 2015 to 2018, 7.375% for 2019, 7.25% for 2020, 7.00% for 2021, and 7.15% for 2022. Net of Pension Plan Investment and Administrative Expenses; includes Inflation.
Miscellaneous Plan
133
325
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, 2022
Measurement Date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 Plan's Proportion of the Net Pension Liability 0.37777% 0.39815% 0.46609% 0.48116% 0.49472% 0.44506% 0.46340% 0.49214% Plan's Proportionate Share of the Net Pension Liability 14,169,983$ 16,405,587$ 21,519,369$ 25,094,362$ 25,389,095$ 27,782,901$ 30,873,359$ 17,271,735$ 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$ 12,076,801$ Plan's Proportionate Share of the Net Pension Liability as a Percentage of it's Covered-Employee Payroll 112.22% 124.90% 151.44% 235.69% 235.00% 231.19% 294.45% 143.02% 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% 74.62% 86.58% 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$ 5,968,738$ * Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.
Safety Plan
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326
CITY OF PITTSBURG, A COST-SHARING DEFINED PENSION PLAN
SCHEDULE OF CONTRIBUTIONS
As of fiscal year ending June 30, 2022
Last 10 Years*
Fiscal Year Ended June 30 2015 2016 2017 2018 2019 2020 2021 2022 Actuarially determined contribution 2,924,602$ 2,449,689$ 2,573,034$ 2,674,332$ 2,771,970$ 3,602,530$ 3,943,074$ 4,278,885$ Contributions in relation to the actuarially determined contributions (2,924,602) (2,44 9,689) (2,573,034) (2,674,332) (2,771,970) (3,602,530) (3,943,074) (4,278,885) 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$ 12,796,156$ Contributions as a percentage of covered payroll 22.27% 17.24% 24.17% 24.75% 23.07% 34.36% 32.65% 33.44% Notes to Schedule
Valuation date: June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 J une 30, 2018 June 30, 2019 June 30, 2020 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 implem entation, therefore only eight years are shown.
Safety Plan
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 2 017 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%
135
327
Measurement Date 2017 2018 2019 2020 2021
Total OPEB Liability
Service Cost 807,000$ 830,803$ 801,058$ 647,726$ 634,868$ Interest 2,558,000 2,680,717 2,806,423 2,720,705 2,794,547 Changes in benefit terms - - - - -
Differences between expected and actual experience - - (2,201,658) - (5,776,939) Changes of assumptions - - (933,286) (710,108) 69,768 Benefit payments (1,625,000) (1,536,951) (1,701,943) (1,476,338) (1,626,643) Net change in total OPEB liability 1,740,000 1,974,569 (1,229,406) 1,181,985 (3,904,399) Total OPEB liability - beginning 37,912,000 39,652,000 41,626,569 40,397,163 41,579,148 Total OPEB liability - ending (a) 39,652,000$ 41,626,569$ 40,397,163$ 41,579,148$ 37,674,749$ Plan fiduciary net position
Contributions - employer 2,106,000$ 2,021,796$ 2,201,943$ 1,976,338$ 726,643$ Contributions - employee - - - - -
Net investment income 295,000 270,566 277,898 172,535 1,527,524 Administrative expense (1,000) (6,320) (919) (2,459) (2,103) Benefit payments (1,625,000) (1,536,951) (1,701,943) (1,476,338) (1,626,643) Net change in plan fiduciary net position 775,000 749,091 776,979 670,076 625,421 Plan fiduciary net position - beginning 2,585,000 3,359,734 4,108,825 4,885,804 5,555,880 Plan fiduciary net position - ending (b) 3,360,000$ 4,108,825$ 4,885,804$ 5,555,880$ 6,181,301$ Net OPEB liability - ending (a)-(b) 36,292,000$ 37,517,744$ 35,511,359$ 36,023,268$ 31,493,448$ Plan fiduciary net position as a
percentage of the total OPEB liability 8.47% 9.87% 12.09% 13.36% 16.41% Covered-employee payroll 15,921,000$ 16,568,668$ 14,845,791$ 14,623,265$ 13,712,707$ Net OPEB liability as a percentage of covered-employee payroll 227.95% 226.44% 239.20% 246.34% 229.67% * Fiscal year 2018 was the first year of implementation, therefore only five 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, 2022
Last 10 Years*
136
328
Fiscal Year Ended June 30, 2018 2019 2020 2021 2022
Actuarially determined contribution 3,938,000$ 4,096,000$ 4,270,000$ 3,911,000$ 4,117,000$ Contributions in relation to the
actuarially determined contribution (2,021,796) (2,201,943) (2,038,794) (726,643) (2,109,185) Contribution deficiency (excess) 1,916,204$ 1,894,057$ 2,231,206$ 3,184,357$ 2,007,815$ Covered-employee payroll 16,568,668$ 14,845,791$ 14,623,265$ 13,712,707$ 13,191,542$ Contributions as a percentage of
covered-employee payroll 23.77% 27.59% 29.20% 28.52% 31.21% Notes to Schedule
Valuation date: June 30, 2017 June 30, 2017 June 30, 2019 June 30, 2019 June 30, 2021 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 2.75%
Discount rate 6.25%
Retirement age
Mortality
* Fiscal year 2018 was the first year of implementation, therefore only five years are shown.
CITY OF PITTSBURG, AGENT MULTIPLE EMPLOYER OPEB PLAN
SCHEDULE OF CONTRIBUTIONS
As of fiscal year ending June 30, 2022*
Last 10 Years*
Entry age normal
The probabilities of Retirement are
based on CalPERS Experience Study
for the period from 2000-2019.
Society of Actuaries Scale MP-21.
20 years remaining as of June 30, 2022
Investment gains and losses spread
over 5-year rolling period
2.50%
Varies by Entry Age and Service
137
329
CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2022
330
SUPPLEMENTARY
INFORMATION
139
331
CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2022
332
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. 141
333
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. 142
334
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. 143
335
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 acco unt 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.
144
336
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.
145
337
City of Pittsburg
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Special Revenue
Small Cities Gas Measure J Lighting &
Grants Tax Tax Fund Landscape
ASSETS
Cash and investments 30,342$ 1,243,194$ 274,918$ 889,818$ Restricted cash and investments - - - -
Receivables:
Accounts - 450,855 151,297 -
Loans and notes 1,278,692 - - -
Leases - - - -
Inventory - - - 37,158
Prepaid items - - - 2,680
Advance to other funds - - - -
Total Assets 1,309,034$ 1,694,049$ 426,215$ 929,656$
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable -$ 763,131$ 48,381$ 145,400$ Refundable deposits - - - -
Loans payable - current 15,000 - - -
Unearned revenue - - - -
Due to other funds - - - -
Advance from other funds - - - -
Total Liabilities 15,000 763,131 48,381 145,400 Deferred inflows of resources:
Unavailable revenue 1,263,692 - - -
Leases - - - -
Total Deferred Inflows of Resources 1,263,692 - - - Fund Balances:
Nonspendable - - - 39,838
Restricted 30,342 930,918 377,834 744,418 Committed - - - -
Assigned - - - -
Unassigned - - - -
Total Fund Balances (deficit) 30,342 930,918 377,834 784,256 Total Liabilities, Deferred Inflows of
Resources and Fund Balances 1,309,034$ 1,694,049$ 426,215$ 929,656$ 146
338
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 75,648$ 278,577$ 315,220$ 18,932$ 5,474,477$ 106,567$ - - - - - -
- - - 30,206 - -
- - - - - -
- - - - - -
- 14,574 - 26,453 - -
- - - - - -
- - - - 302,209 -
75,648$ 293,151$ 315,220$ 75,591$ 5,776,686$ 106,567$ 334$ -$ -$ 8,071$ -$ -$
- 224,370 - - (10,925) -
- - - - - -
- - - 41,487 - -
- - - - - -
- - - - - -
334 224,370 - 49,558 (10,925) -
- - - - - -
- - - - - -
- - - - - -
- 14,574 - 26,453 - -
75,314 - - - 5,787,611 106,567
- - 315,220 - - -
- 54,207 - - - -
- - - (420) - -
75,314 68,781 315,220 26,033 5,787,611 106,567 75,648$ 293,151$ 315,220$ 75,591$ 5,776,686$ 106,567$ (Continued)
147
339
City of Pittsburg
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
HUD NSP
Storm Water Community Neighborhood
Utility Development Stabilization CalHome
(NPDES) Block Grant Program Program
ASSETS
Cash and investments 137,108$ 219,410$ 47,789$ 329,620$ Restricted cash and investments - - - -
Receivables:
Accounts 406,559 86,417 - -
Loans and notes - 235,800 2,042,457 329,826
Leases - - - -
Inventory 1,829 - - -
Prepaid items - - - -
Advance to other funds - - - -
Total Assets 545,496$ 541,627$ 2,090,246$ 659,446$
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable 44,289$ 125,882$ -$ -$ Refundable deposits - - - -
Loans payable - current - 88,769 - -
Unearned revenue - - - -
Due to other funds - - - -
Advance from other funds - - - -
Total liabilities 44,289 214,651 - - Deferred inflows of resources:
Unavailable revenue - 147,031 2,042,457 329,826 Leases - - - -
Total Deferred Inflows of Resources - 147,031 2,042,457 329,826 Fund Balances:
Nonspendable 1,829 - - -
Restricted 499,378 179,945 47,789 329,620 Committed - - - -
Assigned - - - -
Unassigned - - - -
Total fund balances (deficit) 501,207 179,945 47,789 329,620 Total Liabilities, Deferred Inflows of
Resources and Fund Balances 545,496$ 541,627$ 2,090,246$ 659,446$ Special Revenue
148
340
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 7$ 242,338$ 956,505$ 22,887$ 249,630$ 256,533$ -$ - - - - - - -
- - 189,563 - - 24,380 -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
7$ 242,338$ 1,146,068$ 22,887$ 249,630$ 280,913$ -$ -$ -$ 25,577$ -$ -$ 266$ -$
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - 25,577 - - 266 -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
7 242,338 1,120,491 22,887 249,630 280,647 - - - - - - - -
- - - - - - -
- - - - - - -
7 242,338 1,120,491 22,887 249,630 280,647 - 7$ 242,338$ 1,146,068$ 22,887$ 249,630$ 280,913$ -$ (Continued)
Special Revenue
149
341
City of Pittsburg
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Pittsburg Public,
Arts & Hillview Jr. Education, and Railroad Avenue
Community High Athletic Government Specific Area
Foundation Field Fees (PEG) Plan
ASSETS
Cash and investments 707,632$ 420,622$ 562,634$ -$ Restricted cash and investments - - - -
Receivables:
Accounts 70 - 42,227 -
Loans and notes 423,595 - - -
Leases 560,423 - - -
Inventory 153,408 - - -
Prepaid items 4,143 - - -
Advance to other funds - - - -
Total Assets 1,849,271$ 420,622$ 604,861$ -$
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable 410,556$ -$ 8,417$ -$ Refundable deposits 26,200 - - -
Loans payable - current - - - -
Unearned revenue 78,581 - - -
Due to other funds - - - -
Advance from other funds - - - 3,105,049
Total Liabilities 515,337 - 8,417 3,105,049 Deferred inflows of resources:
Unavailable revenue 423,595 - - -
Leases 533,746 - - -
Total Deferred Inflows of Resources 957,341 - - - Fund Balances:
Nonspendable 157,551 - - -
Restricted 219,042 - - -
Committed - 420,622 596,444 -
Assigned - - - -
Unassigned - - - (3,105,049)
Total Fund Balances (deficit) 376,593 420,622 596,444 (3,105,049) Total Liabilities, Deferred Inflows of
Resources and Fund Balances 1,849,271$ 420,622$ 604,861$ -$ Special Revenue
150
342
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 173,418$ 40,139$ -$ 3,320,648$ 775,928$ 23,731$ 8,484$ - - - - - - 3,248,359
- - - 37,070 - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
173,418$ 40,139$ -$ 3,357,718$ 775,928$ 23,731$ 3,256,843$ -$ -$ -$ 685,881$ -$ -$ -$
1,066 - - - - - -
- - - - - - -
- - - - - - -
- - 754 - - - -
- - 375,000 - - - -
1,066 - 375,754 685,881 - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
172,352 40,139 - 2,671,837 775,928 23,731 3,256,843 - - - - - - -
- - - - - - -
- - (375,754) - - - -
172,352 40,139 (375,754) 2,671,837 775,928 23,731 3,256,843 173,418$ 40,139$ -$ 3,357,718$ 775,928$ 23,731$ 3,256,843$ (Continued)
Special Revenue
151
343
City of Pittsburg
