Measure U Annua Report
Citizens' Oversight Committee
October 18, 2022
Glenn Casterline
John Lewis
Robert McKinnell
Measure U Oversight of Revenues and
Expenditures
• City Council established City Policy 460 as the oversight criteria to monitor Measure U revenues and expenditures
— Policy called for the following funds allocation/use during FY2021-2022 • 60% for infrastructure projects
• 10% retirement of unfunded pension and OPEB liabilities • 30% employee retention initiatives
• 0% general fund contingency reserves (Contingency Reserve Balance Goal was exceeded) • Oversight committee plays no role in the selection or prioritization of supported projects
— Committee role is to provide oversight of appropriateness of project categorization and allocation of revenues
Category
Infrastructure, Vehicles, Equipment
Post -Employment Benefits
Employee Recruitment and Retention
General Fund Contingency Reserve
Total
Allocation
5,253,941
875,657
2,626,970
8,756,568
Allocation % Expended* Expended %
60% $ 4,671,250 57%
10% $ 875,657 11%
30% $ 2,626,970 32%
0% $ - 0%
100% $ 8,173, 877 100%
* - expended total incudes actual expenses to date plus encumbrances
FY2021-2022 Measure U Revenues
(Cash Basis Accounting)
Beginning Balance
Tax Revenues*:
7/2021 Tax Disbursement
8/2021 Tax Disbursement
9/2021 Tax Disbursement
10/2021 Tax Disbursement
11/2021 Tax Disbursement
12/2021 Tax Disbursement
01/2022 Tax Disbursement
02/2022 Tax Disbursement
03/2022 Tax Disbursement
04/2022 Tax Disbursement
05/2022 Tax Disbursement
06/2022 Tax Disbursement
FY 2021- 22 Total
Total Resources
CITY OF PLACENTIA
Measure U Fund
Year -to -Date Unaudited Actuals as of 6/30/22
Measure U Budget
Measure U Infrastructure Emp. Reten. OPEB
100% 60% 30% 10%
3,033,604 3,033,604 2,263,010
8,665,454
11,699,058
770,595
640,366 384,219 192,110 64,037
753,000 451,800 225,900 75,300
753,331 451,999 225,999 75,333
613,402 368,041 184,021 61,340
649,454 389,673 194,836 64,945
934,979 560,987 280,494 93,498
601,926 361,156 180,578 60,193
636,193 381,716 190,858 63,619
858,250 514,950 257,475 85,825
610,676 366,406 183,203 61,068
729,408 437,645 218,822 72,941
975,582 585,349 292,675 97,558
8,756,568 5,253,941 2,626,970 875,657
11,790,172 7,516,951 2,626,970 1,646,252
Measure U Tax Disbursements
FY18-19 $ 1,426,967
FY19-20 $ 6,285,721
FY20-21 $ 7,702,915
FT21-22 $ 8,756,568
Total $ 24,172,171
Historical Measure U
Revenues By Month
1,200,000.00
1,000,000.00
800,000.00
600,000.00
400,000.00
200,000.00
July November September October November December January February March April May June t FY21-22 t FY20-21 t FY19-20
4 FY21-22 Measure U Infrastructure Budget and
Expenditures
CITY OF PLACENTIA
Measure U Fund Infrastructure Expenditures
Period: 07/01/2021- 06/30/2022
CIP Expenditures Allocation Allocation % Actuals Expended Street and Sidewalk Repair/Rehab $ 4,016,057 61% $ 3,039,433 65% Building and Park Maintenance $ 1,714,729 26% $ 835,565 18% Public Safety $ 293,429 4% $ 284,396 6%
Vehicle Maintenance/Replacement $ 362,750 5% $ 329,601 7% Technology Upgrade $ 244,419 4% $ 182,255 4%
Total for CIP $ 6,631,384 100% $ 4,671,250 100%
FY21-22 Measure U Expenditures and Commitments
Street and Sidewalk Maintenance
CITY OF PLACENTIA
Measure U Street and Sidewalk Projects
Completion Status
Year -to -Date Unaudited Actuals as of 6/30/22
Description
1002 -Arterial Roadway Rehab Project
1101 -FY 2020-21 Arterial Roadway Roadway
1202 -FY 2021-22 Slurry Seal Project
1203 -FY 2021-22 Concrete Repair Project
1801 -Golden Avenue Bridge
4201 -Storm Drain Master Plan
5204 -Bradford Pedestrian Bridge Repair
5211 - Main St Parking Lot Improvement
Total Street and Sidewalk Maintenance
Actuals
Status
1,500
3,035,957 2,532,500
250,000 96,002
80,000 75,931
23,600
250,000 250,000
125,000 85,000
250,000
4,016,057 3,039,433
Completed
Completed
Completed
Completed
In Design
In Design
Completed
In Design
FY21-22 Measure U Expenditures and Commitments
Building and Park Maintenance
CITY OF PLACENTIA
Measure U Building and Park Projects
Year -to -Date Unaudited Actuals as of 6/30/22
Description
5002 -Old City Hall ADA
5101 -Old City Hall ADA Improvement
5106 -Old City Hall Renovation
5205 -Oberle Gym Floor Resurfacing
6206 -Security Cameras for Civic Center
7003 -Samp Park Pergola Replace
7203 -Playground Equipment Replacement