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Traffic
Inclusionary Impact Kirker Creek Traffic
Housing Fair Share Drainage Fees Mitigation
ASSETS
Cash and investments 38,837$ 527,032$ 363,307$ 5,064,131$ Restricted cash and investments - - - -
Receivables:
Accounts - - - 145,180
Loans and notes - - - -
Leases - - - -
Inventory - - - -
Prepaid items - - - 5,000
Advance to other funds 380,000 - - -
Total assets 418,837$ 527,032$ 363,307$ 5,214,311$
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable -$ -$ -$ 2,063$
Refundable deposits - - - 5,000
Loans payable - current - - - -
Unearned revenue - - - -
Due to other funds - - - -
Advance from other funds - - - -
Total Liabilities - - - 7,063
Deferred inflows of resources:
Unavailable revenue - - - -
Leases - - - -
Total Deferred Inflows of Resources - - - -
Fund Balances:
Nonspendable 380,000 - - 5,000
Restricted 38,837 527,032 363,307 5,202,248 Committed - - - -
Assigned - - - -
Unassigned - - - -
Total Fund Balances (deficit) 418,837 527,032 363,307 5,207,248 Total Liabilities, Deferred Inflows of
Resources and Fund Balances 418,837$ 527,032$ 363,307$ 5,214,311$ Capital Projects
152
344
Capital Projects
Regional Infrastructure Community Bailey
Capital Park Traffic Repair & Capital Road
Improvement Dedication Mitigation Replacement Improvement Maintenance 4,282,226$ 2,434,027$ 451,255$ 29,851$ 350,301$ 1,764,639$ - - - - - -
81,227 - - - - 40,255
- - - - - -
- - - - - -
- 886 - - - -
- - - - - -
- - 3,105,049 - - -
4,363,453$ 2,434,913$ 3,556,304$ 29,851$ 350,301$ 1,804,894$ 220,792$ 5,201$ -$ -$ 18,529$ -$ - - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
220,792 5,201 - - 18,529 -
- - - - - -
- - - - - -
- - - - - -
- 886 3,105,049 - - -
- 2,428,826 451,255 - - 1,804,894 4,142,661 - - 29,851 331,772 - - - - - - -
- - - - - -
4,142,661 2,429,712 3,556,304 29,851 331,772 1,804,894 4,363,453$ 2,434,913$ 3,556,304$ 29,851$ 350,301$ 1,804,894$ (Continued)
153
345
City of Pittsburg
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Gas Tax-Road Regional Non-Major
Maintenance & Freeway Governmental
Rehabilitation Security Fee Funds
ASSETS
Cash and investments 1,938,245$ -$ 34,446,607$ Restricted cash and investments - - 3,248,359
Receivables:
Accounts 141,309 263,424 2,090,039
Loans and notes - - 4,310,370
Leases - - 560,423
Inventory - - 234,308
Prepaid items - - 11,823
Advance to other funds - - 3,787,258
Total assets 2,079,554$ 263,424$ 48,689,187$ Liabilities:
Accounts payable 100,571$ 836$ 2,614,177$
Refundable deposits - - 245,711
Loans payable - current - - 103,769
Unearned revenue - - 120,068
Due to other funds - 467,709 468,463
Advance from other funds - - 3,480,049
Total Liabilities 100,571 468,545 7,032,237
Deferred inflows of resources:
Unavailable revenue - - 4,206,601
Leases - - 533,746
Total Deferred Inflows of Resources - - 4,740,347
Fund Balances:
Nonspendable - - 3,731,180
Restricted 1,978,983 - 30,980,990
Committed - - 5,836,570
Assigned - - 54,207
Unassigned - (205,121) (3,686,344)
Total Fund Balances (deficit) 1,978,983 (205,121) 36,916,603 Total Liabilities, Deferred Inflows of
Resources and Fund Balances 2,079,554$ 263,424$ 48,689,187$ Capital Projects
154
346
CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2022
347
City of Pittsburg
Combining Statements of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2022
Special Revenue
Small Cities Gas Measure J Li ghting &
Grants Tax Tax Fund Landscape
REVENUES:
Franchise tax -$ -$ -$ -$
Other taxes - 1,751,819 1,038,161 -
Intergovernmental revenues - 277,771 149,997 -
Licenses, permits, and fees - - - -
Fines and forfeitures - - - -
Special assessments - - - 2,975,891
Service fees - - - -
Use of money and property 825 9,831 2,072 4,678
Other revenues 169,354 - - 3,638
Total Revenues 170,179 2,039,421 1,190,230 2,984,207 EXPENDITURES:
Current:
General government - - - 53,320
Finance and services - - - -
Community services 726 - 295,699 -
Public safety - - - -
Public works - administration - - - -
Public works - streets - 1,264,217 - 4,544,358
Capital outlay and improvements - - 146,482 -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 726 1,264,217 442,181 4,597,678
REVENUES OVER (UNDER)
EXPENDITURES 169,453 775,204 748,049 (1,613,471)
OTHER FINANCING SOURCES (USES):
Transfers in 10,000 522,325 - 1,904,986
Transfers out (169,354) (1,612,000) (785,000) (109,753) Total other financing sources (uses) (159,354) (1,089,675) (785,000) 1,795,233 Net change in fund balances 10,099 (314,471) (36,951) 181,762 FUND BALANCES (DEFICITS):
Beginning of Year 20,243 1,245,389 414,785 602,494
End of Year 30,342$ 930,918$ 377,834$ 784,256$ 156
348
Southwest
Lighting & Marina Vista Local Law Southwest Pittsburg
Landscape Assets Field Enforcement Pittsburg GHAD II
Oak Hills Seizure Replacement Block Grant GHAD II Admin -$ -$ -$ -$ -$ -$
- - - - 1,334,331 -
- - - 108,442 - -
- - - - - -
- 18,586 - - - -
33,959 - - - - -
- - - - - -
572 28 2,590 377 42,647 1,744
- - - - 12,145 -
34,531 18,614 2,590 108,819 1,389,123 1,744
- - - - - -
- - - - - -
- - - 38,126 180,242 327,706
- 28,567 - 70,693 - -
- - - - - -
31,500 - - - - -
- - - - - -
- - - - - -
- - - - - -
31,500 28,567 - 108,819 180,242 327,706
3,031 (9,953) 2,590 - 1,208,881 (325,962)
1,500 - - - - 330,035
- - - - (330,035) (4,073)
1,500 - - - (330,035) 325,962
4,531 (9,953) 2,590 - 878,846 -
70,783 78,734 312,630 26,033 4,908,765 106,567
75,314$ 68,781$ 315,220$ 26,033$ 5,787,611$ 106,567$ (Continued)
Special Revenue
157
349
City of Pittsburg
Combining Statements of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2022
HUD NSP
Storm Water Communit y Neighborhood
Utility Development Stabilization CalHome
(NPDES) Block Grant Pro gram Program
REVENUES:
Franchise tax -$ -$ -$ -$
Other taxes 1,053,377 - - -
Intergovernmental revenues - 626,202 - -
Licenses, permits, and fees - - - -
Fines and forfeitures - - - -
Special assessments - - - -
Service fees - - - -
Use of money and property 1,853 109 393 2,727
Other revenues - 28,955 - -
Total Revenues 1,055,230 655,266 393 2,727 EXPENDITURES:
Current:
General government - - - -
Finance and services - - - -
Community services - 568,586 - 4,187
Public safety - 48,873 - -
Public works - administration 471,682 - - -
Public works - streets 653,965 - - -
Capital outlay and improvements - - - -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 1,125,647 617,459 - 4,187
REVENUES OVER (UNDER)
EXPENDITURES (70,417) 37,807 393 (1,460)
OTHER FINANCING SOURCES (USES):
Transfers in - 169,354 - -
Transfers out (10,983) (11,545) - -
Total other financing sources (uses) (10,983) 157,809 - - Net change in fund balances (81,400) 195,616 393 (1,460) FUND BALANCES (DEFICITS):
Beginning of Year 582,607 (15,671) 47,396 331,080
End of Year 501,207$ 179,945$ 47,789$ 329,620$ Special Revenue
158
350
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 -$ -$ -$ -$ -$ -$ -$
- - - 385,858 773,835 - -
- - 106,019 - - 24,380 -
- - 747,026 - - - -
- - - - - - -
- 1,227,595 - - - 122,823 -
- - 4,650 - - - -
- 1,035 6,594 154 1,242 1,790 -
- - 20,366 - - - -
- 1,228,630 884,655 386,012 775,077 148,993 -
- - - - - - -
- - - - - - -
- - 323,785 - - - -
- 5,270 216,405 690 849 - -
- - - - - - -
- - - - - 43,510 -
- - - - - - -
72,852 - - - - - -
1,645 4,423 - - 4,333 4,547 -
74,497 9,693 540,190 690 5,182 48,057 -
(74,497) 1,218,937 344,465 385,322 769,895 100,936 - 74,500 - - - - - -
- (1,081,250) (4,213) (399,000) (700,000) (702) - 74,500 (1,081,250) (4,213) (399,000) (700,000) (702) - 3 137,687 340,252 (13,678) 69,895 100,234 -
4 104,651 780,239 36,565 179,735 180,413 -
7$ 242,338$ 1,120,491$ 22,887$ 249,630$ 280,647$ -$ (Continued)
Special Revenue
159
351
City of Pittsburg
Combining Statements of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2022
Pittsburg Public, Education
Arts & Hillview Jr. and Railroad Avenue
Community High Athletic Government Fees Specific Area
Foundation Field (PEG) Plan
REVENUES:
Franchise tax -$ -$ 152,234$ -$
Other taxes - - - -
Intergovernmental revenues - - - -
Licenses, permits, and fees - - - -
Fines and forfeitures - - - -
Special assessments - - - -
Service fees 6,792 - - -
Use of money and property 40,384 3,457 5,367 -
Other revenues 1,485,771 - - -
Total Revenues 1,532,947 3,457 157,601 -
EXPENDITURES:
Current:
General government - - - -
Finance and services - - - -
Community services 1,206,638 - 43,439 -
Public safety - - - -
Public works - administration - - - -
Public works - streets - - - -
Capital outlay and improvements - - - -
Debt service:
Principal retirement 60,345 - - -
Interest and fiscal charges 24,776 - - 11,924
Total Expenditures 1,291,759 - 43,439 11,924
REVENUES OVER (UNDER)
EXPENDITURES 241,188 3,457 114,162 (11,924)
OTHER FINANCING SOURCES (USES):
Transfers in - - - -
Transfers out - - (500,000) -
Total other financing sources (uses) - - (500,000) - Net change in fund balances 241,188 3,457 (385,838) (11,924) FUND BALANCES (DEFICITS):
Beginning of Year 135,405 417,165 982,282 (3,093,125) End of Year 376,593$ 420,622$ 596,444$ (3,105,049)$ Special Revenue
160
352
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 -$ -$ -$ -$ -$ -$ -$
- - - 59,384 - - -
- - - 50,420 - - -
- - - - - - -
- - - - - - -
53,699 23,681 - - - - -
- - - - - - 4,406,317
1,229 249 - 684,736 6,447 246 4,602
9,950 - - - - - -
64,878 23,930 - 794,540 6,447 246 4,410,919
- - - - - 25,000 -
- - - - - - 271,196
3,554 3,204 816 780,420 - - -
- - - - - - -
- - - - 66,889 - -
- - - - - - -
- - - - - - -
- - - - - - 2,405,000
- - - - - - 1,727,951
3,554 3,204 816 780,420 66,889 25,000 4,404,147 61,324 20,726 (816) 14,120 (60,442) (24,754) 6,772 - - - - - - -
- - - - - - -
- - - - - - -
61,324 20,726 (816) 14,120 (60,442) (24,754) 6,772 111,028 19,413 (374,938) 2,657,717 836,370 48,485 3,250,071 172,352$ 40,139$ (375,754)$ 2,671,837$ 775,928$ 23,731$ 3,256,843$ (Continued)
Special Revenue
161
353
City of Pittsburg
Combining Statements of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2022
Kirker Creek
Inclusionary Traffic Impact Draina ge Traffic
Housing Fair Share Fees Mitigation
REVENUES:
Franchise tax -$ -$ -$ -$
Other taxes - - - -
Intergovernmental revenues - - - -
Licenses, permits, and fees - - - 1,330,212
Fines and forfeitures - - - -
Special assessments - - - -
Service fees - - - -
Use of money and property 319 4,331 2,986 39,316
Other revenues - - - 7,412
Total Revenues 319 4,331 2,986 1,376,940
EXPENDITURES:
Current:
General government - - - -
Finance and services - - - -
Community services - - - -
Public safety - - - -
Public works - administration ----
Public works - streets - - - -
Capital outlay and improvements - - - 75,970
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures - - - 75,970
REVENUES OVER (UNDER)
EXPENDITURES 319 4,331 2,986 1,300,970
OTHER FINANCING SOURCES (USES):
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 319 4,331 2,986 1,300,970 FUND BALANCES (DEFICITS):
Beginning of Year 418,518 522,701 360,321 3,906,278
End of Year 418,837$ 527,032$ 363,307$ 5,207,248$
Capital Projects
162
354
Regional Infrastructure Communit y Bailey
Capital Park Traffic Repair & Capital Road
Improvement Dedication Miti gation Replacement Improvement Maintenance -$ -$ -$ -$ -$ -$
- - - - - -
160,739 - - - - -
- 919,314 - - - 159,850
- - - - - -
- - - - - -
- - - - - -
22,131 21,417 15,633 245 2,717 14,014
- - - - - -
182,870 940,731 15,633 245 2,717 173,864
- - - - - -
- - - - - -
- - - - 33,089 -
- - - - - -
- ---- -
- - - - - -
905,103 1,218,182 - - - -
- - - - - -
- - - - - -
905,103 1,218,182 - - 33,089 -
(722,233) (277,451) 15,633 245 (30,372) 173,864
3,138,137 - - - 175,000 -
- - - - - -
3,138,137 - - - 175,000 -
2,415,904 (277,451) 15,633 245 144,628 173,864 1,726,757 2,707,163 3,540,671 29,606 187,144 1,631,030
4,142,661$ 2,429,712$ 3,556,304$ 29,851$ 331,772$ 1,804,894$ (Continued)
Capital Projects
163
355
City of Pittsburg
Combining Statements of Revenues, Expenditures and Changes in Fund Balance Non-Major Governmental Funds
For the year ended June 30, 2022
Total
Gas Tax-Road Re gional Non-Major
Maintenance & Freewa y Governmental
Rehabilitation Securit y Fee Funds
REVENUES:
Franchise tax -$ -$ 152,234$
Other taxes - - 6,396,765
Intergovernmental revenues 1,552,993 - 3,056,963
Licenses, permits, and fees - - 3,156,402
Fines and forfeitures - - 18,586
Special assessments - - 4,437,648
Service fees - - 4,417,759
Use of money and property 11,395 - 962,482
Other revenues - 263,424 2,001,015
Total Revenues 1,564,388 263,424 24,599,854
EXPENDITURES:
Current:
General government - - 78,320
Finance and services - - 271,196
Community services - - 3,810,217
Public safety - 310,418 681,765
Public works - administration - - 538,571
Public works - streets 508,379 - 7,045,929
Capital outlay and improvements - - 2,345,737
Debt service:
Principal retirement - - 2,538,197
Interest and fiscal charges - - 1,779,599
Total Expenditures 508,379 310,418 19,089,531
REVENUES OVER (UNDER)
EXPENDITURES 1,056,009 (46,994) 5,510,323
OTHER FINANCING SOURCES (USES):
Transfers in 161,000 - 6,486,837
Transfers out (522,325) - (6,240,233)
Total other financing sources (uses) (361,325) - 246,604 Net change in fund balances 694,684 (46,994) 5,756,927 FUND BALANCES (DEFICITS):
Beginning of Year 1,284,299 (158,127) 31,159,676
End of Year 1,978,983$ (205,121)$ 36,916,603$ Capital Projects
164
356
CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2022
357
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, 2022
SMALL CITIES GRANTS GAS TAX
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES:
Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - 1,642,500 1,751,819 109,319 Intergovernmental revenues - - - - 277,771 277,771 Licenses, permits, and fees - - - 230,742 - (230,742) Fines and forfeitures - - - - - -
Special assessments - - - - - -
Service fees - - - - - -
Use of money and property 192 825 633 6,500 9,831 3,331 Other revenues 51,066 169,354 118,288 - - - Total revenues 51,258 170,179 118,921 1,879,742 2,039,421 159,679 EXPENDITURES:
Current:
General government - - - - - -
Finance and services - - - - - -
Community services 12,447 726 11,721 - - - Public safety - - - - - -
Public works - administration - - - - - -
Public works - streets - - - 1,731,162 1,264,217 466,945 Capital outlay and improvements - - - - - -
Debt service:
Principal retirement - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures 12,447 726 11,721 1,731,162 1,264,217 466,945
REVENUES OVER (UNDER)
EXPENDITURES 38,811 169,453 130,642 148,580 775,204 626,624 OTHER FINANCING SOURCES (USES):
Transfers in 10,000 10,000 - 522,325 522,325 - Transfers out - (169,354) (169,354) (1,612,000) (1,612,000) - Total other financing sources (uses) 10,000 (159,354) (169,354) (1,089,675) (1,089,675) - Net change in fund balances 48,811$ 10,099 (38,712)$ (941,095)$ (314,471) 626,624$ FUND BALANCES (DEFICITS):
Beginning of year 20,243 1,245,389
End of year 30,342$ 930,918$
SPECIAL REVENUE
166
358
LIGHTING AND LANDSCAPING
MEASURE J TAX LIGHTING AND LANDSCAPE
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative) -$ -$ -$ -$ -$ -$ -$ -$ -$
1,038,161 1,038,161 - - - - - - -
4,725,780 149,997 (4,575,783) - - - - - - - - - - - - - - -
- - - - - - - - -
- - - 3,074,649 2,975,891 (98,758) 33,959 33,959 - - - - - - - - - -
312 2,072 1,760 2,600 4,678 2,078 380 572 192 61,310 - (61,310) 3,639 3,638 (1) - - - 5,825,563 1,190,230 (4,635,333) 3,080,888 2,984,207 (96,681) 34,339 34,531 192 - - - 113,424 53,320 60,104 - - - - - - - - - - - -
590,093 295,699 294,394 - - - - - - - - - - - - - - -
- - - - - - - - -
- - - 4,913,047 4,544,358 368,689 20,400 31,500 (11,100) 4,583,669 146,482 4,437,187 - - - - - - - - - - - - - - -
- - - - - - - - -
5,173,762 442,181 4,731,581 5,026,471 4,597,678 428,793 20,400 31,500 (11,100) 651,801 748,049 96,248 (1,945,583) (1,613,471) 332,112 13,939 3,031 (10,908) - - - 1,904,986 1,904,986 - 1,500 1,500 - (785,000) (785,000) - (109,753) (109,753) - - - - (785,000) (785,000) - 1,795,233 1,795,233 - 1,500 1,500 - (133,199)$ (36,951) 96,248$ (150,350)$ 181,762 332,112$ 15,439$ 4,531 (10,908)$ 414,785 602,494 70,783
377,834$ 784,256$ 75,314$
(Continued)
SPECIAL REVENUE
OAK HILL
167
359
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, 2022
SPECIAL REVENUE
ASSETS SEIZURE MARINA VISTA FIELD REPLACEMENT
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES:
Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - - - -
Licenses, permits, and fees - - - - - -
Fines and forfeitures 3,262 18,586 15,324 - - - Special assessments - - - - - -
Service fees - - - - - -
Use of money and property 15 28 13 2,500 2,590 90 Other revenues - - - - - -
Total revenues 3,277 18,614 15,337 2,500 2,590 90 EXPENDITURES:
Current:
General government - - - - - -
Finance and services - - - - - -
Community services - - - - - -
Public safety - 28,567 (28,567) - - -
Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements - - - - - -
Debt service:
Principal retirement - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures - 28,567 (28,567) - - -
REVENUES OVER (UNDER)
EXPENDITURES 3,277 (9,953) (13,230) 2,500 2,590 90 OTHER FINANCING SOURCES (USES):
Transfers in - - - - - -
Transfers out - - - - - -
Total other financing sources (uses) - - - - - -
Net change in fund balances 3,277$ (9,953) (13,230)$ 2,500$ 2,590 90$ FUND BALANCES (DEFICITS):
Beginning of year 78,734 312,630
End of year 68,781$ 315,220$
168
360
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 (Negative) Budget Actual (Negative) Budget Actual (Negative) -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - 1,134,331 1,334,331 200,000 - - - 197,696 108,442 (89,254) - - - - - - - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
208 377 169 33,000 42,647 9,647 1,000 1,744 744 - - - - 12,145 12,145 - - - 197,904 108,819 (89,085) 1,167,331 1,389,123 221,792 1,000 1,744 744 - - - - - - - - -
- - - - - - - - -
70,819 38,126 32,693 295,724 180,242 115,482 398,724 327,706 71,018 83,392 70,693 12,699 - - - - - - - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
154,211 108,819 45,392 295,724 180,242 115,482 398,724 327,706 71,018 43,693 - (43,693) 871,607 1,208,881 337,274 (397,724) (325,962) 71,762 - - - - - 510,000 330,035 (179,965)
- - - (510,000) (330,035) 179,965 (4,073) (4,073) - - - - (510,000) (330,035) 179,965 505,927 325,962 (179,965) 43,693$ - (43,693)$ 361,607$ 878,846 517,239$ 108,203$ - (108,203)$ 26,033 4,908,765 106,567
26,033$ 5,787,611$ 106,567$
(Continued)
169
361
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, 2022
SPECIAL REVENUE
STORM WATER HUD COMMUNITY DEVELOPMENT
UTILITY NPDES BLOCK GRANT
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES:
Franchise tax -$ -$ -$ -$ -$ -$
Other taxes 1,259,431 1,053,377 (206,054) - - - Intergovernmental revenues - - - 826,788 626,202 (200,586) Licenses, permits, and fees - - - - - -
Fines and forfeitures - - - - - -
Special assessments - - - - - -
Service fees - - - - - -
Use of money and property 2,500 1,853 (647) - 109 109 Other revenues - - - 1,086 28,955 27,869 Total revenues 1,261,931 1,055,230 (206,701) 827,874 655,266 (172,608) EXPENDITURES:
Current:
General government 15,764 - 15,764 - - -
Finance and services - - - - - -
Community services - - - 388,340 568,586 (180,246) Public safety - - - 235,489 48,873 186,616 Public works - administration 681,573 471,682 209,891 - - - Public works - streets 974,709 653,965 320,744 - - - Capital outlay and improvements - - - - - -
Debt service:
Principal retirement - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures 1,672,046 1,125,647 546,399 623,829 617,459 6,370
REVENUES OVER (UNDER)
EXPENDITURES (410,115) (70,417) 339,698 204,045 37,807 (166,238) OTHER FINANCING SOURCES (USES):
Transfers in - - - - 169,354 169,354
Transfers out (10,983) (10,983) - (163,545) (11,545) 152,000 Total other financing sources (uses) (10,983) (10,983) - (163,545) 157,809 321,354 Net change in fund balances (421,098)$ (81,400) 339,698$ 40,500$ 195,616 155,116$ FUND BALANCES (DEFICITS):
Beginning of year 582,607 (15,671)
End of year 501,207$ 179,945$
170
362
SPECIAL REVENUE
NSP NEIGHBORHOOD CALIFORNIA ENERGY
STABILIZATION PROGRAM CALHOME PROGRAM CONSERVATION PROGRAM Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative) -$ -$ -$ -$ -$ -$ - $ -$ -$
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
350 393 43 2,500 2,727 227 - - - - - - - - - - - -
350 393 43 2,500 2,727 227 - - - - - - - - - - - -
- - - - - - - - -
- - - 100,000 4,187 95,813 - - - - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - 72,852 72,852 -
- - - - - - 1,645 1,645 -
- - - 100,000 4,187 95,813 74,497 74,497 - 350 393 43 (97,500) (1,460) 96,040 (74,497) (74,497) - - - - - - - 74,500 74,500 -
- - - - - - - - -
- - - - - - 74,500 74,500 -
350$ 393 43$ (97,500)$ (1,460) 96,040$ 3$ 3 -$ 47,396 331,080 4
47,789$ 329,620$ 7$
(Continued)
171
363
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, 2022
SPECIAL REVENUE
SAN MARCO CFD 2004-1 SOLID WASTE
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES:
Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - - 106,019 106,019 Licenses, permits, and fees - - - 700,000 747,026 47,026 Fines and forfeitures - - - - - -
Special assessments 1,227,595 1,227,595 - - - - Service fees - - - 3,500 4,650 1,150 Use of money and property 1,150 1,035 (115) 5,500 6,594 1,094 Other revenues - - - 180,000 20,366 (159,634) Total revenues 1,228,745 1,228,630 (115) 889,000 884,655 (4,345) EXPENDITURES:
Current:
General government - - - - - -
Finance and services - - - - - -
Community services - - - 737,851 323,785 414,066 Public safety 5,000 5,270 (270) 241,980 216,405 25,575 Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements - - - - - -
Debt service:
Principal retirement - - - - - -
Interest and fiscal charges 5,000 4,423 577 - - - Total expenditures 10,000 9,693 307 979,831 540,190 439,641
REVENUES OVER (UNDER)
EXPENDITURES 1,218,745 1,218,937 192 (90,831) 344,465 435,296 OTHER FINANCING SOURCES (USES):
Transfers in - - - - - -
Transfers out (1,050,000) (1,081,250) (31,250) (4,213) (4,213) - Total other financing sources (uses) (1,050,000) (1,081,250) (31,250) (4,213) (4,213) - Net change in fund balances 168,745$ 137,687 (31,058)$ (95,044)$ 340,252 435,296$ FUND BALANCES (DEFICITS):
Beginning of year 104,651 780,239
End of year 242,338$ 1,120,491$
172
364
SPECIAL REVENUE
PARK MAINTENANCE CFD 2007-1
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative) -$ -$ -$ -$ -$ -$ -$ -$ -$
385,858 385,858 - 773,835 773,835 - - - - - - - - - - 40,000 24,380 (15,620) - - - - - - - - -
- - - - - - - - -
- - - - - - 122,822 122,823 1
- - - - - - - - -
103 154 51 800 1,242 442 1,000 1,790 790 - - - - - - - - -
385,961 386,012 51 774,635 775,077 442 163,822 148,993 (14,829) - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
690 690 - 900 849 51 - - -
- - - - - - - - -
- - - - - - 72,644 43,510 29,134 - - - - - - - - -
- - - - - - - - -
- - 4,000 4,333 (333) 6,000 4,547 1,453 690 690 - 4,900 5,182 (282) 78,644 48,057 30,587 385,271 385,322 51 769,735 769,895 160 85,178 100,936 15,758 - - - - - - - - -