7204 -Paint Backs Building Rooms 6&7
7205 -Replace Park Benches
7206 -Replace Park BBQs
7207 -Replace Park Picnic Tables
7208 -Replace Park Trash Cans
7209 -Replace Park Drinking Fountain
7211 -Tennis Courts Resurfacing
7902 -Parque Del Arroyo Verde
8205 -Community Services Mai ntainance
Total Buidling and Park Maintenance
Budget
Actuals
semi
3,165
12,349
574,605
62,500
135,000
8,910
600,000
10,000
72,600
10,000
49,500
43,700
50,000
8,400
30,000
44,000
1,714,729
5,300
593,403
6,765
29,296
3,270
53,289
35,223
50,000
8,400
6,713
43,906
835,565
Completed
Completed
Under Constructil
Completed
In Design
Completed
In Design
In Design
Completed
Completed
Completed
Completed
Completed
Completed
In Design
Completed
FY21-22 Measure U Expenditures and Commitments
Public Safety Infrastructure
CITY OF PLACENTIA
Measure U Public Safety Projects
Year -to -Date Unaudited Actuals as of 6/30/22
Description
5105 -Fire Station Interior Building
5203 -Refurbish PD Watch Commander
6202 -Purchase Opticom Units
8104 -Police - Lease Three Patrol Units
9203 -Hazard Mitigation plan
Total Public Safety Infrastructure
119,345
25,000
42,000
17,084
90,000
293,429
211,705
15,369
40,238
17,084
Completed
Completed
Completed
Completed
In Design
284,3961
8 FY21-22 Measure U Expenditures and Commitments
Vehicle Maintenance/Replacement
CITY OF PLACENTIA
Measure U Fund Vehicle Maintenance/Replacement Projects Year -to -Date Unaudited Actuals as of 6/30/22
Description
5104 -Replace Hydraulic Vehicle Lift
8201 -Public Works Arrowboard Truck
8202 -Public Works 6 -Wheel Dump Truck
8203 -Fleet Mechanic Shop Truck Replace
8204 -Community Services Stakebed Truck
8206 -EV Pilot Program
Total Vehicle Maintenance/Replacement
51,300 44,290
43,000 42,784
109,950 109,923
52,500 52,498
6,000 6,000
100,000 74,106
362,750 329,601
Under Construction
Completed
Completed
Completed
Completed
In Design
FY21-22 Measure U Expenditures and Commitments
Technology Upgrades
CITY OF PLACENTIA
Measure U Fund Technology Projects
Year -to -Date Unaudited Actuals as of 6/30/22
Description
6103 -Bitech Finance System Conversion
6116 -IT Storage - Servers
6204 -Bitech Finance System Software
Total Technology Upgrades
1 Actuals
Status
■
29,419
65,000 -
150,000
244,4191
29,924
152,33
Completed
Cancelled
Completed
182,2551
10 FY21-22 Measure U Expenditures and Commitments
Employee Recruitment and Retention
• Measure U Employee Retention Expenditures
— $2,626,970 transferred to General Fund
• Budget continued to support market rate
adjustment to pay structure
— $3,130,373 increase in General Fund payroll
expenditures
• 5% increase for public safety
• 3.5% increase for non-public safety
FY21-22 Measure U Expenditures and Commitments
Post Employment Benefits Liability
• Measure U Post Employment Benefits contribution
— $875,657 transferred to General Fund
• Measure U funds were used to partially support
General Fund Post Employment Benefit Expenditures
CITY OF PLACENTIA
General Fund Post Employment Benefits
Period: 7/01/2021 = 6/30/ 2022
Category Unaudited Amount
CaIPERS Retirement $ 1,459,606
CaIPERS UAL $ -
Pension Debt $ 3,082,522
Retiree Health Benefits $ 950,700
Total General Fund Post Emploment
5,492,828
Benefit Expenditures
FY21-22 Measure U Expenditures and Commitments
General Fund Contingency Reserves
• No Measure U funds were transferred to
Contingency Reserves during FY2021-2022
— Consistent with Policy 460 guidelines when the
Contingency Reserve Balance exceeds Reserve Goal
• FY2021-2022 Policy 460 Reserve Goal — 25% of
Budgeted General Fund Expenditures
($9,015,292)
— Goal was exceeded at beginning and end of Fiscal Year • July 1, 2021 Contingency Reserve Balance — $9,630,718 • June 30, 2022 Contingency Reserve Balance - $14,865,838
General Fund Contingency Reserves
Year -End Actuals/Forecast
Actual
(Forecast)
FY19-20 17% 10%
FY20-21 17% 29%
FY21-22 25% 41%
FY22-23 25% 34%
FY19-20
FY20-21
FY21-22
Forecast FY22-23
Concluding Opinion of Measure U
Citizens' Oversight Committee
The conclusion of the Oversight Committee is that all Measure U revenues received through June 30, 2022 have been properly accounted for and allocated to the appropriate uses. In addition, all expenditures have been properly authorized, expended, and reported in accordance with all applicable city procedures and practices.