(380,000) (399,000) (19,000) (700,000) (700,000) - (702) (702) - (380,000) (399,000) (19,000) (700,000) (700,000) - (702) (702) - 5,271$ (13,678) (18,949)$ 69,735$ 69,895 160$ 84,476$ 100,234 15,758$ 36,565 179,735 180,413
22,887$ 249,630$ 280,647$
(Continued)
PUBLIC SAFETY CFD 2005-1VISTA DEL MAR CFD 2005-2
173
365
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, 2022
SPECIAL REVENUE
COPS HIRING RECOVERY COMMUNITY FOUNDATION
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES:
Franchise tax - $ - $ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - - - -
Licenses, permits, and fees - - - - - -
Fines and forfeitures - - - 600 - (600)
Special assessments - - - - - -
Service fees - - - 11,000 6,792 (4,208) Use of money and property - - - 15,141 40,384 25,243 Other revenues - - - 1,529,921 1,485,771 (44,150) Total revenues - - - 1,556,662 1,532,947 (23,715) EXPENDITURES:
Current:
General government - - - - - -
Finance and services - - - - - -
Community services - - - 1,340,242 1,206,638 133,604 Public safety - - - - - -
Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements - - - - - -
Debt service:
Principal retirement - - - 60,345 60,345 - Interest and fiscal charges - - - 24,776 24,776 - Total expenditures - - - 1,425,363 1,291,759 133,604
REVENUES OVER (UNDER)
EXPENDITURES - - - 131,299 241,188 109,889 OTHER FINANCING SOURCES (USES):
Transfers in - - - - - -
Transfers out - - - - - -
Total other financing sources (uses) - - - - - -
Net change in fund balances -$ - -$ 1 31,299$ 241,188 109,889$ FUND BALANCES (DEFICITS):
Beginning of year - 135,405
End of year - $ 376,593$
PITTSBURG ARTS &
174
366
SPECIAL REVENUE
RAILROAD AVENUE
ATHLETIC FIELD GOVERNMENT FEES (PEG) SPECIFIC AREA PLAN Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative) -$ -$ -$ 150,000$ 152,234$ 2,234$ -$ -$ -$ - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
3,600 3,457 (143) 6,000 5,367 (633) - - - - - - - - - - - -
3,600 3,457 (143) 156,000 157,601 1,601 - - - - - - - - - - - -
- - - - - - - - -
- - - 377,600 43,439 334,161 - - - - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - 11,924 (11,924)
- - - 377,600 43,439 334,161 - 11,924 (11,924) 3,600 3,457 (143) (221,600) 114,162 335,762 - (11,924) (11,924) - - - - - - - - -
- - - (500,000) (500,000) 500,000 - - - - - - (500,000) (500,000) 500,000 - - - 3,600$ 3,457 (143)$ (721,600)$ (385,838) 835,762$ -$ (11,924) (11,924)$ 417,165 982,282 (3,093,125)
420,622$ 596,444$ (3,105,049)$
(Continued)
PUBLIC, EDUCATION, ANDHILLVIEW JR. HIGH
175
367
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, 2022
SPECIAL REVENUE
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES:
Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - - - -
Licenses, permits, and fees - - - - - -
Fines and forfeitures - - - - - -
Special assessments 53,699 53,699 - 23,681 23,681 - Service fees - - - - - -
Use of money and property 800 1,229 429 130 249 119 Other revenues 9,950 9,950 - - - - Total revenues 64,449 64,878 429 23,811 23,930 119 EXPENDITURES:
Current:
General government - - - - - -
Finance and services - - - - - -
Community services 3,400 3,554 (154) - - - Public safety - - - 2,570 3,204 (634)
Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements - - - - - -
Debt service:
Principal retirement - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures 3,400 3,554 (154) 2,570 3,204 (634)
REVENUES OVER (UNDER)
EXPENDITURES 61,049 61,324 275 21,241 20,726 (515) OTHER FINANCING SOURCES (USES):
Transfers in - - - - - -
Transfers out - - - - - -
Total other financing sources (uses) - - - - - -
Net change in fund balances 61,049$ 61,324 275$ 21,241$ 20,726 (515)$ FUND BALANCES (DEFICITS):
Beginning of year 111,028 19,413
End of year 172,352$ 40,139$
PROJECT AMENITIES MANAGEMENT FIRE DISTRICT CFD 2017-01
176
368
SPECIAL REVENUE
MARINA DREDGING
GOLF COURSE INFRASTRUCTURE & IMPROVEMENT
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative) -$ -$ -$ -$ -$ -$ -$ - $ - $
- - - 172,155 59,384 (112,771) - - - - - - 973,462 50,420 (923,042) - - - - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - 671,098 684,736 13,638 3,270 6,447 3,177 - - - - - - - - -
- - - 1,816,715 794,540 (1,022,175) 3,270 6,447 3,177 - - - - - - - - -
- - - - - - - - -
817 816 1 1,726,421 780,420 946,001 299,889 66,889 233,000 - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
817 816 1 1,726,421 780,420 946,001 299,889 66,889 233,000 (817) (816) 1 90,294 14,120 (76,174) (296,619) (60,442) 236,177 - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
(817)$ (816) 1$ 90,294$ 14,120 (76,174)$ (296,619)$ (60,442) 236,177$ (374,938) 2,657,717 836,370
(375,754)$ 2,671,837$ 775,928 $
(Continued)
US EPA GRANT
177
369
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, 2022
SPECIAL REVENUE
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES:
Franchise tax -$ -$ -$ -$ -$ -$
Other taxes 45,600 - (45,600) - - -
Intergovernmental revenues - - - - - -
Licenses, permits, and fees - - - - - -
Fines and forfeitures - - - - - -
Special assessments - - - - - -
Service fees - - - 4,406,317 4,406,317 - Use of money and property 149 246 97 177 4,602 4,425 Other revenues - - - - - -
Total revenues 45,749 246 (45,503) 4,406,494 4,410,919 4,425 EXPENDITURES:
Current:
General government 25,000 25,000 - - - - Finance and services - - - 271,196 271,196 - Community services - - - - - -
Public safety - - - - - -
Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements - - - - - -
Debt service:
Principal retirement - - - 2,405,000 2,405,000 - Interest and fiscal charges - - - 1,727,951 1,727,951 - Total expenditures 25,000 25,000 - 4,404,147 4,404,147 -
REVENUES OVER (UNDER)
EXPENDITURES 20,749 (24,754) (45,503) 2,347 6,772 4,425 OTHER FINANCING SOURCES (USES):
Transfers in - - - - - -
Transfers out - - - - - -
Total other financing sources (uses) - - - - - -
Net change in fund balances 20,749$ (24,754) (45,503)$ 2,347$ 6,772 4,425$ FUND BALANCES (DEFICITS):
Beginning of year 48,485 3,250,071
End of year 23,731$ 3,256,843$
PENSION OBLIGATION
TUSCANY
MEADOWS CFD 2021-1
DEBT SERVICE FUND
178
370
KIRKER CREEK DRAINAGE FEES
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative) - $ -$ -$ - $ -$ -$ -$ -$ -$
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
400 319 (81) 4,100 4,331 231 2,500 2,986 486 - - - - - - - - -
400 319 (81) 4,100 4,331 231 2,500 2,986 486 - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - 1,260 - 1,260
- - - - - - - - -
- - - - - - - - -
- - - - - - 1,260 - 1,260
400 319 (81) 4,100 4,331 231 1,240 2,986 1,746 - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
400$ 319 (81)$ 4,100$ 4,331 231$ 1,240$ 2,986 1,746$ 418,518 522,701 360,321
418,837$ 527,032$ 363,307$
(Continued)
INCLUSIONARY HOUSING
CAPITAL PROJECTS
TRAFFIC IMPACT FAIR SHARE
179
371
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, 2022
TRAFFIC MITIGATION CAPITAL IMPROVEMENT
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES:
Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - 6,662,779 160,739 (6,502,040) Licenses, permits, and fees 1,005,699 1,330,212 324,513 - - - Fines and forfeitures - - - - - -
Special assessments - - - - - -
Service fees - - - - - -
Use of money and property 20,000 39,316 19,316 8,107 22,131 14,024 Other revenues 4,089,199 7,412 (4,081,787) - - - Total revenues 5,114,898 1,376,940 (3,737,958) 6,670,886 182,870 (6,488,016) EXPENDITURES:
Current:
General government - - - - - -
Finance and services - - - - - -
Community services - - - - - -
Public safety - - - - - -
Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements 4,066,890 75,970 3,990,920 10,868,180 905,103 9,963,077 Debt service:
Principal retirement - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures 4,066,890 75,970 3,990,920 10,868,180 905,103 9,963,077
REVENUES OVER (UNDER)
EXPENDITURES 1,048,008 1,300,970 252,962 (4,197,294) (722,233) 3,475,061 OTHER FINANCING SOURCES (USES):
Transfers in - - - 2,788,137 3,138,137 350,000 Transfers out - - - - - -
Total other financing sources (uses) - - - 2,788,137 3,138,137 350,000 Net change in fund balances 1,048,008$ 1,300,970 252,962$ (1,409,157)$ 2,415,904 3,825,061$ FUND BALANCES (DEFICITS):
Beginning of year 3,906,278 1,726,757
End of year 5,207,248$ 4,142,661$
CAPITAL PROJECTS
180
372
PARK DEDICATION REGIONAL TRAFFIC MITIGATION REPAIR & REPLACEMENT Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative) -$ -$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - - -
- - - - - - - - -
2,655,401 919,314 (1,736,087) - - - - - - - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
10,000 21,417 11,417 3,500 15,633 12,133 123 245 122 788 - (788) - - - - - -
2,666,189 940,731 (1,725,458) 3,500 15,633 12,133 123 245 122 - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
4,686,783 1,218,182 3,468,601 18,147 - 18,147 - - - - - - - - - - - -
- - - - - - - - -
4,686,783 1,218,182 3,468,601 18,147 - 18,147 - - - (2,020,594) (277,451) 1,743,143 (14,647) 15,633 30,280 123 245 122 - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
(2,020,594)$ (277,451) 1,743,143$ (14,647)$ 15,633 30,280$ 123$ 245 122$ 2,707,163 3,540,671 29,606
2,429,712$ 3,556,304$ 29,851$
(Continued)
CAPITAL PROJECTS
INFRASTRUCTURE
181
373
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, 2022
CAPITAL IMPROVEMENT BAILEY ROAD MAINTENANCE
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES:
Franchise tax -$ -$ -$ -$ -$ -$
Other taxes - - - - - -
Intergovernmental revenues - - - - - -
Licenses, permits, and fees - - - 100,000 159,850 59,850 Fines and forfeitures - - - - - -
Special assessments - - - - - -
Service fees - - - - - -
Use of money and property 139,553 2,717 (136,836) 12,000 14,014 2,014 Other revenues - - - - - -
Total revenues 139,553 2,717 (136,836) 112,000 173,864 61,864 EXPENDITURES:
Current:
General government - - - - - -
Finance and services - - - - - -
Community services 247,075 33,089 213,986 - - - Public safety - - - - - -
Public works - administration - - - - - -
Public works - streets - - - - - -
Capital outlay and improvements - - - - - -
Debt service:
Principal retirement - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures 247,075 33,089 213,986 - - -
REVENUES OVER (UNDER)
EXPENDITURES (107,522) (30,372) 77,150 112,000 173,864 61,864 OTHER FINANCING SOURCES (USES):
Transfers in 175,000 175,000 - - - - Transfers out - - - - - -
Total other financing sources (uses) 175,000 175,000 - - - - Net change in fund balances 67,478$ 144,628 77,150$ 112,000$ 173,864 61,864$ FUND BALANCES (DEFICITS):
Beginning of year 187,144 1,631,030
End of year 331,772$ 1,804,894$
CAPITAL PROJECTS
COMMUNITY
182
374
MAINTENANCE AND REHABILITATION
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
-$ -$ -$ -$ -$ -$
- - - - - -
2,811,179 1,552,993 (1,258,186) - - - - - - - - -
- - - - - -
- - - - - -
- - - - - -
11,000 11,395 395 - - -
- - - 735,470 263,424 (472,046) 2,822,179 1,564,388 (1,257,791) 735,470 263,424 (472,046) - - - - - -
- - - - - -
- - - - - -
- - - 577,560 310,418 267,142 - - - - - -
3,181,925 508,379 2,673,546 - - - - - - - - -
- - - - - -
- - - - - -
3,181,925 508,379 2,673,546 577,560 310,418 267,142 (359,746) 1,056,009 1,415,755 157,910 (46,994) (204,904) - 161,000 161,000 - - -
(522,325) (522,325) - - - -
(522,325) (361,325) 161,000 - - - (882,071)$ 694,684 1,576,755$ 157,910$ (46,994) (204,904)$ 1,284,299 (158,127)
1,978,983$ (205,121)$
CAPITAL PROJECTS
GAS TAX-ROAD
REGIONAL FREEWAY SECURITY FEE
183
375
CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2022
376
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 Trust Reserve Fund – Used to accumulate funds to pay down CalPERS Unfunded Accrued Liability.
185
377
City of Pittsburg
Combining Statement of Net Position
Internal Service Funds
June 30, 2022
Fleet Building
Maintenance Maintenance Insurance
ASSETS
Current assets:
Cash and investments 1,556,326$ 924,177$ 651,182$ Restricted cash and investments - - -
Receivables:
Accounts 39,136 - -
Inventory 16,170 15,725 -
Prepaid items 1,169 195 -
Total current assets 1,612,801 940,097 651,182
Noncurrent assets:
Capital assets:
Depreciable assets, net 1,422,313 445,978 -
Total noncurrent assets 1,422,313 445,978 -
Total Assets 3,035,114 1,386,075 651,182
LIABILITIES
Current liabilities:
Accounts payable 66,676 63,132 47,978
Salaries payable - - -
Claims and judgments payable - due within one year - - 91,944 Compensated absences - due within one year 32,419 50,514 - Long-term-debt - due within one year 342,737 21,329 - Due to other funds - - -
Advance from other funds - 105,755 -
Total current liabilities 441,832 240,730 139,922
Noncurrent liabilities:
Compensated absences - due in more than one year 10,807 16,838 - Long-term debt - due in more than one year 386,877 103,098 - Total noncurrent liabilities 397,684 119,936 -
Total Liabilities 839,516 360,666 139,922
NET POSITION
Net investment in capital assets 692,699 321,551 -
Restricted - - -
Unrestricted 1,502,899 703,858 511,260
Total Net Position 2,195,598$ 1,025,409$ 511,260$ 186
378
Other
Information / Post 115 Pension
Communication Fringe Employment Trust Reserve
Services Benefits Benefits Fund Total
853,102$ 1,154,322$ 376,621$ -$ 5,515,730$ - - - 2,243,036 2,243,036
- (29) 211 - 39,318
405,284 - - - 437,179
7,150 4,506 - - 13,020
1,265,536 1,158,799 376,832 2,243,036 8,248,283
273,981 - - - 2,142,272
273,981 - - - 2,142,272
1,539,517 1,158,799 376,832 2,243,036 10,390,555
71,594 (1,543) 40,211 - 288,048
- 538,249 3,845 (18) 542,076
- - - - 91,944
42,819 - - - 125,752
- - - - 364,066
- - - 873 873
- - - - 105,755
114,413 536,706 44,056 855 1,518,514
14,273 - - - 41,918
- - - - 489,975
14,273 - - - 531,893
128,686 536,706 44,056 855 2,050,407
273,981 - - - 1,288,231
- - - 2,242,181 2,242,181
1,136,850 622,093 332,776 - 4,809,736
1,410,831$ 622,093$ 332,776$ 2,242,181$ 8,340,148$ 187
379
City of Pittsburg
Combining Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds
For the Year Ended June 30, 2022
Fleet Building
Maintenance Maintenance Insurance
OPERATING REVENUES:
Charges for services 2,117,553$ 2,413,988$ 2,370,200$ Other operating revenues 27,165 10,868 -
Total operating revenues 2,144,718 2,424,856 2,370,200 OPERATING EXPENSES:
Salaries and wages 284,183 409,056 -
Department supplies 908,914 142,521 -
Rentals 39,977 2,458 -
Utilities 4,396 359,194 -
Maintenance and operations 91,067 620,168 -
Depreciation and amortization 727,126 38,665 -
Insurance premiums 26,166 346,868 2,134,203
Insurance deductible 21,069 30,964 131,357
Fringe benefits 268,507 395,777 -
Other operating expenses 13,862 12,611 -
Total operating expenses 2,385,267 2,358,282 2,265,560 OPERATING INCOME (LOSS) (240,549) 66,574 104,640
NONOPERATING REVENUES (EXPENSES):
Gain (loss) on disposal of assets 70,253 (538) -
Investment income (36,598) - -
Total nonoperating revenues 33,655 (538) -
INCOME (LOSS) BEFORE
TRANSFERS (206,894) 66,036 104,640
TRANSFERS:
Transfers in - 20,000 -
Transfers out (9,972) (11,938) -
Transfers in (out) (9,972) 8,062 -
Change in net position (216,866) 74,098 104,640
NET POSITION:
Beginning of year 2,412,464 951,311 406,620
End of year 2,195,598$ 1,025,409$ 511,260$
188
380
Other
Information / Post 115 Pension
Communication Fringe Employment Trust Reserve
Services Benefits Benefits Fund Total
1,290,366$ 1,230,457$ 1,840,320$ 546,141$ 11,809,025$ - 10 - - 38,043
1,290,366 1,230,467 1,840,320 546,141 11,847,068
511,828 - - - 1,205,067
78,102 - - - 1,129,537
- - - - 42,435
- - - - 363,590
584,405 12,700 77,059 - 1,385,399
107,061 - - - 872,852
25,816 - - - 2,533,053
36,422 - - - 219,812
404,274 1,805,629 2,234,277 - 5,108,464
- - - 11,934 38,407
1,747,908 1,818,329 2,311,336 11,934 12,898,616
(457,542) (587,862) (471,016) 534,207 (1,051,548)
- - - - 69,715
4,401 - - (246,243) (278,440)
4,401 - - (246,243) (208,725)
(453,141) (587,862) (471,016) 287,964 (1,260,273)
- - 400,000 - 420,000
- - - - (21,910)
- - 400,000 - 398,090
(453,141) (587,862) (71,016) 287,964 (862,183)
1,863,972 1,209,955 403,792 1,954,217 9,202,331
1,410,831$ 622,093$ 332,776$ 2,242,181$ 8,340,148$
189
381
City of Pittsburg
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2022
Fleet Building
Maintenance Maintenance Insurance
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash received from interfund services provided 2,078,432$ 2,414,308$ 2,370,200$ Cash payments to suppliers for goods and services (1,094,520) (1,563,051) (2,375,497) Cash payments to employees for services (550,483) (784,342) - Other operating revenues (expenses) 27,165 10,868 -
Net cash provided (used) by operating activities 460,594 77,783 (5,297)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:
Interfund receipts - - -
Interfund payments - (25,462) -
Transfers in - 20,000 -
Transfers (out) (9,972) (11,938) -
Net cash provided (used)
by noncapital financing activities (9,972) (17,400) -
CASH FLOWS FROM CAPITAL
FINANCING ACTIVITIES:
Payments made on capital lease (330,238) (21,329) -
Proceeds from sale of capital assets 223,296 - -
Acquisition of capital assets (166,637) - -
Net cash provided (used) (273,579) (21,329) -
by capital financing activities
CASH FLOWS FROM INVESTING ACTIVITIES:
Interest revenue and change in market value of investments (36,598) (18) - Net cash provided (used) by investing activities (36,598) (18) - Net increase (decrease) in cash and cash equivalents 140,445 39,036 (5,297) CASH AND CASH EQUIVALENTS:
Beginning of year 1,415,881 885,141 656,479
End of year 1,556,326$ 924,177$ 651,182$ 1,556,326$ 924,177$ 651,182$
RECONCILIATION OF OPERATING
INCOME (LOSS) TO NET CASH PROVIDED
(USED) BY OPERATING ACTIVITIES:
Operating income (loss) (240,549)$ 66,574$ 104,640$
Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:
Depreciation 727,126 38,665 -
Changes in operating assets and liabilities:
Accounts receivable (39,121) 320 -
Inventory 8,824 - -
Prepaids 1,968 2,432 -
Accounts payable 139 (50,699) 23,636
Salaries and wages payable - - -
Compensated absences 2,207 20,491 -
Insurance claims payable - - (133,573)
Net cash provided (used) by operating activities 460,594$ 77,783$ (5,297)$ NON-CASH TRANSACTIONS:
Retirement of capital assets -$ -$ -$
190
382
Other
Information / Post 115 Pension
Communication Fringe Employment Trust Reserve
Services Benefits Benefits Fund Total
1,290,366$ 1,230,486$ 1,840,320$ 546,141$ 11,770,253$ (635,931) - (37,223) (11,934) (5,718,156)
(896,553) (1,294,823) (2,236,711) (18) (5,762,930)
- 10 1,199,789 - 1,237,832
(242,118) (64,327) 766,175 534,189 1,526,999
- - - 873 873
- - (789,554) - (815,016)
- - 400,000 - 420,000
- - - - (21,910)
- - (389,554) 873 (416,053)
(121,208) - - - (472,775)
- - - - 223,296
(67,189) - - - (233,826)
(188,397) - - - (483,305)
4,401 - - (246,243) (278,458)
4,401 - - (246,243) (278,458)
(426,114) (64,327) 376,621 288,819 349,183
1,279,216 1,218,649 - 1,954,217 7,409,583
853,102$ 1,154,322$ 376,621$ 2,243,036$ 7,758,766$ 853,102$ 1,154,322$ 376,621$
(457,542)$ (587,862)$ (471,016)$ 534,207$ (1,051,548)$ 107,061 - - - 872,852
- 29 1,199,789 - 1,161,017
- - - - 8,824
20,169 (928) - - 23,641
68,645 (13,815) 39,836 - 67,742
- 538,249 (2,434) (18) 535,797
19,549 - - - 42,247
- - - - (133,573)
(242,118)$ (64,327)$ 766,175$ 534,189$ 1,526,999$
-$ -$ -$ -$ -$
191
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CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2022
384
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. 193
385
City of Pittsburg
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2022
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 2,400,882$ 609,109$ 2,413,589$ 5,423,580$ Cash and investments held by fiscal agent 2,281,493 - 759,628 3,041,121 Assessment receivable 1,040,458 - - 1,040,458 Total Assets 5,722,833 609,109 3,173,217 9,505,159
LIABILITIES
Accounts payable 27,906 501,731 54 529,691
Deferred assessments 1,040,458 53,893 - 1,094,351 Total Liabilities 1,068,364 555,624 54 1,624,042
NET POSITION
Restricted for bondholders 4,654,469 53,485 3,173,163 7,881,117 Total Net Position 4,654,469$ 53,485$ 3,173,163$ 7,881,117$ 194
386
City of Pittsburg
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Year Ended June 30, 2022
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 1,552,861$ -$ 2,231,609$ 3,784,470$ Use of money and property 20,400 8,934 18,412 47,746
Total Additions 1,573,261 8,934 2,250,021 3,832,216
DEDUCTIONS
General administration 72,128 - 1,169,334 1,241,462
Payment to bond holders 1,592,437 - 715,993 2,308,430 Total Deductions 1,664,565 - 1,885,327 3,549,892 Change in Net Position (91,304) 8,934 364,694 282,324
NET POSITION
Beginning of Year 4,745,773 44,551 2,808,469 7,598,793 End of Year 4,654,469$ 53,485$ 3,173,163$ 7,881,117$ 195
387
CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2022
388
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. 197
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CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2022
390
Last Ten Fiscal Years
(accrual basis of accounting)
June 30,
2013 2014* 2015** 2016 2017 2018*** 2019 2020 2021 2022**** Governmental activities
Net Investment in
Capital Assets 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$ 235,352,441$ Restricted 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 24,153,450 Unrestricted 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) (10,047,468) Total governmental activities net position 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$ 249,458,423$ Business-type activities
Net Investment in
Capital Assets 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$ 125,448,931$ Restricted 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 33,206,836 Unrestricted 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 10,154,829 Total business-type activities net position 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$ 168,810,596$ Primary government
Net Investment in
Capital Assets 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$ 360,801,372$ Restricted 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 57,360,286 Unrestricted 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) 107,361 Total primary government net position 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$ 418,269,019$ * 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. **** FY 2021-22, The City adopted GASB 87. See FY 2021-22 Note 4 for details.
CITY OF PITTSBURG
Net Position by Component
$(50)
$-
$50
$100
$150
$200
$250
$300
$350
$400
$450
2013 2014* 2015** 2016 2017 201 8*** 2019 2020 2021 2022**** Millions
Unrestricted
Restricted
Net of Related Debt
199
391
CITY OF PITTSBURG
Changes in Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
June 30,
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Expenses
Governmental Activities:
General Government 6,684,607$ 7,027,878$ 10,232,271$ 8,089,040$ 6,933,634$ 7,743,300$ 7,382,598$ 7,496,883$ 7,962,196$ 8,332,916$ Public Safety 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 29,208,631 Public Works 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 14,071,228 Community Development 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 33,049,148 Culture and Recreation 699,730 806,965 862,068 1,012,670 1,019,460 1,238,030 1,206,786 1,259,446 973,336 1,513,337 Interest on Long Term Debt 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 3,739,936 Total Governmental Activities Expenses 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 89,915,196 Business-Type Activities:
Water 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 20,438,566 Wastewater 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 3,002,251 Marina 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 2,673,031 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 9,088,956 Other-Non-Major Enterprise Funds 4,984,797 821,344 750,765 972,469 1,512,250 1,405,996 1,216,482 1,459,490 1,343,580 486,519 Total Business-Type Activities Expenses 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 35,689,323 Total Primary Government Expenses 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$ 125,604,519$ Program Revenues
Governmental Activities:
Charges for Services:
General Government 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$ 9,785,320$ Public Safety 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 2,238,825 Public Works 4,356,858 905,135 524,555 772,724 668,273 768,170 2,114,166 2,043,942 4,224,955 4,769,838 Community Development 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 15,942,608 Culture and Recreation 685,418 762,357 733,235 834,970 911,855 990,982 972,829 972,829 825,802 1,410,536 Operating Grants and Contributions 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 21,201,189 Capital Grants and Contributions 314,203 979,706 48,709 545,127 3,705,925 1,132,855 897,177 822,332 1,442,355 1,332,359 Total Government Activities Program Revenues 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 56,680,675 Continued
200
392
CITY OF PITTSBURG
Changes in Net Position
(continued)
Last Ten Fiscal Years
(Accrual Basis of Accounting)
June 30,
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Business-Type Activities:
Charges for Services:
Water 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 27,544,712 Wastewater 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 5,033,314 Marina 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 2,254,835 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 9,470,936 WaterFront Operations** - - 863,297 1,408,172 1,458,623 1,490,811 1,541,154 1,579,620 1,632,918 871,163 Other-Non-Major Enterprise Funds*** 6,204,779 519,498 - - - - - - - - Operating Grants and Contributions - 40,000 - 270,931 200,127 139,465 179,686 109,206 167,980 125,191 Capital Grants and Contributions 2,019,849 748,904 2,145,271 1,780,581 6,026,102 - 53,000 27,347 - 534,140 Total Business-Type Activities Program Revenue 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 45,834,291 Total Primary Government Program Revenues 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$ 102,514,966$ Net (Expense)/Revenue
Governmental Activities (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)$ (33,234,521)$ Business-Type Activities 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 10,144,968 Total Primary Government Net Expense (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)$ (23,089,553)$ *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
201
393
Changes in Net Position
(continued)
Last Ten Fiscal Years
(Accrual Basis of Accounting)
June 30,
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
General Revenues and Other Changes in Net Position
Governmental Activities:
Taxes:
Property Taxes 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$ 4,895,005$ Sales Taxes 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 20,597,815 Motor Vehicle In-Lieu 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 5,863,791 Buisness License taxes 701,697
Transient Occupancy Taxes 447,537 503,265 645,115 710,501 758,814 831,743 842,605 777,473 594,956 505,971 Nonregulatory Franchise and Business 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 5,854,635 Interest Earnings 74,095 600,555 539,473 743,082 329,042 590,186 1,802,802 1,673,126 2,876,478 (2,863,079) Other 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 3,250,828 Transfers 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 1,543,752 Gain (loss) on sale of assets - - - - (34,554) 15,950 - - - - Total Government Activities 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 40,350,415 Business-Type Activities:
Interest Earnings 268,315 129,786 440,462 665,412 325,437 373,857 1,719,235 1,826,709 423,675 312,307 Transfers (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) (1,543,752) Gain (loss) on sale of assets - 98,692 63,754 - 96,473 56,375 - - - - Total Business-Type Activities (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) (1,231,445) Total Primary Government 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$ 39,118,970$ Change in Net Position
Governmental Activities (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$ 7,115,894$ Business-Type Activities 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 8,913,523 Total Primary Government (876,895) 5,168,151 (12,442,349) (9,065,104) 608,260 998,202 10,431,243 910,672 19,493,461 16,029,417 Prior Period Adjustment (See Note 9F) - - (44,258,992) - - (5,994,006) - - 1,171,619 - Total Primary Government after adjustment (876,895)$ 5,168,151$ (56,701,341)$ (9,065,104)$ 608,260$ (4,995,804)$ 10,431,243$ 910,672$ 20,665,080$ 16,029,417$ 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.
CITY OF PITTSBURG
202
394
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,
2013 2014
General Fund
Reserved 4,628,940$ 4,428,602$
Unreserved 13,544,751 16,185,068
Total General Fund 18,173,691 20,613,670
All Other Governmental Funds
Reserved 12,698,538 11,495,750
Unreserved, designated 12,867,496 15,478,370
Total all other governmental funds 25,566,034 26,974,120 Total Government Funds
Reserved 17,327,478 15,924,352
Unreserved 26,412,247 31,663,438
Total Government Funds 43,739,725$ 47,587,790$
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
50,000,000
2013 2014
Unreserved
Reserved
203
395
CITY OF PITTSBURG
Fund Balances of Governmental Funds
(Post GASB 54 FY2011 Implementation)
2015 2016 2017 2018 2019 2020 2021 2022
General Fund
Nonspendable 2,904,078$ 2,642,564$ 2,410,696$ 2,300,328$ 2,031,396$ 1,817,088$ 1,302,864$ 1,248,860$ Assigned 538,194 666,486 434,778 528,077 802,151 573,069 1,190,087 1,509,170 Unassigned 14,613,983 15,957,212 17,037,283 18,426,657 21,652,919 21,760,428 32,020,209 30,947,761 Total General Fund 18,056,255 19,266,262 19,882,757 21,255,062 24,486,466 24,150,585 34,513,160 33,705,791 All Other Governmental Funds
Nonspendable 291,360$ 272,138$ 272,243$ 263,123$ 346,542$ 336,049$ 340,615$ 309,740$ Restricted 21,381,490 21,194,534 21,316,430 21,977,238 23,662,705 27,658,803 36,773,335 39,483,601 Committed 2,875,776 2,877,225 2,756,478 2,240,940 2,161,973 3,473,472 4,939,883 7,815,553 Assigned 47,972 14,354 29,349 42,127 3,586 37,090 64,160 54,207 Unassigned (486,548) (455,164) (3,745,132) (3,740,451) (3,755,741) (3,909,750) (3,781,016) (3,580,886) Total all other governmental funds 24,110,050 23,903,087 20,629,368 20,782,977 22,419,065 27,595,664 38,336,977 44,082,215 Total Government Funds
Nonspendable 3,195,438$ 2,914,702$ 2,682,939$ 2,563,451$ 2,377,938$ 2,153,137$ 1,643,479$ 1,558,600$ Restricted 21,381,490 21,194,534 21,316,430 21,977,238 23,662,705 27,658,803 36,773,335 39,483,601 Committed 2,875,776 2,877,225 2,756,478 2,240,940 2,161,973 3,473,472 4,939,883 7,815,553 Assigned 586,166 680,840 464,127 570,204 805,737 610,159 1,254,247 1,563,377 Unassigned 14,127,435 15,502,048 13,292,151 14,686,206 17,897,178 17,850,678 28,239,193 27,366,875 Total Fund Balances 42,166,305$ 43,169,349$ 40,512,125$ 42,038,039$ 46,905,531$ 51,746,249$ 72,850,137$ 77,788,006$ For additional detail on Fund Classifications, see Note 9 of Notes to Basic Financial Statements for fiscal years 2015-2021.
For additional detail on Fund Classifications, see Note 10 of Notes to Basic Financial Statements for fiscal year 2022.
Last Eight Fiscal Years
Fiscal Year Ended June 30,
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
2015 2016 2017 2018 2019 2020 2021 2022
Unassigned
Assigned
Committed
Restricted
Nonspendable
204
396
CITY OF PITTSBURG
Changes in Fund Balance of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
{in thousands}
June 30,
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Revenues
Taxes 29,727$ 31,968$ 32,648$ 34,792$ 31,624$ 33,503$ 34,437$ 36,642$ 42,390$ 43,532$ Licenses, permits and fees 3,633 1,888 1,635 2,566 3,532 1,812 3,005 2,341 6,047 4,334 Fines and forfeitures 168 187 172 325 308 433 415 561 486 430 Use of money and property 61 615 542 743 329 590 1,670 1,600 2,871 (2,226) Intergovernmental revenues 17,627 16,060 14,135 15,455 24,098 25,854 29,460 28,300 35,975 33,736 Charges for services 7,333 7,400 9,984 10,126 9,894 9,621 10,360 10,075 9,521 9,968 Other 3,484 3,432 3,027 4,019 3,957 4,907 7,570 4,459 7,544 5,880 Total Revenues 62,033 61,550 62,143 68,026 73,742 76,720 86,917 83,978 104,834 95,654 Expenditures
Current:
General government 3,869 5,454 8,217 6,740 7,321 6,298 6,157 7,771 6,033 7,056 Public safety 19,580 20,842 23,149 24,797 25,895 27,721 30,107 30,937 29,341 32,552 Public works 5,849 7,371 8,469 7,107 7,859 8,102 9,256 8,094 11,178 11,005 Community development 27,909 22,388 22,286 22,393 25,440 25,667 28,055 27,149 32,515 33,485 Culture and recreation 1,855 733 700 862 1,019 862 1,019 1,207 973 1,513 Capital outlay 1,446 813 3,474 2,738 6,600 3,429 3,959 1,078 1,060 2,346 Debt service:
Principal repayment 375 450 589 2,016 2,083 2,155 2,227 2,308 2,391 2,638 Interest and fiscal charges 1,609 1,588 2,890 2,315 2,264 1,999 1,982 1,919 1,815 1,801 Total Expenditures 62,492 59,639 69,774 68,968 78,481 76,233 82,762 80,463 85,306 92,396 Excess (deficiency) of revenues over
(under) expenditures (459) 1,911 (7,631) (942) (4,739) 487 4,155 3,515 19,528 3,258 Other Financing Sources (Uses)
Transfers in 7,235 5,084 6,547 6,814 6,875 6,830 8,477 9,579 9,904 11,650 Transfers (out) (5,950) (3,169) (4,499) (4,869) (4,793) (5,808) (7,813) (8,253) (8,328) (10,504) Refunding tax allocation bonds - - - - - - - - - - Tax allocation bonds issued - - - - - - - - - - Sale of capital assets 4 22 4 - - 17 48 - - 534
Total other financing sources (uses) 1,289 1,937 2,052 1,945 2,082 1,039 712 1,326 1,576 1,680 Net Change in fund balances before 830$ 3,848$ (5,579)$ 1,003$ (2,657)$ 1,526$ 4,867$ 4,841$ 21,104$ 4,938$ Debt service as a percentage of
noncapital expenditures 3.3% 3.5% 5.2% 6.5% 6.0% 5.7% 5.3% 5.3% 5.0% 4.9% 205
397
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 **** 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 2022 2,591,425,680 5,225,394,381 23,288,811 956,204,399 8,796,313,271 53,217,087 342,980,102 8,400,116,082 0.15585 * 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 ACF R 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 porti on 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 enforc eable 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
$10,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Millions
Unsecured Tax Roll
Secured Tax Roll
206
398
CITY OF PITTSBURG
Property Tax Rates
All Overlapping Governments
Last Ten Fiscal Years
Basic Bay East Bay
County Pittsburg Los Area Regional Pittsburg
Fiscal Wide Direct Medanos Rapid Park Unified School Community Year Levy Rate* Hospital Transit District District College Total 2013 1.0000 0.72809 0.0000 0.0043 0.0051 0.1487 0.0087 1.8906 2014 1.0000 0.17411 0.0000 0.0075 0.0078 0.1391 0.0133 1.3343 2015 1.0000 0.14854 0.0231 0.0079 0.0373 0.3241 0.0572 1.5902 2016 1.0000 0.15020 0.0170 0.0058 0.0273 0.2280 0.0419 1.4644 2017 1.0000 0.15142 0.0170 0.0058 0.0273 0.2280 0.0419 1.4656 2018 1.0000 0.15305 0.0170 0.0058 0.0273 0.2280 0.0419 1.4673 2019 1.0000 0.15419 0.0170 0.0058 0.0273 0.2280 0.0419 1.4684 2020 1.0000 0.15451 0.0170 0.0058 0.0273 0.2280 0.0419 1.4687 2021 1.0000 0.15778 0.0170 0.0058 0.0273 0.2280 0.0419 1.4719 2022 1.0000 0.15585 0.0170 0.0058 0.0273 0.2280 0.0419 1.4700 * Pittsburg Direct Rate = the weighted average of City's Share of 1% levy & Redevelopment Rate Source: Contra Costa County Assessors Office & HdL Coren & Cone
0.0000
0.0500
0.1000
0.1500
0.2000
0.2500
0.3000
0.3500
0.4000
0.4500
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Property Tax Rate other than Basic County Wide Levy
Fiscal Year
Los Medanos Hospital BART
East Bay Regional Park District Pittsburg Unified School District Community College
207
399
2021-22 2012-13
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
Corteva Agrriscience 249,789,933$ 1 2.95% -$ 0.00% Calpine Corporation 224,700,000 2 2.66% 355,971,000 2 6.64% USS - Posco Industries 219,512,712 3 2.60% - 0.00% K2 Pure Sol 166,200,760 4 1.97% 261,840,867 4 4.89%
Delta Energy Center LLC 132,600,000 5 1.57% 381,500,000 1 7.12% KW Kirker Creek LLC 109,547,299 6 1.30% 0 0.00%
Dow Chemical Company 98,143,614 7 1.16% 306,423,254 3 5.72% Sierra Pacific Apartments LLC 93,663,079 8 1.11% 99,532,196 7 1.86% San Marco Properties LLC 85,750,747 9 1.01% 53,247,252.00 10 0.99% Douglas Products and PCKG Company LLC 62,391,425 10 0.74% - 0.00% United Spiral LLC - 0.00% 136,521,792 5 2.55%
Century Plaza Corporation - - 63,403,742 8 1.18%
K2 Pure Solutions - - 123,879,034 6 2.31%
Kirker Creek BBS LP - - 54,488,307 9 1.02%
Subtotal 1,442,299,569$ 17.06% 1,836,807,444$ 27.63% Total Net Assessed Valuation:
Fiscal Year 2020-21 $8,453,351,721
Fiscal Year 2011-12 $5,358,557,216
Source: HdL Coren & Cone
CITY OF PITTSBURG
Principal Property Tax Payers
Current Year and Nine Years Ago
208
400
Percent of
Total Total Tax Percent
Fiscal Total Current Tax Percent of Levy Tax Collections Amount % Year Tax Levied Collections County Collected * Collections To Tax Levy Delinquent Delinquent 2013 8,119,308$ 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% 2022 13,622,228 13,526,931 99.30% 13,526,931 99.30% 95,297 0.70% * 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-Contoller (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
$16,000,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Total Tax Levied Current Tax Collections
209
401
CITY OF PITTSBURG
Ratio of Outstanding Debt by Type
Last Ten Fiscal Years
Successor Pension City
Fiscal Agency Obligation Loans/
Year Bonds Bonds Capital Leases Total
2013 -$ 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
2022 32,153,097 854,041 33,007,138
Business-Type Activities
2016 Water Sewer 2022A Water Total Percentage
Fiscal Revenue Revenue I-Bank Revenue Primary of Personal Per Year Bonds Bonds ** Loan Bonds Total Government Income *** Capita *** 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 2022 23,120,000 - 9,673,649 46,264,337 79,057,986 112,065,124 4.86% 1,464 Note : Debt amounts exclude any premiums, discounts, or other amortization amounts. **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. FY2013-2020 numbers corrected for Personal Income and Capita
Please refer to Note 7 for further information for fiscal years 2013-2021.
Please refer to Note 8 for further information for fiscal year 2022.
Sources: City of Pittsburg
U.S. Department of commerce, Bureau of the Census (income and population) Governmental Activities
$-
$10
$20
$30
$40
$50
$60
$70
$80
$90
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Millions
Total Governmental Total Business
210
402
Fiscal POB Capital Lease CEC PG&E Energy Capital Lease Capital Lease Capital Lease Capital Lease Total Percentage of
Total Gross Per Debt Per
Year Bonds * Street Sweeper Energy Efficient Re trofit VOIP System Fleet Vehicles/ Street Sweeper
Fleet Equipment Vehicles/Equipment Debt Revenue Capita Assessed Value 2013 38,351,056$ 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% 2022 32,153,097 - - 124,427 - 175,684 110,483 443,447 33,007,138 31.49% 431.22 0.39% * 'The 2006 Pension Obligation Bonds (POB) includes the accreted amount of Capital Appreciation Bonds. ** FY 17 and 18 percent rates restated to reflect the correct revenue.
General Government Debt Outstanding
CITY OF PITTSBURG
Ratio of General Government Debt Outstanding
Last Ten Fiscal Years*
$30,000,000
$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
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Total Debt
Total Debt
$-
$500.00
$1,000.00
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Per Capita
Per Capita
211
403
CITY OF PITTSBURG
Computation of Direct and Overlapping Debt
June 30, 2022
2021-22 Assessed Valuation (2) $2,776,660,107
Percentage Amount
Total Debt Applicable Applicable
Outstanding To City of To City of
Direct Debt 6/30/2021 Pittsburg (1) Pittsburg
2006 PENSION OBLIGATION BONDS 32,153,097$ 100.000% 32,153,097$ CAPITAL LEASES-STREET SWEEPER/FLEET VEHICLES 729,614 100.000% 729,614 ENERGY EFFICIENT LOANS 124,427 100.000% 124,427 Sub-total Direct Debt 33,007,138
Overlapping Debt
CCC PENSION OBLIGATION BOND 44,925,000 3.610% 1,621,725 CCC PFA 1998A LRB 6,435,000 3.610% 232,294
CCC PFA 1999A LRB 6,310,000 3.610% 227,782
CCC PFA 2002A LRB 4,065,000 3.610% 146,740
CCC PFA 2003A LRB 3,445,000 3.610% 124,359
CCC PFA 2007A LRB 61,030,000 3.610% 2,203,092
CCC PFA 2009A LRB 6,407,008 3.610% 231,283
CCC PFA 2010A-2 LRB 11,995,000 3.610% 433,002
CCC PFA 2010A-3 LRB 20,700,000 3.610% 747,239
CCC PFA 2010B LRB 6,055,000 3.610% 218,576
CCC PFA 2012 LRB 6,212,865 3.610% 224,275
CCC PFA 2015 A&B LRB 37,900,000 3.610% 1,368,133 CCC PFA 2017A LRB 42,320,000 3.610% 1,527,689
CCC PFA 2017B LRB 76,930,000 3.610% 2,777,058
CONTRA COSTA FIRE 26,670,000 7.796% 2,079,130
BART BOND 660,703,057 3.610% 23,850,392
EAST BAY REGIONAL PARK BONDS 77,146,356 3.610% 2,784,868 ANTIOCH USD SFID 1 65,392,208 3.606% 2,358,061
ANTIOCH USD SFID 1 2012 52,465,000 3.606% 1,891,902 MT DIABLO 2002 BOND 244,095,000 4.073% 9,941,719
MT DIABLO 2010 BOND 269,216,615 4.073% 10,964,895 MT DIABLO 2018 BOND 14,538,000 4.073% 592,117
PITTSBURG UNIFIED 1995 BOND 8,305,000 98.756% 8,201,708 PITTSBURG UNIFIED 2004 BOND 54,500,000 98.756% 53,822,168 PITTSBURG UNIFIED 2006 BOND 145,280,000 98.756% 143,473,111 PITTSBURG UNIFIED 2010 BOND 151,533,211 98.756% 149,648,549 PITTSBURG UNIFIED 2014 BOND 78,830,000 98.756% 77,849,569 PITTSBURG UNIFIED 2018 BOND 22,319,178 98.756% 22,041,588 CONTRA COSTA COMMUNITY COLLEGE 2002 BOND 311,230,151 3.622% 11,272,199 CONTRA COSTA COMMUNITY COLLEGE 2006 BOND 354,509,849 3.622% 12,839,712 CONTRA COSTA COMMUNITY COLLEGE 2014 BOND 271,130,000 3.622% 9,819,843 Sub-Total Overlapping Debt 555,514,778
Total Direct and Overlapping Debt 588,521,916$
DEBT TO ASSESSED VALUATION RATIOS
Direct Debt 1.11%
Overlapping Debt 20.01%
Total Debt 21.12%
(1) Overlapping governments are those that coincide, at least in part, with the georgraphic 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 $5,676,673,062 Redevelopment Incremental Valuation Source: HdL Coren & Cone, Contra Costa County Assessor and Auditor combined 2021/22 Lien Date Tax Rolls 212
404
ASSESSED VALUATION:
Secured property assessed value, net of
exempt real property (a) $2,776,660,107
BONDED DEBT LIMIT (15% OF ASSESSED VALUE) (a) $416,499,016 AMOUNT OF DEBT SUBJECT TO LIMIT:
Total Bonded Debt (b) $101,537,434
Less:
Revenue Bonds 69,384,337
32,153,097
LEGAL BONDED DEBT MARGIN $384,345,919
Total net debt
Total Net Debt Legal applicable to the limit
Fiscal Debt Applicable to Debt as a percentage
Year Limit Limit Margin of debt limit
2013 264,754,003$ 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%
2022 416,499,016 32,153,097 384,345,919 8.37%
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.
CITY OF PITTSBURG
Computation of Legal Bonded Debt Margin
June 30, 2022
213
405
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 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 2022 - - - - - - - *
Note: Coverage requirements of a least 1.20 times higher than debt service for any fiscal year. Bond was paid in full Fiscal Ye ar 2020-21 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%
2013 2014 2015 2016 2017 2018 2019 2020 2021
Coverage
214
406
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 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 2022 27,173,166 17,374,154 9,799,012 1,786,510 1,830,449 3,616,959 2.71 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%
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Coverage
215
407
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
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
2022 32,146,744 25,225,000 7,987,046 33,212,046 0.97
* 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 for fiscal years 2013-2021.
Refer to Note 15 for additional information on refunding for fiscal year 2022.
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
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Millions $
Fiscal Years
Revenue Debt Service Payment
216
408
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 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% 2022 76,544 2,303,530,000 30,649 3.9% 1,161,413 6.59% 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%
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Unemployment Rate (%)
5.50%
5.75%
6.00%
6.25%
6.50%
6.75%
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
City Population as a % of County Population
$0
$500
$1,000
$1,500
$2,000
$2,500
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Millions
Total ** Personal Income
$0
$5
$10
$15
$20
$25
$30
$35
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Thousands
Per Capita Personal Income
217
409
CITY OF PITTSBURG
Principal Employers
Current Year and Nine Years Ago
2021-22 *
Percentage Percentage
Number of of Total City Number of of Total City
Employer Employees Rank Employment Employees Rank Employment Pittsburg Unified School District 1,218 1 3.4% 1,147 1 3.3% Los Medanos Community College 719 2 2.0% 525 3 1.5%
United States Steal Company 634 3 1.8% 694 2 2.0%
Dow Chemical Company 420 4 1.2% 400 4 1.2%
City of Pittsburg 326 5 0.9% 220 6 0.6%
Walmart 250 6 0.7% 250 5 0.7%
Ramar Foods 180 7 0.5% 130 10 0.4%
WinCo Foods 173 8 0.5% 148 9 -
Home Depot 170 9 0.5% - - -
Target 163 10 0.5% - 0.0%
Angelica Corporation (Laundry) - - - 175 7 0.5% Mi Pueblo Foods - - - 168 8 0.5% Subtotal 4,253 11.9% 3,857 10.8%
Employees in the City of Pittsburg 35,879 *** 34,525 ** Source: * Telephone Survey by Finance Staff
**2012-13 data from ACFR
*** www.uscensusbureau.com
2012-13 **
218
410
Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 General Government 44 42 42 45 45 43 46 44 43 44
Public Safety (Police) 89 89 95 98 96 101 109 107 109 114 Public Works 22 23 31 33 35 37 35 49 48 55
C o m m u n i t y D e v e l o p m e n t 2 72 93 3 3 73 73 73 74 94 8 5 2 R e c r e a t i o n 788 8999 1 2 1 5 2 0
W a t e r 2 22 62 5 2 52 42 32 12 42 7 2 7
W a s t e w a t e r 755 76676 1 0 1 4
Total 218 222 239 253 252 256 264 291 300 326
Source: City of Pittsburg
CITY OF PITTSBURG
Actual Full-Time Equivalent City Government Employees by Function Last Ten Fiscal Years
0 100
200
300
400
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
FTE's
Fiscal Year
Wastewater
Water
Recreation
Community
Development
Public Works
Public Safety
(Police)
General
Government
219
411
2013 2014 2015 2016
Function/Program
Public safety:
Police:
*** Police calls for Service 67,349 77,569 76,346 72,426 Law violations:
*** Part I and Part II crimes 7,081 7,725 7,729 7,286 *** Physical arrests (adult and juvenile) 3,269 3,225 3,287 2,805 *** Traffic violations (VC14601 & VC12500) 1,175 920 1,032 706 (Fire Protection is Contra Costa County)
Public works
Street Re-surfacing (Miles) 14.26 13.41 1.55 0.80
Streets Repaired (square feet) 82,314 24,404 46,905 52,503 Recreation Services:
***** Aquatic Participants 1,980 2,320 3,100 1,600 * * * Sport Participants 580 850 731 590
Small World Park Gate Attendance 24,732 25,780 28,420 27,666 Senior Services Participants 14,980 ** 19,339 ** 22,423 20,014 Water
Number of Meters Served 17,664 17,880 18,094 18,359
Water Main Breaks 50 59 71 80
Average Daily Consumption (millions of gallons) 9.1 8.2 7.8 7.3 Wastewater
Miles of Sewer Line (Excluding line operated by Delta Diablo District 7-A) 175 177 171 176 Solid Waste
Refuse Landfilled (tons per year) 52,722 53,753 51,564 63,500 Recyclables Processed (tons per year) 42,213 44,213 39,313 48,500 ** FY 2013 & FY 2014 Number corrected. Prior ACFR reported number of classes, updated to reflect number of Participants. *** FY 2016 Numbers corrected.
Source: City of Pittsburg Divisions & Prior Year ACFR's.
CITY OF PITTSBURG
Operating Indicators by Function/Program
Last Ten Fiscal Years
**** For Public Safety effective FY2020 all numbers restated to calendar years to be in line with the DOJ - FBI Uniform Crime Report publication.
220
412
2017 2018 2019 2020 2021 2022
80,631 80,133 87,517 75,865 **** 74,050
7,663 7,778 8,579 6,046 **** 6,309 -
3,329 2,808 4,127 2,382 **** 2,221 -
1,193 908 1,754 1,339 **** 648 -
0 0.97 0.25 0.25 1.50 5.57
44,795 48,305 40,028 70,890 60,514 66,095
2,379 2,301 2,335 6,042 12,129 29,307
650 616 750 - 312 773
25,050 22,839 22,999 14,108 - 12,558
11,305 16,000 17,210 36,344 11,420 10,566
18,574 18,759 18,767 19,028 19,233 19,733
46 32 27 44 60 49
8.6 8 8.1 8.1 8.9 8.4
178 179 180 180 180 172
59,559 70,982 94,092 80,347 90,570 83,021
48,500 42,811 54,940 50,306 58,462 52,794
221
413
2013 2014 2015 2016
Function/Program
Public works
Miles of streets (Center Line) 165.35 165.35 163.79 164.63 Street lights (Total) 2,122 4,331 4,358 4,287
Traffic Signals 60 61 61 63
Culture and recreation:
Community services:
City Parks * 23 23 24 24
City parks acreage 145 145 147 147
Roadway landscaping acreage 19 20 22 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 225 227 229 224 **
Wastewater
Miles of Storm Drains 95 95 101 101
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 ACFR's
CITY OF PITTSBURG
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
222
414
2017 2018 2019 2020 2021 2022
169.90 169.90 169.90 169.90 169.90 169.90
4,287 4,287 4,287 4,287 4,348 4,495
63 63 63 63 64 64
24 26 26 26 26 26
147 322 322 322 322 322
22 22 22 22 22 22
56 56 56 56 56 56
111 1 1 1
111 1 1 1
111 1 1 1
111 1 1 1
111 1 1 1
333 3 3 3
19.3 19.3 19.3 19.3 19.3 19.3
227 227 227 227 229 229
103 104 104 104 106 106
223
415
CITY OF PITTSBURG
Annual Comprehensive Financial Report
June 30, 2022
416
INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED UPON PROCEDURES FOR
COMPLIANCE WITH THE PROPOSITION 111
2022-2023 APPROPRIATIONS LIMIT INCREMENT
Honorable Mayor and Members of the City Council
City of Pittsburg, California
We have performed the procedures enumerated below on the Appropriations Limit Worksheet (Worksheet) of the City of Pittsburg, California, for the year ended June 30, 2023. The City’s management is responsible for the Worksheet.
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of these procedures, which were s uggested by the League of California Cities and presented in their Article XIIIB Appropriations Limi tation Uniform Guidelines, were performed solely to assist you in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all user s of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
The procedures and associated findings are as follows:
A. We obtained the Workshee t and determined that the 2022-2023 Appropriations Limit of $202,168,706 and annual adjustment factors were adopted by Resolution of the City Council. We also determined that the population and inflation options were selected by a recorded vote of the City Council.
B. We recomputed the 2022-2023 Appropriations Limit by multiplying the 2021-2022 Prior Year Appropriations Limit by the Total Growth Factor. We calculated a different 2022-2023 Appropriations Limit of $200,817,744, and dete rmined the difference of $1,350,962 was due to the City using an incorrect County Population Factor.
C. For the Worksheet, we agreed the Per Capita Income Factor, City Popula tion Factor and County Population Factor to California State Department of Finance Worksheets.
We were engaged by the City to perform this ag reed-upon procedures enga gement and conducted our engagement in accordance with atte station standards established by th e American Institute of Certified Public Accountants. We were not engaged to and di d not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the Worksheet.
Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information a nd use of management and th e City Council and is not intended to be and should not be used by anyone other than those specified parties; however, this restriction is not intended to limit the distribution of this report, which is a matter of public record.
Pleasant Hill, California
January 4, 2023
417
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 Ordinance Amending the Zoning Map to Establish a Limited Overlay District for Blue Wave Car Wash, Located at 1160 East Leland Road, AP-21-1562 (RZ, UP, DR)
MEETING DATE: February 21, 2023
EXECUTIVE SUMMARY
On February 6, 2023, the City Council held a public hearing on a request for adoption an Initial Study Mitigated Negative Declaration (ISMND) and Mitigation Monitoring and Reporting Program (MMRP), an amendment to the Zoning Map to establish a Community Commercial District with a Limited Overlay (CC-O) and approval of a Use Permit and Design Review application of landscape and architectural plans to facilitate development of an automobile washing use at 1160 East Leland Road, for the Blue Wave Car Wash. The City Council introduced and waived further reading of an Ordinance approving a Zoning Map amendment for the project. The Ordinance is now ready for City Council adoption.
FISCAL IMPACT
As a result of development of the proposed use, the City would see a small increase in property tax revenue generated by the parcel. Further, the project as proposed would require annexation into Community Facilities District (CFD) 2005-01 for public safety services, which would be assessed annually. The project would also be required to pay regional and local traffic mitigation fees.
RECOMMENDATION
City Council move to adopt an Ordinance approving a Zoning Map Amendment and associated Overlay regulations for Blue Wave Car Wash (Attachment 1).
BACKGROUND
On December 13, 2022, the Planning Commission adopted Resolution No. 10213 recommending City Council approval of the project proposal in its entirety. On February 6, 2023, the City Council held a public hearing on a request for adoption an Initial Study Mitigated Negative Declaration (ISMND) and Mitigation Monitoring and Reporting Program (MMRP), an amendment to the Zoning Map to establish a Community Commercial District 418
with a Limited Overlay (CC-O) and approval of a Use Permit and Design Review application of landscape and architectural plans. The City Council introduced and waived further reading of an Ordinance to approve a Zoning Map Amendment for the project.
SUBCOMMITTEE FINDINGS
On July 18, 2018, a proposal to establish an automated car wash use at the subject location was presented to the Land Use Subcommittee. Potential concerns identified by the Subcommittee included noise impacts to neighboring residential uses and queuing into East Leland Road. In general, the Subcommittee was supportive of seeing the project move forward.
STAFF ANALYSIS
After the City Council holds a public hearing and introduces an Ordinance on a given matter, approval of the matter is formalized by City Council adoption of the Ordinance by a majority vote at a meeting no fewer than five days after the public hearing. The Ordinance becomes effective 30 days after the date of its adoption.
ATTACHMENTS:
1. Proposed Ordinance – Rezone
a. Exhibit A – Zoning Map Amendment
b. Exhibit B – CC-O Overlay Regulations
Prepared by: Kelsey Gunter, Associate Planner
419
February 6, 2023 Page 4 of 4 Ordinance No. 23-
BEFORE THE CITY COUNCIL OF THE CITY OF
PITTSBURG
In the Matter of:
ORDINANCE No. 23-
Ordinance Approving a Rezoning of
a 1.36-Acre Site Located at 1160 E.
Leland Road from CC (Community
Commercial) to CC-O (Community
Commercial with) Limited Overlay
District, for “Blue Wave) Car Wash,
AP-21-1562 (RZ, UP, DR).”
The City Council of the City of Pittsburg DOES ORDAIN as follows:
SECTION 1. Recitals
A. On April 2, 2021, Daniel A. Moradel with CEI Engineering Associates, Inc., filed Planning Application No. 21-1562, requesting approval of 1) Zoning Map Amendment from CC (Community Commercial) to establish a Limited Overlay District (CC-O) to conditionally permit Automobile Washing, 2) a Use Permit to establish an automatic Automobile Washing facility, and 3) a Design Review application to construct one 3,600 square foot commercial, self-service car wash building. The project site is located at 1160 E. Leland Road, Assessor’s Parcel Number (APN): 088-230-028.
B. The proposed project is governed by the applicable goals and policies of the Pittsburg General Plan, the Pittsburg Municipal Code (PMC), and the City’s adopted Design Review and Development Guidelines (DRDGs: Planning Commission Resolution No. 9864).
C. Pursuant to Pittsburg Municipal Code (PMC) section 18.16.020 and 18.48.030, the City Council, upon recommendation of the Planning Commission, may approve a zoning map amendment if it finds that:1) the change proposed is consistent with the objectives, policies, general land uses and programs specified in the General Plan and applicable specific plan; 2) a community need is demonstrated for the change proposed; and 3) its adoption will be in conformity with public convenience, general welfare and good zoning practice.
D. On December 13, 2022, after conducting a duly noticed public hearing, the Planning Commission adopted Resolution No. 10213, recommending City Council adoption of the proposed amendment as presented.
E. On or prior to January 27, 2023, in accordance with Government Code sections 65090 and 65091, and PMC section 18.14.020.A-D, a notice of the February 6, 2023 Public Hearing was published in the East County Times; was posted at City Hall and on the “Public Notices” section of the City’s website; was delivered for posting at the Pittsburg Library; and was mailed via first class or electronic mail to the applicant, to the property owner, to owners of property located within 300 feet of the project site, to local service 420
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agencies expected to provide services to the facility, and to individuals who had previously filed written request for such notice, in accordance with PMC section
18.14.020 and Government Code sections 65090 and 65091.
F. In addition, a copy of the notice was posted on www.nextdoor.com (“Nextdoor”) and was sent directly to all subscribed residents in the “Diamond Hillside”, “Los Medanos”, “Mosic Apartments” and the “Stanford Place” Neighborhoods; and G. On February 6, 2023, the City Council held a duly-noticed public hearing on Planning Application No. 21-1562 to 1) Adopt a Resolution Adopting an Initial Study Mitigated Negative Declaration (ISMND), 2) Introduce and Waive First Reading of this Ordinance Approving the proposed Zoning Map Amendment, 3) Adopt a Resolution approving Use Permit and Design Review Applications for the Blue Wave Car Wash, at which time oral and/or written testimony was considered.
Section 2. Findings
A. Based on the Planning Commission Staff Report entitled, “Adoption of a City Council Resolution Adopting an Initial Study Mitigated Negative Declaration (ISMND) and Mitigation Monitoring and Reporting Program (MMRP), Introduction and Waive First Reading of an Ordinance Amending the Zoning Map to Establish a Limited Overlay District, and 3) Adoption of a Resolution Approving Use Permit and Design Review Applications for Blue Wave Car Wash, Located at 1160 E. Leland Road, Pittsburg, CA, 94565, AP-21-1562 (RZ, UP, DR),” and based on all the information contained in the Planning Division files on the project, incorporated herein by reference and available for review in the Planning Division located at 65 Civic Avenue in Pittsburg, and based on all written and oral testimony presented at the meeting, the City Council finds that:
1. All recitals above are true and correct and are incorporated herein by reference.
2. The proposed limited overlay district and overlay plan is consistent with and conforms to the General Plan. The project site has a land use designation of ‘Community Commercial’. This land use designation is intended to “provide sites for retail shopping areas containing a wide variety of businesses, including retail stores, eating and drinking establishments, commercial recreation, service stations, automobile sales and repair services, financial, business and personal services, motels, education and social services.” The proposed overlay district would be consistent with the intent of the Community Commercial land use designation in that the proposed allowable uses within the overlay would be very similar to the existing uses within the Community Commercial Designation, such as auto sales and auto repair uses, which are among the type of businesses envisioned within this land use designation.
The requested Zoning Map Amendment is consistent with the objectives, policies, general land uses, and programs specified in the General Plan, in that:
A. It will facilitate development on an infill site, thereby helping the City maintain a compact urban form (Goal 2-G-1).
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B. It will incentive the use of vacant infill land and revitalize an underutilized site (Goal 2-G-6).
C. It will allow development in an area where public facilities and infrastructure are already available (Policy 3-P-1).
3. The requested Zoning Map Amendment would be consistent with the uses authorized in, and the regulations prescribed for, the land use district for which it is proposed, in that other automobile uses are conditionally permitted within the Community Commercial Zoning Designation. Provided the additional automotive uses that are conditionally permitted within the CC District, and the prevalent similarities between the Automobile Washing and the Service Station uses, as defined by the PMC, the proposed Zoning Map Amendment is consistent with the Municipal Code’s intended use of properties designated as Community Commercial within the City of Pittsburg. The proposed Limited Overlay for the project site would require that all allowed uses and development standards remain the same as those of the base district (Community Commercial), except with the addition of Automobile Washing as a conditionally permitted use, subject to an approved Use Permit application.
4. The proposed development would help achieve the General Plan’s Economic Development Objectives (General Plan, Section 6.1) by expanding the retail sector and encouraging employment growth as it improves the jobs/housing balance. The project would create an additional employment opportunity within the City and generate property and sales taxes to help contribute to the City’s revenue stream.
As conditioned, the proposed project will both provide a service needed by the community and conform with our City-adopted Design Guidelines.
5. The requested Zoning Map Amendment would facilitate the use of a vacant parcel and help the City achieve its Economic Development Objectives, by enhancing the assessed value of the land and creating additional employment opportunities. While there may be other Automobile Washing facilities in the City, very few provide the opportunity for vacuum cleaning services, a need shared among those living within multi-family development projects without personal use driveways for such activity.
Approval of this amendment would assist in facilitating the development of an Automobile Washing facility, a public convenience development project for the area on an underutilized parcel. The requested Zoning Map Amendment will be in conformity with the public convenience, general welfare, and good zoning practice, in that it will facilitate improvement of a blighted area, which could help eradicate existing problems that come with blighted sites, such as illegal dumping and loitering.
SECTION 3. CEQA
A. The proposed project is subject to the California Environmental Quality Act (CEQA), and the CEQA Guidelines (Public Resources Code section 21080). Pursuant to the provisions of the CEQA Guidelines, an Initial Study was prepared for the project.
Based on the analysis in the Study, it was determined that potentially significant effects of the project could be lessened through specified mitigations, and 422
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subsequently, a Mitigated Negative Declaration and Mitigation Monitoring and Reporting Program were prepared.
B. On August 12, 2022, a Notice of Intent to Adopt a Mitigated Negative Declaration (NOI) was distributed to the public for a 30-day review, in accordance with CEQA Guidelines section 15105(b). Public distribution of the NOI consisted of delivery to the County Clerk’s Office, posting on the City’s website, and direct mailing to all interested parties and owners/occupants of the properties directly contiguous with the project, in accordance with CEQA Guidelines section 15072. No comments were received within the public comment period.
SECTION 4. Decision
Based on the findings set forth above, the City Council hereby amends the Zoning Map, as referenced in Pittsburg Municipal Code, Title 18 (Zoning Ordinance) Section
18.04.020, to change the zoning for a 1.36-acre site located at 1160 E. Leland Road, from CC District to CC-O (Community Commercial with Limited Overlay) District with an accompanying Overlay Regulations, as shown in Exhibit A and B of this Ordinance.
SECTION 5. Effective Date
This Ordinance shall be in full force and effective thirty (30) days after its adoption.
SECTION 6. Publication
The ordinance shall be posted and published in accordance with the California Government Code.
The foregoing Ordinance was introduced at a meeting of the City Council of the City of Pittsburg held on February 6, 2023, and was adopted and ordered published at a meeting of the City Council held on February 21, 2023, by the following vote:
AYES:
NAYES:
ABSTAIN:
ABSENT:
Shanelle Scales-Preston, Mayor
ATTEST:
Alice E. Evenson, City Clerk
423
Zoning Map Amendment - Proposed Overlay for AP-21-1562
(RZ, UP, DR) Blue Wave Car Wash
Fig. 1: Existing Zoning Designations
Project Site
CC
424
Zoning Map Amendment - Proposed Overlay for AP-21-1562
(RZ, UP, DR) Blue Wave Car Wash
Fig. 2: Proposed Zoning Designations
Project Site
CC-O
425
Overlay Land Use Regulations for AP-21-1562 ( RZ, UP,
DR) Blue Wave Car Wash Zoning Map Amendment
CC-O Regulations:
Land Use Regulations:
All allowed uses
and development standards shall be the same as t hose of the base Community Commercial (CC) Distr ict, with the addition of Automobile Washing conditionally permitted subject to an approved Use Permit Application, as shown in the table below.
Landscaping Regulations:
All project site landscaping shall
follow the P ittsburg M unicipal C ode Section applicable to the project ’s base Zoning District of Community Commercial. Landscaping regulations shall also adhere to all Responsible Agency ’s regulations, as specifi ed in the Development’s MMRP and Conditions of Approval. All landscaping shall be kept up in a healthy, neat, and weed-free, condition. The proposed project site is ad jacent to a Re sidentially Zoned parcel. So long as the Residential Zone and/or Residential Use of the U
CC-O
00 CiNi
Automobile and - -
re~atio:nal vehicle
rep•au, ma:Jor
Automobile relilbl L-1 L-1
Automobile reparir, - -
limited
Automobile sales - u
Automobile 1va.iliing - -
.___ - - - -
Recreatiollll ve!iicl.e - -
;md mobile home
:;a]s
Seni.ce!!tiilion - t:
Vehicle storage - -
P = Permitte d
U = Use, Permit, Plan:a:ing Commiasion
T = Tempo1·.a1-y Acmity P'er:mit
L = Li.mitM (See Additiooa.l! iUse, ~ula tioos)
Z = iUJse, P,enui.t, .Z-On.ing Ad!minislnfo r
- = Nat Pe,nuitted
oc II cs
---- u
L-14 p
u p
u u
- I u
~---L-140 u
u u
- u
CSD Cl\?" CP
u - -
p L-14 -
p - -
u - -
u - -
- - -
u - -
- - -
426
Overlay Land Use Regulations for AP-21-1562 (RZ, UP, DR) Blue Wave Car Wash Zoning Map Amendment
adjacent parcel remains, the landscaping along the project site’ s southern bord er shall be maintained in a dense manner – offering heightened trees for planti ngs and dense vegetation, so as to mitigate against any visual or audible impacts to adjacent properties .
Additional regulations regarding site landscaping shall be subject to review and modification by the Zoning Administrator.
Screening Regulations:
Development shall construct and main tain an 8’ masonry wall between the project site and the adjacent Residential Development. It is the responsibili ty of the Developer to inform the adjacent Residential Development ’s Property O wner and Manager of the propo sed
construction of the masonry wall, which will be erected within the 10’ required project operation setback. A dditional screening regulations shall follow the City of Pittsburg ’s Development Review Design Guidelines for Screening and the City of P ittsburg’s Municipal Code requirements for Screening and Fencing on Site. All f inal screening materials and finishes shall be subject to review and approval by the Zoning Administrator.
C.3 Regulations:
The Project shall adhere to all C.3
regulations prescribed for the project site and maintain compliance with any measures imposed by these Regulations. Detailed information regarding compliance is included in the P roject’s ISMND, MMRP, and Conditions of Approval.
Adherence is subject to review, approval, or modification by the City of Pittsburg Public Works Department or Engineering Division.
Violation of Regu
lations:
Any violation of the p roposed CC-O District, MMRP, or Conditions of Approval for the proposed develop ment sha ll be subject to Administrative Citation as specified in the Pittsburg Municipal Code, and/or revocation of the Business Li cense and/ or Use Permit entitlements.
427
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 Minute Order Ratifying Appointments to the Planning Commission, Community Advisory Commission, and Youth Advisory Commission
MEETING DATE:
EXECUTIVE SUMMARY
On February 6, 2023, the City Council adopted a minute order appointing an applicant to fill a vacancy on the Planning Commission to complete the current term through February 2023, and appointing applicants for new four-year terms as follows: four vacancies on the Planning Commission, four vacancies on the Community Advisory Commission (CAC), and several vacancies on the Youth Advisory Commission (YAC). Ratification of the appointments ensures alignment with recently adopted amendments to Pittsburg Municipal Code (PMC) Title 2 regarding term(s) and term limits.
FISCAL IMPACT
There is no fiscal impact related to adoption of this proposed minute order.
RECOMMENDATION
Ratify appointments to the Planning Commission, Community Advisory Commission, and Youth Advisory Commission made on February 6, 2023.
BACKGROUND
On November 7, 2022, the City Council adopted Resolution No. 22-14200, approving a revised Handbook for City Advisory Bodies (“Handbook”), which changed the length of commission terms, and addressed term limits and reappointment. On December 12, 2022, the City Council introduced and waived further reading of an Ordinance amending PMC Title 2 to be consistent with the Handbook; on January 17, 2023, the ordinance was adopted. 428
The Pittsburg Municipal Code takes precedence over the Handbook. The ordinance amending the PMC by its terms takes effect 30 days after adoption, on February 16, 2023.
Because the proposed ratification will occur after the effective date of the Title 2 amendments, the action makes clear that the newly amended language of Title 2 will govern the appointments.
SUBCOMMITTEE FINDINGS
This item was not presented to a subcommittee.
STAFF ANALYSIS
As mentioned above, the action would ratify the February 6, 2023 appointments of the following persons for the commissions and terms set forth below, consistent with newly amended PMC Title 2.
Planning Commission vacancy through February 2023:
1. Donna Smith
Planning Commission, new term beginning March 2023 and will expire February 2027:
1. Elissa Robinson
2. Shavaun Tolliver
3. Donna Smith
4. Ivelina Popova
Community Advisory Commission, new term beginning March 2023 and will expire February 2027:
1. Veronica Pope
2. Roland Fernandez
3. Dennisha Marsh
4. Jennifer Cruz
The Youth Advisory Commission term begins on August 1 and ends on May 31 to coincide with the general school year.
Youth Advisory Commission vacancy through May 2023:
1. Janiyah Joseph
Youth Advisory Commission, new term beginning August 2023 and will expire May 2027:
1. Janiyah Joseph
Report Prepared By: Melaine Venenciano, Director of Records and Council Services 429